Proposed Collection; Comment Request for Form 2032, 33670-33671 [2010-14138]
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33670
Federal Register / Vol. 75, No. 113 / Monday, June 14, 2010 / Notices
OMB Number: 1545–1219
Type of Review: Revision of a
currently approved collection.
Title: Arbitrage Rebate and Penalty in
Lieu of Arbitrage Rebate.
Form: 8038–T
Abstract: Form 8038–T is used by
issuers of tax exempt bonds to report
and pay the arbitrage rebate and to elect
and/or pay various penalties associated
with arbitrage bonds. These issuers
include state and local governments.
Respondents: State, Local, and Tribal
Governments.
Estimated Total Burden Hours: 57,900
hours.
OMB Number: 1545–1300
Type of Review: Extension without
change of a currently approved
collection.
Title: FI–46–89 (T.D. 8641) (Final)
Treatment of Acquisition of Certain
Financial Institutions: Certain Tax
Consequences of Federal Financial
Assistance to Financial Institutions.
Abstract: Recipients of Federal
financial assistance (FFA) must
maintain an account of FFA that is
deferred from inclusion in gross income
and subsequently recaptured. This
information is used to determine the
recipient’s tax liability. Also, tax not
subject to collection must be reported
and information must be provided if
certain elections are made.
Respondents: Private Sector:
Businesses or other for-profits.
Estimated Total Burden Hours: 2,200
hours.
OMB Number: 1545–1580
Type of Review: Extension without
change of a currently approved
collection.
Title: REG–105885–99 (T.D. 9075)
(Final), Compensation Deferred Under
Eligible Deferred Compensation Plans.
Abstract: REG–105885–99 and T.D.
1580 provides guidance regarding the
trust requirements for certain eligible
deferred compensation plans enacted in
the Small Business Job Protection Act of
1996.
Respondents: Private Sector:
Businesses or other for-profits.
Estimated Total Burden Hours: 10,600
hours.
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OMB Number: 1545–0057
Type of Review: Extension without
change of a currently approved
collection.
Title: Application for Recognition of
Exemption Under Section 501(a).
Form: 1024
Abstract: Organizations seeking
exemption from Federal Income tax
under Internal Revenue Code section
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501(a) as an organization described in
most paragraphs of section 501(c) must
use Form 1024 to apply for exemption.
The information collected is used to
determine whether the organization
qualifies for tax-exempt status.
Respondents: Private Sector: Not-forprofit institutions.
Estimated Total Burden Hours:
291,542 hours.
OMB Number: 1545–0962
Type of Review: Extension without
change of a currently approved
collection.
Title: Tax Information Security
Guidelines for Federal, State, and Local
Agencies.
Abstract: Internal Revenue Code
section 6103(p) requires that IRS
provide periodic reports to Congress
describing safeguard procedures,
utilized by agencies which receive
information from the IRS, to protect the
confidentiality of the information. This
section also requires that these agencies
furnish reports to the IRS describing
their safeguards.
Respondents: State, Local, and Tribal
Governments.
Estimated Total Burden Hours:
204,000 hours.
OMB Number: 1545–2034
Type of Review: Revision of a
currently approved collection.
Title: U.S. Partnership Declaration for
an IRS e-file Return.
Form: 8453–PE
Abstract: Form 8453–PE, U.S.
Partnership Declaration for an IRS e-file
Return, was developed for Modernized
e-file for partnerships. Internal Revenue
Code sections 6109 and 6103.
Respondents: Private Sector:
Businesses or other for-profits.
Estimated Total Burden Hours: 1,660
hours.
OMB Number: 1545–2080
Type of Review: Extension without
change of a currently approved
collection.
Title: Revenue Procedure 2010–9.
Abstract: This revenue procedure sets
forth procedures for issuing
determination letters and rulings on the
exempt status of organizations under
§§ 501 and 521 of the Internal Revenue
Code other than those subject to Rev.
Proc. 2010–6, 2010–1 I.R.B. 193 (relating
to pension, profit-sharing, stock bonus,
annuity, and employee stock ownership
plans). Generally, the Service issues
these determination letters and rulings
in response to applications for
recognition of exemption from Federal
income tax. These procedures also
apply to revocation or modification of
determination letters or rulings.
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Respondents: Not-for-profit
institutions.
Estimated Total Burden Hours: 200
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. 2010–14166 Filed 6–11–10; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 2032
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,
Public Law 104–13(44 U.S.C.
3506(c)(2)(A)). Currently, the IRS is
soliciting comments concerning Form
2032, Contract Coverage Under Title II
of the Social Security Act.
DATES: Written comments should be
received on or before August 13, 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: Contract Coverage Under Title II
of the Social Security Act.
OMB Number: 1545–0137.
Form Number: 2032.
Abstract: Citizens and resident aliens
employed abroad by foreign affiliates of
American employers are exempt from
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emcdonald on DSK2BSOYB1PROD with NOTICES
Federal Register / Vol. 75, No. 113 / Monday, June 14, 2010 / Notices
social security taxes. Under Internal
Revenue Code section 3121(1),
American employers may file an
agreement to waive this exemption and
obtain social security coverage for U.S.
citizens and resident aliens employed
abroad by their foreign affiliates. Form
2032 is used for this purpose.
Current Actions: There are no changes
being made to the form at this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households and Business or other forprofit organizations.
Estimated Number of Respondents:
160.
Estimated Time per Respondent: 6
hours, 48 minutes.
Estimated Total Annual Burden
Hours: 973.
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.
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16:40 Jun 11, 2010
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Approved: June 2, 2010.
Gerald Shields,
IRS Reports Clearance Officer.
[FR Doc. 2010–14138 Filed 6–11–10; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[REG–106917–99]
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,
Public Law 104–13 (44 U.S.C.
3506(c)(2)(A)). Currently, the IRS is
soliciting comments concerning an
existing final regulation, REG–106917–
99 (TD 8996), Changes in Accounting
Periods (Sec. 1.441–2, 1.442–1, and
1.1378–1).
DATES: Written comments should be
received on or before August 13, 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 regulation 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: Changes in Accounting Periods.
OMB Number: 1545–1748.
Regulation Project Number: REG–
106917–99.
Abstract: Section 1.441–2(b)(1)
requires certain taxpayers to file
statements on their federal income tax
returns to notify the Commissioner of
the taxpayers’ election to adopt a 52–53week taxable year. Section 1.442–1(b)(4)
provides that certain taxpayers must
establish books and records that clearly
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33671
reflect income for the short period
involved when changing their taxable
year to a fiscal taxable year. Section
1.442–1(d) requires a newly married
husband or wife to file a statement with
their short period return when changing
to the other spouse’s taxable year.
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, and Individuals or
households.
Estimated Number of Respondents:
1,000.
Estimated Time Per Respondent: 30
minutes.
Estimated Total Annual Burden
Hours: 500.
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: May 25, 2010.
Gerald Shields,
IRS Reports Clearance Officer.
[FR Doc. 2010–14139 Filed 6–11–10; 8:45 am]
BILLING CODE 4830–01–P
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Agencies
[Federal Register Volume 75, Number 113 (Monday, June 14, 2010)]
[Notices]
[Pages 33670-33671]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2010-14138]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Form 2032
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, Public Law 104-13(44 U.S.C.
3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning
Form 2032, Contract Coverage Under Title II of the Social Security Act.
DATES: Written comments should be received on or before August 13, 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: Contract Coverage Under Title II of the Social Security Act.
OMB Number: 1545-0137.
Form Number: 2032.
Abstract: Citizens and resident aliens employed abroad by foreign
affiliates of American employers are exempt from
[[Page 33671]]
social security taxes. Under Internal Revenue Code section 3121(1),
American employers may file an agreement to waive this exemption and
obtain social security coverage for U.S. citizens and resident aliens
employed abroad by their foreign affiliates. Form 2032 is used for this
purpose.
Current Actions: There are no changes being made to the form at
this time.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals or households and Business or other
for-profit organizations.
Estimated Number of Respondents: 160.
Estimated Time per Respondent: 6 hours, 48 minutes.
Estimated Total Annual Burden Hours: 973.
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: June 2, 2010.
Gerald Shields,
IRS Reports Clearance Officer.
[FR Doc. 2010-14138 Filed 6-11-10; 8:45 am]
BILLING CODE 4830-01-P