Proposed Collection; Comment Request for Form 8752, 64381-64382 [2012-25701]

Download as PDF 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 64382 Federal Register / Vol. 77, No. 203 / Friday, October 19, 2012 / Notices 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. 2012–25701 Filed 10–18–12; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF VETERANS AFFAIRS [OMB Control No. 2900–0567] Proposed Information Collection (PMC) Activity: Comment Request National Cemetery Administration, Department of Veterans Affairs. ACTION: Notice. AGENCY: The National Cemetery Administration (NCA), Department of Veterans Affairs (VA), is announcing an opportunity for public comment on the proposed collection of certain information by the agency. Under the Paperwork Reduction Act (PRA) of 1995, Federal agencies are required to publish notice in the Federal Register concerning each proposed collection of information, including each proposed extension of a currently approved collection and allow 60 days for public comment in response to the notice. This notice solicits comments on information needed to request additional certificates, replacements or corrections to a PMC. DATES: Written comments and recommendations on the proposed collection of information should be received on or before December 18, 2012. SUMMARY: Submit written comments on the collection of information through the Federal Docket Management System (FDMS) at www.Regulations.gov; or to Mechelle Powell, National Cemetery Administration (41D1), Department of Veterans Affairs, 810 Vermont Avenue NW., Washington, DC 20420 or email: mechelle.powell@va.gov. Please refer to ‘‘OMB Control No. 2900–0567’’ in any correspondence. During the comment period, comments may be viewed online through FDMS. FOR FURTHER INFORMATION CONTACT: Mechelle Powell at (202) 461–4114 or Fax (202) 501–2240. tkelley on DSK3SPTVN1PROD with NOTICES ADDRESSES: VerDate Mar<15>2010 16:06 Oct 18, 2012 Jkt 229001 Under the PRA of 1995 (Pub. L. 104–13; 44 U.S.C. 3501–3521), Federal agencies must obtain approval from the Office of Management and Budget (OMB) for each collection of information they conduct or sponsor. This request for comment is being made pursuant to Section 3506(c)(2)(A) of the PRA. With respect to the following collection of information, NCA invites comments on: (1) Whether the proposed collection of information is necessary for the proper performance of NCA’s functions, including whether the information will have practical utility; (2) the accuracy of NCA’s estimate of the burden of the proposed collection of information; (3) ways to enhance the quality, utility, and clarity of the information to be collected; and (4) ways to minimize the burden of the collection of information on respondents, including through the use of automated collection techniques or the use of other forms of information technology. Title: President Memorial Certificate (PMC), VA Form 40–0247. OMB Control Number: 2900–0567. Type of Review: Extension of a currently approved collection. Abstract: The President Memorial Certificate is automatically issued without a request from the next of kin as part of processing a death benefits claim. The PMC allows eligible recipients (next of kin, other relatives or friends) to request additional certificates and/or replacement or corrected certificates upon the receipt of the original PMC. Affected Public: Individuals or households. Estimated Annual Burden: 10,545. Estimated Average Burden per Respondent: 2 minutes. Frequency of Response: On occasion. Estimated Number of Respondents: 316,346. SUPPLEMENTARY INFORMATION: Dated: October 15, 2012. By direction of the Acting Secretary. William F. Russo, Deputy Director, Office of Regulations Policy and Management, Office of the General Counsel, Department of Veterans Affairs. [FR Doc. 2012–25744 Filed 10–18–12; 8:45 am] BILLING CODE 8320–01–P PO 00000 Frm 00074 Fmt 4703 Sfmt 4703 DEPARTMENT OF VETERANS AFFAIRS [OMB Control No. 2900–0712] Agency Information Collection (NationWide Customer Satisfaction Surveys) Activities Under OMB Review Veterans Health Administration, Department of Veterans Affairs. ACTION: Notice. AGENCY: In compliance with the Paperwork Reduction Act (PRA) of 1995 (44 U.S.C. 3501–3521), this notice announces that the Veterans Health Administration (VHA), Department of Veterans Affairs, will submit the collection of information abstracted below to the Office of Management and Budget (OMB) for review and comment. The PRA submission describes the nature of the information collection and its expected cost and burden and includes the actual data collection instrument. DATES: Comments must be submitted on or before November 19, 2012. ADDRESSES: Submit written comments on the collection of information through www.Regulations.gov; or to VA’s OMB Desk Officer, OMB Human Resources and Housing Branch, New Executive Office Building, Room 10235, Washington, DC 20503 (202) 395–7316. Please refer to ‘‘OMB Control No. 2900– 0712’’ in any correspondence. FOR FURTHER INFORMATION CONTACT: Crystal Rennie, Enterprise Records Service (005R1B), Department of Veterans Affairs, 810 Vermont Avenue NW., Washington, DC 20420, (202) 632– 7492, fax (202) 632–7583 or email crystal.rennie@va.gov. Please refer to ‘‘OMB Control No. 2900–0712.’’ SUPPLEMENTARY INFORMATION: Title: Nation-wide Customer Satisfaction Surveys, VA Forms 10– 1465–2 through 10–1465–6. OMB Control Number: 2900–0712. Type of Review: Revision of a previously approved collection. Abstract: The Survey of Health Experience of Patients (SHEP) Survey is used to obtain information from VA patients that will be used to identify problems or compliant and to improve the quality of health care services delivered to veterans. Data will be used to measure improvement toward the goal of matching or exceeding non-VA external benchmark performance. An agency may not conduct or sponsor, and a person is not required to respond to a collection of information unless it displays a currently valid OMB control number. The Federal Register SUMMARY: E:\FR\FM\19OCN1.SGM 19OCN1

Agencies

[Federal Register Volume 77, Number 203 (Friday, October 19, 2012)]
[Notices]
[Pages 64381-64382]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2012-25701]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Form 8752

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 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 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 for-profit 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

[[Page 64382]]

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. 2012-25701 Filed 10-18-12; 8:45 am]
BILLING CODE 4830-01-P
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