Proposed Collection; Requesting Comments on Form 8936, Qualified Plug-in Electric Drive Motor Vehicle Credit and Revenue Procedure 2022-42 Publication: Federal Register Agency: Internal Revenue Service Byline: Andres Garcia Leon Date: 30 December 2022 Subjects: American Government , Electric Vehicles

[Federal Register Volume 87, Number 250 (Friday, December 30, 2022)]
[Notices]
[Pages 80578-80579]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2022-28402]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Requesting Comments on Form 8936, Qualified 
Plug-in Electric Drive Motor Vehicle Credit and Revenue Procedure 2022-
42

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 
continuing information collections, as required by the Paperwork 
Reduction Act of 1995. The IRS is soliciting comments concerning 
qualified plug-in electric vehicle credit and Revenue Procedure 2022-
42.

DATES: Written comments should be received on or before February 28, 
2023 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 pra.comments@irs.gov. Include OMB Control No. 
1545-2137 in the subject line of the message.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of this collection should be directed to Andres Garcia, (202) 
317-4542, at Internal Revenue Service, Room 6526, 1111 Constitution 
Avenue NW, Washington, DC 20224, or through the internet at 
andres.garcia@irs.gov.

SUPPLEMENTARY INFORMATION: 
    Title: Qualified Plug-in Electric Vehicle Credit and Rev. Proc 
2022-46.
    OMB Number: 1545-2137.
    Form Number: 8936, 8936-A and Schedule 1 (Form 8936-A).
    Abstract: For tax years beginning after 2008, Form 8936 is used to 
figure the credit for qualified plug-in electric drive motor vehicles 
placed in service during the tax year. The credit attributable to

[[Page 80579]]

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. 
For tax year beginning after 2022, Form 8936-A and Schedule 1 (Form 
8936-A) are used to figure the Qualified Commercial Clean Vehicle 
Credit. Notice 2009-54 sets forth guidance 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. Revenue Procedure 2022-42 (Rev. Proc. 2022-42) 
provides procedures for a vehicle manufacturer to certify that they are 
a qualified manufacturer of such vehicles and submit reports that a 
motor vehicle meets certain requirements for the clean vehicle 
credit(s) available under sections 30D, 45W, and/or 25E, to report the 
amount of the credit available with respect to the motor vehicle, and 
for sellers to report the sales of such vehicles.
    Current Actions: There are no changes being made to the collection. 
IRS is seeking approval to extend the OMB expiration date.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individual, businesses, and other for-profit 
organizations.
    Form 8936:
    Estimated Number of Respondents: 500.
    Estimated Number of Responses: 500.
    Estimated Time per Response: 7 hours.
    Estimated Total Annual Burden Hours: 35,000.
    Form 8936-A and Schedule 1 (Form 8936-A):
    Estimated Number of Respondents: 129.
    Estimated Number of Responses: 129.
    Estimated Time per Response: 2.90 hours.
    Estimated Total Annual Burden Hours: 374 hours.
    Notice 2009-89:
    Estimated Number of Respondents: 12.
    Estimated Number of Responses: 12.
    Estimated Time Per Response: 23.33 hours.
    Estimated Total Annual Burden Hours: 280 hours.
    Rev. Proc. 2022-42, annual reports:
    Estimated Number of Respondents: 52,165. Estimated Number of 
Responses: 52,165.
    Estimated Time per Response: 15 minutes.
    Estimated Total Annual Burden Hours: 13,041 hours.
    Rev. Proc. 2022-42, monthly reports:
    Estimated Number of Respondents: 150.
    Estimated Number of Responses: 1,800.
    Estimated Time per Response: 15 minutes.
    Estimated Total Annual Burden Hours: 450 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: December 23, 2022.
Andres Garcia Leon,
Supervisory Tax Analyst.
[FR Doc. 2022-28402 Filed 12-29-22; 8:45 am]
BILLING CODE 4830-01-P