[Federal Register Volume 80, Number 177 (Monday, September 14, 2015)]
[Notices]
[Page 55177]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2015-22969]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Notice 2009-89 (as 
Modified by 2012-54) and Form 8936

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 
qualified plug-in electric vehicle credit.

DATES: Written comments should be received on or before November 13, 
2015 to be assured of consideration.

ADDRESSES: Direct all written comments to Martha Brinson, 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 [email protected] .

SUPPLEMENTARY INFORMATION: 
    Title: Qualified Plug-in Electric 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 (vehicles 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 is no change in the paperwork burden 
previously approved by OMB.
    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: 24 hours.
    Estimated Total Annual Burden Hours: 280.

Form 8936

    Estimated Number of Respondents: 50,000.
    Estimated Time per Respondent: 5 hours, 21 minutes.
    Estimated Total Annual Burden Hours: 267,500.
    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: August 19, 2015.
Martha Brinson,
IRS Tax Analyst.
[FR Doc. 2015-22969 Filed 9-11-15; 8:45 am]
BILLING CODE 4830-01-P