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