Submission for OMB Review; Comment Request, 29814-29817 [2010-12761]
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Federal Register / Vol. 75, No. 102 / Thursday, May 27, 2010 / Notices
requirements of part 541. The agency
finds that Volkswagen has provided
adequate reasons for its belief that the
antitheft device for the Volkswagen new
vehicle line is likely to be as effective
in reducing and deterring motor vehicle
theft as compliance with the partsmarking requirements of the Theft
Prevention Standard (49 CFR part 541).
This conclusion is based on the
information Volkswagen provided about
its device.
For the foregoing reasons, the agency
hereby grants in full Volkswagen’s
petition for exemption for the
Volkswagen new vehicle line from the
parts-marking requirements of 49 CFR
part 541, beginning with the 2012 model
year vehicles. The agency notes that 49
CFR part 541, Appendix A–1, identifies
those lines that are exempted from the
Theft Prevention Standard for a given
model year. 49 CFR part 543.7(f)
contains publication requirements
incident to the disposition of all part
543 petitions. Advanced listing,
including the release of future product
nameplates, the beginning model year
for which the petition is granted and a
general description of the antitheft
device is necessary in order to notify
law enforcement agencies of new
vehicle lines exempted from the partsmarking requirements of the Theft
Prevention Standard.
If Volkswagen decides not to use the
exemption for this line, it must formally
notify the agency. If such a decision is
made, the line must be fully marked
according to the requirements under 49
CFR 541.5 and 541.6 (marking of major
component parts and replacement
parts).
NHTSA notes that if Volkswagen
wishes in the future to modify the
device on which this exemption is
based, the company may have to submit
a petition to modify the exemption.
§ 543.7(d) states that a part 543
exemption applies only to vehicles that
belong to a line exempted under this
part and equipped with the anti-theft
device on which the line’s exemption is
based. Further, § 543.9(c)(2) provides for
the submission of petitions ‘‘to modify
an exemption to permit the use of an
antitheft device similar to but differing
from the one specified in that
exemption.’’
The agency wishes to minimize the
administrative burden that § 543.9(c)(2)
could place on exempted vehicle
manufacturers and itself. The agency
did not intend in drafting part 543 to
require the submission of a modification
petition for every change to the
components or design of an antitheft
device. The significance of many such
changes could be de minimis. Therefore,
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NHTSA suggests that if the
manufacturer contemplates making any
changes, the effects of which might be
characterized as de minimis, it should
consult the agency before preparing and
submitting a petition to modify.
Authority: 49 U.S.C. 33106; delegation of
authority at 49 CFR 1.50.
Issued on: May 24, 2010.
Stephen R. Kratzke,
Associate Administrator for Rulemaking.
[FR Doc. 2010–12809 Filed 5–26–10; 8:45 am]
BILLING CODE 4910–59–P
DEPARTMENT OF THE TREASURY
Submission for OMB Review;
Comment Request
May 19, 2010.
The Department of the Treasury will
submit the following public information
collection requirements to OMB for
review and clearance under the
Paperwork Reduction Act of 1995,
Public Law 104–13 on or after the date
of publication of this notice. A copy of
the submissions may be obtained by
calling the Treasury Bureau Clearance
Officer listed. Comments regarding
these information collections should be
addressed to the OMB reviewer listed
and to the Treasury PRA Clearance
Officer, Department of the Treasury,
1750 Pennsylvania Avenue, NW., Suite
11010, Washington, DC 20220.
DATES: Written comments should be
received on or before June 28, 2010 to
be assured of consideration.
Internal Revenue Service (IRS)
OMB Number: 1545–0742.
Type of Review: Extension without
change of a currently approved
collection.
Title: EE–111–80 (TD 8019—Final)
Public Inspection of Exempt
Organization Return.
Abstract: Section 6104(b) authorizes
the Service to make available to the
public the returns required to be filed by
exempt organizations. The information
requested in Treasury Reg. section
301.6104(b)–1(b)(4) is necessary in order
for the Service not to disclose
confidential business information
furnished by businesses which
contribute to exempt black lung trusts.
Respondents: Private Sector:
Businesses or other for-profits.
Estimated Total Burden Hours: 22
hours.
OMB Number: 1545–0768.
Type of Review: Extension without
change of a currently approved
collection.
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Title: EE–178–78 Final (TD 7898)
Employers Qualified Educational
Assistance Programs.
Abstract: Respondents include
employers who maintain education
assistance programs for their employees.
Information verifies that programs are
qualified and that employees may
exclude educational assistance from
their gross incomes.
Respondents: Private Sector:
Businesses or other for-profits.
Estimated Total Burden Hours: 615
hours.
OMB Number: 1545–1093.
Type of Review: Extension without
change of a currently approved
collection.
Title: IA–56–87 and IA–53–87 Final
Minimum Tax-Tax Benefit Rule.
Abstract: Section 58(h) of the 1954
Internal Revenue Code provides that the
Secretary shall provide for adjusting tax
preference items where such items
provided no tax benefit for any taxable
year. This regulation provides guidance
for situations where tax preference
items provided no tax benefit because of
available credits and describes how to
claim a credit or refund of minimum tax
paid on such preferences.
Respondents: Private Sector:
Businesses or other for-profits.
Estimated Total Burden Hours: 40
hours.
OMB Number: 1545–1271.
Type of Review: Extension without
change of a currently approved
collection.
Title: REG–209035–86 (Final) Stock
Transfer Rules; REG–208165–91 (Final)
Certain Transfers of Stock or Securities
by U.S. Persons to Foreign Corporations
and Related Reporting Requirements.
Abstract: A U.S. person must
generally file a gain recognition
agreement with the IRS in order to defer
gain on a section 367(a) transfer of stock
to a foreign corporation, and must file
a notice with the Service if it realizes
any income in a section 367(b)
exchange. These requirements ensure
compliance with the respective Code
sections.
Respondents: Private Sector:
Businesses or other for-profits.
Estimated Total Burden Hours: 2,390
hours.
OMB Number: 1545–1449.
Type of Review: Extension without
change of a currently approved
collection.
Title: IA–57–94 (Final) Cash
Reporting by Court Clerks.
Abstract: Section 60501(g) imposes a
reporting requirement on criminal court
clerks that receive more than $10,000 in
cash as bail. The IRS will use the
information to identify individuals with
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large cash incomes. Clerks must also
furnish the information to the United
States Attorney for the jurisdiction in
which the individual charged with the
crime resides and to each person
posting the bond whose name appears
on Form 8300.
Respondents: Federal Government.
Estimated Total Burden Hours: 125
hours.
OMB Number: 1545–1458.
Type of Review: Extension without
change of a currently approved
collection.
Title: REG–209835–86 (formerly
INTL–933–86) (Final) Computation of
Foreign Taxes Deemed Paid Under
Section 902 Pursuant to a Pooling
Mechanism for Undistributed Earnings
and Foreign Taxes.
Abstract: These regulations provide
rules for computing foreign taxes
deemed paid under section 902. The
regulations affect foreign corporations
and their U.S. corporate shareholders.
Respondents: Private Sector:
Businesses or other for-profits.
Estimated Total Burden Hours: 1
hour.
OMB Number: 1545–1507.
Type of Review: Extension without
change of a currently approved
collection.
Title: INTL–656–87 (Final) Treatment
of Shareholders of Certain Passive
Investment Companies.
Abstract: The reporting requirements
affect U.S. persons that are direct and
indirect shareholders of passive foreign
investment companies (PFICs). The IRS
uses Form 8621 to identify PFICs, U.S.
persons that are shareholders and
transactions subject to PFIC taxation
and to verify income inclusions, excess
distributions and deferred tax amounts.
Respondents: Private Sector:
Businesses or other for-profits.
Estimated Total Burden Hours:
100,000 hours.
OMB Number: 1545–1555.
Type of Review: Extension without
change of a currently approved
collection.
Title: REG–115795–97 (Final) General
Rules for Making and Maintaining
Qualified Electing Fund Elections.
Abstract: The regulations provide
rules for making section 1295 elections
and satisfying annual reporting
requirements for such elections,
revoking section 1295 elections, and
making retroactive section 1295
elections.
Respondents: Private Sector:
Businesses or other for-profits.
Estimated Total Burden Hours: 623
hours.
OMB Number: 1545–1565.
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Type of Review: Extension without
change of a currently approved
collection.
Title: Notice 97–64 Temporary
Regulations To Be Issued Under Section
1(h) of the Internal Revenue Code
(Applying Section 1(h) to Capital Gain
Dividends of RICs and REITs).
Abstract: Notice 97–64 provides
notice of forthcoming temporary
regulations that will permit Regulated
Investment Companies (RICs) and Real
Estate Investment Trusts (REIT) to
distribute multiple classes of capital
gain dividends.
Respondents: Private Sector:
Businesses or other for-profits.
Estimated Total Burden Hours: 1
hour.
OMB Number: 1545–1590.
Type of Review: Extension without
change of a currently approved
collection.
Title: REG–251698–96 (Final)
Subchapter S Subsidiaries.
Abstract: The IRS will use the
information provided by taxpayers to
determine whether a corporation should
be treated as an S corporation, a C
Corporation, or an entity that is
disregarded for federal tax purposes.
The collection of information covered in
the regulation is necessary for a
taxpayer to obtain, retain, or terminate
S corporation treatment.
Respondents: Private Sector:
Businesses or other for-profits.
Estimated Total Burden Hours: 10,110
hours.
OMB Number: 1545–1691.
Type of Review: Extension without
change of a currently approved
collection.
Title: REG–120882–97 (Final)
Continuity of Interest.
Abstract: Taxpayers who entered into
a binding agreement on or after January
28, 1998 (the effective date of Sec.
1.368–1T), and before the effective date
of the final regulations under Sec.
1.368–1(e) may request a private letter
ruling permitting them to apply Sec.
1.368–1(e) to their transaction. A private
letter ruling will not be issued unless
the taxpayer establishes to the
satisfaction of the IRS that there is not
a significant risk of different parties to
the transaction taking inconsistent
positions, for U.S, tax purposes with
respect to the applicability of Sec.
1.368–1(e) to the transaction.
Respondents: Private Sector:
Businesses or other for-profits.
Estimated Total Burden Hours: 1,500
hours.
OMB Number: 1545–1726.
Type of Review: Extension without
change of a currently approved
collection.
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Title: TD 9011—Regulations
Governing Practice Before the Internal
Revenue Service.
Abstract: These regulations affect
individuals who are eligible to practice
before the Internal Revenue Service.
These regulations also authorize the
Director of Practice to act upon
applications for enrollment to practice
before the Internal Revenue Service. The
Director of Practice will use certain
information to ensure that: (1) Enrolled
agents properly complete continuing
education requirements to obtain
renewal; (2) practitioners properly
obtain consent of taxpayers before
representing conflicting interests; (3)
practitioners do not use e-commerce to
make misleading solicitations.
Respondents: Private Sector:
Businesses or other for-profits.
Estimated Total Burden Hours: 50,000
hours.
OMB Number: 1545–1876.
Type of Review: Extension without
change of a currently approved
collection.
Title: REG–166012–02 (NPRM)
Notional Contracts; Contingent Nonperiodic Payments.
Abstract: The collection of
information in the proposed regulations
is in Sec. 1.446–3(g)(6)(vii) of the
Income Tax Regulations, requiring
Taxpayers to maintain in their books
and records a description of the method
used to determine the projected amount
of a contingent payment, the projected
payment schedules, and the adjustments
taken into account under the proposed
regulations. The information is required
by the IRS to verify compliance with
section 446 of the Internal Revenue
Code and the method of accounting
described in Sec. 1.446–3(g)(6).
Respondents: Private Sector:
Businesses or other for-profits.
Estimated Total Burden Hours: 25,500
hours.
OMB Number: 1545–1738.
Type of Review: Extension without
change of a currently approved
collection.
Title: Revenue Procedure 2001–29,
Leveraged Leases.
Abstract: Revenue Procedure 2001–29
sets forth the information and
representations required to be furnished
by taxpayers in requests for an advance
ruling that a leveraged lease transaction
is, in fact, a valid lease for federal
income tax purposes.
Respondents: Private Sector:
Businesses or other for-profits.
Estimated Total Burden Hours: 800
hours.
OMB Number: 1545–2033.
Type of Review: Extension without
change of a currently approved
collection.
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Title: Notice 2006–83, Chapter 11
Bankruptcy Cases.
Abstract: The IRS needs bankruptcy
estates and individual chapter 11
debtors to allocate post-petition income
and tax withholding between the estate
and the debtor. The IRS will use the
information in administering the
internal revenue laws. Respondents will
be individual debtors and their
bankruptcy estates for chapter 11 cases
filed after October 16, 2005.
Respondents: Individuals or
households.
Estimated Total Burden Hours: 1,500
hours.
OMB Number: 1545–1856.
Type of Review: Extension without
change of a currently approved
collection.
Title: Consent to Disclosure of Return
Information.
Form: 13362.
Abstract: The Consent Form is
provided to external applicant that will
allow the Service the ability to conduct
tax checks to determine if an applicant
is suitable for employment once they are
determined qualified and within reach
to receive an employment offer.
Respondents: Federal Government.
Estimated Total Burden Hours: 7,664
hours.
OMB Number: 1545–0949.
Type of Review: Extension without
change of a currently approved
collection.
Title: Application for Special
Enrollment Examination.
Form: 2587.
Abstract: This information relates to
the determination of the eligibility of
individuals seeking enrollment status to
practice before the Internal Revenue
Service.
Respondents: Individuals or
households.
Estimated Total Burden Hours: 11,000
hours.
OMB Number: 1545–1379.
Type of Review: Extension without
change of a currently approved
collection.
Title: Excise Taxes on Excess
Inclusions of REMIC Residual Interests.
Form: 8831.
Abstract: Form 8831 is used by a real
estate mortgage investment conduit
(REMIC) to figure its excise tax liability
under Code sections 860E(e)(1),
860E(e)(6), and 860E(e)(7). IRS uses the
information to determine the correct tax
liability of the REMIC.
Respondents: Private Sector:
Businesses or other for-profits.
Estimated Total Burden Hours: 237
hours.
OMB Number: 1545–1823.
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Type of Review: Extension without
change of a currently approved
collection.
Title: e-Services Registration TIN
Matching—Application and Screens for
TIN Matching Interactive/e-Services
Products.
Form: 13350.
Abstract: E-services is a system which
will permit the Internal Revenue
Services to electronically communicate
with third party users to support
electronic filing and resolve tax
administration issues for practitioners,
payers, states, and Department of
Education Contractors Registration is
required to authenticate users that plan
to access e-services products. This
system is a necessary outgrowth of
advanced information and
communication technologies. TIN
Matching is one of the products
available through e-Services offered via
the Internet and accessible through the
irs.gov Web site.
Respondents: Private Sector:
Businesses or other for-profits.
Estimated Total Burden Hours:
3,670,000 hours.
OMB Number: 1545–1863.
Type of Review: Extension without
change of a currently approved
collection.
Title: IRS e-file Signature
Authorization for Form 1120S.
Form: 8879–S.
Abstract: Form 8879–S authorizes an
officer of a corporation and an
electronic return originator (ERO) to use
a personal identification number (PIN)
to electronically sign a corporation’s
electronic income tax return and, if
applicable, Electronic Funds
Withdrawal Consent.
Respondents: Private Sector:
Businesses or other for-profits.
Estimated Total Burden Hours: 74,181
hours.
OMB Number: 1545–1865.
Type of Review: Extension without
change of a currently approved
collection.
Title: Notice 2003–75, Registered
Retirement Savings Plans (RRSP) and
Registered Income Funds (RRIF)
Information Reporting.
Abstract: This notice announces an
alternative, simplified reporting regime
for the owners of certain Canadian
Individual retirement plans that have
been subject to reporting on Forms 3520
and 3520–A, and it describes the
interim reporting rules that taxpayers
must follow until a new form is
available.
Respondents: Individuals or
households.
Estimated Total Burden Hours:
1,500,000 hours.
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OMB Number: 1545–1864.
Type of Review: Extension without
change of a currently approved
collection.
Title: Form 8879–C, IRS e-file
Signature Authorization for Form 1120;
Form 8879–I, IRS e-file Signature
Authorization for Form 1120–F.
Form: 8879–C, 8879–I.
Abstract: Form 8879–C authorizes an
officer of a corporation and an
electronic return originator (ERO) to use
a personal identification number (PIN)
to electronically sign a corporation’s
electronic income tax return and, if
applicable, Electronic Funds
Withdrawal Consent. Form 8879–I
authorizes a corporate officer and an
electronic return originator (ERO) to use
a personal identification number (PIN)
to electronically sign a corporation’s
electronic income tax return.
Respondents: Private Sector:
Businesses or other for-profits.
Estimated Total Burden Hours: 95,986
hours.
OMB Number: 1545–1867.
Type of Review: Extension without
change of a currently approved
collection.
Title: S Corporation Declaration and
Signature for Electronic Filing.
Form: 8453–S.
Abstract: Form 8453–S is used to
authenticate and authorize transmittal
of an electronic Form 1120S.
Respondents: Private Sector:
Businesses or other for-profits.
Estimated Total Burden Hours: 10,530
hours.
OMB Number: 1545–1868.
Type of Review: Extension without
change of a currently approved
collection.
Title: REG–116664–01 (TD 9300-final)
Guidance to Facilitate Business
Electronic Filing.
Abstract: These regulations remove
certain impediments to the electronic
filing of business tax returns and other
forms. The regulations reduce the
number of instances in which taxpayers
must attach supporting documents to
their tax returns. The regulations also
expand slightly the required content of
a statement certain taxpayers must
submit with their returns to justify
deductions for charitable contributions.
Respondents: Private Sector:
Businesses or other for-profits.
Estimated Total Burden Hours:
250,000 hours.
OMB Number: 1545–1871.
Type of Review: Extension without
change of a currently approved
collection.
Title: REG–122379–02 (TD 9165-final)
Regulations Governing Practice Before
the Internal Revenue Service.
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Abstract: These disclosures will
ensure that taxpayers are provided with
adequate information regarding the
limits of tax shelter advice that they
receive, and also ensure that
practitioners properly advise taxpayers
of relevant information with respect to
tax shelter opinions.
Respondents: Private Sector:
Businesses or other for-profits.
Estimated Total Burden Hours: 13,333
hours.
OMB Number: 1545–2030.
Type of Review: Extension without
change of a currently approved
collection.
Title: REG–120509–06 (TD 9465Final), Determination of Interest
Expense Deduction of Foreign
Corporations.
Abstract: This document contains
final regulations under section 882(c) of
the Internal Revenue Code concerning
the determination of the interest
expense deduction of foreign
corporations engaged in a trade or
business within the United States.
These final regulations conform the
interest expense rules to recent U.S.
Income Tax Treaty agreements and
adopt other changes to improve
compliance.
Respondents: Private Sector:
Businesses or other for-profits.
Estimated Total Burden Hours: 35
hours.
OMB Number: 1545–2032.
Type of Review: Extension without
change of a currently approved
collection.
Title: Income Verification Express
Service Application and Employee
Delegation Form.
Form: 13803.
Abstract: Form 13803, Income
Verification Express Service
Application and Employee Delegation
Form, is used to submit the required
information necessary to complete the eservices enrollment process for IVES
users and to identify delegates receiving
transcripts on behalf of the principle
account user.
Respondents: Private Sector:
Businesses or other for-profits.
Estimated Total Burden Hours: 100
hours.
OMB Number: 1545–2075.
Type of Review: Extension without
change of a currently approved
collection.
Title: Form 13614–NR, Nonresident
Alien Intake and Interview Sheet.
Form: 13614–NR.
Abstract: The completed form is used
by screeners, preparers, or others
involved in the return preparation
process to more accurately complete tax
returns of International Students and
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Scholars. These persons need assistance
having their returns prepared so they
can fully comply with the law.
Respondents: Individuals or
households.
Estimated Total Burden Hours:
141,260 hours.
OMB Number: 1545–2077.
Type of Review: Extension without
change of a currently approved
collection.
Title: EFTPS Individual Enrollment
with Third Party Authorization Form.
Form: 9783T.
Abstract: The information derived
from the Form 9783T will allow
individual taxpayers to authorize a
Third Party to pay their federal taxes on
their behalf using the Electronic Federal
Tax Payment System (EFTPS).
Respondents: Private Sector:
Businesses or other for-profits.
Estimated Total Burden Hours: 167
hours.
OMB Number: 1545–1866.
Type of Review: Extension without
change of a currently approved
collection.
Title: U.S. Corporation Income Tax
Declaration for an IRS e-file Return.
Form: 8453–C, 8453–I.
Abstract: Form 8453–C is used to
enable the electronic filing of Form
1120. Form 8453–I is used to enable the
electronic filing of Form 1120–F.
Respondents: Private Sector:
Businesses or other for-profits.
Estimated Total Burden Hours: 28,880
hours.
Bureau Clearance Officer: R. Joseph
Durbala, Internal Revenue Service, 1111
Constitution Avenue, NW., Room 6129,
Washington, DC 20224; (202) 622–3634.
OMB Reviewer: Shagufta Ahmed,
Office of Management and Budget, New
Executive Office Building, Room 10235,
Washington, DC 20503; (202) 395–7873.
Celina Elphage,
Treasury PRA Clearance Officer.
[FR Doc. 2010–12761 Filed 5–26–10; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Publication 1345
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
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29817
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.
3506(c)(2)(A)). Currently, the IRS is
soliciting comments concerning
Publication 1345, Handbook for
Authorized IRS e-file Providers.
DATES: Written comments should be
received on or before July 26, 2010 to be
assured of consideration.
ADDRESSES: Direct all written comments
to Gerald Shields, Internal Revenue
Service, room 6129, 1111 Constitution
Avenue, NW., Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the form and instructions
should be directed to Allan Hopkins at
Internal Revenue Service, room 6129,
1111 Constitution Avenue, NW.,
Washington, DC 20224, or at (202) 622–
6665, or through the Internet at
Allan.M.Hopkins@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Publication 1345, Handbook for
Authorized IRS e-file Providers.
OMB Number: 1545–1708.
Form Number: 1345.
Abstract: Publication 1345 informs
those who participate in the IRS e-file
Program for Individual Income Tax
Returns of their obligations to the
Internal Revenue Service, taxpayers,
and other participants.
Current Actions: There are no changes
being made to the publication at this
time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
145,000.
Estimated Time per Respondent: 25
hours, 5 minutes.
Estimated Total Annual Burden
Hours: 3,636,463.
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
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]]>Agencies
[Federal Register Volume 75, Number 102 (Thursday, May 27, 2010)]
[Notices]
[Pages 29814-29817]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2010-12761]
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DEPARTMENT OF THE TREASURY
Submission for OMB Review; Comment Request
May 19, 2010.
The Department of the Treasury will submit the following public
information collection requirements to OMB for review and clearance
under the Paperwork Reduction Act of 1995, Public Law 104-13 on or
after the date of publication of this notice. A copy of the submissions
may be obtained by calling the Treasury Bureau Clearance Officer
listed. Comments regarding these information collections should be
addressed to the OMB reviewer listed and to the Treasury PRA Clearance
Officer, Department of the Treasury, 1750 Pennsylvania Avenue, NW.,
Suite 11010, Washington, DC 20220.
DATES: Written comments should be received on or before June 28, 2010
to be assured of consideration.
Internal Revenue Service (IRS)
OMB Number: 1545-0742.
Type of Review: Extension without change of a currently approved
collection.
Title: EE-111-80 (TD 8019--Final) Public Inspection of Exempt
Organization Return.
Abstract: Section 6104(b) authorizes the Service to make available
to the public the returns required to be filed by exempt organizations.
The information requested in Treasury Reg. section 301.6104(b)-1(b)(4)
is necessary in order for the Service not to disclose confidential
business information furnished by businesses which contribute to exempt
black lung trusts.
Respondents: Private Sector: Businesses or other for-profits.
Estimated Total Burden Hours: 22 hours.
OMB Number: 1545-0768.
Type of Review: Extension without change of a currently approved
collection.
Title: EE-178-78 Final (TD 7898) Employers Qualified Educational
Assistance Programs.
Abstract: Respondents include employers who maintain education
assistance programs for their employees. Information verifies that
programs are qualified and that employees may exclude educational
assistance from their gross incomes.
Respondents: Private Sector: Businesses or other for-profits.
Estimated Total Burden Hours: 615 hours.
OMB Number: 1545-1093.
Type of Review: Extension without change of a currently approved
collection.
Title: IA-56-87 and IA-53-87 Final Minimum Tax-Tax Benefit Rule.
Abstract: Section 58(h) of the 1954 Internal Revenue Code provides
that the Secretary shall provide for adjusting tax preference items
where such items provided no tax benefit for any taxable year. This
regulation provides guidance for situations where tax preference items
provided no tax benefit because of available credits and describes how
to claim a credit or refund of minimum tax paid on such preferences.
Respondents: Private Sector: Businesses or other for-profits.
Estimated Total Burden Hours: 40 hours.
OMB Number: 1545-1271.
Type of Review: Extension without change of a currently approved
collection.
Title: REG-209035-86 (Final) Stock Transfer Rules; REG-208165-91
(Final) Certain Transfers of Stock or Securities by U.S. Persons to
Foreign Corporations and Related Reporting Requirements.
Abstract: A U.S. person must generally file a gain recognition
agreement with the IRS in order to defer gain on a section 367(a)
transfer of stock to a foreign corporation, and must file a notice with
the Service if it realizes any income in a section 367(b) exchange.
These requirements ensure compliance with the respective Code sections.
Respondents: Private Sector: Businesses or other for-profits.
Estimated Total Burden Hours: 2,390 hours.
OMB Number: 1545-1449.
Type of Review: Extension without change of a currently approved
collection.
Title: IA-57-94 (Final) Cash Reporting by Court Clerks.
Abstract: Section 60501(g) imposes a reporting requirement on
criminal court clerks that receive more than $10,000 in cash as bail.
The IRS will use the information to identify individuals with
[[Page 29815]]
large cash incomes. Clerks must also furnish the information to the
United States Attorney for the jurisdiction in which the individual
charged with the crime resides and to each person posting the bond
whose name appears on Form 8300.
Respondents: Federal Government.
Estimated Total Burden Hours: 125 hours.
OMB Number: 1545-1458.
Type of Review: Extension without change of a currently approved
collection.
Title: REG-209835-86 (formerly INTL-933-86) (Final) Computation of
Foreign Taxes Deemed Paid Under Section 902 Pursuant to a Pooling
Mechanism for Undistributed Earnings and Foreign Taxes.
Abstract: These regulations provide rules for computing foreign
taxes deemed paid under section 902. The regulations affect foreign
corporations and their U.S. corporate shareholders.
Respondents: Private Sector: Businesses or other for-profits.
Estimated Total Burden Hours: 1 hour.
OMB Number: 1545-1507.
Type of Review: Extension without change of a currently approved
collection.
Title: INTL-656-87 (Final) Treatment of Shareholders of Certain
Passive Investment Companies.
Abstract: The reporting requirements affect U.S. persons that are
direct and indirect shareholders of passive foreign investment
companies (PFICs). The IRS uses Form 8621 to identify PFICs, U.S.
persons that are shareholders and transactions subject to PFIC taxation
and to verify income inclusions, excess distributions and deferred tax
amounts.
Respondents: Private Sector: Businesses or other for-profits.
Estimated Total Burden Hours: 100,000 hours.
OMB Number: 1545-1555.
Type of Review: Extension without change of a currently approved
collection.
Title: REG-115795-97 (Final) General Rules for Making and
Maintaining Qualified Electing Fund Elections.
Abstract: The regulations provide rules for making section 1295
elections and satisfying annual reporting requirements for such
elections, revoking section 1295 elections, and making retroactive
section 1295 elections.
Respondents: Private Sector: Businesses or other for-profits.
Estimated Total Burden Hours: 623 hours.
OMB Number: 1545-1565.
Type of Review: Extension without change of a currently approved
collection.
Title: Notice 97-64 Temporary Regulations To Be Issued Under
Section 1(h) of the Internal Revenue Code (Applying Section 1(h) to
Capital Gain Dividends of RICs and REITs).
Abstract: Notice 97-64 provides notice of forthcoming temporary
regulations that will permit Regulated Investment Companies (RICs) and
Real Estate Investment Trusts (REIT) to distribute multiple classes of
capital gain dividends.
Respondents: Private Sector: Businesses or other for-profits.
Estimated Total Burden Hours: 1 hour.
OMB Number: 1545-1590.
Type of Review: Extension without change of a currently approved
collection.
Title: REG-251698-96 (Final) Subchapter S Subsidiaries.
Abstract: The IRS will use the information provided by taxpayers to
determine whether a corporation should be treated as an S corporation,
a C Corporation, or an entity that is disregarded for federal tax
purposes. The collection of information covered in the regulation is
necessary for a taxpayer to obtain, retain, or terminate S corporation
treatment.
Respondents: Private Sector: Businesses or other for-profits.
Estimated Total Burden Hours: 10,110 hours.
OMB Number: 1545-1691.
Type of Review: Extension without change of a currently approved
collection.
Title: REG-120882-97 (Final) Continuity of Interest.
Abstract: Taxpayers who entered into a binding agreement on or
after January 28, 1998 (the effective date of Sec. 1.368-1T), and
before the effective date of the final regulations under Sec. 1.368-
1(e) may request a private letter ruling permitting them to apply Sec.
1.368-1(e) to their transaction. A private letter ruling will not be
issued unless the taxpayer establishes to the satisfaction of the IRS
that there is not a significant risk of different parties to the
transaction taking inconsistent positions, for U.S, tax purposes with
respect to the applicability of Sec. 1.368-1(e) to the transaction.
Respondents: Private Sector: Businesses or other for-profits.
Estimated Total Burden Hours: 1,500 hours.
OMB Number: 1545-1726.
Type of Review: Extension without change of a currently approved
collection.
Title: TD 9011--Regulations Governing Practice Before the Internal
Revenue Service.
Abstract: These regulations affect individuals who are eligible to
practice before the Internal Revenue Service. These regulations also
authorize the Director of Practice to act upon applications for
enrollment to practice before the Internal Revenue Service. The
Director of Practice will use certain information to ensure that: (1)
Enrolled agents properly complete continuing education requirements to
obtain renewal; (2) practitioners properly obtain consent of taxpayers
before representing conflicting interests; (3) practitioners do not use
e-commerce to make misleading solicitations.
Respondents: Private Sector: Businesses or other for-profits.
Estimated Total Burden Hours: 50,000 hours.
OMB Number: 1545-1876.
Type of Review: Extension without change of a currently approved
collection.
Title: REG-166012-02 (NPRM) Notional Contracts; Contingent Non-
periodic Payments.
Abstract: The collection of information in the proposed regulations
is in Sec. 1.446-3(g)(6)(vii) of the Income Tax Regulations, requiring
Taxpayers to maintain in their books and records a description of the
method used to determine the projected amount of a contingent payment,
the projected payment schedules, and the adjustments taken into account
under the proposed regulations. The information is required by the IRS
to verify compliance with section 446 of the Internal Revenue Code and
the method of accounting described in Sec. 1.446-3(g)(6).
Respondents: Private Sector: Businesses or other for-profits.
Estimated Total Burden Hours: 25,500 hours.
OMB Number: 1545-1738.
Type of Review: Extension without change of a currently approved
collection.
Title: Revenue Procedure 2001-29, Leveraged Leases.
Abstract: Revenue Procedure 2001-29 sets forth the information and
representations required to be furnished by taxpayers in requests for
an advance ruling that a leveraged lease transaction is, in fact, a
valid lease for federal income tax purposes.
Respondents: Private Sector: Businesses or other for-profits.
Estimated Total Burden Hours: 800 hours.
OMB Number: 1545-2033.
Type of Review: Extension without change of a currently approved
collection.
[[Page 29816]]
Title: Notice 2006-83, Chapter 11 Bankruptcy Cases.
Abstract: The IRS needs bankruptcy estates and individual chapter
11 debtors to allocate post-petition income and tax withholding between
the estate and the debtor. The IRS will use the information in
administering the internal revenue laws. Respondents will be individual
debtors and their bankruptcy estates for chapter 11 cases filed after
October 16, 2005.
Respondents: Individuals or households.
Estimated Total Burden Hours: 1,500 hours.
OMB Number: 1545-1856.
Type of Review: Extension without change of a currently approved
collection.
Title: Consent to Disclosure of Return Information.
Form: 13362.
Abstract: The Consent Form is provided to external applicant that
will allow the Service the ability to conduct tax checks to determine
if an applicant is suitable for employment once they are determined
qualified and within reach to receive an employment offer.
Respondents: Federal Government.
Estimated Total Burden Hours: 7,664 hours.
OMB Number: 1545-0949.
Type of Review: Extension without change of a currently approved
collection.
Title: Application for Special Enrollment Examination.
Form: 2587.
Abstract: This information relates to the determination of the
eligibility of individuals seeking enrollment status to practice before
the Internal Revenue Service.
Respondents: Individuals or households.
Estimated Total Burden Hours: 11,000 hours.
OMB Number: 1545-1379.
Type of Review: Extension without change of a currently approved
collection.
Title: Excise Taxes on Excess Inclusions of REMIC Residual
Interests.
Form: 8831.
Abstract: Form 8831 is used by a real estate mortgage investment
conduit (REMIC) to figure its excise tax liability under Code sections
860E(e)(1), 860E(e)(6), and 860E(e)(7). IRS uses the information to
determine the correct tax liability of the REMIC.
Respondents: Private Sector: Businesses or other for-profits.
Estimated Total Burden Hours: 237 hours.
OMB Number: 1545-1823.
Type of Review: Extension without change of a currently approved
collection.
Title: e-Services Registration TIN Matching--Application and
Screens for TIN Matching Interactive/e-Services Products.
Form: 13350.
Abstract: E-services is a system which will permit the Internal
Revenue Services to electronically communicate with third party users
to support electronic filing and resolve tax administration issues for
practitioners, payers, states, and Department of Education Contractors
Registration is required to authenticate users that plan to access e-
services products. This system is a necessary outgrowth of advanced
information and communication technologies. TIN Matching is one of the
products available through e-Services offered via the Internet and
accessible through the irs.gov Web site.
Respondents: Private Sector: Businesses or other for-profits.
Estimated Total Burden Hours: 3,670,000 hours.
OMB Number: 1545-1863.
Type of Review: Extension without change of a currently approved
collection.
Title: IRS e-file Signature Authorization for Form 1120S.
Form: 8879-S.
Abstract: Form 8879-S authorizes an officer of a corporation and an
electronic return originator (ERO) to use a personal identification
number (PIN) to electronically sign a corporation's electronic income
tax return and, if applicable, Electronic Funds Withdrawal Consent.
Respondents: Private Sector: Businesses or other for-profits.
Estimated Total Burden Hours: 74,181 hours.
OMB Number: 1545-1865.
Type of Review: Extension without change of a currently approved
collection.
Title: Notice 2003-75, Registered Retirement Savings Plans (RRSP)
and Registered Income Funds (RRIF) Information Reporting.
Abstract: This notice announces an alternative, simplified
reporting regime for the owners of certain Canadian Individual
retirement plans that have been subject to reporting on Forms 3520 and
3520-A, and it describes the interim reporting rules that taxpayers
must follow until a new form is available.
Respondents: Individuals or households.
Estimated Total Burden Hours: 1,500,000 hours.
OMB Number: 1545-1864.
Type of Review: Extension without change of a currently approved
collection.
Title: Form 8879-C, IRS e-file Signature Authorization for Form
1120; Form 8879-I, IRS e-file Signature Authorization for Form 1120-F.
Form: 8879-C, 8879-I.
Abstract: Form 8879-C authorizes an officer of a corporation and an
electronic return originator (ERO) to use a personal identification
number (PIN) to electronically sign a corporation's electronic income
tax return and, if applicable, Electronic Funds Withdrawal Consent.
Form 8879-I authorizes a corporate officer and an electronic return
originator (ERO) to use a personal identification number (PIN) to
electronically sign a corporation's electronic income tax return.
Respondents: Private Sector: Businesses or other for-profits.
Estimated Total Burden Hours: 95,986 hours.
OMB Number: 1545-1867.
Type of Review: Extension without change of a currently approved
collection.
Title: S Corporation Declaration and Signature for Electronic
Filing.
Form: 8453-S.
Abstract: Form 8453-S is used to authenticate and authorize
transmittal of an electronic Form 1120S.
Respondents: Private Sector: Businesses or other for-profits.
Estimated Total Burden Hours: 10,530 hours.
OMB Number: 1545-1868.
Type of Review: Extension without change of a currently approved
collection.
Title: REG-116664-01 (TD 9300-final) Guidance to Facilitate
Business Electronic Filing.
Abstract: These regulations remove certain impediments to the
electronic filing of business tax returns and other forms. The
regulations reduce the number of instances in which taxpayers must
attach supporting documents to their tax returns. The regulations also
expand slightly the required content of a statement certain taxpayers
must submit with their returns to justify deductions for charitable
contributions.
Respondents: Private Sector: Businesses or other for-profits.
Estimated Total Burden Hours: 250,000 hours.
OMB Number: 1545-1871.
Type of Review: Extension without change of a currently approved
collection.
Title: REG-122379-02 (TD 9165-final) Regulations Governing Practice
Before the Internal Revenue Service.
[[Page 29817]]
Abstract: These disclosures will ensure that taxpayers are provided
with adequate information regarding the limits of tax shelter advice
that they receive, and also ensure that practitioners properly advise
taxpayers of relevant information with respect to tax shelter opinions.
Respondents: Private Sector: Businesses or other for-profits.
Estimated Total Burden Hours: 13,333 hours.
OMB Number: 1545-2030.
Type of Review: Extension without change of a currently approved
collection.
Title: REG-120509-06 (TD 9465-Final), Determination of Interest
Expense Deduction of Foreign Corporations.
Abstract: This document contains final regulations under section
882(c) of the Internal Revenue Code concerning the determination of the
interest expense deduction of foreign corporations engaged in a trade
or business within the United States. These final regulations conform
the interest expense rules to recent U.S. Income Tax Treaty agreements
and adopt other changes to improve compliance.
Respondents: Private Sector: Businesses or other for-profits.
Estimated Total Burden Hours: 35 hours.
OMB Number: 1545-2032.
Type of Review: Extension without change of a currently approved
collection.
Title: Income Verification Express Service Application and Employee
Delegation Form.
Form: 13803.
Abstract: Form 13803, Income Verification Express Service
Application and Employee Delegation Form, is used to submit the
required information necessary to complete the e-services enrollment
process for IVES users and to identify delegates receiving transcripts
on behalf of the principle account user.
Respondents: Private Sector: Businesses or other for-profits.
Estimated Total Burden Hours: 100 hours.
OMB Number: 1545-2075.
Type of Review: Extension without change of a currently approved
collection.
Title: Form 13614-NR, Nonresident Alien Intake and Interview Sheet.
Form: 13614-NR.
Abstract: The completed form is used by screeners, preparers, or
others involved in the return preparation process to more accurately
complete tax returns of International Students and Scholars. These
persons need assistance having their returns prepared so they can fully
comply with the law.
Respondents: Individuals or households.
Estimated Total Burden Hours: 141,260 hours.
OMB Number: 1545-2077.
Type of Review: Extension without change of a currently approved
collection.
Title: EFTPS Individual Enrollment with Third Party Authorization
Form.
Form: 9783T.
Abstract: The information derived from the Form 9783T will allow
individual taxpayers to authorize a Third Party to pay their federal
taxes on their behalf using the Electronic Federal Tax Payment System
(EFTPS).
Respondents: Private Sector: Businesses or other for-profits.
Estimated Total Burden Hours: 167 hours.
OMB Number: 1545-1866.
Type of Review: Extension without change of a currently approved
collection.
Title: U.S. Corporation Income Tax Declaration for an IRS e-file
Return.
Form: 8453-C, 8453-I.
Abstract: Form 8453-C is used to enable the electronic filing of
Form 1120. Form 8453-I is used to enable the electronic filing of Form
1120-F.
Respondents: Private Sector: Businesses or other for-profits.
Estimated Total Burden Hours: 28,880 hours.
Bureau Clearance Officer: R. Joseph Durbala, Internal Revenue
Service, 1111 Constitution Avenue, NW., Room 6129, Washington, DC
20224; (202) 622-3634.
OMB Reviewer: Shagufta Ahmed, Office of Management and Budget, New
Executive Office Building, Room 10235, Washington, DC 20503; (202) 395-
7873.
Celina Elphage,
Treasury PRA Clearance Officer.
[FR Doc. 2010-12761 Filed 5-26-10; 8:45 am]
BILLING CODE 4830-01-P
