Proposed Collection; Comment Request for Form 1118, 46690 [2013-18508]
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46690
Federal Register / Vol. 78, No. 148 / Thursday, August 1, 2013 / Notices
Current Actions: There is no change to
this existing regulation.
Type of review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations and Individuals or
households.
Estimated Number of Respondents/
Recordkeepers: 100.
Estimated Time Per Respondent/
Recordkeeper: 2 hrs.
Estimated Total Annual Reporting/
Recordkeeping Burden Hours: 200.
Title: Transitional Guidance for
Taxpayers Claiming Relief under the
Military Spouses Residency Relief Act
for Taxable Year 2009.
OMB Number: 1545–2169.
Regulation Project Number: Notice
2012–41 (Formerly 2010–30).
Abstract: This notice extends the
relief set forth in Notice 2010–30 for
civilian spouses described in the prior
paragraph to taxable years beginning
after November 11, 2010, and provides
that such civilian spouses should follow
the applicable procedures described in
Notice 2010–30. Notice 2010–30
contains transitional guidance and
provides civilian spouses working in a
U.S. territory but claiming a tax
residence in one of the 50 States or the
District of Columbia (‘‘U.S. mainland’’)
under MSRRA with an extension of time
for paying the tax due the Internal
Revenue Service (‘‘IRS’’) for 2011 and
subsequent taxable years. This notice
also provides civilian spouses working
on the U.S. mainland but claiming a tax
residence in a U.S. territory under
MSRRA with guidance on filing claims
for refund of federal income taxes that
their employers withheld and remitted
to the IRS or estimated tax payments the
taxpayers paid to the IRS.
Current Actions: Notice 2012–41
replaces Notice 2010–30.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals and
Households.
Estimated Number of Respondents:
6,200.
Estimated Time Per Respondent: 1
Hour.
Estimated Total Annual Burden
Hours: 6,200.
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
VerDate Mar<15>2010
17:02 Jul 31, 2013
Jkt 229001
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.
Approved: July 25, 2013.
Yvette B. Lawrence,
IRS Reports Clearance Officer.
[FR Doc. 2013–18485 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 1118
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
1118, Foreign Tax Credit-Corporations.
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: Foreign Tax CreditCorporations.
OMB Number: 1545–0122.
Form Number: 1118.
Abstract: Form 1118 and separate
Schedules I, J, and K are used by
domestic and foreign corporations to
claim a credit for taxes paid to foreign
countries. The IRS uses Form 1118 and
related schedules to determine if the
corporation has computed the foreign
tax credit correctly.
Current Actions: There are no changes
being made to the form at this time.
Type of Review: Extension of a
currently approved collection.
SUMMARY:
PO 00000
Frm 00126
Fmt 4703
Sfmt 4703
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
36,950.
Estimated Time per Respondents: 94
hours, 16 minutes.
Estimated Total Annual Burden
Hours: 3,483,016.
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, 24, 2013.
Allan Hopkins,
Tax Analyst.
[FR Doc. 2013–18508 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 8855
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
SUMMARY:
E:\FR\FM\01AUN1.SGM
01AUN1
Agencies
[Federal Register Volume 78, Number 148 (Thursday, August 1, 2013)]
[Notices]
[Page 46690]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2013-18508]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Form 1118
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 1118, Foreign Tax Credit-Corporations.
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: Foreign Tax Credit-Corporations.
OMB Number: 1545-0122.
Form Number: 1118.
Abstract: Form 1118 and separate Schedules I, J, and K are used by
domestic and foreign corporations to claim a credit for taxes paid to
foreign countries. The IRS uses Form 1118 and related schedules to
determine if the corporation has computed the foreign tax credit
correctly.
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.
Estimated Number of Respondents: 36,950.
Estimated Time per Respondents: 94 hours, 16 minutes.
Estimated Total Annual Burden Hours: 3,483,016.
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, 24, 2013.
Allan Hopkins,
Tax Analyst.
[FR Doc. 2013-18508 Filed 7-31-13; 8:45 am]
BILLING CODE 4830-01-P