Employee Retention Credit for Certain Tax-Exempt Organizations Affected by Qualified Disasters (Form 5884-D)

Forms and Documents

Document Name	Status
Form 5884-D Form 5884-D Form	Modified
Supporting Statement F5844-D (1545-2298).docx Supporting Statement A	2021-09-02

IC Document Collections

IC ID	Document Title	Status
246266	Form 5884-D Form	Modified

ICR Details

OMB Control No: 1545-2298	ICR Reference No: 202107-1545-009
Status: Received in OIRA	Previous ICR Reference No: 202103-1545-011
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Employee Retention Credit for Certain Tax-Exempt Organizations Affected by Qualified Disasters (Form 5884-D)
Type of Information Collection: Extension without change of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular	Date Submitted to OIRA: 09/28/2021

	Requested	Previously Approved
Expiration Date	36 Months From Approved	10/31/2021
Responses	26,300	516,266
Time Burden (Hours)	58,649	1,151,273
Cost Burden (Dollars)	0	0

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Abstract: Internal Revenue Code (IRC), Section 303(d) of the Taxpayer Certainty and Disaster Tax Relief Act of 2020 allows for a new payroll tax credit for certain tax-exempt organization affected by certain qualified disasters. Form 5884-D- Employer Retention Credit for Certain Tax-Exempt Organizations Affected by Qualified Disasters, will be used by a qualified tax-exempt organization (including certain governmental entities) to figure and claim a credit against certain payroll taxes. A qualified tax-exempt organization (including certain governmental entities) that continued to pay or incur wages after activities of the organization became inoperable because of damage from a qualified disaster may be able to claim the 2020 qualified disaster employee retention credit against certain payroll taxes. The credit is equal to: • 40% of up to $6,000 of qualified wages paid to or incurred for each eligible employee, and • The credit is claimed against the employer portion of social security tax on wages paid to all employees during an employment tax period. A list of qualified disasters are available in the instructions.

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Authorizing Statute(s): PL: Pub.L. 116 - 260 Div. EE, 303(d) Name of Law: Taxpayer Certainty and Disaster Tax Relief Act of 2020 (TCDTRA)
  

Citations for New Statutory Requirements: PL: Pub.L. 116 - 260 Div. EE, 303(d) Name of Law: Taxpayer Certainty and Disaster Tax Relief Act of 2020 (TCDTRA)

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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:
	86 FR 36187	07/08/2021
30-day Notice:	Federal Register Citation:	Citation Date:
	86 FR 53730	09/28/2021
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 5884-D	5884-D	Employee Retention Credit for Certain Tax-Exempt Organizations Affected by Qualified Disasters

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ICR Summary of Burden

	Total Request	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	26,300	516,266	0	0	-489,966	0
Annual Time Burden (Hours)	58,649	1,151,273	0	0	-1,092,624	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: No

Burden Reduction Due to:

Short Statement: The change in burden previously approved by OMB, resulted from an adjustment to estimates made by the Department in the decreased number of responses based on its most recent data on Form 5884-D filings, from 516,266, to 26300. The total annual burden hours decreased from 1,151,273 to 58,649.

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Annual Cost to Federal Government: $14,835

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.     No

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? No

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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: 09/28/2021

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