Proposed Information Collection; Comment Request, 69527-69529 [2013-27732]

Download as PDF Federal Register / Vol. 78, No. 223 / Tuesday, November 19, 2013 / Notices use. The other 50 percent of the FTA New Starts rating reflects local financial commitment, which encompasses the proposed share of the project capital cost that would be funded through nonNew Starts sources, the current financial condition of the transit system, the commitment of funds for the project and transit system, and the reasonableness of the project financial plan. With respect to the FTA project development process, one of the more important changes brought about by MAP–21 was the elimination of the requirement for a standalone Alternatives Analysis that would culminate in the selection of a locally preferred alternative. The FTA will instead rely on the NEPA process for alternatives evaluation. The change will reduce redundancy in the New Starts project development process and streamline the review and selection of a locally preferred alternative. Marisol Simon, Regional Administrator. [FR Doc. 2013–27583 Filed 11–18–13; 8:45 am] BILLING CODE P DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Form 5307 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 5307, Application for Determination for Adopters of Master or Prototype or Volume Submitter Plans. DATES: Written comments should be received on or before January 21, 2014 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 copies of the form and instructions should be directed to Sara Covington, at Internal Revenue Service, TKELLEY on DSK3SPTVN1PROD with NOTICES SUMMARY: VerDate Mar<15>2010 17:21 Nov 18, 2013 Jkt 232001 room 6129, 1111 Constitution Avenue NW., Washington, DC 20224, or through the internet at Sara.L.Covington@irs.gov. SUPPLEMENTARY INFORMATION: Title: Application for Determination for Adopters of Master or Prototype or Volume Submitter Plans. OMB Number: 1545–0200. Form Number: 5307. Abstract: Employers whose pension plans meet the requirements of Internal Revenue Code section 401(a) are permitted a deduction for their contributions to these plans. To have a plan qualified under Code section 401(a), the employer must submit an application to the IRS as required by regulation § 1.401–1(b)(2). Form 5307 is used as an application for this purpose by adopters of master or prototype or volume submitter plans. 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. Estimated Number of Respondents: 100,000. Estimated Time per Respondent: 51 hours, 23 minutes. Estimated Total Annual Burden Hours: 5,139,000. 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 PO 00000 Frm 00166 Fmt 4703 Sfmt 4703 69527 technology; and (e) estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information. Approved: November 1, 2013. Allan Hopkins, IRS Tax Analyst. [FR Doc. 2013–27686 Filed 11–18–13; 8:45 am] BILLING CODE 4830–01–P 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)). DATES: Written comments should be received on or before January 21, 2014 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: 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. SUPPLEMENTARY INFORMATION: SUMMARY: 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 E:\FR\FM\19NON1.SGM 19NON1 TKELLEY on DSK3SPTVN1PROD with NOTICES 69528 Federal Register / Vol. 78, No. 223 / Tuesday, November 19, 2013 / Notices 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. 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. Currently, the IRS is seeking comments concerning the following forms, and reporting and recordkeeping requirements: Title: Direct Rollovers and 20-Percent Withholding Upon Eligible Rollover Distributions From Qualified Plans. OMB Number: 1545–1341. Regulation Project Number: EE–43– 92. Abstract: This regulation implements the provisions of the Unemployment Compensation Amendments of 1992 (Pub. L. 102–318), which impose mandatory 20 percent income tax withholding upon the taxable portion of certain distributions from a qualified pension plan or a tax-sheltered annuity that can be rolled over tax-free to another eligible retirement plan unless such amounts are transferred directly to such other plan in a ‘‘direct rollover’’ transaction. These provisions also require qualified pension plans and taxsheltered annuities to offer their participants the option to elect to make ‘‘direct rollovers’’ of their distributions and to provide distributees with a written explanation of the tax laws regarding their distributions and their option to elect such a rollover. Current Actions: There is no change to this existing regulation. Type of Review: Extension of a currently approved collection. Affected Public: Individuals, business or other for-profit organizations, not-for- VerDate Mar<15>2010 17:21 Nov 18, 2013 Jkt 232001 profit institutions, and Federal, state, local or tribal governments. Estimated Number of Respondents: 10,323,926. Estimated Time per Respondent: 13 minutes. Estimated Total Annual Burden Hours: 2,129,669. Title: Certain Transfers of Domestic Stock or Securities by U.S. Persons to Foreign Corporations. OMB Number: 1545–1478. Regulation Project Number: INTL–9– 95 (TD 8702). Abstract: This regulation relates to certain transfers of stock or securities of domestic corporations pursuant to the corporate organization, reorganization, or liquidation provisions of the internal Revenue Code. Transfers of stock or securities by U.S. persons in tax-free transactions are treated as taxable transactions when the acquirer is a foreign corporation, unless an exception applies under Code section 367(a). This regulation provides that no U.S. person will qualify for an exception unless the U.S. target company complies with certain reporting requirements. 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. Estimated Number of Responses: 100. Estimated Time per Response: 10 hours. Estimated Total Annual Burden Hours: 1,000. Title: REG–148867–03 (TD 9327) (Final) Disclosure of Returns and Return Information in Connection With Written Contracts or Agreements for the Acquisition of Property or Services for Tax Administration Purposes. OMB Number: 1545–1821. Regulation Project Number: REG– 148867–03. Abstract: The final regulations clarify that redisclosures or returns and return information by contractors to agents or subcontractors are permissible, and that the penalty provisions, written notification requirements, and safeguard requirements are applicable to these agents and subcontractors. Section 301.6103(n)–1(d) of the final regulations require that contractors, agents, and subcontractors who receive returns or return information under the final regulations must provide written notice to their officers and employees of the purposes for which returns or return information may be used and of the potential civil and criminal penalties for unauthorized inspections or disclosures, including informing them of the PO 00000 Frm 00167 Fmt 4703 Sfmt 4703 imposition of punitive damages in the case of a willful inspection or disclosure or an inspection or disclosure which is the result of gross negligence. Section 301.6103(n)–1(e)(3) of the final regulations require that before the execution of a contract or agreement for the acquisition of property or services under which returns or return information will be disclosed, the contract or agreement must be made available to the IRS. 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, not-for-profit institutions and Federal, state, local or tribal governments. Estimated Number of Respondents: 2,500. Estimated Time per Respondent: 0.1 hr. Estimated Total Annual Burden Hours: 250. Title: Disclosure by Tax-Exempt Entity Regarding Prohibited Tax Shelter Transaction. OMB Number: 1545–2078. Form Number: Form 8886–T. Abstract: Certain tax-exempt entities are required to file Form 8886–T to disclose information for each prohibited tax shelter transaction to which the entity was a party. Current Actions: There is no change in the paperwork burden previously approved by OMB. This form is being submitted for renewal purposes only. Type of Review: Extension of a currently approved collection. Affected Public: Businesses and other for-profit organizations, State, Local or Tribal Government. Estimated Number of Respondents: 6,500. Estimated Time per Respondent: 8 hours, 36 minutes. Estimated Total Annual Burden Hours: 55,900. Title: PTIN Supplemental Application For Foreign Persons Without a Social Security Number. OMB Number: 1545–2189. Form Number: 8946. Abstract: Most individuals applying for a Preparer Tax Identification Number (PTIN) will have a social security number, which will be used to help establish their identity. However, paid preparers that are nonresident aliens and cannot get a social security number will need to establish their identity prior to getting a PTIN. Form 8946 is being created to assist that population in establishing their identity while applying for a PTIN. E:\FR\FM\19NON1.SGM 19NON1 Federal Register / Vol. 78, No. 223 / Tuesday, November 19, 2013 / Notices Current Actions: There is no change in the paperwork burden previously approved by OMB. This form is being submitted for renewal purposes only. Type of Review: Extension of a currently approved collection. Affected Public: Businesses and other for-profit organizations. Estimated Number of Respondents: 20,000. Estimated Time per Respondent: 5.48 hrs. Estimated Total Annual Burden Hours: 105,400. 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. Approved: November 7, 2013. Yvette B. Lawrence, IRS Reports Clearance Officer. [FR Doc. 2013–27732 Filed 11–18–13; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Form 8945 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 TKELLEY on DSK3SPTVN1PROD with NOTICES SUMMARY: VerDate Mar<15>2010 17:21 Nov 18, 2013 Jkt 232001 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 the PTIN Supplemental Application For U.S. Citizens Without A Social Security Number Due To Conscientious Reasons. DATES: Written comments should be received on or before January 21, 2014 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 Sara Covington, at Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington DC 20224, or through the Internet, at Sara.L.Covington@irs.gov. SUPPLEMENTARY INFORMATION: Title: PTIN Supplemental Application For U.S. Citizens Without A Social Security Number Due To Conscientious Reasons. OMB Number: 1545–2188. Form Number: 8945. Abstract: Most individuals applying for a Preparer Tax Identification Number (PTIN) will have a social security number, which will be used to help establish their identity. However, there exists a population of U.S. residents that are religious objectors and do not have social security numbers. Form 8945 is being created to assist that population in establishing their identity while applying for a PTIN. Current Actions: There is no change in the paperwork burden previously approved by OMB. This form is being submitted for renewal purposes only. Type of Review: Extension of a currently approved collection. Affected Public: Businesses and other for-profit organizations. PO 00000 Frm 00168 Fmt 4703 Sfmt 9990 69529 Estimated Number of Respondents: 500. Estimated Time per Respondent: 5 hrs., 43 min. Estimated Total Annual Burden Hours: 2,860. 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: November 13, 2013. Allan Hopkins, IRS Tax Analyst. [FR Doc. 2013–27721 Filed 11–18–13; 8:45 am] BILLING CODE 4830–01–P E:\FR\FM\19NON1.SGM 19NON1

Agencies

[Federal Register Volume 78, Number 223 (Tuesday, November 19, 2013)]
[Notices]
[Pages 69527-69529]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2013-27732]


-----------------------------------------------------------------------

DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Information Collection; Comment Request

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)).

DATES: Written comments should be received on or before January 21, 
2014 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: 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.

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

[[Page 69528]]

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. 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.
    Currently, the IRS is seeking comments concerning the following 
forms, and reporting and recordkeeping requirements:

    Title: Direct Rollovers and 20-Percent Withholding Upon Eligible 
Rollover Distributions From Qualified Plans.
    OMB Number: 1545-1341.
    Regulation Project Number: EE-43-92.
    Abstract: This regulation implements the provisions of the 
Unemployment Compensation Amendments of 1992 (Pub. L. 102-318), which 
impose mandatory 20 percent income tax withholding upon the taxable 
portion of certain distributions from a qualified pension plan or a 
tax-sheltered annuity that can be rolled over tax-free to another 
eligible retirement plan unless such amounts are transferred directly 
to such other plan in a ``direct rollover'' transaction. These 
provisions also require qualified pension plans and tax-sheltered 
annuities to offer their participants the option to elect to make 
``direct rollovers'' of their distributions and to provide distributees 
with a written explanation of the tax laws regarding their 
distributions and their option to elect such a rollover.
    Current Actions: There is no change to this existing regulation.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals, business or other for-profit 
organizations, not-for-profit institutions, and Federal, state, local 
or tribal governments.
    Estimated Number of Respondents: 10,323,926.
    Estimated Time per Respondent: 13 minutes.
    Estimated Total Annual Burden Hours: 2,129,669.

    Title: Certain Transfers of Domestic Stock or Securities by U.S. 
Persons to Foreign Corporations.
    OMB Number: 1545-1478.
    Regulation Project Number: INTL-9-95 (TD 8702).
    Abstract: This regulation relates to certain transfers of stock or 
securities of domestic corporations pursuant to the corporate 
organization, reorganization, or liquidation provisions of the internal 
Revenue Code. Transfers of stock or securities by U.S. persons in tax-
free transactions are treated as taxable transactions when the acquirer 
is a foreign corporation, unless an exception applies under Code 
section 367(a). This regulation provides that no U.S. person will 
qualify for an exception unless the U.S. target company complies with 
certain reporting requirements.
    Current Actions: There is no change to this existing regulation.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit organizations.
    Estimated Number of Responses: 100.
    Estimated Time per Response: 10 hours.
    Estimated Total Annual Burden Hours: 1,000.

    Title: REG-148867-03 (TD 9327) (Final) Disclosure of Returns and 
Return Information in Connection With Written Contracts or Agreements 
for the Acquisition of Property or Services for Tax Administration 
Purposes.
    OMB Number: 1545-1821.
    Regulation Project Number: REG-148867-03.
    Abstract: The final regulations clarify that redisclosures or 
returns and return information by contractors to agents or 
subcontractors are permissible, and that the penalty provisions, 
written notification requirements, and safeguard requirements are 
applicable to these agents and subcontractors. Section 301.6103(n)-1(d) 
of the final regulations require that contractors, agents, and 
subcontractors who receive returns or return information under the 
final regulations must provide written notice to their officers and 
employees of the purposes for which returns or return information may 
be used and of the potential civil and criminal penalties for 
unauthorized inspections or disclosures, including informing them of 
the imposition of punitive damages in the case of a willful inspection 
or disclosure or an inspection or disclosure which is the result of 
gross negligence. Section 301.6103(n)-1(e)(3) of the final regulations 
require that before the execution of a contract or agreement for the 
acquisition of property or services under which returns or return 
information will be disclosed, the contract or agreement must be made 
available to the IRS.
    Current Actions: There is no change to this existing regulation.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit organizations, not-
for-profit institutions and Federal, state, local or tribal 
governments.
    Estimated Number of Respondents: 2,500.
    Estimated Time per Respondent: 0.1 hr.
    Estimated Total Annual Burden Hours: 250.

    Title: Disclosure by Tax-Exempt Entity Regarding Prohibited Tax 
Shelter Transaction.
    OMB Number: 1545-2078.
    Form Number: Form 8886-T.
    Abstract: Certain tax-exempt entities are required to file Form 
8886-T to disclose information for each prohibited tax shelter 
transaction to which the entity was a party.
    Current Actions: There is no change in the paperwork burden 
previously approved by OMB. This form is being submitted for renewal 
purposes only.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses and other for-profit organizations, 
State, Local or Tribal Government.
    Estimated Number of Respondents: 6,500.
    Estimated Time per Respondent: 8 hours, 36 minutes.
    Estimated Total Annual Burden Hours: 55,900.

    Title: PTIN Supplemental Application For Foreign Persons Without a 
Social Security Number.
    OMB Number: 1545-2189.
    Form Number: 8946.
    Abstract: Most individuals applying for a Preparer Tax 
Identification Number (PTIN) will have a social security number, which 
will be used to help establish their identity. However, paid preparers 
that are nonresident aliens and cannot get a social security number 
will need to establish their identity prior to getting a PTIN. Form 
8946 is being created to assist that population in establishing their 
identity while applying for a PTIN.

[[Page 69529]]

    Current Actions: There is no change in the paperwork burden 
previously approved by OMB. This form is being submitted for renewal 
purposes only.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses and other for-profit organizations.
    Estimated Number of Respondents: 20,000.
    Estimated Time per Respondent: 5.48 hrs.
    Estimated Total Annual Burden Hours: 105,400.
    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.

    Approved: November 7, 2013.
Yvette B. Lawrence,
IRS Reports Clearance Officer.
[FR Doc. 2013-27732 Filed 11-18-13; 8:45 am]
BILLING CODE 4830-01-P