[4830-01-p]
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Form 8912
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice and request for comments.
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 information collection requirements related to credit to holders of
tax credit bonds.
DATES: Written comments should be received on or before [INSERT DATE 60 DAYS AFTER DATE
OF PUBLICATION IN THE FEDERAL REGISTER] 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 number 1545-2025 or Credit to Holders of Tax Credit Bonds, in the subject line.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or copies of the
regulation should be directed to Kerry Dennis at (202) 317-5751, or at Internal Revenue Service, Room
6526, 1111 Constitution Avenue NW., Washington DC 20224, or through the internet, at
Kerry.L.Dennis@irs.gov .
SUPPLEMENTARY INFORMATION:
Title: Credit to Holders of Tax Credit Bonds.
OMB Number: 1545-2025.
Form Number: 8912.
Abstract: Form 8912, Credit to Holders of Tax Credit Bonds, was developed to carry out the
provisions of Internal Revenue Code sections 54 and 1400N(l). The form provides a means for the
taxpayer to claim the credit for the following tax credit bonds: Clean renewable energy bond (CREB),
New clean renewable energy bond (NCREB), Qualified energy conservation bond (QECB), Qualified zone
academy bond (QZAB), Qualified school construction bond (QSCB), and Build America bond (BAB).
Current Actions: There is no change to the paperwork burden previously approved by OMB.

Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations, farms.
Estimated Number of Respondents: 50.
Estimated Time Per Response: 13 hours, 47 minutes.
Estimated Total Annual Burden Hours: 689 hours.
The following paragraph applies to all 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 if 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: July 9, 2024.

Kerry L. Dennis,
Tax Analyst.
[FR Doc. 2024-15429 Filed: 7/12/2024 8:45 am; Publication Date: 7/15/2024]