Form 8945 - PTIN Supplemental Application For U.S. Citizens without a Social Security Number.

Forms and Documents

Document Name	Status
Form Form-8945 Form-8945 (REG-134235-08) PTIN Supplemental Application For US Citizens Without a Social Security Number Due To Conscientious Religious Reasons. Form	New
Supporting Statement (Form-8945).pdf Supporting Statement A	2010-08-24
2010 Burden (Form 8945).PDF Supplementary Document	2010-08-24

IC Document Collections

IC ID	Document Title	Status
194386	Form-8945 (REG-134235-08) PTIN Supplemental Application For US Citizens Without a Social Security Number Due To Conscientious Religious Reasons. Form	New

ICR Details

OMB Control No: 1545-2188	ICR Reference No: 201008-1545-046
Status: Historical Active	Previous ICR Reference No:
Agency/Subagency: TREAS/IRS	Agency Tracking No: EC-1545-XXX-046
Title: Form 8945 - PTIN Supplemental Application For U.S. Citizens without a Social Security Number.
Type of Information Collection: New collection (Request for a new OMB Control Number)	Common Form ICR:  No
Type of Review Request: Emergency	Approval Requested By: 08/30/2010
OIRA Conclusion Action: Approved without change	Conclusion Date: 08/30/2010
	Date Received in OIRA: 08/25/2010
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	02/28/2011	6 Months From Approved
Responses	500	0	0
Time Burden (Hours)	5,415	0	0
Cost Burden (Dollars)	0	0	0

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Abstract: Most individuals applying for a preparer tax identification number (PTIN) will have a social security number (SSN), which will be used to help establish their identity. However, there exists a population of US residents that have a conscientious religious objection to obtaining a social security card and do not have social security numbers. Form-8945 is being created to assist that population in establishing their identity while applying for a PTIN. Form-8945 will establish a vehicle for establishing their identity in lieu of providing a social security number.

Emergency Justfication: Emergency approval of a collection of information is requested by the Commissioner of Internal Revenue under 44 U.S.C § 3507(j)(1) for Form-8945. Form-8945 is created as one of several “Information Collection Instruments” for an already approved collection under OMB 1545-2176 guided by the Notice of Proposed Rulemaking REG-134235-08 (attached as a Supplementary Document). New regulations specifically require tax return preparers to use a preparer tax identification number (PTIN) on tax returns and claims for refunds filed after December 31, 2010. In order to obtain a Preparer Tax Identification Number (PTIN), a person must establish their identity. Most individuals applying for a PTIN have a social security number, and will provide that number as part of the application process. However, US residents that have a conscientious religious objection to getting a social security number do not obtain one. These individuals will use Form-8945 for establishing their identity in lieu of providing a social security number. Form-8945 will also assist in addressing the problem of the Internal Revenue Service’s inability to accurately identify all tax return preparers and more significantly the problem of inaccurate identification of tax returns and claims for refunds of tax. As explained in greater detail in item number 19 of the Supporting Statement, all of the requirements for an emergency approval are satisfied in that (1) The collection of information is essential to the IRS's mission of administering the internal revenue laws and furthering tax compliance. (2) The collection of information is needed prior to the expiration of the normal clearance period--approximately January 2010. (3) Any delay in the approval of this information collection beyond September 1, 2010 is reasonably likely to cause public harm.

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Authorizing Statute(s): US Code: 26 USC 6109 Name of Law: Identifying numbers
  

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

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
Form-8945 (REG-134235-08) PTIN Supplemental Application For US Citizens Without a Social Security Number Due To Conscientious Religious Reasons.	Form-8945	PTIN Supplemental Application For U.S. Citizens Without a Social Security Number due to Conscientious Religious Objection

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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	500	0	0	500	0	0
Annual Time Burden (Hours)	5,415	0	0	5,415	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: This new Information Collection is the result of new regulations. Per Section 1.6109-2 of the Code of Federal Regulations tax return preparers must furnish a Preparer Tax Identification Number (PTIN). This new collection, and subsequently new burden are required for these individuals with religious objections who do not have a social security number to obtain a PTIN.

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Annual Cost to Federal Government: $1,000

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: 08/25/2010

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