Excise Tax Declaration for an IRS e-file Return

Forms and Documents

Document Name	Status
Form 8453-EX Excise Tax Declaration for an IRS e-file Return Form and Instruction	New
Summary of changes Form 8453-EX.pdf Justification for No Material/Nonsubstantive Change	2007-07-26
ombat1.doc Supplementary Document	2007-07-26
brdn_busi.pdf Supplementary Document	2007-07-26
OMB_F8453ex_SS.doc Supporting Statement A	2007-07-26

IC Document Collections

IC ID	Document Title	Status
181312	Excise Tax Declaration for an IRS e-file Return Form and Instruction	New

ICR Details

OMB Control No: 1545-2082	ICR Reference No: 200707-1545-023
Status: Historical Active	Previous ICR Reference No:
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Excise Tax 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: 07/27/2007
OIRA Conclusion Action: Approved without change	Conclusion Date: 07/27/2007
	Date Received in OIRA: 07/26/2007
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	01/31/2008	6 Months From Approved
Responses	15,000	0	0
Time Burden (Hours)	42,600	0	0
Cost Burden (Dollars)	0	0	0

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Abstract: The Form 8453-EX, Excise Tax Declaration for an IRS e-file Return, will be used in the Modernized e-File program. This form is necessary to enable the electronic filing of Forms 720, 2290, and 8849. The authority to e-file Form 2290 is Internal Revenue Code section 4481(e), as added by section 867(c) of P.L. 108-357.

Emergency Justfication: Under IRC 4481(e), taxpayers reporting 25 or more vehicles for the taxable period are required to e-file Form 2290. If Form 8453-EX is not approved immediately, these taxpayers cannot meet their statutory filing requirement. Additionally, other taxpayers may not be prepared to file a paper return timely because they were promised that Form 2290 e-file will be available for this year's filing. Our external business customers will also be negatively impacted if Form 8453-EX is not approved immediately. For example, the current e-file provider may cancel their participation in the program if we delay their release (scheduled for July 30, 2007). Without this provider's participation, the excise e-file program may never get off the ground and the IRS will be in violation of providing the e-file system required under IRC 4481(e).

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Authorizing Statute(s): US Code: 26 USC 4481(e) Name of Law: Imposition of tax
  

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

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
Excise Tax Declaration for an IRS e-file Return	8453-EX	Excise Tax Declaration for an IRS e-file Return

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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	15,000	0	0	15,000	0	0
Annual Time Burden (Hours)	42,600	0	0	42,600	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: New form. The authority to e-file Form 2290 is Internal Revenue Code section 4481(e), as added by section 867(c) of P.L. 108-357.

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Annual Cost to Federal Government: $500

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: 07/26/2007

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