Proposed Collection; Comment Request for Information Collection Tools, 19580-19581 [2013-07561]
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19580
Federal Register / Vol. 78, No. 62 / Monday, April 1, 2013 / Notices
[FR Doc. 2013–07520 Filed 3–29–13; 8:45 am]
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.
BILLING CODE 4830–01–P
SUPPLEMENTARY INFORMATION:
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: March 20, 2013.
Yvette Lawrence,
IRS Reports Clearance Officer.
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:
pmangrum on DSK3VPTVN1PROD with NOTICES
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 Forms
W–2, W–2c, W–2AS, W–2GU, W–2VI,
W–3, W–3c, W–3cPR, W–3PR, and W–
3SS; Form 1120, U. S. Corp. Income Tax
Return and its affiliated schedules;
Form 4768, Application for Extension of
Time To File a Return and/or Pay U.S.
Estate (and Generation-Skipping
Transfer) Taxes; Form 1139, Corporation
Application for Tentative Refund; and
Form 8038, Information Return for TaxExempt Private Activity Bond Issues,
Form 8038–G, Information Return for
Tax-Exempt Governmental Obligation,
and Form 8038–GC, Information Return
for Small Tax-Exempt Governmental
Bond Issues, Leases, and Installment
Sales.
Written comments should be
received on or before May 31, 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
DATES:
VerDate Mar<15>2010
15:34 Mar 29, 2013
Jkt 229001
Currently,
the IRS is seeking comments concerning
the following information collection
tools, reporting, and record-keeping
requirements:
(1) Title: W–2 (Wage and Tax
Statement), W–2c (Corrected Wage and
Tax Statement). W–2AS (American
Samoa Wage and Tax Statement), W–
2GU (Guam Wage and Tax Statement),
W–2VI (U.S. Virgin Islands Wage and
Tax Statement), W–3 (Transmittal of
Wage and Tax Statements), W–3c
(Transmittal of Corrected Wage and Tax
Statements), W–3PR (Informe de
Comprobantes de Retencion), W–3cPR
(Transmission de Comprobantes de
Retencion Corregidos), and W–3SS
(transmittal of Wage and Tax
Statements). OMB Number: 1545–0008.
Form Number: Forms W–2, W–2c, W–
2AS, W–2GU, W–2VI, W–3, W–3c, W–
3cPR, W–3PR, and W–3SS.
Abstract: Employers report income
and withholding information on Form
W–2. Forms W–2AS, W–2GU and W–
2VI are variations of Form W–2 for use
in U.S. possessions. The Form W–3
series is used to transmit W–2 series
forms to the Social Security
Administration. Forms W–2c, W–3c and
W–3cPR are used to correct previously
filed Forms W–2, W–3, and W–3PR.
Individuals use Form W–2 to prepare
their income tax returns.
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: Business or other forprofit organizations and individuals, or
households, not-for-profit institutions,
farms, and Federal, state local or tribal
governments.
Estimated Number of Respondents:
253,007,121.
Estimated Time per Respondent:
varies.
Estimated Total Annual Burden
Hours: 1.
(2) Title: Form 1120–U. S. Corp.
Income Tax Return, Schedule B-
PO 00000
Frm 00137
Fmt 4703
Sfmt 4703
Additional Information for Schedule M–
3 Filers, Schedule D-Capital Gains and
Losses, Schedule G-Information of
Certain Persons Owning the
Corporation’s Voting Stock, Schedule HSection 280H Limitations for a Personal
Service Corporation (PSC), Schedule M–
3-Net Income (Loss) Reconciliation for
Corporations with Total Assets of $10
Million or More, Schedule N-Foreign
Operations of U.S. Corporations,
Schedule O-Consent Plan and
Apportionment Schedule for a
Controlled Group, and Schedule PH–
U.S. Personal Holding.
OMB Number: 1545–0123.
Form Number: 1120, Schedule B,
Schedule D, Schedule G, Schedule H,
Schedule M–3, Schedule N, Schedule O,
and Schedule PH.
Abstract: Form 1120 is used by
corporations to compute their taxable
income and tax liability. Schedule D
(Form 1120) is used by corporations to
report gains and losses from the sale of
capital assets. Schedule H (Form 1120)
is used by personal service corporations
to determine if they have met the
minimum distribution requirements of
section 280H. Schedule N (1120) is used
by corporations that have assets in or
business operations in a foreign country
or a U.S. possession. Schedule O (Form
1120) will be used by corporations that
are members of a controlled group to
show the adoption, amendment, or
termination of an apportionment plan. It
will also be used to show the
apportionment of taxable income,
income tax, and other tax benefits for
members of the controlled group.
Schedule PH (Form 1120) is used by
personal holding companies to figure
the personal holding company tax under
section 541. The IRS uses these forms to
determine whether corporations have
correctly computed their tax liability.
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: Business, or other
for-profit organizations and farms.
Estimated Number of Respondents:
5,775,633.
Estimated Time per Respondent: 89
hrs, 18 min.
Estimated Total Annual Reporting
Burden hours: 354,465,880.
(3) Title: Application for Extension of
Time To File a Return and/or Pay U.S.
Estate (and Generation-Skipping
Transfer) Taxes.
OMB Number: 1545–0181.
Form Number: 4768.
Abstract: Form 4768 is used to request
an extension of time to file an estate
(and generation-skipping) tax return
E:\FR\FM\01APN1.SGM
01APN1
pmangrum on DSK3VPTVN1PROD with NOTICES
Federal Register / Vol. 78, No. 62 / Monday, April 1, 2013 / Notices
and/or to pay the estate (and generationskipping) taxes and to explain why the
extension should be granted. IRS uses
the information to decide whether the
extension should be granted.
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 and
business or other for-profit
organizations.
Estimated Number of Respondents:
18,500.
Estimated Time per Respondent: 1
hour 52 minutes.
Estimated Total Annual Burden
Hours: 34,410.
(4) Title: Corporation Application for
Tentative Refund.
OMB Number: 1545–0582.
Form Number: 1139.
Abstract: Form 1139 is filed by
corporations that expect to have a net
operating loss, net capital loss, or
unused general business credits, carried
back to a prior tax year. IRS uses Form
1139 to determine if the amount of the
loss or unused credits is proper.
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:
3,750.
Estimated Time per Respondent: 44
hrs., 25 min.
Estimated Total Annual Burden
Hours: 165,938.
(5) Title: Information Return for TaxExempt Private Activity Bond Issues
(Form 8038), Information Return for
Tax-Exempt Governmental Obligation
(Form 8038–G), and Information Return
for Small Tax-Exempt Governmental
Bond Issues, Leases, and Installment
Sales (Form 8038–GC).
OMB Number: 1545–0720.
Form Number: 8038, 8038–G, and
8038–GC.
Abstract: Issuers of state or local
bonds must comply with certain
information reporting requirements
contained in Internal Revenue Code
section 149 to qualify for tax exemption.
The information must be reported by the
issuers about bonds issued by them
during each preceding calendar quarter.
Forms 8038, 8038 G, and 8038 GC are
used to provide the IRS with the
information required by Code section
149 and to monitor the requirements of
Code sections 141 through 150.
Current Actions: There is no change
in the paperwork burden previously
approved by OMB.
VerDate Mar<15>2010
15:34 Mar 29, 2013
Jkt 229001
Type of Review: Extension of a
currently approved collection.
Affected Public: State, Local or Tribal
Governments and not-for-profit
institutions.
Estimated Number of Respondents:
39,491.
Estimated Time per Respondent: 21
hours 4 minutes.
Estimated Total Annual Burden
Hours: 831,714.
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: March 19, 2013.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. 2013–07561 Filed 3–29–13; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Revenue Procedure 2001–
20
Internal Revenue Service (IRS),
Treasury.
AGENCY:
PO 00000
Frm 00138
Fmt 4703
Sfmt 4703
19581
Notice and request for
comments.
ACTION:
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
Revenue Procedure 2001–20, Voluntary
Compliance on Alien Withholding
Program (‘‘VCAP’’).
DATES: Written comments should be
received on or before May 31, 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 revenue procedure should
be directed to Martha R. Brinson at
Internal Revenue Service, Room 6129,
1111 Constitution Avenue NW.,
Washington, DC 20224, or at (202) 622–
3869, or through the Internet at
Martha.R.Brinson@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Voluntary Compliance on Alien
Withholding Program (‘‘VCAP’’).
OMB Number: 1545–1735.
Revenue Procedure Number: Revenue
Procedure 2001–20.
Abstract: The revenue procedure will
improve voluntary compliance of
colleges and universities in connection
with their obligations to report,
withhold and pay taxes due on
compensation paid to foreign students
and scholars (nonresident aliens). The
revenue procedure provides an optional
opportunity for colleges and universities
which have not fully complied with
their tax obligations concerning
nonresident aliens to self-audit and
come into compliance with applicable
reporting and payment requirements.
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: Not-for-profit
institutions, and state, local or tribal
governments.
Estimated Number of Respondents:
495.
Estimated Time per Respondent: 700
hours.
Estimated Total Annual Burden
Hours: 346,500.
E:\FR\FM\01APN1.SGM
01APN1
]]>Agencies
[Federal Register Volume 78, Number 62 (Monday, April 1, 2013)]
[Notices]
[Pages 19580-19581]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2013-07561]
-----------------------------------------------------------------------
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
Forms W-2, W-2c, W-2AS, W-2GU, W-2VI, W-3, W-3c, W-3cPR, W-3PR, and W-
3SS; Form 1120, U. S. Corp. Income Tax Return and its affiliated
schedules; Form 4768, Application for Extension of Time To File a
Return and/or Pay U.S. Estate (and Generation-Skipping Transfer) Taxes;
Form 1139, Corporation Application for Tentative Refund; and Form 8038,
Information Return for Tax-Exempt Private Activity Bond Issues, Form
8038-G, Information Return for Tax-Exempt Governmental Obligation, and
Form 8038-GC, Information Return for Small Tax-Exempt Governmental Bond
Issues, Leases, and Installment Sales.
DATES: Written comments should be received on or before May 31, 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: W-2 (Wage and Tax Statement), W-2c (Corrected Wage and
Tax Statement). W-2AS (American Samoa Wage and Tax Statement), W-2GU
(Guam Wage and Tax Statement), W-2VI (U.S. Virgin Islands Wage and Tax
Statement), W-3 (Transmittal of Wage and Tax Statements), W-3c
(Transmittal of Corrected Wage and Tax Statements), W-3PR (Informe de
Comprobantes de Retencion), W-3cPR (Transmission de Comprobantes de
Retencion Corregidos), and W-3SS (transmittal of Wage and Tax
Statements). OMB Number: 1545-0008.
Form Number: Forms W-2, W-2c, W-2AS, W-2GU, W-2VI, W-3, W-3c, W-
3cPR, W-3PR, and W-3SS.
Abstract: Employers report income and withholding information on
Form W-2. Forms W-2AS, W-2GU and W-2VI are variations of Form W-2 for
use in U.S. possessions. The Form W-3 series is used to transmit W-2
series forms to the Social Security Administration. Forms W-2c, W-3c
and W-3cPR are used to correct previously filed Forms W-2, W-3, and W-
3PR. Individuals use Form W-2 to prepare their income tax returns.
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: Business or other for-profit organizations and
individuals, or households, not-for-profit institutions, farms, and
Federal, state local or tribal governments.
Estimated Number of Respondents: 253,007,121.
Estimated Time per Respondent: varies.
Estimated Total Annual Burden Hours: 1.
(2) Title: Form 1120-U. S. Corp. Income Tax Return, Schedule B-
Additional Information for Schedule M-3 Filers, Schedule D-Capital
Gains and Losses, Schedule G-Information of Certain Persons Owning the
Corporation's Voting Stock, Schedule H-Section 280H Limitations for a
Personal Service Corporation (PSC), Schedule M-3-Net Income (Loss)
Reconciliation for Corporations with Total Assets of $10 Million or
More, Schedule N-Foreign Operations of U.S. Corporations, Schedule O-
Consent Plan and Apportionment Schedule for a Controlled Group, and
Schedule PH-U.S. Personal Holding.
OMB Number: 1545-0123.
Form Number: 1120, Schedule B, Schedule D, Schedule G, Schedule H,
Schedule M-3, Schedule N, Schedule O, and Schedule PH.
Abstract: Form 1120 is used by corporations to compute their
taxable income and tax liability. Schedule D (Form 1120) is used by
corporations to report gains and losses from the sale of capital
assets. Schedule H (Form 1120) is used by personal service corporations
to determine if they have met the minimum distribution requirements of
section 280H. Schedule N (1120) is used by corporations that have
assets in or business operations in a foreign country or a U.S.
possession. Schedule O (Form 1120) will be used by corporations that
are members of a controlled group to show the adoption, amendment, or
termination of an apportionment plan. It will also be used to show the
apportionment of taxable income, income tax, and other tax benefits for
members of the controlled group. Schedule PH (Form 1120) is used by
personal holding companies to figure the personal holding company tax
under section 541. The IRS uses these forms to determine whether
corporations have correctly computed their tax liability.
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: Business, or other for-profit organizations and
farms.
Estimated Number of Respondents: 5,775,633.
Estimated Time per Respondent: 89 hrs, 18 min.
Estimated Total Annual Reporting Burden hours: 354,465,880.
(3) Title: Application for Extension of Time To File a Return and/
or Pay U.S. Estate (and Generation-Skipping Transfer) Taxes.
OMB Number: 1545-0181.
Form Number: 4768.
Abstract: Form 4768 is used to request an extension of time to file
an estate (and generation-skipping) tax return
[[Page 19581]]
and/or to pay the estate (and generation-skipping) taxes and to explain
why the extension should be granted. IRS uses the information to decide
whether the extension should be granted.
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 and business or other for-profit
organizations.
Estimated Number of Respondents: 18,500.
Estimated Time per Respondent: 1 hour 52 minutes.
Estimated Total Annual Burden Hours: 34,410.
(4) Title: Corporation Application for Tentative Refund.
OMB Number: 1545-0582.
Form Number: 1139.
Abstract: Form 1139 is filed by corporations that expect to have a
net operating loss, net capital loss, or unused general business
credits, carried back to a prior tax year. IRS uses Form 1139 to
determine if the amount of the loss or unused credits is proper.
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: 3,750.
Estimated Time per Respondent: 44 hrs., 25 min.
Estimated Total Annual Burden Hours: 165,938.
(5) Title: Information Return for Tax-Exempt Private Activity Bond
Issues (Form 8038), Information Return for Tax-Exempt Governmental
Obligation (Form 8038-G), and Information Return for Small Tax-Exempt
Governmental Bond Issues, Leases, and Installment Sales (Form 8038-GC).
OMB Number: 1545-0720.
Form Number: 8038, 8038-G, and 8038-GC.
Abstract: Issuers of state or local bonds must comply with certain
information reporting requirements contained in Internal Revenue Code
section 149 to qualify for tax exemption. The information must be
reported by the issuers about bonds issued by them during each
preceding calendar quarter. Forms 8038, 8038 G, and 8038 GC are used to
provide the IRS with the information required by Code section 149 and
to monitor the requirements of Code sections 141 through 150.
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: State, Local or Tribal Governments and not-for-
profit institutions.
Estimated Number of Respondents: 39,491.
Estimated Time per Respondent: 21 hours 4 minutes.
Estimated Total Annual Burden Hours: 831,714.
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: March 19, 2013.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. 2013-07561 Filed 3-29-13; 8:45 am]
BILLING CODE 4830-01-P
