Form 1045 - Application for Tentative Refund

Forms and Documents

Document Name	Status
Form 1045 Form 1045 - Application for Tentative Refund Form	Modified
1045.SUP.doc Supporting Statement A	2016-04-26

IC Document Collections

IC ID	Document Title	Status
39510	Form 1045 - Application for Tentative Refund Form	Modified

ICR Details

OMB Control No: 1545-0098	ICR Reference No: 201604-1545-009
Status: Historical Active	Previous ICR Reference No: 201301-1545-037
Agency/Subagency: TREAS/IRS	Agency Tracking No: Form_1045
Title: Form 1045 - Application for Tentative Refund
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: 08/10/2016
	Date Received in OIRA: 04/29/2016
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	08/31/2019	36 Months From Approved	08/31/2016
Responses	17,503	0	17,503
Time Burden (Hours)	534,192	0	515,114
Cost Burden (Dollars)	0	0	0

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Abstract: Form 1045 is used by individuals, estates, and trusts to apply for a quick refund of taxes due to carryback of a new operating loss, unused general business credit, or claim of right adjustment under section 1341(b). The information obtained is used to determine the validity of the application.

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Authorizing Statute(s): US Code: 26 USC 1341 Name of Law: Computation of tax where taxpayer restores substantial amount held under claim of right
   US Code: 26 USC 6411 Name of Law: Tentative carryback and refund adjustments
   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:
	81 FR 9587	02/25/2016
30-day Notice:	Federal Register Citation:	Citation Date:
	81 FR 25760	04/29/2016
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
Form 1045 - Application for Tentative Refund	1045	Application for Tentative Refund

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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	17,503	17,503	0	0	0	0
Annual Time Burden (Hours)	534,192	515,114	0	19,078	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: Additional lines were added regarding the Excess Advance Premium Tax Credit Repayment, Net Premium Tax Credit, Additional Medicare Tax, Net Investment Income Tax, and Shared Responsibility Payment. These changes will result in a program change increase of 19,078 hours and a total burden of 534,192 hours.

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Annual Cost to Federal Government: $5,800

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: 04/29/2016

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