Low-Income Housing Credit Agencies Report of Noncompliance or Building Disposition

ICR 200805-1545-009 · OMB 1545-1204 · Historical Active

⚠️ Notice: This information collection may be outdated. More recent filings for OMB 1545-1204 can be found here:

Forms and Documents

Document	Type	Status	Availability
Form 8823 Low-Income Housing Credit Agencies Report of Noncompliance or Building Disposition	Form and Instruction	Modified	Repair queued
F8823_brdn_busi.PDF	Supplementary Document	Uploaded 2008-05-20	Available
F8823_Sup Stmnt.doc	Supporting Statement A	Uploaded 2008-05-20	Available

IC Document Collections

IC ID	Collection	Type	Status	Form
40063	Low-Income Housing Credit Agencies Report of Noncompliance or Building Disposition	Form and Instruction	Modified

ICR Details

OMB Control No: 1545-1204	ICR Reference No: 200805-1545-009
Status: Historical Active	Previous ICR Reference No: 200508-1545-038
Agency/Subagency: TREAS/IRS	Agency Tracking No: CB-1204-009
Title: Low-Income Housing Credit Agencies Report of Noncompliance or Building Disposition
Type of Information Collection: Revision of a currently approved collection	Common Form ICR: No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 11/25/2008
Retrieve Notice of Action (NOA)	Date Received in OIRA: 08/29/2008
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	11/30/2011	36 Months From Approved	11/30/2008
Responses	20,000	0	20,000
Time Burden (Hours)	372,200	0	289,600
Cost Burden (Dollars)	0	0	0

Abstract: Form 8823 is used by housing agencies to report noncompliance with the low-income housing provisions of Code section 42.

Authorizing Statute(s): US Code: 26 USC 42 Name of Law: Low-income housing credit
US Code: 26 USC 6103 Name of Law: Confidentiality and disclosure of returns and return information

Citations for New Statutory Requirements: None

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

Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	73 FR 15838	03/25/2008
30-day Notice:	Federal Register Citation:	Citation Date:
	73 FR 50667	08/27/2008
Did the Agency receive public comments on this ICR? No

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

IC Title	Form No.	Form Name
Low-Income Housing Credit Agencies Report of Noncompliance or Building Disposition	8823	Low-Income Housing Credit Agencies Report of Noncompliance or Building Disposition

ICR Summary of Burden

	Total Approved	Previously Approved	Change Due to Agency Discretion
Annual Number of Responses	20,000	20,000	0
Annual Time Burden (Hours)	372,200	289,600	82,600
Annual Cost Burden (Dollars)	0	0	0

Burden increases because of Program Change due to Agency Discretion: Yes

Burden Increase Due to: Miscellaneous Actions

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

Burden Reduction Due to:

Short Statement: Due to an increase of 17 line items we are requesting a program change increase of 82,600 hours.

Annual Cost to Federal Government: $600

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

Is the Supporting Statement intended to be a Privacy Impact Assessment required by the E-Government Act of 2002? No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? Uncollected

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? Uncollected

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? Uncollected

Is this ICR related to the Pandemic Response? Uncollected

Agency Contact: D. Buchanan 202 622-3085

Common Form ICR: No