[Federal Register Volume 87, Number 41 (Wednesday, March 2, 2022)]
[Notices]
[Pages 11856-11857]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2022-04383]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Form 8936

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 Qualified Plug-In 
Electric Drive Motor Vehicle Credit.

DATES: Written comments should be received on or before May 2, 2022 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 [email protected]. Include ``OMB Number 1545-2137-
Qualified Plug-In Electric Drive Motor Vehicle Credit'' in the subject 
line of the message.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of this collection 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: Qualified Plug-in Electric Drive Motor 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 (vehicle 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 are no changes being made to the burden 
associated with the collection.
    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: 23 hrs.
    Estimated Total Annual Burden Hours: 280.

Form 8936

    Estimated Number of Respondents: 500.
    Estimated Time per Respondent: 5 hrs., 35 mins.
    Estimated Total Annual Burden Hours: 2,675.
    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

[[Page 11857]]

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: February 25, 2022.
Martha R. Brinson,
Tax Analyst.
[FR Doc. 2022-04383 Filed 3-1-22; 8:45 am]
BILLING CODE 4830-01-P