Proposed Collection; Comment Request for Regulation Project, 18068-18069 [05-7099]
Download as PDF
<![CDATA[
18068
Federal Register / Vol. 70, No. 67 / Friday, April 8, 2005 / Notices
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[INTL–121–90, INTL–292–90, and INTL–361–
89]
Proposed Collection; Comment
Request for Regulation Project
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
The Department of the
Treasury, 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 proposed
and/or continuing information
collections, as required by the
Paperwork Reduction Act of 1995, Pub.
L. 104–13 (44 U.S.C. 3506(c)(2)(A)).
Currently, the IRS is soliciting
comments concerning existing final
regulations INTL–121–90 (TD 8733),
INTL–292–90 (TD 8305), and INTL–
361–89 (TD 8292), Treaty-Based Return
Positions (§§ 301.6114–1 and
301.7701(b)–7).
DATES: Written comments should be
received on or before June 7, 2005 to be
assured of consideration.
ADDRESSES: Direct all written comments
to Glenn Kirkland, Internal Revenue
Service, room 6516, 1111 Constitution
Avenue, NW., Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the regulation should be
directed to Allan Hopkins, at (202) 622–
6665, or at Internal Revenue Service,
room 6516, 1111 Constitution Avenue,
NW., Washington, DC 20224, or through
the Internet, at
Allan.M.Hopkins@irs.gov.
SUMMARY:
SUPPLEMENTARY INFORMATION:
Title: Treaty-Based Return Positions.
OMB Number: 1545–1126.
Regulation Project Numbers: INTL–
121–90, INTL–292–90, and INTL–361–
89.
Abstract: Regulation section
301.6114–1 sets forth reporting
requirements under Code section 6114
relating to treaty-based return positions.
Persons or entities subject to these
reporting requirements must make the
required disclosure on a statement
attached to their return or be subject to
a penalty. Regulation section
301.7701(b)–7(a)(4)(iv)(C) sets forth the
reporting requirement for dual resident
S corporation shareholders who claim
treaty benefits as nonresidents of the
U.S. Persons subject to this reporting
requirement must enter into an
VerDate jul<14>2003
19:00 Apr 07, 2005
Jkt 205001
agreement with the S corporation to
withhold tax pursuant to procedures
prescribed by the Commissioner.
Current Actions: There is no change to
these existing regulations.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households, and business or other forprofit organizations.
Estimated Number of Respondents:
6,020.
Estimated Time per Respondent: 1 hr.
Estimated Total Annual Burden
Hours: 6,015.
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, 2005.
Glenn Kirkland,
IRS Reports Clearance Officer.
[FR Doc. 05–7098 Filed 4–7–05; 8:45 am]
BILLING CODE 4830–01–P
PO 00000
Frm 00113
Fmt 4703
Sfmt 4703
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[PS–7–90]
Proposed Collection; Comment
Request for Regulation Project
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
SUMMARY: The Department of the
Treasury, 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 proposed
and/or continuing information
collections, as required by the
Paperwork Reduction Act of 1995, Pub.
L. 104–13 (44 U.S.C. 3506(c)(2)(A)).
Currently, the IRS is soliciting
comments concerning an existing final
regulation, PS–7–90 (TD 8461), Nuclear
Decommissioning Fund Qualification
Requirements (§ 1.468A–3).
DATES: Written comments should be
received on or before June 7, 2005 to be
assured of consideration.
ADDRESSES: Direct all written comments
to Glenn Kirkland, Internal Revenue
Service, Room 6516, 1111 Constitution
Avenue, NW., Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the regulation should be
directed to Allan Hopkins, at (202) 6226665, or at Internal Revenue Service,
Room 6516, 1111 Constitution Avenue,
NW., Washington, DC 20224, or through
the Internet, at
Allan.M.Hopkins@irs.gov.
SUPPLEMENTARY INFORMATION: Title:
Nuclear Decommissioning Fund
Qualification Requirements.
OMB Number: 1545–1269.
Regulation Project Number: PS–7–90.
Abstract: If a taxpayer requests, in
connection with a request for a schedule
of ruling amounts, a ruling as to the
classification of certain unincorporated
organizations, the taxpayer is required
to submit a copy of the documents
establishing or governing the
organization.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
50.
Estimated Time per Respondent: 3
hours.
Estimated Total Annual Burden
Hours: 150.
E:\FR\FM\08APN1.SGM
08APN1
Federal Register / Vol. 70, No. 67 / Friday, April 8, 2005 / Notices
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: March 23, 2005.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. 05–7099 Filed 4–7–05; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Forms 1040–ES, 1040–ES
(NR), and 1040–ES (Espanol)
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
SUMMARY: The Department of the
Treasury, 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 proposed
and/or continuing information
collections, as required by the
Paperwork Reduction Act of 1995,
Public Law 104–13 (44 U.S.C.
VerDate jul<14>2003
19:00 Apr 07, 2005
Jkt 205001
3506(c)(2)(A)). Currently, the IRS is
soliciting comments concerning 1040–
ES, Estimated Tax for Individuals,
1040–ES (NR), U.S. Estimated Tax for
Nonresident Alien Individuals, and
1040–ES (Espanol), Contribuciones
Federales Estimadas Del Trabajo Por
Cuenta Propia Y Sobre el Empleo De
Empleados Domesticos—Puerto Rico.
DATES: Written comments should be
received on or before June 7, 2005 to be
assured of consideration.
ADDRESSES: Direct all written comments
to Glenn P. Kirkland, Internal Revenue
Service, Room 6516, 1111 Constitution
Avenue NW., Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the forms and instructions
should be directed to Allan Hopkins, at
(202) 622–6665, or at Internal Revenue
Service, Room 6516, 1111 Constitution
Avenue, NW., Washington, DC 20224,
or at (202) 622–6665, or through the
Internet at CAROL.A.SAVAGE@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: 1040–ES, Estimated Tax for
Individuals, 1040–ES (NR), U.S.
Estimated Tax for Nonresident Alien
Individuals, and 1040–ES (Espanol),
Contribuciones Federales Estimadas Del
Trabajo Por Cuenta Propia Y Sobre el
Empleo De Empleados Domesticos—
Puerto Rico.
OMB Number: 1545–0087.
Form Number: 1040–ES, 1040–ES
(NR), and 1040–ES (Espanol).
Abstract: Form 1040–ES is used by
U.S citizens and resident aliens to make
estimated tax payment of income (and
self-employment) tax due in excess of
tax withheld. Form 1040–ES (NR) is
used by nonresident aliens to pay any
income tax due in excess of tax
withheld. Form 1040–ES (Espanol) is
printed in Spanish for use in Puerto
Rico and includes payment vouchers for
payment of self-employment tax on a
current basis.
Current Actions: There are no changes
being made to the forms at this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households.
Estimated Number of Responses:
40,991,991.
Estimated Time Per Response: 2
hours, 18 minutes.
Estimated Total Annual Burden
Hours: 94,471,282.
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
PO 00000
Frm 00114
Fmt 4703
Sfmt 4703
18069
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 1, 2005.
Glenn P. Kirkland,
IRS Reports Clearance Officer.
[FR Doc. 05–7100 Filed 4–7–05; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 12854
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
SUMMARY: The Department of the
Treasury, 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 proposed
and/or continuing information
collections, as required by the
Paperwork Reduction Act of 1995, Pub.
L. 104–13 (44 U.S.C. 3506(c)(2)(A)).
Currently, the IRS is soliciting
comments concerning Form 12854,
Prior Government Service Information.
DATES: Written comments should be
received on or before June 7, 2005 to be
assured of consideration.
ADDRESSES: Direct all written comments
to Glenn Kirkland, Internal Revenue
E:\FR\FM\08APN1.SGM
08APN1
]]>Agencies
[Federal Register Volume 70, Number 67 (Friday, April 8, 2005)]
[Notices]
[Pages 18068-18069]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 05-7099]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[PS-7-90]
Proposed Collection; Comment Request for Regulation Project
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice and request for comments.
-----------------------------------------------------------------------
SUMMARY: The Department of the Treasury, 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 proposed and/or continuing information collections, as required by
the Paperwork Reduction Act of 1995, Pub. L. 104-13 (44 U.S.C.
3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning an
existing final regulation, PS-7-90 (TD 8461), Nuclear Decommissioning
Fund Qualification Requirements (Sec. 1.468A-3).
DATES: Written comments should be received on or before June 7, 2005 to
be assured of consideration.
ADDRESSES: Direct all written comments to Glenn Kirkland, Internal
Revenue Service, Room 6516, 1111 Constitution Avenue, NW., Washington,
DC 20224.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the regulation should be directed to Allan Hopkins, at (202)
622-6665, or at Internal Revenue Service, Room 6516, 1111 Constitution
Avenue, NW., Washington, DC 20224, or through the Internet, at
Allan.M.Hopkins@irs.gov.
SUPPLEMENTARY INFORMATION: Title: Nuclear Decommissioning Fund
Qualification Requirements.
OMB Number: 1545-1269.
Regulation Project Number: PS-7-90.
Abstract: If a taxpayer requests, in connection with a request for
a schedule of ruling amounts, a ruling as to the classification of
certain unincorporated organizations, the taxpayer is required to
submit a copy of the documents establishing or governing the
organization.
Current Actions: There is no change to this existing regulation.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations.
Estimated Number of Respondents: 50.
Estimated Time per Respondent: 3 hours.
Estimated Total Annual Burden Hours: 150.
[[Page 18069]]
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: March 23, 2005.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. 05-7099 Filed 4-7-05; 8:45 am]
BILLING CODE 4830-01-P
