Proposed Collection; Comment Request for Regulation Project, 8222-8223 [2013-02435]
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Federal Register / Vol. 78, No. 24 / Tuesday, February 5, 2013 / Notices
Dated: January 28, 2013.
Adam J. Szubin,
Director, Office of Foreign Assets Control.
[FR Doc. 2013–02474 Filed 2–4–13; 8:45 am]
BILLING CODE 4810–AL–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
Minimum Tax—Tax Benefit Rule.
DATES: Written comments should be
received on or before April 8, 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.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the regulation should be
directed to Martha R. Brinson, at (202)
622–3869, or at Internal Revenue
Service, Room 6129, 1111 Constitution
Avenue NW., Washington, DC 20224, or
through the Internet at
Martha.R.Brinson@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Minimum Tax—Tax Benefit
Rule.
OMB Number: 1545–1093. Regulation
Project Number: IA–56–87 and IA–53–
87 (TD 8416).
Abstract: Section 58(h) of the Internal
Revenue Code provides that the
Secretary of the Treasury shall prescribe
regulations that adjust tax preference
items where such items provided no tax
benefit for any taxable year. This
regulation provides guidance for
situations where tax preference items
did not result in a tax benefit because
of available credits or refund of
minimum tax paid on such preferences.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of a
currently approved collection.
tkelley on DSK3SPTVN1PROD with NOTICES
SUMMARY:
VerDate Mar<15>2010
17:18 Feb 04, 2013
Jkt 229001
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
200.
Estimated Time per Respondent: 12
minutes.
Estimated Total Annual Burden
Hours: 40.
The following paragraph applies to all
of the collections of 1information
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 19, 2013.
Yvette Lawrence,
IRS Reports Clearance Officer.
[FR Doc. 2013–02437 Filed 2–4–13; 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
SUMMARY:
PO 00000
Frm 00122
Fmt 4703
Sfmt 4703
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
Employers’ Qualified Educational
Assistance Programs.
DATES: Written comments should be
received on or before April 8, 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.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the regulation should be
directed to Martha R. Brinson at (202)
622–3869, Internal Revenue Service,
room 6129, 1111 Constitution Avenue
NW., Washington, DC 20224, or through
the internet at
Martha.R.Brinson@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Employers’ Qualified
Educational Assistance Programs.
OMB Number: 1545–0768.
Regulation Project Number: EE–178–
78 (TD 7898).
Abstract: Internal Revenue Code
section 127(a) provides that the gross
income of an employee does not include
amounts paid or expenses incurred by
an employer if furnished to the
employee pursuant to a qualified
educational assistance program. This
regulation requires that a qualified
educational assistance program must be
a separate written plan of the employer
and that employees must be notified of
the availability and terms of the
program. Also, substantiation may be
required to verify that employees are
entitled to exclude from their gross
income amounts paid or expenses
incurred by the employer.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations, and individuals or
households.
Estimated Number of Respondents:
5,200.
Estimated Time Per Respondent: 7
minutes.
Estimated Total Annual Burden
Hours: 615.
The following paragraph applies to all
of the collections of 1information
covered by this notice:
An agency may not conduct or
sponsor, and a person is not required to
E:\FR\FM\05FEN1.SGM
05FEN1
8223
Federal Register / Vol. 78, No. 24 / Tuesday, February 5, 2013 / 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.
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 19, 2013.
Yvette Lawrence,
IRS Reports Clearance Officer.
[FR Doc. 2013–02435 Filed 2–4–13; 8:45 am]
BILLING CODE 4830–01–P
Internal Revenue Service
Proposed Collection; Comment
Request for Form 8879–C and Form
8879–I
1111 Constitution Avenue NW.,
Washington, DC 20224, or at (202) 622–
3869, or through the Internet at
Martha.R.Brinson@irs.gov.
SUPPLEMENTARY INFORMATION:
DEPARTMENT OF THE TREASURY
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
8879–C, IRS e-file Signature
Authorization for Form 1120, and Form
8879–I, IRS e-file Signature
Authorization for Form 1120–F.
DATES: Written comments should be
received on or before April 8, 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.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the form and instructions
should be directed to Martha R. Brinson,
at Internal Revenue Service, room 6129,
SUMMARY:
Title: IRS e-file Signature
Authorization for Form 1120; IRS e-file
Signature Authorization for Form 1120–
F.
OMB Number: 1545–1864.
Form Number: 8879–C; 8879–I.
Abstract: The Form 8879–C, IRS e-file
Signature Authorization for Form 1120,
and Form 8879–I, IRS e-file Signature
Authorization for Form 1120–F, will be
used in the Modernized e-File program.
Form 8879–C authorizes an officer of a
corporation and an electronic return
originator (ERO) to use a personal
identification number (PIN) to
electronically sign a corporation’s
electronic income tax return and, if
applicable, Electronic Funds
Withdrawal Consent. Form 8879–I
authorizes a corporate officer and an
electronic return originator (ERO) to use
a personal identification number (PIN)
to electronically sign a corporation’s
electronic income tax return.
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: Businesses or other
for-profit organizations.
Number of
responses
Time per
response
Total hours
7,760
7,500
6.29
6.29
48,811
47,175
Total ......................................................................................................................................
tkelley on DSK3SPTVN1PROD with NOTICES
Form 8879–C ...............................................................................................................................
Form 8879–I ................................................................................................................................
15,260
........................
95,986
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
VerDate Mar<15>2010
17:18 Feb 04, 2013
Jkt 229001
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,
PO 00000
Frm 00123
Fmt 4703
Sfmt 4703
maintenance, and purchase of services
to provide information.
Approved: January 23, 2013.
Yvette Lawrence,
IRS Reports Clearance Officer.
[FR Doc. 2013–02412 Filed 2–4–13; 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.
AGENCY:
E:\FR\FM\05FEN1.SGM
05FEN1
]]>Agencies
[Federal Register Volume 78, Number 24 (Tuesday, February 5, 2013)]
[Notices]
[Pages 8222-8223]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2013-02435]
-----------------------------------------------------------------------
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
Employers' Qualified Educational Assistance Programs.
DATES: Written comments should be received on or before April 8, 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.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the regulation should be directed to Martha R. Brinson at
(202) 622-3869, Internal Revenue Service, room 6129, 1111 Constitution
Avenue NW., Washington, DC 20224, or through the internet at
Martha.R.Brinson@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Employers' Qualified Educational Assistance Programs.
OMB Number: 1545-0768.
Regulation Project Number: EE-178-78 (TD 7898).
Abstract: Internal Revenue Code section 127(a) provides that the
gross income of an employee does not include amounts paid or expenses
incurred by an employer if furnished to the employee pursuant to a
qualified educational assistance program. This regulation requires that
a qualified educational assistance program must be a separate written
plan of the employer and that employees must be notified of the
availability and terms of the program. Also, substantiation may be
required to verify that employees are entitled to exclude from their
gross income amounts paid or expenses incurred by the employer.
Current Actions: There is no change to this existing regulation.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations, and
individuals or households.
Estimated Number of Respondents: 5,200.
Estimated Time Per Respondent: 7 minutes.
Estimated Total Annual Burden Hours: 615.
The following paragraph applies to all of the collections of
1information covered by this notice:
An agency may not conduct or sponsor, and a person is not required
to
[[Page 8223]]
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 19, 2013.
Yvette Lawrence,
IRS Reports Clearance Officer.
[FR Doc. 2013-02435 Filed 2-4-13; 8:45 am]
BILLING CODE 4830-01-P
