Form 8944, Preparer Hardship Waiver Request

Forms and Documents

Document Name	Status
Form 8944 Form 8944, Preparer Hardship Waiver Request Form and Instruction	New
Notice 2010-85.doc Supplementary Document	2010-12-03
Expiration Explanation.rtf Supplementary Document	2010-09-21
F14029forF8944[1].pdf Supporting Statement A	2010-12-03

IC Document Collections

IC ID	Document Title	Status
194618	Form 8944, Preparer Hardship Waiver Request Form and Instruction	New

ICR Details

OMB Control No: 1545-2200	ICR Reference No: 201009-1545-045
Status: Historical Active	Previous ICR Reference No:
Agency/Subagency: TREAS/IRS	Agency Tracking No: ah-XXXX-045
Title: Form 8944, Preparer Hardship Waiver Request
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: 12/08/2010
OIRA Conclusion Action: Approved without change	Conclusion Date: 12/06/2010
	Date Received in OIRA: 12/03/2010
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	06/30/2011	6 Months From Approved
Responses	90,000	0	0
Time Burden (Hours)	719,100	0	0
Cost Burden (Dollars)	0	0	0

---

Abstract: A tax preparer uses Form 8944 to request a waiver from the requirement to file tax returns on magnetic media when the filing of tax returns on magnetic media would cause a hardship.

Emergency Justfication: Although the rule is a NPRM, prepares will need to submit this form in order to get a hardship waiver from electronically filing individual returns in calendar year 2011. The projected first date when they can start filing Form 8944 is October 1, 2010. Hence, we need to receive an OMB control number by ASAP so we can have this form available to the public by 10/01/10.

---

Authorizing Statute(s): US Code: 26 USC 6011(e) Name of Law: Regulations requiring returns on magnetic media, etc.
  

Citations for New Statutory Requirements: US Code: 26 USC 6011(e) Name of Law: Regulations requiring returns on magnetic media, etc.
PL: Pub.L. 111 - 92 N/A Name of Law: Worker, Homeownership, and Business Assistance Act of 2009

---

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
Form 8944, Preparer Hardship Waiver Request	8944	Preparer Hardship Waiver Request

---

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	90,000	0	90,000	0	0	0
Annual Time Burden (Hours)	719,100	0	719,100	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: A notice of proposed rulemaking published contemporaneously with the notice of proposed revenue procedure containing this collection of information implements the statutory requirement under new section 6011(e)(3) of the Internal Revenue Code for specified tax return preparers (STRPs) to file individual income tax returns (returns) using magnetic media (electronically) for individuals, estates, and trusts if the STRPs prepare and file the returns. These proposed regulations reflect changes to the law made by the Worker, Homeownership, and Business Assistance Act of 2009 (Act). Under section 6011(e)(3) and as further defined in proposed § 301.6011-6, an STRP generally means any person who is a tax return preparer, as defined in section 7701(a)(36) and § 301.7701-15, unless that person reasonably expects to file 10 or fewer returns in the calendar year (fewer than 100 in calendar year 2011). If a person who is a tax return preparer is a member of a firm, that person is a specified tax return preparer unless the person’s firm members in the aggregate reasonably expect to file 10 or fewer individual income tax returns in a calendar year (fewer than 100 in calendar year 2011). A tax preparer uses Form 8944 to request a waiver from the requirement to file tax returns on magnetic media when the filing of tax returns on magnetic media would cause a hardship. The creation of Form 8944 will result in a total burden increase of 90,000 responses and 719,100 hours.

---

Annual Cost to Federal Government: $30,000

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

---

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: 12/03/2010

---