Contributions of Motor Vehicles, Boats, and Airplanes

Forms and Documents

Document Name	Status
Form 1098-C Contributions of Motor Vehicles, Boats, and Airplanes Form	Modified
Supporting_Statement 1545-1959.doc Supporting Statement A	2015-07-28
Notice_2005-44[1].pdf Supplementary Document	2015-07-08

IC Document Collections

IC ID	Document Title	Status
41198	Contributions of Motor Vehicles, Boats, and Airplanes Form	Modified

ICR Details

OMB Control No: 1545-1959	ICR Reference No: 201507-1545-013
Status: Historical Active	Previous ICR Reference No: 201111-1545-022
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Contributions of Motor Vehicles, Boats, and Airplanes
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 10/06/2015
	Date Received in OIRA: 07/31/2015
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	10/31/2018	36 Months From Approved	10/31/2015
Responses	151,000	0	5,000
Time Burden (Hours)	46,810	0	1,500
Cost Burden (Dollars)	0	0	0

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Abstract: Section 884 of the American Jobs Creation Act of 1004 (Public Law 108-357) added paragraph 12 to section 170(f) for contributions of used motor vehicles, boats, and airplanes. Section 170(f)(12) requires that a donee organization provide an acknowledgement to the donor of this type of property and is required to file the same information to the Internal Revenue Service. Form 1098-C may be used as the acknowledgement and it, or an acceptable substitute, must be filed with the IRS.

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Authorizing Statute(s): US Code: 26 USC 884 Name of Law: Branch profits tax
   US Code: 26 USC 170 Name of Law: Charitable, etc., contributions and gifts
   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:
	80 FR 26145	05/06/2015
30-day Notice:	Federal Register Citation:	Citation Date:
	80 FR 45588	07/30/2015
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
Contributions of Motor Vehicles, Boats, and Airplanes	1098-C	Contributions of Motor Vehicles, Boats, and Airplanes

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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	151,000	5,000	0	0	146,000	0
Annual Time Burden (Hours)	46,810	1,500	0	1,510	43,800	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: Due to updates in the estimated filers of this form, the number of responses has increased to 151,000. Increase of 43,800 burden hours due to an adjustment. The addition of a box for collection of Odometer mileage data was added to Form 1098-C. The subsequent vehicle identification fields are retained and renumbered to allow for the Odometer mileage line item, Box 2a. Increase of 1,510 burden hours due to program change.

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Annual Cost to Federal Government: $6,500

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: 07/31/2015

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