Qualified Plug-in Electric Drive Motor Vehicle Credit

Forms and Documents

Document Name	Status
Form 8936 Form 8936 - Qualified Plug-in Electric Drive Motor Vehicle Credit Form	Modified
2019-02-11_SS_1545-2137r.doc Supporting Statement A	2019-02-11

IC Document Collections

IC ID	Document Title	Status
195630	Form 8936 - Qualified Plug-in Electric Drive Motor Vehicle Credit Form	Modified
187785	Notice 2009-89 - New Qualified Plug-in Electric Drive Motor Vehicle Credit	Unchanged

ICR Details

OMB Control No: 1545-2137	ICR Reference No: 201812-1545-004
Status: Active	Previous ICR Reference No: 201510-1545-022
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Qualified Plug-in Electric Drive Motor Vehicle Credit
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: 05/28/2019
	Date Received in OIRA: 02/22/2019
Terms of Clearance: OMB understands that the IRS is currently in the process of revising the methodology it uses to estimate burden and costs. OMB expects that future ICRs under this OMB control number will include dollar estimates of annual burden costs to taxpayers calculated using this revised methodology.

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	05/31/2022	36 Months From Approved	05/31/2019
Responses	512	0	50,012
Time Burden (Hours)	2,955	0	267,780
Cost Burden (Dollars)	0	0	0

---

Abstract: The notice sets forth guidance relating to the qualified plug-in electric drive motor vehicle credit under § 30D of the Internal Revenue Code, as in effect for vehicles acquired after December 31, 2009. For tax years beginning after 2008, Form 8936 is used to figure the credit for qualified plug-in electric drive motor vehicles placed in service during the tax year. The credit attributable to depreciable property (vehicles used for business or investment purposes) is treated as a general business credit. Any credit not attributable to depreciable property is treated as a personal credit.

---

Authorizing Statute(s): US Code: 26 USC 30D Name of Law: Qualified Plug-in Electric Vehicle Credit
  

Citations for New Statutory Requirements: None

---

Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

---

Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	83 FR 62402	12/03/2018
30-day Notice:	Federal Register Citation:	Citation Date:
	84 FR 4903	02/22/2019
Did the Agency receive public comments on this ICR? No

---

Number of Information Collection (IC) in this ICR: 2

IC Title	Form No.	Form Name
Form 8936 - Qualified Plug-in Electric Drive Motor Vehicle Credit	8936	Qualified Plug-in Electric Drive Motor Vehicle Credit
Notice 2009-89 - New Qualified Plug-in Electric Drive Motor Vehicle Credit

---

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	512	50,012	0	-49,500	0	0
Annual Time Burden (Hours)	2,955	267,780	0	-264,825	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: Miscellaneous Actions

Short Statement: There are no changes to the form that would affect burden, however, the agency has updated the estimates based on most recent filing data and due to the creation of 1545-0123 and 1545-0074, separating burden for individuals and partenerships. The burden associated with this collection is for all other filers only such as trusts and estates and others. .

---

Annual Cost to Federal Government: $43,743

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)? Yes

Is this ICR related to the Pandemic Response? Uncollected

---

Common Form ICR:  No

---

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: 02/22/2019

---