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Federal forms, ICRs, and supporting documents

Information Collection Request

Form 8936 - Qualified Plug-in Electric Drive Motor Vehicle Credit (Notice 2009-89)

ICR 201012-1545-007 · OMB 1545-2137 · Historical Active

Forms and Documents
Document
Name
Status
Supporting Statement A
2010-12-08
Justification for No Material/Nonsubstantive Change
2010-12-08
Supplementary Document
2009-07-23
IC Document Collections
IC ID
Document
Title
Status
195630 New
187785
Unchanged
ICR Details
1545-2137 201012-1545-007
Historical Active 200911-1545-020
TREAS/IRS
Form 8936 - Qualified Plug-in Electric Drive Motor Vehicle Credit (Notice 2009-89)
No material or nonsubstantive change to a currently approved collection   No
Regular
Approved without change 02/14/2011
Retrieve Notice of Action (NOA) 12/15/2010
  Inventory as of this Action Requested Previously Approved
09/30/2012 09/30/2012 09/30/2012
50,012 0 12
214,780 0 280
0 0 0
This notice sets forth interim guidance, pending the issuance of regulations, relating to the new qualified plug-in electric drive motor vehicle credit under § 30D of the Internal Revenue Code, as in effect for vehicles acquired after December 31, 2009. For tax years beginning after 2008, use Form 8936 to figure your credit for qualified plug-in electric drive motor vehicles you placed in service during your tax year. The credit attributable to depreciable property (vehicles used for business or investment purposes) is treated as a general business credit. Any credit not attributable to depreciable property is treated as a personal credit.
US Code: 26 USC 30D Name of Law: Qualified Plug-in Electric Vehicle Credit
  
PL: Pub.L. 110 - 343 122 Stat. 3765 Name of Law: Energy Improvement and Extension Act of 2008
PL: Pub.L. 111 - 5 1141 Name of Law: The American Recovery and Reinvestment Act of 2009
Not associated with rulemaking
  74 FR 17282 04/14/2009
74 FR 39730 08/07/2009
No
  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 50,012 12 50,000 0 0 0
Annual Time Burden (Hours) 214,780 280 214,500 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No
This notice sets forth interim guidance, pending the issuance of regulations, relating to the new qualified plug-in electric drive motor vehicle credit under § 30D of the Internal Revenue Code, as in effect for vehicles acquired after December 31, 2009. Taxpayers, beginning after 2008, can use Form 8936 to determine their credit for qualified plug-in electric drive motor vehicles placed in service during their tax year. The credit attributable to depreciable property (vehicles used for business or investment purposes) is treated as a general business credit. Any credit not attributable to depreciable property is treated as a personal credit. Form 8936 will generate an estimated 50,000 non-individual responses per year. The estimated response time per taxpayer is 4 hours, 17 minutes. This creates an estimated total burden increase for Form 8936 of 214,500 hours.
$0
No
No
No
No
Yes
Uncollected
Michael Cyrus 202 927-9545
  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:
 
 
 
 
 
 
 
    (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;
 
 
 
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.
12/15/2010