Disabled Access Credit

Forms and Documents

Document Name	Status
Form 8826 Disabled Access Credit Form and Instruction	Modified
Expiration Explanation.rtf Supplementary Document	2007-09-11
8826.SUP.doc Supporting Statement A	2007-09-11
burden.PDF Supplementary Document	2007-09-11

IC Document Collections

IC ID	Document Title	Status
40069	Disabled Access Credit Form and Instruction	Modified

ICR Details

OMB Control No: 1545-1205	ICR Reference No: 200709-1545-007
Status: Historical Active	Previous ICR Reference No: 200611-1545-033
Agency/Subagency: TREAS/IRS	Agency Tracking No: ah-1205-007
Title: Disabled Access Credit
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 02/01/2008
	Date Received in OIRA: 10/18/2007
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	02/28/2011	36 Months From Approved	01/31/2008
Responses	17,422	0	17,422
Time Burden (Hours)	55,054	0	48,085
Cost Burden (Dollars)	0	0	0

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Abstract: Code section 44 allows eligible small businesses to claim a non-refundable income tax credit of 50% of the amount of eligible access expenditures for any tax year that exceed $250 but do not exceed $10,250. Form 8826 figures the credit and the tax limit.

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Authorizing Statute(s): US Code: 26 USC 44 Name of Law: Expenditures to provide access to disabled individuals
  

Citations for New Statutory Requirements: None

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

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Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	72 FR 37078	07/06/2007
30-day Notice:	Federal Register Citation:	Citation Date:
	72 FR 57377	10/09/2007
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 1

IC Title	Form No.	Form Name
Disabled Access Credit	8826	Disabled Access Credit

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ICR Summary of Burden

	Total Approved	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	17,422	17,422	0	0	0	0
Annual Time Burden (Hours)	55,054	48,085	0	6,969	0	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: Yes

Burden Increase Due to: Miscellaneous Actions

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement: 18 line items and code reference were deleted. The prior burden IRS shows was 134,847, so we are showing a net decrease in burden of 79,793 hours. ROCIS showed a previous burden of 48,085 which we have determined to be erroneous. So even though there is a decrease in line items, burden on ROCIS is shown to increase. IRS shows it as a decrease. Burden was also lowered (per IRS records, not ROCIS) to account for business filers only, which apparently was never reflected on ROCIS, or reflected erroneously.

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Annual Cost to Federal Government: $490

Does this IC contain surveys, censuses, or employ statistical methods? No

Is the Supporting Statement intended to be a Privacy Impact Assessment required by the E-Government Act of 2002? No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? Uncollected

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? Uncollected

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? Uncollected

Is this ICR related to the Pandemic Response? Uncollected

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Common Form ICR:  No

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On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).

The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(i) Why the information is being collected;

(ii) Use of information;

(iii) Burden estimate;

(iv) Nature of response (voluntary, required for a benefit, or mandatory);

(v) Nature and extent of confidentiality; and

(vi) Need to display currently valid OMB control number;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.

Certification Date: 10/18/2007

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