Submission for OMB Review; Comment Request, 70412-70414 [2013-28200]
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70412
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Title: TD–8350—Requirements for
Investments To Qualify Under Section
936(d)(4) as Investments in Qualified
Caribbean Basin Countries.
Abstract: The collection of
information is required by the Internal
Revenue Service to verify that an
investment qualifies under IRC section
936(d)(4). The recordkeepers will be
possession corporations, certain
financial institutions located in Puerto
Rico, and borrowers of funds covered by
this regulation.
Affected Public: Private Sector:
Businesses or other for-profits.
Estimated Annual Burden Hours:
1,500.
OMB Number: 1545–1165.
Type of Review: Extension without
change of a currently approved
collection.
Title: Tax Information Authorization.
Form: 8821 and 8821–A.
Abstract: Form 8821 is used to
appoint someone to receive or inspect
certain tax information. Data is used
identify appointees and to ensure that
confidential information is not divulged
to unauthorized persons. Form 8821–A
is an authorization signed by a taxpayer
for the IRS to disclose returns and
return information to local law
enforcement in the event of a possible
identity theft.
Affected Public: Individuals or
Households.
Estimated Annual Burden Hours:
147,800.
OMB Number: 1545–1443.
Type of Review: Extension without
change of a currently approved
collection.
Title: TD 8686—Requirements To
Ensure Collection of Section 2056A
Estate Tax.
Abstract: The regulation provides
guidance relating to the additional
requirements necessary to ensure the
collection of the estate tax imposed
under Section 2056A(b) with respect to
taxable events involving qualified
domestic trusts (QDOT’S). In order to
ensure collection of the tax, the
regulation provides various security
options that may be selected by the trust
and the requirements associated with
each option. In addition, under certain
circumstances the trust is required to
file an annual statement with the IRS
disclosing the assets held by the trust.
Affected Public: Individuals or
Households.
Estimated Annual Burden Hours:
6,070.
OMB Number: 1545–1878.
Type of Review: Extension without
change of a currently approved
collection.
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Title: IRS e-File Signature
Authorization for an Exempt
Organization.
Form: 8879–EO.
Abstract: Form 8879–EO authorizes
an officer of an exempt organization and
electronic return originator (ERO) to use
a personal identification number (PIN)
to electronically sign an organization’s
electronic income tax return and, if
applicable, Electronic Funds
Withdrawal Consent.
Affected Public: Private Sector: Notfor-profit institutions.
Estimated Annual Burden Hours:
425,714.
OMB Number: 1545–2085.
Type of Review: Extension without
change of a currently approved
collection.
Title: Electronic Notice (e-Postcard).
Form: 990–N.
Abstract: Section 1223 of the Pension
Protection Act of 2006, enacted on
August 17, 2006, amended Internal
Revenue Code (Code) section 6033 by
adding Code section 6033(i), which
requires certain tax-exempt
organizations to file an annual
electronic notice (Form 990–N) for tax
years beginning after December 31,
2006. These organizations are not
required to file Form 990 (or Form 990–
EZ) because their gross receipts are
normally $25,000 or less.
Affected Public: Private Sector: Notfor-profit institutions.
Estimated Annual Burden Hours:
75,000.
OMB Number: 1545–2244.
Type of Review: Extension without
change of a currently approved
collection.
Title: Notice 2013–40, Low-Income
Housing Credit Disaster Relief for
Oklahoma Severe Storms and
Tornadoes.
Abstract: The Internal Revenue
Service is suspending certain
requirements under § 42 of the Internal
Revenue Code for low-income housing
credit projects to provide emergency
housing relief needed as a result of the
devastation caused by severe storms and
tornadoes in the State of Oklahoma
beginning May 18, 2013. This relief is
being granted pursuant to the Service’s
authority under § 42(n) and § 1.42–13(a)
of the Income Tax Regulations.
Affected Public: Private Sector:
Businesses or other for-profits.
Estimated Annual Burden Hours: 25.
Dawn D. Wolfgang,
Treasury PRA Clearance Officer.
[FR Doc. 2013–28132 Filed 11–22–13; 8:45 am]
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DEPARTMENT OF THE TREASURY
Submission for OMB Review;
Comment Request
November 20, 2013.
The Department of the Treasury will
submit the following information
collection requests to the Office of
Management and Budget (OMB) for
review and clearance in accordance
with the Paperwork Reduction Act of
1995, Public Law 104–13, on or after the
date of publication of this notice.
DATES: Comments should be received on
or before December 26, 2013 to be
assured of consideration.
ADDRESSES: Send comments regarding
the burden estimate, or any other aspect
of the information collection, including
suggestions for reducing the burden, to
(1) Office of Information and Regulatory
Affairs, Office of Management and
Budget, Attention: Desk Officer for
Treasury, New Executive Office
Building, Room 10235, Washington, DC
20503, or email at OIRA_Submission@
OMB.EOP.gov and (2) Treasury PRA
Clearance Officer, 1750 Pennsylvania
Ave. NW., Suite 8141, Washington, DC
20220, or email at PRA@treasury.gov.
FOR FURTHER INFORMATION CONTACT:
Copies of the submission(s) may be
obtained by calling (202) 622–1295,
sending an email to PRA@treasury.gov,
or the entire information collection
request may be found at
www.reginfo.gov.
Internal Revenue Service (IRS)
OMB Number: 1545–0042.
Type of Review: Extension without
change of a currently approved
collection.
Title: Application to Use LIFO
Inventory Method.
Form: 970.
Abstract: Form 970 is filed by
individuals, partnerships, trusts, estates,
or corporations to elect to use the lastin, first-out (LIFO) inventory method or
to extend the LIFO method to additional
goods. The IRS uses Form 970 to
determine if the election was properly
made.
Affected Public: Private Sector:
Businesses or other for-profits.
Estimated Annual Burden Hours:
42,220.
OMB Number: 1545–0112.
Type of Review: Extension without
change of a currently approved
collection.
Title: Form 1099–INT, Interest
Income.
Form: 1099–INT.
Abstract: Form 1099–INT is used for
reporting interest income paid, as
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Federal Register / Vol. 78, No. 227 / Monday, November 25, 2013 / Notices
required by sections 6049 and 6041 of
the Internal Revenue Code. It is used to
verify that payees are correctly reporting
their income.
Affected Public: Private Sector:
Businesses or other for-profits.
Estimated Annual Burden Hours:
63,079,438.
sroberts on DSK5SPTVN1PROD with NOTICES
OMB Number: 1545–0191.
Type of Review: Extension without
change of a currently approved
collection.
Title: Investment Interest Expense
Deduction.
Form: 4952.
Abstract: Internal Revenue Code
section 163(d) provides a limitation on
individuals, estates, or trusts that paid
or accrued interest on investment
indebtedness. Form 4952 is used to
accumulate a taxpayer’s interest from all
sources and provides a line-by-line
computation of the allowable deduction
for investment interest.
Affected Public: Individuals or
Households.
Estimated Annual Burden Hours:
205,596.
OMB Number: 1545–0800.
Type of Review: Extension without
change of a currently approved
collection.
Title: Reg. 601.601 Rules and
Regulations.
Abstract: Persons wishing to speak at
a public hearing on a proposed rule
must submit written comments and an
outline within prescribed time limits,
for use in preparing agendas and
allocating time. Persons interested in
the issuance, amendment, or repeal of a
rule may submit a petition for this. IRS
considers the petitions in its
deliberations.
Affected Public: Private Sector:
Businesses or other for-profits, Farms,
and Not-for-profit institutions.
Estimated Annual Burden Hours: 900.
OMB Number: 1545–1287.
Type of Review: Extension without
change of a currently approved
collection.
Title: FI–3–91 (TD 8456—Final)
Capitalization of Certain Policy
Acquisition Expenses.
Abstract: Insurance companies that
enter into reinsurance agreements must
determine the amounts to be capitalized
under those agreements consistently.
The regulations provide elections to
permit companies to shift the burden of
capitalization for their mutual benefit.
Affected Public: Private Sector:
Businesses or other for-profits.
Estimated Annual Burden Hours:
2,070.
OMB Number: 1545–1308.
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Type of Review: Extension without
change of a currently approved
collection.
Title: PS–260–82 (Final) Election,
Revocation, Termination, and Tax Effect
of Subchapter S Status—TD 8449.
Abstract: Sections 1–1362 through
1.1362–7 of the Income Tax Regulations
provide the specific procedures and
requirements necessary to implement
section 1362, including the filing of
various elections and statements with
the Internal Revenue Service.
Affected Public: Individuals or
Households and Private Sector:
Businesses or other for-profits, and
farms.
Estimated Annual Burden Hours: 322.
OMB Number: 1545–1576.
Type of Review: Extension without
change of a currently approved
collection.
Title: Student Loan Interest
Statement.
Form: 1098–E.
Abstract: Section 6050S(b)(2) of the
Internal Revenue Code requires persons
(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.
Affected Public: Individuals or
Households.
Estimated Annual Burden Hours:
1,051,357.
OMB Number: 1545–1861.
Type of Review: Extension without
change of a currently approved
collection.
Title: Revenue Procedure 2004–19,
Probable or Prospective Reserves Safe
Harbor.
Abstract: Revenue Procedure 2004–19
requires a taxpayer to file an election
statement with the Service if the
taxpayer wants to use the safe harbor to
estimate the taxpayers’ oil and gas
properties’ probable or prospective
reserves for purposes of computing cost
depletion under Sec. 611 of the Internal
Revenue Code.
Affected Public: Private Sector:
Businesses or other for-profits.
Estimated Annual Burden Hours: 50.
OMB Number: 1545–1879.
Type of Review: Extension without
change of a currently approved
collection.
Title: Exempt Organization
Declaration and Signature for Electronic
Filing.
Form: 8453–EO.
Abstract: Form 8453–EO is used to
enable the electronic filing of Forms
990, 990–EZ, 990–PF, or 1120–POL.
Affected Public: Private Sector: Notfor-profit institutions.
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70413
Estimated Annual Burden Hours:
1,046.
OMB Number: 1545–1881.
Type of Review: Extension without
change of a currently approved
collection.
Title: Election to Treat a Qualified
Revocable Trust as Part of an Estate.
Form: 8855.
Abstract: Form 8855 is used to make
a section 645 election that allows a
qualified revocable trust to be treated
and taxed (for income tax purposes) as
part of its related estate during the
election period.
Affected Public: Private Sector:
Businesses or other for-profits.
Estimated Annual Burden Hours:
28,200.
OMB Number: 1545–2052.
Type of Review: Revision of a
currently approved collection.
Title: U.S. Income Tax Return for
Cooperative Associations.
Abstract: IRS Code section 1381
requires subchapter T cooperatives to
file returns. Previously, farmers’
cooperatives filed Form 990–C, and
other subchapter T cooperatives filed
Form 1120. If the subchapter T
cooperative does not meet certain
requirements, the due date of its return
is two and one-half months after the end
of its tax year which is the same as the
due date for all other corporations. The
due date for income tax returns filed by
subchapter T cooperatives that meet
certain requirements is eight and onehalf months after the end of their tax
year. Cooperatives that filed their
income tax returns on Form 1120 were
considered to be late, and penalties
were assessed since they had not filed
by the normal due date for Form 1120.
Due to the assessment of the penalties,
burden was placed on the taxpayer and
on the IRS employees to resolve the
issue.
Affected Public: Private Sector:
Businesses or other for-profits.
Estimated Annual Burden Hours:
335,700.
OMB Number: 1545–2055.
Type of Review: Extension without
change of a currently approved
collection.
Title: Energy Efficient Appliance
Credit.
Form: 8909.
Abstract: Form 8909, Energy Efficient
Appliance Credit, was developed to
carry out the provisions of Code section
45M. This section was added by section
1334 of the Energy Policy Act of 2005
(P.L. 109–58). The form provides a
means for the eligible manufacturer/
taxpayer to compute the amount of, and
claim, the credit.
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70414
Federal Register / Vol. 78, No. 227 / Monday, November 25, 2013 / Notices
Affected Public: Private Sector:
Businesses or other for-profits.
Estimated Annual Burden Hours: 131.
DEPARTMENT OF VETERANS
AFFAIRS
Brenda Simms,
Treasury PRA Clearance Officer.
Agency Information Collection
(Supportive Services for Veteran
Families (SSVF) Program) Application
for Supportive Services Grant
Activities: Under OMB Review
[FR Doc. 2013–28200 Filed 11–22–13; 8:45 am]
BILLING CODE 4810–01–P
Veterans Health
Administration, Department of Veterans
Affairs.
ACTION: Notice.
AGENCY:
DEPARTMENT OF THE TREASURY
United States Mint
Pricing for the 2013 Coin and
Chronicles Set—Theodore Roosevelt
United States Mint, Department
of the Treasury.
AGENCY:
ACTION:
Notice.
The United States Mint is
announcing a price of $57.95 for the
2013 Coin and Chronicles Set—
Theodore Roosevelt.
SUMMARY:
FOR FURTHER INFORMATION CONTACT:
Marc Landry, Acting Associate Director
for Sales and Marketing; United States
Mint; 801 9th Street NW., Washington,
DC 20220; or call 202–354–7500.
Authority: 31 U.S.C. 5111, 5112 & 9701.
Dated: November 19, 2013.
Richard A. Peterson,
Deputy Director, United States Mint.
[FR Doc. 2013–28185 Filed 11–22–13; 8:45 am]
BILLING CODE P
DEPARTMENT OF THE TREASURY
United States Mint
Pricing for the 2013 United States Mint
Limited Edition Silver Proof SetTM
United States Mint, Department
of the Treasury.
AGENCY:
ACTION:
Notice.
The United States Mint is
announcing a price of $139.95 for the
2013 United States Mint Limited
Edition Silver Proof Set.
SUMMARY:
sroberts on DSK5SPTVN1PROD with NOTICES
FOR FURTHER INFORMATION CONTACT:
Marc Landry, Acting Associate Director
for Sales and Marketing; United States
Mint; 801 9th Street NW., Washington,
DC 20220; or call 202–354–7500.
Authority: 31 U.S.C. 5111, 5112 & 9701.
Dated: November 19, 2013.
Richard A. Peterson,
Deputy Director, United States Mint.
[FR Doc. 2013–28184 Filed 11–22–13; 8:45 am]
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[OMB Control No. 2900–0757]
In compliance with the
Paperwork Reduction Act (PRA) of 1995
(44 U.S.C. 3501–3521), this notice
announces that the Veterans Health
Administration, Department of Veterans
Affairs, will submit the collection of
information abstracted below to the
Office of Management and Budget
(OMB) for review and comment. The
PRA submission describes the nature of
the information collection and its
expected cost and burden and includes
the actual data collection instrument.
DATES: Comments must be submitted on
or before December 26, 2013
ADDRESSES: Submit written comments
on the collection of information through
www.Regulations.gov, or to Office of
Information and Regulatory Affairs,
Office of Management and Budget, Attn:
VA Desk Officer; 725 17th St. NW.,
Washington, DC 20503 or sent through
electronic mail to oira_submission@
omb.eop.gov. Please refer to ‘‘OMB
Control No. 2900–0757’’ in any
correspondence.
FOR FURTHER INFORMATION CONTACT:
Crystal Rennie, Enterprise Records
Service (005R1B), Department of
Veterans Affairs, 810 Vermont Avenue
NW., Washington, DC 20420, (202) 632–
7492 or email crystal.rennie@va.gov.
Please refer to ‘‘OMB Control No. 2900–
0757, Proposed Information Collection
(Supportive Services for Veteran
Families (SSVF) Program, Application
for Supportive Services Grant.
SUPPLEMENTARY INFORMATION: Under the
PRA of 1995 (Pub. L. 104–13; 44 U.S.C.
3501–3521), Federal agencies must
obtain approval from the Office of
Management and Budget (OMB) for each
collection of information they conduct
or sponsor. This request for comment is
being made pursuant to Section
3506(c)(2)(A) of the PRA.
With respect to the following
collection of information, VHA invites
comments on: (1) Whether the proposed
collection of information is necessary
for the proper performance of VHA’s
functions, including whether the
information will have practical utility;
SUMMARY:
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(2) the accuracy of VHA’s estimate of
the burden of the proposed collection of
information; (3) ways to enhance the
quality, utility, and clarity of the
information to be collected; and (4)
ways to minimize the burden of the
collection of information on
respondents, including through the use
of automated collection techniques or
the use of other forms of information
technology.
Title: Supportive Services for Veteran
Families (SSVF) Program.
a. Application for Supportive Services
Grants VA Form 10–10072.
b. Participant Satisfaction Survey, VA
Form 10–10072a.
c. Quarterly Grantee Performance
Report, VA Form 10–10072b.
d. Renewal Application. VA Form 10–
10072c.
e. Applicant Budget Template Excel
Worksheet.
OMB Control Number: 2900–0757.
Type of Review: Revised data
collection.
Abstract: The purpose of the
Supportive Services for Veteran
Families (SSVF) Program is to provide
supportive services grants to private
non-profit organizations and consumer
cooperatives who will coordinate or
provide supportive services to very lowincome Veteran families who are
residing in permanent housing, are
homeless and scheduled to become
residents of permanent housing within
a specified time period, or after exiting
permanent housing, are seeking other
housing that is responsive to such very
low-income Veteran family’s needs and
preferences.
An agency may not conduct or
sponsor, and a person is not required to
respond to a collection of information
unless it displays a currently valid OMB
control number. The Federal Register
Notice with a 60-day comment period
soliciting comments on this collection
of information was published on August
27, 2013, Vol. 78, No. 166, pages 53011–
53012.
Affected Public: Individuals or
households.
Estimated Annual Burden: 3 year
average burden hours, 14,000.
Estimated Average Burden per
Respondent: 35 hours.
Frequency of Response: One-time.
Estimated Number of Respondents:
400.
Dated: November 19, 2013.
By direction of the Secretary.
Crystal Rennie,
VA Clearance Officer, Department of Veterans
Affairs.
[FR Doc. 2013–28144 Filed 11–22–13; 8:45 am]
BILLING CODE 8320–01–P
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]]>Agencies
[Federal Register Volume 78, Number 227 (Monday, November 25, 2013)]
[Notices]
[Pages 70412-70414]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2013-28200]
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DEPARTMENT OF THE TREASURY
Submission for OMB Review; Comment Request
November 20, 2013.
The Department of the Treasury will submit the following
information collection requests to the Office of Management and Budget
(OMB) for review and clearance in accordance with the Paperwork
Reduction Act of 1995, Public Law 104-13, on or after the date of
publication of this notice.
DATES: Comments should be received on or before December 26, 2013 to be
assured of consideration.
ADDRESSES: Send comments regarding the burden estimate, or any other
aspect of the information collection, including suggestions for
reducing the burden, to (1) Office of Information and Regulatory
Affairs, Office of Management and Budget, Attention: Desk Officer for
Treasury, New Executive Office Building, Room 10235, Washington, DC
20503, or email at OIRA_Submission@OMB.EOP.gov and (2) Treasury PRA
Clearance Officer, 1750 Pennsylvania Ave. NW., Suite 8141, Washington,
DC 20220, or email at PRA@treasury.gov.
FOR FURTHER INFORMATION CONTACT: Copies of the submission(s) may be
obtained by calling (202) 622-1295, sending an email to
PRA@treasury.gov, or the entire information collection request may be
found at www.reginfo.gov.
Internal Revenue Service (IRS)
OMB Number: 1545-0042.
Type of Review: Extension without change of a currently approved
collection.
Title: Application to Use LIFO Inventory Method.
Form: 970.
Abstract: Form 970 is filed by individuals, partnerships, trusts,
estates, or corporations to elect to use the last-in, first-out (LIFO)
inventory method or to extend the LIFO method to additional goods. The
IRS uses Form 970 to determine if the election was properly made.
Affected Public: Private Sector: Businesses or other for-profits.
Estimated Annual Burden Hours: 42,220.
OMB Number: 1545-0112.
Type of Review: Extension without change of a currently approved
collection.
Title: Form 1099-INT, Interest Income.
Form: 1099-INT.
Abstract: Form 1099-INT is used for reporting interest income paid,
as
[[Page 70413]]
required by sections 6049 and 6041 of the Internal Revenue Code. It is
used to verify that payees are correctly reporting their income.
Affected Public: Private Sector: Businesses or other for-profits.
Estimated Annual Burden Hours: 63,079,438.
OMB Number: 1545-0191.
Type of Review: Extension without change of a currently approved
collection.
Title: Investment Interest Expense Deduction.
Form: 4952.
Abstract: Internal Revenue Code section 163(d) provides a
limitation on individuals, estates, or trusts that paid or accrued
interest on investment indebtedness. Form 4952 is used to accumulate a
taxpayer's interest from all sources and provides a line-by-line
computation of the allowable deduction for investment interest.
Affected Public: Individuals or Households.
Estimated Annual Burden Hours: 205,596.
OMB Number: 1545-0800.
Type of Review: Extension without change of a currently approved
collection.
Title: Reg. 601.601 Rules and Regulations.
Abstract: Persons wishing to speak at a public hearing on a
proposed rule must submit written comments and an outline within
prescribed time limits, for use in preparing agendas and allocating
time. Persons interested in the issuance, amendment, or repeal of a
rule may submit a petition for this. IRS considers the petitions in its
deliberations.
Affected Public: Private Sector: Businesses or other for-profits,
Farms, and Not-for-profit institutions.
Estimated Annual Burden Hours: 900.
OMB Number: 1545-1287.
Type of Review: Extension without change of a currently approved
collection.
Title: FI-3-91 (TD 8456--Final) Capitalization of Certain Policy
Acquisition Expenses.
Abstract: Insurance companies that enter into reinsurance
agreements must determine the amounts to be capitalized under those
agreements consistently. The regulations provide elections to permit
companies to shift the burden of capitalization for their mutual
benefit.
Affected Public: Private Sector: Businesses or other for-profits.
Estimated Annual Burden Hours: 2,070.
OMB Number: 1545-1308.
Type of Review: Extension without change of a currently approved
collection.
Title: PS-260-82 (Final) Election, Revocation, Termination, and Tax
Effect of Subchapter S Status--TD 8449.
Abstract: Sections 1-1362 through 1.1362-7 of the Income Tax
Regulations provide the specific procedures and requirements necessary
to implement section 1362, including the filing of various elections
and statements with the Internal Revenue Service.
Affected Public: Individuals or Households and Private Sector:
Businesses or other for-profits, and farms.
Estimated Annual Burden Hours: 322.
OMB Number: 1545-1576.
Type of Review: Extension without change of a currently approved
collection.
Title: Student Loan Interest Statement.
Form: 1098-E.
Abstract: Section 6050S(b)(2) of the Internal Revenue Code requires
persons (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.
Affected Public: Individuals or Households.
Estimated Annual Burden Hours: 1,051,357.
OMB Number: 1545-1861.
Type of Review: Extension without change of a currently approved
collection.
Title: Revenue Procedure 2004-19, Probable or Prospective Reserves
Safe Harbor.
Abstract: Revenue Procedure 2004-19 requires a taxpayer to file an
election statement with the Service if the taxpayer wants to use the
safe harbor to estimate the taxpayers' oil and gas properties' probable
or prospective reserves for purposes of computing cost depletion under
Sec. 611 of the Internal Revenue Code.
Affected Public: Private Sector: Businesses or other for-profits.
Estimated Annual Burden Hours: 50.
OMB Number: 1545-1879.
Type of Review: Extension without change of a currently approved
collection.
Title: Exempt Organization Declaration and Signature for Electronic
Filing.
Form: 8453-EO.
Abstract: Form 8453-EO is used to enable the electronic filing of
Forms 990, 990-EZ, 990-PF, or 1120-POL.
Affected Public: Private Sector: Not-for-profit institutions.
Estimated Annual Burden Hours: 1,046.
OMB Number: 1545-1881.
Type of Review: Extension without change of a currently approved
collection.
Title: Election to Treat a Qualified Revocable Trust as Part of an
Estate.
Form: 8855.
Abstract: Form 8855 is used to make a section 645 election that
allows a qualified revocable trust to be treated and taxed (for income
tax purposes) as part of its related estate during the election period.
Affected Public: Private Sector: Businesses or other for-profits.
Estimated Annual Burden Hours: 28,200.
OMB Number: 1545-2052.
Type of Review: Revision of a currently approved collection.
Title: U.S. Income Tax Return for Cooperative Associations.
Abstract: IRS Code section 1381 requires subchapter T cooperatives
to file returns. Previously, farmers' cooperatives filed Form 990-C,
and other subchapter T cooperatives filed Form 1120. If the subchapter
T cooperative does not meet certain requirements, the due date of its
return is two and one-half months after the end of its tax year which
is the same as the due date for all other corporations. The due date
for income tax returns filed by subchapter T cooperatives that meet
certain requirements is eight and one-half months after the end of
their tax year. Cooperatives that filed their income tax returns on
Form 1120 were considered to be late, and penalties were assessed since
they had not filed by the normal due date for Form 1120. Due to the
assessment of the penalties, burden was placed on the taxpayer and on
the IRS employees to resolve the issue.
Affected Public: Private Sector: Businesses or other for-profits.
Estimated Annual Burden Hours: 335,700.
OMB Number: 1545-2055.
Type of Review: Extension without change of a currently approved
collection.
Title: Energy Efficient Appliance Credit.
Form: 8909.
Abstract: Form 8909, Energy Efficient Appliance Credit, was
developed to carry out the provisions of Code section 45M. This section
was added by section 1334 of the Energy Policy Act of 2005 (P.L. 109-
58). The form provides a means for the eligible manufacturer/taxpayer
to compute the amount of, and claim, the credit.
[[Page 70414]]
Affected Public: Private Sector: Businesses or other for-profits.
Estimated Annual Burden Hours: 131.
Brenda Simms,
Treasury PRA Clearance Officer.
[FR Doc. 2013-28200 Filed 11-22-13; 8:45 am]
BILLING CODE 4810-01-P
