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.

Full Inventory
Under Review
Presidential Action Driven

Showing 25 of 15503 results

CSV Download

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

Title:

Practice Before the Internal Revenue Service

Reference Number:

202303-1545-020

Omb Control Number:

1545-1726

Agency:

TREAS/IRS

Received:

2023-04-01

Concluded:

2023-06-07

Action:

Approved without change

Status:

Active

Request Type:

Revision of a currently approved collection
Practice Before the Internal Revenue Service

Key Information

Abstract

Form 14360 is used to file a complaint against an approved IRS Continuing Education Provider (CE) who is not meeting Revenue Procedure 2012-12 standards while offering CE programs to enrolled agents, enrolled retirement plan agents, and other tax return preparers. Form's 14364 primary purpose of this form is to evaluate the content and delivery of our continuing education programs. Form 14392 - This waiver is typically requested when an individual has not been or will not be able to acquire the required CE credits prior to the renewal deadline for Enrolled Agents, or Enrolled Retirement Plan Agents. The purpose of Rev. Proc. 2012-12 is to describe the procedures and standards that organizations must follow to be identified by the Internal Revenue Service as a qualifying organization that may accredit continuing education providers under section10.9(a)(1)(iii) of Circular 230. This revenue procedure also describes the standards for a continuing education provider under section 10.9(a)(1) and the procedures that individuals and entities must follow to be approved by the Internal Revenue Service as a continuing education provider under section 10.9(a)(1)(iv). TD 9527-These regulations affect individuals who practice before the IRS and providers of continuing education programs. The regulations modify the general standards of practice before the IRS and the standards with respect to tax returns. TD 9011-These regulations affect individuals who are eligible to practice before the Internal Revenue Service. These regulations modify the general standards of practice before the Internal Revenue Service.

Federal Register Notices

60-Day FRN
View Notice
30-Day FRN
View Notice

Authorizing Statutes

26 USC 7805
View Law
31 USC 330
View Law

Presidential Action:

-

Title:

Country-by-Country Reporting

Reference Number:

202303-1545-013

Omb Control Number:

1545-2272

Agency:

TREAS/IRS

Received:

2023-04-01

Concluded:

2023-08-14

Action:

Approved with change

Status:

Active

Request Type:

Revision of a currently approved collection
Country-by-Country Reporting

Key Information

Abstract

26 CFR 1.6038-4, issued under the authority of 26 U.S.C. 6001, 6011, 6012, 6031, 6038, and 7805, requires U.S. persons that are the ultimate parent entity of a U.S. multinational enterprise (U.S. MNE) group with annual revenue for the preceding reporting period of $850 million or more to file Form 8975 with their income tax return. Form 8975 and Schedules A (Form 8975) are used by filers to annually report certain information with respect to the filer's U.S. MNE group on a country-by-country basis. The filer must list the U.S. MNE group's constituent entities, indicating each entity's tax jurisdiction (if any), country of organization and main business activity, and provide financial and employee information for each tax jurisdiction in which the U.S. MNE does business. The financial information includes revenues, profits, income taxes paid and accrued, stated capital, accumulated earnings, and tangible assets other than cash. Separate Schedules A (Form 8975) are filed for each tax jurisdiction in which a group has one or more constituent entities resident.

Federal Register Notices

60-Day FRN
View Notice
30-Day FRN
View Notice

Authorizing Statutes

26 USC 6012
View Law
26 USC 6031
View Law
26 USC 6011
View Law
26 USC 6038
View Law
26 USC 7805
View Law
26 USC 6001
View Law

Presidential Action:

-

Title:

Form 1097-BTC, Bond Tax Credit

Reference Number:

202303-1545-011

Omb Control Number:

1545-2197

Agency:

TREAS/IRS

Received:

2023-04-01

Concluded:

2023-06-08

Action:

Approved without change

Status:

Active

Request Type:

Extension without change of a currently approved collection
Form 1097-BTC, Bond Tax Credit

Key Information

Abstract

Form 1097-BTC, Bond Tax Credit, is an information return used by a regulated investment company (RIC) to report tax credit bond credits distributed to shareholders. Shareholders of the RIC include their proportionate share of the interest income attributable to the credits and are allowed to claim the proportionate share of credits on their tax returns. A RIC must report the shareholder's proportionate share of credits and gross income after the close of the RIC's tax year. Form 1097-BTC, Bond Tax Credit, has been designed to report to the taxpayers and the IRS the tax credit distributed.

Federal Register Notices

60-Day FRN
View Notice
30-Day FRN
View Notice

Authorizing Statutes

26 USC 853A
View Law
26 USC 6041
View Law
26 USC 6049
View Law

Presidential Action:

-

Title:

Notice 99-43, Nonrecognition Exchanges under Section 897

Reference Number:

202303-1545-008

Omb Control Number:

1545-1660

Agency:

TREAS/IRS

Received:

2023-04-01

Concluded:

2023-06-07

Action:

Approved without change

Status:

Active

Request Type:

Extension without change of a currently approved collection
Notice 99-43, Nonrecognition Exchanges under Section 897

Key Information

Abstract

Notice 99-43 announced modification of the current rules under Temporary Regulation section 1.897-6T(a)(1) regarding transfers, exchanges and other dispositions of U.S. real property interests in nonrecognition transactions occurring after June 18, 1980. The notice provided that, contrary to section 1.897-6T(a)(1), a foreign taxpayer will not recognize a gain under Code 897(e) for an exchange described in Code section 368(a)(1)(E) or (F), provided the taxpayer receives substantially identical shares of the same domestic corporation with the same divided rights, voting power, liquidation preferences, and convertibility as the shares exchanged without any additional rights or features.

Federal Register Notices

60-Day FRN
View Notice
30-Day FRN
View Notice

Authorizing Statutes

26 USC 897
View Law

Presidential Action:

-

Title:

Special Rules for Long-Term Contracts Under Section 460

Reference Number:

202303-1545-016

Omb Control Number:

1545-1732

Agency:

TREAS/IRS

Received:

2023-04-01

Concluded:

2023-06-08

Action:

Approved without change

Status:

Active

Request Type:

Extension without change of a currently approved collection
Special Rules for Long-Term Contracts Under Section 460

Key Information

Abstract

IRC section 460 generally provides rules that requires taxpayers to determine taxable income from a long-term contract using the percentage-of-completion (PCM) method and pay, or be entitled to receive, interest computed using the look-back method. Form 8697 is used by taxpayers to figure the interest due or to be refunded under the look-back method of IRC section 460(b)(2) on certain long-term contracts that are accounted for under either the PCM method or the percentage-of-completion capitalized cost method. TD 8775 added Treasury Regulations section 1.460-6(j), providing taxpayers with the requirements to make an election not to apply the look-back method to long-term contracts in de minimis cases. TD 8929 added Treasury Regulations section 1.460-1(e)(4), requiring taxpayers to attach a statement with specific information to their income tax return if they sever an agreement or aggregate two or more agreements during the taxable year. TD 8995, as amended by TD 9137, added Treasury Regulations section 1.460-6(g)(3)(ii)(D) providing rules concerning a mid-contract change in taxpayer of a contract accounted for under a long-term contract method of accounting. The regulation requires the previous taxpayer to provide specific information to the new taxpayer to help the new taxpayer apply the look-back method when the income from a long-term contract has been previously reported by another taxpayer.

Federal Register Notices

60-Day FRN
View Notice
30-Day FRN
View Notice

Authorizing Statutes

26 USC 460
View Law

Presidential Action:

-

Title:

Application for Vessel Inspection, Waiver and Continuous Synopsis Record

Reference Number:

202303-1625-003

Omb Control Number:

1625-0002

Agency:

DHS/USCG

Received:

2023-04-01

Concluded:

2023-10-16

Action:

Approved with change

Status:

Active

Request Type:

Revision of a currently approved collection
Application for Vessel Inspection, Waiver and Continuous Synopsis Record

Key Information

Abstract

The collection of information required the owner, operator, agent, or master of a vessel to apply in writing to the Coast Guard before the commencement of an inspection for certification, when a waiver is desired from the requirements of navigation and vessel inspection, or to request a Continuous Synopsis Record. The statutory authority for these requirements is 46 U.S.C. 501, 3306, 3309 and 70034.

Federal Register Notices

60-Day FRN
View Notice
30-Day FRN
View Notice

Authorizing Statutes

46 USC 3306
View Law
46 USC 3309
View Law
46 USC 1
View Law

Presidential Action:

-

Title:

Consent to Disclose Tax Compliance Check

Reference Number:

202303-1545-010

Omb Control Number:

1545-1856

Agency:

TREAS/IRS

Received:

2023-04-01

Concluded:

2023-06-08

Action:

Approved without change

Status:

Active

Request Type:

Revision of a currently approved collection
Consent to Disclose Tax Compliance Check

Key Information

Abstract

This form, when properly executed, authorizes the IRS to release a Tax Compliance Report on individuals, but only for those individuals working with specific Federal agencies conducting employment or contractor suitability or security background investigations.

Federal Register Notices

60-Day FRN
View Notice
30-Day FRN
View Notice

Authorizing Statutes

26 USC 6103
View Law

Presidential Action:

-

Title:

Domestic Production Activities Deduction

Reference Number:

202301-1545-033

Omb Control Number:

1545-1984

Agency:

TREAS/IRS

Received:

2023-04-01

Concluded:

2023-06-08

Action:

Approved without change

Status:

Active

Request Type:

Extension without change of a currently approved collection
Domestic Production Activities Deduction

Key Information

Abstract

Section 102 of the American Jobs Creation Act of 2004 (section 199 of the Internal Revenue Code), created a domestic production activities deduction for tax years beginning after December 31, 2004. Taxpayers will use the Form 8903 and related instructions to calculate the deduction. The Form 8903 will be filed by corporations, individuals, partners (including partners of electing large partnerships), S corporation shareholders, beneficiaries of estates and trusts, cooperatives, and patrons of cooperatives.

Federal Register Notices

60-Day FRN
View Notice
30-Day FRN
View Notice

Authorizing Statutes

26 USC 199
View Law

Presidential Action:

-

Title:

Health Coverage Tax Credit (HCTC) Advance Payments (Form 1099-H)

Reference Number:

202301-1545-034

Omb Control Number:

1545-1813

Agency:

TREAS/IRS

Received:

2023-04-01

Concluded:

2023-06-08

Action:

Approved without change

Status:

Active

Request Type:

Extension without change of a currently approved collection
Health Coverage Tax Credit (HCTC) Advance Payments (Form 1099-H)

Key Information

Abstract

Section 6050T requires that if you are a provider of qualified health insurance coverage (defined in section 35(e)) and you receive advance payments from the Department of the Treasury on behalf of eligible recipients pursuant to section 7527, you must file Forms 1099-H to report those advance payments. You must also furnish a statement reporting that information to the eligible recipient.

Federal Register Notices

60-Day FRN
View Notice
30-Day FRN
View Notice

Authorizing Statutes

26 USC 6050T
View Law

Presidential Action:

-

Title:

Form 14693 - Application for Reduced Rate of Withholding on Whistleblower Award Payment

Reference Number:

202303-1545-009

Omb Control Number:

1545-2273

Agency:

TREAS/IRS

Received:

2023-04-01

Concluded:

2023-05-12

Action:

Approved without change

Status:

Active

Request Type:

Extension without change of a currently approved collection
Form 14693 - Application for Reduced Rate of Withholding on Whistleblower Award Payment

Key Information

Abstract

The Application for Reduced Rate of Withholding on Whistleblower Award Payment will be used by the whistleblower to apply for a reduction in withholding to minimize the likelihood of the IRS over withholding tax from award payments providing whistleblowers with a pre-award payment opportunity to substantiate their relevant attorney fees and court costs. The Whistleblower Office will review and evaluate the form and calculate the rate.

Federal Register Notices

60-Day FRN
View Notice
30-Day FRN
View Notice

Authorizing Statutes

26 USC 7623(b)
View Law

Presidential Action:

-

Title:

Affordable Care Act Internal Claims and Appeals and External review Disclosures.

Reference Number:

202301-1545-016

Omb Control Number:

1545-2182

Agency:

TREAS/IRS

Received:

2023-04-01

Concluded:

2023-06-08

Action:

Approved without change

Status:

Active

Request Type:

Revision of a currently approved collection
Affordable Care Act Internal Claims and Appeals and External review Disclosures.

Key Information

Abstract

This collection of information request includes the information collection and third party notice and disclosure requirements that a plan must satisfy under final regulations implementing provisions of the Affordable Care Act pertaining to internal claims and appeals, and the external review process. The No Surprise Act extends the balance billing protections related to external reviews to grandfathered plans. The definitions of group health plan and health insurance issuer that are cited in section 110 of the No Surprises Act include both grandfathered and non-grandfathered plans and coverage. Accordingly, the practical effect of section 110 of the No Surprises Act is that grandfathered health plans must provide external review for adverse benefit determinations involving benefits subject to these surprise billing protections. Grandfathered and non-grandfathered plans must provide claimants, free of charge, any new or additional evidence considered, relied upon, or generated by the plan or issuer in connection with the claim, and the requirement to comply either with a State external review process or a Federal review process. The disclosure requirements of the Federal external review process require (1) a preliminary review by plans of requests for external appeals; (2) Independent Review Organizations (IROs) to notify claimants of eligibility and acceptance for external review; (3) the plan or issuer to provide IROs with documentation and other information considered in making adverse benefit determination; (4) the IRO to forward to the plan or issuer any information submitted by the claimant; (5) plans to notify the claimant and IRO if it reverses its decision; (6) the IRO to notify the claimant and plan of the result of the final external appeal; 7) the IRO to maintain records for six years.

Federal Register Notices

60-Day FRN
View Notice
30-Day FRN
View Notice

Authorizing Statutes

Pub.L. 116 - 260 110
View Law
Pub.L. 111 - 148 2719
View Law

Presidential Action:

-

Title:

NSPS for Phosphate Rock Plants (40 CFR Part 60, Subpart NN) (Renewal)

Reference Number:

202303-2060-002

Omb Control Number:

2060-0111

Agency:

EPA/OAR

Received:

2023-03-31

Concluded:

2024-08-29

Action:

Approved without change

Status:

Active

Request Type:

Extension without change of a currently approved collection
NSPS for Phosphate Rock Plants (40 CFR Part 60, Subpart NN) (Renewal)

Key Information

Abstract

The New Source Performance Standards (NSPS) for Phosphate Rock Plants (40 CFR part 60, subpart NN) apply to the following existing facilities and new facilities at phosphate rock plants with capacities greater than 4 tons per hour: dryers, calciners, grinders, and ground rock handling and storage facilities, except those facilities producing or preparing phosphate rock solely for consumption in elemental phosphorus production. New facilities include those that commenced construction, modification or reconstruction after the date of proposal. This information is being collected to assure compliance with 40 CFR Part 60, Subpart NN. In general, all NSPS standards require initial notifications, performance tests, and periodic reports by the owners/operators of the affected facilities. They are also required to maintain records of the occurrence and duration of any startup, shutdown, or malfunction in the operation of an affected facility, or any period during which the monitoring system is inoperative. These notifications, reports, and records are essential in determining compliance, and are required of all affected facilities subject to NSPS.

Federal Register Notices

60-Day FRN
View Notice
30-Day FRN
View Notice

Authorizing Statutes

42 USC 7401 et seq
View Law

Presidential Action:

-

Title:

Green Chill Advanced Refrigeration Partnership (Renewal)

Reference Number:

202303-2060-006

Omb Control Number:

2060-0702

Agency:

EPA/OAR

Received:

2023-03-31

Concluded:

2024-07-11

Action:

Approved without change

Status:

Active

Request Type:

Extension without change of a currently approved collection
Green Chill Advanced Refrigeration Partnership (Renewal)

Key Information

Abstract

GreenChill is a voluntary partnership program sponsored by the U.S. Environmental Protection Agency (EPA) that encourages food retail, chemical producing, and refrigeration systems manufacturing companies to adopt cost effective technologies and practices that reduce refrigerant emissions and improve operational efficiency. Refrigerants used in food retail locations are often ozone-depleting substances and potent greenhouse gases. The GreenChill Program works with these industries to lower barriers that inhibit the implementation of technologies and practices that reduce refrigerant emissions. The Program promotes the adoption of emission reduction practices and technologies. The GreenChill Program collects four types of information from participants: 1. One-time Agreement Form. Participation in the GreenChill Partnership begins with the completion and submittal of a two-page Partnership Agreement that outlines responsibilities of the GreenChill Partner company and EPA. For food retailer partners, a worksheet accompanies this form for prospective Partners to self-identify as a small format food retailer or a large format food retailer for the purpose of GreenChill data analysis and recognition. This voluntary agreement can be terminated by the GreenChill Partner or EPA with no notice or penalties or further obligation. 2. Annual Reporting. Annual reporting is a key part of the Partnership. Upon acceptance, food retail Partners agree to submit an Annual Report documenting the previous years refrigerant stocks and emissions from commercial refrigeration systems. Thereafter, food retail Partners report refrigerant emission reduction activities on an annual basis. Partners may voluntarily submit annual information to further characterize the refrigerant stocks and emissions including refrigerant from heating, ventilation, and air conditioning; and refrigerated space (e.g., square footage). Systems manufacturing Partners also submit annual reports for commercial refrigeration system sales for a coarse grouping of common technologies. 3. Annual Refrigerant Management Plan. In addition to annual stocks and emissions reporting, each year food retail Partners agree to submit a Refrigerant Management Plan. In their management plans, Partners are encouraged to communicate their refrigerant emission management efforts to EPA. 4. Individual Store Certification and Annual Re-certification. The GreenChill Program offers food retailers the opportunity for any individual store to be GreenChill-certified at one of multiple tiered certification levels when it meets a set of criteria. Stores may demonstrate that the amount of refrigerant used is below a specified limit, based on the stores cooling load, measured in million British Thermal Units per hour (MBTU/hr), that the refrigerant emitted from the store in the prior 12 months is below the specified percentage for the GreenChill Store Certification level. Certifications are valid for one year; food retail locations must re-apply and meet the Program criteria if they wish to remain certified. Food retailers do not need to be a Partner to participate in this part of the Program. It is not necessary to have a signed a Partnership Agreement.

Federal Register Notices

60-Day FRN
View Notice
30-Day FRN
View Notice

Presidential Action:

-

Title:

Emissions Certification and Compliance Requirements for Nonroad Compression-Ignition Engines and On-Highway Heavy Duty Engines (Revision)

Reference Number:

202303-2060-007

Omb Control Number:

2060-0287

Agency:

EPA/OAR

Received:

2023-03-31

Concluded:

None

Action:

None

Status:

Received in OIRA

Request Type:

Revision of a currently approved collection
Emissions Certification and Compliance Requirements for Nonroad Compression-Ignition Engines and On-Highway Heavy Duty Engines (Revision)

Key Information

Abstract

Title II of the Clean Air Act, (42 U.S.C. 7521 et seq.; CAA), charges the Environmental Protection Agency (EPA) with issuing certificates of conformity for those engines and vehicles that comply with applicable emission requirements. The emission values achieved during certification testing may also be used in the Averaging, Banking, and Trading (ABT) Program. The program allows engine manufacturers to bank credits for engine families that emit below the standard and use the credits to certify engine families that emit above the standard. They may also trade banked credits with other manufacturers. Participation in the ABT program is voluntary. The CAA also mandates EPA to verify that manufacturers have successfully translated their certified prototypes into mass-produced engines; and that these engines comply with emission standards throughout their useful lives. EPA verifies this through ‘Compliance Programs’ which include Production Line Testing (PLT), In-use Testing and Selective Enforcement Audits, (SEAs). In-use testing allows manufacturers and EPA to verify compliance with emission standards throughout an engine family’s useful life. Through SEAs, EPA verifies that test data submitted by engine manufacturers is reliable and testing is performed according to EPA regulations. Under the Transition Program for Equipment Manufacturers (TPEM), NRCI equipment manufacturers were able to delay compliance with Tier 4 standards for up to seven years as long as they comply with certain limitations. The program, has ended for all power categories. This includes hardship relief. All TPEM forms, except the reporting templates and the bond worksheet are being retired in this action. Participants are required to keep records “for at least five full years after the final year in which allowances are available for each power category” (40 CFR 1039.625(h). The information requested is collected by the Compliance Division (CD), Office of Transportation and Air Quality, Office of Air and Radiation, EPA. CD uses this information to issue certificates of conformity and ensure that manufacturers comply with applicable regulations and the CAA. Some HD data is also used by the National Highway Traffic Safety Administration (NHTSA) to implement their programs under 49 USC 32902. EPA’s and NHTSA’s Office of Enforcement and Compliance Assurance and the Department of Justice may use the information for enforcement purposes. Manufacturers may assert a claim of confidentiality over information provided to EPA. Confidentiality is granted in accordance with the Freedom of Information Act and EPA regulations at 40 CFR Part 2.

Federal Register Notices

60-Day FRN
View Notice
30-Day FRN
View Notice

Authorizing Statutes

49 USC 32902
View Law

Presidential Action:

-

Title:

Local Assistance and Tribal Consistency Fund

Reference Number:

202303-1505-002

Omb Control Number:

1505-0276

Agency:

TREAS/DO

Received:

2023-03-31

Concluded:

2023-06-06

Action:

Approved without change

Status:

Active

Request Type:

Extension without change of a currently approved collection
Local Assistance and Tribal Consistency Fund

Key Information

Abstract

Section 605 of the Social Security Act, as added by section 9901 of the American Rescue Plan Act of 2021, established the Local Assistance and Tribal Consistency Fund (the “LATCF”), which appropriates $2 billion in total funding across fiscal years 2022 and 2023 to Treasury to make payments to eligible revenue sharing counties and eligible Tribal governments (collectively, “eligible governments”). Specifically, for each of fiscal years 2022 and 2023, Treasury shall reserve $250 million of the total amount appropriated to allocate and pay to eligible Tribal governments and $750 million of the total amount appropriated to allocate and pay to eligible revenue sharing counties.

Federal Register Notices

60-Day FRN
View Notice
30-Day FRN
View Notice

Authorizing Statutes

Pub.L. 117 - 2 605
View Law

Presidential Action:

-

Title:

Customer Satisfaction Surveys for Permits Online (PONL), Formulas Online (FONL), and COLAs Online

Reference Number:

202303-1513-002

Omb Control Number:

1513-0124

Agency:

TREAS/TTB

Received:

2023-03-31

Concluded:

2023-05-18

Action:

Approved without change

Status:

Active

Request Type:

Revision of a currently approved collection
Customer Satisfaction Surveys for Permits Online (PONL), Formulas Online (FONL), and COLAs Online

Key Information

Abstract

As part of the Alcohol and Tobacco Tax and Trade Bureau's efforts to improve customer service, we survey respondents who complete and submit applications electronically using our online systems--Permits Online (PONL) for original or amended alcohol or tobacco permits, Formulas Online (FONL) for approval of certain alcohol product formulas, and COLAs Online for submission of certificates of label approval (COLAs) for alcohol beverages sold in interstate commerce. These customer satisfaction surveys assist TTB in identifying potential customer needs and problems, along with opportunities for improvements in our PONL, FONL, COLAs Online electronic application systems.

Federal Register Notices

60-Day FRN
View Notice
30-Day FRN
View Notice

Authorizing Statutes

27 USC 201
View Law

Presidential Action:

-

Title:

CMIA Annual Report and Interest Calculation Cost Claims

Reference Number:

202303-1530-001

Omb Control Number:

1530-0066

Agency:

TREAS/FISCAL

Received:

2023-03-31

Concluded:

2023-05-12

Action:

Approved without change

Status:

Active

Request Type:

Extension without change of a currently approved collection
CMIA Annual Report and Interest Calculation Cost Claims

Key Information

Abstract

PL 101-453 requires that States and Territories must report interest liabilities for major Federal assistance programs annually. States and Territories may report interest calculation cost claims for compensation of administrative costs.

Federal Register Notices

60-Day FRN
View Notice
30-Day FRN
View Notice

Authorizing Statutes

Pub.L. 101 - 453 5
View Law

Presidential Action:

-

Title:

Continuing Education Provider Application and Request for Provider Number

Reference Number:

202303-1545-014

Omb Control Number:

1545-1459

Agency:

TREAS/IRS

Received:

2023-03-31

Concluded:

2023-07-13

Action:

Approved without change

Status:

Active

Request Type:

Revision of a currently approved collection
Continuing Education Provider Application and Request for Provider Number

Key Information

Abstract

Form 8498 is used to: (1) register as a new provider of continuing educational programs being offered to IRS enrolled agents, enrolled retirement plan agents, and other tax return preparers; (2) annually renew the status as an IRS-approved continuing educational provider; and (3) add new programs to an existing IRS-approved provider continuing education curriculum.

Federal Register Notices

60-Day FRN
View Notice
30-Day FRN
View Notice

Authorizing Statutes

31 USC 330
View Law

Presidential Action:

-

Title:

COLAs Online Access Request

Reference Number:

202302-1513-006

Omb Control Number:

1513-0111

Agency:

TREAS/TTB

Received:

2023-03-31

Concluded:

2023-05-18

Action:

Approved without change

Status:

Active

Request Type:

Extension without change of a currently approved collection
COLAs Online Access Request

Key Information

Abstract

To provide consumers with adequate information as to the identity of alcohol beverages and prohibit consumer deception, the Federal Alcohol Administration Act (FAA Act) at 26 U.S.C. 205, and the related Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations in 27 CFR chapter I require alcohol beverage bottlers and importers to apply for Certificates of Label Approval (COLAs) for such products introduced into interstate commerce or released from customs custody. Additionally, those regulations require domestic bottlers of distilled spirits and wines to apply for COLA exemptions for certain products sold only in intra-State commerce and require domestic bottlers and importers of distilled spirits to apply for approval of distinctive bottles. The vast majority of bottlers and importers complete and submit such applications electronically using TTB’s web-based COLAs Online system. Specific to this information collection, to protect TTB computer systems from cyber threats and misuse, persons desiring to use COLAs Online must first submit and receive TTB approval of a COLAs Online Access Request. The collected information identifies the COLAs Online access applicant and confirms their authority to act on behalf of a specific alcohol beverage industry member. Applicants submit COLAs Online access requests electronically using the COLAs Online User Registration function or its paper equivalent, TTB F 5013.2, COLAs Online Access Request.

Federal Register Notices

60-Day FRN
View Notice
30-Day FRN
View Notice

Authorizing Statutes

27 USC 205(e)
View Law

Presidential Action:

-

Title:

Biofuel Producer Credit (Form 6478)

Reference Number:

202303-1545-003

Omb Control Number:

1545-0231

Agency:

TREAS/IRS

Received:

2023-03-31

Concluded:

2023-06-06

Action:

Approved without change

Status:

Active

Request Type:

Extension without change of a currently approved collection
Biofuel Producer Credit (Form 6478)

Key Information

Abstract

Form 6478 is used to figure your section 40 biofuel producer credit. Taxpayers may claim the credit for the tax year in which the sale or use occurs. This credit consists of the second generation biofuel producer credit.

Federal Register Notices

60-Day FRN
View Notice
30-Day FRN
View Notice

Authorizing Statutes

26 USC 40
View Law

Presidential Action:

-

Title:

Original Issue Discount

Reference Number:

202301-1545-008

Omb Control Number:

1545-0117

Agency:

TREAS/IRS

Received:

2023-03-31

Concluded:

2023-06-06

Action:

Approved without change

Status:

Active

Request Type:

Extension without change of a currently approved collection
Original Issue Discount

Key Information

Abstract

Form 1099-OID is used for reporting original issue discount as required by section 6049 of the Internal Revenue Code. It is used to verify that income earned on discount obligations is properly reported by the recipient.

Federal Register Notices

60-Day FRN
View Notice
30-Day FRN
View Notice

Authorizing Statutes

26 USC 6049
View Law

Presidential Action:

-

Title:

Letterhead Applications and Notices Relating to Denatured Spirits (TTB REC 5150/2)

Reference Number:

202302-1513-007

Omb Control Number:

1513-0061

Agency:

TREAS/TTB

Received:

2023-03-31

Concluded:

2023-05-18

Action:

Approved without change

Status:

Active

Request Type:

Extension without change of a currently approved collection
Letterhead Applications and Notices Relating to Denatured Spirits (TTB REC 5150/2)

Key Information

Abstract

Under the Internal Revenue Code (IRC) at 26 U.S.C. 5214, denatured spirits (alcohol to which denaturants have been added to render it unfit for beverage purposes) may be withdrawn from distilled spirits plants free of tax for nonbeverage industrial purposes in the manufacture of certain personal and household products. Since it is possible to recover potable alcohol from denatured spirits and articles made with denatured spirits, the IRC at 26 U.S.C. 5271–5275 sets forth provisions regarding such spirits and articles. Under those IRC authorities, the TTB regulations in 27 CFR Part 20, Distribution and Use of Denatured Alcohol and Rum, require specially denatured spirits (SDS) dealers and nonbeverage product manufacturers that use or recover SDS to apply for and obtain a permit. Those part 20 regulations also require such permit holders, and non-permit holders that traffic in large quantities of completely denatured spirits (CDS), to submit letterhead applications or notices to TTB regarding certain changes to their permit information, use of alternate methods and emergency variations, adoption or use of certain formulas, losses in transit, and other specified matters. The collected information is necessary to implement the IRC's statutory provisions regarding denatured spirits and protect the revenue.

Federal Register Notices

60-Day FRN
View Notice
30-Day FRN
View Notice

Authorizing Statutes

26 USC 5271 - 5275
View Law

Presidential Action:

-

Title:

Buildings qualifying for carryover allocations

Reference Number:

202302-1545-003

Omb Control Number:

1545-0990

Agency:

TREAS/IRS

Received:

2023-03-31

Concluded:

2023-06-06

Action:

Approved without change

Status:

Active

Request Type:

Extension without change of a currently approved collection
Buildings qualifying for carryover allocations

Key Information

Abstract

State housing credit agencies (Agencies) are required by Internal Revenue Code section 42(l)(3) to report annually the amount of low-income housing credits that they allocated to qualified buildings during the year. Agencies report the amount allocated to the building owners and to the IRS in Part I of Form 8609. Carryover allocations are reported to the Agencies in carryover allocation documents. The Agencies report the carryover allocations to the IRS on Schedule A (Form 8610). Form 8610 is a transmittal and reconciliation document for Forms 8609, Schedule A (Form 8610), binding agreements, and election statements.

Federal Register Notices

60-Day FRN
View Notice
30-Day FRN
View Notice

Authorizing Statutes

26 USC 42
View Law

Presidential Action:

-

Title:

Revenue Procedure 97-22, 26 CFR 601.105 Examination of returns and claims for refund, credits, or abatement, determination of correct tax liability

Reference Number:

202302-1545-007

Omb Control Number:

1545-1533

Agency:

TREAS/IRS

Received:

2023-03-31

Concluded:

2023-06-06

Action:

Approved without change

Status:

Active

Request Type:

Extension without change of a currently approved collection
Revenue Procedure 97-22, 26 CFR 601.105 Examination of returns and claims for refund, credits, or abatement, determination of correct tax liability

Key Information

Abstract

The information requested in Revenue Procedure 97-22 under sections 4 and 5 is required to ensure that records maintained in an electronic storage system will constitute records within the meaning of section 6001.

Federal Register Notices

60-Day FRN
View Notice
30-Day FRN
View Notice

Authorizing Statutes

26 USC 6001
View Law

Presidential Action:

-

Title:

Form 8857 - Request for Innocent Spouse Relief, Form 8857(SP)

Reference Number:

202303-1545-004

Omb Control Number:

1545-1596

Agency:

TREAS/IRS

Received:

2023-03-31

Concluded:

2023-10-26

Action:

Approved with change

Status:

Active

Request Type:

Extension without change of a currently approved collection
Form 8857 - Request for Innocent Spouse Relief, Form 8857(SP)

Key Information

Abstract

Section 6103(e) of the Internal revenue code allows taxpayers to request, and IRS to grant, "innocent spouse" relief when: taxpayer filed a joint return with tax substantially understated; taxpayer establishes no knowledge of or benefit from, the understatement; and it would be inequitable to hold the taxpayer liable. GAO Report GAO/GGD-97-34 recommended that IRS develop a form to make relief easier for the public to request.

Federal Register Notices

60-Day FRN
View Notice
30-Day FRN
View Notice

Authorizing Statutes

26 USC 6015
View Law
26 USC 66 (c)
View Law
26 USC 6103
View Law
26 USC 6103 (e)
View Law
26 USC 6013
View Law

Presidential Action:

-
Subscribe