[Federal Register Volume 87, Number 68 (Friday, April 8, 2022)]
[Notices]
[Pages 20936-20937]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2022-07571]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Form 8910

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 8910, Alternative 
Motor Vehicle Credit.

DATES: Written comments should be received on or before June 7, 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]. Please include the ``OMB Number 
1545-1998'' in the Subject Line.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the form and instructions should be directed to Sara 
Covington at Internal Revenue Service, Room 6526, 1111 Constitution 
Avenue NW, Washington, DC 20224, or at (202) 317-4542 or through the 
internet, at [email protected].

SUPPLEMENTARY INFORMATION: 
    Title: Alternative Motor Vehicle Credit.
    OMB Number: 1545-1998.
    Form Number: 8910.
    Abstract: Taxpayers will file Form 8910 to claim the credit for 
certain alternative motor vehicles placed in service during the 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. Taxpayers that are not partnerships or S 
corporations, and whose only source of this credit is from those pass-
through entities, are not required to complete or file this form. They 
can report the credit directly on line 1r in Part 111 of form 3800.
    Current Actions: There are no changes to this form.
    Type of Review: Extension of a currently approved collection.

[[Page 20937]]

    Affected Public: Individuals or households, Business or other for-
profit organizations, Not-for-profit institutions, farms, Federal 
Government and State, Local or Tribal Government.
    Estimated Number of Responses: 22,183.
    Estimated Time per Response: 5 hours, 56 minutes.
    Estimated Total Annual Burden Hours: 131,543 hours.
    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: April 4, 2022.
Sara L. Covington,
IRS Tax Analyst.
[FR Doc. 2022-07571 Filed 4-7-22; 8:45 am]
BILLING CODE 4830-01-P