Proposed Collection; Comment Request for Form 5300 and Schedule Q (Form 5300), 61840-61841 [2010-25045]
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mstockstill on DSKH9S0YB1PROD with NOTICES
61840
Federal Register / Vol. 75, No. 193 / Wednesday, October 6, 2010 / Notices
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 REG–
106177–98 (TD 8845), Adequate
Disclosure of Gifts (Sec. 301.6501(c)–1).
DATES: Written comments should be
received on or before December 6, 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 Joel Goldberger, at (202)
927–9368, or at Internal Revenue
Service, room 6129, 1111 Constitution
Avenue, NW., Washington, DC 20224,
or through the Internet, at
Joel.P.Goldberger@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Adequate Disclosure of Gifts.
OMB Number: 1545–1637.
Regulation Project Number: REG–
106177–98 (TD 8845).
Abstract: Section 301.6501(c)–1(f)
requires that, in order to commence the
running of the gift tax statute of
limitations, the donor must file a Form
709 and submit sufficient information
about the transaction that will give the
Service a complete and accurate
description of the transfer. Such
information includes a description of
the transferred property, the identity
and relationship of the parties to the
transfer and any entities involved, a
description of the methods used to
value the transferred property, a
description of any restrictions on the
transferred property, and a statement of
any potential controversy or legal issue
involved.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of OMB
approval.
Affected Public: Individuals,
households, and businesses.
The reporting burden contained in
Sec. 301.6501(c)–1(f) is reflected in the
burden for Form 709, U.S. Gift (and
Generation-Skipping Transfer) Tax
Return.
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
VerDate Mar<15>2010
19:00 Oct 05, 2010
Jkt 223001
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: September 29, 2010.
Alan Hopkins,
IRS Tax Analyst.
[FR Doc. 2010–25040 Filed 10–5–10; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 5300 and Schedule
Q (Form 5300)
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
The Department of the
Treasury, as part of its continuing effort
to reduce paperwork and respondent
burden, invites the general public and
other Federal agencies to take this
opportunity to comment on proposed
and/or continuing information
collections, as required by the
Paperwork Reduction Act of 1995,
Public Law 104–13 (44 U.S.C.
3506(c)(2)(A)). Currently, the IRS is
soliciting comments concerning Form
5300, Application for Determination for
Employee Benefit Plan, and Schedule Q
SUMMARY:
PO 00000
Frm 00149
Fmt 4703
Sfmt 4703
(Form 5300), Elective Determination
Requests.
Written comments should be
received on or before December 6, 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 forms and instructions
should be directed to Joel Goldberger, at
(202) 927–9368, or at Internal Revenue
Service, room 6129, 1111 Constitution
Avenue, NW., Washington, DC 20224,
or through the Internet, at
Joel.P.Goldberger@irs.gov.
DATES:
SUPPLEMENTARY INFORMATION:
Title: Application for Determination
for Employee Benefit Plan (Form 5300),
and Elective Determination Requests
(Schedule Q (Form 5300)).
OMB Number: 1545–0197.
Form Number: Form 5300 and
Schedule Q (Form 5300).
Abstract: Internal Revenue Code
sections 401(a) and 501(a) set out
requirements for qualification of
employee benefit trusts and the tax
exempt status of these trusts. Form 5300
is used to request a determination letter
from the IRS for the qualification of a
defined benefit or a defined
contribution plan and the exempt status
of any related trust. The information
requested on Schedule Q (Form 5300)
relates to the manner in which the plan
satisfies certain qualification
requirements concerning minimum
participation, coverage, and
nondiscrimination.
Current Actions: There are no changes
being made to the forms at this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations and individuals.
Estimated Number of Respondents:
185,000.
Estimated Time per Respondent: 43
hours, 6 minutes.
Estimated Total Annual Burden
Hours: 7,972,750.
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
E:\FR\FM\06OCN1.SGM
06OCN1
Federal Register / Vol. 75, No. 193 / Wednesday, October 6, 2010 / Notices
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: September 29, 2010.
Alan Hopkins,
IRS Tax Analyst.
[FR Doc. 2010–25045 Filed 10–5–10; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Forms 8804, 8804 (Sch. A),
8805 and 8813
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
The Department of the
Treasury, as part of its continuing effort
to reduce paperwork and respondent
burden, invites the general public and
other Federal agencies to take this
opportunity to comment on proposed
and/or continuing information
collections, as required by the
Paperwork Reduction Act of 1995,
Public Law 104–13 (44 U.S.C.
3506(c)(2)(A)). Currently, the IRS is
soliciting comments concerning Form
8804, Annual Return for Partnership
Withholding Tax (Section 1446); Form
8804 (Sch. A), Penalty for
Underpayment of Estimated Section
1446 Tax by Partnerships; Form 8805,
Foreign Partner’s Information Statement
of Section 1446 Withholding Tax; and
Form 8813, Partnership Withholding
Tax Payment Voucher (Section 1446).
mstockstill on DSKH9S0YB1PROD with NOTICES
SUMMARY:
VerDate Mar<15>2010
19:00 Oct 05, 2010
Jkt 223001
Written comments should be
received on or before December 6, 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 forms and instructions
should be directed to Joel Goldberger, at
(202) 927–9368, or at Internal Revenue
Service, Room 6129, 1111 Constitution
Avenue , NW., Washington, DC 20224,
or through the Internet, at
Joel.P.Goldberger@irs.gov.
DATES:
SUPPLEMENTARY INFORMATION:
Title: Form 8804, Annual Return for
Partnership Withholding Tax (Section
1446); Form 8804 (Sch. A), Penalty for
Underpayment of Estimated Section
1446 Tax by Partnerships; Form 8805,
Foreign Partner’s Information Statement
of Section 1446 Withholding Tax; and
Form 8813, Partnership Withholding
Tax Payment Voucher 8813, Partnership
Withholding Tax Payment Voucher
(Section 1446).
OMB Number: 1545–1119.
Abstract: Internal Revenue Code
section 1446 requires partnerships that
are engaged in the conduct of a trade or
business in the United States to pay a
withholding tax if they have effectively
collected taxable income that is
allocable to foreign partners. The
partnerships use Form 8813 to make
payments of withholding tax to the IRS.
They use Forms 8804 and 8805 to make
annual reports to provide the IRS and
affected partners with information to
assure proper withholding, crediting to
partners’ accounts and compliance.
Current Actions: There are no changes
being made to the forms at this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations and individuals.
Estimated Number of Respondents:
55,000.
Estimated Total Annual Burden
Hours: 155,005.
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.
PO 00000
Frm 00150
Fmt 4703
Sfmt 4703
61841
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: September 29, 2010.
Allan Hopkins,
IRS Tax Analyst.
[FR Doc. 2010–25046 Filed 10–5–10; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Office of Thrift Supervision
Operating Subsidiary
Office of Thrift Supervision
(OTS), Treasury.
ACTION: Notice and request for comment.
AGENCY:
The Department of the
Treasury, as part of its continuing effort
to reduce paperwork and respondent
burden, invites the general public and
other Federal agencies to comment on
proposed and continuing information
collections, as required by the
Paperwork Reduction Act of 1995, 44
U.S.C. 3507. The Office of Thrift
Supervision within the Department of
the Treasury will submit the proposed
information collection requirement
described below to the Office of
Management and Budget (OMB) for
review, as required by the Paperwork
Reduction Act. Today, OTS is soliciting
public comments on its proposal to
extend this information collection.
DATES: Submit written comments on or
before December 6, 2010.
ADDRESSES: Send comments, referring to
the collection by title of the proposal or
by OMB approval number, to
Information Collection Comments, Chief
Counsel’s Office, Office of Thrift
Supervision, 1700 G Street, NW.,
Washington, DC 20552; send a facsimile
SUMMARY:
E:\FR\FM\06OCN1.SGM
06OCN1
]]>Agencies
[Federal Register Volume 75, Number 193 (Wednesday, October 6, 2010)]
[Notices]
[Pages 61840-61841]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2010-25045]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Form 5300 and Schedule Q
(Form 5300)
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 5300, Application for Determination for Employee Benefit Plan, and
Schedule Q (Form 5300), Elective Determination Requests.
DATES: Written comments should be received on or before December 6,
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 forms and instructions should be directed to Joel
Goldberger, at (202) 927-9368, or at Internal Revenue Service, room
6129, 1111 Constitution Avenue, NW., Washington, DC 20224, or through
the Internet, at Joel.P.Goldberger@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Application for Determination for Employee Benefit Plan
(Form 5300), and Elective Determination Requests (Schedule Q (Form
5300)).
OMB Number: 1545-0197.
Form Number: Form 5300 and Schedule Q (Form 5300).
Abstract: Internal Revenue Code sections 401(a) and 501(a) set out
requirements for qualification of employee benefit trusts and the tax
exempt status of these trusts. Form 5300 is used to request a
determination letter from the IRS for the qualification of a defined
benefit or a defined contribution plan and the exempt status of any
related trust. The information requested on Schedule Q (Form 5300)
relates to the manner in which the plan satisfies certain qualification
requirements concerning minimum participation, coverage, and
nondiscrimination.
Current Actions: There are no changes being made to the forms at
this time.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations and
individuals.
Estimated Number of Respondents: 185,000.
Estimated Time per Respondent: 43 hours, 6 minutes.
Estimated Total Annual Burden Hours: 7,972,750.
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
[[Page 61841]]
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: September 29, 2010.
Alan Hopkins,
IRS Tax Analyst.
[FR Doc. 2010-25045 Filed 10-5-10; 8:45 am]
BILLING CODE 4830-01-P
