Proposed Collection; Comment Request for Form 8582, 34293-34294 [2011-14534]
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Federal Register / Vol. 76, No. 113 / Monday, June 13, 2011 / Notices
maintenance, and purchase of services
to provide information.
Approved: May 24, 2011.
Yvette B. Lawrence,
IRS Reports Clearance Officer.
[FR Doc. 2011–14525 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 1099–C
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
1099–C, Cancellation of Debt.
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 6516, 1111
Constitution Avenue, NW., Washington,
DC 20224 or through the Internet at
Elaine.H.Christophe@irs.gov.
SUMMARY:
emcdonald on DSK2BSOYB1PROD with NOTICES
SUPPLEMENTARY INFORMATION:
Title:
Cancellation of Debt.
OMB Number: 1545–1424.
Form Number: 1099–C.
Abstract: Form 1099–C is used by
Federal government agencies, financial
institutions, and credit unions to report
the cancellation or forgiveness of a debt
of $600 or more, as required by section
6050P of the Internal Revenue Code.
The IRS uses the form to verify
compliance with the reporting rules and
to verify that the debtor has included
the proper amount of canceled debt in
income on his or her income tax return.
Current Actions: There are no major
changes being made to the form at this
time.
VerDate Mar<15>2010
16:06 Jun 10, 2011
Jkt 223001
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations, not-for-profit
institutions, and the Federal
government.
Estimated Number of Responses:
3,885,872.
Estimated Time per Response: 13 min.
Estimated Total Annual Burden
Hours: 854,892.
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 31, 2011.
Yvette B. Lawrence,
IRS Reports Clearance Officer.
[FR Doc. 2011–14531 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 8582
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
PO 00000
Frm 00091
Fmt 4703
Sfmt 4703
34293
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
8582, Passive Activity Loss Limitations.
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, Internal Revenue
Service, room 6129, 1111 Constitution
Avenue, NW., Washington, DC 20224,
or through the Internet at
Elaine.H.Christophe@irs.gov.
SUMMARY:
SUPPLEMENTARY INFORMATION:
Title: Passive Activity Loss
Limitations.
OMB Number: 1545–1008.
Form Number: 8582.
Abstract: Under Internal Revenue
Code section 469, losses from passive
activities, to the extent that they exceed
income from passive activities, cannot
be deducted against nonpassive income.
Form 8582 is used to figure the passive
activity loss allowed and the loss to be
reported on the tax returns.
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: Business or other forprofit organizations, individuals, and
farms.
Estimated Number of Respondents:
2,414,854.
Estimated Time per Respondent: 3
hours, 30 minutes.
Estimated Total Annual Burden
Hours: 8,451,989.
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
E:\FR\FM\13JNN1.SGM
13JNN1
34294
Federal Register / Vol. 76, No. 113 / Monday, June 13, 2011 / Notices
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. 2011–14534 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 8827
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
8827, Credit for Prior Year Minimum
Tax-Corporations.
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 at Internal
Revenue Service, room 6129, 1111
Constitution Avenue NW., Washington,
DC 20224.
emcdonald on DSK2BSOYB1PROD with NOTICES
SUMMARY:
VerDate Mar<15>2010
16:06 Jun 10, 2011
Jkt 223001
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the form and instructions
should be directed to Elaine Christophe
at Internal Revenue Service, room 6129,
1111 Constitution Avenue NW.,
Washington, DC 20224, or at (202) 622–
3179, or through the Internet at
Elaine.H.Christophe@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Credit for Prior Year Minimum
Tax-Corporations.
OMB Number: 1545–1257.
Form Number: 8827.
Abstract: Internal Revenue code
Section 53(d), as revised, allows
corporations a minimum tax credit
based on the full amount of alternative
minimum tax incurred in tax years
beginning after 1989, or a carryforward
for use in a future year. Form 8827 is
used by corporations to compute the
minimum tax credit, if any, for
alternative minimum tax incurred in
prior tax years and to compute any
minimum tax credit carryforward.
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: Business or other forprofit organizations and farms.
Estimated Number of Respondents:
25,000.
Estimated Time per Respondent: 11
hours, 55 minutes.
Estimated Total Annual Burden
Hours: 298,000.
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
PO 00000
Frm 00092
Fmt 4703
Sfmt 4703
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 31, 2011.
Yvette B. Lawrence,
IRS Reports Clearance Officer.
[FR Doc. 2011–14532 Filed 6–10–11; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Regulation Project
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
information collection requirements
related to Treaty-Based Return
Positions.
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 regulation 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: Treaty-Based Return Positions.
OMB Number: 1545–1126.
Regulation Project Numbers: INTL–
121–90 (TD 8733), INTL–292–90 (TD
8305), and INTL–361–89 (TD 8292).
Abstract: Regulation section
301.6114–1 sets forth reporting
requirements under Code section 6114
SUMMARY:
E:\FR\FM\13JNN1.SGM
13JNN1
]]>Agencies
[Federal Register Volume 76, Number 113 (Monday, June 13, 2011)]
[Notices]
[Pages 34293-34294]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2011-14534]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Form 8582
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 8582, Passive Activity Loss Limitations.
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, 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: Passive Activity Loss Limitations.
OMB Number: 1545-1008.
Form Number: 8582.
Abstract: Under Internal Revenue Code section 469, losses from
passive activities, to the extent that they exceed income from passive
activities, cannot be deducted against nonpassive income. Form 8582 is
used to figure the passive activity loss allowed and the loss to be
reported on the tax returns.
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: Business or other for-profit organizations,
individuals, and farms.
Estimated Number of Respondents: 2,414,854.
Estimated Time per Respondent: 3 hours, 30 minutes.
Estimated Total Annual Burden Hours: 8,451,989.
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
[[Page 34294]]
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. 2011-14534 Filed 6-10-11; 8:45 am]
BILLING CODE 4830-01-P
