SECTION 9. PAPERWORK — Internal Revenue Bulletin 2023-51

REDUCTION ACT

.01 The collection of information contained in this revenue procedure has been submitted, and will be submitted, to the Office of Management and Budget in accordance with the Paperwork Reduction Act (44 U.S.C. 3507) under control number 1545-2311. 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.

.02 The collection requirements in sections 4 and 6 of this revenue procedure were previously approved by OMB under control number 1545-2137. This revenue procedure does not change these collection requirements. The new collections of information in this revenue procedure are in section 5. This information is collected and retained to ensure that vehicles meet the requirements for the new clean vehicle credit under § 30D. This information will be used to determine whether the vehicle for which the credit is claimed by a taxpayer is property that qualifies for the credit. The collection of information is voluntary to obtain a benefit. The likely respondents are corporations and partnerships. The IRS will submit the collection requirements under section 5 of this revenue procedure to OMB under 5 CFR 1320.10. The estimated total annual reporting burden is 4,450 hours.

.03 The estimated annual burden for the submission of information to the DOE before July 1 per respondent is 100 hours. The estimated annual burden for additional supplemental submissions of information to the DOE is 25 hours per respondent. The estimated annual burden

per respondent is 0.25 hours to complete the qualified manufacturer written reports. The estimated number of respondents is 25. The estimated annual frequency of responses is 16.

.04 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 § 6103.