Proposed Collection; Comment Request for Form 8826, 37078 [E7-13050]

Agencies

• Internal Revenue Service
• DEPARTMENT OF THE TREASURY

[Federal Register Volume 72, Number 129 (Friday, July 6, 2007)]
[Notices]
[Page 37078]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E7-13050]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Form 8826

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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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 8826, Disabled Access Credit.

DATES: Written comments should be received on or before September 4, 
2007 to be assured of consideration.

ADDRESSES: Direct all written comments to R. Joseph Durbala, Internal 
Revenue Service, room 6516, 1111 Constitution Avenue, NW., Washington, 
DC 20224.

FOR FURTHER INFORMATION CONTACT: Requests for copies of the form and 
instructions should be directed to Allan Hopkins, at Internal Revenue 
Service, room 6516, 1111 Constitution Avenue, NW., Washington, DC 
20224, or at (202) 622-6665, or through the Internet at 
Allan.M.Hopkins@irs.gov.

SUPPLEMENTARY INFORMATION:
    Title: Disabled Access Credit.
    OMB Number: 1545-1205.
    Form Number: Form 8826.
    Abstract: Internal Revenue Code section 44 allows eligible small 
businesses to claim a nonrefundable 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 liability limit.
    Current Actions: We deleted 18 line items and 1 Code reference from 
this form.
    Type of Review: Revision of a currently approved collection.
    Affected Pubic: Business or other for-profit organizations, farms 
and individuals.
    Estimated Number of Respondents: 17,422.
    Estimated Time per Respondent: 3 hrs., 10 minutes.
    Estimated Total Annual Burden Hours: 55,054.
    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: June 28, 2007.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. E7-13050 Filed 7-5-07; 8:45 am]
BILLING CODE 4830-01-P