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Federal Register / Vol. 70, No. 130 / Friday, July 8, 2005 / Notices
is a member of the boards of directors
of CTI and People’s Choice, she will
have certain veto rights.
Under 49 U.S.C. 14303(b), the Board
must approve and authorize a
transaction found to be consistent with
the public interest, taking into
consideration at least: (1) the effect of
the transaction on the adequacy of
transportation to the public; (2) the total
fixed charges that result; and (3) the
interest of affected carrier employees.
CTI has submitted information, as
required by 49 CFR 1182.2, including
the information to demonstrate that the
proposed transaction is consistent with
the public interest under 49 U.S.C.
14303(b). CTI states that the proposed
transaction will have no impact on the
adequacy of transportation services
available to the public, that fixed
charges associated with the proposed
transaction will not be adversely
impacted and that the interests of
employees of People’s Choice will not
be adversely impacted. Additional
information, including a copy of the
application, may be obtained from CTI’s
representative.
On the basis of the application, we
find that the proposed acquisition of
control and lease of operating authority
is consistent with the public interest
and should be authorized. If any
opposing comments are timely filed,
this finding will be deemed vacated,
and unless a final decision can be made
on the record as developed, a
procedural schedule will be adopted to
reconsider the application. See 49 CFR
1182.6(c). If no opposing comments are
filed by the expiration of the comment
period, this notice will take effect
automatically and will be the final
Board action.
Board decisions and notices are
available on our Web site at https://
www.stb.dot.gov.
This decision will not significantly
affect either the quality of the human
environment or the conservation of
energy resources.
It is ordered:
1. The proposed finance transaction is
approved and authorized, subject to the
filing of opposing comments.
2. If timely opposing comments are
filed, the findings made in this notice
will be deemed as having been vacated.
3. This notice will be effective August
22, 2005, unless timely comments are
filed.
4. A copy of this notice will be served
on: (1) the U.S. Department of
Transportation, Federal Motor Carrier
Safety Administration, 400 7th Street,
SW., Room 8214, Washington, DC
20590; (2) the U.S. Department of
Justice, Antitrust Division, 10th Street &
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Pennsylvania Avenue, NW.,
Washington, DC 20530; and (3) the U.S.
Department of Transportation, Office of
the General Counsel, 400 7th Street,
SW., Washington, DC 20590.
Decided: June 30, 2005.
By the Board, Chairman Nober, Vice
Chairman Buttrey, and Commissioner
Mulvey.
Vernon A. Williams,
Secretary.
[FR Doc. 05–13438 Filed 7–7–05; 8:45 am]
BILLING CODE 4915–01–P
DEPARTMENT OF THE TREASURY
Submission for OMB Review;
Comment Request
June 29, 2005.
The Department of Treasury has
submitted the following public
information collection requirement(s) to
OMB for review and clearance under the
Paperwork Reduction Act of 1995,
Public Law 104–13. Copies of the
submission(s) may be obtained by
calling the Treasury Bureau Clearance
Officer listed. Comments regarding this
information collection should be
addressed to the OMB reviewer listed
and to the Treasury Department
Clearance Officer, Department of the
Treasury, Room 11000, 1750
Pennsylvania Avenue, NW.,
Washington, DC 20220.
Dates: Written comments should be
received on or before August 8, 2005 to
be assured of consideration.
Internal Revenue Service (IRS)
OMB Number: 1545–1139.
Regulation Project Number: PS–264–
82 Final.
Type of Review: Extension.
Title: Adjustments to Basis of Stock
and Indebtedness to Shareholders of S
Corporations and Treatment of
Distributions by S Corporations to
Shareholders.
Description: The regulations provide
the procedures and the statements to be
filed by S corporations for making the
election provided under section 1368,
and by shareholders who choose to
reorder items that decrease their basis.
Statements required to be filled will be
used to verify that taxpayers are
complying with the requirements
imposed by Congress.
Respondents: Business and other forprofit, Individuals or households.
Estimated Number of Respondents:
2,000.
Estimated Burden Hours Respondent:
6 minutes.
Frequency of Response: On occasion,
Annually.
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Sfmt 4703
Estimated Total Reporting Burden:
200 hours.
OMB Number: 1545–1491.
Regulation Project Number: REG–
209798–95 Final.
Type of Review: Extension.
Title: Amortizable Bond Premium.
Description: The information
requested is necessary for the Service to
determine whether a holder of a bond
has elected to amortize bond premium
and to determine whether an issuer or
a holder has changed its method of
accounting for premium.
Respondents: Individuals or
households. Business and other forprofit.
Estimated Number of Respondents:
10,000.
Estimated Burden Hours Respondent:
29 minutes.
Frequency of Response: Other (once).
Estimated Total Reporting Burden:
7,500 hours.
Clearance Officer: Glenn P. Kirkland
(202) 622–3428, Internal Revenue
Service, Room 6516, 1111 Constitution
Avenue, NW., Washington, DC 20224.
OMB Reviewer: Alexander T. Hunt
(202) 395–7316, Office of Management
and Budget, Room 10235, New
Executive Office Building, Washington,
DC 20503.
Lois K. Holland,
Treasury PRA Clearance Officer.
[FR Doc. 05–13440 Filed 7–7–05; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Submission for OMB Review;
Comment Request
June 30, 2005.
The Department of Treasury has
submitted the following public
information collection requirement(s) to
OMB for review and clearance under the
Paperwork Reduction Act of 1995,
Public Law 104–13. Copies of the
submission(s) may be obtained by
calling the Treasury Bureau Clearance
Officer listed. Comments regarding this
information collection should be
addressed to the OMB reviewer listed
and to the Treasury Department
Clearance Officer, Department of the
Treasury, Room 11000, 1750
Pennsylvania Avenue, NW.,
Washington, DC 20220.
Dates: Written comments should be
received on or before August 8, 2005 to
be assured of consideration.
Internal Revenue Service (IRS)
OMB Number: 1545–0014.
Form Number: IRS Form 637.
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Type of Review: Extension.
Title: Application for Registration for
Certain Excise Tax Activities.
Description: Form 637 is used to
apply for excise tax registration. The
registration applies to be registered
under Internal Revenue Code (IRC)
section 4101 for purposes of the federal
excise tax on taxable fuel imposed by
IRC 4041 and 4081; and to certain
manufacturers or sellers and purchasers
that must register under IRC 4222 to be
exempt from the excise tax on taxable
articles. The data is used to determine
if the applicant qualifies for exemption.
Taxable fuel producers are required by
IRC 4101 to register with the Service
before incurring any tax liability.
Respondents: Business and other forprofit, not-for-profit institutions.
Estimated Number of Respondents/
Recordkeepers: 2,000.
Estimated Burden Hours Respondent/
Recordkeeper:
Recordkeeping—10 hr., 17 min.
Learning about the law or the form—1
hr., 41 min.
Preparing and sending the form to the
IRS—1 hr., 56 min.
Frequency of Response: Other (one
time only).
Estimated Total Reporting/
Recordkeeping Burden: 27,800 hours.
OMB Number: 1545–0024.
Form Number: IRS Form 843.
Type of Review: Extension.
Title: Claim for Refund and Request
for Abatement.
Description: Internal Revenue Code
(IRC) 6402, 6404, and sections
301.6404–2, 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 action by the
IRS. Form 843 is used by taxpayers to
claim these refunds, credits, or
abatements.
Respondents: Individuals or
households. Business and other forprofit, not-for-profit institutions, farms,
State, local or tribal government.
Estimated Number of Respondents/
Recordkeepers: 545,500.
Estimated Burden Hours Respondent/
Recordkeepers:
Recordkeeping—26 min.
Learning about the law or the form—7
min.
Preparing the form—20 min.
Copying, assembling, and sending the
form to the IRS—28 min.
Frequency of Response: On occasion.
Estimated Total Reporting/
Recordkeeping Burden: 916,440 hours.
Recordkeeping
(minutes)
Form
Learning about
the law or the
form
(minutes)
52
26
39
6
26
28
18
18
17
18
1040ES ....................................................................................................
1040ES(E) ...............................................................................................
1040ES(NR) .............................................................................................
1040ES(ESP) ...........................................................................................
Worksheet ................................................................................................
Frequency of Response: Quarterly.
Estimated Total Reporting/
Recordkeeping Burden: 94,471,282
hours.
OMB Number: 1545–0119.
Form Number: IRS Form 1099–R.
Type of Review: Extension.
Title: Distributions from Pensions,
Annuities, Retirement or Profit-Sharing
Plans, IRAs, Insurance Contracts, etc.
Description: Form 1099–R is used to
report distributions from pensions,
annuities , profit-sharing or retirement
plans, IRAs, and the surrender or
insurance contracts. This information is
used by IRS to verify that income has
been properly reported by the recipient.
Respondents: Business and other forprofit, not-for-profit institutions, Federal
Government, State, local or tribal
government.
Estimated Number of Respondents:
350,000.
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OMB Number: 1545–0087.
Form Numbers: IRS Forms 1040–ES,
1040–ES(E), 1040–ES(NR), and 1040–
ES(Espanol).
Type of Review: Extension.
Title: 1040–ES and 104–ES(E):
Estimated Tax for Individuals; 1040–
ES(NR): U.S. Estimated Tax for
Nonresident Alien Individuals; 1040–
ES(Espanol): Contricuciones Federales
Estimadas Del Trabajo Por Cuenta
Propia Y Sobre El Empleo de Empleados
Domesticos—Puerto Rico.
Description: Form 1040–ES is used by
individuals (including self-employed) to
make estimated tax payments if their
estimated tax due is $1,000 or more. IRS
uses the data to credit taxpayers’
accounts and to determine if estimated
tax has been properly computed and
timely paid. Form 1040–ES(E) does not
include paper payment vouchers or
return envelopes, it is sent to people
who pay their estimated tax by an
electronic payment method.
Respondents: Individuals or
households.
Estimated Number of Respondents/
Recordkeepers: 14,563,250.
Estimated Burden Hours Respondent/
Recordkeeper:
Estimated Burden Hours Respondent:
18 minutes.
Frequency of Response: Annually.
Estimated Total Reporting Burden:
18,704,546 hours.
OMB Number: 1545–0227.
Form Number: IRS Form 6251.
Type of Review: Extension.
Title: Alternative Minimum Tax—
Individuals.
Description: Form 6251 is used by
individuals with adjustments, tax
preference items, taxable income above
certain exemption amounts, or certain
credits. Form 6251 computes the
alternative minimum tax which is
added to regular tax. The information is
needed to ensure that the taxpayer is
complying with the law.
Respondents: Individuals or
households.
Estimated Number of Respondents/
Recordkeepers: 4,236,740.
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Preparing the
form
(minutes)
48
37
49
30
37
Copying, assembling, and
sending the
form to the IRS
(minutes)
10
20
10
10
0
Estimated Burden Hours Respondent/
Recordkeeper:
Recordkeeping—19 min.
Learning about the law or the form—1
hr., 16 min.
Preparing the form—1 hr., 44 min.
Copying, assembling, and sending the
form to the IRS—34 min.
Frequency of Response: Annually.
Estimated Total Reporting/
Recordkeeping Burden: 16,016,997
hours.
OMB Number: 1545–0351.
Form Number: IRS Form 3975.
Type of Review: Extension.
Title: Tax Professionals Annual
Mailing List Application and Order
Blank
Description: Form 3975 allows a tax
professional a systematic way to remain
on the Tax Professionals Mailing File
and to order copies of tax materials.
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Respondents: Business and other forprofit.
Estimated Number of Respondents:
320,000.
Estimated Burden Hours Respondent:
3 minutes.
Frequency of Response: Annually.
Estimated Total Reporting Burden:
16,000 hours.
OMB Number: 1545–0748.
Form Number: IRS Form 2678.
Type of Review: Extension.
Title: Employer Appointment of
Agent.
Description: 26 U.S.C. 3504 authorizes
an employer to designate a fiduciary,
agent, etc., to perform the same acts as
required of employers for purposes of
employment taxes.
Respondents: Business and other forprofit, not-for-profit institutions, farms,
Federal Government.
Estimated Number of Respondents:
95,200.
Estimated Burden Hours Respondent:
30 minutes.
Frequency of Response: Other (as
necessary).
Estimated Total Reporting Burden:
47,600 hours.
OMB Number: 1545–0795.
Form Number: IRS Form 8233.
Type of Review: Extension.
Title: Exemption from Withholding on
Compensation for Independent (and
Certain Dependent) Personal Services of
a Nonresident Alien Individual.
Description: Compensation paid to
nonresident alien (NRA) individual for
independent personal services (selfemployment) is generally subject to
30% withholding or graduated rates.
However, compensation may be exempt
from withholding because of a U.S. tax
treaty or personal exemption amount.
Form 8233 is used to request exemption
from withholding.
Respondents: Individuals or
households, business and other forprofit, not-for-profit institutions.
Estimated Number of Respondents/
Recordkeepers: 480,000.
Estimated Burden Hours Respondent/
Recordkeeper:
Recordkeeping—1 hr., 5 min.
Learning about the law or the form—31
min.
Preparing and sending the form to the
IRS—57 min.
Frequency of Response: Annually.
Estimated Total Reporting/
Recordkeeping Burden: 1,320,000 hours.
OMB Number: 1545–0819.
CFR Number: 26 CFR 601.201.
Type of Review: Extension.
Title: Instructions for Requesting
Rulings and Determination Letters.
Description: The National Office
issues ruling letters and District
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Directors issue determination letters to
taxpayers interpreting and applying the
tax laws to a specific set of facts. The
National Office also issues other types
of letters. The procedural regulations set
forth instructions for requesting ruling
and determination letters.
Respondents: Business and other forprofit, individuals or households, notfor-profit institutions, farms, Federal
Government, State, Local or Tribal
Government.
Estimated Number of Respondents:
271,914.
Estimated Burden Hours Respondent:
55 minutes.
Frequency of Response: On occasion.
Estimated Total Reporting Burden:
248,496 hours.
OMB Number: 1545–1126.
Regulation Project Number: INTL–
121–90, INTL–292–90, and INTL–361–
89 Final.
Type of Review: Extension.
Title: Treaty-Based Return Positions.
Description: Regulation section
301.6114–1 sets forth the reporting
requirement under section 6114.
Persons or entities subject to this
reporting requirement must make the
required disclosure on a statement
attached to their return, in the manner
set forth, 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
United States.
Respondents: Individuals or
households, business and other forprofit.
Estimated Number of Respondents:
6,020.
Estimated Burden Hours Respondent:
1 hour.
Frequency of Response: Annually.
Estimated Total Reporting Burden:
6,015 hours.
OMB Number: 1545–1407.
Form Number: IRS Form 8848.
Type of Review: Extension.
Title: Consent to Extend the Time to
Assess the Branch Profits Tax under
Regulations Sections 1.884–2(a) and (c).
Description: Form 8848 is used by
foreign corporations that have (a)
completely terminated all of their U.S.
trade or business within the meaning of
Temporary regulations section 1.884–
2T(a) during the tax year or (b)
transferred their U.S. assets to a
domestic corporation in a transaction
described in Code section 381(a), if the
foreign corporation was engaged in a
U.S. trade or business at that time.
Respondents: Business and other forprofit.
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Estimated Number of Respondents/
Recordkeepers: 5,000.
Estimated Burden Hours Respondent/
Recordkeeper:
Recordkeeping—3 hr., 35 min.
Learning about the law or the form—1
hr.
Preparing and sending the form to the
IRS—1 hr., 6 min.
Frequency of Response: Annually.
Estimated Total Reporting/
Recordkeeping Burden: 22,500 hours.
OMB Number: 1545–1591.
Regulation Project Number: REG–
251701–96 Final.
Type of Review: Extension.
Title: Electing Small Business Trusts.
Description: This regulation provides
the time and manner for making the
Electing Small Business Trust election
pursuant to section 1361(e)(3).
Respondents: Business and other forprofit.
Estimated Number of Respondents:
7,500.
Estimated Burden Hours Respondent:
1 hour.
Frequency of Response: Other (once).
Estimated Total Reporting Burden:
7,500 hours.
OMB Number: 1545–1644.
Regulation Project Number: REG–
126024–01 NPRM.
Type of Review: Extension.
Title: Reporting of Gross Proceeds
Payment to Attorneys.
Description: Information is required to
implement section 1021 of the Taxpayer
Relief Act of 1997. This information will
be used by the IRS to verify compliance
with section 6045 and to determine that
the taxable amount of these payments
has been computed correctly.
Respondents: Business and other forprofit, not-for-profit institutions, Federal
Government, State, Local or Tribal
Government.
Estimated Number of Respondents: 1.
Estimated Burden Hours Respondent:
1.
Frequency of Response: On occasion.
Estimated Total Reporting Burden: 1
hour.
OMB Number: 1545–1648.
Publication Number: Publication
3319.
Type of Review: Extension.
Title: Low-Income Tax-Payer
Clinics—2005 Grant Application
Package and Guidelines.
Description: Publication 3319 outlines
requirements of the IRS Low-Income
Taxpayer Clinics (LITC) program and
provides instructions on how to apply
for a LITC grant award.
Respondents: Not-for-profit
institution.
Estimated Number of Respondents/
Recordkeepers: 825.
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Estimated Burden Hours Respondent/
Recordkeeper:
For Program Sponsors: 60 hours.
For Student and Program
Participants: 2 hours.
Frequency of Response: Annually.
Estimated Total Reporting/
Recordkeeping Burden: 6,000 hours.
OMB Number: 1545–1654.
Regulation Project Number: REG–
106527–98 Final.
Type of Review: Extension.
Title: Capital Gains, Partnership and
Subchapter S, and Trust Provisions.
Description: Section 1(h) requires that
transferors recognize collectibles gain
when an interest in an S corporation,
trust, or a partnership holding property
with collectibles gain is sold or
exchanged and that partners take
section 1250 capital gain in the
partnership property into account when
an interest in the partnership is sold or
exchanged. These regulations provide
guidance.
Respondents: Business and other forprofit, individuals or households.
Estimated Number of Respondents: 1.
Estimated Burden Hours Respondent:
1.
Frequency of Response: Annually.
Estimated Total Reporting Burden: 1
hour.
OMB Number: 1545–1779.
Notice Number: Notice 2002–27.
Type of Review: Extension.
Title: IRA Required Minimum
Distribution Reporting.
Description: This notice provides
guidance with response to the reporting
requirements, that is, data that
custodians and trustees of IRAs must
furnish IRA owners in those instances
where there must be a minimum
distribution from an individual
retirement arrangement.
Respondents: Business and other forprofit, not-for-profit institution.
Estimated Number of Respondents:
78,000.
Estimated Burden Hours Respondent:
15 hours.
Frequency of Response: Other (one
per IRA).
Estimated Total Reporting Burden:
1,170,000 hours.
OMB Number: 1545–1784.
Revenue Procedure Number: Revenue
Procedure 2002–32.
Type of Review: Extension.
Title: Waiver of 60-Month Bar on
Reconsolidation after Disaffiliation.
Description: Pursuant to Section
1504(a)(3)(B) of the Internal Revenue
Code, this procedure grants certain
taxpayers a waiver of the general rule of
§ 1504(a)(3)(A) barring a corporation
from filing a consolidated return with a
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group of which it had ceased to be a
member for 60 months following the
year of disaffiliation.
Respondents: Business and other forprofit.
Estimated Number of Respondents:
20.
Estimated Burden Hours Respondent:
5 hours.
Frequency of Response: On occasion.
Estimated Total Reporting Burden:
100 hours.
OMB Number: 1545–1795.
Regulation Project Number: REG–
165868–01 Final.
Type of Review: Extension.
Title: Ten or More Employer Plan
Compliance Information.
Description: Allows the Internal
Revenue Service and participating
employers to verify that ten-or-more
employer welfare benefit plan complies
with the requirements of section
419A(f)(6) of the Internal Revenue Code.
Respondents are administrators of tenor-more employer plans.
Respondents: Business and other forprofit, not-for-profit institutions.
Estimated Number of Respondents/
Recordkeepers: 100.
Estimated Burden Hours Respondent/
Recordkeeper: 25 hours.
Frequency of Response: On occasion.
Estimated Total Reporting Burden:
2,500 hours.
OMB Number: 1545–1796.
Regulation Project Number: REG–
106879–00 Final.
Type of Review: Extension.
Title: Consolidated Loss Recapture
Events.
Description: This document contains
final regulations under section 1503(d)
regarding the events that require
recapture of dual consolidated losses.
These regulations are issued to facilitate
compliance by taxpayers with the dual
consolidated loss provisions. The
regulations generally provide that
certain events will not trigger recapture
of a dual consolidated loss or payment
of the associated interest charge. The
regulations provide for the filing of
certain agreements in such cases. This
document also makes clarifying and
conforming changes to the current
regulations.
Respondents: Business and other forprofit.
Estimated Number of Respondents:
30.
Estimated Burden Hours Respondent:
2 hours.
Frequency of Response: On occasion.
Estimated Total Reporting Burden: 60
hours.
OMB Number: 1545–1927.
Form Number: IRS Form 8878–A.
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39549
Type of Review: Extension.
Title: IRS e-file Electronic Funds
Withdrawal Authorization for Form
7004.
Description: Form 8878–A is used by
a corporate officer or agent and an
electronic return originator (ERO) to use
a personal identification number (PIN)
to authorize an electronic funds
withdrawal for a tax payment made
with a request to extend the filing due
date for a corporate income tax return.
Respondents: Business and other forprofit.
Estimated Number of Respondents/
Recordkeeping: 140,000.
Estimated Burden Hours Respondent/
Recordkeeper:
Recordkeeping—3 hrs., 21 min.
Learning about the law or the form—6
min.
Preparing the form—9 min.
Frequency of Response: Annually.
Estimated Total Reporting/
Recordkeeping Burden: 505,400 hours.
OMB Number: 1545–1930.
Regulation Project Number: REG–
159243–03 NPRM and Temporary.
Type of Review: Extension.
Title: Residence and Source Rules
Involving U.S. Possessions and Other
Conforming Changes.
Description: The regulations provide
rules for determining whether an
individual is a bona fide resident of a
U.S. possession and whether income is
derived from sources in a possession or
effectively connected with the conduct
of a trade or business in a possession.
Respondents: Individuals or
households, business and other forprofit.
Estimated Number of Respondents/
Recordkeepers: 50,000.
Estimated Burden Hours Respondent/
Recordkeeper: 1 hour, 30 minutes.
Frequency of Response: Annually.
Estimated Total Reporting/
Recordkeeping Burden: hours.
Clearance Officer: Glenn P. Kirkland,
(202) 622–3428, Internal Revenue
Service, Room 6516, 1111 Constitution
Avenue, NW., Washington, DC 20224.
OMB Reviewer: Alexander T. Hunt,
(202) 395–7316, Office of Management
and Budget, Room 10235, New
Executive Office Building, Washington,
DC 20503.
Lois K. Holland,
Treasury PRA Clearance Officer.
[FR Doc. 05–13441 Filed 7–7–05; 8:45 am]
BILLING CODE 4830–01–U
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]]>Agencies
[Federal Register Volume 70, Number 130 (Friday, July 8, 2005)]
[Notices]
[Pages 39546-39549]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 05-13441]
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DEPARTMENT OF THE TREASURY
Submission for OMB Review; Comment Request
June 30, 2005.
The Department of Treasury has submitted the following public
information collection requirement(s) to OMB for review and clearance
under the Paperwork Reduction Act of 1995, Public Law 104-13. Copies of
the submission(s) may be obtained by calling the Treasury Bureau
Clearance Officer listed. Comments regarding this information
collection should be addressed to the OMB reviewer listed and to the
Treasury Department Clearance Officer, Department of the Treasury, Room
11000, 1750 Pennsylvania Avenue, NW., Washington, DC 20220.
Dates: Written comments should be received on or before August 8,
2005 to be assured of consideration.
Internal Revenue Service (IRS)
OMB Number: 1545-0014.
Form Number: IRS Form 637.
[[Page 39547]]
Type of Review: Extension.
Title: Application for Registration for Certain Excise Tax
Activities.
Description: Form 637 is used to apply for excise tax registration.
The registration applies to be registered under Internal Revenue Code
(IRC) section 4101 for purposes of the federal excise tax on taxable
fuel imposed by IRC 4041 and 4081; and to certain manufacturers or
sellers and purchasers that must register under IRC 4222 to be exempt
from the excise tax on taxable articles. The data is used to determine
if the applicant qualifies for exemption. Taxable fuel producers are
required by IRC 4101 to register with the Service before incurring any
tax liability.
Respondents: Business and other for-profit, not-for-profit
institutions.
Estimated Number of Respondents/Recordkeepers: 2,000.
Estimated Burden Hours Respondent/Recordkeeper:
Recordkeeping--10 hr., 17 min.
Learning about the law or the form--1 hr., 41 min.
Preparing and sending the form to the IRS--1 hr., 56 min.
Frequency of Response: Other (one time only).
Estimated Total Reporting/Recordkeeping Burden: 27,800 hours.
OMB Number: 1545-0024.
Form Number: IRS Form 843.
Type of Review: Extension.
Title: Claim for Refund and Request for Abatement.
Description: Internal Revenue Code (IRC) 6402, 6404, and sections
301.6404-2, 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 action by the IRS. Form 843 is used by taxpayers to claim these
refunds, credits, or abatements.
Respondents: Individuals or households. Business and other for-
profit, not-for-profit institutions, farms, State, local or tribal
government.
Estimated Number of Respondents/Recordkeepers: 545,500.
Estimated Burden Hours Respondent/Recordkeepers:
Recordkeeping--26 min.
Learning about the law or the form--7 min.
Preparing the form--20 min.
Copying, assembling, and sending the form to the IRS--28 min.
Frequency of Response: On occasion.
Estimated Total Reporting/Recordkeeping Burden: 916,440 hours.
OMB Number: 1545-0087.
Form Numbers: IRS Forms 1040-ES, 1040-ES(E), 1040-ES(NR), and 1040-
ES(Espanol).
Type of Review: Extension.
Title: 1040-ES and 104-ES(E): Estimated Tax for Individuals; 1040-
ES(NR): U.S. Estimated Tax for Nonresident Alien Individuals; 1040-
ES(Espanol): Contricuciones Federales Estimadas Del Trabajo Por Cuenta
Propia Y Sobre El Empleo de Empleados Domesticos--Puerto Rico.
Description: Form 1040-ES is used by individuals (including self-
employed) to make estimated tax payments if their estimated tax due is
$1,000 or more. IRS uses the data to credit taxpayers' accounts and to
determine if estimated tax has been properly computed and timely paid.
Form 1040-ES(E) does not include paper payment vouchers or return
envelopes, it is sent to people who pay their estimated tax by an
electronic payment method.
Respondents: Individuals or households.
Estimated Number of Respondents/Recordkeepers: 14,563,250.
Estimated Burden Hours Respondent/Recordkeeper:
----------------------------------------------------------------------------------------------------------------
Copying,
Learning about assembling, and
Form Recordkeeping the law or the Preparing the sending the
(minutes) form (minutes) form (minutes) form to the IRS
(minutes)
----------------------------------------------------------------------------------------------------------------
1040ES...................................... 52 28 48 10
1040ES(E)................................... 26 18 37 20
1040ES(NR).................................. 39 18 49 10
1040ES(ESP)................................. 6 17 30 10
Worksheet................................... 26 18 37 0
----------------------------------------------------------------------------------------------------------------
Frequency of Response: Quarterly.
Estimated Total Reporting/Recordkeeping Burden: 94,471,282 hours.
OMB Number: 1545-0119.
Form Number: IRS Form 1099-R.
Type of Review: Extension.
Title: Distributions from Pensions, Annuities, Retirement or
Profit-Sharing Plans, IRAs, Insurance Contracts, etc.
Description: Form 1099-R is used to report distributions from
pensions, annuities , profit-sharing or retirement plans, IRAs, and the
surrender or insurance contracts. This information is used by IRS to
verify that income has been properly reported by the recipient.
Respondents: Business and other for-profit, not-for-profit
institutions, Federal Government, State, local or tribal government.
Estimated Number of Respondents: 350,000.
Estimated Burden Hours Respondent: 18 minutes.
Frequency of Response: Annually.
Estimated Total Reporting Burden: 18,704,546 hours.
OMB Number: 1545-0227.
Form Number: IRS Form 6251.
Type of Review: Extension.
Title: Alternative Minimum Tax--Individuals.
Description: Form 6251 is used by individuals with adjustments, tax
preference items, taxable income above certain exemption amounts, or
certain credits. Form 6251 computes the alternative minimum tax which
is added to regular tax. The information is needed to ensure that the
taxpayer is complying with the law.
Respondents: Individuals or households.
Estimated Number of Respondents/Recordkeepers: 4,236,740.
Estimated Burden Hours Respondent/Recordkeeper:
Recordkeeping--19 min.
Learning about the law or the form--1 hr., 16 min.
Preparing the form--1 hr., 44 min.
Copying, assembling, and sending the form to the IRS--34 min.
Frequency of Response: Annually.
Estimated Total Reporting/Recordkeeping Burden: 16,016,997 hours.
OMB Number: 1545-0351.
Form Number: IRS Form 3975.
Type of Review: Extension.
Title: Tax Professionals Annual Mailing List Application and Order
Blank
Description: Form 3975 allows a tax professional a systematic way
to remain on the Tax Professionals Mailing File and to order copies of
tax materials.
[[Page 39548]]
Respondents: Business and other for-profit.
Estimated Number of Respondents: 320,000.
Estimated Burden Hours Respondent: 3 minutes.
Frequency of Response: Annually.
Estimated Total Reporting Burden: 16,000 hours.
OMB Number: 1545-0748.
Form Number: IRS Form 2678.
Type of Review: Extension.
Title: Employer Appointment of Agent.
Description: 26 U.S.C. 3504 authorizes an employer to designate a
fiduciary, agent, etc., to perform the same acts as required of
employers for purposes of employment taxes.
Respondents: Business and other for-profit, not-for-profit
institutions, farms, Federal Government.
Estimated Number of Respondents: 95,200.
Estimated Burden Hours Respondent: 30 minutes.
Frequency of Response: Other (as necessary).
Estimated Total Reporting Burden: 47,600 hours.
OMB Number: 1545-0795.
Form Number: IRS Form 8233.
Type of Review: Extension.
Title: Exemption from Withholding on Compensation for Independent
(and Certain Dependent) Personal Services of a Nonresident Alien
Individual.
Description: Compensation paid to nonresident alien (NRA)
individual for independent personal services (self-employment) is
generally subject to 30% withholding or graduated rates. However,
compensation may be exempt from withholding because of a U.S. tax
treaty or personal exemption amount. Form 8233 is used to request
exemption from withholding.
Respondents: Individuals or households, business and other for-
profit, not-for-profit institutions.
Estimated Number of Respondents/Recordkeepers: 480,000.
Estimated Burden Hours Respondent/Recordkeeper:
Recordkeeping--1 hr., 5 min.
Learning about the law or the form--31 min.
Preparing and sending the form to the IRS--57 min.
Frequency of Response: Annually.
Estimated Total Reporting/Recordkeeping Burden: 1,320,000 hours.
OMB Number: 1545-0819.
CFR Number: 26 CFR 601.201.
Type of Review: Extension.
Title: Instructions for Requesting Rulings and Determination
Letters.
Description: The National Office issues ruling letters and District
Directors issue determination letters to taxpayers interpreting and
applying the tax laws to a specific set of facts. The National Office
also issues other types of letters. The procedural regulations set
forth instructions for requesting ruling and determination letters.
Respondents: Business and other for-profit, individuals or
households, not-for-profit institutions, farms, Federal Government,
State, Local or Tribal Government.
Estimated Number of Respondents: 271,914.
Estimated Burden Hours Respondent: 55 minutes.
Frequency of Response: On occasion.
Estimated Total Reporting Burden: 248,496 hours.
OMB Number: 1545-1126.
Regulation Project Number: INTL-121-90, INTL-292-90, and INTL-361-
89 Final.
Type of Review: Extension.
Title: Treaty-Based Return Positions.
Description: Regulation section 301.6114-1 sets forth the reporting
requirement under section 6114. Persons or entities subject to this
reporting requirement must make the required disclosure on a statement
attached to their return, in the manner set forth, 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 United States.
Respondents: Individuals or households, business and other for-
profit.
Estimated Number of Respondents: 6,020.
Estimated Burden Hours Respondent: 1 hour.
Frequency of Response: Annually.
Estimated Total Reporting Burden: 6,015 hours.
OMB Number: 1545-1407.
Form Number: IRS Form 8848.
Type of Review: Extension.
Title: Consent to Extend the Time to Assess the Branch Profits Tax
under Regulations Sections 1.884-2(a) and (c).
Description: Form 8848 is used by foreign corporations that have
(a) completely terminated all of their U.S. trade or business within
the meaning of Temporary regulations section 1.884-2T(a) during the tax
year or (b) transferred their U.S. assets to a domestic corporation in
a transaction described in Code section 381(a), if the foreign
corporation was engaged in a U.S. trade or business at that time.
Respondents: Business and other for-profit.
Estimated Number of Respondents/Recordkeepers: 5,000.
Estimated Burden Hours Respondent/Recordkeeper:
Recordkeeping--3 hr., 35 min.
Learning about the law or the form--1 hr.
Preparing and sending the form to the IRS--1 hr., 6 min.
Frequency of Response: Annually.
Estimated Total Reporting/Recordkeeping Burden: 22,500 hours.
OMB Number: 1545-1591.
Regulation Project Number: REG-251701-96 Final.
Type of Review: Extension.
Title: Electing Small Business Trusts.
Description: This regulation provides the time and manner for
making the Electing Small Business Trust election pursuant to section
1361(e)(3).
Respondents: Business and other for-profit.
Estimated Number of Respondents: 7,500.
Estimated Burden Hours Respondent: 1 hour.
Frequency of Response: Other (once).
Estimated Total Reporting Burden: 7,500 hours.
OMB Number: 1545-1644.
Regulation Project Number: REG-126024-01 NPRM.
Type of Review: Extension.
Title: Reporting of Gross Proceeds Payment to Attorneys.
Description: Information is required to implement section 1021 of
the Taxpayer Relief Act of 1997. This information will be used by the
IRS to verify compliance with section 6045 and to determine that the
taxable amount of these payments has been computed correctly.
Respondents: Business and other for-profit, not-for-profit
institutions, Federal Government, State, Local or Tribal Government.
Estimated Number of Respondents: 1.
Estimated Burden Hours Respondent: 1.
Frequency of Response: On occasion.
Estimated Total Reporting Burden: 1 hour.
OMB Number: 1545-1648.
Publication Number: Publication 3319.
Type of Review: Extension.
Title: Low-Income Tax-Payer Clinics--2005 Grant Application Package
and Guidelines.
Description: Publication 3319 outlines requirements of the IRS Low-
Income Taxpayer Clinics (LITC) program and provides instructions on how
to apply for a LITC grant award.
Respondents: Not-for-profit institution.
Estimated Number of Respondents/Recordkeepers: 825.
[[Page 39549]]
Estimated Burden Hours Respondent/Recordkeeper:
For Program Sponsors: 60 hours.
For Student and Program Participants: 2 hours.
Frequency of Response: Annually.
Estimated Total Reporting/Recordkeeping Burden: 6,000 hours.
OMB Number: 1545-1654.
Regulation Project Number: REG-106527-98 Final.
Type of Review: Extension.
Title: Capital Gains, Partnership and Subchapter S, and Trust
Provisions.
Description: Section 1(h) requires that transferors recognize
collectibles gain when an interest in an S corporation, trust, or a
partnership holding property with collectibles gain is sold or
exchanged and that partners take section 1250 capital gain in the
partnership property into account when an interest in the partnership
is sold or exchanged. These regulations provide guidance.
Respondents: Business and other for-profit, individuals or
households.
Estimated Number of Respondents: 1.
Estimated Burden Hours Respondent: 1.
Frequency of Response: Annually.
Estimated Total Reporting Burden: 1 hour.
OMB Number: 1545-1779.
Notice Number: Notice 2002-27.
Type of Review: Extension.
Title: IRA Required Minimum Distribution Reporting.
Description: This notice provides guidance with response to the
reporting requirements, that is, data that custodians and trustees of
IRAs must furnish IRA owners in those instances where there must be a
minimum distribution from an individual retirement arrangement.
Respondents: Business and other for-profit, not-for-profit
institution.
Estimated Number of Respondents: 78,000.
Estimated Burden Hours Respondent: 15 hours.
Frequency of Response: Other (one per IRA).
Estimated Total Reporting Burden: 1,170,000 hours.
OMB Number: 1545-1784.
Revenue Procedure Number: Revenue Procedure 2002-32.
Type of Review: Extension.
Title: Waiver of 60-Month Bar on Reconsolidation after
Disaffiliation.
Description: Pursuant to Section 1504(a)(3)(B) of the Internal
Revenue Code, this procedure grants certain taxpayers a waiver of the
general rule of Sec. 1504(a)(3)(A) barring a corporation from filing a
consolidated return with a group of which it had ceased to be a member
for 60 months following the year of disaffiliation.
Respondents: Business and other for-profit.
Estimated Number of Respondents: 20.
Estimated Burden Hours Respondent: 5 hours.
Frequency of Response: On occasion.
Estimated Total Reporting Burden: 100 hours.
OMB Number: 1545-1795.
Regulation Project Number: REG-165868-01 Final.
Type of Review: Extension.
Title: Ten or More Employer Plan Compliance Information.
Description: Allows the Internal Revenue Service and participating
employers to verify that ten-or-more employer welfare benefit plan
complies with the requirements of section 419A(f)(6) of the Internal
Revenue Code. Respondents are administrators of ten-or-more employer
plans.
Respondents: Business and other for-profit, not-for-profit
institutions.
Estimated Number of Respondents/Recordkeepers: 100.
Estimated Burden Hours Respondent/Recordkeeper: 25 hours.
Frequency of Response: On occasion.
Estimated Total Reporting Burden: 2,500 hours.
OMB Number: 1545-1796.
Regulation Project Number: REG-106879-00 Final.
Type of Review: Extension.
Title: Consolidated Loss Recapture Events.
Description: This document contains final regulations under section
1503(d) regarding the events that require recapture of dual
consolidated losses. These regulations are issued to facilitate
compliance by taxpayers with the dual consolidated loss provisions. The
regulations generally provide that certain events will not trigger
recapture of a dual consolidated loss or payment of the associated
interest charge. The regulations provide for the filing of certain
agreements in such cases. This document also makes clarifying and
conforming changes to the current regulations.
Respondents: Business and other for-profit.
Estimated Number of Respondents: 30.
Estimated Burden Hours Respondent: 2 hours.
Frequency of Response: On occasion.
Estimated Total Reporting Burden: 60 hours.
OMB Number: 1545-1927.
Form Number: IRS Form 8878-A.
Type of Review: Extension.
Title: IRS e-file Electronic Funds Withdrawal Authorization for
Form 7004.
Description: Form 8878-A is used by a corporate officer or agent
and an electronic return originator (ERO) to use a personal
identification number (PIN) to authorize an electronic funds withdrawal
for a tax payment made with a request to extend the filing due date for
a corporate income tax return.
Respondents: Business and other for-profit.
Estimated Number of Respondents/Recordkeeping: 140,000.
Estimated Burden Hours Respondent/Recordkeeper:
Recordkeeping--3 hrs., 21 min.
Learning about the law or the form--6 min.
Preparing the form--9 min.
Frequency of Response: Annually.
Estimated Total Reporting/Recordkeeping Burden: 505,400 hours.
OMB Number: 1545-1930.
Regulation Project Number: REG-159243-03 NPRM and Temporary.
Type of Review: Extension.
Title: Residence and Source Rules Involving U.S. Possessions and
Other Conforming Changes.
Description: The regulations provide rules for determining whether
an individual is a bona fide resident of a U.S. possession and whether
income is derived from sources in a possession or effectively connected
with the conduct of a trade or business in a possession.
Respondents: Individuals or households, business and other for-
profit.
Estimated Number of Respondents/Recordkeepers: 50,000.
Estimated Burden Hours Respondent/Recordkeeper: 1 hour, 30 minutes.
Frequency of Response: Annually.
Estimated Total Reporting/Recordkeeping Burden: hours.
Clearance Officer: Glenn P. Kirkland, (202) 622-3428, Internal
Revenue Service, Room 6516, 1111 Constitution Avenue, NW., Washington,
DC 20224.
OMB Reviewer: Alexander T. Hunt, (202) 395-7316, Office of
Management and Budget, Room 10235, New Executive Office Building,
Washington, DC 20503.
Lois K. Holland,
Treasury PRA Clearance Officer.
[FR Doc. 05-13441 Filed 7-7-05; 8:45 am]
BILLING CODE 4830-01-U
