Submission for OMB Review; Comment Request, 13758-13760 [2013-04631]
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some people may submit late comments.
Accordingly, we recommend that you
periodically check the Docket for new
material.
How can I read the comments submitted
by other people?
You may read the materials placed in
the docket for this document (e.g., the
comments submitted in response to this
document by other interested persons)
at any time by going to https://
www.regulations.gov. Follow the online
instructions for accessing the dockets.
You may also read the materials at the
Docket Management Facility by going to
the street address given above under
ADDRESSES. The Docket Management
Facility is open between 9 a.m. and 5
p.m. Eastern Time, Monday through
Friday, except Federal holidays.
Authority: 49 U.S.C. 30111, 30168;
delegation of authority at 49 CFR 1.50 and
501.8.
James F. Simons,
Director, Office of Regulatory Analysis and
Evaluation.
[FR Doc. 2013–04690 Filed 2–27–13; 8:45 am]
BILLING CODE 4910–59–P
DEPARTMENT OF THE TREASURY
Submission for OMB Review;
Comment Request
mstockstill on DSK4VPTVN1PROD with NOTICES
February 25, 2013.
The Department of the Treasury will
submit the following information
collection requests to the Office of
Management and Budget (OMB) for
review and clearance in accordance
with the Paperwork Reduction Act of
1995, Public Law 104–13, on or after the
date of publication of this notice.
DATES: Comments should be received on
or before April 1, 2013 to be assured of
consideration.
ADDRESSES: Send comments regarding
the burden estimate, or any other aspect
of the information collection, including
suggestion for reducing the burden, to
(1) Office of Information and Regulatory
Affairs, Office of Management and
Budget, Attention: Desk Officer for
Treasury, New Executive Office
Building, Room 10235, Washington, DC
20503, or email at
OIRA_Submission@OMB.EOP.GOV and
(2) Treasury PRA Clearance Officer,
1750 Pennsylvania Ave. NW., Suite
8140, Washington, DC 20220, or email
at PRA@treasury.gov.
FOR FURTHER INFORMATION CONTACT:
Copies of the submission(s) may be
obtained by calling (202) 927–5331,
email at PRA@treasury.gov, or the entire
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information collection request maybe
found at www.reginfo.gov.
Internal Revenue Service (IRS)
OMB Number: 1545–0054.
Type of Review: Extension without
change of a currently approved
collection.
Title: Ownership Certificate.
Form: 1000.
Abstract: Form 1000 is used by
citizens, resident individuals,
fiduciaries, partnerships and
nonresident partnerships in connection
with interest on bonds of a domestic,
resident foreign, or nonresident foreign
corporation containing a tax-free
covenant and issued before January 1,
1934. IRS uses the information to verify
that the correct amount of tax was
withheld.
Affected Public: Private Sector:
Businesses and other for-profits.
Estimated Total Burden Hours: 5,040.
OMB Number: 1545–0098.
Type of Review: Extension without
change of a currently approved
collection.
Title: Application for Tentative
Refund.
Form: 1045.
Abstract: Form 1045 is used by
individuals, estates, and trusts to apply
for a quick refund of taxes due to
carryback of a new operating loss,
unused general business credit, or claim
of right adjustment under section
1341(b). The information obtained is
used to determine the validity of the
application.
Affected Public: Individuals or
Households.
Estimated Total Burden Hours:
515,114.
OMB Number: 1545–0160.
Type of Review: Extension without
change of a currently approved
collection.
Title: Annual Information Return of
Foreign Trust With a U.S. Owner.
Form: 3520–A.
Abstract: Section 6048(b) requires that
foreign trusts with at least one U.S.
beneficiary must file an annual
information return on Form 3520–A.
The form is used to report the income
and deductions of the foreign trust and
provide statements to the U.S. owners
and beneficiaries. IRS uses Form 3520–
A to determine if the U.S. owner of the
trust has included the net income of the
trust in its gross income.
Affected Public: Individuals or
Households.
Estimated Total Burden Hours:
21,700.
OMB Number: 1545–0390.
Type of Review: Extension without
change of a currently approved
collection.
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Title: Application for Approval of
Prototype or Employer Sponsored
Individual Retirement Arrangement
(IRA).
Form: 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 persons who
want to establish approved prototype
individual retirement accounts or
annuities. The data collected is used to
determine if plans may be approved.
Affected Public: Private Sector:
Businesses or other for-profits.
Estimated Total Burden Hours: 8,244.
OMB Number: 1545–0938.
Type of Review: Extension without
change of a currently approved
collection.
Title: Interest Charge Domestic
International Sales Corporation Return.
Form: 1120–IC–DISC, Schedules K
and P (1120–IC–DISC).
Abstract: U.S. Corporations that have
elected to be an interest charge domestic
international sales corporation (IC–
DISC) file Form 1120 IC–DISC to report
their income and deductions. The IC–
DISC is not taxed, but IC–DISC
shareholders are taxed on their share of
IC- DISC income. IRS uses Form 1120–
IC–DISC to check the IC–DISC’s
computation of income. Schedule K
(Form 1120–IC–DISC) is used to report
income to shareholders; Schedule P
(Form 1120–IC–DISC) is used by the IC–
DISC to report its dealing with related
suppliers, etc.
Affected Public: Private Sector:
Businesses or other for-profits.
Estimated Total Burden Hours:
242,340.
OMB Number: 1545–1181.
Type of Review: Extension without
change of a currently approved
collection.
Title: Required Payment or Refund
Under Section 7519.
Form: 8752.
Abstract: Form 8752 is used to verify
that partnerships and S corporations
that have made a section 444 election
have correctly reported the payment
required under section 7519.
Affected Public: Private Sector:
Businesses or other for-profits.
Estimated Total Burden Hours:
565,920.
OMB Number: 1545–1593.
Type of Review: Extension without
change of a currently approved
collection.
Title: U.S. Income Tax Return for
Qualified Funeral Trusts.
Form: 1041–QFT.
Abstract: IRC section 685 allows the
trustee of a qualified funeral trust to
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elect to report and pay the tax for the
trust. Data is used to determine that the
trustee filed the proper return and paid
the correct tax.
Affected Public: Private Sector:
Businesses or other for-profits.
Estimated Total Burden Hours:
270,150.
OMB Number: 1545–1680.
Type of Review: Extension without
change of a currently approved
collection.
Title: United States Additional Estate
Tax Return Under Code Section 2057.
Form: 706–D.
Abstract: Form 706–D is used by
individuals to compute and pay the
additional taxes due under Code section
2057. IRS uses the information to
determine that the taxes have been
properly computed.
Affected Public: Individuals or
Households.
Estimated Total Burden Hours: 530.
OMB Number: 1545–1693.
Type of Review: Extension without
change of a currently approved
collection.
Title: Form 8871, Political
Organization Notice of Section 527
Status; Form 8453–X, Political
Organization Declaration for Electronic
Filing of Notice of Section 527 Status.
Form: 8871, 8453–X.
Abstract: Internal Revenue Code
section 527, as amended by P.L. 106–
230 and Public Law 107–276, requires
certain political organizations to
provide information to the IRS regarding
their name and address, their purpose,
and the names and addresses of their
officers, highly compensated employees,
board of directors, and any related
entities (within the meaning of section
168(h)94). Forms 8871 and 8453–X are
used for this purpose.
Affected Public: Private Sector: Notfor-profit institutions.
Estimated Total Burden Hours:
35,195.
OMB Number: 1545–1695.
Type of Review: Extension without
change of a currently approved
collection.
Title: Revenue Ruling 2000–33,
Deferred Compensation Plans of State
and Local Governments and TaxExempt Organizations.
Abstract: This revenue ruling
specifies the conditions the plan
sponsor should meet to automatically
defer a certain percentage of its
employees’ compensation into their
accounts in an eligible deferred
compensation plan.
Affected Public: State, Local, and
Tribal Governments.
Estimated Total Burden Hours: 500.
OMB Number: 1545–1842.
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Type of Review: Extension without
change of a currently approved
collection.
Title: Health Coverage Tax Credit
Registration Form.
Form: 13441, 13441–EZ.
Abstract: Form 13441, Health
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.
Affected Public: Individuals or
Households.
Estimated Total Burden Hours: 1,800.
OMB Number: 1545–2004.
Type of Review: Revision of a
currently approved collection.
Title: Notice 2006–52—Deduction for
Energy Efficient Commercial Buildings.
Abstract: This notice sets forth a
process that allows the owner of energy
efficient commercial building property
to certify that the property satisfies the
requirements of Section 179D(c)(1) and
(d). This notice also provides a
procedure whereby the developer of
computer software may certify to the
Internal Revenue Service that the
software is acceptable for use in
calculating energy and power
consumption for purposes of Section
179D of the Code.
Affected Public: Private Sector:
Business or other for-profit; Individuals
or Households.
Estimated Total Burden Hours: 7,575.
OMB Number: 1545–2014.
Type of Review: Extension without
change of a currently approved
collection.
Title: TD 9452; Application of
Separate Limitations to Dividends From
Noncontrolled Section 902
Corporations.
Abstract: 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 year and the
GOZA permitted taxpayers to elect to
defer the effective date of these
amendments until post 2002 tax years.
These regulations require a taxpayer
making the GOZA election to file a
statement to such effect with its next tax
return, and they require certain
shareholders wishing to make tax
elections on behalf of their controlled
foreign corporations or non-controlled
section 902 corporations to execute a
joint consent (that is retained by one
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13759
shareholder) and attach a statement to
the company’s return.
Affected Public: Private Sector:
Business or other for-profit.
Estimated Total Burden Hours: 25.
OMB Number: 1545–2017.
Type of Review: Extension without
change of a currently approved
collection.
Title: Notice 2006–46—
Announcement of Rules to be included
in Final Regulations under Section
897(d) and (e) of the Internal Revenue
Code.
Abstract: This notice announces that
the IRS and Treasury Department will
leave final regulations under section
897(d) and (e) of the Internal Revenue
Code that will revise the rules under
Temp. Treas. Reg. Sec. 1.897–5T, Notice
89–85, and Temp. Treas. Reg. Sec.
1.897–6T to take into account statutory
mergers and consolidations under
foreign or possessions law which may
now qualify for non-recognition
treatment under section 368(a)(1)(A).
The specific collections of information
are contained in Temp. Treas. Reg.
Subsection 1.897–5T(c)(4)(II)(C) and
1.897–6T(b)(1). These reporting
requirements notify the IRS of the
transfer and enable it to verify that the
transferor qualified for non-recognition
and that the transferee will be subject to
U.S. tax on a subsequent disposition of
the U.S. real property.
Affected Public: Private Sector:
Business or other for-profit.
Estimated Total Burden Hours: 500.
OMB Number: 1545–2019.
Type of Review: Extension without
change of a currently approved
collection.
Title: TD 9451—Guidance Necessary
To Facilitate Business Election Filing;
Finalization of Controlled Group
Qualification Rules (TD 9329).
Abstract: This document contains a
final regulation that provides guidance
to taxpayers for determining which
corporations are included in a
controlled group of corporations.
Affected Public: Private Sector:
Business or other for-profit.
Estimated Total Burden Hours:
262,500.
OMB Number: 1545–2150.
Type of Review: Extension without
change of a currently approved
collection.
Title: Notice 2009–58, Manufactures’
Certification of Specified Plug-in
Electric Vehicles.
Abstract: The American Recovery and
Reinvestment Act of 2009 provides,
under § 30 of the Internal Revenue
Code, a credit for certain new specified
plug-in electric drive vehicles. This
notice provides procedures for a vehicle
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Federal Register / Vol. 78, No. 40 / Thursday, February 28, 2013 / Notices
manufacturer to certify to the IRS that
a vehicle meets the statutory
requirements for the credit, and to
certify the amount of the credit available
with respect to the motor vehicle. The
notice also provides guidance to
taxpayers who purchase motor vehicles
regarding the conditions under which
they may rely on the vehicle
manufacturer’s certification.
Affected Public: Private Sector:
Business or other for-profit.
Estimated Total Burden Hours: 250.
Dawn D. Wolfgang,
Treasury PRA Clearance Officer.
[FR Doc. 2013–04631 Filed 2–27–13; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Fiscal Service
Proposed Collection of Information:
Application Form for U.S. Department
of the Treasury Stored Value Card
(SVC) Program
Financial Management Service,
Fiscal Service, Treasury.
ACTION: Notice and request for
comments.
AGENCY:
The Financial Management
Service, 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 a
continuing information collection
requirement, ‘‘Application Form for
U.S. Department of the Treasury Stored
Value Card (SVC) Program.’’
DATES: Written comments should be
received on or before April 29, 2013.
ADDRESSES: Direct all written comments
to Financial Management Service,
Records and Information Management
Branch, Room 135, 3700 East West
Highway, Hyattsville, Maryland, 20782.
FOR FURTHER INFORMATION CONTACT:
Request for additional information or
copies of the form(s) and instructions
should be directed to Sean Kemple ;
Agency Enterprise Solutions Division;
401 14th Street SW., Room 348E,
Washington, DC 20227, (202) 874–0132.
SUPPLEMENTARY INFORMATION: Pursuant
to the Paperwork Reduction Act of 1995,
(44 U.S.C. 3506(c)(2)(A)), the Financial
Management Service solicits comments
on the collection of information
described below:
Title: Application Form for U.S.
Department of the Treasury Stored
Value Card (SVC) Program.
OMB Number: 1510–0NEW (OMB to
affix number).
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SUMMARY:
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Form Number: DRAFT—FMS Form
2887.
Abstract: This form is used to collect
information from individuals requesting
enrollment in the Treasury SVC
program, to obtain authorization to
initiate debit and credit entries to their
bank or credit union accounts, and to
facilitate collection of any delinquent
amounts. Disclosure of the information
requested on the form is voluntary;
however, failure to furnish the
requested information may significantly
delay or prevent participation in the
Treasury SVC program.
This information is collected under
the authority in: 31 U.S.C. 321, General
Authority of the Secretary of the
Treasury; Public Law 104–134, Debt
Collection Improvement Act of 1996, as
amended; Department of Defense
Financial Management Regulation
(DoDFMR) 7000.14–R, as amended; 5
U.S.C. 5514, Installment deduction for
indebtedness to the United States; 31
U.S.C. 1322, Payments of unclaimed
trust fund amounts and refund of
amounts erroneously deposited; 31
U.S.C. 3720, Collection of payments; 31
U.S.C. 3720A, Reduction of tax refund
by amount of debt; 31 U.S.C. 7701,
Taxpayer identifying number; 37 U.S.C.
1007, Deductions from pay; 31 CFR part
210, Federal Government Participation
in the Automated Clearing House; 31
CFR part 285, Debt Collection
Authorities under the Debt Collection
Improvement Act of 1996; and E.O.
9397 (SSN), as amended.
The information on this form may be
disclosed as generally permitted under
5 U.S.C. 552(a)(b) of the Privacy Act of
1974, as amended. It may be disclosed
outside of the U.S. Department of the
Treasury to its Fiscal and Financial
Agents and their contractors involved in
providing SVC services, or to the
Department of Defense (DoD) for the
purpose of administering the Treasury
SVC programs. In addition, other
Federal, State, or local government
agencies that have identified a need to
know may obtain this information for
the purpose(s) as identified by FMS’s
Routine Uses as published in the
Federal Register.
Current Actions: Continuing
Information Collection. This form
replaces DD Form 2887, Application for
Department Of Defense (DoD) Stored
Value Card (SVC) Programs, OMB
Control Number: 0730–0116, Expiration
Date: 31 October 2011, Request for
Renewal Submitted: FR Doc. 2012–3519
Filed 2–14–12.
Type of Review: Regular.
Affected Public: Individuals.
Estimated Number of Respondents:
60,000.
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Estimated Time per Respondent: 10
Minutes.
Estimated Total Annual Burden
Hours: 10,000 Hours.
Comments: Comments submitted in
response to this notice will be
summarized and/or included in the
request for Office of Management and
Budget 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.
Dated: February 13, 2013.
John B. Hill,
Assistant Commissioner, Payment
Management and Chief Disbursing Officer
[FR Doc. 2013–04180 Filed 2–27–13; 8:45 am]
BILLING CODE M
DEPARTMENT OF THE TREASURY
Office of Foreign Assets Control
Additional Designations, Foreign
Narcotics Kingpin Designation Act
Office of Foreign Assets
Control, Treasury.
ACTION: Notice.
AGENCY:
The U.S. Department of the
Treasury ’s Office of Foreign Assets
Control (‘‘OFAC’’) is publishing the
name of one individual whose property
and interests in property have been
blocked pursuant to the Foreign
Narcotics Kingpin Designation Act
(‘‘Kingpin Act’’) (21 U.S.C. 1901–1908,
8 U.S.C. 1182).
DATES: The designation by the Director
of OFAC of the individual identified in
this notice pursuant to section 805(b) of
the Kingpin Act is effective on February
20, 2013.
FOR FURTHER INFORMATION CONTACT:
Assistant Director, Sanctions
Compliance & Evaluation, Office of
Foreign Assets Control, U.S. Department
of the Treasury, Washington, DC 20220,
Tel: (202) 622–2490.
SUPPLEMENTARY INFORMATION:
SUMMARY:
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Agencies
[Federal Register Volume 78, Number 40 (Thursday, February 28, 2013)]
[Notices]
[Pages 13758-13760]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2013-04631]
=======================================================================
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DEPARTMENT OF THE TREASURY
Submission for OMB Review; Comment Request
February 25, 2013.
The Department of the Treasury will submit the following
information collection requests to the Office of Management and Budget
(OMB) for review and clearance in accordance with the Paperwork
Reduction Act of 1995, Public Law 104-13, on or after the date of
publication of this notice.
DATES: Comments should be received on or before April 1, 2013 to be
assured of consideration.
ADDRESSES: Send comments regarding the burden estimate, or any other
aspect of the information collection, including suggestion for reducing
the burden, to (1) Office of Information and Regulatory Affairs, Office
of Management and Budget, Attention: Desk Officer for Treasury, New
Executive Office Building, Room 10235, Washington, DC 20503, or email
at OIRA_Submission@OMB.EOP.GOV and (2) Treasury PRA Clearance Officer,
1750 Pennsylvania Ave. NW., Suite 8140, Washington, DC 20220, or email
at PRA@treasury.gov.
FOR FURTHER INFORMATION CONTACT: Copies of the submission(s) may be
obtained by calling (202) 927-5331, email at PRA@treasury.gov, or the
entire information collection request maybe found at www.reginfo.gov.
Internal Revenue Service (IRS)
OMB Number: 1545-0054.
Type of Review: Extension without change of a currently approved
collection.
Title: Ownership Certificate.
Form: 1000.
Abstract: Form 1000 is used by citizens, resident individuals,
fiduciaries, partnerships and nonresident partnerships in connection
with interest on bonds of a domestic, resident foreign, or nonresident
foreign corporation containing a tax-free covenant and issued before
January 1, 1934. IRS uses the information to verify that the correct
amount of tax was withheld.
Affected Public: Private Sector: Businesses and other for-profits.
Estimated Total Burden Hours: 5,040.
OMB Number: 1545-0098.
Type of Review: Extension without change of a currently approved
collection.
Title: Application for Tentative Refund.
Form: 1045.
Abstract: Form 1045 is used by individuals, estates, and trusts to
apply for a quick refund of taxes due to carryback of a new operating
loss, unused general business credit, or claim of right adjustment
under section 1341(b). The information obtained is used to determine
the validity of the application.
Affected Public: Individuals or Households.
Estimated Total Burden Hours: 515,114.
OMB Number: 1545-0160.
Type of Review: Extension without change of a currently approved
collection.
Title: Annual Information Return of Foreign Trust With a U.S.
Owner.
Form: 3520-A.
Abstract: Section 6048(b) requires that foreign trusts with at
least one U.S. beneficiary must file an annual information return on
Form 3520-A. The form is used to report the income and deductions of
the foreign trust and provide statements to the U.S. owners and
beneficiaries. IRS uses Form 3520-A to determine if the U.S. owner of
the trust has included the net income of the trust in its gross income.
Affected Public: Individuals or Households.
Estimated Total Burden Hours: 21,700.
OMB Number: 1545-0390.
Type of Review: Extension without change of a currently approved
collection.
Title: Application for Approval of Prototype or Employer Sponsored
Individual Retirement Arrangement (IRA).
Form: 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 persons who want to
establish approved prototype individual retirement accounts or
annuities. The data collected is used to determine if plans may be
approved.
Affected Public: Private Sector: Businesses or other for-profits.
Estimated Total Burden Hours: 8,244.
OMB Number: 1545-0938.
Type of Review: Extension without change of a currently approved
collection.
Title: Interest Charge Domestic International Sales Corporation
Return.
Form: 1120-IC-DISC, Schedules K and P (1120-IC-DISC).
Abstract: U.S. Corporations that have elected to be an interest
charge domestic international sales corporation (IC-DISC) file Form
1120 IC-DISC to report their income and deductions. The IC-DISC is not
taxed, but IC-DISC shareholders are taxed on their share of IC- DISC
income. IRS uses Form 1120-IC-DISC to check the IC-DISC's computation
of income. Schedule K (Form 1120-IC-DISC) is used to report income to
shareholders; Schedule P (Form 1120-IC-DISC) is used by the IC-DISC to
report its dealing with related suppliers, etc.
Affected Public: Private Sector: Businesses or other for-profits.
Estimated Total Burden Hours: 242,340.
OMB Number: 1545-1181.
Type of Review: Extension without change of a currently approved
collection.
Title: Required Payment or Refund Under Section 7519.
Form: 8752.
Abstract: Form 8752 is used to verify that partnerships and S
corporations that have made a section 444 election have correctly
reported the payment required under section 7519.
Affected Public: Private Sector: Businesses or other for-profits.
Estimated Total Burden Hours: 565,920.
OMB Number: 1545-1593.
Type of Review: Extension without change of a currently approved
collection.
Title: U.S. Income Tax Return for Qualified Funeral Trusts.
Form: 1041-QFT.
Abstract: IRC section 685 allows the trustee of a qualified funeral
trust to
[[Page 13759]]
elect to report and pay the tax for the trust. Data is used to
determine that the trustee filed the proper return and paid the correct
tax.
Affected Public: Private Sector: Businesses or other for-profits.
Estimated Total Burden Hours: 270,150.
OMB Number: 1545-1680.
Type of Review: Extension without change of a currently approved
collection.
Title: United States Additional Estate Tax Return Under Code
Section 2057.
Form: 706-D.
Abstract: Form 706-D is used by individuals to compute and pay the
additional taxes due under Code section 2057. IRS uses the information
to determine that the taxes have been properly computed.
Affected Public: Individuals or Households.
Estimated Total Burden Hours: 530.
OMB Number: 1545-1693.
Type of Review: Extension without change of a currently approved
collection.
Title: Form 8871, Political Organization Notice of Section 527
Status; Form 8453-X, Political Organization Declaration for Electronic
Filing of Notice of Section 527 Status.
Form: 8871, 8453-X.
Abstract: Internal Revenue Code section 527, as amended by P.L.
106-230 and Public Law 107-276, requires certain political
organizations to provide information to the IRS regarding their name
and address, their purpose, and the names and addresses of their
officers, highly compensated employees, board of directors, and any
related entities (within the meaning of section 168(h)94). Forms 8871
and 8453-X are used for this purpose.
Affected Public: Private Sector: Not-for-profit institutions.
Estimated Total Burden Hours: 35,195.
OMB Number: 1545-1695.
Type of Review: Extension without change of a currently approved
collection.
Title: Revenue Ruling 2000-33, Deferred Compensation Plans of State
and Local Governments and Tax-Exempt Organizations.
Abstract: This revenue ruling specifies the conditions the plan
sponsor should meet to automatically defer a certain percentage of its
employees' compensation into their accounts in an eligible deferred
compensation plan.
Affected Public: State, Local, and Tribal Governments.
Estimated Total Burden Hours: 500.
OMB Number: 1545-1842.
Type of Review: Extension without change of a currently approved
collection.
Title: Health Coverage Tax Credit Registration Form.
Form: 13441, 13441-EZ.
Abstract: Form 13441, Health 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.
Affected Public: Individuals or Households.
Estimated Total Burden Hours: 1,800.
OMB Number: 1545-2004.
Type of Review: Revision of a currently approved collection.
Title: Notice 2006-52--Deduction for Energy Efficient Commercial
Buildings.
Abstract: This notice sets forth a process that allows the owner of
energy efficient commercial building property to certify that the
property satisfies the requirements of Section 179D(c)(1) and (d). This
notice also provides a procedure whereby the developer of computer
software may certify to the Internal Revenue Service that the software
is acceptable for use in calculating energy and power consumption for
purposes of Section 179D of the Code.
Affected Public: Private Sector: Business or other for-profit;
Individuals or Households.
Estimated Total Burden Hours: 7,575.
OMB Number: 1545-2014.
Type of Review: Extension without change of a currently approved
collection.
Title: TD 9452; Application of Separate Limitations to Dividends
From Noncontrolled Section 902 Corporations.
Abstract: The American Jobs Creation Act of 2004 amended the
foreign tax credit treatment of dividends from non-controlled section
902 corporations effective for post 2002 tax year and the GOZA
permitted taxpayers to elect to defer the effective date of these
amendments until post 2002 tax years. These regulations require a
taxpayer making the GOZA election to file a statement to such effect
with its next tax return, and they require certain shareholders wishing
to make tax elections on behalf of their controlled foreign
corporations or non-controlled section 902 corporations to execute a
joint consent (that is retained by one shareholder) and attach a
statement to the company's return.
Affected Public: Private Sector: Business or other for-profit.
Estimated Total Burden Hours: 25.
OMB Number: 1545-2017.
Type of Review: Extension without change of a currently approved
collection.
Title: Notice 2006-46--Announcement of Rules to be included in
Final Regulations under Section 897(d) and (e) of the Internal Revenue
Code.
Abstract: This notice announces that the IRS and Treasury
Department will leave final regulations under section 897(d) and (e) of
the Internal Revenue Code that will revise the rules under Temp. Treas.
Reg. Sec. 1.897-5T, Notice 89-85, and Temp. Treas. Reg. Sec. 1.897-6T
to take into account statutory mergers and consolidations under foreign
or possessions law which may now qualify for non-recognition treatment
under section 368(a)(1)(A). The specific collections of information are
contained in Temp. Treas. Reg. Subsection 1.897-5T(c)(4)(II)(C) and
1.897-6T(b)(1). These reporting requirements notify the IRS of the
transfer and enable it to verify that the transferor qualified for non-
recognition and that the transferee will be subject to U.S. tax on a
subsequent disposition of the U.S. real property.
Affected Public: Private Sector: Business or other for-profit.
Estimated Total Burden Hours: 500.
OMB Number: 1545-2019.
Type of Review: Extension without change of a currently approved
collection.
Title: TD 9451--Guidance Necessary To Facilitate Business Election
Filing; Finalization of Controlled Group Qualification Rules (TD 9329).
Abstract: This document contains a final regulation that provides
guidance to taxpayers for determining which corporations are included
in a controlled group of corporations.
Affected Public: Private Sector: Business or other for-profit.
Estimated Total Burden Hours: 262,500.
OMB Number: 1545-2150.
Type of Review: Extension without change of a currently approved
collection.
Title: Notice 2009-58, Manufactures' Certification of Specified
Plug-in Electric Vehicles.
Abstract: The American Recovery and Reinvestment Act of 2009
provides, under Sec. 30 of the Internal Revenue Code, a credit for
certain new specified plug-in electric drive vehicles. This notice
provides procedures for a vehicle
[[Page 13760]]
manufacturer to certify to the IRS that a vehicle meets the statutory
requirements for the credit, and to certify the amount of the credit
available with respect to the motor vehicle. The notice also provides
guidance to taxpayers who purchase motor vehicles regarding the
conditions under which they may rely on the vehicle manufacturer's
certification.
Affected Public: Private Sector: Business or other for-profit.
Estimated Total Burden Hours: 250.
Dawn D. Wolfgang,
Treasury PRA Clearance Officer.
[FR Doc. 2013-04631 Filed 2-27-13; 8:45 am]
BILLING CODE 4830-01-P