Notice2025-21735

Agency Information Collection Activities; Submission for OMB Review; Comment Request; Claim for Refund of Excise Taxes

Primary source

Metadata and text below are from the Federal Register, a public-domain U.S. government work. Always verify the official published version before relying on it for any legal matter.

Published
December 2, 2025

Issuing agencies

Treasury Department

Abstract

The Department of the Treasury will submit the following information collection request to the Office of Management and Budget (OMB) for review and clearance in accordance with the Paperwork Reduction Act of 1995, on or after the date of publication of this notice. The public is invited to submit comments on this request.

Full Text

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<title>Federal Register, Volume 90 Issue 229 (Tuesday, December 2, 2025)</title>
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[Federal Register Volume 90, Number 229 (Tuesday, December 2, 2025)]
[Notices]
[Page 55339]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2025-21735]


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DEPARTMENT OF THE TREASURY


Agency Information Collection Activities; Submission for OMB 
Review; Comment Request; Claim for Refund of Excise Taxes

AGENCY: Departmental Offices, U.S. Department of the Treasury.

ACTION: Notice of information collection; request for comment.

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SUMMARY: The Department of the Treasury will submit the following 
information collection request to the Office of Management and Budget 
(OMB) for review and clearance in accordance with the Paperwork 
Reduction Act of 1995, on or after the date of publication of this 
notice. The public is invited to submit comments on this request.

DATES: Comments should be received on or before January 2, 2026 to be 
assured of consideration.

ADDRESSES: Written comments and recommendations for the proposed 
information collection should be sent within 30 days of publication of 
this notice to <a href="http://www.reginfo.gov/public/do/PRAMain">www.reginfo.gov/public/do/PRAMain</a>. Find this particular 
information collection by selecting ``Currently under 30-day Review--
Open for Public Comments'' or by using the search function.

FOR FURTHER INFORMATION CONTACT: Copies of the submissions may be 
obtained from Spencer W. Clark by emailing <a href="/cdn-cgi/l/email-protection#3363617273474156524046414a1d545c45"><span class="__cf_email__" data-cfemail="7f2f2d3e3f0b0d1a1e0c0a0d0651181009">[email&#160;protected]</span></a>, calling 
(202) 927-5331, or viewing the entire information collection request at 
<a href="http://www.reginfo.gov">www.reginfo.gov</a>.

SUPPLEMENTARY INFORMATION:

Internal Revenue Service (IRS)

    1. Title: Claim for Refund of Excise Taxes.
    OMB Control Number: 1545-1420.
    Type of Request: Revision of a currently approved collection.
    Description: IRC sections 6402, 6404, 6511 and sections 301.6402-2, 
301.6404-1, and 301.6404-3 of the regulations allow for refunds of 
taxes (except income taxes) or refund, abatement, or credit of 
interest, penalties, and additions to tax in the event of errors or 
certain actions by IRS. Taxpayers use Form 8849 to claim refunds of 
excise taxes.
    Form: Form 8849 and Schedules 1, 2, 3, 5, 6, and 8.
    Affected Public: Business or other for-profit organizations, 
individuals or households, and not-for-profit institutions, farms, and 
Federal, state, local or tribal governments.
    Estimated Number of Respondents: 48,800.
    Frequency of Response: On Occasion.
    Estimated Time per Response: 5 hours, 13 minutes.
    Estimated Total Annual Burden Hours: 255,010.

(Authority: 44 U.S.C. 3501 et seq.)

Spencer W. Clark,
Treasury PRA Clearance Officer.
[FR Doc. 2025-21735 Filed 12-1-25; 8:45 am]
BILLING CODE 4830-01-P


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Indexed from Federal Register on December 2, 2025.

This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.