Federal Firearms and Ammunition Quarterly Excise Tax Return

OMB Control No: 1513-0094	ICR Reference No: 201412-1513-007
Status: Historical Active	Previous ICR Reference No: 201109-1513-007
Agency/Subagency: TREAS/TTB	Agency Tracking No: PRA-49-0094
Title: Federal Firearms and Ammunition Quarterly Excise Tax Return
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: 10/06/2015
Retrieve Notice of Action (NOA)	Date Received in OIRA: 12/31/2014
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	10/31/2018	36 Months From Approved	10/31/2015
Responses	2,600	0	4,825
Time Burden (Hours)	18,200	0	33,775
Cost Burden (Dollars)	0	0	0

---

Abstract: The Internal Revenue Code (IRC) at 26 U.S.C. 4181 imposes a Federal excise tax on the sale of pistols, revolvers, other firearms, and shells and cartridges sold by firearms manufacturers, producers, and importers. The IRC at 26 U.S.C. 6001 and 6011 provides for the filing of a return for excise tax. TTB uses the information collected on this return, TTB F 5300.26, to determine how much excise tax is owed, and to verify that the taxpayer has correctly determined and paid the tax liability.

---

Authorizing Statute(s): US Code: 26 USC 4181 Name of Law: null    US Code: 26 USC 6001 Name of Law: null    US Code: 26 USC 6011 Name of Law: null

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:
	79 FR 61940	10/15/2014
30-day Notice:	Federal Register Citation:	Citation Date:
	79 FR 78139	12/29/2014
Did the Agency receive public comments on this ICR? No

---

Number of Information Collection (IC) in this ICR: 2

IC Title Form No. Form Name Federal Firearms and Ammunition Quarterly Excise Tax Return TTB F 5300.26 Federal Firearms and Ammunition Quarterly Excise Tax Return Federal Firearms and Ammunition Quarterly Excise Tax Return TTB F 5300.26 Federal Firearms and Ammunition Quarterly Excise Tax Return

---

ICR Summary of Burden

	Total Approved	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	2,600	4,825	0	0	-2,225	0
Annual Time Burden (Hours)	18,200	33,775	0	0	-15,575	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

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

Burden Increase Due to:

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

Burden Reduction Due to:

Short Statement: Due to the exemption from Federal excise tax for persons who produce or import less than 50 firearms in a given calendar year, codified at 26 U.S.C. 4182(c), the number of respondents filing returns on TTB F 5300.26 has declined in recent years, especially for individual or household respondents. The reduction of 15,575 burden hours is due to an adjustment in agency estimates.

---

Annual Cost to Federal Government: $571,650

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]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? Uncollected

Agency Contact: Kara Fontaine 202 453-2103 [email protected]

---

Common Form ICR:  No

---

On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).
The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:
		(a) It is necessary for the proper performance of agency functions;
		(b) It avoids unnecessary duplication;
		(c) It reduces burden on small entities;
		(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;
		(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;
		(f) It indicates the retention periods for recordkeeping requirements;
		(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:
			(i) Why the information is being collected;
			(ii) Use of information;
			(iii) Burden estimate;
			(iv) Nature of response (voluntary, required for a benefit, or mandatory);
			(v) Nature and extent of confidentiality; and
			(vi) Need to display currently valid OMB control number;
		(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.
		(i) It uses effective and efficient statistical survey methodology (if applicable); and
		(j) It makes appropriate use of information technology.
If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.
Certification Date: 12/31/2014

---