Form 8822 - Change of Address (For Individual, Gift, Estate, or Generation-Skipping Transfer Tax Returns); Form 8822-B - Change of Address - Business

Forms and Documents

Document Name	Status
Form 8822 Form 8822 - Change of Address (For Individual, Gift, Estate, or Generation-Skipping Transfer Tax Returns) Form and Instruction	Modified
Form 8822-B Form 8822-B - Change of Address - Busines Form and Instruction	New
Summary of Change.pdf Justification for No Material/Nonsubstantive Change	2011-12-12

IC Document Collections

IC ID	Document Title	Status
43873	Form 8822 - Change of Address (For Individual, Gift, Estate, or Generation-Skipping Transfer Tax Returns) Form and Instruction	Modified
200409	Form 8822-B - Change of Address - Busines Form and Instruction	New

ICR Details

OMB Control No: 1545-1163	ICR Reference No: 201112-1545-016
Status: Historical Active	Previous ICR Reference No: 200909-1545-018
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Form 8822 - Change of Address (For Individual, Gift, Estate, or Generation-Skipping Transfer Tax Returns); Form 8822-B - Change of Address - Business
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: 01/27/2012
	Date Received in OIRA: 01/09/2012
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	11/30/2012	11/30/2012	11/30/2012
Responses	1,000,000	0	1,000,000
Time Burden (Hours)	264,792	0	258,334
Cost Burden (Dollars)	0	0	0

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Abstract: Form 8822 is used by taxpayers to notify the Internal Revenue Service that they have changed their home or business

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Authorizing Statute(s): US Code: 26 USC 6103 Name of Law: Confidentiality and disclosure of returns and return information.
  

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 25807	05/29/2009
30-day Notice:	Federal Register Citation:	Citation Date:
	74 FR 49438	09/28/2009
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 8822-B - Change of Address - Busines	8822-B	Change of Address - Business
Form 8822 - Change of Address (For Individual, Gift, Estate, or Generation-Skipping Transfer Tax Returns)	8822	Change of Address

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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	1,000,000	1,000,000	0	0	0	0
Annual Time Burden (Hours)	264,792	258,334	0	0	6,458	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: Form 8822 and its instructions are used by taxpayers to inform the IRS of a change in their mailing address (see Treas. Reg. 301.6212-2). In response to a focus group, the following changes were made to this form. Form 8822 was split into two forms - Form 8822 and Form 8822-B. The content for each form is similar except that the Form 8822-B is focused on business taxpayers and Form 8822 is focused on individual taxpayers. The titles of the forms are now Form 8822 (Change of Address (For Individual, Gift, Estate, or Generation-Skipping Transfer Tax Returns) and Form 8822-B (Change of Address - Business). As a result of these changes and some editorial corrections, we believe the estimated annual burden should increase by 6,458 hours.

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Annual Cost to Federal Government: $14,000

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: 01/09/2012

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