Proposed Collection; Comment Request for Form 8316, 40830-40831 [2013-16213]
Download as PDF
40830
Federal Register / Vol. 78, No. 130 / Monday, July 8, 2013 / Notices
soliciting comments concerning Form
8868, Application for Extension of Time
To File an Exempt Organization Return.
DATES: Written comments should be
received on or September 6, 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 Allan Hopkins,
(202) 622–6665, or at Internal Revenue
Service, Room 6129, 1111 Constitution
Avenue NW., Washington DC 20224, or
through the internet, at
Allan.M.Hopkins@irs.gov.
emcdonald on DSK67QTVN1PROD with NOTICES
SUPPLEMENTARY INFORMATION:
Title: Application for Extension of
Time To File an Exempt Organization
Return.
OMB Number: 1545–1709.
Form Number: 8868.
Abstract: Sections 6081 and 1.6081 of
the Internal Revenue Code and
regulations permit the Internal Revenue
Service to grant a reasonable extension
of time to file a return. Form 8868
provides the necessary information for a
taxpayer to apply for an extension to file
a fiduciary or certain exempt
organization return.
Current Actions: There are no changes
being made to the form at this time.
Type of Review: Extension of a
previously approved collection.
Affected Public: Not-for-profit
institutions.
Estimated Number of Respondents:
248,932.
Estimated Time per Respondent: 10
hrs., 24 mins.
Estimated Total Annual Burden
Hours: 1,291,498.
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
VerDate Mar<15>2010
16:27 Jul 05, 2013
Jkt 229001
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: June 17, 2013.
Allan Hopkins,
Tax Analyst.
[FR Doc. 2013–16195 Filed 7–5–13; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 8316
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
8316, Information Regarding Request for
Refund of Social Security Tax
Erroneously Withheld on Wages
Received by a Nonresident Alien on an
F, J, or M Type Visa.
DATES: Written comments should be
received on or before September 6, 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 should be directed to
Allan Hopkins at Internal Revenue
Service, room 6129, 1111 Constitution
Avenue NW., Washington, DC 20224, or
at (202) 622–6665 or through the
Internet at Allan.M.Hopkins@irs.gov.
SUMMARY:
PO 00000
Frm 00143
Fmt 4703
Sfmt 4703
SUPPLEMENTARY INFORMATION:
Title: Information Regarding Request
for Refund of Social Security Tax
Erroneously Withheld on Wages
Received by a Nonresident Alien on an
F, J, or M Type Visa.
OMB Number: 1545–1862.
Form Number: 8316.
Abstract: Certain foreign students and
other nonresident visitors are exempt
from FICA tax for services performed as
specified in the Immigration and
Naturalization Act. Applicants for
refund of this FICA tax withheld by
their employer must complete Form
8316 to verify that they are entitled to
a refund of the FICA, that the employer
has not paid back any part of the tax
withheld and that the taxpayer has
attempted to secure a refund from his/
her employer.
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: Individuals.
Estimated Number of Respondents:
22,000.
Estimated Time per Respondent: 15
minutes.
Estimated Total Annual Burden
Hours: 5,500.
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,
E:\FR\FM\08JYN1.SGM
08JYN1
Federal Register / Vol. 78, No. 130 / Monday, July 8, 2013 / Notices
governments that issue qualified zone
academy bonds under § 1397E of the
IRC.
Approved: June 17, 2013.
Current Actions: There are no changes
Allan Hopkins,
being made to the regulation at this
Tax Analyst.
time.
[FR Doc. 2013–16213 Filed 7–5–13; 8:45 am]
BILLING CODE 4830–01–P
Type of Review: Extension of a
currently approved collection.
Affected Public: State, Local or Tribal
DEPARTMENT OF THE TREASURY
Government.
Internal Revenue Service
Estimated Number of Respondents: 6.
Estimated Average Time per
Proposed Collection; Comment
Respondent: 30 minutes.
Request for Regulation Project
Estimated Total Annual Reporting
AGENCY: Internal Revenue Service (IRS),
Hours: 3.
Treasury.
The following paragraph applies to all
ACTION: Notice and request for
of the collections of information covered
comments.
by this notice:
SUMMARY: The Department of the
An agency may not conduct or
Treasury, as part of its continuing effort
sponsor, and a person is not required to
to reduce paperwork and respondent
respond to, a collection of information
burden, invites the general public and
unless the collection of information
other Federal agencies to take this
displays a valid OMB control number.
opportunity to comment on proposed
Books or records relating to a collection
and/or continuing information
of information must be retained as long
collections, as required by the
as their contents may become material
Paperwork Reduction Act of 1995,
in the administration of any internal
Public Law 104–13 (44 U.S.C.
revenue law. Generally, tax returns and
3506(c)(2)(A)). Currently, the IRS is
tax return information are confidential,
soliciting comments concerning
as required by 26 U.S.C. 6103.
qualified zone academy bonds:
Obligations of states and political
Request for Comments: Comments
subdivision.
submitted in response to this notice will
be summarized and/or included in the
DATES: Written comments should be
received on or before September 6, 2013 request for OMB approval. All
to be assured of consideration.
comments will become a matter of
public record. Comments are invited on:
ADDRESSES: Direct all written comments
to Yvette Lawrence, Internal Revenue
(a) Whether the collection of
Service, Room 6129, 1111 Constitution
information is necessary for the proper
Avenue NW., Washington, DC 20224.
performance of the functions of the
agency, including whether the
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
information shall have practical utility;
copies of the regulation should be
(b) the accuracy of the agency’s estimate
directed to Allan Hopkins, (202) 622–
of the burden of the collection of
6665, or at Internal Revenue Service,
information; (c) ways to enhance the
Room 6129, 1111 Constitution Avenue
quality, utility, and clarity of the
NW., Washington DC 20224, or through information to be collected; (d) ways to
the Internet, at
minimize the burden of the collection of
Allan.M.Hopkins@irs.gov.
information on respondents, including
SUPPLEMENTARY INFORMATION:
through the use of automated collection
Title: Qualified Zone Academy Bonds: techniques or other forms of information
Obligations of States and Political
technology; and (e) estimates of capital
Subdivision.
or start-up costs and costs of operation,
OMB Number: 1545–1908.
maintenance, and purchase of services
Regulation Number: Regulation
to provide information.
121475–03 (T.D. 9339).
Approved: June 17, 2013.
Abstract: The agency needs the
information to ensure compliance with
Allan Hopkins,
the requirement under the regulation
Tax Analyst.
that the taxpayer rebates the earnings on [FR Doc. 2013–16199 Filed 7–5–13; 8:45 am]
the defeasance escrow to the United
BILLING CODE 4830–01–P
States. The agency will use the notice to
ensure that the respondent pays rebate
when rebate becomes due. The
respondent are state and local
emcdonald on DSK67QTVN1PROD with NOTICES
maintenance, and purchase of services
to provide information.
VerDate Mar<15>2010
16:27 Jul 05, 2013
Jkt 229001
PO 00000
Frm 00144
Fmt 4703
Sfmt 4703
40831
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
allocation and sourcing of income and
deductions among taxpayers engaged in
a global dealing operation.
DATES: Written comments should be
received on or before September 6, 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 regulations should be
directed to Allan Hopkins at Internal
Revenue Service, Room 6129, 1111
Constitution Avenue NW., Washington,
DC 20224, or at (202) 622–6665, or
through the Internet at
Allan.M.Hopkins@irs.gov.
SUMMARY:
SUPPLEMENTARY INFORMATION:
Title: Allocation and Sourcing of
Income and Deductions Among
Taxpayers Engaged in a Global Dealing
Operation.
OMB Number: 1545–1599.
Regulation Project Number: REG–
208299–90.
Abstract: This regulation provides
rules for the allocation among
controlled taxpayers and sourcing of
income, deductions, gains and losses
from a global dealing operation. The
information requested in §§ 1.475(g)–
2(b), 1.482–8(b)(3), (c)(3), (e)(3), (e)(5),
(e)(6), (d)(3), and 1.863–3(h) is necessary
for the Service we determine whether
the taxpayer has entered into controlled
transactions at an arm’s length price.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of
currently approved collection.
Affected Public: Business or other forprofit organizations.
E:\FR\FM\08JYN1.SGM
08JYN1
Agencies
[Federal Register Volume 78, Number 130 (Monday, July 8, 2013)]
[Notices]
[Pages 40830-40831]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2013-16213]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Form 8316
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice and request for comments.
-----------------------------------------------------------------------
SUMMARY: The Department of the Treasury, as part of its continuing
effort to reduce paperwork and respondent burden, invites the general
public and other Federal agencies to take this opportunity to comment
on proposed and/or continuing information collections, as required by
the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C.
3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning
Form 8316, Information Regarding Request for Refund of Social Security
Tax Erroneously Withheld on Wages Received by a Nonresident Alien on an
F, J, or M Type Visa.
DATES: Written comments should be received on or before September 6,
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 should be directed to Allan Hopkins at Internal
Revenue Service, room 6129, 1111 Constitution Avenue NW., Washington,
DC 20224, or at (202) 622-6665 or through the Internet at
Allan.M.Hopkins@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Information Regarding Request for Refund of Social Security
Tax Erroneously Withheld on Wages Received by a Nonresident Alien on an
F, J, or M Type Visa.
OMB Number: 1545-1862.
Form Number: 8316.
Abstract: Certain foreign students and other nonresident visitors
are exempt from FICA tax for services performed as specified in the
Immigration and Naturalization Act. Applicants for refund of this FICA
tax withheld by their employer must complete Form 8316 to verify that
they are entitled to a refund of the FICA, that the employer has not
paid back any part of the tax withheld and that the taxpayer has
attempted to secure a refund from his/her employer.
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: Individuals.
Estimated Number of Respondents: 22,000.
Estimated Time per Respondent: 15 minutes.
Estimated Total Annual Burden Hours: 5,500.
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,
[[Page 40831]]
maintenance, and purchase of services to provide information.
Approved: June 17, 2013.
Allan Hopkins,
Tax Analyst.
[FR Doc. 2013-16213 Filed 7-5-13; 8:45 am]
BILLING CODE 4830-01-P