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 1349 results

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Reference Number
Title
Agency
Received
Concluded
Action
Status
Request Type
Presidential Action
OMB Control Number
202512-1615-004 H-1B Registration Tool DHS/USCIS 2025-12-29 None None Received in OIRA
Revision of a currently approved collection
H-1B Registration Tool

Key Information

Previous ICR

202412-1615-004

Federal Register Notices

60-Day FRN

Authorizing Statutes

8 USC 1101(a)(15)

Abstract

USCIS will use the data collected through the H-1B Registration Tool to select a sufficient number of registrations projected as needed to meet the applicable H-1B cap allocations and to notify registrants whether their registration was selected to submit a USCIS Form I-129, Petition for Nonimmigrant Worker for H-1B classification.

- 1615-0144
202511-0720-001 Provider Beliefs Regarding the Deadlift and their Effect on Patient Management DOD/DODOASHA 2025-12-29 None None Received in OIRA
New collection (Request for a new OMB Control Number)
Provider Beliefs Regarding the Deadlift and their Effect on Patient Management

Key Information

Federal Register Notices

60-Day FRN
30-Day FRN

Abstract

The Army Combat Fitness Test (ACFT) is the assessment for the physical domain of the Army's Holistic Health and Fitness System. It was adopted as the fitness test of record in 2020 and includes six events with one of the six being maximum deadlift (MDL) event. Currently, there is a lack of evidence discussing provider beliefs regarding the deadlift. This is important as Soldiers may present to a medical provider following a deadlift injury seeking medical advice and treatment. The purpose of the study is to describe provider beliefs regarding the deadlift and examine their relationship to treatment behaviors for patients presenting with a deadlift injury.

-
202508-0704-002 Application for Correction of Military Records Under the Provisions of Title 10, U.S. Code, Section 1552 DOD/DODDEP 2025-12-29 None None Received in OIRA
Revision of a currently approved collection
Application for Correction of Military Records Under the Provisions of Title 10, U.S. Code, Section 1552

Key Information

Previous ICR

202205-0704-012

Federal Register Notices

60-Day FRN
30-Day FRN

Authorizing Statutes

10 USC 1552

Abstract

Under Title 10 U.S. Code section 1552 allows current and fomer Service members to apply to their respective Board for the Correction of Military Records (BCMR) to correct errors of injustices in their military records. The BCMRs of the Service are the highest administrative board and appellate review authorities for resolving military personnel disputes. The DD Form 149 "Application for Correction of Military Record Under the Provisions of Title 10, U.S. Code, Section 1552," will be submitted by current or former Service members to request errors or injustices in their military records be corrected.

- 0704-0003
202511-0945-002 Confidentiality of Substance Use Disorder Patient Records HHS/OCR 2025-12-29 None None Received in OIRA
No material or nonsubstantive change to a currently approved collection
Confidentiality of Substance Use Disorder Patient Records

Key Information

Previous ICR

202401-0945-001

Federal Register Notices

60-Day FRN

Authorizing Statutes

42 USC 290dd-2

Abstract

The Confidentiality of Substance Use Disorder Patient Records regulations (42 CFR part 2) implement section 543 of the Public Health Service Act, 42 United States Code (U.S.C.) § 290dd-2, as amended by section 131 of the Alcohol, Drug Abuse and Mental Health Administration Reorganization Act (ADAMHA Reorganization Act), Pub. L., 102-321 (July 10, 1992) and section 3221 of the Coronavirus Aid, Relief, and Economic Security Act (CARES Act), Public Law 116-136 (March 27, 2020). The regulations serve to protect the confidentiality of patient records created by federally funded programs for the treatment of substance use disorder. The Department of Health and Human Services has published regulatory changes to implement the CARES Act.

- 0945-0010
202510-1545-001 Voluntary Customer Surveys to Implement E.O. 12862 Coordinated by the Corporate Planning and Performance Division on Behalf of All IRS Operations Functions TREAS/IRS 2025-12-29 None None Received in OIRA
Revision of a currently approved collection
Voluntary Customer Surveys to Implement E.O. 12862 Coordinated by the Corporate Planning and Performance Division on Behalf of All IRS Operations Functions

Key Information

Previous ICR

202208-1545-009

Federal Register Notices

60-Day FRN
30-Day FRN

Authorizing Statutes

Pub.L. 105 - 206 multiple

Abstract

This is a generic clearance for an undefined number of customer satisfaction and opinion surveys and focus group interviews to be conducted over the next three years. Surveys and focus groups conducted under the generic clearance are used by the Internal Revenue Service to determine levels of customer satisfaction as well as determining issues that contribute to customer burden. This information will be used to make quality improvements to products and services.

- 1545-1432
202512-0704-005 Confirmation of Request for Reasonable Accommodation DOD/DODDEP 2025-12-29 None None Received in OIRA
Extension without change of a currently approved collection
Confirmation of Request for Reasonable Accommodation

Key Information

Previous ICR

202210-0704-002

Federal Register Notices

60-Day FRN
30-Day FRN

Authorizing Statutes

29 USC 791

Abstract

The information collection requirement is necessary to obtain and record requests for reasonable accommodation, with the intent to measure and ensure Agency compliance with 29 U.S.C. § 791, Employment of Individuals with Disabilities; E.O. 13164, Requiring Federal Agencies to Establish Procedures to Facilitate the Provision of Reasonable Accommodation; EEO MD-715, EEO Reporting Requirements for Federal Agencies.

- 0704-0498
202504-1625-002 Facilities Transferring Oil or Hazardous Materials in Bulk -- Letter of Intent and Operations Manual DHS/USCG 2025-12-29 None None Received in OIRA
Reinstatement without change of a previously approved collection
Facilities Transferring Oil or Hazardous Materials in Bulk -- Letter of Intent and Operations Manual

Key Information

Previous ICR

202108-1625-005

Federal Register Notices

60-Day FRN
30-Day FRN

Authorizing Statutes

33 USC 1321

Abstract

A Letter of Intent is a notice to the CG Captain of the Port that an operator intends to operate a facility that will transfer bulk oil or hazardous materials to or from vessels. An Operations Manual (OM) is also required. The OM establishes procedures for a facility to follow when conducting transfers and in the event of a spill. The authority for the requirements is 33 U.S.C. 1321.

- 1625-0093
202509-1513-013 Power of Attorney TREAS/TTB 2025-12-23 None None Received in OIRA
Extension without change of a currently approved collection
Power of Attorney

Key Information

Previous ICR

202505-1513-002

Federal Register Notices

60-Day FRN
30-Day FRN

Authorizing Statutes

27 USC 204(c)
26 USC 6061

Abstract

The Internal Revenue Code (IRC) at 26 U.S.C. 6061 provides that any return, statement, or other document submitted under the IRC’s provisions must be signed in accordance with the forms or regulations prescribed by the Secretary of the Treasury (the Secretary). Also, the Federal Alcohol Administration Act (FAA Act) at 27 U.S.C. 204(c) authorizes the Secretary to prescribe the manner and form of applications for basic permits issued under the Act. Under those authorities, the Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations require individuals signing documents and forms filed with TTB on behalf of an applicant or principal to have specific authority to do so. As such, applicants and principals use form TTB F 5000.8, Power of Attorney, to delegate such authority to a designated individual and to report that delegation to TTB. Many documents and forms submitted to TTB are legally binding and have penalties for omissions or falsification, and TTB uses the collected information to determine who legally represents an applicant or permittee doing business with the agency.

- 1513-0014
202508-1845-009 Foreign Schools Eligibility Criteria Apply to Participate in Title IV HEA Programs ED/FSA 2025-12-23 None None Received in OIRA
Extension without change of a currently approved collection
Foreign Schools Eligibility Criteria Apply to Participate in Title IV HEA Programs

Key Information

Previous ICR

202205-1845-003

Federal Register Notices

60-Day FRN
30-Day FRN

Authorizing Statutes

20 USC 1002,1082, 1088,1092

Abstract

This request is for an extension of the information collection of the requirements in the policies and procedures related to the eligibility of foreign schools to apply to participate in Title IV, HEA programs that were added by the Higher Education Opportunity Act of 2008 (HEOA). The information in 34 CFR Sections 600.54, 600.55, 600.56, and 600.57 is used by the Department during the initial review for eligibility certification, recertification and annual evaluations. These regulations help to ensure that all foreign institutions participating in the Title IV, HEA programs are meeting the minimum participation standards.

- 1845-0105
202508-1545-001 Returns Required on Magnetic Media TREAS/IRS 2025-12-23 None None Received in OIRA
Extension without change of a currently approved collection
Returns Required on Magnetic Media

Key Information

Previous ICR

202112-1545-006

Federal Register Notices

60-Day FRN
30-Day FRN

Authorizing Statutes

26 USC 6011

Abstract

Section 6011(e) of the Internal Revenue Code directs the IRS to prescribe regulations providing standards for determining which returns must be filed on magnetic media or in other machine-readable form. Treasury Regulations section 301.6011-2 requires certain information returns to be filed electronically. Section 301.6011-2(c)(6)(i) allows the IRS to grant a waiver of this requirement. Filers who seek relief from this requirement can use Form 8508 to request a waiver for a specific time. The IRS will review the information contained on Form 8508 to decide as to approval.

- 1545-0957
202509-1513-008 Alternate Methods or Procedures and Emergency Variations from Requirements for Alcohol Exports (TTB REC 5170/7) TREAS/TTB 2025-12-23 None None Received in OIRA
Extension without change of a currently approved collection
Alternate Methods or Procedures and Emergency Variations from Requirements for Alcohol Exports (TTB REC 5170/7)

Key Information

Previous ICR

202207-1513-002

Federal Register Notices

60-Day FRN
30-Day FRN

Authorizing Statutes

26 USC 7805

Abstract

The Internal Revenue Code (IRC) at 26 U.S.C. 7805 authorizes the Secretary of the Treasury to issue all needful regulations to implement the IRC. Under that authority, the Alcohol and Tobacco Tax and Trade (TTB) regulations in 27 CFR part 28 allow alcohol exporters to apply for TTB approval of proposed alternate methods or procedures to, or emergency variances from, the requirements of that part, other than the giving of a bond or the payment of tax. Such applications provide alcohol exporters with operational flexibility and allow them to meet emergency circumstances. TTB review of such applications is necessary to determine that the proposed alternative or variance would not jeopardize the revenue, be contrary to any provisions of law, or unduly hinder the effective administration of the relevant TTB regulations.

- 1513-0082
202509-1513-012 Certificate of Tax Determination - Wine TREAS/TTB 2025-12-23 None None Received in OIRA
Extension without change of a currently approved collection
Certificate of Tax Determination - Wine

Key Information

Previous ICR

202207-1513-006

Federal Register Notices

60-Day FRN
30-Day FRN

Authorizing Statutes

26 USC 5062

Abstract

The Internal Revenue Code (IRC) at 26 U.S.C. 5062 authorizes drawback (refund) of the Federal excise tax paid on distilled spirits and wines subsequently exported from the United States, under regulations requiring evidence of the product’s tax payment or determination and exportation. Under that authority, the Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations in 27 CFR part 28 require drawback claims filed by wine exporters to be accompanied by the producer’s or bottler’s certification, filed on form TTB F 5120.20, that the listed wines were produced in the United States and taxpaid or determined upon withdrawal. The collected information is necessary to ensure that the tax provisions of the IRC are appropriately applied, as it allows TTB to prevent the payment of unverified drawback claims.

- 1513-0029
202507-1545-007 Aid of Construction Under Section 118(c) TREAS/IRS 2025-12-23 None None Received in OIRA
Extension without change of a currently approved collection
Aid of Construction Under Section 118(c)

Key Information

Previous ICR

202208-1545-001

Federal Register Notices

60-Day FRN
30-Day FRN

Authorizing Statutes

26 USC 118(c)

Abstract

TD 8936 contains final regulations concerning an exclusion from gross income for a contribution in aid of construction under section 118(c) that is treated as a contribution to capital under section 118(a). The final regulations affect a regulated public utility that provides water or sewerage services because a qualifying contribution in aid of construction is treated as a contribution to the capital of the utility and excluded from gross income. The final regulations provide guidance on the definition of a contribution in aid of construction, the adjusted basis of any property acquired with a contribution in aid of construction, the information relating to a contribution in aid of construction required to be furnished by the utility, and the time and manner for providing that information to the IRS.

- 1545-1639
202509-1513-009 Wholesale Alcohol Dealer Recordkeeping Requirement Variance Requests and Approvals (TTB REC 5170/6) TREAS/TTB 2025-12-23 None None Received in OIRA
Extension without change of a currently approved collection
Wholesale Alcohol Dealer Recordkeeping Requirement Variance Requests and Approvals (TTB REC 5170/6)

Key Information

Previous ICR

202207-1513-003

Federal Register Notices

60-Day FRN
30-Day FRN

Authorizing Statutes

26 USC 5121 & 5555

Abstract

As mandated by the Internal Revenue Code (IRC) at 26 U.S.C. 5121, the Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations in 27 CFR part 31 require wholesale alcohol dealers to keep, at their place of business, daily records of their receipt and disposition of distilled spirits, as well as a record book of all wine and beer received. Specific to this information collection, and as authorized by the IRC at 26 U.S.C. 5555, the TTB regulations in part 31 also allow wholesale alcohol dealers to submit letterhead applications to TTB requesting approval of variations in the type and format of such records, and for variations in the retention place of those records. TTB review of such applications is necessary to determine that such variances would not jeopardize the revenue, be contrary to any provisions of law, or unduly hinder the effective administration of the relevant TTB regulations.

- 1513-0067
202509-1513-010 Letterhead Applications and Notices Relating to Tax-Free Alcohol (TTB REC 5150/04) TREAS/TTB 2025-12-23 None None Received in OIRA
Extension without change of a currently approved collection
Letterhead Applications and Notices Relating to Tax-Free Alcohol (TTB REC 5150/04)

Key Information

Previous ICR

202207-1513-004

Federal Register Notices

60-Day FRN
30-Day FRN

Authorizing Statutes

26 USC 5214, 5271 - 5275

Abstract

While the Internal Revenue Code (IRC) at 26 U.S.C. 5001 generally imposes a Federal excise tax on all distilled spirits produced in or imported into the United States, 26 U.S.C. 5214 provides for the tax-free withdrawal of distilled spirits from distilled spirits plants (DSPs) for nonbeverage purposes, including for use by educational institutions, laboratories, and medical facilities, and by State, local, and tribal governments. At 26 U.S.C. 5271–5275, the IRC also sets permit, bond, formula submission, recordkeeping, and reporting requirements for the use of tax-free distilled spirits, all of which is subject to regulations prescribed by the Secretary. Under those authorities, the Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations in 27 CFR part 22 require users of tax-free alcohol to submit certain letterhead applications and notices, which serve as qualifying documents for specific regulated activities or as amendments to previously filed documents. The collected information is necessary to ensure that the provisions of the IRC related to tax-free distilled spirits are appropriately applied.

- 1513-0060
202505-0910-005 Postmarket Surveillance of Medical Devices HHS/FDA 2025-12-23 None None Received in OIRA
Extension without change of a currently approved collection
Postmarket Surveillance of Medical Devices

Key Information

Previous ICR

202203-0910-007

Federal Register Notices

60-Day FRN
30-Day FRN

Authorizing Statutes

21 USC 360l

Abstract

This information collection implements section 522 of the Federal Food, Drug, and Cosmetic Act, which governs the postmarket surveillance of medical devices. Respondents to the information collection are medical device manufacturers who must conduct surveillance in accordance with statutory orders issued by FDA in support of the clearance or approval of certain devices. The information collection is intended to ensure the continued safety of medical devices.

- 0910-0449
202505-1076-004 Grazing Permits, 25 CFR 166 DOI/BIA 2025-12-23 None None Received in OIRA
Extension without change of a currently approved collection
Grazing Permits, 25 CFR 166

Key Information

Previous ICR

202301-1076-002

Federal Register Notices

60-Day FRN
30-Day FRN

Authorizing Statutes

25 USC 3701, et seq.

Abstract

This information collection allows BIA to obtain the information necessary to determine whether an applicant is eligible to acquire, modify, or assign a grazing permit on trust or restricted lands and to allow a successful applicant to meet bonding requirements, related to grazing on Tribal land, individually-owned Indian land, or government land.

- 1076-0157
202512-0584-002 Supplemental Nutrition Assistance Program: Student Eligibility, Convicted Felons, Lottery and Gambling, and State Verification Provisions of the Agricultural Act of 2014 USDA/FNS 2025-12-23 None None Received in OIRA
Revision of a currently approved collection
Supplemental Nutrition Assistance Program: Student Eligibility, Convicted Felons, Lottery and Gambling, and State Verification Provisions of the Agricultural Act of 2014

Key Information

Previous ICR

202209-0584-002

Federal Register Notices

60-Day FRN
30-Day FRN

Authorizing Statutes

Pub.L. 113 - 79 4009

Abstract

This is a revision of Lottery and Gambling Winners in the Supplemental Nutrition Assistance Program, which would require states to States to make ineligible SNAP participants with substantial lottery or gambling winnings and establish cooperative agreements with gaming entities within their states to identify SNAP participants with substantial winnings.

- 0584-0621
202509-1513-011 Distilled Spirits Plant Denaturation Records (TTB REC 5110/04), and Monthly Report of Processing (Denaturing) Operations TREAS/TTB 2025-12-23 None None Received in OIRA
Extension without change of a currently approved collection
Distilled Spirits Plant Denaturation Records (TTB REC 5110/04), and Monthly Report of Processing (Denaturing) Operations

Key Information

Previous ICR

202207-1513-005

Federal Register Notices

60-Day FRN
30-Day FRN

Authorizing Statutes

26 USC 5207, 5214

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, and, at 26 U.S.C. 5214, it authorizes the withdrawal of denatured distilled spirits from a DSP free of tax for certain specified uses, all subject regulations prescribed by the Secretary of the Treasury. Under those IRC authorities, the Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations in 27 CFR part 19 require DSP proprietors to keep certain records regarding their production, loss, receipt, transfer, and withdrawal of denatured spirits. Using the required records, those regulations also require DSP proprietors to report a summary of their daily denaturing (processing) activities to TTB on a monthly basis using form TTB F 5110.43. Because denatured spirits may be removed from a DSP free of tax, a full accounting of a DSP’s denaturation operations is necessary to protect the revenue. The required records and reports allow TTB to detect and prevent diversion of denatured spirits to taxable uses, ensure compliance with Federal law and regulations, and compile industry statistics.

- 1513-0049
202511-3064-003 Covered Financial Company Asset Purchaser Eligibility Certification FDIC 2025-12-23 None None Received in OIRA
Revision of a currently approved collection
Covered Financial Company Asset Purchaser Eligibility Certification

Key Information

Previous ICR

202311-3064-003

Federal Register Notices

60-Day FRN
30-Day FRN

Authorizing Statutes

12 USC 5390(r)

Abstract

The Covered Financial Company Asset Purchaser Eligibility implements the statutory requirement that assets held by the FDIC in the course of liquidating any covered financial company not be sold to persons who contributed in specified ways to the demise of a covered financial company. The Purchaser Eligibility Certification is required in connection with the sale of assets by the FDIC, as receiver for a Covered Financial Company (CFC), or the sale of assets by a Bridge Financial Company (BFC) which requires the approval of the FDIC, as receiver for the predecessor CFC and as the sole shareholder of the BFC.

- 3064-0194
202511-1513-006 Distilled Spirits Plants - Excise Taxes (TTB REC 5110/06) TREAS/TTB 2025-12-23 None None Received in OIRA
Extension without change of a currently approved collection
Distilled Spirits Plants - Excise Taxes (TTB REC 5110/06)

Key Information

Previous ICR

202209-1513-014

Federal Register Notices

60-Day FRN
30-Day FRN

Authorizing Statutes

26 USC 5001, 5006, 5010, & 5061

Abstract

Under chapter 51 of the Internal Revenue Code (IRC), distilled spirits produced or imported into the United States are subject to Federal excise tax, which is determined at the time the spirits are withdrawn from bond and which is paid by return, subject to regulations prescribed by the Secretary of the Treasury. In addition, a credit may be taken against that tax for the portion of a distilled spirits product’s alcohol content derived from wine or flavors. The Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations in 27 CFR parts 19 and 26 require distilled spirits excise taxpayers to keep certain records in support of the information provided on their excise tax returns, including information on the distilled spirits removed from their premises and the products’ applicable tax rates, as well as records related to nontaxable removals, shortages, and losses. The required records are necessary to protect the revenue as TTB uses the data collected to ensure the appropriate amount of tax is paid, to verify claims for refunds or remission of tax, and to account for the transfer of certain distilled spirits excise taxes to the governments of Puerto Rico and the U.S. Virgin Islands.

- 1513-0045
202511-1513-005 Retail Liquor Dealers Records of Receipts of Alcoholic Beverages and Commercial Invoices (TTB REC 5170/03) TREAS/TTB 2025-12-23 None None Received in OIRA
Extension without change of a currently approved collection
Retail Liquor Dealers Records of Receipts of Alcoholic Beverages and Commercial Invoices (TTB REC 5170/03)

Key Information

Previous ICR

202209-1513-011

Federal Register Notices

60-Day FRN
30-Day FRN

Authorizing Statutes

27 USC 5122 & 5123

Abstract

Under the authority of the Internal Revenue Code (IRC) at 26 U.S.C. 5122, the TTB regulations in 27 CFR part 31 require retail alcohol beverage dealers to keep records showing the quantities of all distilled spirits, wines, and beer received, including information on from whom and when the products were received. Those regulations also require such dealers to keep records of all alcohol beverage sales of 20 or more wine gallons made to the same person at the same time. At the retail dealer’s discretion, those records may consist of commercial invoices or a book containing the required information, which the dealer must maintain at their place of business or at an alternate location under the dealer’s control approved by TTB. In addition, under the authority of the IRC at 26 U.S.C. 5123, the part 31 regulations also require retail dealers to maintain the required records for at least 3 years, during which period they must be made available for TTB inspection during business hours. TTB uses the required information to ensure that the relevant provisions of the IRC are appropriately applied.

- 1513-0066
202510-1625-014 Requirements for Vessels that Perform Certain Aquaculture Support Operations DHS/USCG 2025-12-23 None None Received in OIRA
Extension without change of a currently approved collection
Requirements for Vessels that Perform Certain Aquaculture Support Operations

Key Information

Previous ICR

202210-1625-009

Federal Register Notices

60-Day FRN
30-Day FRN

Authorizing Statutes

46 USC 12102(d)(1)

Abstract

This information is required to ensure that a vessel engaged in certain aquaculture operations has applied for and received a waiver. A vessel owner or operator must notify Coast Guard and provide a copy of the waiver. The statutory authority is 46 U.S.C. 12102. This authority is delegated by the Secretary to the Coast Guard via the Department of Homeland Security Delegation No. 0170.1, Revision No. 01.2. (II)(92)(h).

- 1625-0126
202509-1513-015 Formula and Process for Wine TREAS/TTB 2025-12-23 None None Received in OIRA
Extension without change of a currently approved collection
Formula and Process for Wine

Key Information

Previous ICR

202207-1513-009

Federal Register Notices

60-Day FRN
30-Day FRN

Authorizing Statutes

26 USC 5361, 5362(d)
26 USC 5386, 5387, 5388(b)

Abstract

The Internal Revenue Code (IRC), at 26 U.S.C. 5361, 5362, and 5386–5388, requires persons who intend to produce special natural wine, agricultural wine, other than standard wine, or nonbeverage wine to obtain approval of the formulas and processes by which such products will be made. Under those IRC authorities, the Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations in 27 CFR parts 24 and 26 require producers to obtain prior approval of the formulas and processes by which such wine products will be made. Producers may file such approval requests using TTB F 5120.29, Formula and Process for Wine. TTB uses the collected information to ensure that the relevant tax provisions of the IRC are appropriately applied and to protect the public from misidentified, mislabeled, or unsafe wines and wine products.

- 1513-0010
202509-1513-014 User's Report of Denatured Spirits TREAS/TTB 2025-12-23 None None Received in OIRA
Extension without change of a currently approved collection
User's Report of Denatured Spirits

Key Information

Previous ICR

202207-1513-008

Federal Register Notices

60-Day FRN
30-Day FRN

Authorizing Statutes

26 USC 5275

Abstract

While the Internal Revenue Code (IRC) at 26 U.S.C. 5214 allows for the tax-free withdrawal of denatured distilled spirits from a distilled spirits plant (DSP), 26 U.S.C. 5275 requires persons that procure, deal in, or use specially denatured (SDS), or that recover specially denatured or completely denatured distilled spirits, to maintain records and file reports as required by regulation. The Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations in 27 CFR part 20 require persons who use or recover SDS or articles, or who use recovered completely denatured spirits or articles, to file a report using form TTB F 5150.18 once annually or when discontinuing business to account for their use of such denatured spirits in specific approved formulas. The collected information accounts for the use of untaxed distilled spirits and is necessary to ensure that the tax provisions of the IRC are appropriately applied.

- 1513-0012
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