Proposed Collection; Comment Request for Forms 8027 and 8027-T, 49538 [2011-20214]

Download as PDF 49538 Federal Register / Vol. 76, No. 154 / Wednesday, August 10, 2011 / Notices emcdonald on DSK2BSOYB1PROD with NOTICES SUPPLEMENTARY INFORMATION: Title: Certain Elections Under the Omnibus Budget Reconciliation Act of 1993. OMB Number: 1545–1421. Regulation Project Number: IA–62–93 (TD 8688). Abstract: These regulations established various elections enacted by the Omnibus Budget Reconciliation Act of 1993 (OBRA) and provided immediate interim guidance of the time and manner of making the elections. These regulations enable taxpayers to take advantage of various benefits provided by OBRA and the Internal Revenue Code. Current Actions: There is no change to this existing regulation. Type of Review: Extension of a currently approved collection. Affected Public: Individuals or households and business or other forprofit organizations, and farms. Estimated Number of Respondents: 410,000. Estimated Time per Respondent: 30 minutes. Estimated Total Annual Burden Hours: 202,500. 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. VerDate Mar<15>2010 17:48 Aug 09, 2011 Jkt 223001 Approved: August 3, 2011. Yvette Lawrence, IRS Reports Clearance Officer. [FR Doc. 2011–20222 Filed 8–9–11; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Forms 8027 and 8027–T 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 8027, Employer’s Annual Information Return of Tip Income and Allocated Tips, and Form 8027–T, Transmittal of Employer’s Annual Information Return of Tip Income and Allocated Tips. DATES: Written comments should be received on or before October 11, 2011 to be assured of consideration. ADDRESSES: Direct all written comments to Yvette 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 forms and instructions should be directed to Allan Hopkins, at (202) 622–6665, or at Internal Revenue Service, Room 6129, 1111 Constitution Avenue, NW., Washington, DC 20224, or through the Internet, at Allan.M.Hopkins@irs.gov. Title: Employer’s Annual Information Return of Tip Income and Allocated Tips (Form 8027), and Transmittal of Employer’s Annual Information Return of Tip Income and Allocated Tips (Form 8027–T). OMB Number: 1545–0714. Form Number: Forms 8027 and 8027–T. Abstract: To help IRS in its examinations of returns filed by tipped employees, large food or beverage establishments are required to report annually information concerning food or beverage operations receipts, tips SUPPLEMENTARY INFORMATION: PO 00000 Frm 00108 Fmt 4703 Sfmt 9990 reported by employees, and in certain cases, the employer must allocate tips to certain employees. Forms 8027 and 8027–T are used for this purpose. Current Actions: There are no changes being made to these forms at this time. Type of Review: Extension of a currently approved collection. Affected Public: Business or other forprofit organizations, individuals or households, not-for-profit institutions and state, local or tribal governments. Estimated Number of Respondents: 52,050. Estimated Time per Respondent: 9 hours, 23 minutes. Estimated Total Annual Burden Hours: 488,161. 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: August 3, 2011. Yvette Lawrence, IRS Reports Clearance Officer. [FR Doc. 2011–20214 Filed 8–9–11; 8:45 am] BILLING CODE 4830–01–P E:\FR\FM\10AUN1.SGM 10AUN1

Agencies

[Federal Register Volume 76, Number 154 (Wednesday, August 10, 2011)]
[Notices]
[Page 49538]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2011-20214]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Forms 8027 and 8027-T

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 8027, Employer's Annual Information Return of Tip Income and 
Allocated Tips, and Form 8027-T, Transmittal of Employer's Annual 
Information Return of Tip Income and Allocated Tips.

DATES: Written comments should be received on or before October 11, 
2011 to be assured of consideration.

ADDRESSES: Direct all written comments to Yvette 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 forms and instructions should be directed to Allan 
Hopkins, at (202) 622-6665, or at Internal Revenue Service, Room 6129, 
1111 Constitution Avenue, NW., Washington, DC 20224, or through the 
Internet, at Allan.M.Hopkins@irs.gov.

SUPPLEMENTARY INFORMATION: Title: Employer's Annual Information Return 
of Tip Income and Allocated Tips (Form 8027), and Transmittal of 
Employer's Annual Information Return of Tip Income and Allocated Tips 
(Form 8027-T).
    OMB Number: 1545-0714.
    Form Number: Forms 8027 and 8027-T.
    Abstract: To help IRS in its examinations of returns filed by 
tipped employees, large food or beverage establishments are required to 
report annually information concerning food or beverage operations 
receipts, tips reported by employees, and in certain cases, the 
employer must allocate tips to certain employees. Forms 8027 and 8027-T 
are used for this purpose.
    Current Actions: There are no changes being made to these forms at 
this time.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit organizations, 
individuals or households, not-for-profit institutions and state, local 
or tribal governments.
    Estimated Number of Respondents: 52,050.
    Estimated Time per Respondent: 9 hours, 23 minutes.
    Estimated Total Annual Burden Hours: 488,161.
    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: August 3, 2011.
Yvette Lawrence,
IRS Reports Clearance Officer.
[FR Doc. 2011-20214 Filed 8-9-11; 8:45 am]
BILLING CODE 4830-01-P
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