Heavy Highway Vehicle Use Tax Return

Forms and Documents

Document Name	Status
Form 2290/SP/FR Heavy Highway Vehicle Use Tax Return Form	Modified
Major Changes for Form 2290.pdf Justification for No Material/Nonsubstantive Change	2008-04-02
F2290_brdn_busi_all.PDF Supplementary Document	2008-04-02

IC Document Collections

IC ID	Document Title	Status
16999	Heavy Highway Vehicle Use Tax Return Form	Modified

ICR Details

OMB Control No: 1545-0143	ICR Reference No: 200804-1545-001
Status: Historical Active	Previous ICR Reference No: 200512-1545-012
Agency/Subagency: TREAS/IRS	Agency Tracking No: CB-0143-001
Title: Heavy Highway Vehicle Use Tax Return
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: 04/18/2008
	Date Received in OIRA: 04/08/2008
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	12/31/2008	12/31/2008	12/31/2008
Responses	1,219,000	0	490,000
Time Burden (Hours)	27,548,640	0	22,521,400
Cost Burden (Dollars)	0	0	0

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Abstract: Form 2290 is used to compute and report the tax imposed by section 4481 on the highway use of certain motor vehicles. The information is used to determine whether the taxpayer has paid the correct amount of tax.

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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: PL: Pub.L. 110 - 28 8246 Name of Law: Small Business and Work Opportunity Tax Act of 2007

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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
Heavy Highway Vehicle Use Tax Return	2290-V, 2290/SP/FR	Heavy Highway Vehicle Use Tax Return ,   Payment Voucher

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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	1,219,000	490,000	72,900	656,100	0	0
Annual Time Burden (Hours)	27,548,640	22,521,400	3,519,068	1,508,172	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: The major changes shown in the "Supplementary Documents" resulted in a revision of Form 2290 and its instructions. A total of 18 line items were added to correct previous OMB calculations. Responses were increased by 579,000 to be more reflective of projected users of the form based on agency discretion and new statute. The above changes resulted in a program change of +2,798,820 and adjustment of +1,644,920, which resulted in an overall increase of burden hours to 27,548,640.

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Annual Cost to Federal Government: $0

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: 04/08/2008

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