Proposed Collection; Comment Request for Regulation Project, 64380-64381 [2012-25698]
Download as PDF
<![CDATA[
64380
Federal Register / Vol. 77, No. 203 / Friday, October 19, 2012 / Notices
Estimated Number of Respondents:
25.
Estimated Average Time per
Respondent: 10 hrs.
Estimated Total Annual Burden
Hours: 250 hrs.
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: October 15, 2012.
Allan Hopkins,
Tax Analyst.
[FR Doc. 2012–25696 Filed 10–18–12; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 13441 and 13441–EZ
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
tkelley on DSK3SPTVN1PROD with NOTICES
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
SUMMARY:
VerDate Mar<15>2010
16:06 Oct 18, 2012
Jkt 229001
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
13441, Health Coverage Tax Credit
Registration Form, and Form 13441–EZ.
DATES: Written comments should be
received on or before December 18, 2012
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 these forms and instructions
should be directed to Allan Hopkins at
Internal Revenue Service, room 6129,
1111 Constitution Avenue NW.,
Washington, DC 20224, or at (202) 622–
6665, or through the internet at
Allan.M.Hopkins@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Health Coverage Tax Credit
Registration Form.
OMB Number: 1545–1842.
Form Number: 13441 and 13441–EZ.
Abstract: Coverage Tax Credit
Registration Form will be directly
mailed to all individuals who are
potentially eligible for the HCTC.
Potentially eligible individuals will use
this form to determine if they are
eligible for the Health Coverage Tax
Credit and to register for the HCTC
program. Participation in this program
is voluntary. This form will be
submitted by the individual to the
HCTC program office in a postage-paid,
return envelope. We will accept faxed
forms, if necessary. Additionally,
recipients may call the HCTC call center
for help in completing this form.
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.
Estimated Number of Respondents:
5,400.
Estimated Time per Response: 20
minutes.
Estimated Total Annual Burden
Hours: 1,800.
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
PO 00000
Frm 00072
Fmt 4703
Sfmt 4703
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: October 15, 2012.
Allan Hopkins,
Tax Analyst.
[FR Doc. 2012–25697 Filed 10–18–12; 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
application of separate limitations to
dividends from noncontrolled section
902 corporations.
DATES: Written comments should be
received on or before December 18, 2012
to be assured of consideration.
ADDRESSES: Direct all written comments
to Yvette Lawrence, Internal Revenue
SUMMARY:
E:\FR\FM\19OCN1.SGM
19OCN1
Federal Register / Vol. 77, No. 203 / Friday, October 19, 2012 / Notices
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 Allan Hopkins,
(202) 622–6665, at Internal Revenue
Service, room 6129, 1111 Constitution
Avenue NW., Washington, DC 20224, or
through the Internet at
Allan.M.Hopkins@irs.gov.
tkelley on DSK3SPTVN1PROD with NOTICES
SUPPLEMENTARY INFORMATION:
Title: Application of Separate
Limitations to Dividends From
Noncontrolled Section 902
Corporations.
OMB Number: 1545–2014.
Form Number: TD 9452.
Abstract: The final regulations require
a collection of information in order for
a taxpayer to make certain tax elections.
The American Jobs Creation Act of 2004
amended the foreign tax credit
treatment of dividends from
noncontrolled section 902 corporations
effective for post-2002 tax years, and the
Gulf Opportunity Zone Act of 2005
permitted taxpayers to elect to defer the
effective date of these amendments until
post-2004 tax years (GOZA election).
Treas. Reg. § 1.904–7(f)(9)(ii)(C) requires
a taxpayer making the GOZA election to
attach a statement to such effect to its
next tax return for which the due date
(with extensions) is more than 90 days
after April 25, 2006. Treas. Reg. § 1.964–
1(c)(3) requires certain shareholders
making tax elections (section 964
elections) on behalf of a controlled
foreign corporation or noncontrolled
section 902 corporation to sign a jointly
executed consent (that is retained by
one designated shareholder) and to
attach a statement to their tax returns for
the election year.
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: Extension of a
currently approved collection.
Affected Public: Individuals and
Households, Businesses and other forprofit organizations.
Estimated Number of Respondents:
50.
Estimated Time per Respondent: 30
minutes.
Estimated Total Annual Burden
Hours: 25.
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.
VerDate Mar<15>2010
16:06 Oct 18, 2012
Jkt 229001
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: October 15, 2012.
Allan Hopkins,
Tax Analyst.
[FR Doc. 2012–25698 Filed 10–18–12; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 8752
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
8752, Required Payment or Refund
Under Section 7519.
DATES: Written comments should be
received on or before December 18, 2012
to be assured of consideration.
ADDRESSES: Direct all written comments
to Yvette Lawrence, Internal Revenue
SUMMARY:
PO 00000
Frm 00073
Fmt 4703
Sfmt 4703
64381
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 this
regulation should be directed to Allan
Hopkins at (202) 622–6665, 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: Required Payment or Refund
Under Section 7519.
OMB Number: 1545–1181.
Form Number: 8752.
Abstract: Partnerships and S
corporations use Form 8752 to compute
and report the payment required under
Internal Revenue Code section 7519 or
to obtain a refund of net prior year
payments. Such payments are required
of any partnership or S corporation that
has elected under Code section 444 to
have a tax year other than a required tax
year.
Current Actions: There is no change
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:
72,000.
Estimated Time per Respondent: 7 hr.,
52 min.
Estimated Total Annual Burden
Hours: 565,920.
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
E:\FR\FM\19OCN1.SGM
19OCN1
]]>Agencies
[Federal Register Volume 77, Number 203 (Friday, October 19, 2012)]
[Notices]
[Pages 64380-64381]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2012-25698]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Regulation Project
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
application of separate limitations to dividends from noncontrolled
section 902 corporations.
DATES: Written comments should be received on or before December 18,
2012 to be assured of consideration.
ADDRESSES: Direct all written comments to Yvette Lawrence, Internal
Revenue
[[Page 64381]]
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 Allan
Hopkins, (202) 622-6665, 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: Application of Separate Limitations to Dividends From
Noncontrolled Section 902 Corporations.
OMB Number: 1545-2014.
Form Number: TD 9452.
Abstract: The final regulations require a collection of information
in order for a taxpayer to make certain tax elections. The American
Jobs Creation Act of 2004 amended the foreign tax credit treatment of
dividends from noncontrolled section 902 corporations effective for
post-2002 tax years, and the Gulf Opportunity Zone Act of 2005
permitted taxpayers to elect to defer the effective date of these
amendments until post-2004 tax years (GOZA election). Treas. Reg. Sec.
1.904-7(f)(9)(ii)(C) requires a taxpayer making the GOZA election to
attach a statement to such effect to its next tax return for which the
due date (with extensions) is more than 90 days after April 25, 2006.
Treas. Reg. Sec. 1.964-1(c)(3) requires certain shareholders making
tax elections (section 964 elections) on behalf of a controlled foreign
corporation or noncontrolled section 902 corporation to sign a jointly
executed consent (that is retained by one designated shareholder) and
to attach a statement to their tax returns for the election year.
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: Extension of a currently approved collection.
Affected Public: Individuals and Households, Businesses and other
for-profit organizations.
Estimated Number of Respondents: 50.
Estimated Time per Respondent: 30 minutes.
Estimated Total Annual Burden Hours: 25.
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: October 15, 2012.
Allan Hopkins,
Tax Analyst.
[FR Doc. 2012-25698 Filed 10-18-12; 8:45 am]
BILLING CODE 4830-01-P
