Information Returns with respect to Energy Grants and Financing

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
Form 6497 Information Return of Nontaxable Energy Grants or Subsidized Energy Financing	Form and Instruction	Unchanged	Available
Form 6497 Information Return of Nontaxable Energy Grants or Subsidized Energy Financing	Form and Instruction	Unchanged	Repair queued
2026 1545-0232 Supporting Statement.docx	Supporting Statement A	Uploaded 2026-04-30	Repair queued
2026 1545-0232 Supporting Statement.docx	Supporting Statement A	Uploaded 2026-04-30	Available

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
39737	Information returns relating to energy grants and financing.	Form and Instruction	Unchanged	Information Return of Nontaxable Energy Grants or Subsidized Energy Financing
39737	Information returns relating to energy grants and financing.	Form and Instruction	Unchanged	Information Return of Nontaxable Energy Grants or Subsidized Energy Financing

ICR Details

OMB Control No: 1545-0232	ICR Reference No: 202602-1545-007
Status: Active	Previous ICR Reference No: 202303-1545-018
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Information Returns with respect to Energy Grants and Financing
Type of Information Collection: Extension without change of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 09/04/2026
Retrieve Notice of Action (NOA)	Date Received in OIRA: 07/28/2026
Terms of Clearance:

table that charts list comparision

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	09/30/2029	36 Months From Approved	09/30/2026
Responses	250	0	250
Time Burden (Hours)	810	0	810
Cost Burden (Dollars)	0	0	0

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Abstract: Section 6050D of the Internal Revenue Code requires an information return to be made by any person who administers a Federal, state, or local program providing nontaxable grants or subsidized energy financing. Form 6497 is used for making the information return. The IRS uses the information from the form to ensure that recipients have not claimed tax credits or other benefits with respect to the grants or subsidized financing.

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Authorizing Statute(s): US Code: 26 USC 6050D Name of Law: Returns relating to energy grants and financing
  

Citations for New Statutory Requirements: None

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

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Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	91 FR 8057	02/19/2026
30-day Notice:	Federal Register Citation:	Citation Date:
	91 FR 47036	07/27/2026
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 1

table that charts list of burden

IC Title	Form No.	Form Name
Information returns relating to energy grants and financing.	6497	Information Return of Nontaxable Energy Grants or Subsidized Energy Financing

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ICR Summary of Burden

table that charts list of burden

	Total Approved	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	250	250	0	0	0	0
Annual Time Burden (Hours)	810	810	0	0	0	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: No

Burden Increase Due to:

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement:

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Annual Cost to Federal Government: $26,017

Does this IC contain surveys, censuses, or employ statistical methods? No

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination.     No

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination.     No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? No

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Common Form ICR:  No

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On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).

The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(i) Why the information is being collected;

(ii) Use of information;

(iii) Burden estimate;

(iv) Nature of response (voluntary, required for a benefit, or mandatory);

(v) Nature and extent of confidentiality; and

(vi) Need to display currently valid OMB control number;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.

Certification Date: 07/28/2026

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