U.S. Partnership Declaration for an IRS e-file Return

Forms and Documents

Document Name	Status
Form 8453-PE U.S. Partnership Declaration for an IRS e-file Return Form and Instruction	New
Supporting Statement.doc Supporting Statement A	2006-07-26

IC Document Collections

IC ID	Document Title	Status
44345	U.S. Partnership Declaration for an IRS e-file Return Form and Instruction	New

ICR Details

OMB Control No: 1545-2034	ICR Reference No: 200607-1545-045
Status: Historical Active	Previous ICR Reference No:
Agency/Subagency: TREAS/IRS	Agency Tracking No: JD-XXXX-045
Title: U.S. Partnership Declaration for an IRS e-file Return
Type of Information Collection: New collection (Request for a new OMB Control Number)	Common Form ICR:  No
Type of Review Request: Emergency	Approval Requested By: 08/11/2006
OIRA Conclusion Action: Approved without change	Conclusion Date: 10/06/2006
	Date Received in OIRA: 08/10/2006
Terms of Clearance: In its next submission of this information collection, the agency is instructed to provide an explanation of the Line of Business and Subfunction selected under the Federal Enterprise Architecture Business Reference Module.

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	04/30/2007	6 Months From Approved
Responses	500	0	0
Time Burden (Hours)	1,560	0	0
Cost Burden (Dollars)	0	0	0

---

Abstract: Form 8453-PE, U.S. Partnership Declaration for an IRS e-file Return, was developed for Modernized e-file for partnerships. Internal Revenue Code sections 6109 and 6103.

Emergency Justfication: In order to meet IRS goals and expectations of providing quality service to the taxpayers, we are submitting this ICR under the Emergency approval process. In order to meet our mission, it is essential that this form be available to the public prior to their requirement to use it. This will allow them time to learn and understand the requirements.

---

Authorizing Statute(s): US Code: 26 USC 6103 Name of Law: null
   US Code: 26 USC 6109 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

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
U.S. Partnership Declaration for an IRS e-file Return	8453-PE	U.S. Partnership Declaration for an IRS e-file 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	500	0	0	500	0	0
Annual Time Burden (Hours)	1,560	0	0	1,560	0	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

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

Burden Increase Due to: Changing Regulations

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

Burden Reduction Due to:

Short Statement: This is a new collection. In order to meet IRS goals and expectations of providing quality service to the taxpayers, we are submitting this ICR under the Emergency approval process. In order to meet our mission, it is essential that this form be available to the public prior to their requirement to use it. This will allow them time to learn and understand the requirements.

---

Annual Cost to Federal Government: $2,950

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

---

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: 08/10/2006

---