OMB approves the collection for a year. While the supporting statement acknowledges that
personally identifiable information is being collected, and a SORN has been issued, the
instructions to the information collection do not include a Privacy Act statement, IRS must
address this inconsistency prior to seeking renewal
Inventory as of this Action
Requested
Previously Approved
12/31/2018
36 Months From Approved
12/31/2017
477
0
46
8,720
0
1,045
0
0
0
Filers claiming the general business credit for electricity produced from certain renewable resources under Internal Revenue Code sections 38 and 45 must file Form 8835.
US Code:
26 USC 38
Name of Law: General business credit
PL:
Pub.L. 110 - 10 Div B, 2
Name of Law: null
US Code:
26 USC 45
Name of Law: Electricity produced from certain renewable resources, etc.
PL: Pub.L. 102 - 486 Section 1914 Name of Law: Energy Policy Act of 1992
Burden was reduced by 203 burden hours due to agency discretion by streamlining Form 8835 to reduce the time needed to complete Form 8835.
Burden was increased by 7,878 due to a change in agency estimate by an increase in the number of filers of Form 8835.
Total annual burden hours increased by 7,675 hours.
New numbers of filers of form 8835 were provided by Resrch, Appl'd Analytics &Stats, Knowledge Devel & Application, Taxpayer
Behavior based on 2016 filing of form1041 with attached form 8835.
$550
No
Yes
Yes
No
No
No
Uncollected
Sharon Dewsbury 202 622-3838
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:
(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;
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.