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 15260 results

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

Title:

Application for Public Safety Officers' Educational Assistance

Reference Number:

Omb Control Number:

1121-0220

Agency:

DOJ/OJP

Received:

2024-01-31

Concluded:

2024-04-11

Action:

Approved without change

Status:

Active

Request Type:

Revision of a currently approved collection
Application for Public Safety Officers' Educational Assistance

Key Information

Abstract

The agency requires the information requested on this application to determine if individuals are eligible to receive educational assistance through the Public Safety Officers' Educational Assistance (PSOEA) Program, as established by the PSOEA Act of 1998 (P.L. 104-238). Respondents who complete the application may be spouses or eligible children of public safety officers who were killed or permanently and totally disabled in the line of duty.

Federal Register Notices

60-Day FRN
30-Day FRN

Authorizing Statutes

Pub.L. 104 - 238 1211

Presidential Action:

-

Title:

Proceeds From Broker and Barter Exchange Transactions

Reference Number:

Omb Control Number:

1545-0715

Agency:

TREAS/IRS

Received:

2024-01-31

Concluded:

2024-04-11

Action:

Approved without change

Status:

Active

Request Type:

Revision of a currently approved collection
Proceeds From Broker and Barter Exchange Transactions

Key Information

Abstract

Form 1099-B is used by brokers and barter exchanges to report proceeds from transactions to the Internal Revenue Service. The form will be used by IRS to verify compliance with the reporting rules and to verify that the recipient has included the proper amount of income on his or her return.

Federal Register Notices

60-Day FRN
30-Day FRN

Authorizing Statutes

26 USC 6045

Presidential Action:

-

Title:

Procedures for Requesting Competent Authority Assistance Under Tax Treaties

Reference Number:

Omb Control Number:

1545-2044

Agency:

TREAS/IRS

Received:

2024-01-31

Concluded:

2024-04-08

Action:

Approved without change

Status:

Active

Request Type:

Extension without change of a currently approved collection
Procedures for Requesting Competent Authority Assistance Under Tax Treaties

Key Information

Abstract

This revenue procedure 2015-40 provides guidance on the process of requesting and obtaining assistance under U.S. tax treaties from the U.S. competent authority, acting through the Advance Pricing and Mutual Agreement Program and the Treaty Assistance and Interpretation Team of the Deputy Commissioner (International), Large Business & International Division of the Internal Revenue Service. This revenue procedure updates and supersedes Rev. Proc. 2006-54, 2006-2 C.B. 1035, and is being issued concurrently with Rev. Proc. 2015-41, 2015-35 I.R.B., which provides guidance with respect to advance pricing agreements. This revenue procedure also reflects modifications based on continuing internal monitoring of the administrative procedures of the U.S. competent authority to ensure that the administration of U.S. tax treaties is consistently principled, effective, and efficient.

Federal Register Notices

60-Day FRN
30-Day FRN

Authorizing Statutes

26 USC 894(a)

Presidential Action:

-

Title:

Records to Support Tax Free and Tax Overpayment Sales of Firearms and Ammunition

Reference Number:

Omb Control Number:

1513-0128

Agency:

TREAS/TTB

Received:

2024-01-31

Concluded:

2024-04-11

Action:

Approved without change

Status:

Active

Request Type:

Extension without change of a currently approved collection
Records to Support Tax Free and Tax Overpayment Sales of Firearms and Ammunition

Key Information

Abstract

The Internal Revenue Code (IRC) at 26 U.S.C. 4181 imposes a tax on the sale of firearms and ammunition. However, under the IRC at 26 U.S.C. 4221(a), certain sales may be made tax-free, including sales made for further manufacture, export, or use as supplies on vessels or aircraft, and sales made to a State or local government or to a nonprofit education organization for their exclusive use. In addition, for such sales where the tax has been paid, the tax is considered an overpayment subject to credit or refund under the IRC at 26 U.S.C. 6416(b)(2) and (3). In order to protect the revenue, the TTB regulations in 27 CFR part 53 prescribe that those persons otherwise subject to this tax must maintain records, statements, or certificates containing specified information documenting the tax-free or tax-overpaid nature of such sales. Respondents may use commercial records or self-generated supporting statement or certificates, or, for certain transactions, respondents may use TTB-provided forms, which, when completed, document the required supporting information. The required records, statements, or certificates are maintained by respondents at their business premises, and, to protect the revenue, TTB may examine those documents during field audits.

Federal Register Notices

60-Day FRN
30-Day FRN

Authorizing Statutes

26 USC 4181
26 USC 4221(a)
26 USC 6416(b)(2) and (3)

Presidential Action:

-

Title:

Application to Establish and Operate Wine Premises, and Wine Bond

Reference Number:

Omb Control Number:

1513-0009

Agency:

TREAS/TTB

Received:

2024-01-31

Concluded:

2024-04-09

Action:

Approved without change

Status:

Active

Request Type:

Extension without change of a currently approved collection
Application to Establish and Operate Wine Premises, and Wine Bond

Key Information

Abstract

The Internal Revenue Code (IRC), at 26 U.S.C. 5351 through 5357, provides for the establishment of bonded wine cellars, bonded wineries, and taxpaid wine bottling houses and, to establish such wine premises, these IRC sections require the filing of applications and bonds as required by regulations issued by the Secretary of the Treasury. Under those IRC authorities, the Alcohol and Tobacco Tax and Trade Bureau (TTB) has issued TTB F 5120.25, Application to Establish and Operate Wine Premises, to collect information that it uses to determine the qualifications under the IRC of an applicant applying to establish and operate a new wine premises. Proprietors of established wine premises also use TTB F 5120.25 to report changes to certain required information such as location and ownership. Wine premises proprietors use TTB F 5120.36, Wine Bond, to file bond coverage with TTB, unless they are exempt from the bond requirement as described in the IRC at 26 U.S.C. 5551(d). The bond may be secured through a surety company, or it may be secured with collateral (Treasury securities or notes or by cash). The required bond protects the revenue by ensuring payment of delinquent Federal wine excise tax liabilities.

Federal Register Notices

60-Day FRN
30-Day FRN

Authorizing Statutes

26 USC 5351 through 5357

Presidential Action:

-

Title:

Application for Transfer of Spirits and/or Denatured Spirits in Bond

Reference Number:

Omb Control Number:

1513-0038

Agency:

TREAS/TTB

Received:

2024-01-31

Concluded:

2024-04-10

Action:

Approved without change

Status:

Active

Request Type:

Extension without change of a currently approved collection
Application for Transfer of Spirits and/or Denatured Spirits in Bond

Key Information

Abstract

Under provisions of the Internal Revenue Code (IRC) at 26 U.S.C. 5005(c), when a proprietor of a distilled spirits plant (DSP) or an alcohol fuel plant (AFP, a type of DSP) desires to have distilled spirits or denatured spirits transferred to its plant from another domestic DSP, the receiving proprietor must make an application to receive such spirits in bond as the excise tax liability for the transferred spirits passes to the receiving DSP during transit. Under that IRC authority, the TTB regulations in 27 CFR part 19 require the receiving DSP proprietor to file an application for the transfer on TTB F 5100.16, Application for Transfer of Spirits and/or Denatured Spirits in Bond. TTB must approve the application before the transfer may occur. The collected information is necessary to protect the revenue as it allows TTB to ensure that the receiving plant has adequate bond coverage to cover the excise taxes attached to the transferred spirits or, for certain small alcohol excise taxpayers, is exempt from such bond coverage.

Federal Register Notices

60-Day FRN
30-Day FRN

Authorizing Statutes

26 USC 5005(c)

Presidential Action:

-

Title:

Application for Reward for Original Information

Reference Number:

Omb Control Number:

1545-0409

Agency:

TREAS/IRS

Received:

2024-01-31

Concluded:

2024-04-08

Action:

Approved without change

Status:

Active

Request Type:

Extension without change of a currently approved collection
Application for Reward for Original Information

Key Information

Abstract

Form 211 is the official application form used by persons requesting rewards for submitting information concerning alleged violations of the tax laws by other persons. Such rewards are authorized by Internal Revenue Code Section 7623. The data is used to determine and pay rewards to those persons who voluntarily submit information.

Federal Register Notices

60-Day FRN
30-Day FRN

Authorizing Statutes

26 USC 7623

Presidential Action:

-

Title:

Notice of Release of Tobacco Products, Cigarette Papers, or Cigarette Tubes

Reference Number:

Omb Control Number:

1513-0025

Agency:

TREAS/TTB

Received:

2024-01-31

Concluded:

2024-04-09

Action:

Approved without change

Status:

Active

Request Type:

Extension without change of a currently approved collection
Notice of Release of Tobacco Products, Cigarette Papers, or Cigarette Tubes

Key Information

Abstract

The Internal Revenue Code (IRC) at 26 U.S.C. 5704(c) provides for the release of imported tobacco products and cigarette papers and tubes from customs custody, without payment of tax, for delivery to an export warehouse proprietor or a manufacturer of tobacco products or cigarette papers and tubes, while the IRC at 26 U.S.C. 5704(d) provides that tobacco products and cigarette papers and tubes previously exported and then returned to customs custody may be released, without payment of tax, to their original manufacturer or an authorized export warehouse proprietor. In addition, the IRC at 26 U.S.C. 5741 requires manufactures of tobacco products, processed tobacco, or cigarette papers and tubes, importers, and export warehouse proprietors to keep records as the Secretary prescribes by regulation. Under those IRC sections, all such releases and records must be made in accordance with regulations issued by the Secretary of the Treasury. Therefore, under those IRC authorities, the TTB tobacco-related import regulations in 27 CFR part 41 require industry members who do not file customs entries electronically to use TTB F 5200.11 to give notice of release of tobacco products, cigarette papers, or cigarette tubes from customs custody. At importation or return, industry members, TTB, and customs bonded warehouse proprietors or government officials use TTB F 5200.11 to, respectively, request, authorize, and document the release of such products from customs custody, without payment of tax, to a manufacturer or export warehouse proprietor authorized to receive such articles. (The electronic submission of import data and notices of release to TTB through Customs and Border Protection systems is approved under OMB Number 1513–0064, Importer's Records and Reports.)

Federal Register Notices

60-Day FRN
30-Day FRN

Authorizing Statutes

26 USC 5704(c) & (d), & 5741

Presidential Action:

-

Title:

Form W-14 - Certificate of Foreign Contracting Party Receiving Federal Procurement Payments

Reference Number:

Omb Control Number:

1545-2263

Agency:

TREAS/IRS

Received:

2024-01-31

Concluded:

2024-04-08

Action:

Approved without change

Status:

Active

Request Type:

Extension without change of a currently approved collection
Form W-14 - Certificate of Foreign Contracting Party Receiving Federal Procurement Payments

Key Information

Abstract

Tax on Certain Foreign Procurement, Notice of Purposed Rulemaking, contains proposed regulations under section 5000C of the Internal Revenue Code. The proposed regulations affect U.S. government acquiring agencies and foreign persons providing certain goods or services to the U.S. government pursuant to a contract. This document also contains proposed regulations under section 6114, with respect to foreign persons claiming an exemption from the tax under an income tax treaty. Section 5000C imposes a 2% tax on foreign persons (as defined in section 7701(a)(30)), that are parties to specified Federal procurement contracts with the U.S. government entered into on and after January 2, 2011. This tax is imposed on the gross amount of specified Federal procurement payments and is generally collected by increasing the amount withheld under chapter 3. A Form W-14 must be provided to the acquiring agency (U.S. government department, agency, independent establishment, or corporation) to: Establish that they are a foreign contracting party; and If applicable, claim an exemption from withholding based on an international agreement (such as a tax treaty); or Claim an exemption from withholding, in whole or in part, based on an international procurement agreement or because goods are produced, or services are performed in the United States. A Form W-14 must be provided to the acquiring agency if a foreign contracting party has been paid a specified Federal procurement payment and the foreign contracting party is seeking to claim an exemption (in whole or in part) from the tax imposed by section 5000C. Form W-14 must be submitted when requested by the acquiring agency, whether or not an exemption (in whole or in part) is claimed from withholding under section 5000C.

Federal Register Notices

60-Day FRN
30-Day FRN

Authorizing Statutes

26 USC 5000C

Presidential Action:

-

Title:

Inventory - Manufacturer of Tobacco Products or Processed Tobacco

Reference Number:

Omb Control Number:

1513-0032

Agency:

TREAS/TTB

Received:

2024-01-31

Concluded:

2024-04-09

Action:

Approved without change

Status:

Active

Request Type:

Extension without change of a currently approved collection
Inventory - Manufacturer of Tobacco Products or Processed Tobacco

Key Information

Abstract

The Internal Revenue Code (IRC) at 26 U.S.C. 5721 requires manufacturers of tobacco products and processed tobacco to complete an inventory at the commencement of business, the conclusion of business, and at any other time the Secretary of the Treasury prescribes by regulation. Under the IRC at 26 U.S.C. 5741, such manufacturers are also required to keep records and make them available for inspection in the manner the Secretary prescribes by regulation. Under these authorities, the TTB regulations in 27 CFR part 40 require manufacturers of tobacco products and processed tobacco to provide inventories on TTB F 5210.9 at the commencement of business, the conclusion of business, when changes in business ownership or factory location occur, and at any other time TTB directs. The use of TTB F 5210.9 provides a uniform format for recording those inventories. The collected information is necessary to protect the revenue as it allows TTB to ensure that manufacturers of tobacco products pay the appropriate amount of Federal excise tax, and that processed tobacco, which is not subject to that tax, is not diverted to the illegal manufacture of otherwise taxable tobacco products.

Federal Register Notices

60-Day FRN
30-Day FRN

Authorizing Statutes

26 USC 5721 & 5741

Presidential Action:

-

Title:

Signing Authority for Corporate and LLC Officials

Reference Number:

Omb Control Number:

1513-0036

Agency:

TREAS/TTB

Received:

2024-01-31

Concluded:

2024-04-09

Action:

Approved without change

Status:

Active

Request Type:

Extension without change of a currently approved collection
Signing Authority for Corporate and LLC Officials

Key Information

Abstract

Under the Internal Revenue Code (IRC) at 26 U.S.C. 6061, any return, statement, or other document required to be submitted under internal revenue laws or regulations “shall be signed in accordance with forms or regulations” prescribed by the Secretary of the Treasury. Under that section's authority, TTB provides form TTB F 5100.1, which corporations and limited liability companies (LLCs) may use to identify the specific officials or employees, by name or by position title, authorized by their articles of incorporation, bylaws, or governing officials to act on behalf of or sign documents for the entity in TTB matters. This voluntary information collection allows TTB to identify the corporate and LLC officials or employees authorized to act on an entity's behalf in TTB matters.

Federal Register Notices

60-Day FRN
30-Day FRN

Authorizing Statutes

26 USC 6061

Presidential Action:

-

Title:

Legacy Treasury Direct Forms

Reference Number:

Omb Control Number:

1530-0042

Agency:

TREAS/FISCAL

Received:

2024-01-31

Concluded:

2024-04-09

Action:

Approved without change

Status:

Active

Request Type:

Extension without change of a currently approved collection
Legacy Treasury Direct Forms

Key Information

Abstract

The collection of this information is necessary to identify securities and to determine the circumstances related to their loss, theft, or destruction. Chapter 31 of Title 31 of the United States Code (31 U.S.C. 3101, et seq.) authorizes the Secretary of the Treasury to issue United States Treasury Bills, Bonds, Notes, and to prescribe the terms and conditions governing those issuances.

Federal Register Notices

60-Day FRN
30-Day FRN

Authorizing Statutes

31 USC Chapter 31

Presidential Action:

-

Title:

Generic Clearance for the Collection of Qualitative Feedback on Agency Service Delivery

Reference Number:

Omb Control Number:

1530-0023

Agency:

TREAS/FISCAL

Received:

2024-01-31

Concluded:

2024-04-08

Action:

Approved without change

Status:

Active

Request Type:

Extension without change of a currently approved collection
Generic Clearance for the Collection of Qualitative Feedback on Agency Service Delivery

Key Information

Abstract

This collection of information is necessary to enable the Agency to garner customer and stakeholder feedback in an efficient, timely manner, in accordance with our commitment to improving service delivery. The information collected from our customers and stakeholders will help ensure that users have an effective, efficient, and satisfying experience with the Agency's programs.

Federal Register Notices

60-Day FRN
30-Day FRN

Presidential Action:

-

Title:

Questionnaire and Data Collection Testing, Evaluation, and Research for the Agency for Healthcare Research and Quality

Reference Number:

Omb Control Number:

0935-0124

Agency:

HHS/AHRQ

Received:

2024-01-31

Concluded:

2024-03-06

Action:

Approved with change

Status:

Active

Request Type:

Extension without change of a currently approved collection
Questionnaire and Data Collection Testing, Evaluation, and Research for the Agency for Healthcare Research and Quality

Key Information

Abstract

Work conducted under this clearance is intended to improve AHRQ's current data collections by developing new surveys and revising surveys and to test survey instruments more quickly.

Federal Register Notices

60-Day FRN
30-Day FRN

Presidential Action:

-

Title:

Personnel Vetting Questionnaire

Reference Number:

Omb Control Number:

3206-0279

Agency:

CFTC

Received:

2024-01-31

Concluded:

2024-01-31

Action:

Approved without change

Status:

Active

Request Type:

RCF New
Personnel Vetting Questionnaire

Key Information

Authorizing Statutes

Presidential Action:

-

Title:

Resolution For Transactions Involving Treasury Securities

Reference Number:

Omb Control Number:

1530-0049

Agency:

TREAS/FISCAL

Received:

2024-01-31

Concluded:

2024-04-09

Action:

Approved without change

Status:

Active

Request Type:

Extension without change of a currently approved collection
Resolution For Transactions Involving Treasury Securities

Key Information

Abstract

The information is collected to establish an official’s authority (by name and title) when conducting transactions involving Treasury Securities on behalf of an organization.

Federal Register Notices

60-Day FRN
30-Day FRN

Authorizing Statutes

31 USC 31

Presidential Action:

-

Title:

Marks on Wine Containers, TTB REC 5120/3

Reference Number:

Omb Control Number:

1513-0092

Agency:

TREAS/TTB

Received:

2024-01-31

Concluded:

2024-04-11

Action:

Approved without change

Status:

Active

Request Type:

Revision of a currently approved collection
Marks on Wine Containers, TTB REC 5120/3

Key Information

Abstract

The Internal Revenue Code (IRC) at 26 U.S.C. 5041 imposes a per gallon Federal excise tax of varying rates on six classes of wine—three classes of still wines (based on alcohol content), two classes of effervescent wines, and one class of hard cider. Under the authority of the IRC at 26 U.S.C. 5368, 5388, and 5662, the TTB regulations in 27 CFR Part 24, Wine, require wine premises proprietors to correctly identify wines kept on or removed from their premises by placing certain marks, labels, or other information on all production, storage, and consumer containers of wine. Because of the varying excise tax rates on wines, and because different tax classes of wine may be produced at the same premises, the required information is necessary to protect the revenue as it ensures that wines are correctly identified for excise tax purposes. However, the placement of identifying information on wine containers is a usual and customary business practice carried out by wine premises proprietors, regardless of any regulatory requirement to do so, in order to track their wine production and inventory and inform the public of the content of their products. As a usual and customary business practice, per the OMB regulations at 5 CFR 1320.3(b)(2), this information collection places no annual burden on respondents.

Federal Register Notices

60-Day FRN
30-Day FRN

Authorizing Statutes

26 USC 5041, 5368, 5388, & 5662

Presidential Action:

-

Title:

Direct Deposit Sign-Up Form

Reference Number:

Omb Control Number:

1530-0050

Agency:

TREAS/FISCAL

Received:

2024-01-31

Concluded:

2024-04-09

Action:

Approved without change

Status:

Active

Request Type:

Extension without change of a currently approved collection
Direct Deposit Sign-Up Form

Key Information

Abstract

Used to request the direct deposit of Series HH or Series H bond interest payments or a savings bond redemption payment.

Federal Register Notices

60-Day FRN
30-Day FRN

Authorizing Statutes

31 USC 31

Presidential Action:

-

Title:

Certain Transfers of Domestic Stock or Securities by U.S. Persons to Foreign Corporations

Reference Number:

Omb Control Number:

1545-1478

Agency:

TREAS/IRS

Received:

2024-01-31

Concluded:

2024-04-04

Action:

Approved without change

Status:

Active

Request Type:

Extension without change of a currently approved collection
Certain Transfers of Domestic Stock or Securities by U.S. Persons to Foreign Corporations

Key Information

Abstract

Transfers of stock or securities by U.S. persons in tax-free transactions are treated as taxable transactions when the acquirer is a foreign corporation, unless an exception applies (section 367(a)). Under the regulations, no U.S. person will qualify for an exception unless the U.S. target company complies with certain reporting requirements.

Federal Register Notices

60-Day FRN
30-Day FRN

Authorizing Statutes

26 USC 367(a)

Presidential Action:

-

Title:

Distilled Spirits Plants—Notices of Alternations and Changes in Production Status, and Alternating Premises Records.

Reference Number:

Omb Control Number:

1513-0044

Agency:

TREAS/TTB

Received:

2024-01-31

Concluded:

2024-04-10

Action:

Approved without change

Status:

Active

Request Type:

Extension without change of a currently approved collection
Distilled Spirits Plants—Notices of Alternations and Changes in Production Status, and Alternating Premises Records.

Key Information

Abstract

Under the Internal Revenue Code (IRC) at 26 U.S.C. 5178(a), a distilled spirits plant (DSP) is a delineated place on which only certain authorized activities may be conducted. However, under section 5178(b), the Secretary of the Treasury (the Secretary) may authorize other businesses on a DSP’s premises under certain circumstances upon application. Also, under the IRC at 26 U.S.C. 5221, DSP proprietors are required give written notification, in the form and manner as the Secretary prescribes by regulation when they begin, suspend, or resume production of spirits. In addition, the IRC at 26 U.S.C. 5555 requires those liable for any tax imposed by chapter 51 of the IRC to keep such records, submit such returns and statements, and comply with such rules and regulations as the Secretary may prescribe by regulation. Under those IRC authorities, TTB has issued regulations in 27 CFR part 19 requiring DSP proprietors to provide written notification regarding alternations of DSPs between proprietors or for customs purposes, and regarding changes to the production status of distilled spirits. TTB also has issued regulations requiring DSP proprietors to keep alternating premises records when alternating operations at DSPs, including with an adjacent bonded wine cellar, taxpaid wine bottling house or brewery, a manufacturer of eligible flavors, or a general premises.

Federal Register Notices

60-Day FRN
30-Day FRN

Authorizing Statutes

26 USC 5178, 5221, & 5555

Presidential Action:

-

Title:

Notice of Termination, Suspension, Reduction, or Increase in Benefit Payments

Reference Number:

Omb Control Number:

1240-0030

Agency:

DOL/OWCP

Received:

2024-01-31

Concluded:

2024-02-01

Action:

Approved without change

Status:

Active

Request Type:

No material or nonsubstantive change to a currently approved collection
Notice of Termination, Suspension, Reduction, or Increase in Benefit Payments

Key Information

Abstract

Coal mine operators who pay monthly benefits must notify the Department's Division of Coal Mine Workers' Compensation (DCMWC) of any change in payments and the reason for that change. DCMWC uses this notification to monitor payments and ensure that beneficiaries receive the correct benefit rate.

Federal Register Notices

60-Day FRN
30-Day FRN

Authorizing Statutes

30 USC 901

Presidential Action:

-

Title:

Form 5307 - Application for Determination for Adopters of Modified Nonstandardized Pre-Approved Plans

Reference Number:

Omb Control Number:

1545-0200

Agency:

TREAS/IRS

Received:

2024-01-31

Concluded:

2024-04-12

Action:

Approved without change

Status:

Active

Request Type:

Revision of a currently approved collection
Form 5307 - Application for Determination for Adopters of Modified Nonstandardized Pre-Approved Plans

Key Information

Abstract

An adopting employer of a nonstandardized pre-approved plan that has made modifications to the terms of the pre-approved plan that are not extensive, or an adopting employer of any pre-approved plan (either standardized or nonstandardized) that amends its pre-approved plan solely to add language to satisfy the requirements of Internal Revenue Code (IRC) sections 415 and 416 due to the required aggregation of plans, use Form 5307 to request a determination letter from the IRS. The IRS uses the information to determine if the adopted plan is qualified under IRC sections 401(a) and 501(a). The form may not be used to request a determination letter for a multiple employer plan.

Federal Register Notices

60-Day FRN
30-Day FRN

Authorizing Statutes

26 USC 401(a)
26 USC 501(a)
5 USC 301
5 USC 552
26 USC 404

Presidential Action:

-

Title:

Revision to National Flood Insurance Program Maps: Application Forms and Instructions for LOMRs and CLOMRs

Reference Number:

Omb Control Number:

1660-0016

Agency:

DHS/FEMA

Received:

2024-01-31

Concluded:

2025-06-06

Action:

Approved with change

Status:

Active

Request Type:

Extension without change of a currently approved collection
Revision to National Flood Insurance Program Maps: Application Forms and Instructions for LOMRs and CLOMRs

Key Information

Abstract

The forms in this information collection are used to determine if the collected data will result in the modification of Base Flood Elevations (BFEs), Special Flood Hazard Area (SFHA), or floodway. Once the information is collected, it is submitted to FEMA for review and is subsequently included on the National Flood Insurance Program (NFIP) maps. These maps will be used for flood insurance determinations and for floodplain management purposes.

Federal Register Notices

60-Day FRN
30-Day FRN

Authorizing Statutes

42 USC 4001

Presidential Action:

-

Title:

Application, Permit, and Report - Wine and Beer (Puerto Rico); and Application, Permit, and Report - Distilled Spirits Products (Puerto Rico)

Reference Number:

Omb Control Number:

1513-0123

Agency:

TREAS/TTB

Received:

2024-01-31

Concluded:

2024-04-11

Action:

Approved without change

Status:

Active

Request Type:

Extension without change of a currently approved collection
Application, Permit, and Report - Wine and Beer (Puerto Rico); and Application, Permit, and Report - Distilled Spirits Products (Puerto Rico)

Key Information

Abstract

In general, under the Internal Revenue Code (IRC) at 26 U.S.C. 7652, merchandise manufactured in Puerto Rico and shipped to the United States for consumption or sale is subject to a tax equal to the internal revenue tax imposed in the United States upon like articles of merchandise of domestic manufacture. That section also authorizes the Secretary of the Treasury to issue regulations regarding the collection of such taxes, which, as provided in that section, are largely transferred to the treasury of Puerto Rico. Under that IRC authority, the TTB regulations in 27 CFR part 26 require persons who intend to ship alcohol products produced in Puerto Rico to the United States for consumption or sale to file an application and permit to compute the tax on, tax-pay, and withdraw those products for shipment. As such, the TTB regulations prescribe the use of TTB F 5100.21 for beer or wine products, and TTB F 5110.51 for distilled spirits products. The collected information is necessary to protect the revenue. In cases where the respondent makes the shipment taxpaid, TTB uses the required information to verify that the respondent has paid the correct amount of tax. In cases where the respondent is eligible to defer the tax payment, TTB uses the information to ensure that the respondent’s bond coverage is adequate to cover the taxes due. If necessary, TTB also uses the collected information to enforce collection of any tax owed to the Federal government on such shipments.

Federal Register Notices

60-Day FRN
30-Day FRN

Authorizing Statutes

26 USC 7652

Presidential Action:

-

Title:

Distilled Spirits Bond

Reference Number:

Omb Control Number:

1513-0125

Agency:

TREAS/TTB

Received:

2024-01-31

Concluded:

2024-04-11

Action:

Approved without change

Status:

Active

Request Type:

Extension without change of a currently approved collection
Distilled Spirits Bond

Key Information

Abstract

The Internal Revenue Code (IRC) at 26 U.S.C. 5173 and 5181 requires distilled spirits plants (DSPs) and alcohol fuel plants (AFPs), respectively, to furnish a bond unless exempted from doing so under the IRC at 26 U.S.C. 5551(d) or 5181(c)(3). Under those IRC authorities, the TTB regulations in 27 CFR part 19 require proprietors of such plants that are required to submit a bond to use TTB F 5110.56, Distilled Spirits Bond, to file with TTB either a surety bond or a collateral bond using cash or U.S. securities. Using that same form, proprietors also may withdraw coverage for one or more plants, and DSP proprietors may provide operations coverage for adjacent wine cellars. The collected information is necessary to protect the revenue as the required bonds ensure payment of any delinquent Federal alcohol excise tax liabilities.

Federal Register Notices

60-Day FRN
30-Day FRN

Authorizing Statutes

26 USC 5173 & 5181

Presidential Action:

-
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