Proposed Collection; Comment Request for Form 1098-E, 46688-46689 [2013-18496]

Download as PDF 46688 Federal Register / Vol. 78, No. 148 / Thursday, August 1, 2013 / Notices individual certifying his or her agreement for you to access his/her records. Without this bulleted information the United States Mint may not be able to conduct an effective search, and your request may be denied due to lack of specificity or lack of compliance with applicable regulations. RECORD ACCESS PROCEDURES: See ‘‘Notification procedure’’ above. CONTESTING RECORD PROCEDURES: See ‘‘Notification procedure’’ above. RECORD SOURCE CATEGORIES: Records are obtained from employees, contractors, visitors, and other members of the general public involved in incidents on or related to: United States Mint property; property for which the United States Mint Police share jurisdiction through a Cooperative Agreement, Memorandum of Understanding or other arrangement; or property or assets under United States Mint custody or control. Sources may also include the National Crime Information Center database, Department of the Treasury’s Office of Inspector General, and other federal, state or local law enforcement agencies conducting investigations that they or the United States Mint initiate. EXEMPTIONS CLAIMED FOR THE SYSTEM: None. [FR Doc. 2013–18447 Filed 7–31–13; 8:45 am] BILLING CODE 4810–37–P DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Form 706 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 706, United States Estate (and Generation-Skipping Transfer) Tax Return. mstockstill on DSK4VPTVN1PROD with NOTICES SUMMARY: VerDate Mar<15>2010 17:02 Jul 31, 2013 Jkt 229001 Written comments should be received on or before September 30, 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 at Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, DC 20224, or the Internet at Allan.M.Hopkins@irs.gov. SUPPLEMENTARY INFORMATION: Title: United States Estate (and Generation-Skipping Transfer) Tax Return. OMB Number: 1545–0015. Form Number: 706. Abstract: Form 706 is used by executors to report and compute the Federal estate tax imposed by Internal Revenue Code section 2001 and the Federal generation-skipping transfer (GST) tax imposed by Code section 2601. The IRS uses the information on the form to enforce the estate and GST tax provisions of the Code and to verify that the taxes have been properly computed. 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 or households and business or other forprofit organizations. Estimated Number of Respondents: 1,078,700. Estimated Total Annual Burden Hours: 2,046,350. 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 DATES: PO 00000 Frm 00124 Fmt 4703 Sfmt 4703 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: July 24, 2013. Allan Hopkins, Tax Analyst. [FR Doc. 2013–18509 Filed 7–31–13; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Form 1098–E 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 1098–E, Student Loan Interest Statement. DATES: Written comments should be received on or before September 30, 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, at Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, DC 20224, or through the Internet, at Allan.M.Hopkins@irs.gov. SUPPLEMENTARY INFORMATION: Title: Student Loan Interest Statement. OMB Number: 1545–1576. Form Number: Form 1098–E. Abstract: Section 6050S(b)(2) of the Internal Revenue Code requires persons SUMMARY: E:\FR\FM\01AUN1.SGM 01AUN1 mstockstill on DSK4VPTVN1PROD with NOTICES Federal Register / Vol. 78, No. 148 / Thursday, August 1, 2013 / Notices (financial institutions, governmental units, etc.) to report $600 or more of interest paid on student loans to the IRS and the students. Form 1098–E is used for this purpose. 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: Business or other forprofit organizations, not-for-profit institutions, and State, local or tribal governments. Estimated Number of Respondents: 8,761,303. Estimated Time per Respondent: 7 min. Estimated Total Annual Burden Hours: 1,051,357. 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: July 26, 2013. Allan Hopkins, Tax Analyst. [FR Doc. 2013–18496 Filed 7–31–13; 8:45 am] BILLING CODE 4830–01–P VerDate Mar<15>2010 17:02 Jul 31, 2013 Jkt 229001 DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Information Collection; Comment Request 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)). SUMMARY: Written comments should be received on or before September 30, 2013 to be assured of consideration. ADDRESSES: Direct all written comments to Yvette B. 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: To obtain additional information, or copies of the information collection and instructions, or copies of any comments received, contact Elaine Christophe, at (202) 622–3179, or at Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, DC 20224, or through the Internet, at Elaine.H.Christophe@irs.gov. DATES: SUPPLEMENTARY INFORMATION: Request for Comments The Department of the Treasury and the Internal Revenue Service, as part of their continuing effort to reduce paperwork and respondent burden, invite the general public and other Federal agencies to take this opportunity to comment on the proposed or continuing information collections listed below in this notice, as required by the Paperwork Reduction Act of 1995, (44 U.S.C. 3501 et seq.). Request For Comments: Comments submitted in response to this notice will be summarized and/or included in our request for Office of Management and Budget (OMB) approval of the relevant information collection. All comments will become a matter of public record. PO 00000 Frm 00125 Fmt 4703 Sfmt 4703 46689 Please do not include any confidential or inappropriate material in your comments. We invite comments on: (a) Whether the collection of information is necessary for the proper performance of the agency’s functions, including whether the information has 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 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 the requested information. Information Collections Open for Comment Currently, the IRS is seeking comments concerning the following forms, and reporting and recordkeeping requirements: Title: Election of Alternative Deficit Reduction Contribution. OMB Number: 1545–1884. Announcement Number: Announcement 2004–43. Abstract: Announcement 2004–43 describes the notice that must be given by an employer to plan participants and beneficiaries and to the Pension Benefit Guaranty Corporation within 30 days of making an election to take advantage of the alternative deficit reduction contribution described in Public Law, 108–18, and gives a special transition rules for the 1st quarter. Current Actions: There are no changes being made to the announcement at this time. Type of Review: Extension of a currently approved collection. Affected Public: Business or other forprofit organizations, and Not-for-profit institutions. Estimated Number of Respondents: 200. Estimated Time per Respondent: 60 hours. Estimated Total Annual Burden Hours: 12,000. Title: LIFO Recapture Under Section 1363(d). OMB Number: 1545–1906. Regulation Project Number: TD 9210 (REG–149524–03). Abstract: Section 1.1363–2(e)(ii) allows a partnership to elect to adjust the basis of its inventory to take account of LIFO recapture. Section 1.1363– 2(e)(3) provides guidance on how to make this election. E:\FR\FM\01AUN1.SGM 01AUN1

Agencies

[Federal Register Volume 78, Number 148 (Thursday, August 1, 2013)]
[Notices]
[Pages 46688-46689]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2013-18496]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Form 1098-E

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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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 1098-E, Student Loan Interest Statement.

DATES: Written comments should be received on or before September 30, 
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, at Internal Revenue Service, Room 6129, 1111 Constitution 
Avenue NW., Washington, DC 20224, or through the Internet, at 
Allan.M.Hopkins@irs.gov.

SUPPLEMENTARY INFORMATION: 
    Title: Student Loan Interest Statement.
    OMB Number: 1545-1576.
    Form Number: Form 1098-E.
    Abstract: Section 6050S(b)(2) of the Internal Revenue Code requires 
persons

[[Page 46689]]

(financial institutions, governmental units, etc.) to report $600 or 
more of interest paid on student loans to the IRS and the students. 
Form 1098-E is used for this purpose.
    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: Business or other for-profit organizations, not-
for-profit institutions, and State, local or tribal governments.
    Estimated Number of Respondents: 8,761,303.
    Estimated Time per Respondent: 7 min.
    Estimated Total Annual Burden Hours: 1,051,357.
    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: July 26, 2013.
Allan Hopkins,
Tax Analyst.
[FR Doc. 2013-18496 Filed 7-31-13; 8:45 am]
BILLING CODE 4830-01-P