Proposed Collection; Comment Request for Information Collection Tools, 6847-6848 [2013-02045]

Download as PDF srobinson on DSK4SPTVN1PROD with Federal Register / Vol. 78, No. 21 / Thursday, January 31, 2013 / Notices Estimated Total Annual Reporting Burden Hours: 800. (3) Title: Consent to Disclosure of Return Information. OMB Number: 1545–1856. Form Number: 13362. Abstract: The Consent Form is provided to external applicant that will allow the Service the ability to conduct tax checks to determine if an applicant is suitable for employment once they are determined qualified and within reach to receive an employment offer. Current Actions: There is no change in the paperwork burden previously approved by OMB. Type of Review: Extension of a currently approved collection. Affected Public: Federal Government. Estimated Number of Respondents: 46,000. Estimated Time per Respondent: 10 mins. Estimated Total Annual Burden Hours: 7,664. (4) Title: U.S. Corporation Income Tax Declaration for an IRS e-file Return and Foreign Corporation Income Tax Declaration for an IRS e-file Return. OMB Number: 1545–1866. Form Number: 8453–C and 8453–I. Abstract: Form 8453–C is necessary to enable the electronic filing of Form 1120, U.S. Corporation Income Tax Return. The form is created to meet the stated Congressional policy that paperless filing is the preferred and most convenient means of filing Federal tax and information returns. Form 8453–I is used to enable the electronic filing of Form 1120–F. Current Actions: There is no change in the paperwork burden previously approved by OMB. Type of Review: Extension of a currently approved collection. Affected Public: Business or other forprofit organizations. Estimated Number of Respondents: 4,000. Estimated Time per Respondent: 7 hrs., 13 min. Estimated Total Annual Burden Hours: 28,880. (5) Title: Guidance Regarding Deduction and Capitalization of Expenditures. OMB Number: 1545–1870. Form Number: REG–125638–01 (TD 9107-Final). Abstract: The information required to be retained by taxpayers will constitute sufficient documentation for purposes of substantiating a deduction. The information will be used by the agency on audit to determine the taxpayer’s entitlement to a deduction. The respondents include taxpayers who engage in certain transactions involving VerDate Mar<15>2010 17:38 Jan 30, 2013 Jkt 229001 the acquisition of a trade or business or an ownership interest in a legal entity. Current Actions: There is no change in the paperwork burden previously approved by OMB. Type of Review: Extension of a currently approved collection. Affected Public: Business or other forprofit organizations. Estimated Number of Respondents: 3,000. Estimated Time per Respondent: 1 hr. Estimated Total Annual Burden Hours: 3,000. 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: January 23, 2013. R. Joseph Durbala, IRS Reports Clearance Officer. BILLING CODE 4830–01–P PO 00000 Frm 00045 Fmt 4703 Sfmt 4703 DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Information Collection Tools 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 T, Forest Activities Schedule; EE–111–80 (TD 8019—Final), Public Inspection of Exempt Organization Return; Form 2587, Application for Special Enrollment Examination; Form 8831, Excise Taxes on Excess Inclusions of REMIC Residual Interests; and Notice 97–64, Temporary Regulations To Be Issued Under Section 1(h) of the Internal Revenue Code (Applying Section 1(h) to Capital Gain Dividends of RICs and REITs). DATES: Written comments should be received on or before April 1, 2013 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. 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: Requests for additional information or copies of the collection tools should be directed to R. Joseph Durbala, Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, DC 20224, or at (202) 622–3634, or through the internet at RJoseph.Durbala@irs.gov. SUMMARY: Currently, the IRS is seeking comments concerning the following information collection tools, reporting, and record-keeping requirements: (1) Title: Forest Activities Schedule. OMB Number: 1545–0007. Form Number: Form T. SUPPLEMENTARY INFORMATION: [FR Doc. 2013–02041 Filed 1–30–13; 8:45 am] 6847 E:\FR\FM\31JAN1.SGM 31JAN1 srobinson on DSK4SPTVN1PROD with 6848 Federal Register / Vol. 78, No. 21 / Thursday, January 31, 2013 / Notices Abstract: Form T is filed by individuals and corporations to report income and deductions from the operation of a timber business. The IRS uses Form T to determine if the correct amount of income and deductions are reported. Current Actions: There are no changes to the previously approved burden of this existing collection. Type of Review: Extension of a currently approved collection. Affected Public: Individuals or households, Businesses or other forprofit organizations. Estimated Number of Respondents: 37,000. Estimated Time per Respondent: 36 hrs., 11 min. Estimated Total Annual Burden Hours: 446,208. (2) Title: Public Inspection of Exempt Organization Return. OMB Number: 1545–0742. Form Number: EE–111–80 (TD 8019— Final). Abstract: Section 6104(b) authorizes the Service to make available to the public the returns required to be filed by exempt organizations. The information requested in Treasury Reg. section 301.6104(b)–1(b)(4) is necessary in order for the Service not to disclose confidential business information furnished by businesses which contribute to exempt black lung trusts. 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: Businesses and other for-profits. Estimated Number of Respondents: 22. Estimated Time per Respondent: 1 hr. Estimated Total Annual Reporting Burden Hours: 22. (3) Title: Application for Special Enrollment Examination. OMB Number: 1545–0949. Form Number: 2587. Abstract: Form 2587 is used by individuals to apply to take the Special Enrollment Examination to establish eligibility for enrollment to practice before the IRS. The information on the form is used by the Director of Practice to identify those individuals seeking to take the examination and to plan for the administration of the examination. Current Actions: There is no change in the paperwork burden previously approved by OMB. Type of Review: Extension of a currently approved collection. Affected Public: Individuals. Estimated Number of Respondents: 11,000. VerDate Mar<15>2010 17:38 Jan 30, 2013 Jkt 229001 Estimated Time per Respondent: 1 hr. Estimated Total Annual Burden Hours: 11,000. (4) Title: Excise Taxes on Excess Inclusions of REMIC Residual Interests. OMB Number: 1545–1379. Form Number: 8831. Abstract: Taxpayers use Form 8831 to report and pay excise tax on any transfer of a residual interest in a REMIC to a disqualified organization, the amount due if the tax is waived, and the excise tax due on pass-through entities with interests held by disqualified organizations. Current Actions: There is no change in the paperwork burden previously approved by OMB. Type of Review: Extension of a currently approved collection. Affected Public: Business or other forprofit organizations. Estimated Number of Respondents: 31. Estimated Time per Respondent: 7 hrs., 39 min. Estimated Total Annual Burden Hours: 238. (5) Title: Temporary Regulations To Be Issued Under Section 1(h) of the Internal Revenue Code (Applying Section 1(h) to Capital Gain Dividends of RICs and REITs). OMB Number: 1545–1565. Form Number: Notice 97–64. Abstract: Notice 97–64 describes temporary regulations that will permit Regulated Investment Companies (RICs) and Real Estate Investment Trusts (REITs) to distribute multiple classes of capital gain dividends. Current Actions: There is no change in the paperwork burden previously approved by OMB. Type of Review: Extension of a currently approved collection. Affected Public: Business or other forprofit organizations, and individuals. Estimated Number of Respondents: 1. Estimated Time per Respondent: 1 hr. Estimated Total Annual Burden Hours: 1. 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 PO 00000 Frm 00046 Fmt 4703 Sfmt 4703 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: January 23, 2013. R. Joseph Durbala, IRS Reports Clearance Officer. [FR Doc. 2013–02045 Filed 1–30–13; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF VETERANS AFFAIRS [OMB Control No. 2900–0774] Agency Information Collection (Compensation and Pension Examination Program) 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, 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 March 4, 2013. 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– 0774’’ in any correspondence. SUMMARY: E:\FR\FM\31JAN1.SGM 31JAN1

Agencies

[Federal Register Volume 78, Number 21 (Thursday, January 31, 2013)]
[Notices]
[Pages 6847-6848]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2013-02045]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Information Collection 
Tools

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 T, Forest Activities Schedule; EE-111-80 (TD 8019--Final), Public 
Inspection of Exempt Organization Return; Form 2587, Application for 
Special Enrollment Examination; Form 8831, Excise Taxes on Excess 
Inclusions of REMIC Residual Interests; and Notice 97-64, Temporary 
Regulations To Be Issued Under Section 1(h) of the Internal Revenue 
Code (Applying Section 1(h) to Capital Gain Dividends of RICs and 
REITs).

DATES: Written comments should be received on or before April 1, 2013 
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. 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: Requests for additional information or 
copies of the collection tools should be directed to R. Joseph Durbala, 
Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., 
Washington, DC 20224, or at (202) 622-3634, or through the internet at 
RJoseph.Durbala@irs.gov.

SUPPLEMENTARY INFORMATION: Currently, the IRS is seeking comments 
concerning the following information collection tools, reporting, and 
record-keeping requirements:
    (1) Title: Forest Activities Schedule.
    OMB Number: 1545-0007.
    Form Number: Form T.

[[Page 6848]]

    Abstract: Form T is filed by individuals and corporations to report 
income and deductions from the operation of a timber business. The IRS 
uses Form T to determine if the correct amount of income and deductions 
are reported.
    Current Actions: There are no changes to the previously approved 
burden of this existing collection.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals or households, Businesses or other 
for-profit organizations.
    Estimated Number of Respondents: 37,000.
    Estimated Time per Respondent: 36 hrs., 11 min.
    Estimated Total Annual Burden Hours: 446,208.
    (2) Title: Public Inspection of Exempt Organization Return.
    OMB Number: 1545-0742.
    Form Number: EE-111-80 (TD 8019--Final).
    Abstract: Section 6104(b) authorizes the Service to make available 
to the public the returns required to be filed by exempt organizations. 
The information requested in Treasury Reg. section 301.6104(b)-1(b)(4) 
is necessary in order for the Service not to disclose confidential 
business information furnished by businesses which contribute to exempt 
black lung trusts.
    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: Businesses and other for-profits.
    Estimated Number of Respondents: 22.
    Estimated Time per Respondent: 1 hr.
    Estimated Total Annual Reporting Burden Hours: 22.
    (3) Title: Application for Special Enrollment Examination.
    OMB Number: 1545-0949.
    Form Number: 2587.
    Abstract: Form 2587 is used by individuals to apply to take the 
Special Enrollment Examination to establish eligibility for enrollment 
to practice before the IRS. The information on the form is used by the 
Director of Practice to identify those individuals seeking to take the 
examination and to plan for the administration of the examination.
    Current Actions: There is no change in the paperwork burden 
previously approved by OMB.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals.
    Estimated Number of Respondents: 11,000.
    Estimated Time per Respondent: 1 hr.
    Estimated Total Annual Burden Hours: 11,000.
    (4) Title: Excise Taxes on Excess Inclusions of REMIC Residual 
Interests.
    OMB Number: 1545-1379.
    Form Number: 8831.
    Abstract: Taxpayers use Form 8831 to report and pay excise tax on 
any transfer of a residual interest in a REMIC to a disqualified 
organization, the amount due if the tax is waived, and the excise tax 
due on pass-through entities with interests held by disqualified 
organizations.
    Current Actions: There is no change in the paperwork burden 
previously approved by OMB.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit organizations.
    Estimated Number of Respondents: 31.
    Estimated Time per Respondent: 7 hrs., 39 min.
    Estimated Total Annual Burden Hours: 238.
    (5) Title: Temporary Regulations To Be Issued Under Section 1(h) of 
the Internal Revenue Code (Applying Section 1(h) to Capital Gain 
Dividends of RICs and REITs).
    OMB Number: 1545-1565.
    Form Number: Notice 97-64.
    Abstract: Notice 97-64 describes temporary regulations that will 
permit Regulated Investment Companies (RICs) and Real Estate Investment 
Trusts (REITs) to distribute multiple classes of capital gain 
dividends.
    Current Actions: There is no change in the paperwork burden 
previously approved by OMB.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit organizations, and 
individuals.
    Estimated Number of Respondents: 1.
    Estimated Time per Respondent: 1 hr.
    Estimated Total Annual Burden Hours: 1.
    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: January 23, 2013.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. 2013-02045 Filed 1-30-13; 8:45 am]
BILLING CODE 4830-01-P