[Federal Register Volume 86, Number 131 (Tuesday, July 13, 2021)]
[Notices]
[Pages 36867-36868]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2021-14821]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Form 8864

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 
information collections, as required by the Paperwork Reduction Act of 
1995. The IRS is soliciting comments concerning Form 8864, Biodiesel 
and Renewable Diesel Fuels Credit.

DATES: Written comments should be received on or before September 13, 
2021 to be assured of consideration.

ADDRESSES: Direct all written comments to Kinna Brewington, 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 Sara 
Covington, Internal Revenue Service, Room 6526, 1111 Constitution 
Avenue NW, Washington, DC 20224, or at (737)800-6149 or through the 
internet at [email protected].

SUPPLEMENTARY INFORMATION: 
    Title: Biodiesel and Renewable Diesel Fuels Credit.
    OMB Number: 1545-1924.
    Form Number: 8864.
    Abstract: Section 40A biodiesel and renewable diesel fuels credit 
is retroactively extended for fuel sold or used in calendar years 2018 
through 2022. The credit consists of the Biodiesel credit, Renewable 
diesel credit, Biodiesel mixture credit, Renewable diesel mixture 
credit and Small Agri-biodiesel producer credit. Claim the credit for 
the tax year in which the sale or use occurs. Partnership, S 
Corporations, Cooperatives, estates, and trusts must file this form to 
claim the credit.
    Current Actions: There are no changes being made to form at this 
time.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit.
    Estimated Number of Respondents: 934.
    Estimated Time per Respondent: 4 hrs., 13 mins.
    Estimated Total Annual Burden Hours: 3,941.
    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

[[Page 36868]]

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: July 6, 2021.
Sara L. Covington,
IRS Tax Analyst.
[FR Doc. 2021-14821 Filed 7-12-21; 8:45 am]
BILLING CODE 4830-01-P