Form 8913, Credit for Federal Telephone Excise Tax Paid

Forms and Documents

Document Name	Status
Form Form 8913 Form 8913, Credit for Federal Telephone Excise Tax Paid Form	Modified
Proposed Burden Hours_F8913.doc Supplementary Document	2007-05-17
F8913_brdn_busi_chg1.PDF Supplementary Document	2007-05-17
F8913_Worksheet_chg1_brdn_busi.PDF Supplementary Document	2007-05-17
F8913_Sup Stmnt2.doc Supporting Statement A	2007-05-17
Burden_Justification.pdf Supplementary Document	2007-05-15
Not2006-50.pdf Supplementary Document	2007-04-24

IC Document Collections

IC ID	Document Title	Status
45925	Form 8913, Credit for Federal Telephone Excise Tax Paid Form	Modified

ICR Details

OMB Control No: 1545-2051	ICR Reference No: 200704-1545-053
Status: Historical Active	Previous ICR Reference No: 200611-1545-008
Agency/Subagency: TREAS/IRS	Agency Tracking No: CB-2051-053
Title: Form 8913, Credit for Federal Telephone Excise Tax Paid
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved with change	Conclusion Date: 09/28/2007
	Date Received in OIRA: 06/06/2007
Terms of Clearance: OMB reclassified the burden reduction as an adjustment, because it was based on more accurage filing figures and not due to agency action.

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	09/30/2010	36 Months From Approved	10/31/2007
Responses	2,400,000	0	38,000,000
Time Burden (Hours)	67,608,000	0	1,071,220,000
Cost Burden (Dollars)	0	0	0

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Abstract: In May 2006, the IRS issued Notice 2006-50 stating “taxpayers may be entitled to request a credit or refund of the federal excise tax on nontaxable telephone service. The refund period is for nontaxable service billed after February 28, 2003 and before August 1, 2006. The credit or refund must be claimed on a 2006 income tax return. Form 8913 has been developed to allow taxpayers to compute the actual amount of refund for each month of the 14 refund periods. Taxpayers must also calculate the interest due on the refund. Factors have been provided for each refund period. The tax and interest is combined on Form 8913 and one amount is transferred to the appropriate income tax return.

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Authorizing Statute(s): US Code: 26 USC 6103 Name of Law: Confidentiality and disclosure of returns and return information
  

Citations for New Statutory Requirements: None

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

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Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	72 FR 7131	02/14/2007
30-day Notice:	Federal Register Citation:	Citation Date:
	72 FR 31366	06/06/2007
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 1

IC Title	Form No.	Form Name
Form 8913, Credit for Federal Telephone Excise Tax Paid	Form 8913	Credit for Federal Telephone Excise Tax Paid

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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	2,400,000	38,000,000	0	0	-35,600,000	0
Annual Time Burden (Hours)	67,608,000	1,071,220,000	0	0	-1,003,612,000	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: Yes

Burden Reduction Due to: Miscellaneous Actions

Short Statement: The burden hours were decreased due to SOI Research providing more realistic filing figures based actual filings of the form.

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Annual Cost to Federal Government: $3,300

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

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Common Form ICR:  No

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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: 06/06/2007

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