Proposed Collection; Comment Request for Form 8936

CourtInternal Revenue Service
Citation87 FR 11856
Record Number2022-04383
Published date02 March 2022
Federal Register, Volume 87 Issue 41 (Wednesday, March 2, 2022)
[Federal Register Volume 87, Number 41 (Wednesday, March 2, 2022)]
                [Notices]
                [Pages 11856-11857]
                From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
                [FR Doc No: 2022-04383]
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                DEPARTMENT OF THE TREASURY
                Internal Revenue Service
                Proposed Collection; Comment Request for Form 8936
                AGENCY: Internal Revenue Service (IRS), Treasury.
                ACTION: Notice and request for comments.
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                SUMMARY: The Internal Revenue Service (IRS), 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 information collections, as required by the Paperwork Reduction Act
                of 1995. The IRS is soliciting comments concerning Qualified Plug-In
                Electric Drive Motor Vehicle Credit.
                DATES: Written comments should be received on or before May 2, 2022 to
                be assured of consideration.
                ADDRESSES: Direct all written comments to Andres Garcia, Internal
                Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC
                20224, or by email to [email protected]. Include ``OMB Number 1545-2137-
                Qualified Plug-In Electric Drive Motor Vehicle Credit'' in the subject
                line of the message.
                FOR FURTHER INFORMATION CONTACT: Requests for additional information or
                copies of this collection should be directed to Martha R. Brinson, at
                (202) 317-5753, or at Internal Revenue Service, Room 6526, 1111
                Constitution Avenue NW, Washington, DC 20224, or through the internet
                at [email protected].
                SUPPLEMENTARY INFORMATION:
                 Title: Qualified Plug-in Electric Drive Motor Vehicle Credit
                (Notice 2009-89, as modified by Notice 2012-54).
                 OMB Number: 1545-2137.
                 Form Number: 8936.
                 Abstract: Notice 2009-54 sets forth interim guidance, pending the
                issuance of regulations, relating to the qualified plug-in electric
                drive motor vehicle credit under section 30D of the Internal Revenue
                Code, as in effect for vehicles acquired after December 31, 2009.
                Notice 2012-54 modifies Notice 2009-89, by providing a new address to
                which a vehicle manufacturer (or, in the case of a foreign vehicle
                manufacturer, its domestic distributor) must send vehicle
                certifications and quarterly reports under Notice 2009-89.
                 Form 8936 is used for tax years beginning after 2008, to figure the
                credit for qualified plug-in electric drive motor vehicles placed in
                service during your tax year. The credit attributable to depreciable
                property (vehicle used for business or investment purposes) is treated
                as a general business credit. Any credit not attributable to
                depreciable property is treated as a personal credit.
                 Current Actions: There are no changes being made to the burden
                associated with the collection.
                 Type of Review: Extension of a currently approved collection.
                 Affected Public: Individual, Businesses, and other for-profit
                organizations.
                Notice 2012-54
                 Estimated Number of Respondents: 12.
                 Estimated Time per Respondent: 23 hrs.
                 Estimated Total Annual Burden Hours: 280.
                Form 8936
                 Estimated Number of Respondents: 500.
                 Estimated Time per Respondent: 5 hrs., 35 mins.
                 Estimated Total Annual Burden Hours: 2,675.
                 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
                [[Page 11857]]
                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.
                Comments will be 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 has
                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 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: February 25, 2022.
                Martha R. Brinson,
                Tax Analyst.
                [FR Doc. 2022-04383 Filed 3-1-22; 8:45 am]
                BILLING CODE 4830-01-P
                

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