Application for Tentative Refund

Forms and Documents

Document Name	Status
Form Form 1045 Application for Tentative Refund Form	Modified
F1045_brdn_indiv.pdf Supplementary Document	2007-11-06
Justification_F1045.doc Justification for No Material/Nonsubstantive Change	2007-11-06

IC Document Collections

IC ID	Document Title	Status
39510	Application for Tentative Refund Form	Modified

ICR Details

OMB Control No: 1545-0098	ICR Reference No: 200711-1545-007
Status: Historical Active	Previous ICR Reference No: 200608-1545-067
Agency/Subagency: TREAS/IRS	Agency Tracking No: CB-0098-007
Title: Application for Tentative Refund
Type of Information Collection: No material or nonsubstantive change to a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 01/10/2008
	Date Received in OIRA: 11/09/2007
Terms of Clearance: The agency is reminded that it must make any necessary adjustments to the burden estimate to reflect the fact that the burden imposed on individual taxpayers by this dual-use form is accounted for under OMB Control Number 1545-0074.

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	11/30/2009	11/30/2009	11/30/2009
Responses	15,220	0	15,220
Time Burden (Hours)	660,244	0	614,888
Cost Burden (Dollars)	0	0	0

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Abstract: Form 1045 is used by individuals, estates, and trusts to apply for a quick refund of taxes due to carryback of a new operating loss, unused general business credit, or claim of right adjustment under section 1341(b). The information obtained is used to determine the validity of the application.

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Authorizing Statute(s): US Code: 26 USC 1341 Name of Law: Computation of tax where taxpayer restores substantial amount held under claim of right
   US Code: 26 USC 6103 Name of Law: Confidentiality and disclosure of returns and return information
   US Code: 26 USC 6411 Name of Law: Tentative carryback and refund adjustments
  

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:
	71 FR 35337	06/19/2006
30-day Notice:	Federal Register Citation:	Citation Date:
	71 FR 53753	09/12/2006
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
Application for Tentative Refund	Form 1045	Application for Tentative Refund

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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	15,220	15,220	0	0	0	0
Annual Time Burden (Hours)	660,244	614,888	0	45,356	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: Miscellaneous Actions

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

Burden Reduction Due to:

Short Statement: Form and Instruction revised. The following resulted from the revision: 4 code references were deleted and 28 line items, 3 other records and 2,105 words were added. Burden hours increased from 614,888 to 660,244.

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Annual Cost to Federal Government: $5,800

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: 11/09/2007

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