Form 1028--Application for Recognition of Exemption Under Section 521 of the Internal Revenue Code

ICR 201805-1545-004 · OMB 1545-0058 · Historical Active

Forms and Documents

Document	Type	Status	Availability
Form 1028 Form 1028--Application for Recognition of Exemption Under Section 521 of the Internal Revenue Code	Form	Modified	Available
2018-09-04_SS_1545-0058rMB.doc	Supporting Statement A	Uploaded 2018-09-05	Available

IC Document Collections

IC ID	Collection	Type	Status	Form
16827	Form 1028--Application for Recognition of Exemption Under Section 521 of the Internal Revenue Code	Form	Modified

ICR Details

OMB Control No: 1545-0058	ICR Reference No: 201805-1545-004
Status: Historical Active	Previous ICR Reference No: 201411-1545-004
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Form 1028--Application for Recognition of Exemption Under Section 521 of the Internal Revenue Code
Type of Information Collection: Extension without change of a currently approved collection	Common Form ICR: No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 02/14/2019
Retrieve Notice of Action (NOA)	Date Received in OIRA: 10/29/2018
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	02/28/2022	36 Months From Approved	02/28/2019
Responses	50	0	50
Time Burden (Hours)	3,594	0	3,594
Cost Burden (Dollars)	0	0	0

Abstract: Farmers' cooperatives must file Form 1028 to apply for exemption from Federal income tax as being organizations described in IRC section 521. The information on Form 1028 provides the basis for determining whether the applicants are exempt.

Authorizing Statute(s): US Code: 26 USC 521 Name of Law: Exemption of farmers' cooperatives from tax

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:
	83 FR 12074	03/19/2018
30-day Notice:	Federal Register Citation:	Citation Date:
	83 FR 54415	10/29/2018
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
Form 1028--Application for Recognition of Exemption Under Section 521 of the Internal Revenue Code	1028	Application for Recognition of Exemption Under Section 521 of the Internal Revenue Code

ICR Summary of Burden

	Total Approved	Previously Approved
Annual Number of Responses	50	50
Annual Time Burden (Hours)	3,594	3,594
Annual Cost Burden (Dollars)	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:

Annual Cost to Federal Government: $21,053

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

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination. No

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination. 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: Vikki Vrooman 202 317-5884

Common Form ICR: No