Publication 1345, Handbook for Authorized IRS e-file Providers

Forms and Documents

Document Name	Status
Justification.doc Justification for No Material/Nonsubstantive Change	2009-01-27
Pub 1345.pdf Supplementary Document	2009-12-03

IC Document Collections

IC ID	Document Title	Status
19194	Publication 1345, Handbook for Authorized IRS e-file Providers	Modified

ICR Details

OMB Control No: 1545-1708	ICR Reference No: 200901-1545-017
Status: Historical Active	Previous ICR Reference No: 200703-1545-017
Agency/Subagency: TREAS/IRS	Agency Tracking No: LM-1545-1708-017
Title: Publication 1345, Handbook for Authorized IRS e-file Providers
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: 06/25/2010
	Date Received in OIRA: 12/03/2009
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	07/31/2010	07/31/2010	07/31/2010
Responses	129,655,713	0	67,183,890
Time Burden (Hours)	6,023,762	0	3,636,463
Cost Burden (Dollars)	0	0	0

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Abstract: This publication provides important information for Authorized IRS e-file Providers of Individual Income Tax Returns, including information regarding return submission, record keeping requirements, payment options, and refunds.

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Authorizing Statute(s): US Code: 26 USC 6012 Name of Law: Persons required to make returns of income
  

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 4062	01/29/2007
30-day Notice:	Federal Register Citation:	Citation Date:
	72 FR 26450	05/09/2007
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
Publication 1345, Handbook for Authorized IRS e-file Providers

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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	129,655,713	67,183,890	0	0	62,471,823	0
Annual Time Burden (Hours)	6,023,762	3,636,463	0	0	2,387,299	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: Publication 1345, Handbook for Authorized IRS e file Providers of Individual Income Tax Returns is replaces the previous edition revised November, 2004. This publication continues to address only the rules and requirements for participation in IRS e file by Authorized IRS e file Providers (Providers) filing Individual Income Tax Returns and related forms and schedules. We are revising the burden estimates to account for a change in the population of electronic tax preparation service providers. Improved technologies and the increase in public interest in electronic filing have increased the number of Authorized IRS e-file Providers (EROs). The estimated number responses has increased by 62,471,823 and by 2,387,299 burden hours.

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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]? No

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)? No

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: 12/03/2009

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