Change Requests

What is an ICR?

An Information Collection Request (ICR) is a federal agency's request for approval from the Office of Management and Budget (OMB) to collect information from the public. Under the Paperwork Reduction Act (PRA), agencies must justify why the information is needed and how it will be used.

When are they submitted?

Federal agencies are required to submit an ICR whenever they create, renew, modify an information collection. Each ICR includes a description of the collection, supporting materials and documentation (such as forms, surveys, or scripts), and proof that the agency has met the requirements of the PRA.

The ICR is submitted to the The Office of Information and Regulatory Affairs (OIRA) within OMB for review and approval. OIRA grants approval for a maximum of three years, after which the collection must be renewed through a new ICR submission.

Where to find an ICR?

ICRs are publicly available on RegInfo.gov, and additional guidance can be found in the FAQs.

Note: Presidential Action influences are notated for ICRs received between January 20, 2025 and July 19, 2025.

Showing 25 of 583 results

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Title
Reference Number
OMB Control Number
Agency
Received
Concluded
Action
Status
Request Type
Presidential Action

Title:

[NCCDPHP] National Quitline Data Warehouse

Reference Number:

Omb Control Number:

0920-0856

Agency:

HHS/CDC

Received:

2025-07-23

Concluded:

2025-08-08

Action:

Approved without change

Status:

Active

Request Type:

No material or nonsubstantive change to a currently approved collection
[NCCDPHP] National Quitline Data Warehouse

Key Information

Abstract

Since 2010, the National Quitline Data Warehouse (NQDW) has collected a core set of information from the 50 U.S. states, the District of Columbia, Guam, and Puerto Rico regarding the services telephone quitlines offer to tobacco users as well as the number and type of tobacco users who receive services from telephone quitlines. This change request makes minor changes based on recent executive orders.

Federal Register Notices

60-Day FRN
30-Day FRN

Authorizing Statutes

42 USC 241
Pub.L. 111 - 148 4002

Presidential Action:

-

Title:

Electrical Power Service Application, 25 CFR 175

Reference Number:

Omb Control Number:

1076-0021

Agency:

DOI/BIA

Received:

2022-09-26

Concluded:

2023-03-07

Action:

Approved without change

Status:

Active

Request Type:

Revision of a currently approved collection
Electrical Power Service Application, 25 CFR 175

Key Information

Abstract

The BIA owns, operates, and maintains three electric power utilities that provide a service to the end user, pursuant to 25 CFR 175 (Indian Electric Power Utilities). The BIA must collect customer information to identify the individual responsible for repaying the government its costs for delivering the service and bill for those costs. The BIA must also collect information to identify the location of the service delivery (i.e., electrical hook-up). In addition, the Debt Collection Improvement Act of 1996 (DCIA), 31 U.S.C. 3701-3733 requires that certain information be collected from individuals and businesses doing business with the government. This information includes the taxpayer identification number for possible future use to recover delinquent debt.

Federal Register Notices

60-Day FRN
30-Day FRN

Authorizing Statutes

31 USC 3701-3733

Presidential Action:

-

Title:

Fiscal Operations Report for 2023-2024 and Application to Participate 2025-2026 (FISAP) and Reallocation Form

Reference Number:

Omb Control Number:

1845-0030

Agency:

ED/FSA

Received:

2025-01-06

Concluded:

2025-01-16

Action:

Approved without change

Status:

Active

Request Type:

No material or nonsubstantive change to a currently approved collection
Fiscal Operations Report for 2023-2024 and Application to Participate 2025-2026 (FISAP) and Reallocation Form

Key Information

Abstract

This is a request to make non-substantive changes to the current Information Collection Request 1845-0030 to update award year and date changes for the Fiscal Operations Report for 2024-2025 and Application to Participate 2026-2027 (FISAP) and Reallocation Form and clarify instructions. There are instructional updates which change references to EFC and Automatic Zero EFC to SAI and Maximum Pell Indicator based on the FAFSA Simplification Act. The annual reporting and record keeping hours remain unchanged at 88,626 hours. The respondents and responses remain unchanged at 3,778.

Federal Register Notices

60-Day FRN
30-Day FRN

Authorizing Statutes

20 USC 1087b

Presidential Action:

-

Title:

Using Web and Mobile-based Applications During NPS Citizen Science Events

Reference Number:

Omb Control Number:

1024-0275

Agency:

DOI/NPS

Received:

2023-02-22

Concluded:

2023-03-27

Action:

Approved without change

Status:

Active

Request Type:

Extension without change of a currently approved collection
Using Web and Mobile-based Applications During NPS Citizen Science Events

Key Information

Abstract

The National Park Service (NPS) is requesting approval to use mobile and web-based applications (e.g., iNaturalist, eBird, etc.) as a means to record on-site species observations during NPS sponsored citizen science events. iNaturalist and eBird are third-party websites that allow the public to provide observations that include locations, photographs, and sound. Both of these platforms are currently being used by visitors in parks. OMB approval will allow parks to sponsor events and use the tools to collect data during the events.The participation of citizen scientists via iNaturalist provides immediate on-site input that is often not available with the current level of NPS staffing.

Federal Register Notices

60-Day FRN
30-Day FRN

Authorizing Statutes

15 USC 3724
54 USC 100702
16 USC 1a-7

Presidential Action:

-

Title:

Termination of Single Employer Plans

Reference Number:

Omb Control Number:

1212-0036

Agency:

PBGC

Received:

2025-04-09

Concluded:

2025-05-14

Action:

Comment filed on proposed rule and continue

Status:

Historical Inactive

Request Type:

Revision of a currently approved collection
Termination of Single Employer Plans

Key Information

Abstract

Plan administrators of plans terminating voluntarily must submit certain information to the PBGC and provide certain information to affected third parties. The PBGC needs the information required to be submitted to ensure that a voluntary termination if completed in accordance with statutory and regulatory requirements and to facilitate the payment of benefits to missing participants. Participants need the information required to be disclosed so that they will be informed about the status of the proposed termination of their plan and about their benefits upon termination.

Federal Register Notices

60-Day FRN

Authorizing Statutes

29 USC 1350
29 USC 1341

Presidential Action:

-

Title:

Flight Operational Quality Assurance (FOQA) Program

Reference Number:

Omb Control Number:

2120-0660

Agency:

DOT/FAA

Received:

2023-02-06

Concluded:

2023-03-13

Action:

Approved without change

Status:

Active

Request Type:

Extension without change of a currently approved collection
Flight Operational Quality Assurance (FOQA) Program

Key Information

Abstract

Flight Operations Quality Assurance (FOQA) is a voluntary safety program designed to improved aviation safety through the proactive use of flight-recorded data. The purpose is to enable early corrective action for potential threats to safety. 14 CFR 13.401 codifies protection from punitive enforcement action based on FOQA information and requires operators with FAA approved FOQA programs to provide aggregate FOQA data to the FAA. Aggregate FOQA information provided to the FAA is protected from public release under 14 CFR Part 193. Operators will use this data to identify and correct deficiencies in all areas of flight operations. Properly used, FOQA data can reduce or eliminate safety risks, as well as minimize deviations from regulations. Through access to de-identified aggregate FOQA data, the Federal Aviation Administration (FAA can identify and analyze national trends and target resources to reduce operational risks in the National Airspace System (NAS), air traffic control (ATC), flight operations and airport operations. The FAA and the air transportation industry have sought additional means for addressing safety problems and identifying potential safety hazards. Based on the experiences of foreign air carriers, the results of several FAA-sponsored studies, and input received from government/industry safety forums, the FAA concluded that wide implementation of FOQA programs could have significant potential to reduce air carrier accident rates below current levels. The value of FOQA programs is the early identification of adverse safety trends, which, if uncorrected, could lead to accidents. A key element in FOQA is the application of corrective action and follow-up to ensure that unsafe conditions are effectively remediated.

Federal Register Notices

60-Day FRN
30-Day FRN

Authorizing Statutes

49 USC 40123

Presidential Action:

-

Title:

Child Care and Development Fund Tribal Annual Report

Reference Number:

Omb Control Number:

0970-0430

Agency:

HHS/ACF

Received:

2023-01-12

Concluded:

2023-03-03

Action:

Approved without change

Status:

Active

Request Type:

Extension without change of a currently approved collection
Child Care and Development Fund Tribal Annual Report

Key Information

Abstract

As required by the Child Care and Development Block Grant (CCDBG) Act, Tribal Lead Agencies (TLAs) submit annual aggregate information for CCDF on direct services provided and how CCDF program dollars are being spent via the ACF-700 CCDF Tribal Annual Report. The ACF-700 form was last renewed in January 2020 and has a current expiration date of January 31, 2023. This request is to extend the currently approved collection with no changes to the material.

Federal Register Notices

60-Day FRN
30-Day FRN

Authorizing Statutes

42 USC 9857

Presidential Action:

-

Title:

Instructions for Annual Report on State Maintenance-of-Effort Programs: Form ACF-204

Reference Number:

Omb Control Number:

0970-0248

Agency:

HHS/ACF

Received:

2022-12-07

Concluded:

2023-03-15

Action:

Approved without change

Status:

Active

Request Type:

Reinstatement without change of a previously approved collection
Instructions for Annual Report on State Maintenance-of-Effort Programs: Form ACF-204

Key Information

Abstract

The report is used to collect descriptive program characteristics information on the programs operated by States and Territories in association with their Temporary Assistance for Needy Families (TANF) programs. All State and Territory expenditures claimed toward States and Territories Maintenance of Effort (MOE) requirements must be appropriate, i.e., meet all applicable MOE requirements. The Annual MOE Report provides the ability to learn about and to monitor the nature of State and Territory expenditures used to meet States and Territories MOE requirements, and it is an important source of information about the different ways that States and Territories are using their resources to help families attain and maintain self-sufficiency. In addition, the report is used to obtain State and Territory program characteristics for ACFs annual report to Congress, and the report serves as a useful resource to use in Congressional hearings about how TANF programs are evolving, in assessing State and Territory MOE expenditures, and in assessing the need for legislative changes.

Federal Register Notices

60-Day FRN
30-Day FRN

Authorizing Statutes

42 USC 611.f

Presidential Action:

-

Title:

Tribal TANF Financial Report (ACF-196T)

Reference Number:

Omb Control Number:

0970-0345

Agency:

HHS/ACF

Received:

2023-01-03

Concluded:

2023-03-15

Action:

Approved without change

Status:

Active

Request Type:

Revision of a currently approved collection
Tribal TANF Financial Report (ACF-196T)

Key Information

Abstract

The Administration for Children and Families (ACF) is authorized to collect and report the information requested under this form by the Block Grants to States Temporary Assistance for Needy Families. Implementing regulations at 45 CFR Part 286.255 (C) for tribes indicates the requirements for financial reports as necessary. Tribal TANF Financial Report (ACF-196T) collects the required information under these implementing regulations. This request is for an extension with minor, non-substantive revisions to remove an item related to an expired expenditure and to improve the clarity and look of the instructions.

Federal Register Notices

60-Day FRN
30-Day FRN

Authorizing Statutes

42 USC 611

Presidential Action:

-

Title:

FEMA's Grants Reporting Tool (GRT)

Reference Number:

Omb Control Number:

1660-0117

Agency:

DHS/FEMA

Received:

2022-11-08

Concluded:

2023-03-29

Action:

Approved without change

Status:

Active

Request Type:

Reinstatement with change of a previously approved collection
FEMA's Grants Reporting Tool (GRT)

Key Information

Abstract

The Grants Reporting Tool (GRT) is a web-based reporting system designed to help recipients meet all reporting requirements as identified in the grant guidance of FEMA’s portfolio of preparedness grants sponsored by the agency’s Grant Programs Directorate (GPD). The information enables FEMA to evaluate applications and make award decisions, monitor ongoing performance, and manage the flow of Federal funds, and to appropriately close out grants. GRT supports the information collection needs of each grant program processed in the system.

Federal Register Notices

60-Day FRN
30-Day FRN

Authorizing Statutes

6 USC 612
Pub.L. 107 - 296 Section 430
Pub.L. 109 - 295 662
Pub.L. 95 - 124 5
Pub.L. 90 - 448 1301

Presidential Action:

-

Title:

Trade Adjustment Assistance (TAA) Efforts to Improve Outcomes

Reference Number:

Omb Control Number:

1205-0392

Agency:

DOL/ETA

Received:

2022-12-29

Concluded:

2023-03-17

Action:

Approved without change

Status:

Active

Request Type:

Revision of a currently approved collection
Trade Adjustment Assistance (TAA) Efforts to Improve Outcomes

Key Information

Abstract

Trade Adjustment Assistance (TAA) Efforts to Improve Outcomes is a data collection and reporting system that supplies critical information on the operation of the Trade Adjustment Assistance (TAA) program and the outcomes for its participants. Information is required to be collected by states, and is used by local, state, and federal agencies to (1) report program management information to Congress and other Federal agencies, and (2) to improve the effectiveness of job training programs.

Federal Register Notices

60-Day FRN
30-Day FRN

Authorizing Statutes

Pub.L. 112 - 40 239(a)
19 USC 2320

Presidential Action:

-

Title:

State Water Resources Research Institute Program Annual Application. National Competitive Grants and Reporting

Reference Number:

Omb Control Number:

1028-0097

Agency:

DOI/GS

Received:

2023-01-12

Concluded:

2023-03-06

Action:

Approved with change

Status:

Active

Request Type:

Extension without change of a currently approved collection
State Water Resources Research Institute Program Annual Application. National Competitive Grants and Reporting

Key Information

Abstract

The Water Resources Research Act of 1984, as amended (42 USC 10301 et seq.), authorizes a research institute water resources or center in each of the 50 States, the District of Columbia, Puerto Rico, the U.S. Virgin Islands, Guam, the Federated States of Micronesia, the Commonwealth of the Northern Marina Islands, and American Samoa. There are currently 54 such institutes, one in each State, the District of Columbia, Puerto Rico, the U.S. Virgin Islands, and Guam. The institute in Guam is a regional institute serving Guam, the Federated States of Micronesia, and the Commonwealth of the Northern Mariana Islands. Each of the 54 institutes submits an annual application for an allotment grant and provides an annual report on its activities under the grant. The State Water Resources Research Institute Program issues an annual call for applications from the institutes to support plans to promote research, training, information dissemination, and other activities meeting the needs of the States and Nation. The program also encourages regional cooperation among institutes in research into areas of water management, development, and conservation that have a regional or national character. The U.S. Geological Survey has been designated as the administrator of the provisions of the Act.

Federal Register Notices

60-Day FRN
30-Day FRN

Authorizing Statutes

42 USC 10301 et seq

Presidential Action:

-

Title:

Hizballah Financial Sanctions Regulations

Reference Number:

Omb Control Number:

1505-0255

Agency:

TREAS/DO

Received:

2023-01-30

Concluded:

2023-03-30

Action:

Approved without change

Status:

Active

Request Type:

Extension without change of a currently approved collection
Hizballah Financial Sanctions Regulations

Key Information

Abstract

The Department of the Treasury's Office of Foreign Assets Control (OFAC) added the Hizballah Financial Sanctions Regulations to 31 C.F.R. chapter V, in order to implement the Hizballah International Financing Prevention Act of 2015, Public Law 114-102 (HIFPA). The Regulations requires a U.S. financial institution that maintained a correspondent account or a payable-through account for a foreign financial institution for which the maintaining of such an account has been prohibited to file a report with OFAC that provides full details on the closing of each such account within 30 days of the closure of the account. The report must include complete information on all transactions processed or executed in winding down and closing the account. This collection of information is required by OFAC to monitor compliance with regulatory requirements regarding the closure of correspondent accounts and payable-through accounts maintained by a U.S. financial institution for a foreign financial institution when the maintaining of such accounts for a foreign financial institution has been prohibited pursuant to the Regulations. Note: Agency does not use RIN numbers.

Federal Register Notices

60-Day FRN
30-Day FRN

Authorizing Statutes

Pub.L. 114 - 102 102(a), 102(c), 204 and 302

Presidential Action:

-

Title:

Imposition of Special Measure Against North Korea as a Jurisdiction of Primary Money Laundering Concern

Reference Number:

Omb Control Number:

1506-0071

Agency:

TREAS/FINCEN

Received:

2023-01-30

Concluded:

2023-03-30

Action:

Approved without change

Status:

Active

Request Type:

Extension without change of a currently approved collection
Imposition of Special Measure Against North Korea as a Jurisdiction of Primary Money Laundering Concern

Key Information

Abstract

Section 311 of the USA PATRIOT Act (Section 311), codified at 31 U.S.C. 5318A, grants FinCEN the authority, upon finding that reasonable grounds exist for concluding that a foreign jurisdiction, financial institution, class of transactions, or type of account is of “primary money laundering concern,” to require domestic financial institutions and financial agencies to take one or more “special measures.” Special measures one through four, codified at 31 U.S.C. 5318A(b)(1)–(b)(4), impose additional recordkeeping, information collection, and reporting requirements on covered U.S. financial institutions. The fifth special measure, codified at 31 U.S.C. 5318A(b)(5), allows FinCEN to impose prohibitions or conditions on the opening or maintenance of certain correspondent accounts. Special measures are safeguards that protect the U.S. financial system from money laundering and terrorist financing. In 2016, FinCEN issued a final rule imposing the fifth special measure to prohibit U.S. financial institutions from opening or maintaining correspondent accounts for, or on behalf of, North Korean banking institutions. The rule requires that U.S. financial institutions take reasonable steps to avoid processing transactions through the correspondent account of a foreign bank in the United States, if such transactions involve a North Korean financial institution, and it requires institutions to apply special due diligence to guard against the use of correspondent accounts by North Korean financial institutions. See 31 CFR 1010.659.

Federal Register Notices

60-Day FRN
30-Day FRN

Authorizing Statutes

31 USC 5318(A)

Presidential Action:

-

Title:

Dissemination of Quotations -- Rule 602 of Regulation NMS

Reference Number:

Omb Control Number:

3235-0461

Agency:

SEC

Received:

2023-01-30

Concluded:

2023-04-18

Action:

Approved without change

Status:

Active

Request Type:

Extension without change of a currently approved collection
Dissemination of Quotations -- Rule 602 of Regulation NMS

Key Information

Abstract

This disclosure requirement obligates each national securities exchange and national securities association to make available to quotation vendors for dissemination to the public the best bid, best offer, and aggregate quotation size for each “subject security,” as defined under the Rule. Rule 602 of Regulation NMS contains two related collections of information. The first collection of information is found in Rule 602(a). This disclosure requirement obligates each national securities exchange and national securities association to make available to quotation vendors for dissemination to the public the best bid, best offer, and aggregate quotation size for each “subject security,” as defined under the Rule. The second collection of information is found in Rule 602(b). This disclosure requirement obligates exchange members and over-the-counter (“OTC”) market makers that are a “responsible broker or dealer,” as defined under the Rule, to communicate to an exchange or association their best bids, best offers, and quotation sizes for subject securities.

Federal Register Notices

60-Day FRN
30-Day FRN

Authorizing Statutes

15 USC 78a

Presidential Action:

-

Title:

Rule 302 (17 CFR 242.302) Recordkeeping Requirements for Alternative Trading Systems

Reference Number:

Omb Control Number:

3235-0510

Agency:

SEC

Received:

2022-12-05

Concluded:

2023-04-26

Action:

Approved without change

Status:

Active

Request Type:

Extension without change of a currently approved collection
Rule 302 (17 CFR 242.302) Recordkeeping Requirements for Alternative Trading Systems

Key Information

Abstract

Rule 302 provides that, as a condition of operating as a broker- dealer, alternative trading systems must keep certain records regarding subscribers to their system, daily trading summaries and time-sequenced records of order information in the alternative trading systems.

Federal Register Notices

60-Day FRN
30-Day FRN

Authorizing Statutes

15 USC 78a

Presidential Action:

-

Title:

Request for Payment of Bowel and Bladder Services (VA Form 10-314)

Reference Number:

Omb Control Number:

2900-0924

Agency:

VA

Received:

2023-03-01

Concluded:

2023-04-25

Action:

Approved with change

Status:

Active

Request Type:

New collection (Request for a new OMB Control Number)
Request for Payment of Bowel and Bladder Services (VA Form 10-314)

Key Information

Abstract

Legal authority for this information collection is found in 38 U.S.C., Chapter 17, for Veterans seeking health care services. Data collected may be used to establish, determine, and monitor eligibility to receive VA benefits and for authorizing and paying Non-VA healthcare services furnished to Veterans and beneficiaries. VA Form 10-314 will be required to request reimbursement for bowel and bladder care services. The form is used to list the dates and times the care was rendered to the Veteran and is then submitted monthly to VA to request payment for those services.

Federal Register Notices

60-Day FRN
30-Day FRN

Presidential Action:

-

Title:

Servicemembers' Group Life Insurance – Traumatic Injury Protection Program (TSGLI) Application for TSGLIL Benefits (SGLV 8600) AND TSGLI Appeal Request Form (SGLV 8600a)

Reference Number:

Omb Control Number:

2900-0919

Agency:

VA

Received:

2023-03-03

Concluded:

2023-04-12

Action:

Approved with change

Status:

Active

Request Type:

Extension without change of a currently approved collection
Servicemembers' Group Life Insurance – Traumatic Injury Protection Program (TSGLI) Application for TSGLIL Benefits (SGLV 8600) AND TSGLI Appeal Request Form (SGLV 8600a)

Key Information

Abstract

SGLV-8600 form is used by the Department of Veterans Affairs to request information in order to adjudicate TSGLI claims for benefits. The form is filled out by members or former members of the uniformed services who have suffered a traumatic injury while in service, and the uniformed services approve or disapprove the claim. If the uniformed services approve the TSGLI claim, then the insurer for the TSGLI program, The Prudential Insurance Company of America (Prudential), pays the claim. The form is authorized by 38 USC 1980A and 38 CFR 9.20. SGLV 8600a form is used by the Department of Veterans Affairs to request information in order to adjudicate TSGLI appeals for benefits. The form is filled out by members or former members of the uniformed services who have suffered a traumatic injury while in service and had their TSGLI claim disapproved. The form is authorized by 38 USC 1980A and 38 CFR 9.20.

Federal Register Notices

60-Day FRN
30-Day FRN

Authorizing Statutes

38 USC 1980A

Presidential Action:

-

Title:

Reverse Like-kind Exchanges

Reference Number:

Omb Control Number:

1545-1701

Agency:

TREAS/IRS

Received:

2022-12-23

Concluded:

2023-04-26

Action:

Approved without change

Status:

Active

Request Type:

Extension without change of a currently approved collection
Reverse Like-kind Exchanges

Key Information

Abstract

The revenue procedure provides a safe harbor for reverse like-kind exchanges under which a transaction using a "qualified exchange accommodation arrangement" will qualify for non-recognition treatment under Sec. 1031 of the Internal Revenue Code.

Federal Register Notices

60-Day FRN
30-Day FRN

Authorizing Statutes

26 USC 1031(a)(3)

Presidential Action:

-

Title:

Form 706-GS(T) - Generation-Skipping Transfer Tax Return For Terminations

Reference Number:

Omb Control Number:

1545-1145

Agency:

TREAS/IRS

Received:

2022-10-31

Concluded:

2023-04-26

Action:

Approved without change

Status:

Active

Request Type:

Extension without change of a currently approved collection
Form 706-GS(T) - Generation-Skipping Transfer Tax Return For Terminations

Key Information

Abstract

Form 706-GS(T) is used by a trustee to figure and report the tax due from certain trust terminations that are subject to the generation-skipping transfer (GST) tax.

Federal Register Notices

60-Day FRN
30-Day FRN

Authorizing Statutes

26 USC 6103
26 USC 2601
26 USC 2611
26 USC 2602
26 USC 2603
26 USC 2612
26 USC 2604

Presidential Action:

-

Title:

New Markets Credit

Reference Number:

Omb Control Number:

1545-1804

Agency:

TREAS/IRS

Received:

2022-10-31

Concluded:

2023-04-18

Action:

Approved without change

Status:

Active

Request Type:

Extension without change of a currently approved collection
New Markets Credit

Key Information

Abstract

The New Markets Tax Credit Program, enacted by Congress as part of the Community Renewal Tax Relief Act of 2000, is incorporated as section 45D of the Internal Revenue Code. This Code section permits individual and corporate taxpayers to receive a credit against federal income taxes for making Qualified Equity Investments in qualified community development entities. Form 8874 is used to claim the new markets credit for qualified equity investments made in qualified community development entities (CDEs). This credit is part of the general business credit.

Federal Register Notices

60-Day FRN
30-Day FRN

Authorizing Statutes

Pub.L. 106 - 554 121

Presidential Action:

-

Title:

Formula and/or Process For Article Made With Specially Denatured Spirits

Reference Number:

Omb Control Number:

1513-0011

Agency:

TREAS/TTB

Received:

2022-10-31

Concluded:

2023-04-18

Action:

Approved without change

Status:

Active

Request Type:

Extension without change of a currently approved collection
Formula and/or Process For Article Made With Specially Denatured Spirits

Key Information

Abstract

In general, under the Internal Revenue Code (IRC) at 26 U.S.C. 5214, distilled spirits used in the manufacture of nonbeverage articles are not subject to Federal excise tax, and, under the IRC at 26 U.S.C. 5273, persons who intend to produce such articles using specially denatured distilled spirits (SDS) must obtain prior approval of their formulas and manufacturing processes. For medicinal preparations and flavoring extracts intended for internal human use, that section also prohibits SDS from remaining in the finished articles. Therefore, the Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations in 27 CFR part 20 require persons to file formula and process approval requests for articles made with SDS using TTB F 5150.19. To protect the revenue and ensure compliance with the IRC and TTB regulations, TTB personnel examine the collected information to verify that the described articles are nonbeverage products made in compliance with 26 U.S.C. 5273. TTB field personnel also may compare manufacturing records to approved formulas to verify that such articles are being made in accordance with their approved formulas and processes.

Federal Register Notices

60-Day FRN
30-Day FRN

Authorizing Statutes

26 USC 5273

Presidential Action:

-

Title:

Report - Export Warehouse Proprietor

Reference Number:

Omb Control Number:

1513-0024

Agency:

TREAS/TTB

Received:

2022-10-31

Concluded:

2023-04-18

Action:

Approved without change

Status:

Active

Request Type:

Extension without change of a currently approved collection
Report - Export Warehouse Proprietor

Key Information

Abstract

In general, under chapter 52 of the Internal Revenue Code (IRC), tobacco products and cigarette papers and tubes manufactured in, or imported into, the United States are subject to Federal excise tax while tobacco products and cigarette papers and tubes removed for export, and all processed tobacco, are not subject to that tax. Additionally, the IRC at 26 U.S.C. 5722 requires export warehouse proprietors to provide reports regarding such articles, in such form, at such times, and for such periods as the Secretary prescribes by regulation. Under the authority of section 5722, the Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations in 27 CFR part 44 require export warehouse proprietors to file a monthly operations report using form TTB F 5220.4, Report—Proprietor of Export Warehouse, listing the amount of tobacco products, cigarette papers and tubes, and processed tobacco received, removed, lost, or unaccounted for during a given month. The collected information is necessary to protect the revenue as it allows TTB to detect diversion of those untaxed articles to taxable uses, and to verify compliance with Federal laws and regulations related to the removal and export of such articles.

Federal Register Notices

60-Day FRN
30-Day FRN

Authorizing Statutes

26 USC 5722

Presidential Action:

-

Title:

Inventory - Export Warehouse Proprietor

Reference Number:

Omb Control Number:

1513-0035

Agency:

TREAS/TTB

Received:

2022-10-31

Concluded:

2023-04-18

Action:

Approved without change

Status:

Active

Request Type:

Extension without change of a currently approved collection
Inventory - Export Warehouse Proprietor

Key Information

Abstract

In general, chapter 52 of the Internal Revenue Code (IRC, 26 U.S.C. chapter 52) imposes a Federal excise tax on all tobacco products and cigarette papers and tubes manufactured in, or imported into, the United States, while exempting such articles removed for export, as well as all processed tobacco, from that tax. Export warehouses receive and store such non-taxpaid articles until they are removed without payment of tax for export to a foreign country, Puerto Rico, or the U.S. Virgin Islands, or for consumption beyond the internal revenue laws of the United States. In addition, section 5721 of the IRC requires export warehouse proprietors to take an inventory of all tobacco products, cigarette papers and tubes, and processed tobacco on hand at the commencement of business, the conclusion of business, and at other times as the Secretary of the Treasury shall prescribe by regulation. Under that IRC authority, the TTB regulations in 27 CFR part 44 require all export warehouse proprietors to take and report an inventory on TTB F 5220.3 at the opening and closing of their business, when certain changes in control of the business occur, and when required to by the appropriate TTB officer. As authorized by section 5741 of the IRC, the TTB regulations in part 44 also require export warehouse proprietors to retain record copies their inventory reports for 3 years following the close of the calendar year in which the inventory was taken, available for inspection by any appropriate TTB officer upon request. TTB uses the collected information to protect the revenue. Because export warehouse proprietors hold untaxed tobacco products and cigarette papers and tubes until such articles are exported without payment of tax, transferred in bond to another export warehouse, or returned to the manufacturer, TTB uses these inventories to establish a contingent Federal excise tax liability on such articles. These inventories also aid TTB in detecting diversion of untaxed articles into the taxable domestic market. In addition, inventories of processed tobacco, which is not subject to tax, help TTB detect and prevent diversion of materials used for making tobacco products to unauthorized manufacturers who would not be accountable to TTB.

Federal Register Notices

60-Day FRN
30-Day FRN

Authorizing Statutes

26 USC 5721 and 5741

Presidential Action:

-

Title:

Distilled Spirits Plants Warehousing Records (TTB REC 5110/02), and Monthly Report of Storage Operations

Reference Number:

Omb Control Number:

1513-0039

Agency:

TREAS/TTB

Received:

2022-10-31

Concluded:

2023-04-18

Action:

Approved without change

Status:

Active

Request Type:

Extension without change of a currently approved collection
Distilled Spirits Plants Warehousing Records (TTB REC 5110/02), and Monthly Report of Storage Operations

Key Information

Abstract

The Internal Revenue Code (IRC) at 26 U.S.C. 5207 requires distilled spirits plant (DSP) proprietors to maintain records and submit reports of their production, storage, denaturation, and processing activities as required under regulations prescribed by the Secretary of the Treasury. Under that IRC authority, the Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations in 27 CFR part 19 require DSP proprietors to keep certain records regarding their storage and warehousing operations. Those regulations also require DSP proprietors to report a summary of those operations, based on the required records, to TTB on a monthly basis using form TTB F 5110.11. Also, under the IRC at 26 U.S.C. 5005(c), a DSP proprietor is liable for the Federal excise tax on all distilled spirits stored on their plant’s premises. As such, the required storage records and reports are necessary to protect the revenue and ensure compliance with the relevant Federal laws and regulations.

Federal Register Notices

60-Day FRN
30-Day FRN

Authorizing Statutes

26 USC 5005(c) and 5207

Presidential Action:

-
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