REG-134235-08(TD 9501)(Final) - Furnishing Identifying Number of Tax Return Preparer

Forms and Documents

Document Name	Status
Supporting_Statement_revised 3_27_11.doc Supporting Statement A	2011-03-27

IC Document Collections

IC ID	Document Title	Status
192805	REG-134235-08 - Furnishing Identifying Number of Tax Return Preparer	Modified

ICR Details

OMB Control No: 1545-2176	ICR Reference No: 201009-1545-004
Status: Historical Active	Previous ICR Reference No: 201005-1545-013
Agency/Subagency: TREAS/IRS	Agency Tracking No: EC-1545-2176-004
Title: REG-134235-08(TD 9501)(Final) - Furnishing Identifying Number of Tax Return Preparer
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved with change	Conclusion Date: 03/30/2011
Retrieve Notice of Action (NOA)	Date Received in OIRA: 12/30/2010
Terms of Clearance: Supporting statement modified to reflect changes to information collection burden.

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	03/31/2014	36 Months From Approved	03/31/2011
Responses	1	0	1,200,000
Time Burden (Hours)	1	0	300,000
Cost Burden (Dollars)	0	0	0

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Abstract: These proposed regulations amend section 1.6109-2 of the Income Tax Regulations to provide that tax return preparers must furnish a preparer tax identification number (PTIN) on tax returns and claims for refund of tax as prescribed by the Internal Revenue Service in forms, instructions, or other guidance. After the proposed effective date of December 31, 2010, a tax return preparer's social security number may no longer be used as a valid identifying number on tax returns and claims for refund. The proposed regulations provide that tax return preparers shall apply for and regularly renew a PTIN as the IRS prescribes. In addition, under the proposed regulations, the IRS may prescribe in forms, instructions, or other guidance (including regulations) requirements related to applying for or renewing a PTIN. The proposed regulations, and any collection of information required by the regulations, are necessary to accurately identify tax return preparers and the tax returns and refund claims they prepare and to implement and administer provisions of the Internal Revenue Code. TD 9501 published on Sept 30, 2010 contain the final regulations.

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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:
1545-BI28	Final or interim final rulemaking	75 FR 60309	09/30/2010

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Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	75 FR 42829	07/22/2010
30-day Notice:	Federal Register Citation:	Citation Date:
	75 FR 82145	12/29/2010
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
REG-134235-08 - Furnishing Identifying Number of Tax Return Preparer

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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	1	1,200,000	0	-1,199,999	0	0
Annual Time Burden (Hours)	1	300,000	0	-299,999	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: Cutting Redundancy

Short Statement: The burden associated with this information collection is being reported in Form W-12 IRS Paid Preparer Tax Identification Number (PTIN) Application.

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Annual Cost to Federal Government: $62,400,000

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]? No

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: 12/30/2010

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