Credit for Federal Tax Paid on Fuels

Forms and Documents

Document Name	Status
Form Form 4136 Credit for Federal Tax Paid on Fuels Form	Modified
Change Worksheet 2009.doc Justification for No Material/Nonsubstantive Change	2009-08-19
F4136_Sup Stmnt.doc Supporting Statement A	2009-08-19

IC Document Collections

IC ID	Document Title	Status
43852	Credit for Federal Tax Paid on Fuels Form	Modified

ICR Details

OMB Control No: 1545-0162	ICR Reference No: 200908-1545-035
Status: Historical Active	Previous ICR Reference No: 200711-1545-027
Agency/Subagency: TREAS/IRS	Agency Tracking No: db-0162-035
Title: Credit for Federal Tax Paid on Fuels
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 11/10/2009
	Date Received in OIRA: 09/02/2009
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	11/30/2012	36 Months From Approved	11/30/2009
Responses	2,441,858	0	1,462,891
Time Burden (Hours)	4,122,067	0	4,364,013
Cost Burden (Dollars)	0	0	0

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Abstract: Internal Revenue Code section 34 allows a credit for Federal excise tax for certain fuel uses. This form is used to figure the amount of the income tax credit. The data is used to verify the validity of the claim for the type of nontaxable or exempt use.

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Authorizing Statute(s): US Code: 26 USC 34 Name of Law: Certain uses of gasoline and special fuels
   US Code: 26 USC 6421 Name of Law: Gasoline used for certain nonhighway purposes, used by local transit systems, or sold for certain ex
   US Code: 26 USC 6427 Name of Law: Fuels not used for taxable purposes
   US Code: 26 USC 6420 Name of Law: Gasoline used on farms
  

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:
	74 FR 22804	05/14/2009
30-day Notice:	Federal Register Citation:	Citation Date:
	74 FR 45280	09/01/2009
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
Credit for Federal Tax Paid on Fuels	Form 4136	Credit for Federal Tax Paid on Fuels

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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	2,441,858	1,462,891	0	978,967	0	0
Annual Time Burden (Hours)	4,122,067	4,364,013	0	-241,946	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: Yes

Burden Reduction Due to: Miscellaneous Actions

Short Statement: There are inconsistencies with the number of responses with the Tax Forms and Publications numbers and the numbers in Rocis. The number of responses is being updated to reflect the current estimates of filers of the Form 4136. Nine lines were added and one code reference was deleted. The aviation fuel rates have been extended from March 31, 2009 to September 30, 2009. The reference is to Line 2, Line 5, Line 8, and Line 13. P.L. 111-12 section 2a. Two new lines were added to include the LUST tax on aviation fuels used in foreign trade. Seven new lines were added to include the addition of credit for fuels derived from biomass. Because of these changes the number of filers has increased by 978,968 to a new total of 2,441,858. However, the total burden hours decreased from 4,364,013 to 4,122,067.

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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)? 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: 09/02/2009

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