Form 11-C---Occupational Tax and Registration Return for Wagering

Forms and Documents

Document Name	Status
Form 11-C Occupational Tax and Registration Return for Wagering Form and Instruction	Modified
Justification Statement.doc Justification for No Material/Nonsubstantive Change	2012-02-07

IC Document Collections

IC ID	Document Title	Status
17179	Occupational Tax and Registration Return for Wagering Form and Instruction	Modified

ICR Details

OMB Control No: 1545-0236	ICR Reference No: 201202-1545-001
Status: Historical Active	Previous ICR Reference No: 201003-1545-002
Agency/Subagency: TREAS/IRS	Agency Tracking No: EC-1545-0236-001
Title: Form 11-C---Occupational Tax and Registration Return for Wagering
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: 06/08/2012
	Date Received in OIRA: 05/14/2012
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	05/31/2013	05/31/2013	05/31/2013
Responses	11,500	0	23,000
Time Burden (Hours)	81,190	0	126,175
Cost Burden (Dollars)	0	0	0

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Abstract: Form 11-C is used to register persons accepting wagers (IRC section 4412). IRS uses this form to register the respondent, collect the annual stamp tax (IRC section 4411), and to verify that the tax on wagers is reported on Form 730.

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Authorizing Statute(s): US Code: 26 USC 501 Name of Law: Exemption from tax on corporations, certain trusts, etc.
  

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 55895	10/29/2009
30-day Notice:	Federal Register Citation:	Citation Date:
	75 FR 14253	03/24/2010
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
Occupational Tax and Registration Return for Wagering	11-C (Draft 2012), 11-C	Occupational Tax and Registration Return for Wagering ,   Occupational Tax and Registration Return for Wagering

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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	11,500	23,000	0	-11,500	0	0
Annual Time Burden (Hours)	81,190	126,175	0	-44,985	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: Program Change Due to Agency Discretion: -Under 26 CFR 1.6109-2(a)(2)(ii), a new section for tax preparer tax identification is being added. -The reduction in the burden previously approved is due to cutting redundancy. Both Over-the-Counter vouchers are no longer computed separately. Therefore, the number of lines decreased. Total burden decreased by 44,985 hours.

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Annual Cost to Federal Government: $980

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: 05/14/2012

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