Submission for OMB Review; Comment Request, 19071-19073 [2013-07169]
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Federal Register / Vol. 78, No. 60 / Thursday, March 28, 2013 / Notices
Estimated Total Burden Hours: 6.
Dawn D. Wolfgang,
Treasury PRA Clearance Officer.
[FR Doc. 2013–07165 Filed 3–27–13; 8:45 am]
BILLING CODE 4810–31–P
DEPARTMENT OF THE TREASURY
Submission for OMB Review;
Comment Request
March 25, 2013.
mstockstill on DSK4VPTVN1PROD with NOTICES
The Department of the Treasury will
submit the following information
collection request 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 29, 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.
Office of Fiscal Assistant Secretary
OMB Number: 1505–0221.
Type of Review: Revision of a
currently approved collection.
Title: Annual Performance Report and
Certification for Section 1603: Payments
for Specified Renewable Energy
Property in Lieu of Tax Credits.
Abstract: Authorized under the
American Recovery and Reinvestment
Act (ARRA), of 2009 (Pub. L. 111–5), the
Department of the Treasury is
implementing several provisions of the
Act, more specifically Division B—Tax,
Unemployment, Health, State Fiscal
Relief, and Other Provisions. Among
these components is a program which
requires Treasury, in lieu of a tax credit,
to reimburse persons who place in
service certain specified energy
properties. The collection of
information is necessary to properly
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monitor compliance with program
requirements. Applicants for Section
1603 payments commit in the Terms
and Conditions that are part of the
application to submitting an annual
report for five years from the date the
energy property is placed in service.
The information will be used to (1)
Determine whether payment recipients
remain eligible, (2) determine that the
amount of the 1603 payment remains
allowable under applicable laws, (3)
assess compliance with applicable laws,
and (4) report on the effectiveness of the
program.
Affected Public: State, Local, and
Tribal Governments.
Estimated Total Burden Hours:
37,500.
Dawn D. Wolfgang,
Treasury PRA Clearance Officer.
[FR Doc. 2013–07164 Filed 3–27–13; 8:45 am]
BILLING CODE 4810–25–P
DEPARTMENT OF THE TREASURY
Submission for OMB Review;
Comment Request
March 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.
Comments should be received on
or before April 29, 2013 to be assured
of consideration.
DATES:
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.
ADDRESSES:
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: 1545–0028.
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19071
Type of Review: Extension without
change of a currently approved
collection.
Title: Employer’s Annual Federal
Unemployment (FUTA) Tax Return
(Form 940); Planilla Para La Declaracion
Anual Del Patrono-La Contribucion
Federal Para El Desempleo (FUTA)
(Form 940–PR).
Form: 940; Schedule A (Form 940);
Schedule R (Form 940); 940–PR;
Schedule (Form 940–PR).
Abstract: IRC section 3301 imposes a
tax on employees based on the first
$7,000 of taxable annual wages paid to
each employee. IRS uses the
information reported on Forms 940 and
940–PR (Puerto Rico) to ensure that
employers have reported and figured the
correct FUTA Wages and tax.
Affected Public: Private Sector:
Businesses or other for-profits.
Estimated Total Burden Hours:
105,295,370.
OMB Number: 1545–0130.
Type of Review: Extension without
change of a currently approved
collection.
Title: U.S. Income Tax Return for an
S Corporation.
Form: 1120–S; Schedules M–3, D, K–
1, L, M–1, K–1 (Form 1120–S).
Abstract: Form 1120S, Schedule D
(Form 1120S), Schedule K–1 (Form
1120S), and Schedule M–3 (Form
1120S) are used by an S corporation to
figure its tax liability, and income and
other tax-related information to pass
through to its shareholders. Schedule
K–1 is used to report to shareholders
their share of the corporation’s income,
deductions, credits, etc. IRS uses the
information to determine the correct tax
for the S corporation and its
shareholders.
Affected Public: Private Sector:
Businesses or other for-profits.
Estimated Total Burden Hours:
420,945,980.
OMB Number: 1545–0135.
Type of Review: Extension without
change of a currently approved
collection.
Title: Extension of Time for Payment
of Taxes by a Corporation Expecting a
Net Operating Loss Carryback.
Form: 1138.
Abstract: Form 1138 is filed by
corporations to request an extension of
time to pay their income taxes,
including estimated taxes. Corporations
may only file for an extension when
they expect a net operating loss
carryback in the tax year and want to
delay the payment of taxes from a prior
tax year.
Affected Public: Private Sector:
Businesses or other for-profits.
Estimated Total Burden Hours: 9,800.
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19072
Federal Register / Vol. 78, No. 60 / Thursday, March 28, 2013 / Notices
OMB Number: 1545–0212.
Type of Review: Revision of a
currently approved collection.
Title: Application for Extension of
Time to File Certain Employee Plan
Returns.
Form: 5558.
Abstract: This form is used by
employers to request an extension of
time to file the employee plan annual
information return/report (Form 5500
series) or employee plan excise tax
return (Form 5330). The data supplied
on Form 5558 is used to determine if
such extension of time is warranted.
Affected Public: Private Sector:
Businesses or other for-profits.
Estimated Total Burden Hours:
231,693.
OMB Number: 1545–0231.
Type of Review: Revision of a
currently approved collection.
Title: Credit for Alcohol Used as Fuel.
Form: 6478.
Abstract: IRC section 38(b)(3) allows a
nonrefundable income tax credit for
businesses that sell or use alcohol.
Small ethanol producers also receive a
nonrefundable credit for production of
qualified ethanol. Form 6478 is used to
figure the credits.
Affected Public: Private Sector:
Businesses or other for-profits.
Estimated Total Burden Hours:
231,693.
OMB Number: 1545–1696.
Type of Review: Extension without
change of a currently approved
collection.
Title: Political Organization Report of
Contributions and Expenditures.
Form: 8872.
Abstract: Internal Revenue Code
section 527(j) requires certain political
organizations to report certain
contributions received and expenditures
made after July 1, 2000. Every section
527 political organization that accepts a
contribution or makes an expenditure
for an exempt function during the
calendar year must file Form 8872,
except for: A political organization that
is not required to file Form 8871, or a
state or local committee of a political
party or political committee of a state or
local candidate.
Affected Public: Private Sector: Not
for-profits institutions.
Estimated Total Burden Hours:
431,200.
OMB Number: 1545–1707.
Type of Review: Extension without
change of a currently approved
collection.
Title: TD 8957 Final—Estate Tax
Return; Form 706, Extension to File.
Abstract: This collection involves
regulations relating to the filing of an
application for an automatic 6-month
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20:20 Mar 27, 2013
Jkt 229001
extension of time to file an estate tax
return (Form 706). The regulations
provide guidance to executors of
decedents’ estates on how to properly
file the application for the automatic
extension.
Affected Public: Individuals or
Households.
Estimated Total Burden Hours: 1.
OMB Number: 1545–1711.
Type of Review: Extension without
change of a currently approved
collection.
Title: REG–116050–99 (final) Stock
Transfer Rules: Carryover of Earnings
and Taxes.
Abstract: This document contains
final regulations addressing the carry
over of certain attributes, such as
earnings and profits and foreign income
tax accounts, when two corporations
combine in a corporate reorganization or
liquidation that is described in both
section 367(b) and section 381 of the
Internal Revenue Code.
Affected Public: Private Sector:
Businesses or other for-profits.
Estimated Total Burden Hours: 1,800.
OMB Number: 1545–2020.
Type of Review: Extension without
change of a currently approved
collection.
Title: TD 9338—Information Returns
Required with Respect to Certain
Foreign Corporations and Certain
Foreign-Owned Domestic Corporations.
Abstract: This document contains
final and temporary regulations that
provide guidance under section 6038
and 6038A of the Internal Revenue
Code. These regulations clarify the
information required to be furnished
regarding certain related party
transactions of certain foreign
corporations and certain foreign-owned
domestic corporations. Specifically, in
addition to the types of transactions
listed in Sec. 1.6038–2(f)(11) taxpayers
are required to report the sales of
tangible property other than stock in
trade on Form 5471.
Affected Public: Private Sector:
Businesses or other for-profits.
Estimated Total Burden Hours: 1,250.
OMB Number: 1545–2025.
Type of Review: Extension without
change of a currently approved
collection.
Title: Clean Renewable Energy Bond
Credit and Gulf Bond Credit.
Form: 8912.
Abstract: Form 8912, Clean
Renewable Energy Bond Credit and Gulf
Bond Credit, was developed to carry out
the provisions of new Internal Revenue
Code sections 54 and 1400N(l). The
form provides a means for the taxpayer
to compute the clean renewable energy
bond credit and the Gulf bond credit.
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Affected Public: Private Sector:
Businesses or other for-profits.
Estimated Total Burden Hours: 5,555.
OMB Number: 1545–2151.
Type of Review: Extension without
change of a currently approved
collection.
Title: Notice 2009–72—Qualifying
Advanced Energy Project Credit.
Abstract: This notice establishes the
qualifying advanced energy project
program (‘‘advanced energy program’’)
under § 48C(d) of the Internal Revenue
Code and announces an initial
allocation round of the qualifying
advanced energy project credit
(‘‘advanced energy credit’’) to qualifying
advanced energy projects under the
advanced energy program. A qualifying
advanced energy project re-equips,
expands, or establishes a manufacturing
facility for the production of certain
energy related property. A taxpayer
must submit, for each qualifying
advanced energy project: (1) An
application for certification by the DOE
(‘‘application for DOE certification’’),
and (2) an application for certification
under § 48C(d)(2) by the Service
(‘‘application for § 48C certification’’).
Both applications may be submitted
only during the 2-year period beginning
on August 14, 2009. Certifications will
be issued and credits will be allocated
to projects in annual allocation rounds.
The initial allocation round was
conducted in 2009–10, and If necessary,
additional allocation round in 2010–11.
Affected Public: Private Sector:
Businesses or other for-profits.
Estimated Total Burden Hours:
110,000.
OMB Number: 1545–2152.
Type of Review: Extension without
change of a currently approved
collection.
Title: The Health Coverage Tax Credit
(HCTC) Reimbursement Request Form.
Form: 14095.
Abstract: This form will be used by
HCTC participants to request
reimbursement for health plan
premiums paid prior to the
commencement of advance payments.
Affected Public: Individual or
Households.
Estimated Total Burden Hours: 2,039.
OMB Number: 1545–2168.
Type of Review: Extension without
change of a currently approved
collection.
Title: Tax Return Preparer Complaint.
Form: 14157.
Abstract: This form will be used by
taxpayers to report allegations of
misconduct by tax return preparers. The
form was created specifically for tax
return preparer complaints and includes
items necessary for the IRS to effectively
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Federal Register / Vol. 78, No. 60 / Thursday, March 28, 2013 / Notices
evaluate the complaint and route to the
appropriate function.
Affected Public: Private Sector:
Businesses or other for-profits.
Estimated Total Burden Hours: 1,500.
OMB Number: 1545–2235.
Type of Review: Extension without
change of a currently approved
collection.
Title: Reimbursable Agreement-NonFederal Entities.
Form: 14417.
Abstract: Information collected with
this form will be used by the IRS to
enter into cost reimbursable agreements
with state, local, foreign government,
and commercial entities. The authority
to perform services on a cost
reimbursable basis is contained in
Section 6103(p) of the Internal Revenue
Code. Performance of services is
authorized when consistent with the
basic public obligations of the IRS.
Affected Public: State, Local, and
Tribal Governments.
Estimated Total Burden Hours: 150.
Dawn D. Wolfgang,
Treasury PRA Clearance Officer.
[FR Doc. 2013–07169 Filed 3–27–13; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Proposed Collection; Comment
Request
Notice and request for
comments.
mstockstill on DSK4VPTVN1PROD with NOTICES
ACTION:
SUMMARY: The Department of the
Treasury, as part of its continuing effort
to reduce paperwork burdens, invites
the general public and other Federal
agencies to comment on revisions in
2014 of two currently approved
information collections that are
proposed for approval by the Office of
Management and Budget. The Office of
International Affairs within the
Department of the Treasury is soliciting
comments concerning the revisions of
the Treasury International Capital (TIC)
Forms SHL/SHLA and SHC/SHCA.
DATES: Written comments should be
received on or before May 28, 2013 to
be assured of consideration.
ADDRESSES: Direct all written comments
to Dwight Wolkow, International
Portfolio Investment Data Systems,
Department of the Treasury, Room 5422
MT, 1500 Pennsylvania Avenue NW.,
Washington DC 20220. In view of
possible delays in mail delivery, you
may also wish to send a copy to Mr.
Wolkow by email
(comments2TIC@do.treas.gov) or FAX
(202–622–2009). Mr. Wolkow can also
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20:20 Mar 27, 2013
Jkt 229001
be reached by telephone (202–622–
1276).
FOR FURTHER INFORMATION CONTACT:
Copies of the proposed forms and
instructions are available on the
Treasury International Capital (TIC)
Forms Web page for ‘‘Forms SHL/SHLA
& SHC/SHCA’’, at: https://
www.treasury.gov/resource-center/datachart-center/tic/Pages/forms-sh.aspx.
Requests for additional information
should be directed to Mr. Wolkow.
SUPPLEMENTARY INFORMATION:
Title: Treasury International Capital
(TIC) Form SHL/SHLA ‘‘ForeignResidents’ Holdings of U.S. Securities,
including Selected Money Market
Instruments’’; TIC Form SHC/SHCA
‘‘U.S. Ownership of Foreign Securities,
including Selected Money Market
Instruments.’’
OMB Numbers: 1505–0123 (Form
SHL/SHLA); 1505–0146 (Form SHC/
SHCA).
Abstract: These forms are used to
conduct annual surveys of cross-border
holdings of securities for portfolio
investment purposes—Form SHL/SHLA
collects foreign-residents’ holdings of
U.S. securities; and Form SHC/SHCA
collects U.S. residents’ ownership of
foreign securities. These data are used
by the U.S. Government in the
formulation of international financial
and monetary policies, and for the
computation of the U.S. balance of
payments accounts and of the U.S.
international investment position. These
data are also used to provide
information to the public and to meet
international reporting commitments.
The SHC/SHCA survey is part of an
internationally coordinated effort under
the auspices of the International
Monetary Fund to improve data on
securities worldwide. Most of the major
industrial and financial countries
conduct similar surveys.
Both data collections have large
benchmark surveys conducted every
five years, and smaller annual surveys
conducted in the non-benchmark years.
The data collected under an annual
survey are used in conjunction with the
results of the preceding benchmark
survey to make economy-wide estimates
for that non-benchmark year. Currently,
the determination of who must report in
the annual surveys is based primarily on
the data submitted during the preceding
benchmark survey. The data requested
in the annual survey will generally be
the same as requested in the preceding
benchmark report. Form SHL is used for
the benchmark survey of all significant
U.S.-resident custodians and U.S.resident issuers of securities regarding
foreign-residents’ holdings of U.S.
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19073
securities. In non-benchmark years
Form SHLA is used for the annual
surveys of primarily the largest U.S.resident custodians and issuers. Form
SHC is used for the benchmark survey
of all significant U.S.-resident
custodians and end-investors regarding
U.S. ownership of foreign securities. In
non-benchmark years Form SHCA is
used for the annual surveys of primarily
the very largest U.S.-resident custodians
and end-investors.
Current Actions: The proposed
changes will: (1) Modify the
determination of who must report on
the annual surveys to include
consideration of those filing the
monthly TIC Form SLT report; (2)
streamline Forms SHL/SHLA and SHC/
SHCA to provide consistency among the
annual surveys and the TIC SLT (details
of the changes follow below); and (3)
update and clarify the instructions for
both forms, including updating how to
submit reports and the line-by-line
instructions. The changes will improve
overall survey reporting.
The remainder of the Current Actions
section shows in more detail the
proposed changes to streamline Form
SHC/SHCA and Form SHL/SHLA,
organized by schedule:
The following changes apply to
Schedule 1: Reporter Contact
Information and Summary of Financial
Information:
Changes for both Form SHCA and
Form SHLA
a. Minor changes in wording
concerning the reporter’s identification
number, name, and contacts.
b. Lines that previously lacked
numbers now have them, resulting in
renumbering of subsequent lines.
c. In ‘‘Reporter Type’’, ‘‘Banks’’ is
replaced with ‘‘Depository Institution’’,
‘‘Mutual fund or investment trust’’ is
replaced with ‘‘Fund/Fund Manager/
Sponsor (excluding pension fund)’’, and
‘‘Other Financial Organization’’ is
specified to include ‘‘BHCs (Bank
Holding Companies) and FHCs
(Financial Holding Companies).’’
d. The line for a contact fax number
is eliminated.
Form SHCA Changes (only)
a. ‘‘Industrial Classification Code’’ is
replaced with ‘‘Reporter Type’’.
Form SHLA Changes (only)
a. In ‘‘Reporter Type,’’ ‘‘Pension
Fund’’ is added.
The following changes apply to
Schedule 2: Details of Securities:
Changes for both Form SHCA and
Form SHLA
a. Minor changes in wording
throughout to remove instruction
comments.
b. Lines are renumbered.
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]]>Agencies
[Federal Register Volume 78, Number 60 (Thursday, March 28, 2013)]
[Notices]
[Pages 19071-19073]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2013-07169]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Submission for OMB Review; Comment Request
March 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 29, 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: 1545-0028.
Type of Review: Extension without change of a currently approved
collection.
Title: Employer's Annual Federal Unemployment (FUTA) Tax Return
(Form 940); Planilla Para La Declaracion Anual Del Patrono-La
Contribucion Federal Para El Desempleo (FUTA) (Form 940-PR).
Form: 940; Schedule A (Form 940); Schedule R (Form 940); 940-PR;
Schedule (Form 940-PR).
Abstract: IRC section 3301 imposes a tax on employees based on the
first $7,000 of taxable annual wages paid to each employee. IRS uses
the information reported on Forms 940 and 940-PR (Puerto Rico) to
ensure that employers have reported and figured the correct FUTA Wages
and tax.
Affected Public: Private Sector: Businesses or other for-profits.
Estimated Total Burden Hours: 105,295,370.
OMB Number: 1545-0130.
Type of Review: Extension without change of a currently approved
collection.
Title: U.S. Income Tax Return for an S Corporation.
Form: 1120-S; Schedules M-3, D, K-1, L, M-1, K-1 (Form 1120-S).
Abstract: Form 1120S, Schedule D (Form 1120S), Schedule K-1 (Form
1120S), and Schedule M-3 (Form 1120S) are used by an S corporation to
figure its tax liability, and income and other tax-related information
to pass through to its shareholders. Schedule K-1 is used to report to
shareholders their share of the corporation's income, deductions,
credits, etc. IRS uses the information to determine the correct tax for
the S corporation and its shareholders.
Affected Public: Private Sector: Businesses or other for-profits.
Estimated Total Burden Hours: 420,945,980.
OMB Number: 1545-0135.
Type of Review: Extension without change of a currently approved
collection.
Title: Extension of Time for Payment of Taxes by a Corporation
Expecting a Net Operating Loss Carryback.
Form: 1138.
Abstract: Form 1138 is filed by corporations to request an
extension of time to pay their income taxes, including estimated taxes.
Corporations may only file for an extension when they expect a net
operating loss carryback in the tax year and want to delay the payment
of taxes from a prior tax year.
Affected Public: Private Sector: Businesses or other for-profits.
Estimated Total Burden Hours: 9,800.
[[Page 19072]]
OMB Number: 1545-0212.
Type of Review: Revision of a currently approved collection.
Title: Application for Extension of Time to File Certain Employee
Plan Returns.
Form: 5558.
Abstract: This form is used by employers to request an extension of
time to file the employee plan annual information return/report (Form
5500 series) or employee plan excise tax return (Form 5330). The data
supplied on Form 5558 is used to determine if such extension of time is
warranted.
Affected Public: Private Sector: Businesses or other for-profits.
Estimated Total Burden Hours: 231,693.
OMB Number: 1545-0231.
Type of Review: Revision of a currently approved collection.
Title: Credit for Alcohol Used as Fuel.
Form: 6478.
Abstract: IRC section 38(b)(3) allows a nonrefundable income tax
credit for businesses that sell or use alcohol. Small ethanol producers
also receive a nonrefundable credit for production of qualified
ethanol. Form 6478 is used to figure the credits.
Affected Public: Private Sector: Businesses or other for-profits.
Estimated Total Burden Hours: 231,693.
OMB Number: 1545-1696.
Type of Review: Extension without change of a currently approved
collection.
Title: Political Organization Report of Contributions and
Expenditures.
Form: 8872.
Abstract: Internal Revenue Code section 527(j) requires certain
political organizations to report certain contributions received and
expenditures made after July 1, 2000. Every section 527 political
organization that accepts a contribution or makes an expenditure for an
exempt function during the calendar year must file Form 8872, except
for: A political organization that is not required to file Form 8871,
or a state or local committee of a political party or political
committee of a state or local candidate.
Affected Public: Private Sector: Not for-profits institutions.
Estimated Total Burden Hours: 431,200.
OMB Number: 1545-1707.
Type of Review: Extension without change of a currently approved
collection.
Title: TD 8957 Final--Estate Tax Return; Form 706, Extension to
File.
Abstract: This collection involves regulations relating to the
filing of an application for an automatic 6-month extension of time to
file an estate tax return (Form 706). The regulations provide guidance
to executors of decedents' estates on how to properly file the
application for the automatic extension.
Affected Public: Individuals or Households.
Estimated Total Burden Hours: 1.
OMB Number: 1545-1711.
Type of Review: Extension without change of a currently approved
collection.
Title: REG-116050-99 (final) Stock Transfer Rules: Carryover of
Earnings and Taxes.
Abstract: This document contains final regulations addressing the
carry over of certain attributes, such as earnings and profits and
foreign income tax accounts, when two corporations combine in a
corporate reorganization or liquidation that is described in both
section 367(b) and section 381 of the Internal Revenue Code.
Affected Public: Private Sector: Businesses or other for-profits.
Estimated Total Burden Hours: 1,800.
OMB Number: 1545-2020.
Type of Review: Extension without change of a currently approved
collection.
Title: TD 9338--Information Returns Required with Respect to
Certain Foreign Corporations and Certain Foreign-Owned Domestic
Corporations.
Abstract: This document contains final and temporary regulations
that provide guidance under section 6038 and 6038A of the Internal
Revenue Code. These regulations clarify the information required to be
furnished regarding certain related party transactions of certain
foreign corporations and certain foreign-owned domestic corporations.
Specifically, in addition to the types of transactions listed in Sec.
1.6038-2(f)(11) taxpayers are required to report the sales of tangible
property other than stock in trade on Form 5471.
Affected Public: Private Sector: Businesses or other for-profits.
Estimated Total Burden Hours: 1,250.
OMB Number: 1545-2025.
Type of Review: Extension without change of a currently approved
collection.
Title: Clean Renewable Energy Bond Credit and Gulf Bond Credit.
Form: 8912.
Abstract: Form 8912, Clean Renewable Energy Bond Credit and Gulf
Bond Credit, was developed to carry out the provisions of new Internal
Revenue Code sections 54 and 1400N(l). The form provides a means for
the taxpayer to compute the clean renewable energy bond credit and the
Gulf bond credit.
Affected Public: Private Sector: Businesses or other for-profits.
Estimated Total Burden Hours: 5,555.
OMB Number: 1545-2151.
Type of Review: Extension without change of a currently approved
collection.
Title: Notice 2009-72--Qualifying Advanced Energy Project Credit.
Abstract: This notice establishes the qualifying advanced energy
project program (``advanced energy program'') under Sec. 48C(d) of the
Internal Revenue Code and announces an initial allocation round of the
qualifying advanced energy project credit (``advanced energy credit'')
to qualifying advanced energy projects under the advanced energy
program. A qualifying advanced energy project re-equips, expands, or
establishes a manufacturing facility for the production of certain
energy related property. A taxpayer must submit, for each qualifying
advanced energy project: (1) An application for certification by the
DOE (``application for DOE certification''), and (2) an application for
certification under Sec. 48C(d)(2) by the Service (``application for
Sec. 48C certification''). Both applications may be submitted only
during the 2-year period beginning on August 14, 2009. Certifications
will be issued and credits will be allocated to projects in annual
allocation rounds. The initial allocation round was conducted in 2009-
10, and If necessary, additional allocation round in 2010-11.
Affected Public: Private Sector: Businesses or other for-profits.
Estimated Total Burden Hours: 110,000.
OMB Number: 1545-2152.
Type of Review: Extension without change of a currently approved
collection.
Title: The Health Coverage Tax Credit (HCTC) Reimbursement Request
Form.
Form: 14095.
Abstract: This form will be used by HCTC participants to request
reimbursement for health plan premiums paid prior to the commencement
of advance payments.
Affected Public: Individual or Households.
Estimated Total Burden Hours: 2,039.
OMB Number: 1545-2168.
Type of Review: Extension without change of a currently approved
collection.
Title: Tax Return Preparer Complaint.
Form: 14157.
Abstract: This form will be used by taxpayers to report allegations
of misconduct by tax return preparers. The form was created
specifically for tax return preparer complaints and includes items
necessary for the IRS to effectively
[[Page 19073]]
evaluate the complaint and route to the appropriate function.
Affected Public: Private Sector: Businesses or other for-profits.
Estimated Total Burden Hours: 1,500.
OMB Number: 1545-2235.
Type of Review: Extension without change of a currently approved
collection.
Title: Reimbursable Agreement-Non-Federal Entities.
Form: 14417.
Abstract: Information collected with this form will be used by the
IRS to enter into cost reimbursable agreements with state, local,
foreign government, and commercial entities. The authority to perform
services on a cost reimbursable basis is contained in Section 6103(p)
of the Internal Revenue Code. Performance of services is authorized
when consistent with the basic public obligations of the IRS.
Affected Public: State, Local, and Tribal Governments.
Estimated Total Burden Hours: 150.
Dawn D. Wolfgang,
Treasury PRA Clearance Officer.
[FR Doc. 2013-07169 Filed 3-27-13; 8:45 am]
BILLING CODE 4830-01-P
