Proposed Collection; Comment Request for Form 8404, 34295-34296 [2011-14529]
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emcdonald on DSK2BSOYB1PROD with NOTICES
Federal Register / Vol. 76, No. 113 / Monday, June 13, 2011 / Notices
relating to treaty-based return positions.
Persons or entities subject to these
reporting requirements must make the
required disclosure on a statement
attached to their return or be subject to
a penalty. Regulation section
301.7701(b)–7(a)(4)(iv)(C) sets forth the
reporting requirement for dual resident
S corporation shareholders who claim
treaty benefits as nonresidents of the
U.S. Persons subject to this reporting
requirement must enter into an
agreement with the S corporation to
withhold tax pursuant to procedures
prescribed by the Commissioner.
Current Actions: There is no change to
these existing regulations.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households, and business or other forprofit organizations.
Estimated Number of Respondents:
6,020.
Estimated Time per Respondent: 1 hr.
Estimated Total Annual Burden
Hours: 6,015.
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.
VerDate Mar<15>2010
16:06 Jun 10, 2011
Jkt 223001
Approved: May 24, 2011.
Yvette B. Lawrence,
IRS Reports Clearance Officer.
[FR Doc. 2011–14530 Filed 6–10–11; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 730
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
730, Tax on Wagering.
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, Internal Revenue
Service, room 6129, 1111 Constitution
Avenue NW., Washington, DC 20224 or
through the Internet at
Elaine.H.Christophe@irs.gov.
SUMMARY:
34295
Estimated Time per Response: 8 hrs.,
11 min.
Estimated Total Annual Burden
Hours: 418,362.
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. 2011–14526 Filed 6–10–11; 8:45 am]
BILLING CODE 4830–01–P
SUPPLEMENTARY INFORMATION:
Title: Tax on Wagering.
OMB Number: 1545–0235.
Form Number: Form 730.
Abstract: Form 730 is used to identify
taxable wagers under Internal Revenue
Code section 4401 and collect the tax
monthly. The information is used to
determine if persons accepting wagers
are correctly reporting the amount of
wagers and paying the required tax.
Current Actions: There are no major
changes being made to the form at this
time.
Type of Review: Revision of a
currently approved collection.
Affected Public: Businesses or other
for-profit organizations and individuals.
Estimated Number of Respondents:
51,082.
PO 00000
Frm 00093
Fmt 4703
Sfmt 4703
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 8404
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
SUMMARY:
E:\FR\FM\13JNN1.SGM
13JNN1
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
]]>Agencies
[Federal Register Volume 76, Number 113 (Monday, June 13, 2011)]
[Notices]
[Pages 34295-34296]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2011-14529]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Form 8404
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
[[Page 34296]]
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 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
