Proposed Information Collection; Comment Request, 46557-46559 [2012-18946]
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Federal Register / Vol. 77, No. 150 / Friday, August 3, 2012 / Notices
DEPARTMENT OF TRANSPORTATION
Maritime Administration
[Docket No. MARAD–2012 0081]
Requested Administrative Waiver of
the Coastwise Trade Laws: Vessel
MISS TRISS; Invitation for Public
Comments
Maritime Administration,
Department of Transportation.
ACTION: Notice.
AGENCY:
As authorized by 46 U.S.C.
12121, the Secretary of Transportation,
as represented by the Maritime
Administration (MARAD), is authorized
to grant waivers of the U.S.-build
requirement of the coastwise laws under
certain circumstances. A request for
such a waiver has been received by
MARAD. The vessel, and a brief
description of the proposed service, is
listed below.
DATES: Submit comments on or before
September 4, 2012.
ADDRESSES: Comments should refer to
docket number MARAD–2012–0081.
Written comments may be submitted by
hand or by mail to the Docket Clerk,
U.S. Department of Transportation,
Docket Operations, M–30, West
Building Ground Floor, Room W12–140,
1200 New Jersey Avenue SE.,
Washington, DC 20590. You may also
send comments electronically via the
Internet at https://www.regulations.gov.
All comments will become part of this
docket and will be available for
inspection and copying at the above
address between 10 a.m. and 5 p.m.,
E.T., Monday through Friday, except
federal holidays. An electronic version
of this document and all documents
entered into this docket is available on
the World Wide Web at https://
www.regulations.gov.
FOR FURTHER INFORMATION CONTACT:
Linda Williams, U.S. Department of
Transportation, Maritime
Administration, 1200 New Jersey
Avenue SE., Room W23–453,
Washington, DC 20590. Telephone 202–
366–0903, Email
Linda.Williams@dot.gov.
SUPPLEMENTARY INFORMATION: As
described by the applicant the intended
service of the vessel MISS TRISS is:
Intended Commercial Use of Vessel:
‘‘Sunset and sightseeing cruises.’’
Geographic Region: ‘‘Florida,
Alabama, Texas, Puerto Rico.’’
The complete application is given in
DOT docket MARAD–2012–0081 at
https://www.regulations.gov. Interested
parties may comment on the effect this
action may have on U.S. vessel builders
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46557
or businesses in the U.S. that use U.S.flag vessels. If MARAD determines, in
accordance with 46 U.S.C. 12121 and
MARAD’s regulations at 46 CFR part
388, that the issuance of the waiver will
have an unduly adverse effect on a U.S.vessel builder or a business that uses
U.S.-flag vessels in that business, a
waiver will not be granted. Comments
should refer to the docket number of
this notice and the vessel name in order
for MARAD to properly consider the
comments. Comments should also state
the commenter’s interest in the waiver
application, and address the waiver
criteria given in § 388.4 of MARAD’s
regulations at 46 CFR part 388.
Please send separate comments for
each specific information collection
listed below. You must reference the
information collection’s title, form
number, reporting or record-keeping
requirement number, and OMB number
(if any) in your comment.
FOR FURTHER INFORMATION CONTACT: To
obtain additional information, or copies
of the information collection and
instructions, or copies of any comments
received, contact 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.
Privacy Act
Anyone is able to search the
electronic form of all comments
received into any of our dockets by the
name of the individual submitting the
comment (or signing the comment, if
submitted on behalf of an association,
business, labor union, etc.). You may
review DOT’s complete Privacy Act
Statement in the Federal Register
published on April 11, 2000 (Volume
65, Number 70; Pages 19477–78).
SUPPLEMENTARY INFORMATION:
Dated: July 26, 2012.
By Order of the Maritime Administrator.
Julie P. Agarwal,
Secretary, Maritime Administration.
[FR Doc. 2012–19020 Filed 8–2–12; 8:45 am]
BILLING CODE 4910–81–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Information Collection;
Comment Request
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)).
DATES: Written comments should be
received on or before October 2, 2012 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.
SUMMARY:
PO 00000
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Fmt 4703
Sfmt 4703
Request for Comments
The Department of the Treasury and
the Internal Revenue Service, as part of
their continuing effort to reduce
paperwork and respondent burden,
invite the general public and other
Federal agencies to take this
opportunity to comment on the
proposed or continuing information
collections listed below in this notice,
as required by the Paperwork Reduction
Act of 1995, (44 U.S.C. 3501 et seq.).
Request for Comments: Comments
submitted in response to this notice will
be summarized and/or included in our
request for Office of Management and
Budget (OMB) approval of the relevant
information collection. All comments
will become a matter of public record.
Please do not include any confidential
or inappropriate material in your
comments.
We invite comments on: (a) Whether
the collection of information is
necessary for the proper performance of
the agency’s functions, including
whether the information has 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
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 the requested information.
Information Collections Open for
Comment
Currently, the IRS is seeking
comments concerning the following
forms, and reporting and record-keeping
requirements:
Title: Election of $10 Million
Limitation on Exempt Small Issues of
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03AUN1
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46558
Federal Register / Vol. 77, No. 150 / Friday, August 3, 2012 / Notices
Industrial Development Bonds;
Supplemental Capital Expenditure
Statements.
OMB Number: 1545–0940.
Regulation Project Number: LR–185–
84.
Abstract: This regulation liberalizes
the procedure by which a state or local
government issuer of an exempt small
issue of tax-exempt bonds elects the $10
million limitation upon the size of such
issue and deletes the requirement to file
certain supplemental capital
expenditure statements.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of a
currently approved collection.
Affected Public: State, local or tribal
governments.
Estimated Number of Respondents:
10,000.
Estimated Time per Respondent: 6
minutes.
Estimated Total Annual Burden
Hours: 1,000.
Title: Return of Excise Tax on
Undistributed Income of Regulated
Investment Companies.
OMB Number: 1545–1016.
Form Number: 8613.
Abstract: Form 8613 is used by
regulated investment companies to
compute and pay the excise tax on
undistributed income imposed under
Internal Revenue Code section 4982. IRS
uses the information to verify that the
correct amount of tax has been reported.
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.
Estimated Number of Respondents:
1,500.
Estimated Time per Respondent: 11
hours, 53 minutes.
Estimated Total Annual Burden
Hours: 17,820.
Title: Disclosure of Returns and
Return Information to Designee of
Taxpayer.
OMB Number: 1545–1816.
Regulation Project Number: TD 9054.
Abstract: Under section 6103(a),
returns and return information are
confidential unless disclosure is
otherwise authorized by the Code.
Section 6103(c), as amended in 1996 by
section 1207 of the Taxpayer Bill of
Rights II, Public Law 104–168 (110 Stat.
1452), authorizes the IRS to disclose
returns and return information to such
person or persons as the taxpayer may
designate in a request for or consent to
disclosure, or to any other person at the
taxpayer’s request to the extent
necessary to comply with a request for
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information or assistance made by the
taxpayer to such other person.
Disclosure is permitted subject to such
requirements and conditions as may be
prescribed by regulations. With the
amendment in 1996, Congress
eliminated the longstanding
requirement that disclosures to
designees of the taxpayer must be
pursuant to the written request or
consent of the taxpayer.
Current Actions: There is no change to
this final regulation.
Type of Review: Extension of
currently approved collection.
Affected Public: Individuals or
households, business or other not-forprofit institutions, farms, and Federal,
State, local or tribal governments.
Estimated Number of Respondents:
4,000.
Estimated Time per Respondent: 12
minutes.
Estimated Total Annual Burden
Hours: 800.
Title: Section 1031 LKE (Like-Kind
Exchanges) Auto Leasing Programs.
OMB Number: 1545–1834.
Revenue Procedure Number: Revenue
Procedure 2003–39.
Abstract: Revenue Procedure 2003–39
provides safe harbors for certain aspects
of the qualification under § 1031 of
certain exchanges of property pursuant
to LKE Programs for Federal income tax
purposes.
Current Actions: There are no changes
being made to the revenue procedure at
this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
8,600.
Estimated Average Time per
Respondent: 1 hour.
Estimated Total Annual Burden
Hours: 8,600.
Title: Credit for Production From
Advanced Nuclear Facilities.
OMB Number: 1545–2000.
Form Number: Notice 2006–40.
Abstract: This notice provides the
time and manner for a taxpayer to apply
for an allocation of the national
megawatt capacity limitation under
§ 45J of the Internal Revenue Code. This
information will be used to determine
the portion of the national megawatt
capacity limitation to which a taxpayer
is entitled. The likely respondents are
corporations and partnerships.
Current Actions: There is no change
in the paperwork burden previously
approved by OMB. This form is being
submitted for renewal purposes only.
Type of Review: Revision of a
currently approved collection.
PO 00000
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Fmt 4703
Sfmt 4703
Affected Public: Businesses and other
for-profit organizations.
Estimated Number of Respondents:
15.
Estimated Time per Respondent: 40
hours.
Estimated Total Annual Burden
Hours: 600.
Title: Application for Tentative
Refund.
OMB Number: 1545–0098.
Form Number: 1045.
Abstract: Form 1045 is used by
individuals, estates, and trusts to apply
for a quick refund of taxes due to carryback of a net operating loss, unused
general business credit, or claim of right
adjustment under Internal Revenue
Code section 1341(b). The information
obtained is used to determine the
validity of the application.
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: Individuals or
households, business or other for-profit
organizations, and farms.
Estimated Number of Respondents:
17,503.
Estimated Time per Respondent: 29
hours, 26 minutes.
Estimated Total Annual Burden
Hours: 515,114.
Title: Application for Approval of
Prototype or Employer Sponsored
Individual Retirement Account.
OMB Number: 1545–0390.
Form Number: 5306.
Abstract: This application is used by
employers who want to establish an
individual retirement account trust to be
used by their employees. The
application is also used by banks and
insurance companies that want to
establish approved prototype individual
retirement accounts or annuities. The
data collected are used to determine if
the individual retirement account trust
or annuity contract meets the
requirements of Code section 408(a),
408(b), or 408(c) so that the IRS may
issue an approval letter.
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.
Estimated Number of Respondents:
600.
Estimated Time per Respondent: 13
hours, 44 minutes.
Estimated Total Annual Burden
Hours: 8,244.
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
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Federal Register / Vol. 77, No. 150 / Friday, August 3, 2012 / Notices
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.
Approved: July 23, 2012.
Yvette B. Lawrence,
IRS Reports Clearance Officer.
[FR Doc. 2012–18946 Filed 8–2–12; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Information Collection
Comment Request
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)).
DATES: Written comments should be
received on or before October 2, 2012 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.
Please send separate comments for
each specific information collection
listed below. You must reference the
information collection’s title, form
number, reporting or record-keeping
requirement number, and OMB number
(if any) in your comment.
FOR FURTHER INFORMATION CONTACT: To
obtain additional information, or copies
of the information collection and
instructions, or copies of any comments
received, contact 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: The
Department of the Treasury and the
Internal Revenue Service, as part of
their continuing effort to reduce
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SUMMARY:
VerDate Mar<15>2010
17:33 Aug 02, 2012
Jkt 226001
paperwork and respondent burden,
invite the general public and other
Federal agencies to take this
opportunity to comment on the
proposed or continuing information
collections listed below in this notice,
as required by the Paperwork Reduction
Act of 1995, (44 U.S.C. 3501 et seq.).
Request for Comments: Comments
submitted in response to this notice will
be summarized and/or included in our
request for Office of Management and
Budget (OMB) approval of the relevant
information collection. All comments
will become a matter of public record.
Please do not include any confidential
or inappropriate material in your
comments.
We Invite Comments on: (a) Whether
the collection of information is
necessary for the proper performance of
the agency’s functions, including
whether the information has 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
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 the requested information.
Information Collections Open for
Comment
Currently, the IRS is seeking
comments concerning the following
forms, and reporting and record-keeping
requirements:
Title: Election and Notice Procedures
for Multiemployer Plans under Sections
204 and 205 of WRERA.
OMB Number: 1545–2141.
Notice Number: Notice 2009–31 and
Revenue Procedure 2009–43.
Abstract: Notice 2009–31 provides
guidance for sponsors of multiemployer
defined benefit plans relating to the
elections described in sections 204 and
205 of the Worker, Retiree, and
Employer Recovery Act of 2008, Public
Law 110–458 (WRERA), and on the
notice required to be provided if a plan
sponsor makes an election under section
204. Revenue Procedure 2009–43
provides follow-up guidance to Notice
2009–31. This new guidance describes
procedures for revoking elections under
WRERA.
Current Actions: There is no change to
the burden hours needed by this
collection.
Type of Review: Extension of an
information collection currently
approved by OMB.
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46559
Affected Public: State, local, or tribal
governments.
Estimated Number of Respondents:
1,600.
Estimated Average Time per
Respondent: 1 hour.
Estimated Total Annual Burden
Hours: 1,600.
Title: Alternative Minimum Tax—
Corporations.
OMB Number: 1545–0175.
Form Number: 4626.
Abstract: Section 55 of the Internal
Revenue Code imposes an alternative
minimum tax. The tax is 20% of the
amount by which a corporation’s
taxable income adjusted by the items
listed in sections 56 and 58, and by the
tax preference items listed in section 57,
exceed an exemption amount. This
result is reduced by the alternative
minimum tax foreign tax credit. If this
result is more than the corporation’s
regular tax liability before all credits
(except the foreign tax and possessions
tax credits), the difference is added to
the tax liability. Form 4626 provides a
line-by-line computation of the
alternative minimum tax.
Current Actions: There are no changes
being made to Form 4626 at this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations and individuals.
Estimated Number of Respondents:
60,000.
Estimated Time per Respondent: 43
hrs., 52 minutes.
Estimated Total Annual Burden
Hours: 2,611,200.
Title: At-Risk Limitations.
OMB Number: 1545–0712.
Form Number: Form 6198.
Abstract: Internal Revenue Code
section 465 requires taxpayers to limit
their at-risk loss to the lesser of the loss
or their amount at risk. Form 6198 is
used by taxpayers to determine their
deductible loss and by IRS to verify the
amount deducted.
Current Actions: There are no changes
being made to the form at this time.
Type of Review: Revision of a
currently approved collection.
Affected Public: Business or other forprofit organizations, and individuals,
not-for-profit institutions, and farms.
Estimated Number of Respondents:
230,332.
Estimated Time per Respondent: 3
hrs. 16 min.
Estimated Total Annual Burden
Hours: 914,419.
Title: Registration Requirements With
Respect to Debt Obligations.
OMB Number: 1545–0945.
Regulation Project Number: FI–255–
82.
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]]>Agencies
[Federal Register Volume 77, Number 150 (Friday, August 3, 2012)]
[Notices]
[Pages 46557-46559]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2012-18946]
=======================================================================
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Information Collection; Comment Request
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)).
DATES: Written comments should be received on or before October 2, 2012
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.
Please send separate comments for each specific information
collection listed below. You must reference the information
collection's title, form number, reporting or record-keeping
requirement number, and OMB number (if any) in your comment.
FOR FURTHER INFORMATION CONTACT: To obtain additional information, or
copies of the information collection and instructions, or copies of any
comments received, contact 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:
Request for Comments
The Department of the Treasury and the Internal Revenue Service, as
part of their continuing effort to reduce paperwork and respondent
burden, invite the general public and other Federal agencies to take
this opportunity to comment on the proposed or continuing information
collections listed below in this notice, as required by the Paperwork
Reduction Act of 1995, (44 U.S.C. 3501 et seq.).
Request for Comments: Comments submitted in response to this notice
will be summarized and/or included in our request for Office of
Management and Budget (OMB) approval of the relevant information
collection. All comments will become a matter of public record. Please
do not include any confidential or inappropriate material in your
comments.
We invite comments on: (a) Whether the collection of information is
necessary for the proper performance of the agency's functions,
including whether the information has 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 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 the
requested information.
Information Collections Open for Comment
Currently, the IRS is seeking comments concerning the following
forms, and reporting and record-keeping requirements:
Title: Election of $10 Million Limitation on Exempt Small Issues of
[[Page 46558]]
Industrial Development Bonds; Supplemental Capital Expenditure
Statements.
OMB Number: 1545-0940.
Regulation Project Number: LR-185-84.
Abstract: This regulation liberalizes the procedure by which a
state or local government issuer of an exempt small issue of tax-exempt
bonds elects the $10 million limitation upon the size of such issue and
deletes the requirement to file certain supplemental capital
expenditure statements.
Current Actions: There is no change to this existing regulation.
Type of Review: Extension of a currently approved collection.
Affected Public: State, local or tribal governments.
Estimated Number of Respondents: 10,000.
Estimated Time per Respondent: 6 minutes.
Estimated Total Annual Burden Hours: 1,000.
Title: Return of Excise Tax on Undistributed Income of Regulated
Investment Companies.
OMB Number: 1545-1016.
Form Number: 8613.
Abstract: Form 8613 is used by regulated investment companies to
compute and pay the excise tax on undistributed income imposed under
Internal Revenue Code section 4982. IRS uses the information to verify
that the correct amount of tax has been reported.
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 for-profit organizations.
Estimated Number of Respondents: 1,500.
Estimated Time per Respondent: 11 hours, 53 minutes.
Estimated Total Annual Burden Hours: 17,820.
Title: Disclosure of Returns and Return Information to Designee of
Taxpayer.
OMB Number: 1545-1816.
Regulation Project Number: TD 9054.
Abstract: Under section 6103(a), returns and return information are
confidential unless disclosure is otherwise authorized by the Code.
Section 6103(c), as amended in 1996 by section 1207 of the Taxpayer
Bill of Rights II, Public Law 104-168 (110 Stat. 1452), authorizes the
IRS to disclose returns and return information to such person or
persons as the taxpayer may designate in a request for or consent to
disclosure, or to any other person at the taxpayer's request to the
extent necessary to comply with a request for information or assistance
made by the taxpayer to such other person. Disclosure is permitted
subject to such requirements and conditions as may be prescribed by
regulations. With the amendment in 1996, Congress eliminated the
longstanding requirement that disclosures to designees of the taxpayer
must be pursuant to the written request or consent of the taxpayer.
Current Actions: There is no change to this final regulation.
Type of Review: Extension of currently approved collection.
Affected Public: Individuals or households, business or other not-
for-profit institutions, farms, and Federal, State, local or tribal
governments.
Estimated Number of Respondents: 4,000.
Estimated Time per Respondent: 12 minutes.
Estimated Total Annual Burden Hours: 800.
Title: Section 1031 LKE (Like-Kind Exchanges) Auto Leasing
Programs.
OMB Number: 1545-1834.
Revenue Procedure Number: Revenue Procedure 2003-39.
Abstract: Revenue Procedure 2003-39 provides safe harbors for
certain aspects of the qualification under Sec. 1031 of certain
exchanges of property pursuant to LKE Programs for Federal income tax
purposes.
Current Actions: There are no changes being made to the revenue
procedure at this time.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations.
Estimated Number of Respondents: 8,600.
Estimated Average Time per Respondent: 1 hour.
Estimated Total Annual Burden Hours: 8,600.
Title: Credit for Production From Advanced Nuclear Facilities.
OMB Number: 1545-2000.
Form Number: Notice 2006-40.
Abstract: This notice provides the time and manner for a taxpayer
to apply for an allocation of the national megawatt capacity limitation
under Sec. 45J of the Internal Revenue Code. This information will be
used to determine the portion of the national megawatt capacity
limitation to which a taxpayer is entitled. The likely respondents are
corporations and partnerships.
Current Actions: There is no change in the paperwork burden
previously approved by OMB. This form is being submitted for renewal
purposes only.
Type of Review: Revision of a currently approved collection.
Affected Public: Businesses and other for-profit organizations.
Estimated Number of Respondents: 15.
Estimated Time per Respondent: 40 hours.
Estimated Total Annual Burden Hours: 600.
Title: Application for Tentative Refund.
OMB Number: 1545-0098.
Form Number: 1045.
Abstract: Form 1045 is used by individuals, estates, and trusts to
apply for a quick refund of taxes due to carry-back of a net operating
loss, unused general business credit, or claim of right adjustment
under Internal Revenue Code section 1341(b). The information obtained
is used to determine the validity of the application.
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: Individuals or households, business or other for-
profit organizations, and farms.
Estimated Number of Respondents: 17,503.
Estimated Time per Respondent: 29 hours, 26 minutes.
Estimated Total Annual Burden Hours: 515,114.
Title: Application for Approval of Prototype or Employer Sponsored
Individual Retirement Account.
OMB Number: 1545-0390.
Form Number: 5306.
Abstract: This application is used by employers who want to
establish an individual retirement account trust to be used by their
employees. The application is also used by banks and insurance
companies that want to establish approved prototype individual
retirement accounts or annuities. The data collected are used to
determine if the individual retirement account trust or annuity
contract meets the requirements of Code section 408(a), 408(b), or
408(c) so that the IRS may issue an approval letter.
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 for-profit organizations.
Estimated Number of Respondents: 600.
Estimated Time per Respondent: 13 hours, 44 minutes.
Estimated Total Annual Burden Hours: 8,244.
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
[[Page 46559]]
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.
Approved: July 23, 2012.
Yvette B. Lawrence,
IRS Reports Clearance Officer.
[FR Doc. 2012-18946 Filed 8-2-12; 8:45 am]
BILLING CODE 4830-01-P
