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

Forms and Documents

Document Name	Status
Form 8936 Form 8936 - Qualified Plug-in Electric Drive Motor Vehicle Credit Form and Instruction	Modified
Summary of Changes - 8936.pdf Justification for No Material/Nonsubstantive Change	2011-10-18
Notice 2009-54.pdf Supplementary Document	2009-07-23

IC Document Collections

IC ID	Document Title	Status
195630	Form 8936 - Qualified Plug-in Electric Drive Motor Vehicle Credit Form and Instruction	Modified
187785	Notice 2009-89 - New Qualified Plug-in Electric Drive Motor Vehicle Credit	Unchanged

ICR Details

OMB Control No: 1545-2137	ICR Reference No: 201110-1545-052
Status: Historical Active	Previous ICR Reference No: 201012-1545-007
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Form 8936 - Qualified Plug-in Electric Drive Motor Vehicle Credit (Notice 2009-89)
Type of Information Collection: No material or nonsubstantive change to a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 01/05/2012
	Date Received in OIRA: 12/19/2011
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	09/30/2012	09/30/2012	09/30/2012
Responses	50,012	0	50,012
Time Burden (Hours)	267,780	0	214,780
Cost Burden (Dollars)	0	0	0

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Abstract: 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.

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Authorizing Statute(s): US Code: 26 USC 30D Name of Law: Qualified Plug-in Electric Vehicle Credit
  

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
60-day Notice:	Federal Register Citation:	Citation Date:
	74 FR 17282	04/14/2009
30-day Notice:	Federal Register Citation:	Citation Date:
	74 FR 39730	08/07/2009
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 2

IC Title	Form No.	Form Name
Form 8936 - Qualified Plug-in Electric Drive Motor Vehicle Credit	8936	Qualified Plug-in Electric Drive Motor Vehicle Credit
Notice 2009-89 - New Qualified Plug-in Electric Drive Motor Vehicle 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	50,012	50,012	0	0	0	0
Annual Time Burden (Hours)	267,780	214,780	0	53,000	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: Miscellaneous Actions

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement: Form 8936 is a tax credit for a plug-in electric drive motor vehicle. There have been reports from TIGTA that some taxpayers are claiming this credit who don't have a qualified vehicle and should not receive the credit. As a result, we added a new line for the taxpayer to enter the vehicle identification number (VIN). The purpose of the new line is to increase taxpayer compliance and reduce the number of erroneous credits the IRS is issuing. The request for the VIN number will result in an estimated burden increase of 53,000 hours annually.

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Annual Cost to Federal Government: $0

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)? 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: 12/19/2011

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