Qualified Railroad Track Maintenance Credit

Forms and Documents

Document Name	Status
Form 8900 Qualified Railroad Track Maintenance Credit Form and Instruction	Modified
F8900_Chgs_2008.doc Justification for No Material/Nonsubstantive Change	2009-02-18

IC Document Collections

IC ID	Document Title	Status
43904	Qualified Railroad Track Maintenance Credit Form and Instruction	Modified

ICR Details

OMB Control No: 1545-1983	ICR Reference No: 200902-1545-011
Status: Historical Active	Previous ICR Reference No: 200702-1545-017
Agency/Subagency: TREAS/IRS	Agency Tracking No: CB-1983-011
Title: Qualified Railroad Track Maintenance Credit
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: 04/22/2009
	Date Received in OIRA: 02/26/2009
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	09/30/2009	09/30/2009	09/30/2009
Responses	333	0	221
Time Burden (Hours)	1,985	0	1,174
Cost Burden (Dollars)	0	0	0

---

Abstract: Form 8900, Qualified Railroad Track Maintenance Credit, was developed to carry out the provisions of new Code section 45G. This new section was added by section 245 of the American Jobs Creation Act of 2004 (P.L. 108-357). The new form provides a means for the eligible taxpayers to compute the amount of credit.

---

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 - 343 316(a), 316(b), 45G(f) Name of Law: Division C - Tax Extenders and Alternative Minimum Tax Relief Act of 2008

---

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

---

Federal Register Notices & Comments

Did the Agency receive public comments on this ICR? No

---

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

IC Title	Form No.	Form Name
Qualified Railroad Track Maintenance Credit	8900	Qualified Railroad Track Maintenance Credit

---

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	333	221	0	0	112	0
Annual Time Burden (Hours)	1,985	1,174	811	0	0	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: No

Burden Reduction Due to:

Short Statement: Form 8900 was revised, resulting in an addition of 2 code references and 1 line item. See "Major Changes" in the Supplementary Documents section. Also the number of responses was increased in previous computations but not annotated in ROCIS. Burden hours increased to 1,985.

---

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)? No

Is this ICR related to the Pandemic Response? Uncollected

---

Common Form ICR:  No

---

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: 02/26/2009

---