Submission for OMB Review; Comment Request, 53025-53027 [2011-21593]
Download as PDF
<![CDATA[
Federal Register / Vol. 76, No. 164 / Wednesday, August 24, 2011 / Notices
minimized without reducing the quality
of the collected information. The agency
will summarize and/or include your
comments in the request for OMB’s
clearance of this information collection.
Dated: August 18, 2011.
Carla Scott,
FAA Information Collection Clearance
Officer, IT Enterprises Business Services
Division, AES–200.
[FR Doc. 2011–21665 Filed 8–23–11; 8:45 am]
BILLING CODE 4910–13–P
DEPARTMENT OF TRANSPORTATION
Federal Aviation Administration
Agency Information Collection
Activities: Requests for Comments;
Clearance of Renewed Approval of
Information Collection: FAA Airport
Master Record
Federal Aviation
Administration (FAA), DOT.
ACTION: Notice and request for
comments.
AGENCY:
In accordance with the
Paperwork Reduction Act of 1995, FAA
invites public comments about our
intention to request the Office of
Management and Budget (OMB)
approval to renew an information
collection. The Airport Safety Data
Program involves the collection and
dissemination of civil aeronautics
information.
DATES: Written comments should be
submitted by October 24, 2011.
FOR FURTHER INFORMATION CONTACT:
Carla Scott on (202) 385–4293, or by
e-mail at: Carla.Scott@faa.gov.
SUPPLEMENTARY INFORMATION:
OMB Control Number: 2120–0015.
Title: FAA Airport Master Record.
Form Numbers: FAA Forms 5010–1,
5010–2, 5010–3, 5010–5.
Type of Review: Renewal of an
information collection.
Background: 49 U.S.C. 329(b)
empowers and directs the Secretary of
Transportation to collect and
disseminate information on civil
aeronautics. Aeronautical information is
required to be collected by the FAA in
order to carry out agency missions such
as those related to aviation flying safety,
flight planning, airport engineering and
federal grants analysis, aeronautical
chart and flight information
publications, and the promotion of air
commerce as required by statute.
Respondents: Approximately 19,800
airport owners/managers and state
inspectors.
Frequency: Information is collected
on occasion.
wreier-aviles on DSKGBLS3C1PROD with NOTICES
SUMMARY:
VerDate Mar<15>2010
15:40 Aug 23, 2011
Jkt 223001
Estimated Average Burden per
Response: 1 hour.
Estimated Total Annual Burden:
8,870 hours.
ADDRESSES: Send comments to the
FAA at the following address: Ms. Carla
Scott, Room 336, Federal Aviation
Administration, AES–300, 950 L’Enfant
Plaza, SW., Washington, DC 20024.
Public Comments Invited: You are
asked to comment on any aspect of this
information collection, including (a)
Whether the proposed collection of
information is necessary for FAA’s
performance; (b) the accuracy of the
estimated burden; (c) ways for FAA to
enhance the quality, utility and clarity
of the information collection; and (d)
ways that the burden could be
minimized without reducing the quality
of the collected information. The agency
will summarize and/or include your
comments in the request for OMB’s
clearance of this information collection.
Dated: August 18, 2011.
Carla Scott,
FAA Information Collection Clearance
Officer, IT Enterprises Business Services
Division, AES–200.
[FR Doc. 2011–21658 Filed 8–23–11; 8:45 am]
BILLING CODE 4910–13–P
DEPARTMENT OF THE TREASURY
Submission for OMB Review;
Comment Request
August 18, 2011.
The Department of the Treasury will
submit the following public information
collection requirements to OMB for
review and clearance under the
Paperwork Reduction Act of 1995,
Public Law 104–13 on or after the date
of publication of this notice. A copy of
the submissions may be obtained by
calling the Treasury Bureau Clearance
Officer listed. Comments regarding
these information collections should be
addressed to the OMB reviewer listed
and to the Treasury PRA Clearance
Officer, Department of the Treasury,
1750 Pennsylvania Avenue, NW., Suite
11010, Washington, DC 20220.
DATES: Written comments should be
received on or before September 23,
2011 to be assured consideration.
Internal Revenue Service (IRS)
OMB Number: 1545–0146.
Type of Review: Extension without
change of a currently approved
collection.
Title: Election by a Small Business
Corporation.
Form: 2553.
Abstract: Form 2553 is filed by a
qualifying corporation to elect to be an
PO 00000
Frm 00096
Fmt 4703
Sfmt 4703
53025
S corporation as defined in Code section
1361. The information obtained is
necessary to determine if the election
should be accepted by the IRS. When
the election is accepted, the qualifying
corporation is classified as an S
corporation and the corporation’s
income is taxed to the shareholders of
the corporation.
Respondents: Private Sector:
Businesses or other for-profits.
Estimated Total Burden Hours:
8,190,000.
OMB Number: 1545–0731.
Type of Review: Extension without
change of a currently approved
collection.
Title: T.D. 8600 Definition of an S
Corporation.
Abstract: The regulations provide the
procedures and the statements to be
filed by certain individuals for making
the election under section 1361(d)(2),
the refusal to consent to that election, or
the revocation of that election. The
statements required to be filed would be
used to verify that taxpayers are
complying with requirements imposed
by Congress under subchapter S.
Respondents: Private Sector:
Businesses or other for-profits.
Estimated Total Burden Hours: 1,005.
OMB Number: 1545–0988.
Type of Review: Revision of a
currently approved collection.
Title: Form 8609, Low-Income
Housing Credit Allocation Certification;
Form 8609–A, Annual Statement for
Low-Income Housing Credit.
Forms: 8609, 8609–A.
Abstract: Owners of residential lowincome rental buildings may claim a
low-income housing credit for each
qualified building over a 10-year credit
period. Form 8609 can be used to obtain
a housing credit allocation from the
housing credit agency. The form, along
with Schedule A, is used by the owner
to certify necessary information
required by the law.
Respondents: Private Sector:
Businesses or other for-profits.
Estimated Total Burden Hours:
4,090,332.
OMB Number: 1545–1374.
Type of Review: Revision of a
currently approved collection.
Title: Qualified Electric Vehicle
Credit.
Form: 8834.
Abstract: Form 8834 is used to
compute an allowable credit for
qualified electric vehicles placed in
service after June 30, 1993. Section
1913(b) under Public Law 102–1018
created new section 30.
Respondents: Private Sector:
Businesses or other for-profits.
E:\FR\FM\24AUN1.SGM
24AUN1
wreier-aviles on DSKGBLS3C1PROD with NOTICES
53026
Federal Register / Vol. 76, No. 164 / Wednesday, August 24, 2011 / Notices
Estimated Total Burden Hours: 5,025.
OMB Number: 1545–1570.
Type of Review: Extension without
change of a currently approved
collection.
Title: T.D. 8905—Preparer Due
Diligence Requirements for Determining
Earned Income Credit Eligibility.
Abstract: This document contains
final regulations relating to the due
diligence requirements under section
6695(g) of the Internal Revenue Code for
paid preparers of Federal income tax
returns or claims for refund involving
the earned income credit (EIC). These
regulations reflect changes to the law
made by the Taxpayer Relief Act of
1997. The regulations provide guidance
to paid preparers who prepare Federal
income tax returns or claims for refund
claiming the earned income credit.
Respondents: Private Sector:
Businesses or other for-profits.
Estimated Total Burden Hours:
507,136.
OMB Number: 1545–1672.
Type of Review: Extension without
change of a currently approved
collection.
Title: T.D 9047—Certain Transfers of
Property to Regulated Investment
Companies (RICs) and Real Estate
Investment Trusts (REITs).
Abstract: This document contains
final regulations that apply to certain
transactions or events that result in a
Regulated Investment Company [RIC] or
a Real Estate Investment Trust [REIT]
owning property that has a basis
determined by reference to a C
corporation’s basis in the property.
These regulations affect RICs, REITs,
and C corporations and clarify the tax
treatment of transfers of C corporation
property to a RIC or REIT.
Respondents: Private Sector:
Businesses or other for-profits.
Estimated Total Burden Hours: 70.
OMB Number: 1545–1780.
Type of Review: Extension without
change of a currently approved
collection.
Title: T.D. 9472—Notice
Requirements for Certain Pension Plan
Amendments Significantly Reducing the
Rate of Future Benefit Accrual.
Abstract: This document contains
final regulations providing guidance
relating to the application of the section
204(h) notice requirements to a pension
plan amendment that is permitted to
reduce benefits accrued before the plan
amendment’s applicable amendment
date. These regulations also reflect
certain amendments made to the section
204(h) notice requirements by the
Pension Protection Act of 2006. These
final regulations generally affect
VerDate Mar<15>2010
15:40 Aug 23, 2011
Jkt 223001
sponsors, administrators, participants,
and beneficiaries of pension plans.
Respondents: Private Sector:
Businesses or other for-profits.
Estimated Total Burden Hours:
40,000.
OMB Number: 1545–1914.
Type of Review: Extension without
change of a currently approved
collection.
Title: Low Sulfur Diesel Fuel
Production Credit.
Form: 8896.
Abstract: IRC section 45H allows
small business refiners a 5 cent/gallon
credit for the production of low sulfur
diesel fuel.
Respondents: Private Sector:
Businesses or other for-profits.
Estimated Total Burden Hours: 313.
OMB Number: 1545–2086.
Type of Review: Extension without
change of a currently approved
collection.
Title: Notice 2008–113; Relief and
Guidance on Corrections of Certain
Failures of a Nonqualified Deferred
Compensation Plan to Comply with
§ 409A(a) in Operation.
Abstract: This Notice sets forth the
procedures to be followed by service
recipients and service provides in order
to correct certain operational failures of
a nonqualified deferred compensation
plan to comply with § 409A(a). It also
describes the types of operational
failures that can be corrected under the
Notice.
Respondents: Private Sector:
Businesses or other for-profits.
Estimated Total Burden Hours: 5,000.
OMB Number: 1545–2089.
Type of Review: Extension without
change of a currently approved
collection.
Title: Report of Employer-Owned Life
Insurance Contracts.
Form: 8925.
Abstract: IRC 6039I requires every
policyholder of employer-owned life
insurance contracts to file a return
showing the number of contracts
owned, the total number of employees
at the end of the year, the number of
such employees insured, and that the
policyholder has a valid consent for
each insured employee. Form 8925 will
be used to report this information.
Respondents: Private Sector:
Businesses or other for-profits, Farms,
Not-for-profit institutions.
Estimated Total Burden Hours:
71,360.
OMB Number: 1545–2205.
Type of Review: Extension without
change of a currently approved
collection.
Title: Merchant Card and Third Party
Payments.
PO 00000
Frm 00097
Fmt 4703
Sfmt 4703
Form: 1099–K.
Abstract: This form is in response to
section 3091(a) of Public Law 110–289,
the Housing Assistance Tax Act of 2008
(Div. C of the Housing and Economic
Recovery Act of 2010). The form reflects
payments made in settlement of
merchant card and third party network
transactions for purchases of goods and/
or services made with merchant cards
and through third party networks.
Respondents: Private Sector:
Businesses or other for-profits.
Estimated Total Burden Hours: 620.
OMB Number: 1545–2206.
Type of Review: Extension without
change of a currently approved
collection.
Title: Notice 2011–44—Application
for Reinstatement and Retroactive
Reinstatement for Reasonable Cause
under IRC § 6033(j); Notice 2011–43—
Transitional Relief under IRC § 6033(j)
for Small Organizations.
Abstract: Notice 2011–44 provides
guidance with respect to applying for
reinstatement of tax-exempt status and
requesting retroactive reinstatement
under sections 6033(j)(2) and (3) of the
Internal Revenue Code for an
organization that has had its tax-exempt
status automatically revoked under
section 6033(j)(1) of the Code. The
Treasury Department and the Internal
Revenue Service intend to issue
regulations under section 6033(j) that
will prescribe rules relating to the
application for reinstatement of taxexempt status under section 6033(j)(2)
and the request for retroactive
reinstatement under section 6033(j)(3).
Notice 2011–43 provides transitional
relief for certain small organizations that
have lost their tax-exempt status
because they failed to file a required
annual electronic notice (Form 990–N ePostcard) for taxable years beginning in
2007, 2008 and 2009. A small
organization—that is, one that normally
has annual gross receipts of not more
than $50,000 in its most recently
completed taxable year—that qualifies
for the transitional relief under this
notice and applies for reinstatement of
tax-exempt status by December 31,
2012, will be treated by the Internal
Revenue Service as having established
reasonable cause for its filing failures
and its tax-exempt status will be
reinstated retroactive to the date it was
automatically revoked.
Respondents: Private Sector:
Businesses or other for-profits.
Estimated Total Burden Hours: 2,917.
Bureau Clearance Officer: Yvette
Lawrence, Internal Revenue Service,
1111 Constitution Avenue, NW.,
Washington, DC 20224; (202) 927–4374.
E:\FR\FM\24AUN1.SGM
24AUN1
Federal Register / Vol. 76, No. 164 / Wednesday, August 24, 2011 / Notices
OMB Reviewer: Shagufta Ahmed,
Office of Management and Budget, New
Executive Office Building, Room 10235,
Washington, DC 20503; (202) 395–7873.
Dawn D. Wolfgang,
Treasury PRA Clearance Officer.
[FR Doc. 2011–21593 Filed 8–23–11; 8:45 am]
wreier-aviles on DSKGBLS3C1PROD with NOTICES
BILLING CODE 4830–01–P
VerDate Mar<15>2010
15:40 Aug 23, 2011
Jkt 223001
PO 00000
Frm 00098
Fmt 4703
Sfmt 9990
E:\FR\FM\24AUN1.SGM
24AUN1
53027
]]>Agencies
[Federal Register Volume 76, Number 164 (Wednesday, August 24, 2011)]
[Notices]
[Pages 53025-53027]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2011-21593]
=======================================================================
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Submission for OMB Review; Comment Request
August 18, 2011.
The Department of the Treasury will submit the following public
information collection requirements to OMB for review and clearance
under the Paperwork Reduction Act of 1995, Public Law 104-13 on or
after the date of publication of this notice. A copy of the submissions
may be obtained by calling the Treasury Bureau Clearance Officer
listed. Comments regarding these information collections should be
addressed to the OMB reviewer listed and to the Treasury PRA Clearance
Officer, Department of the Treasury, 1750 Pennsylvania Avenue, NW.,
Suite 11010, Washington, DC 20220.
DATES: Written comments should be received on or before September 23,
2011 to be assured consideration.
Internal Revenue Service (IRS)
OMB Number: 1545-0146.
Type of Review: Extension without change of a currently approved
collection.
Title: Election by a Small Business Corporation.
Form: 2553.
Abstract: Form 2553 is filed by a qualifying corporation to elect
to be an S corporation as defined in Code section 1361. The information
obtained is necessary to determine if the election should be accepted
by the IRS. When the election is accepted, the qualifying corporation
is classified as an S corporation and the corporation's income is taxed
to the shareholders of the corporation.
Respondents: Private Sector: Businesses or other for-profits.
Estimated Total Burden Hours: 8,190,000.
OMB Number: 1545-0731.
Type of Review: Extension without change of a currently approved
collection.
Title: T.D. 8600 Definition of an S Corporation.
Abstract: The regulations provide the procedures and the statements
to be filed by certain individuals for making the election under
section 1361(d)(2), the refusal to consent to that election, or the
revocation of that election. The statements required to be filed would
be used to verify that taxpayers are complying with requirements
imposed by Congress under subchapter S.
Respondents: Private Sector: Businesses or other for-profits.
Estimated Total Burden Hours: 1,005.
OMB Number: 1545-0988.
Type of Review: Revision of a currently approved collection.
Title: Form 8609, Low-Income Housing Credit Allocation
Certification; Form 8609-A, Annual Statement for Low-Income Housing
Credit.
Forms: 8609, 8609-A.
Abstract: Owners of residential low-income rental buildings may
claim a low-income housing credit for each qualified building over a
10-year credit period. Form 8609 can be used to obtain a housing credit
allocation from the housing credit agency. The form, along with
Schedule A, is used by the owner to certify necessary information
required by the law.
Respondents: Private Sector: Businesses or other for-profits.
Estimated Total Burden Hours: 4,090,332.
OMB Number: 1545-1374.
Type of Review: Revision of a currently approved collection.
Title: Qualified Electric Vehicle Credit.
Form: 8834.
Abstract: Form 8834 is used to compute an allowable credit for
qualified electric vehicles placed in service after June 30, 1993.
Section 1913(b) under Public Law 102-1018 created new section 30.
Respondents: Private Sector: Businesses or other for-profits.
[[Page 53026]]
Estimated Total Burden Hours: 5,025.
OMB Number: 1545-1570.
Type of Review: Extension without change of a currently approved
collection.
Title: T.D. 8905--Preparer Due Diligence Requirements for
Determining Earned Income Credit Eligibility.
Abstract: This document contains final regulations relating to the
due diligence requirements under section 6695(g) of the Internal
Revenue Code for paid preparers of Federal income tax returns or claims
for refund involving the earned income credit (EIC). These regulations
reflect changes to the law made by the Taxpayer Relief Act of 1997. The
regulations provide guidance to paid preparers who prepare Federal
income tax returns or claims for refund claiming the earned income
credit.
Respondents: Private Sector: Businesses or other for-profits.
Estimated Total Burden Hours: 507,136.
OMB Number: 1545-1672.
Type of Review: Extension without change of a currently approved
collection.
Title: T.D 9047--Certain Transfers of Property to Regulated
Investment Companies (RICs) and Real Estate Investment Trusts (REITs).
Abstract: This document contains final regulations that apply to
certain transactions or events that result in a Regulated Investment
Company [RIC] or a Real Estate Investment Trust [REIT] owning property
that has a basis determined by reference to a C corporation's basis in
the property. These regulations affect RICs, REITs, and C corporations
and clarify the tax treatment of transfers of C corporation property to
a RIC or REIT.
Respondents: Private Sector: Businesses or other for-profits.
Estimated Total Burden Hours: 70.
OMB Number: 1545-1780.
Type of Review: Extension without change of a currently approved
collection.
Title: T.D. 9472--Notice Requirements for Certain Pension Plan
Amendments Significantly Reducing the Rate of Future Benefit Accrual.
Abstract: This document contains final regulations providing
guidance relating to the application of the section 204(h) notice
requirements to a pension plan amendment that is permitted to reduce
benefits accrued before the plan amendment's applicable amendment date.
These regulations also reflect certain amendments made to the section
204(h) notice requirements by the Pension Protection Act of 2006. These
final regulations generally affect sponsors, administrators,
participants, and beneficiaries of pension plans.
Respondents: Private Sector: Businesses or other for-profits.
Estimated Total Burden Hours: 40,000.
OMB Number: 1545-1914.
Type of Review: Extension without change of a currently approved
collection.
Title: Low Sulfur Diesel Fuel Production Credit.
Form: 8896.
Abstract: IRC section 45H allows small business refiners a 5 cent/
gallon credit for the production of low sulfur diesel fuel.
Respondents: Private Sector: Businesses or other for-profits.
Estimated Total Burden Hours: 313.
OMB Number: 1545-2086.
Type of Review: Extension without change of a currently approved
collection.
Title: Notice 2008-113; Relief and Guidance on Corrections of
Certain Failures of a Nonqualified Deferred Compensation Plan to Comply
with Sec. 409A(a) in Operation.
Abstract: This Notice sets forth the procedures to be followed by
service recipients and service provides in order to correct certain
operational failures of a nonqualified deferred compensation plan to
comply with Sec. 409A(a). It also describes the types of operational
failures that can be corrected under the Notice.
Respondents: Private Sector: Businesses or other for-profits.
Estimated Total Burden Hours: 5,000.
OMB Number: 1545-2089.
Type of Review: Extension without change of a currently approved
collection.
Title: Report of Employer-Owned Life Insurance Contracts.
Form: 8925.
Abstract: IRC 6039I requires every policyholder of employer-owned
life insurance contracts to file a return showing the number of
contracts owned, the total number of employees at the end of the year,
the number of such employees insured, and that the policyholder has a
valid consent for each insured employee. Form 8925 will be used to
report this information.
Respondents: Private Sector: Businesses or other for-profits,
Farms, Not-for-profit institutions.
Estimated Total Burden Hours: 71,360.
OMB Number: 1545-2205.
Type of Review: Extension without change of a currently approved
collection.
Title: Merchant Card and Third Party Payments.
Form: 1099-K.
Abstract: This form is in response to section 3091(a) of Public Law
110-289, the Housing Assistance Tax Act of 2008 (Div. C of the Housing
and Economic Recovery Act of 2010). The form reflects payments made in
settlement of merchant card and third party network transactions for
purchases of goods and/or services made with merchant cards and through
third party networks.
Respondents: Private Sector: Businesses or other for-profits.
Estimated Total Burden Hours: 620.
OMB Number: 1545-2206.
Type of Review: Extension without change of a currently approved
collection.
Title: Notice 2011-44--Application for Reinstatement and
Retroactive Reinstatement for Reasonable Cause under IRC Sec. 6033(j);
Notice 2011-43--Transitional Relief under IRC Sec. 6033(j) for Small
Organizations.
Abstract: Notice 2011-44 provides guidance with respect to applying
for reinstatement of tax-exempt status and requesting retroactive
reinstatement under sections 6033(j)(2) and (3) of the Internal Revenue
Code for an organization that has had its tax-exempt status
automatically revoked under section 6033(j)(1) of the Code. The
Treasury Department and the Internal Revenue Service intend to issue
regulations under section 6033(j) that will prescribe rules relating to
the application for reinstatement of tax-exempt status under section
6033(j)(2) and the request for retroactive reinstatement under section
6033(j)(3).
Notice 2011-43 provides transitional relief for certain small
organizations that have lost their tax-exempt status because they
failed to file a required annual electronic notice (Form 990-N e-
Postcard) for taxable years beginning in 2007, 2008 and 2009. A small
organization--that is, one that normally has annual gross receipts of
not more than $50,000 in its most recently completed taxable year--that
qualifies for the transitional relief under this notice and applies for
reinstatement of tax-exempt status by December 31, 2012, will be
treated by the Internal Revenue Service as having established
reasonable cause for its filing failures and its tax-exempt status will
be reinstated retroactive to the date it was automatically revoked.
Respondents: Private Sector: Businesses or other for-profits.
Estimated Total Burden Hours: 2,917.
Bureau Clearance Officer: Yvette Lawrence, Internal Revenue
Service, 1111 Constitution Avenue, NW., Washington, DC 20224; (202)
927-4374.
[[Page 53027]]
OMB Reviewer: Shagufta Ahmed, Office of Management and Budget, New
Executive Office Building, Room 10235, Washington, DC 20503; (202) 395-
7873.
Dawn D. Wolfgang,
Treasury PRA Clearance Officer.
[FR Doc. 2011-21593 Filed 8-23-11; 8:45 am]
BILLING CODE 4830-01-P
