Notices Relating to Payment of Firearms and Ammunition Excise Tax by Electronic Fund Transfer

ICR 202511-1513-002 · OMB 1513-0097 · Active

Forms and Documents

Document	Type	Status	Availability
OMB No. 1513-0097 Supporting Statement (12-2025).docx	Supporting Statement A	Uploaded 2025-11-25	Repair queued
OMB No. 1513-0097 Supporting Statement (12-2025).docx	Supporting Statement A	Uploaded 2025-11-25	Repair queued

IC Document Collections

IC ID	Collection	Type	Status	Form
16127	Notices Relating to Payment of Firearms and Ammunition Excise Tax by Electronic Fund Transfer		Modified

ICR Details

OMB Control No: 1513-0097	ICR Reference No: 202511-1513-002
Status: Active	Previous ICR Reference No: 202209-1513-003
Agency/Subagency: TREAS/TTB	Agency Tracking No: ICN 95 - 15/15
Title: Notices Relating to Payment of Firearms and Ammunition Excise Tax by Electronic Fund Transfer
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: 02/05/2026
Retrieve Notice of Action (NOA)	Date Received in OIRA: 12/23/2025
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	02/28/2029	36 Months From Approved	02/28/2026
Responses	10	0	10
Time Burden (Hours)	1	0	1
Cost Burden (Dollars)	20	0	20

Abstract: Under the Internal Revenue Code at 26 U.S.C. 6302, TTB collects the firearms and ammunition excise tax imposed by 26 U.S.C. 4181 on the basis of a return that taxpayers file on a quarterly basis. Section 6302 also authorizes the Secretary to issue regulations concerning the payment of taxes by electronic funds transfer (EFT). Under the TTB regulations in 27 CFR part 53, taxpayers who elect to begin or discontinue payment of firearms and ammunition excise taxes by EFT must furnish a written notice to TTB regarding such actions. TTB uses those notifications to anticipate and monitor firearms and ammunition excise tax payments to ensure compliance with the relevant provisions of the IRC.

Authorizing Statute(s): US Code: 26 USC 6302 Name of Law: Internal Revenue Code

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:
	90 FR 39035	08/13/2025
30-day Notice:	Federal Register Citation:	Citation Date:
	90 FR 60240	12/23/2025
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
Notices Relating to Payment of Firearms and Ammunition Excise Tax by Electronic Fund Transfer

ICR Summary of Burden

	Total Approved	Previously Approved
Annual Number of Responses	10	10
Annual Time Burden (Hours)	1	1
Annual Cost Burden (Dollars)	20	20

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: $282

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? No

Agency Contact: Tammy McNeely 202 453-2092 [email protected]

Common Form ICR: No