Proposed Collection; Comment Request for Forms 1040-PR and 1040-SS, 34296-34297 [2011-14527]
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emcdonald on DSK2BSOYB1PROD with NOTICES
34296
Federal Register / Vol. 76, No. 113 / Monday, June 13, 2011 / Notices
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
8404, Interest Charge on DISC–Related
Deferred Tax Liability.
DATES: Written comments should be
received on or before August 12, 2011
to be assured of consideration.
ADDRESSES: Direct all written comments
to Yvette B. Lawrence, 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 Elaine Christophe,
at (202) 622–3179, or at Internal
Revenue Service, room 6129, 1111
Constitution Avenue, NW., Washington,
DC 20224, or through the Internet, at
Elaine.H.Christophe@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Interest Charge on DISC–Related
Deferred Tax Liability.
OMB Number: 1545–0939.
Form Number: 8404.
Abstract: Shareholders of Interest
Charge Domestic International Sales
Corporations (IC–DISCs) use Form 8404
to figure and report an interest charge
on their DISC-related deferred tax
liability. The interest charge is required
by Internal Revenue Code section 995(f).
IRS uses Form 8404 to determine
whether the shareholder has correctly
figured and paid the interest charge on
a timely basis.
Current Actions: There are no major
changes being made to the form at this
time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Businesses or other
for-profit organizations and individuals.
Estimated Number of Responses:
2,000.
Estimated Time per Response: 7 hrs.,
47 min.
Estimated Total Annual Burden
Hours: 15,580.
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
VerDate Mar<15>2010
16:06 Jun 10, 2011
Jkt 223001
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 24, 2011.
Yvette B. Lawrence,
IRS Reports Clearance Officer.
[FR Doc. 2011–14529 Filed 6–10–11; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Forms 1040–PR and 1040–
SS
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
´
1040–PR, Planilla para la Declaracion de
´
la Contribucion Federal sobre el Trabajo
por Cuenta Propia (Incluyendo el
´
Credito Tributario Adicional por Hijos
para Residentes Bona Fide de Puerto
Rico) and Form 1040–SS, U.S. SelfEmployment Tax Return (Including the
Additional Child Tax Credit for Bona
Fide Residents of Puerto Rico)
DATES: Written comments should be
received on or before August 12, 2011
to be assured of consideration.
ADDRESSES: Direct all written comments
to Yvette B. Lawrence, Internal Revenue
SUMMARY:
PO 00000
Frm 00094
Fmt 4703
Sfmt 4703
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 Elaine Christophe,
(202) 622–3179, at Internal Revenue
Service, room 6129, 1111 Constitution
Avenue NW., Washington, DC 20224, or
through the Internet at
Elaine.H.Christophe@irs.gov.
SUPPLEMENTARY INFORMATION:
´
Title: Planilla para la Declaracion de
´
la Contribucion Federal sobre el Trabajo
por Cuenta Propia (Incluyendo el
´
Credito Tributario Adicional por Hijos
para Residentes Bona Fide de Puerto
Rico).
OMB Number: 1545–0090.
Form Number: Form 1040–PR.
Abstract: Form 1040–PR, is used by
self-employed individuals to figure and
report self-employment tax under IRC
chapter 2 of Subtitle A, and provide
credit to the taxpayer’s social security
account. Anejo H–PR is used to
compute household employment taxes.
Current Actions: There are no major
changes being made to the form at this
time.
This form is being submitted for
renewal purposes.
Type of Review: Revision of a
currently approved collection.
Affected Public: Individuals or
households, Businesses and other forprofit organizations, Farms.
Estimated Number of Respondents:
154,860.
Estimated Time per Respondent: 13
hours, 11 minutes.
Estimated Total Annual Burden
Hours: 1,673,289.
Title: U.S. Self-Employment Tax
Return (Including the Additional Child
Tax Credit for Bona Fide Residents of
Puerto Rico).
OMB Number: 1545–0090.
Form Number: Form 1040–SS.
Abstract: Form 1040–SS, is used by
self-employed individuals to figure and
report self-employment tax under IRC
chapter 2 of Subtitle A, and provide
credit to the taxpayer’s social security
account. Both of these forms are also
used by bona-fide residents of Puerto
Rico to claim the additional child tax
credit.
Current Actions: There are no major
changes being made to the form at this
time.
This form is being submitted for
renewal purposes.
Type of Review: Revision of a
currently approved collection.
Affected Public: Individuals or
households, Businesses and other forprofit organizations, Farms.
E:\FR\FM\13JNN1.SGM
13JNN1
Federal Register / Vol. 76, No. 113 / Monday, June 13, 2011 / Notices
Estimated Number of Respondents:
101,640.
Estimated Time per Respondent: 10
hours, 54 minutes.
Estimated Total Annual Burden
Hours: 1,107,876.
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 24, 2011.
Yvette B. Lawrence,
IRS Reports Clearance Officer.
[FR Doc. 2011–14527 Filed 6–10–11; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
emcdonald on DSK2BSOYB1PROD with NOTICES
Low Income Taxpayer Clinic Grant
Program; Availability of 2012 Grant
Application Package
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice.
AGENCY:
VerDate Mar<15>2010
16:06 Jun 10, 2011
Jkt 223001
This document contains a
notice that the IRS has made available
the grant application package and
guidelines (Publication 3319) for
organizations interested in applying for
a Low Income Taxpayer Clinic (LITC)
matching grant for the 2012 grant cycle,
which runs January 1, 2012, through
December 31, 2012. The application
period runs from May 31, 2011, through
July 15, 2011.
The IRS will award a total of up to
$6,000,000 (unless otherwise provided
by specific Congressional appropriation)
to qualifying organizations, subject to
the limitations of Internal Revenue Code
section 7526, for matching grants. A
qualifying organization may receive a
matching grant of up to $100,000 per
year. Qualifying organizations that
provide representation for free or for a
nominal fee to low income taxpayers
involved in tax controversies with the
IRS, or that provide education on
taxpayer rights and responsibilities to
taxpayers for whom English is a second
language, or both, can apply for a grant
for the 2012 grant cycle.
Examples of Qualifying Organizations
Include: (1) Clinical programs at
accredited law, business or accounting
schools, whose students represent low
income taxpayers in tax controversies
with the IRS, and (2) organizations
exempt from tax under I.R.C. § 501(a)
that represent low income taxpayers in
tax controversies with the IRS or refer
those taxpayers to qualified
representatives.
SUMMARY:
Grant applications for the 2012
grant cycle must be electronically filed,
postmarked, sent by private delivery
service, or hand-delivered to the LITC
Program Office in Washington, DC by
July 15, 2011.
ADDRESSES: Send completed grant
applications to: Internal Revenue
Service, Taxpayer Advocate Service,
LITC Grant Program Administration
Office, TA:LITC, 1111 Constitution
Avenue, NW., Room 1034, Washington,
DC 20224. Copies of the 2012 Grant
Application Package and Guidelines,
IRS Publication 3319 (Rev. 5–2011), can
be downloaded from the IRS Internet
site at https://www.irs.gov/advocate or
ordered by the IRS Distribution Center
by calling 1–800–829–3676. Applicants
can also file electronically at https://
www.grants.gov. For applicants
applying through the Federal Grants
Web site, the Funding Number is
TREAS–GRANTS–052012–001.
DATES:
PO 00000
Frm 00095
Fmt 4703
Sfmt 9990
34297
The
LITC Program Office at (202) 622–4711
(not a toll-free number) or by e-mail at
LITCProgramOffice@irs.gov.
SUPPLEMENTARY INFORMATION:
FOR FURTHER INFORMATION CONTACT:
Background
Section 7526 of the Internal Revenue
Code authorizes the IRS, subject to the
availability of appropriated funds, to
award organizations matching grants of
up to $100,000 per year for the
development, expansion, or
continuation of qualified low income
taxpayer clinics. Section 7526
authorizes the IRS to provide grants to
qualified organizations that represent
low income taxpayers in controversies
with the IRS or inform individuals for
whom English is a second language of
their taxpayer rights and
responsibilities, or both. The IRS may
award grants to qualifying organizations
to fund one-year, two-year or three-year
project periods. Grant funds may be
awarded for start-up expenditures
incurred by new clinics during the grant
cycle.
Mission Statement
Low Income Taxpayer Clinics ensure
the fairness and integrity of the tax
system by educating low income
taxpayers about their rights and
responsibilities, by providing pro bono
representation to taxpayers in tax
disputes with the IRS, by conducting
outreach and education to taxpayers
who speak English as a second
language, and by identifying and
advocating for issues that impact low
income taxpayers.
Selection Consideration
Applications that pass the eligibility
screening process will undergo a twotiered evaluation process. Applications
will be subject to both a technical
evaluation and program office
evaluation. The final funding decision is
made by the National Taxpayer
Advocate, unless recused. The costs of
preparing and submitting an application
are the responsibility of each applicant.
Each application will be given due
consideration and the LITC Program
Office will notify each applicant once
funding decisions have been made.
Nina E. Olson,
National Taxpayer Advocate, Internal
Revenue Service.
[FR Doc. 2011–14535 Filed 6–10–11; 8:45 am]
BILLING CODE 4830–01–P
E:\FR\FM\13JNN1.SGM
13JNN1
]]>Agencies
[Federal Register Volume 76, Number 113 (Monday, June 13, 2011)]
[Notices]
[Pages 34296-34297]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2011-14527]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Forms 1040-PR and 1040-
SS
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 1040-PR, Planilla para la Declaraci[oacute]n de la
Contribuci[oacute]n Federal sobre el Trabajo por Cuenta Propia
(Incluyendo el Cr[eacute]dito Tributario Adicional por Hijos para
Residentes Bona Fide de Puerto Rico) and Form 1040-SS, U.S. Self-
Employment Tax Return (Including the Additional Child Tax Credit for
Bona Fide Residents of Puerto Rico)
DATES: Written comments should be received on or before August 12, 2011
to be assured of consideration.
ADDRESSES: Direct all written comments to Yvette B. Lawrence, 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 Elaine
Christophe, (202) 622-3179, at Internal Revenue Service, room 6129,
1111 Constitution Avenue NW., Washington, DC 20224, or through the
Internet at Elaine.H.Christophe@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Planilla para la Declaraci[oacute]n de la
Contribuci[oacute]n Federal sobre el Trabajo por Cuenta Propia
(Incluyendo el Cr[eacute]dito Tributario Adicional por Hijos para
Residentes Bona Fide de Puerto Rico).
OMB Number: 1545-0090.
Form Number: Form 1040-PR.
Abstract: Form 1040-PR, is used by self-employed individuals to
figure and report self-employment tax under IRC chapter 2 of Subtitle
A, and provide credit to the taxpayer's social security account. Anejo
H-PR is used to compute household employment taxes.
Current Actions: There are no major changes being made to the form
at this time.
This form is being submitted for renewal purposes.
Type of Review: Revision of a currently approved collection.
Affected Public: Individuals or households, Businesses and other
for-profit organizations, Farms.
Estimated Number of Respondents: 154,860.
Estimated Time per Respondent: 13 hours, 11 minutes.
Estimated Total Annual Burden Hours: 1,673,289.
Title: U.S. Self-Employment Tax Return (Including the Additional
Child Tax Credit for Bona Fide Residents of Puerto Rico).
OMB Number: 1545-0090.
Form Number: Form 1040-SS.
Abstract: Form 1040-SS, is used by self-employed individuals to
figure and report self-employment tax under IRC chapter 2 of Subtitle
A, and provide credit to the taxpayer's social security account. Both
of these forms are also used by bona-fide residents of Puerto Rico to
claim the additional child tax credit.
Current Actions: There are no major changes being made to the form
at this time.
This form is being submitted for renewal purposes.
Type of Review: Revision of a currently approved collection.
Affected Public: Individuals or households, Businesses and other
for-profit organizations, Farms.
[[Page 34297]]
Estimated Number of Respondents: 101,640.
Estimated Time per Respondent: 10 hours, 54 minutes.
Estimated Total Annual Burden Hours: 1,107,876.
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 24, 2011.
Yvette B. Lawrence,
IRS Reports Clearance Officer.
[FR Doc. 2011-14527 Filed 6-10-11; 8:45 am]
BILLING CODE 4830-01-P
