Credits for Affected Disaster Area Employers

Forms and Documents

Document Name	Status
Form 5884-A Credits for Affected Disaster Area Employers Form	Modified
2017-12-06 SS 1545-1978r1.doc Supporting Statement A	2017-12-06

IC Document Collections

IC ID	Document Title	Status
19719	Credits for Affected Disaster Area Employers Form	Modified

ICR Details

OMB Control No: 1545-1978	ICR Reference No: 201711-1545-005
Status: Historical Active	Previous ICR Reference No: 200906-1545-026
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Credits for Affected Disaster Area Employers
Type of Information Collection: Reinstatement with change of a previously approved collection	Common Form ICR:  No
Type of Review Request: Emergency	Approval Requested By: 12/22/2017
OIRA Conclusion Action: Approved without change	Conclusion Date: 12/21/2017
	Date Received in OIRA: 12/19/2017
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	06/30/2018	6 Months From Approved
Responses	250,000	0	0
Time Burden (Hours)	760,000	0	0
Cost Burden (Dollars)	0	0	0

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Abstract: Form 5884-A is used to figure the employee retention credit that an eligible employer who conducted an active trade or business in the Hurricane Harvey, Irma, or Maria disaster zones may claim. The credit is equal to 40 percent of qualified wages for each eligible employee (up to a maximum of $6,000 in qualified wages per employee). P.L. 115-63, section 503 was enacted 9-29-17 and is the authorizing statute for this collection.

Emergency Justfication: P.L. 115-63, Disaster Tax Relief and Airport and Airway Extension Act of 2017, Section 503, addressed disaster-related employment relief. Section 503(a) permits the employee retention credit for employers affected by Hurricane Harvey. Section 503(b) permits the employee retention credit for employers affected by Hurricane Irma. Section 503(c) permits the employee retention credit for employers affected by Hurricane Maria. Form 5884-A will be used to calculate the employee retention credit and is needed for the 2017 Filing Season. The agency is seeking an emergency approval as significant public harm could result if the form is not available in time for employers to file with their returns.

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Authorizing Statute(s): PL: Pub.L. 115 - 63 503 Name of Law: Credits for Affected Disaster Area Employers
  

Citations for New Statutory Requirements: PL: Pub.L. 115 - 63 503 Name of Law: Credits for Affected Disaster Area Employers

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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

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
Credits for Affected Disaster Area Employers	5884-A	Credits for Affected Disaster Area Employers

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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	250,000	0	0	250,000	0	0
Annual Time Burden (Hours)	760,000	0	0	760,000	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: Changing Regulations

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

Burden Reduction Due to:

Short Statement: Form 5884-A originally provided for: (1) an employee retention credit for qualified wages paid or incurred before 2009 and (2) an employer housing credit for qualified lodging furnished to qualified employees from Nov. 1, 2008, through May 1, 2009. Those rules have sunset and the IRS did not expect anymore forms to be filed therefore, the form was made obsolete. However, due to the disasters created by Hurricane Harvey, Irma, and Maria, the form has been reinstated under P.L. 115-63, section 503, Disaster Tax Relief and Airport and Airway Extension Act of 2017. The individual filer burden is reported under 1545-0074 and the business filer burden is reported under 1545-0123. The above burden is for all other filers. The agency is estimating that 250,000 other filers (i.e., estates and trusts) will file this form and that it will take each respondent 3 hours, 2 minutes to complete for a total of 760,000 hours.

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Annual Cost to Federal Government: $0

Does this IC contain surveys, censuses, or employ statistical methods? No

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination.     Yes

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination.     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: 12/19/2017

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