[Federal Register Volume 84, Number 22 (Friday, February 1, 2019)]
[Notices]
[Pages 1276-1277]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2019-00634]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Form 4136

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 Credit for Federal 
Tax Paid on Fuels.

DATES: Written comments should be received on or before April 2, 2019 
to be assured of consideration.

ADDRESSES: Direct all written comments to Laurie Brimmer, Internal 
Revenue Service, Room 6526, 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 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: Credit for Federal Tax Paid on Fuels.
    OMB Number: 1545-0162.
    Form Number: 4136.
    Abstract: Internal Revenue Code section 34 allows a credit for 
Federal excise tax for certain fuel uses. Form 4136 is used to figure 
the amount of income tax credit. The data is used by IRS to verify the 
validity of the claim for the type of nontaxable or exempt use.
    Current Actions:
    Line 10: The biodiesel or renewable diesel mixture credit expired 
for fuel sold or used after 12/31/17. Public Law 115-123, sec. 40407; 
IRC 6426(c)(6). These lines are replaced with ``Reserved for future 
use'' and the entry boxes are gray shaded.
    Line 12: The alternative fuel credit expired for fuel sold or used 
after 12/31 17. Public Law 115-123, sec. 40415; IRC 6426(d)(5). These 
lines are replaced with ``Reserved for future use'' and the entry boxes 
are gray shaded.
    ``Reserved for future use'' are generally restored to show the 
underlying credits extended by late legislation (Extenders).
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit organizations, and 
individuals or households.
    Estimated Number of Respondents: 2,441,858.
    Estimated Time per Respondent: 1 hr., 41 min.
    Estimated Total Annual Burden Hours: 4,122,076.
    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

[[Page 1277]]

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. 
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: January 29, 2019.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2019-00634 Filed 1-31-19; 8:45 am]
BILLING CODE 4830-01-P