[Federal Register Volume 89, Number 212 (Friday, November 1, 2024)]
[Notices]
[Page 87459]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2024-25443]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Requesting Comments on Form 8849

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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SUMMARY: The Internal Revenue Service, 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. The IRS is soliciting comments 
concerning Form 8849, Claim for Refund of Excise Taxes.

DATES: Written comments should be received on or before December 31, 
2024 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 <a href="/cdn-cgi/l/email-protection#8efefcefa0ede1e3e3ebe0fafdcee7fcfda0e9e1f8"><span class="__cf_email__" data-cfemail="314143501f525e5c5c545f4542715843421f565e47">[email protected]</span></a>. Include OMB Control No. 
1545-1420 in the subject line of the message.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the form and instructions should be directed to LaNita Van 
Dyke, at (202)-317-6009, Internal Revenue Service, Room 6526, 1111 
Constitution Avenue NW, Washington, DC 20224, or through the internet 
at <a href="/cdn-cgi/l/email-protection#721e131c1b06135c04131c160b1917321b00015c151d04"><span class="__cf_email__" data-cfemail="84e8e5eaedf0e5aaf2e5eae0fdefe1c4edf6f7aae3ebf2">[email protected]</span></a>.

SUPPLEMENTARY INFORMATION: The IRS is currently seeking comments 
concerning the following information collection tools, reporting, and 
record-keeping requirements:
    Title: Claim for Refund of Excise Taxes.
    OMB Number: 1545-1420.
    Form Number: Form 8849 and Schedules 1, 2. 3, 5, 6, and 8.
    Abstract: IRC sections 6402, 6404, 6511 and sections 301.6402-2, 
301.6404-1, and 301.6404-3 of the regulations allow for refunds of 
taxes (except income taxes) or refund, abatement, or credit of 
interest, penalties, and additions to tax in the event of errors or 
certain actions by IRS. Taxpayers use Form 8849 to claim refunds of 
excise taxes.
    Current Actions: There is no change to the existing collection.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit organizations, 
individuals or households, and not-for-profit institutions, farms, and 
Federal, State, local or tribal governments.
    Estimated Number of Responses: 111,147.
    Estimated Time per Respondent: 8 hours, 31 minutes.
    Estimated Total Annual Burden Hours: 946,827.
    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: October 28, 2024.
Molly J. Stasko,
Senior Tax Analyst.
[FR Doc. 2024-25443 Filed 10-31-24; 8:45 am]
BILLING CODE 4830-01-P


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