The Paperwork Reduction Act (PRA) requires federal agencies to estimate the time and cost burdens their forms impose on the public, and the Office of Information and Regulatory Affairs (OIRA) is responsible for ensuring that these agencies follow PRA requirements. OIRA also maintains the public-facing database, Reginfo.gov, which provides access to federal regulatory agendas and plans, Regulatory Review, and Information Collection reviews (ICR). The database provides access to the supporting statements (SS) for IRS forms.
As we have noted in our annual studies on tax complexity, IRS paperwork imposes significant burdens on taxpayers. However, despite some information collections reporting no associated costs, many of the supporting statements for IRS forms show that cost estimates are incomplete, under development, or entirely unavailable.
NTUF captured a snapshot of the IRS’s data available on Reginfo.gov as of July 8, 2025. The table below displays all of the IRS forms that listed $0 out-of-pocket costs. As we wrote in our analysis of this data, only 63 of 392 forms actually are verified to have $0 costs associated with them and another 39 forms are described as having a nominal or minimal cost but do not list the amount. The rest of the forms indicate that the information is not available or that the IRS is in the process of reviewing its methodology.
The table below includes the actual language from each form or information collection’s supporting documentation, which can be found first by clicking on the link in the ICR column. From that page, click the link, “View Supporting Statements,” which opens to a page containing a link for a Word document of the SS. Section 13 of each SS has the information on the IRS estimate of out-of-pocket costs for its forms. We copied the exact language from each Section 13 into the table. We summarized the SS information using the following categories:
“Methodology” if it says that the IRS is in the process of revising the methodology,
“Consolidated/Methodology” if it says this estimate is being consolidated into another information collection and the methodology is being updated.
N/A if it says the information is not available.
$0 if there really is no cost.
Nominal/Minimal/Negligible if estimates of cost burdens are considered nominal, minimal, or negligible.
One information collection did not have a supporting statement in the database.
| Information Collection Reference (ICR) Number and Link to Additional Information | Title | Supporting Statement Information | NTUF Summary of the Supporting Statement | NTUF Note |
| ICR REFERENCE NUMBER: 202202-1545-014 | Railroad Retirement Tax Act (Form CT-1 and CT-1X) | To ensure more accuracy and consistency across its information collections, the IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, the IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202412-1545-008 | Appllication for Employer Identification Number | From our Federal Register notice dated October 10, 2024, no public comments were received on the estimates of cost burden that are not captured in the estimates of burden hours, i.e., estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information. As a result, estimates of these cost burdens are considered nominal. | Nominal/Minimal/Negligible | |
| ICR REFERENCE NUMBER: 202301-1545-017 | Request for Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding | From our Federal Register notice dated November 15, 2022, no public comments were received on the estimates of cost burden that are not captured in the estimates of burden hours, i.e., estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information. As a result, estimates of these cost burdens are not available currently. | N/A | |
| ICR REFERENCE NUMBER: 202301-1545-029 | Forest Activities Schedule | From our Federal Register notice, dated December 16, 2022, no public comments on the estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information were received. However, to ensure more accuracy and consistency across its information collections, the IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, the IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202305-1545-001 | Wage and Tax Statements W-2/W-3 Series | To ensure more accuracy and consistency across its information collections, IRS is in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202112-1545-009 | Form 56, Notice Concerning Fiduciary Relationship / Form 56-F, Notice Concerning Fiduciary Relationship of Financial Institution | As suggested by OMB, our Federal Register notice dated September 15, 2021, requested public comments on estimates (of cost burden) that are not captured in the estimates of burden hours, i.e., estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information. No comments were received. However, to ensure more accuracy and consistency across its information collections, the IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, the IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202311-1545-008 | United States Estate (and Generation-Skipping Transfer) Tax Return | There are no annual start-up costs associated with this collection. There are also no costs to the respondents when paying the GST tax electronically through the Electronic Federal Tax Payment System (EFTPS). EFTPS is a free service of the Department of Treasury. | $0 | |
| ICR REFERENCE NUMBER: 202301-1545-015 | Form 706-A - United States Additional Estate Tax Return | "There are no out-of-pocket costs to respondents. The estimated total cost burden to respondents during this three-year approval period is estimated to be $109,980 ($36,660 annually), accounting for the value of their time. The surveys take place across the United States with all cross-sections of society. This estimate was created using the mean hourly wage for all occupations ($28.01) from the Bureau of Labor Statistics May 2021 National Occupational Employment and Wage Estimates - United States." | Methodology | |
| ICR REFERENCE NUMBER: 202110-1545-006 | Life Insurance Statement | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202406-1545-001 | Quarterly Federal Excise Tax Return | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs | Methodology | |
| ICR REFERENCE NUMBER: 202405-1545-015 | Form 843 - Claim for Refund and Request for Abatement | There are no start-up or maintenance costs for this collection. The collection does not require respondents to obtain specialized equipment or professional services. | $0 | |
| ICR REFERENCE NUMBER: 202307-1545-001 | Form 970, Application To Use LIFO Inventory Method | From our Federal Register notice, dated April 25, 2023, no public comments on the estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information were received. However, to ensure more accuracy and consistency across its information collections, the IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, the IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202301-1545-006 | Consent of Shareholder to Include Specific Amount in Gross Income | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202409-1545-002 | Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment) | This information collection will be included in the consolidated OMB submission for Estate and Trust returns currently being developed. IRS is working on the methodology for evaluating estate and trust return burden and cost; and will update the cost and burden estimates as part of the consolidation. | Methodology | |
| ICR REFERENCE NUMBER: 202412-1545-004 | Application for Exemption from Social Security and Medicare Taxes and Waiver of Benefits | From our Federal Register notice dated October 3, 2024, no public comments were received on the estimates of cost burden that are not captured in the estimates of burden hours, i.e., estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information. As a result, estimates of these cost burdens are considered nominal. | Nominal/Minimal/Negligible | |
| ICR REFERENCE NUMBER: 202405-1545-009 | Form 1041-A - U.S. Information Return-Trust Accumulation of Charitable Amounts | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revisiting the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202211-1545-008 | Form 1042, Schedule Q (Form 1042), Form 1042-S, Form 1042-T, and Section 871(m) Transactions | From our Federal Register notice, dated August 30, 2022, no public comments on the estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information were received. However, to ensure more accuracy and consistency across its information collections, the IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, the IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202208-1545-002 | Application of tentative refund | From our Federal Register notice dated June 3, 2022, no public comments were received on the estimates of cost burden that are not captured in the estimates of burden hours, i.e., estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information. As a result, estimates of these cost burdens to respondents is presumed to be nominal. | Nominal/Minimal/Negligible | |
| ICR REFERENCE NUMBER: 202410-1545-010 | Form 1096 - Annual Summary and Transmittal of U.S. Information Returns | This information collection will be included in the consolidated OMB submission for information returns currently being developed. IRS is working on the methodology for evaluating information return burden and cost; and will update the cost and burden estimates as part of the consolidation. | Consolidated/Methodology | |
| ICR REFERENCE NUMBER: 202301-1545-004 | Dividends and Distributions | From our Federal Register notice dated October 31, 2022, no public comments were received on the estimates of cost burden that are not captured in the estimates of burden hours, i.e., estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information. As a result, estimates of these cost burdens are not available currently. | N/A | |
| ICR REFERENCE NUMBER: 202308-1545-019 | Form 1099-INT - Interest Income | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202408-1545-004 | Form 1099-MISC -- Miscellaneous Information | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202408-1545-005 | Nonemployee Compensation | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202301-1545-008 | Original Issue Discount | From our Federal Register notice dated November 10, 2022, no public comments were received on the estimates of cost burden that are not captured in the estimates of burden hours, i.e., estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information. As a result, estimates of these cost burdens are considered nominal. | Nominal/Minimal/Negligible | |
| ICR REFERENCE NUMBER: 202210-1545-015 | Taxable Distributions Received From Cooperatives | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202408-1545-012 | Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. | This information collection will be included in the consolidated OMB submission for information returns currently being developed. IRS is working on the methodology for evaluating information return burden and cost; and will update the cost and burden estimates as part of the consolidation. | Consolidated/Methodology | |
| ICR REFERENCE NUMBER: 202412-1545-013 | Certain Government Payments | This information collection will be included in the consolidated OMB submission for information returns currently being developed. The IRS is working on the methodology for evaluating information return burden and cost; and will update the cost and burden estimates as part of the consolidation. | Consolidated/Methodology | |
| ICR REFERENCE NUMBER: 202410-1545-013 | Form 1116, Foreign Tax Credit | There are no capital/start-up or ongoing operation/maintenance costs associated with this information collection. | $0 | |
| ICR REFERENCE NUMBER: 202304-1545-001 | Application to Adopt, Change, or Retain a Tax Year | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202309-1545-017 | Form 2032 - Contract Coverage Under Title II of the Social Security Act | There are no startup or maintenance costs for this collection. The collection does not require respondents to obtain specialized equipment or professional services. | $0 | |
| ICR REFERENCE NUMBER: 202301-1545-012 | U.S. Departing Alien Income Tax Statement | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202201-1545-001 | Heavy Highway Vehicle Use Tax Return | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202402-1545-016 | Power of Attorney and Declaration of Representation | From our Federal Register notice, dated February 07, 2024, no public comments on the estimates of capital or start-up costs of operation, maintenance, and purchase of services to provide information were received. However, to ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202304-1545-015 | Investment Credit | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202302-1545-008 | Form 3520, Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts; Form 3520-A, Annual Information Return of Foreign Trust With a U.S. Owner. | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202205-1545-007 | Form 4136 - Credit for Federal Tax Paid on Fuels | From our Federal Register notice, dated April 21, 2022, no public comments on the estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information were received. However, to ensure more accuracy and consistency across its information collections, the IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, the IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202205-1545-022 | Recapture of Investment Credit | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202203-1545-021 | Opinion Letter Applications for Pre-Approved Plans (Forms 4461, 4461-A, 4461-B, and 4461-C) | As suggested by OMB, our Federal Register notice dated October 29, 2021, requested public comments on estimates (of cost burden) that are not captured in the estimates of burden hours, i.e., estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information. No comments were received. However, to ensure more accuracy and consistency across its information collections, the IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, the IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202309-1545-014 | Depreciation and Amortization (Including Information on Listed Property) | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202301-1545-023 | Application for Extension of Time to File a Return and/or Pay U.S. Estate (and Generation-Skipping Transfer) Taxes | From our Federal Register notice dated November 15, 2022, no public comments were received on the estimates of cost burden that are not captured in the estimates of burden hours, i.e., estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information. As a result, estimates of these cost burdens are not available currently. | Methodology | |
| ICR REFERENCE NUMBER: 202406-1545-006 | Sales of Business Property | From our Federal Register notice, dated March 26, 2024, no comments on the estimates of capital or start-up costs and cost operation, maintenance, and purchase of services to provide were received. However, to ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202401-1545-011 | Form 4952, Investment Interest Expense Deduction | This information collection will be included in the consolidated OMB submission for Estate and Trust returns currently being developed. IRS is working on the methodology for evaluating estate and trust return burden and cost; and will update the cost and burden estimates as part of the consolidation. | Consolidated/Methodology | |
| ICR REFERENCE NUMBER: 202205-1545-018 | Tax on Accumulation Distribution of Trusts (Form 4970) | The IRS currently estimates the cost burden on respondents to be nominal. | Nominal/Minimal/Negligible | |
| ICR REFERENCE NUMBER: 202203-1545-023 | Form 4972---Tax on Lump-Sum Distributions (From Qualified Retirement Plans of Plan Participants Born Before 1936) | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs | Methodology | |
| ICR REFERENCE NUMBER: 202204-1545-018 | Election To Postpone Determination as To Whether the Presumption Applies That an Activity Is Engaged in for Profit | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202305-1545-005 | Form 5227 - Split-Interest Trust Information Return | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202312-1545-013 | Application for Determination for Employee Benefit Plan | From our Federal Register notice dated November 03, 2023, no public comments on the estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information were received. However, to ensure more accuracy and consistency across its information collections, the IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, the IRS will update this information collection to reflect a more precise estimate of burden and costs | Methodology | |
| ICR REFERENCE NUMBER: 202402-1545-011 | Application for Approval of Prototype Simplified Employee Pension (SEP) or Savings Incentive Match Plan for Employees of Small Employers (SIMPLE IRA Plan) | From our Federal Register notice, dated September 29, 2023, no public comments on the estimates of capital or start-up costs, and costs of operation, maintenance, and purchase of services to provide information were received. IRS anticipates any cost burdens to be minimal. | Nominal/Minimal/Negligible | |
| ICR REFERENCE NUMBER: 202203-1545-006 | Application for Determination for Terminating Plan and Distributable Benefits from Employee Pension Benefit Plans | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202411-1545-008 | International Boycott Report | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202201-1545-013 | Work Opportunity Credit | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202205-1545-013 | Installment Sale Income (Form 6252) | The IRS currently estimates the cost burden on respondents to be nominal. | Nominal/Minimal/Negligible | |
| ICR REFERENCE NUMBER: 202303-1545-003 | Biofuel Producer Credit (Form 6478) | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202303-1545-018 | Information Returns with respect to Energy Grants and Financing | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202205-1545-010 | Form 7004 - Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202405-1545-018 | Monthly Tax Return for Wagers | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs | Methodology | |
| ICR REFERENCE NUMBER: 202212-1545-003 | Occupational Tax and Registration Return for Wagering | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs | Methodology | |
| ICR REFERENCE NUMBER: 202502-1545-023 | Form W-2G, Certain Gambling Winnings | This information collection will be included in the consolidated OMB submission for information returns currently being developed. IRS is working on the methodology for evaluating information return burden and cost; and will update the cost and burden estimates as part of the consolidation. | Methodology | |
| ICR REFERENCE NUMBER: 202203-1545-010 | Statement by Person(s) Receiving Gambling Winnings | The IRS currently estimates the cost burden on respondents to be nominal. To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs | Nominal/Minimal/Negligible | |
| ICR REFERENCE NUMBER: 202201-1545-005 | Claims for credit or refund by tax return preparers or appraisers | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202304-1545-012 | Gas Guzzler Tax | From our Federal Register notice, dated February 21, 2023, no public comments on the estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information were received. However, to ensure more accuracy and consistency across its information collections, the IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, the IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202206-1545-001 | Form 706-CE -- Certificate of Payment of Foreign Death Tax | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202404-1545-022 | Form 5309 - Application for Determination of Employee Stock Ownership Plan | From our Federal Register notice, dated March 25, 2024, no comments on the estimates of capital or start-up costs and cost operation, maintenance, and purchase of services to provide were received. However, to ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs | Methodology | |
| ICR REFERENCE NUMBER: 202305-1545-020 | Form 4422-Application For Certificate Discharging Property Subject To Estate Tax Lien and Form 15056-Escrow Agreement | There is no annual cost to respondents for form 4422 and form 15056. An electronic version of the forms are posted to IRS.gov for download and use by the public/practitioner that need(s) the form. No charges are incurred for processing the request for discharge of property from the estate tax lien or escrow agreement and there is no annualized cost to the federal government. | $0 | |
| ICR REFERENCE NUMBER: 202305-1545-025 | Statement of Payments Received | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202503-1545-015 | Information Returns (IR) Application for Transmitter Control Code (TCC) | This information collection will be included in the consolidated OMB submission for information returns currently being developed. The IRS is working on the methodology for evaluating information return burden and cost; and will update the cost and burden estimates as part of the consolidation. | Consolidated/Methodology | |
| ICR REFERENCE NUMBER: 202208-1545-007 | Application for Approval of Prototype or Employer Sponsored Individual Retirement Arrangement (IRA) | From our Federal Register notice, dated July 22, 2022, no public comments on the estimates of capital or start-up costs, and costs of operation, maintenance, and purchase of services to provide information were received. IRS anticipates any cost burdens to be minimal. | Nominal/Minimal/Negligible | |
| ICR REFERENCE NUMBER: 202311-1545-016 | Application for Reward for Original Information | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202106-1545-002 | Request for Copy of Tax Return | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202410-1545-003 | Form 4810 -- Request for Prompt Assessment Under Internal Revenue Code Section 6501(d) | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202203-1545-001 | Request for Discharge from Personal Liability Under Internal Revenue Code Section 2204 or 6905. (Form 5495) | As suggested by OMB, the Federal Register notice dated January 10, 2022, requested public comments on estimates of cost burden that are not captured in the estimates of burden hours, i.e., estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information. However, to ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202501-1545-009 | Request for a Copy of Exempt or Political Organization IRS Form, Application, or Letter | There are no start-up or maintenance costs for this collection. The collection does not require respondents to obtain specialized equipment or professional services. | $0 | |
| ICR REFERENCE NUMBER: 202408-1545-002 | Simplified Employee Pension—Individual Retirement Accounts Contribution Agreement | From our Federal Register notice dated June 6, 2024, no public comments were received on the estimates of cost burden that are not captured in the estimates of burden hours, i.e., estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information. As a result, estimates of these cost burdens are considered nominal. | Nominal/Minimal/Negligible | |
| ICR REFERENCE NUMBER: 202401-1545-015 | Form 706-NA, United States Estate (and Generation-Skipping Transfer) Tax Return, Estate of nonresident not a citizen of the United States | From our Federal Register notice, dated December 19, 2023, no public comments on the estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information were received. However, to ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202212-1545-022 | Form 5330 - Return of Excise Taxes Related to Employee Benefit Plans | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202403-1545-001 | Credit for Increasing Research Activities | To ensure more accuracy and consistency across its information collections, the IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, the IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202208-1545-008 | Gains and Losses From Section 1256 Contracts and Straddles | From our Federal Register notice, dated July 26, 2022, no public comments on the estimates of capital or start-up costs, and costs of operation, maintenance, and purchase of services to provide information were received. IRS anticipates any cost burdens to be minimal. | Nominal/Minimal/Negligible | |
| ICR REFERENCE NUMBER: 202305-1545-015 | Export Exemption Certificate (Form 1363) | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202204-1545-010 | At-Risk Limitations | From our Federal Register notice, dated April 7, 2022, no public comments on the estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information were received. However, to ensure more accuracy and consistency across its information collections, the IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, the IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202311-1545-015 | Proceeds From Broker and Barter Exchange Transactions | This information collection will be included in the consolidated OMB submission for information returns currently being developed. IRS is working on the methodology for evaluating information return burden and cost; and will update the cost and burden estimates as part of the consolidation. | Consolidated/Methodology | |
| ICR REFERENCE NUMBER: 202404-1545-021 | Manufacturers Excise Taxes and Sporting Goods and Firearms and Other Administrative Provisions of Special Application to Manufacturers and Retailers Excise Taxes | There is no annual cost burden to respondents. The records disclosed and kept are part of of customary and usual business practices. | $0 | |
| ICR REFERENCE NUMBER: 202110-1545-012 | Taxable Fuel; Registration | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202301-1545-032 | Creditability of Foreign Taxes | From our Federal Register notice, dated December 16, 2022, no public comments on the estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information were received. However, to ensure more accuracy and consistency across its information collections, the IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, the IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202408-1545-018 | IRA Contribution Information | There are no start-up or maintenance costs for this collection. The collection does not require respondents to obtain specialized equipment or professional services. | $0 | |
| ICR REFERENCE NUMBER: 202310-1545-001 | Internal Revenue Code Section 6324A Lien Agreement Form | As suggested by OMB, our Federal Register notice will request public comments on estimates of cost burden that are not captured in the estimates of burden hours, i.e., estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information. However, we did not receive any responses from taxpayers on this subject. As a result, estimates of these cost burdens are not available currently. | N/A | |
| ICR REFERENCE NUMBER: 202304-1545-014 | Form 8233--Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual | From our Federal Register notice, dated February 8, 2023, no public comments on the estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information were received. However, to ensure more accuracy and consistency across its information collections, the IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, the IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202405-1545-001 | TD 8096 - Product Liability Losses and Accumulations for Product Liability Losses | From our Federal Register notice, dated March 06, 2024, no comments on the estimates of capital or start-up costs and cost operation, maintenance, and purchase of services to provide were received. However, to ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202204-1545-008 | Disclosure of Reportable Transactions | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202405-1545-011 | Form 1099-A - Acquisition or Abandonment of Secured Property | This information collection will be included in the consolidated OMB submission for information returns currently being developed. IRS is working on the methodology for evaluating information return burden and cost; and will update the cost and burden estimates as part of the consolidation. | Consolidated/Methodology | |
| ICR REFERENCE NUMBER: 202309-1545-002 | Information Return for Publicly Offered Original Issue Discount Instruments | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202211-1545-010 | Disclosure Statement and Regulation Disclosure Statement | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202304-1545-003 | Form 3800, General Business Credit | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202210-1545-004 | Form 8288, U.S. Withholding Tax Return for Certain Dispositions by Foreign Persons, Form 8288-A, Statement of Withholding on Certain Dispositions by Foreign Persons, Form 8288-C, Statement of Withhold | From our Federal Register notice dated September 6, 2022, no public comments were received on the estimates of cost burden that are not captured in the estimates of burden hours, i.e. estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide the information. Therefore, IRS estimates the cost to respondents to be nominal. | Nominal/Minimal/Negligible | |
| ICR REFERENCE NUMBER: 202405-1545-007 | Form 8329, Lender's Information Return for Mortgage Credit Certificates (MCCs); Form 8330, Issuer's Quarterly Information Return for Mortgage Credit Certificates (MCCs) | From our Federal Register notice dated March 7, 2024, no public comments were received on the estimates of cost burden that are not captured in the estimates of burden hours, i.e., estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information. As a result, estimates of these cost burdens are considered nominal. | Nominal/Minimal/Negligible | |
| ICR REFERENCE NUMBER: 202212-1545-001 | Interest Charge on DISC-Related Deferred Tax Liability | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202304-1545-004 | Form 1120-ND, Return for Nuclear Decommissioning Funds and Certain Related Persons | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202112-1545-006 | Returns Required on Magnetic Media | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202301-1545-035 | Qualified Disclaimers of Property | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202412-1545-012 | Declaration and Signature for Electronic and Magnetic Media Filing | From our Federal Register notice, dated October 11, 2022, no public comments on the estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information were received. However, to ensure more accuracy and consistency across its information collections, the IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, the IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202308-1545-014 | Estimated Income Tax for Estates and Trusts | From our Federal Register notice dated June 27, 2023, no public comments were received on the estimates of cost burden that are not captured in the estimates of burden hours, i.e., estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information. | N/A | |
| ICR REFERENCE NUMBER: 202211-1545-007 | Low-Income Housing Credit | From our Federal Register notice, dated April 21, 2022, no public comments on the estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information were received. However, to ensure more accuracy and consistency across its information collections, the IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, the IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202301-1545-019 | Form 8609, Low-Income Housing Credit Allocation Certification; Form 8609-A, Annual Statement for Low-Income Housing Credit | From our Federal Register notice dated November 14, 2022, no public comments were received on the estimates of cost burden that are not captured in the estimates of burden hours, i.e., estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information. As a result, estimates of these cost burdens are considered negligible. | Nominal/Minimal/Negligible | |
| ICR REFERENCE NUMBER: 202302-1545-003 | Buildings qualifying for carryover allocations | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202201-1545-007 | Form 1099-S - Proceeds From Real Estate Transactions | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202502-1545-002 | Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and its costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202407-1545-004 | Form 8582 - Passive Activity Loss Limitations | This information collection will be included in the consolidated OMB submission for Estate and Trust returns currently being developed. IRS is working on the methodology for evaluating estate and trust return burden and cost; and will update the cost and burden estimates as part of the consolidation. | Consolidated/Methodology | |
| ICR REFERENCE NUMBER: 202405-1545-008 | Salary Reduction Simplified Employee Pension-Individual Retirement Accounts Contribution Agreement | From our Federal Register notice dated March 7, 2024, no public comments were received on the estimates of cost burden that are not captured in the estimates of burden hours, i.e., estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information. As a result, estimates of these cost burdens are considered nominal. | Nominal/Minimal/Negligible | |
| ICR REFERENCE NUMBER: 202303-1545-019 | Return of Excise Tax on Undistributed Income of Real Estate Investment Trusts | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202204-1545-021 | Return of Excise Tax on Undistributed Income of Regulated Investment Companies | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202111-1545-009 | Allocation of expenses by real estate mortgage investment conduits | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202205-1545-014 | Allocation of Estimated Tax Payments to Beneficiaries (Form 1041-T) | The IRS currently estimates the cost burden on respondents to be nominal. | Nominal/Minimal/Negligible | |
| ICR REFERENCE NUMBER: 202203-1545-019 | Passive Activity Credit Limitations | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202204-1545-015 | Recapture of Low-Income Housing Credit | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202304-1545-002 | Form 8703 - Annual Certification of a Qualified Residential Rental Project | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202501-1545-003 | Excise Tax Relating to Gain or Other Income Realized by Any Person on Receipt of Greenmail | This information collection will be included in the consolidated OMB submission for excise tax returns currently being developed. IRS is working on the methodology for evaluating excise tax return burden and cost; and will update the cost and burden estimates as part of the consolidation. | Consolidated/Methodology | |
| ICR REFERENCE NUMBER: 202403-1545-010 | Foreign Tax Credit: Notification of Foreign Tax Redeterminations | There are no capital/start-up or ongoing operation/maintenance cost associated with this information collection. | $0 | |
| ICR REFERENCE NUMBER: 202310-1545-012 | Form 8655 - Reporting Agent Authorization; Revenue Procedure 2012-32 | There are no start-up or maintenance costs for this collection outside of customary or usual business or private practices. | $0 | |
| ICR REFERENCE NUMBER: 202206-1545-002 | Form 8288-B -- Application for Withholding Certificate for Dispositions by Foreign Persons of U.S. Real Property Interests | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202301-1545-010 | Information Return for Real Estate Mortgage Investment Conduits (REMICs) and Issuers of Collateralized Debt Obligations | From our Federal Register notice dated November 10, 2022, no public comments were received on the estimates of cost burden that are not captured in the estimates of burden hours, i.e., estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information. As a result, estimates of these cost burdens are not available currently. | N/A | |
| ICR REFERENCE NUMBER: 202401-1545-004 | Time and Manner of Making Certain Elections Under the Technical and Miscellaneous Revenue Act of 1988 (26 CFR 301.9100-8) | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202204-1545-013 | TD 8400 - Taxation of Gain or Loss from Certain Nonfunctional Currency Transactions (Section 988 Transactions) | From our Federal Register notice, dated April 15, 2022, no public comments on the estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information were received. However, to ensure more accuracy and consistency across its information collections, the IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, the IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202306-1545-008 | TD 8350 -- Requirements For Investments To Qualify Under Section 936(d)(4) As Investments in Qualified Caribbean Basin Countries | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202406-1545-004 | Adjustments to Basis of Stock and Indebtedness to Shareholders of S Corporations and Treatment of Distributions by S Corporations to Shareholders | There are no start-up or maintenance costs for this collection. The collection does not require respondents to obtain specialized equipment or professional services. | $0 | |
| ICR REFERENCE NUMBER: 202308-1545-001 | Notification of Distribution from a Generation-Skipping Trust | From our Federal Register notice, dated May 8, 2023, no public comments on the estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information were received. However, to ensure more accuracy and consistency across its information collections, the IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, the IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202301-1545-027 | Generation-Skipping Transfer Tax Return for Distributions | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202209-1545-006 | Form 706-GS(T) - Generation-Skipping Transfer Tax Return For Terminations | From our Federal Register notice dated July 15, 2022, no public comments were received on the estimates of cost burden that are not captured in the estimates of burden hours, i.e. estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide the information. Therefore, IRS estimates the cost to respondents to be nominal. | Nominal/Minimal/Negligible | |
| ICR REFERENCE NUMBER: 202207-1545-009 | Change Your Address (For Individual, Gift, Estate, or Generation-Skipping Transfer Tax Returns) and Change of Address or Responsible Party - Business | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202306-1545-001 | Tax Information Authorization | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202405-1545-013 | Form 8823, Low-Income Housing Credit Agencies Report of Noncompliance or Building Disposition | From our Federal Register notice, dated April 09, 2024, no comments on the estimates of capital or start-up costs and cost operation, maintenance, and purchase of services to provide were received. However, to ensure more accuracy and consistency across its information collections, the IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, the IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202401-1545-013 | Disabled Access Credit | This information collection will be included in the consolidated OMB submission for Estate and Trust returns currently being developed. IRS is working on the methodology for evaluating estate and trust return burden and cost; and will update the cost and burden estimates as part of the consolidation. | Consolidated/Methodology | |
| ICR REFERENCE NUMBER: 202406-1545-008 | TD 8383 Disclosure of Tax Return Information for Purposes of Quality or Peer Reviews; Disclosure of Tax Return Informatiion due to Incapacity or Death of tax Return Preparer | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202303-1545-006 | U.S. Estate Tax Return for Qualified Domestic Trusts | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202203-1545-009 | Notice of Plan Merger or Consolidation, Spinoff, or Transfer of Plan Assets or Liabilities; Notice of Qualified Separate Lines of Business | Currently the IRS estimates the annual cost burden on the taxpayers to be nominal. To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202303-1545-023 | Proceeds of Bonds Used for Reimbursement - FI-59-89 (TD 8394-Final ) | There were no estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services provided to respondents. | $0 | |
| ICR REFERENCE NUMBER: 202501-1545-004 | Tax Treatment of Salvage and Reinsurance | IRS expects there is no cost imposed by the Federal government, as the annual statement to state regulators are a usual and customary business practice for insurance companies. | $0 | |
| ICR REFERENCE NUMBER: 202306-1545-009 | Tax Return Preparer Penalties Under Sections 6694 and 6695 | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202502-1545-013 | Limitation on Passive Activity Losses and Credits- Treatment on Self-Charged Items of Income and Expense | This information collection will be included in the consolidated OMB submission for information returns currently being developed. IRS is working on the methodology for evaluating information return burden and cost; and will update the cost and burden estimates as part of the consolidation. | Consolidated/Methodology | |
| ICR REFERENCE NUMBER: 202305-1545-016 | Capitalization of Interest | From our Federal Register notice dated March 16, 2023, no public comments were received on the estimates of cost burden that are not captured in the estimates of burden hours, i.e., estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information. As a result, estimates of these cost burdens are presumed to be nominal. | Nominal/Minimal/Negligible | |
| ICR REFERENCE NUMBER: 202303-1545-026 | Gasoline Excise Tax and Gasohol; Compressed Natural Gas - TD 8609 | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202210-1545-005 | TD 8458, Real Estate Mortgage Investment Conduits | From our Federal Register notice, dated July 6, 2022, no public comments on the estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information were received. However, to ensure more accuracy and consistency across its information collections, the IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, the IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202207-1545-015 | Enhanced Oil Recovery Credit | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202212-1545-018 | TD 8459 - Settlement Funds | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202311-1545-019 | Cognitive and Psychological Research | There is no dollar cost to respondents. The total estimated annual cost burden to respondents is $148,800. The surveys take place with all cross-sections of society. This estimate was created using the mean hourly wage for all occupations ($29.76) from the BLS May 2022 National Occupational Employment and Wage Estimates - United States. | $0 | The figures here are monetization of the time burden, though the math doesn't make sense. |
| ICR REFERENCE NUMBER: 202209-1545-005 | TD 8517: Debt Instruments With Original Discount; Imputed Interest on Deferred Payment Sales or Exchanges of Property; TD 9599: Property Traded on an Established Market | To ensure more accuracy and consistency across its information collections, IRS is in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202405-1545-006 | Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b); Rev. Proc. 2010-19, Deemed Disposition By Canadian Emigrants Basis Adjustment | From our Federal Register notice dated March 7, 2024, no public comments were received on the estimates of cost burden that are not captured in the estimates of burden hours, i.e., estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information. As a result, estimates of these cost burdens are considered nominal. | Nominal/Minimal/Negligible | |
| ICR REFERENCE NUMBER: 202107-1545-006 | TD 8725 - Miscellaneous Sections Affected by the Taxpayer Bill of Rights 2 and the Personal Responsibility and Work Opportunity Reconciliation Act of 1996. | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202404-1545-009 | Information Reporting by Passport Applicants | There are no start-up or maintenance costs for this collection. The collection does not require respondents to obtain specialized equipment or professional services. | $0 | |
| ICR REFERENCE NUMBER: 202401-1545-006 | TD 8612 - Income, Gift and Estate Tax | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202211-1545-009 | Environmental Taxes (26 CFR Part 52) | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202311-1545-020 | Form 8835 - Renewable Electricity Production Credit | From our Federal Register notice, dated September 29,2023, no public comments on the estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information were received. However, to ensure more accuracy and consistency across its information collections, the IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, the IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202404-1545-001 | TD 9568, Methods to Determine Taxable Income in connection with a Cost Sharing Arrangement - IRC Section 482 | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202502-1545-012 | Qualified Electric Vehicle Credit | From our Federal Register notice dated January 3, 2025, no public comments were received on the estimates of cost burden that are not captured in the estimates of burden hours, i.e., estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information. As a result, estimates of these cost burdens are considered nominal. | Nominal/Minimal/Negligible | |
| ICR REFERENCE NUMBER: 202406-1545-005 | T.D. 8537 - Carryover of Passive Activity Losses and Credits and At Risk Losses to Bankruptcy Estates of Individuals | From our Federal Register notice, dated March 13, 2024, no comments on the estimates of capital or start-up costs and cost operation, maintenance, and purchase of services to provide were received. However, to ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202212-1545-019 | Excise Taxes on Excess Inclusions of REMIC Residual Interests | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202305-1545-014 | Reporting Requirements for Recipients of Points Paid on Residential Mortgages | From our Federal Register notice dated March 14, 2023, no public comments were received on the estimates of cost burden that are not captured in the estimates of burden hours, i.e., estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information. As a result, estimates of these cost burdens are not available currently. | N/A | |
| ICR REFERENCE NUMBER: 202312-1545-008 | Form 3911 - Taxpayer Statement Regarding Refund | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202311-1545-007 | Consent To Extend the Time To Assess Tax Under Section 367—Gain Recognition Agreement | There are no start-up or maintenance costs for this collection. The collection does not require respondents to obtain specialized equipment or professional services outside of customary and usual business practices. | $0 | |
| ICR REFERENCE NUMBER: 202405-1545-014 | Diesel Fuel and Kerosene Excise Tax; Dye Injection | From our Federal Register notice dated March 18, 2024, no public comments were received on the estimates of cost burden that are not captured in the estimates of burden hours, i.e., estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information. As a result, estimates of these cost burdens are considered nominal. | Nominal/Minimal/Negligible | |
| ICR REFERENCE NUMBER: 202501-1545-011 | Form 8849 & Schedules 1,2,3,5,6 & 8--Claim for Refund of Excise Taxes | To ensure more accuracy and consistency across its information collections, the IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, the IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202405-1545-022 | Form 1099-C - Cancellation of Debt | This information collection will be included in the consolidated OMB submission for information returns currently being developed. IRS is working on the methodology for evaluating information return burden and cost; and will update the cost and burden estimates as part of the consolidation. | Consolidated/Methodology | |
| ICR REFERENCE NUMBER: 202205-1545-003 | INTL-21-91 (TD 8656 - Final) Section 6662 - Imposition of the Accuracy-Related Penalty | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202208-1545-009 | Voluntary Customer Surveys to Implement E.O. 12862 Coordinated by the Corporate Planning and Performance Division on Behalf of All IRS Operations Functions | There is no monetary cost to respondents for participating in these data gathering efforts. The vast majority of all costs associated with these efforts are born by the IRS. In a few rare instances that involve interagency data collection efforts, an agency other than the IRS may bear the survey cost. | $0 | |
| ICR REFERENCE NUMBER: 202404-1545-005 | Electronic Filing of Form W-4 | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to ensure accuracy and consistency. | Methodology | |
| ICR REFERENCE NUMBER: 202205-1545-005 | Conduit Arrangements Regulations | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202401-1545-014 | Requirements for Qualified Domestic Trust | From our Federal Register notice, dated November 2, 2023, no public comments on the estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information were received. However, to ensure more accuracy and consistency across its information collections, the IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, the IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202205-1545-015 | Empowerment Zone Employment Credit (Form 8844) | The IRS currently estimates the cost burden on respondents to be nominal. To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202301-1545-005 | Debt Instruments with original instrument discount (OID); Contingent Payments; Anti-Abuse Rule | From our Federal Register notice dated November 4, 2022, no public comments were received on the estimates of cost burden that are not captured in the estimates of burden hours, i.e., estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information. As a result, estimates of these cost burdens are not available currently. | N/A | |
| ICR REFERENCE NUMBER: 202302-1545-001 | TD 8649, Netting Rule for Certain Conversion Transactions | From our Federal Register notice, dated December 16, 2022, no public comments on the estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to comply with the requirements were received. However, to ensure more accuracy and consistency across its information collections, the IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, the IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202110-1545-023 | Third-Party Disclosure Requirements in the IRS Regulations | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202408-1545-024 | Electronic Federal Tax Payment System (EFTPS) | EFTPS is a free service of the U. S. Department of Treasury. However, taxpayers are encouraged to check with their authorized financial institutions for their costs, deadlines, and eligibility requirements associated with each payment method. | $0 | |
| ICR REFERENCE NUMBER: 202312-1545-023 | Certain Transfers of Domestic Stock or Securities by U.S. Persons to Foreign Corporations | From our Federal Register notice, dated November 17, 2023, no public comments on the estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information were received. However, to ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden costs. | Methodology | |
| ICR REFERENCE NUMBER: 202302-1545-002 | Hedging Transactions | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202312-1545-011 | Sale of Residence from Qualified Personal Residence Trust | From our Federal Register notice dated October 12, 2023, no public comments were received on the estimates of cost burden that are not captured in the estimates of burden hours, i.e., estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information. As a result, estimates of these cost burdens are considered nominal. | Nominal/Minimal/Negligible | |
| ICR REFERENCE NUMBER: 202305-1545-023 | Failure To File Gain Recognition Agreements or Satisfy Other Reporting Obligations | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202204-1545-004 | Revenue Procedure 2006-10, Acceptance Agents | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202201-1545-010 | Form 8850, Pre-Screening Notice and Certification Request for the Work Opportunity Credit | To ensure more accuracy and consistency across its information collections, the IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, the IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202205-1545-008 | Form 5304-SIMPLE; Form 5305-SIMPLE; Notice 98-4 | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202201-1545-032 | Revenue Procedure 2015-41 (Formerly 2006-9) - Section 482 - Allocation of Income and Deductions Among Taxpayers | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs | Methodology | |
| ICR REFERENCE NUMBER: 202111-1545-012 | Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order) | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202207-1545-002 | Form 8832 -- Entity Classification Election | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202409-1545-014 | Distributions From an HSA, Archer MSA, or Medicare Advantage MSA | This information collection will be included in the consolidated OMB submission for information returns currently being developed. IRS is working on the methodology for evaluating information return burden and cost; and will update the cost and burden estimates as part of the consolidation. | Consolidated/Methodology | |
| ICR REFERENCE NUMBER: 202501-1545-001 | HSA, Archer MSA, or Medicare Advantage MSA Information | This information collection will be included in the consolidated OMB submission for information returns currently being developed. The IRS is working on the methodology for evaluating information return burden and cost; and will update the cost and burden estimates as part of the consolidation. | Consolidated/Methodology | |
| ICR REFERENCE NUMBER: 202204-1545-009 | Long-Term Care and Accelerated Death Benefits | From our Federal Register notice, dated April 7, 2022, no public comments on the estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information were received. However, to ensure more accuracy and consistency across its information collections, the IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, the IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202312-1545-001 | Revenue Procedure 2024-4 (and successor guidance) | Estimates of the annualized cost to respondents for the hour burdens shown are not available at this time. | N/A | |
| ICR REFERENCE NUMBER: 202305-1545-024 | Rulings and determination letters. (RP 2023-1, RP 2022-10) | As suggested by OMB, the Federal Register notice dated December 15, 2021, requested public comments on estimates of cost burden that are not captured in the estimates of burden hours, i.e., estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information. However, to ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs | Methodology | |
| ICR REFERENCE NUMBER: 202308-1545-006 | Tip Reporting Alternative Commitment (TRAC) Agreement for Use in the Cosmetology and Barber Industry | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202201-1545-019 | Tip Rate Determination Agreement (Gaming Industry); Gaming Industry Tip Compliance Agreement Program | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202302-1545-007 | Revenue Procedure 97-22, 26 CFR 601.105 Examination of returns and claims for refund, credits, or abatement, determination of correct tax liability | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202203-1545-008 | Reporting Requirements for Widely Held Fixed Investment Trusts | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202407-1545-009 | Required Distributions from Retirement Plans | IRS does not anticipate any cost to respondents outside of what is incurred as part of usual and customary business practices. | $0 | |
| ICR REFERENCE NUMBER: 202303-1545-027 | Tuition Statement | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202306-1545-003 | Student Loan Interest Statement (Form 1098-E) | From our Federal Register notice, dated May 19, 2023, no public comments on the estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information were received. However, to ensure more accuracy and consistency across its information collections, the IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, the IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202405-1545-023 | Continuation Coverage Requirements Applicable to Group Health Plans | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202301-1545-024 | Exception from the information reporting requirements in § 6045(e) | From our Federal Register notice dated November 16, 2022, no public comments were received on the estimates of cost burden that are not captured in the estimates of burden hours, i.e., estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information. As a result, estimates of these cost burdens are not available currently. | N/A | |
| ICR REFERENCE NUMBER: 202311-1545-017 | Form 1041-QFT U.S. Income Tax Return for Qualified Funeral Trusts | From our Federal Register notice, dated September 29, 2023, no public comments on the estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information were received. However, to ensure more accuracy and consistency across its information collections, the IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, the IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202303-1545-004 | Form 8857 - Request for Innocent Spouse Relief, Form 8857(SP) | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202407-1545-002 | Qualified Intermediary (QI), Withholding Foreign Partnership (WP), and Withholding Foreign Trust (WT) Application and Account Management System | From our Federal Register notice dated May 2, 2024, no public comments were received on the estimates of cost burden that are not captured in the estimates of burden hours, i.e., estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information. As a result, estimates of these cost burdens are considered nominal. | Nominal/Minimal/Negligible | |
| ICR REFERENCE NUMBER: 202309-1545-005 | Residence of Trusts and Estates - 7701 (TD 8813 - Final) | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202504-1545-007 | Annual Return/Report of Employee Benefit Plan | Note that to reflect OMB’s guidance that burden incurred by service providers be reported as hour burden instead of cost burden, burden that has historically been included as cost burden has been included here as hour burden. | N/A | This was tagged as N/A since it does not specifically indicate that there are no additional burden costs. |
| ICR REFERENCE NUMBER: 202309-1545-004 | W-8 BEN, W-8BEN-E, W-8EIC, W-8EXP, W-8IMY | There is no cost burden to respondents or record keepers resulting from this collection of information. The information provided to withholding agents is kept as part of customary and usual business practices. | $0 | |
| ICR REFERENCE NUMBER: 202310-1545-002 | Interest Computation Under the Look-Back Method for Property Depreciated Under the Income Forecast Method | From our Federal Register notice, dated August 23, 2023, no public comments on the estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information were received. However, to ensure more accuracy and consistency across its information collections, the IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, the IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202311-1545-009 | Communications Excise Tax; Prepaid Telephone Cards | There are no start-up or maintenance costs for this collection. The collection does not require respondents to obtain specialized equipment or professional services. | $0 | |
| ICR REFERENCE NUMBER: 202309-1545-001 | TD 9249 - Escrow Funds and Other Similar Funds | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202401-1545-001 | New Technologies in Retirement Plans | To ensure more accuracy and consistency across its information collections, the IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, the IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202208-1545-001 | Aid of Construction Under Section 118(c) | From our Federal Register notice, dated July 13, 2022, no public comments on the estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information were received. IRS anticipates any cost burdens to be minimal. | Nominal/Minimal/Negligible | |
| ICR REFERENCE NUMBER: 202502-1545-020 | Rev. Proc. 99-17 - Mark to Market Election for Commodities Dealers and Securities and Commodities Traders | There are no annualized costs to the respondents beyond providing information and keeping records as part of customary and usual business or private practices. | $0 | |
| ICR REFERENCE NUMBER: 202202-1545-006 | Publication 3319 - Low-Income Taxpayer Clinic Grant Application Package and Guidelines; Grant Website | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202406-1545-003 | Rev. Proc. 99-21, Disability Suspension | From our Federal Register notice, dated March 06, 2024, no comments on the estimates of capital or start-up costs and cost operation, maintenance, and purchase of services to provide were received. However, to ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202303-1545-008 | Notice 99-43, Nonrecognition Exchanges under Section 897 | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202408-1545-022 | Revenue Procedure 99-50, Combined Information Reporting | There is no annualized cost burden to respondents. | $0 | |
| ICR REFERENCE NUMBER: 202502-1545-022 | TD 8865 - Amortization of Intangible Property | From our Federal Register notice dated January 17, 2025, no public comments were received on the estimates of cost burden that are not captured in the estimates of burden hours, i.e., estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information. As a result, estimates of these cost burdens are considered nominal. | Nominal/Minimal/Negligible | |
| ICR REFERENCE NUMBER: 202208-1545-005 | Employee Plans Compliance Resolution System (EPCRS) | From our Federal Register notice dated August 9, 2022, no public comments were received on the estimates of cost burden that are not captured in the estimates of burden hours, i.e. estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide the information. Therefore, IRS estimates the cost to respondents to be nominal. | Nominal/Minimal/Negligible | |
| ICR REFERENCE NUMBER: 202402-1545-012 | Pre-Approved Plans Program | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202404-1545-020 | Itemized Statement Component of Advisee List | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202209-1545-015 | Reverse Like-kind Exchanges | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202304-1545-007 | Handbook for Authorized IRS e-file Providers | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202303-1545-002 | Employer-Designed Tip Reporting Program (EmTRAC) for the Food and Beverage Industry | To ensure more accuracy and consistency across its information collections, IRS is in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202301-1545-001 | Source of Income from Certain Space and Ocean Activities; Source of Communications Income | From our Federal Register notice dated October 28, 2022, no public comments were received on the estimates of cost burden that are not captured in the estimates of burden hours, i.e., estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information. As a result, estimates of these cost burdens are not available currently. | N/A | |
| ICR REFERENCE NUMBER: 202303-1545-017 | Extraterritorial Income Exclusion | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202303-1545-020 | Practice Before the Internal Revenue Service | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202301-1545-022 | Electronic Payee Statements | From our Federal Register notice dated November 14, 2022, no public comments were received on the estimates of cost burden that are not captured in the estimates of burden hours, i.e., estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information. As a result, estimates of these cost burdens are not available currently. | N/A | |
| ICR REFERENCE NUMBER: 202303-1545-016 | Special Rules for Long-Term Contracts Under Section 460 | From our Federal Register notice, dated January 11, 2023, no public comments on the estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information were received. However, to ensure more accuracy and consistency across its information collections, the IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, the IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202304-1545-016 | Carrier Summary Report, Terminal Operator Report, and Request for Extension of Time to File an ExSTARS Information Return | From our Federal Register notice, dated February 21, 2023, no public comments on the estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information were received. However, to ensure more accuracy and consistency across its information collections, the IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, the IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202301-1545-002 | Revenue Procedure 2001-29, Leveraged Leases | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202309-1545-018 | Constructive Transfers and Transfers of Property to a Third Party on Behalf of a Spouse | There are no annual costs to the respondents. This is a recordkeeping requirement. | $0 | |
| ICR REFERENCE NUMBER: 202401-1545-005 | Disclosure of Returns and Return Information by Other Agencies | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202405-1545-016 | Payments From Qualified Education Programs (Under Sections 529 and 530) | This information collection will be included in the consolidated OMB submission for information returns currently being developed. IRS is working on the methodology for evaluating information return burden and cost; and will update the cost and burden estimates as part of the consolidation. | Consolidated/Methodology | |
| ICR REFERENCE NUMBER: 202405-1545-017 | Form 8302, Electronic Deposit of Tax Refund of $1 Million or More | There are no start-up or maintenance costs for this collection. The collection does not require respondents to obtain specialized equipment or professional services. | $0 | |
| ICR REFERENCE NUMBER: 202407-1545-012 | Revenue Procedure 2003-84, Optional Election to Make Monthly Sec. 706 Allocations | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202204-1545-017 | Forms 8717 and 8717-A - User Fee for Employee Plan Determination or Opinion Letter Request | As suggested by OMB, our Federal Register notice dated March 8, 2022, requested public comments on estimates (of cost burden) that are not captured in the estimates of burden hours, i.e., estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information. No comments were received. However, to ensure more accuracy and consistency across its information collections, the IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, the IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202105-1545-009 | Form 1041-N - U.S. Income Tax Return for Electing Alaska Native Settlement Trusts | From our Federal Register notice dated March 14, 2021, no public comments were received on the estimates of cost burden that are not captured in the estimates of burden hours, i.e. estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide the information. Therefore, IRS estimates the cost to respondents to be nominal. | Nominal/Minimal/Negligible | |
| ICR REFERENCE NUMBER: 202408-1545-008 | Internal Revenue Service Advisory Council Membership Application | The IRS anticipates there is no cost burden to respondents; an applicant must complete and submit a membership application to become a member of Internal Revenue Service Advisory Council. Selection of committee members is made based on the FACA’s requirements and the potential member’s background and qualifications. | $0 | |
| ICR REFERENCE NUMBER: 202405-1545-005 | TD 9082, Guidance under Sections 897, 1445, and 6109 to require use of Taxpayer Identifying Numbers on Submission under the Section 897 and 1445; TD 9751, PATH Act Changes to Section 1445 | From our Federal Register notice dated March 5, 2024, no public comments were received on the estimates of cost burden that are not captured in the estimates of burden hours, i.e., estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information. As a result, estimates of these cost burdens are considered nominal. | Nominal/Minimal/Negligible | |
| ICR REFERENCE NUMBER: 202408-1545-023 | Interest Rates and Appropriate Foreign Loss Payment Patterns for Determining the Qualified Insurance Income of Certain Controlled Corporations under Section 954(i) | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202203-1545-022 | Form 8886-Reportable Transaction Disclosure Statement | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202209-1545-007 | New Markets Credit | From our Federal Register notice dated July 15, 2022, no public comments were received on the estimates of cost burden that are not captured in the estimates of burden hours, i.e. estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide the information. Therefore, IRS estimates the cost to respondents to be nominal. | Nominal/Minimal/Negligible | |
| ICR REFERENCE NUMBER: 202203-1545-002 | Credit for Employer-Provided Childcare Facilities and Services. (Form 8882) | As suggested by OMB, the Federal Register notice dated January 10, 2022, requested public comments on estimates of cost burden that are not captured in the estimates of burden hours, i.e., estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information. However, to ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202402-1545-010 | Credit for Small Employer Pension Plan Startup Costs, Auto-Enrollment, and Military Spouse Participation | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202301-1545-034 | Health Coverage Tax Credit (HCTC) Advance Payments (Form 1099-H) | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202205-1545-001 | Changes in Corporate Control and Capital Structure | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202202-1545-015 | Form 5498 ESA - Coverdell ESA Contribution Information | To ensure more accuracy and consistency across its information collections, IRS is currently in -the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202205-1545-002 | Disclosure of Returns and Return Information to Designee of Taxpayer | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202206-1545-003 | Commercial Revitalization Deduction | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202502-1545-021 | Revenue Procedure 2003-33 - Section 9100 Relief for 338 Elections | There are no start-up or maintenance costs for this collection. The collection does not require respondents to obtain specialized equipment or professional services. | $0 | |
| ICR REFERENCE NUMBER: 202310-1545-009 | TD 9327 (Final) - Disclosure of Returns and Return Information in Connection With Written Contracts or Agreements for the Acquisition of Property and Services for Tax Administration | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202205-1545-016 | Excise Tax on Structured Settlement Factoring Transactions (Form 8876) | The IRS currently estimates the cost burden on respondents to be nominal. To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202205-1545-009 | Systemic Advocacy Issue Submission Form | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202207-1545-003 | Revenue Procedure 2003-39, Section 1031 LKE (Like-Kind Exchanges) Auto Leasing Programs | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology, it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202407-1545-007 | Form 637 - Application for Registration (For Certain Excise Tax Activities) and Questionnaires; IRS Notice 2023-06; IRS Notice 2024-06; IRS Notice 2024-37; IRS Notice 2024-49; IRS Notice 2024-74 | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202209-1545-004 | Health Coverage Tax Credit (HCTC) Monthly Registration and Update | From our Federal Register notice, dated July 20, 2022, no public comments on the estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information were received. IRS anticipates any cost burdens to be minimal. | Nominal/Minimal/Negligible | |
| ICR REFERENCE NUMBER: 202201-1545-022 | TD 9207 - Assumption of Partner Liabilities | To ensure more accuracy and consistency across its information collections, the IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, the IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202208-1545-011 | TD 9178 - Testimony or Production of Records in a Court or Other Proceeding | IRS anticipates that any cost to respondents would be minimal. From our Federal Register notice, dated June 29, 2022, no public comments on the estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information were received. | Nominal/Minimal/Negligible | |
| ICR REFERENCE NUMBER: 202209-1545-011 | Golden Parachute Payments | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202303-1545-010 | Consent to Disclose Tax Compliance Check | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202305-1545-026 | Probable or Prospective Reserves Safe Harbor | There are no annual costs associated with this collection. | $0 | |
| ICR REFERENCE NUMBER: 202305-1545-021 | Information Regarding Request for Refund of Social Security Tax Erroneously Withheld on Wages Received by a Nonresident Alien on an F, J, or M Type Visa | There is no annualized cost burden to respondents. | $0 | |
| ICR REFERENCE NUMBER: 202212-1545-002 | Regulations Governing Practice Before the Internal Revenue Service | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202303-1545-021 | Average Area Purchase Price Safe Harbors and Nationwide Purchase Prices under section 143 | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202306-1545-010 | Election To Treat a Qualified Revocable Trust as Part of an Estate | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202402-1545-005 | Election Out of Generation-Skipping Transfer (GST)Tax Deemed Allocations | From our Federal Register notice, dated February 05, 2024, no comments on the estimates of capital or start-up costs and cost operation, maintenance, and purchase of services to provide were received. However, to ensure more accuracy and consistency across its information collections, the IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202401-1545-012 | Form 13551 - Application to Participate in the IRS Acceptance Agent Program | From our Federal Register notice, dated November 2, 2023, no public comments on the estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information were received. However, to ensure more accuracy and consistency across its information collections, the IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, the IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202312-1545-018 | Entry of Taxable Fuel | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202310-1545-011 | Revenue Procedure 2004-47, Simplified Alternate Procedure for Making Late Reverse QTIP Election | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202209-1545-013 | Timely Mailing Treated As Timely Filing | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202412-1545-002 | Qualified Severance | This information collection will be included in the consolidated OMB submission for transfer tax returns currently being developed. IRS is working on the methodology for evaluating information return burden and cost; and will update the cost and burden estimates as part of the consolidation. | Methodology | |
| ICR REFERENCE NUMBER: 202301-1545-018 | Information Return of U.S. Persons With Respect To Foreign Disregarded Entities; and Transactions Between Foreign Disregarded Entity of a Foreign Tax Owner and the Filer (Form 8858) | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202408-1545-025 | Application for Automatic Extension of Time To File Form 709 or Form 709-NA and/or Payment of Gift/Generation-Skipping Transfer Tax | There are no start-up or maintenance costs for this collection. The collection does not require respondents to obtain specialized equipment or professional services. | $0 | |
| ICR REFERENCE NUMBER: 202312-1545-022 | Notice 2005-4, Fuel Tax Guidance, as modified | From our Federal Register notice, dated November 17,2023, no comments on the estimates of capital or start-up costs and cost operation, maintenance, and purchase of services to provide were received. However, to ensure more accuracy and consistency across its information collections, the IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202408-1545-021 | Repayment of a buyout prior to re-employment with the Federal Government | There are no start-up or maintenance costs for this collection. The collection does not require respondents to obtain specialized equipment or professional services. | $0 | |
| ICR REFERENCE NUMBER: 202403-1545-002 | Continuation Sheet (Additional Information) OF-306, Declaration for Federal Employment | There is no dollar cost to respondents. The total estimated annual cost burden to respondents is $65,069. The IRS expects this form will be completed by all cross-sections of society. This estimate was created using the mean hourly wage for all occupations ($31.48) from the BLS May 2023 National Occupational Employment and Wage Estimates - United States (May 2023 National Occupational Employment and Wage Estimates (bls.gov). | $0 | |
| ICR REFERENCE NUMBER: 202404-1545-019 | Form 8804-C - Certificate of Partner-Level Items to Reduce Section 1446 Withholding | There are no start-up or maintenance costs for this collection. The collection does not require respondents to obtain specialized equipment or professional services outside of normal business practices. | $0 | |
| ICR REFERENCE NUMBER: 202409-1545-012 | Consumer Cooperative Exemption Application | This information collection will be included in the consolidated OMB submission for information returns currently being developed. IRS is working on the methodology for evaluating information return burden and cost; and will update the cost and burden estimates as part of the consolidation. | Methodology | |
| ICR REFERENCE NUMBER: 202201-1545-034 | 26 U.S. Code § 475 - Mark to market accounting method for dealers in securities | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202206-1545-004 | Return by a Shareholder Making Certain Late Elections To End Treatment as a Passive Foreign Investment Company | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202205-1545-019 | Contributions of Motor Vehicles, Boats, and Airplanes (Form 1098-C) | The IRS currently estimates the cost burden on respondents to be nominal. To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Nominal/Minimal/Negligible | |
| ICR REFERENCE NUMBER: 202412-1545-003 | Reporting of suspected tax law violations | There are no out-of-pocket costs to respondents to provide this information to the IRS. | $0 | |
| ICR REFERENCE NUMBER: 202503-1545-012 | Intake/Interview & Quality Review Sheets | The IRS anticipates there are no cost burdens to the respondents as the VITA program offers free tax assistance to qualified program participants. Additionally, the IRS received no public comments related to the cost burden from the Federal Register notice dated May 28, 2024. | $0 | |
| ICR REFERENCE NUMBER: 202201-1545-016 | TD 9360 (Final) - Guidance on Passive Foreign Company (PFIC) Purging Elections | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202203-1545-020 | Waiver of Right to Consistent Agreement of Partnership Items and Partnership-Level Determinations as to Penalties, Additions to Tax, and Additional Amounts | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202204-1545-014 | Supplemental Income and Loss | From our Federal Register notice, dated April 15, 2022, no public comments on the estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information were received. However, to ensure more accuracy and consistency across its information collections, the IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, the IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202206-1545-008 | Schedule F (Form 1040) - Profit or Loss From Farming | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202407-1545-015 | Employee Retention Credit for Employers Affected by Qualified Disasters | There are no start-up or maintenance costs for this collection. The collection does not require respondents to obtain specialized equipment or professional services. | $0 | |
| ICR REFERENCE NUMBER: 202305-1545-030 | Form 8908 - Energy Efficient Home Credit | To ensure more accuracy and consistency across its information collections, the IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, the IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202201-1545-012 | Distilled Spirits Credit | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202301-1545-033 | Domestic Production Activities Deduction | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202204-1545-001 | Form 8910 - Alternative Motor Vehicle Credit | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202202-1545-020 | Notice 2023-24, Section- 45J Credit for Production of Electricity from Advanced Nuclear Power Facilities | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202202-1545-019 | Notice 2007-52 Qualifying Advanced Coal Project Program | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202210-1545-010 | Energy Efficient Commercial Buildings Deduction (Form 7205) | During the public commenting period, IRS did not receive any substantive responses from taxpayers on this subject. As a result, IRS estimates the cost burdens to the public are minimal. | Nominal/Minimal/Negligible | |
| ICR REFERENCE NUMBER: 202205-1545-004 | Reducing Tax Burden on America's Taxpayers | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202205-1545-017 | Revocation of Election filed under I.R.C. 83(b) | The IRS currently estimates the cost burden on respondents to be nominal. | Nominal/Minimal/Negligible | |
| ICR REFERENCE NUMBER: 202112-1545-005 | TD 9451 - Guidance Necessary To Facilitate Business Election Filing; Finalization of Controlled Group Qualification Rules, TD 9759-Limitations on the Importation of Net Built-In Losses | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202405-1545-002 | Limited Payability Claim Against the United States For Proceeds of an Internal Revenue Refund Check | From our Federal Register notice dated March 1, 2024, no public comments were received on the estimates of cost burden that are not captured in the estimates of burden hours, i.e., estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information. As a result, estimates of these cost burdens are considered nominal. | Nominal/Minimal/Negligible | |
| ICR REFERENCE NUMBER: 202407-1545-023 | Clean Renewable Energy Bond Credit and Gulf Bond Credit | This information collection will be included in the consolidated OMB submission for Estate and Trust returns currently being developed. IRS is working on the methodology for evaluating estate and trust return burden and cost; and will update the cost and burden estimates as part of the consolidation. | Consolidated/Methodology | |
| ICR REFERENCE NUMBER: 202208-1545-004 | Tribal Evaluation of Filing and Accuracy Compliance (TEFAC) - Compliance Check Report | From our Federal Register notice dated June 7, 2022, no public comments were received on the estimates of cost burden that are not captured in the estimates of burden hours, i.e., estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information. As a result, IRS estimates of the cost burdens are presumed to be nominal. | Nominal/Minimal/Negligible | |
| ICR REFERENCE NUMBER: 202301-1545-020 | Application to Participate in the Income Verification Express Service (IVES) Program | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202312-1545-003 | Procedures for Requesting Competent Authority Assistance Under Tax Treaties | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202308-1545-017 | Notice of Qualified Equity Investment for New Markets Credit | From our Federal Register notice, dated August 07, 2023, no public comments on the estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information were received. However, to ensure more accuracy and consistency across its information collections, the IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, the IRS will update this information collection to reflect a more precise estimate of burden costs. | Methodology | |
| ICR REFERENCE NUMBER: 202309-1545-003 | Notice of Recapture Event for New Markets Credit | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202406-1545-013 | Form 3115 - Application for Change in Accounting Method | From the Federal Register notice dated May 14, 2024, no comments on the estimates of capital or start-up costs and cost operation, maintenance, and purchase of services to provide were received. However, to ensure more accuracy and consistency across its information collections, the IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, the IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202403-1545-004 | Form 8879-EX, IRS e-file Signature Authorization for Forms 720, 2290, and 8849 | There are no capital and start-up, operation or maintenance costs to respondents. | $0 | |
| ICR REFERENCE NUMBER: 202501-1545-010 | Special Rules for Single-Employer Defined Benefit Pension Plans and Election of Alternative Minimum Funding Standards for Community Newspaper Plans. | There are no annualized costs to the respondents beyond providing information and keeping records as part of customary and usual business or private practices. | $0 | |
| ICR REFERENCE NUMBER: 202301-1545-021 | Employment Tax Adjustments and Rules Relating to Additional Medicare Tax | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202312-1545-007 | Late Filing of Certification or Notices | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202404-1545-025 | Form 8924 - Excise Tax on Certain Transfers of Qualifying Geothermal or Mineral Interests | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202306-1545-005 | Application for Central Withholding Agreement; Directed Withholding and Deposit Verification; Application for Central Withholding Agreement Less than $10,000 | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202205-1545-026 | Obligations principally secured by an interest in real property | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202403-1545-012 | Annual Certification for Multiemployer Defined Benefit Plans | From our Federal Register notice, dated November 28, 2023, no public comments on the estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information were received. However, to ensure more accuracy and consistency across its information collections, the IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, the IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202202-1545-005 | Revenue Procedures 2008-60; 2012-27: Election Involving the Repeal of the Bonding Requirement and Notification of Increase of Tax under § 42(j)(6) | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202405-1545-003 | Information Reporting Requirements Under Code Sec. 6039 | This information collection will be included in the consolidated OMB submission for information returns currently being developed. IRS is working on the methodology for evaluating information return burden and cost; and will update the cost and burden estimates as part of the consolidation. | Methodology | |
| ICR REFERENCE NUMBER: 202201-1545-017 | Form 1127 - Application for Extension of Time for Payment of Tax Due to Undue Hardship | To ensure more accuracy and consistency across its information collections, the IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, the IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202312-1545-004 | Carbon Oxide Sequestration Credit | Our Federal Register notice dated September 29, 2023, requested public comments on estimates of cost burden that are not captured in the estimates of burden hours, i.e., estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information. However, we did not receive any responses from taxpayers on this subject. As a result, estimates of these cost burdens to respondents is presumed to be nominal. | Nominal/Minimal/Negligible | |
| ICR REFERENCE NUMBER: 202304-1545-006 | Form 8936 - Clean Vehicle Credits | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202203-1545-018 | Notice of Expatriation and Waiver of Treaty Benefits | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202207-1545-010 | Identity Theft Affidavit and Business Identity Theft Affidavit | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202202-1545-013 | Form 13997, Validating Your TIN and Reasonable Cause | There is no annual cost burden to respondents. | $0 | |
| ICR REFERENCE NUMBER: 202207-1545-004 | Notice 2009-52, Election of Investment Tax Credit in Lieu of Production Tax Credit; Coordination with Department of Treasury Grants for Specified Energy Property in Lieu of Tax Credits | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202201-1545-020 | Form 8928- Return of Certain Excise Taxes Under Chapter 43 & TD 9457-Employer Comparable Contributions to HSAs and Requirement for filing excise taxes under sections 4980B, 4980D, 4980E and 4980G. | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202311-1545-012 | Qualifying Advanced Energy Project Credit - Notice 2023-18 | There are no start-up costs associated with this collection. | $0 | |
| ICR REFERENCE NUMBER: 202209-1545-002 | Disclosure of returns and return information | During the public commenting period, IRS did not receive any responses from taxpayers on this subject. As a result, IRS estimates there are no cost burdens to the public. | N/A | This was tagged as N/A since it does not specifically indicate that there are no additional burden costs. |
| ICR REFERENCE NUMBER: 202403-1545-015 | TD 9605 - Payout Requirements for Type III Supporting Organizations that are not Functionally Integrated | There are no start-up or maintenance costs for this collection. The collection does not require respondents to obtain specialized equipment or professional services. | $0 | |
| ICR REFERENCE NUMBER: 202204-1545-016 | Form 5316, Application for Group or Pooled Trust Ruling | From our Federal Register notice, dated April 15, 2022, no public comments on the estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information were received. However, to ensure more accuracy and consistency across its information collections, the IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, the IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202309-1545-009 | Tax Return Preparer Complaint Process and Fraud or Misconduct Affidavit | There are no start-up or maintenance costs for this collection. The collection does not require respondents to obtain specialized equipment or professional services. | $0 | |
| ICR REFERENCE NUMBER: 202309-1545-010 | Relief for Certain Spouses of Military Personnel | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202206-1545-007 | Annual Registration Statement Identifying Separated Participants With Deferred Vested Benefits | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202312-1545-020 | Form 8946, PTIN Supplemental Application for Foreign Persons Without a Social Security Number | From our Federal Register notice, dated November 03, 2023, no public comments on the estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information were received. However, to ensure more accuracy and consistency across its information collections, the IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202312-1545-014 | IRS Paid Preparer Tax Identification Number (PTIN) Application and Renewal | There is a registration/renewal fee of $19.75 to acquire a PTIN to prepare federal tax return. | N/A | PTINs have to be renewed annually. Separately, the IRS reports on the amount of fees collected annually. |
| ICR REFERENCE NUMBER: 202303-1545-022 | Rules for Certain Rental Real Estate Activities | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202110-1545-017 | Statement of Specified Foreign Financial Assets | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202303-1545-011 | Form 1097-BTC, Bond Tax Credit | From our Federal Register notice, dated January 5, 2023, no public comments on the estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information were received. However, to ensure more accuracy and consistency across its information collections, the IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, the IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202401-1545-008 | Form 8941 - Credit for Small Employer Health Insurance Premiums | This information collection will be included in the consolidated OMB submission for Estate and Trust returns currently being developed. IRS is working on the methodology for evaluating estate and trust return burden and cost; and will update the cost and burden estimates as part of the consolidation. | Consolidated/Methodology | |
| ICR REFERENCE NUMBER: 202312-1545-009 | Form 15597 - Foreclosure Sale Purchaser Contact Information Request | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202402-1545-006 | Tax Returns or Statements; Specified tax return preparers required to file individual income tax returns using magnetic media, waiver requests. | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to ensure accuracy and consistency. | Methodology | |
| ICR REFERENCE NUMBER: 202301-1545-003 | Information Reporting for Payments Made in Settlement of Payment Card and Third-Party Network Transactions | Form our Federal Register notice dated October 28, 2022, no public comments were received on the estimates of cost burden that are not captured in the estimates of burden hours, i.e., estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information. As a result, estimates of these cost burdens are not available currently. | N/A | |
| ICR REFERENCE NUMBER: 202312-1545-005 | Generic Clearance for the Collection of Qualitative Feedback on Agency Service Delivery | No costs are anticipated. | $0 | |
| ICR REFERENCE NUMBER: 202501-1545-016 | Branded Prescription Drugs | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202303-1545-007 | IRS Taxpayer Burden Surveys | There are no capital/start-up or ongoing operation/maintenance costs associated with collection of taxpayer burden information. | $0 | |
| ICR REFERENCE NUMBER: 202303-1545-025 | Form 14242 - Report Suspected Abusive Tax Promotions or Preparers | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202203-1545-007 | Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) Programs | To ensure more accuracy and consistency across its information collections, the IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, the IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202203-1545-015 | Form 13768 - Electronic Tax Administration Advisory Committee Membership Application | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202408-1545-001 | Health Insurance Premium Tax Credit | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202403-1545-003 | Longevity Annuity Contracts | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202211-1545-013 | Form 14417 - Reimbursable Agreement - Non-Federal Entities; Form 14417-A - Statistics of Income - User Fee | The forms are similar to the ones that are used for federal interagency agreements, and include the collection of billing and accounting information needed to execute a cost reimbursable agreement for services from the IRS. Respondents are not expected to incur any costs to provide the information to the IRS. | $0 | |
| ICR REFERENCE NUMBER: 202306-1545-007 | Revenue Procedure 2014-49 | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202410-1545-006 | Voluntary Disclosure Practice and Streamlined Filing Compliance Procedures | From our Federal Register notice, dated October 21, 2024, no public comments on the estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information were received. There are no known costs outside of the estimated time burden for reporting and recordkeeping. | N/A | This was tagged as N/A since it does not specifically indicate that there are no additional burden costs. |
| ICR REFERENCE NUMBER: 202202-1545-010 | TD 9764, Section 6708 Failure to Maintain List of Advisees with Respect to Reportable Transactions | To ensure more accuracy and consistency across its information collections, the IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, the IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202109-1545-007 | Foreign Account Tax Compliance Act (FATCA) | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202106-1545-008 | Customer Satisfaction Information Collections for the period 2021-2024 | There is no monetary cost to respondents for participating in these data gathering efforts. All costs associated with these efforts are born by the IRS. | $0 | |
| ICR REFERENCE NUMBER: 202404-1545-018 | Information Reporting by Applicable Large Employers on Health Insurance Coverage Offered Under Employer-Sponsored Plans | This information collection will be included in the consolidated OMB submission for information returns currently being developed. IRS is working on the methodology for evaluating information return burden and cost; and will update the cost and burden estimates as part of the consolidation. | Consolidated/Methodology | |
| ICR REFERENCE NUMBER: 202203-1545-011 | Reporting of health insurance coverage | The IRS currently estimates the cost burden on respondents to be nominal. To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Nominal/Minimal/Negligible | |
| ICR REFERENCE NUMBER: 202406-1545-007 | Form 4219, Statement of Liability of Lender, Surety, or Other Person for Withholding Taxes | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202504-1545-015 | Collection of Qualitative Feedback on Agency Service Delivery | No costs are anticipated. | $0 | |
| ICR REFERENCE NUMBER: 202409-1545-013 | Notice 2015-4 - Performance & Quality for Small Wind Energy Property | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202406-1545-002 | Form 5498-QA -- ABLE Account Contribution Information / Form 1099-QA -- Distributions From ABLE Accounts | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202407-1545-006 | Form 8971 -- Information Regarding Beneficiaries Acquiring Property from a Decedent | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202409-1545-005 | Waiver of 60-Day Rollover Requirement | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | $0 | |
| ICR REFERENCE NUMBER: 202303-1545-013 | Country-by-Country Reporting | From our Federal Register notice, dated January 5, 2023, no public comments on the estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information were received. However, to ensure more accuracy and consistency across its information collections, the IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, the IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202303-1545-009 | Form 14693 - Application for Reduced Rate of Withholding on Whistleblower Award Payment | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202401-1545-007 | Wage and Investment Strategies and Solutions Behavioral Laboratory Customer Surveys and Support | No costs to the study respondents are anticipated. No costs to the study respondents are anticipated. | $0 | |
| ICR REFERENCE NUMBER: 202410-1545-008 | Form 8904 - Credit for Oil and Gas Production From Marginal Wells | To ensure more accuracy and consistency across its information collections, the IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, the IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202203-1545-016 | Notice Regarding Certain Church Plan Clarifications under Section 336 of the PATH Act | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202205-1545-020 | Guidance Regarding the Transition Tax Under Section 965 and Related Provision | A valuation of the burden hours at $95/hour (2017) times the 9,601 hours leads to a PRA-based estimate of the reporting costs to taxpayers of $912,095. This is a one-time paperwork burden. IRS anticipates this as a one-time initial cost that most filers have already incurred. IRS does not anticipate any continual operating costs. The IRS assigns individuals and entities monetization rates based on the respective individual or entity’s observed level of economic activity. The $95.02 monetization rate is the maximum rate the IRS assigns an individual or firm. This rate represents the upper bound of the costs to employ an accountant earning wages at the 90% according to the BLS Occupational Employment Statistics. It also incorporates the cost to provide benefits from the Employer Costs for Employee Compensation Historical Listing (National Compensation Survey) as well a 10% adjustment for overhead. | $0 | |
| ICR REFERENCE NUMBER: 202408-1545-019 | Information Reporting for Certain Life Insurance Contract Transactions | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202301-1545-025 | Form 1098-F - Fines, Penalties, and Other Amounts | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202203-1545-014 | Relief for Service in Combat Zone and for Presidentially Declared Disaster | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202306-1545-004 | Comprehensive Taxpayer Attitude Survey (CTAS) | There are no out-of-pocket costs to respondents. The estimated total cost burden to respondents during this three-year approval period is estimated to be $109,980 ($36,660 annually), accounting for the value of their time. The surveys take place across the United States with all cross-sections of society. This estimate was created using the mean hourly wage for all occupations ($28.01) from the Bureau of Labor Statistics May 2021 National Occupational Employment and Wage Estimates - United States. | $0 | |
| ICR REFERENCE NUMBER: 202306-1545-013 | Improving Customer Experience (OMB Circular A-11, Section 280 Implementation) | No costs for respondents are anticipated. | $0 | |
| ICR REFERENCE NUMBER: 202310-1545-003 | TD 9926-Regulations Providing Guidance Under Section 1446(f) | From our Federal Register notice, dated August 11, 2023, no public comments on the estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information were received. However, to ensure more accuracy and consistency across its information collections, the IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, the IRS will update this information collection to reflect a more precise estimate of burden costs. | Methodology | |
| ICR REFERENCE NUMBER: 202312-1545-017 | Guidance under Section 529A: Qualified ABLE Programs | There are no capital/start-up or ongoing operation/maintenance costs associated with this information collection. | $0 | |
| ICR REFERENCE NUMBER: 202401-1545-010 | Form 15320, Application for Security Summit Membership | There are no start-up or maintenance costs for this collection. The collection does not require respondents to obtain specialized equipment or professional services. | $0 | |
| ICR REFERENCE NUMBER: 202301-1545-013 | Provisional Foreign Tax Credit Agreement | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202312-1545-002 | Request for Section 754 Revocation (Form 15254) | From our Federal Register notice dated October 5, 2023, no public comments were received on the estimates of cost burden that are not captured in the estimates of burden hours, i.e., estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information. As a result, estimates of these cost burdens are considered nominal. | Nominal/Minimal/Negligible | |
| ICR REFERENCE NUMBER: 202502-1545-019 | TD 9984 - De Minimis Error Safe Harbor Exceptions to Penalties for Failure to File Correct Information Returns or Furnish Correct Payee Statements | There are no start-up or maintenance costs for this collection. The collection does not require respondents to obtain specialized equipment or professional services. | $0 | |
| ICR REFERENCE NUMBER: 202201-1545-038 | Form 7203, S Corporation Shareholder Stock and Debt Basis Limitations | To ensure more accuracy and consistency across its information collections, the IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, the IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202211-1545-011 | Rev. Proc. 2022-26 - Superfund; Imported Substances; Procedures for Filing a Petition | (Report Missing) | Supporting Statement Missing | |
| ICR REFERENCE NUMBER: 202305-1545-013 | Form 7207, Advanced Manufacturing Production Credit | To ensure more accuracy and consistency across its information collections, the IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, the IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202308-1545-003 | Section 48(e) Low-Income Communities Bonus Credit Program (TD 9979) | To ensure more accuracy and consistency across its information collections, the IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, the IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202304-1545-005 | Pre-Filing Registration for Elective Payment and Transfer Elections | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202403-1545-013 | Transfer of Credit under Sections 30D and 25E from Taxpayer to Eligible Entity | There are no start-up or maintenance costs for this collection. The collection does not require respondents to obtain specialized equipment or professional services. | $0 | |
| ICR REFERENCE NUMBER: 202402-1545-008 | Compliance Assurance Process (CAP) Application and Associated Forms | To ensure more accuracy and consistency across its information collections, IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202307-1545-004 | Application for Extension of Time to Furnish Recipient Statements (Form 15397) | There are no start-up or maintenance costs for this collection. The collection does not require respondents to obtain specialized equipment or professional services. | $0 | |
| ICR REFERENCE NUMBER: 202308-1545-005 | Tax-Exempt Organization Complaint (Referral) | IRS anticipates that there will be no start-up or maintenance costs for this collection. The collection does not required respondents to obtain specialized equipment or professional services. | $0 | |
| ICR REFERENCE NUMBER: 202406-1545-011 | Increased Credit or Deduction Amounts for Satisfying Certain Prevailing Wage and Registered Apprenticeship Requirements | This information collection will be included in the consolidated OMB submission for Estate and Trust returns currently being developed. IRS is working on the methodology for evaluating estate and trust return burden and cost; and will update the cost and burden estimates as part of the consolidation. The annual cost burden for individual filers and business filers will be included in 1545-0074 and 1545-0123, respectively. | Consolidated/Methodology | |
| ICR REFERENCE NUMBER: 202405-1545-012 | Form 15434 - Employee Retention Credit Voluntary Disclosure Program | IRS does not anticipate that there will be any out-of-pocket costs to respondents to file and complete these forms. | $0 | |
| ICR REFERENCE NUMBER: 202404-1545-007 | Certifications for Exceptions to the 10% Additional Tax | There are no start-up costs associated with this collection. | $0 | |
| ICR REFERENCE NUMBER: 202312-1545-024 | Taxpayer Experience Office Speaker Request | There are no start-up costs associated with this collection. | $0 | |
| ICR REFERENCE NUMBER: 202311-1545-003 | Clean Hydrogen Production Credit | Our Federal Register notice will request public comments on estimates of cost, burden that are not captured in the estimates of burden hours, i.e., estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information. IRS received no feedback on the estimated cost to respondents. | N/A | |
| ICR REFERENCE NUMBER: 202302-1545-009 | Excise Tax on Repurchase of Corporate Stock (Form 7208) | From our Federal Register notice dated January 31, 2023, no public comments were received on the estimates of cost burden that are not captured in the estimates of burden hours (i.e., estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information). As a result, estimates of these cost burdens are not available currently. | N/A | |
| ICR REFERENCE NUMBER: 202403-1545-014 | Consent for Disclosure of Non-Tax IRS Records Protected under the Privacy Act and IRS Request for Individual Access to Non-Tax Records under the Privacy Act | There are no capital/start-up or ongoing operation/maintenance cost associated with this information collection. | $0 | |
| ICR REFERENCE NUMBER: 202412-1545-010 | Clean Electricity Low-Income Communities Bonus Credit Amount Program | To ensure more accuracy and consistency across its information collections, the IRS is currently in the process of revising the methodology it uses to estimate burden and costs. Once this methodology is complete, the IRS will update this information collection to reflect a more precise estimate of burden and costs. | Methodology | |
| ICR REFERENCE NUMBER: 202404-1545-010 | Digital Asset Proceeds From Broker Transactions | This information collection will be included in the consolidated OMB submission for information returns currently being developed. IRS is working on the methodology for evaluating information return burden and cost; and will update the cost and burden estimates as part of the consolidation. | Consolidated/Methodology | |
| ICR REFERENCE NUMBER: 202410-1545-007 | IRS Governmental Liaison (GL) Data Exchange Request | There are no start-up or maintenance costs for this collection. The collection does not require respondents to obtain specialized equipment or professional services. | $0 |