Work Opportunity Credit

Forms and Documents

Document Name	Status
Form 5884 Work Opportunity Credit Form and Instruction	Modified
ombat1.doc Supplementary Document	2009-11-04
F5884_2009SS.doc Supporting Statement A	2009-11-04

IC Document Collections

IC ID	Document Title	Status
39717	Work Opportunity Credit Form and Instruction	Modified

ICR Details

OMB Control No: 1545-0219	ICR Reference No: 200911-1545-011
Status: Historical Active	Previous ICR Reference No: 200712-1545-018
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Work Opportunity Credit
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: 04/12/2010
	Date Received in OIRA: 11/30/2009
Terms of Clearance: Per the previous 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	04/30/2013	36 Months From Approved	04/30/2010
Responses	11,677	0	11,677
Time Burden (Hours)	77,653	0	125,879
Cost Burden (Dollars)	0	0	0

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Abstract: IRC section 38(b) (2) allows a credit against income tax to employers hiring individuals from certain targeted groups such as welfare recipients, etc. The employer uses Form 5884 to figure the credit. IRS uses the information on the form to verify that the correct amount of credit was claimed.

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Authorizing Statute(s): US Code: 26 USC 51 Name of Law: Amount of credit
   US Code: 26 USC 38 Name of Law: General Business Credit
  

Citations for New Statutory Requirements: PL: Pub.L. 111 - 5 1221 Name of Law: American Recovery and Reinvestment Act of 2009
PL: Pub.L. 110 - 343 319 Name of Law: Tax Extenders and Alternative Minimum Tax Relief Act of 2008 (Division C)
PL: Pub.L. 110 - 28 8211 Name of Law: U.S. Troop Readiness, Veterans' Care, Katrina Recovery, and Iraq Accountability Appropriations Act

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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 39733	08/07/2009
30-day Notice:	Federal Register Citation:	Citation Date:
	74 FR 61407	11/24/2009
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
Work Opportunity Credit	5884	Work Opportunity Credit

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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	11,677	11,677	0	0	0	0
Annual Time Burden (Hours)	77,653	125,879	-48,226	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 5884 is used to figure the credit in accordance with IRC section 38(b)(2). This section allows a credit against income tax to employers hiring individuals from certian targeted groups such as welfare recipients, etc. A new line 8 is added to Part I based on IRC section 51 and the changes made to IRC 38 by section 8214 of PL 110-28. All subsequent lines have been renumbered. Lines 2a and 2b were added to reflect the reduction of the credit by the employer differential wage credit. P.L. 110-245, Section 111. Part II is deleted to conform to the 3rd WRN for the 2008 Form 3800, which now calculates the allowable credit for all credits allowed against AMT, including the alcohol and cellulosic biofuel fuels credit. The Part I heading is deleted and lines 10 and 12 are rewritten to indicate where to report the credit on the revised Form 3800. P.L. 110-289, sec. 3022 (allowed the low-income housing credit and the rehabilitation credit to be used against AMT after 2007, causing the Form 3800 expansion) The result of these and other changes to the form, to comply with the statutory requirements, result in a total burden decrease of 48,226 hours.

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Annual Cost to Federal Government: $805

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)? Yes

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: 11/30/2009

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