Proposed Collection; Comment Request for Form 8900


Federal Register, Volume 80 Issue 223 (Thursday, November 19, 2015)

Federal Register Volume 80, Number 223 (Thursday, November 19, 2015)


Pages 72489-72490

From the Federal Register Online via the Government Publishing Office

FR Doc No: 2015-29564



Internal Revenue Service

Proposed Collection; Comment Request for Form 8900

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.


SUMMARY: The Department of the Treasury, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning Form 8900, Qualified Railroad Track Maintenance Credit.

DATES: Written comments should be received on or before January 19, 2016 to be assured of consideration.

ADDRESSES: Direct all written comments to Michael Joplin, Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, DC 20224.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or copies of the form and instructions should be directed to Kerry Dennis, at Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, DC 20224, or through the internet at

SUPPLEMENTARY INFORMATION: Title: Qualified Railroad Track Maintenance Credit.

OMB Number: 1545-1983.

Form Number: 8900.

Abstract: Form 8900 Qualified Railroad Track Maintenance Credit, was developed to carry out the provisions of Code section 45G. This section was added by section 245 of the American Jobs Creation Act of 2004 (Pub. L. 108-357). Form 8900 provides a means for the eligible taxpayer to compute the amount of credit.

Current Actions: There are no changes in the paperwork burden previously approved by OMB. This form is being submitted for renewal purposes only.

Type of Review: Extension of a current OMB approval.

Affected Public: Business or other for-profit organizations and farms.

Estimated Number of Respondents: 333.

Estimated Time per Respondent: 5 hours, 58 minutes.

Estimated Total Annual Burden Hours: 1,985.

Page 72490

The following paragraph applies to all of the collections of information covered by this notice:

An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless the collection of information displays a valid OMB control number. Books or records relating to a collection of information must be retained as long as their contents may become material in the administration of any internal revenue law. Generally, tax returns and tax return information are confidential, as required by 26 U.S.C. 6103.

Request for Comments: Comments submitted in response to this notice will be summarized and/or included in the request for OMB approval. All comments will become a matter of public record.

Comments are invited on: (a) Whether the collection of information is necessary for the proper performance of the functions of the agency, including whether the information shall have practical utility; (b) the accuracy of the agency's estimate of the burden of the collection of information; (c) ways to enhance the quality, utility, and clarity of the information to be collected; (d) ways to minimize the burden of the collection of information on respondents, including through the use of automated collection techniques or other forms of information technology; and (e) estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information.

Approved: November 13, 2015.

Michael Joplin,

IRS Reports Clearance Officer.

FR Doc. 2015-29564 Filed 11-18-15; 8:45 am