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]


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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
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