Proposed Collection; Comment Request for Form 8867, 70631-70632 [2013-28286]

Download as PDF Federal Register / Vol. 78, No. 228 / Tuesday, November 26, 2013 / Notices Habitacional Emilio Porte Gil, Delegacion Tlalpan, Mexico, D.F., Mexico; DOB 11 Dec 1961; POB Fresnillo, Zacatecas, Mexico; nationality Mexico; Tax ID No. 06796108238 (Mexico); C.U.R.P. LOHM611211HZSZRG11 (Mexico) (individual) [SDNTK]. 2. VILLA SANCHEZ, Arnoldo (a.k.a. CALDERON SANCHEZ, Erick Rene), Calle Paseo San Carlos 3013, Fraccionamiento Valle Real, Zapopan, Jalisco, Mexico; DOB 31 Jan 1974; POB Guerrero, Mexico; nationality Mexico; Tax ID No. 39037400668 (Mexico); C.U.R.P. VISA740131HGRLNR07 (Mexico) (individual) [SDNTK]. Entity 3. SISTEMAS ELITE DE SEGURIDAD PRIVADA, S.A. DE C.V., Mexialtzingo 1964, Col. Americana, Guadalajara, Jalisco 44150, Mexico; RFC SES–01095– VE6 (Mexico) [SDNTK]. Dated: November 14, 2013. Adam J. Szubin, Director, Office of Foreign Assets Control. [FR Doc. 2013–28290 Filed 11–25–13; 8:45 am] BILLING CODE 4810–AL–P DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Forms 8804, 8804 (Sch. A), 8805 and 8813 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 8804, Annual Return for Partnership Withholding Tax (Section 1446); Form 8804 (Sch. A), Penalty for Underpayment of Estimated Section 1446 Tax by Partnerships; Form 8805, Foreign Partner’s Information Statement of Section 1446 Withholding Tax; and Form 8813, Partnership Withholding Tax Payment Voucher (Section 1446). DATES: Written comments should be received on or before January 27, 2014 to be assured of consideration. emcdonald on DSK67QTVN1PROD with NOTICES SUMMARY: VerDate Mar<15>2010 18:04 Nov 25, 2013 Jkt 232001 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 forms and instructions should be directed to Kerry Dennis at Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, DC 20224, or through the internet, at Kerry.Dennis@irs.gov. SUPPLEMENTARY INFORMATION: Title: Form 8804, Annual Return for Partnership Withholding Tax (Section 1446); Form 8804 (Sch. A), Penalty for Underpayment of Estimated Section 1446 Tax by Partnerships; Form 8805, Foreign Partner’s Information Statement of Section 1446 Withholding Tax; and Form 8813, Partnership Withholding Tax Payment Voucher 8813, Partnership Withholding Tax Payment Voucher (Section 1446). OMB Number: 1545–1119. Abstract: Internal Revenue Code section 1446 requires partnerships that are engaged in the conduct of a trade or business in the United States to pay a withholding tax if they have effectively collected taxable income that is allocable to foreign partners. The partnerships use Form 8813 to make payments of withholding tax to the IRS. They use Forms 8804 and 8805 to make annual reports to provide the IRS and affected partners with information to assure proper withholding, crediting to partners’ accounts and compliance. Current Actions: Due to changes required by the American Taxpayer Relief Act of 2012 (ATRA), we estimate an increase of 24,000 additional filers. The increase in agency estimates along with the changes in Form 8804, result in an overall hourly burden increase of 93,020 (161,025 to 254,045) for the collection. Type of Review: Revision of a currently approved collection. Affected Public: Business or other forprofit organizations and individuals. Estimated Number of Respondents: 79,500. Estimated Total Annual Burden Hours: 254,045. 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 ADDRESSES: PO 00000 Frm 00104 Fmt 4703 Sfmt 4703 70631 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 19, 2013. R. Joseph Durbala, IRS Reports Clearance Officer. [FR Doc. 2013–28287 Filed 11–25–13; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Form 8867 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 8867, Paid Preparer’s Earned Income Credit Checklist. DATES: Written comments should be received on or before January 27, 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 SUMMARY: E:\FR\FM\26NON1.SGM 26NON1 70632 Federal Register / Vol. 78, No. 228 / Tuesday, November 26, 2013 / Notices emcdonald on DSK67QTVN1PROD with NOTICES copies of the form and instructions should be directed to Kerry.Dennis at Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, DC 20224, or through the Internet at Kerry.Dennis@irs.gov. SUPPLEMENTARY INFORMATION: Title: Paid Preparer’s Earned Income Credit Checklist. OMB Number: 1545–1629. Form Number: 8867. Abstract: Form 8867 helps preparers meet the due diligence requirements of Internal Revenue Code section 6695(g), which was added by section 1085(a)(2) of the Taxpayer Relief Act of 1997. Paid preparers of Federal Income tax returns or claims for refund involving the earned income credit (EIC) must meet the due diligence requirements in determining if the taxpayer is eligible for the RIC and the amount of the credit. Failure to do so could result in a $100 penalty for each failure. Completion of Form 8867 is one of the due diligence requirements. Current Actions: There are no changes being made to the form at this time. VerDate Mar<15>2010 18:04 Nov 25, 2013 Jkt 232001 Type of Review: Extension of a currently approved collection. Affected Public: Business or other forprofit organizations. Estimated Number of Responses: 8,368,447. Estimated Time per Respondent: 2 hour, 7 minutes. Estimated Total Annual Burden Hours: 17,824,793. 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 PO 00000 Frm 00105 Fmt 4703 Sfmt 9990 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: October 23, 2013. R. Joseph Durbala, IRS Reports Clearance Officer. [FR Doc. 2013–28286 Filed 11–25–13; 8:45 am] BILLING CODE 4830–01–P E:\FR\FM\26NON1.SGM 26NON1

Agencies

[Federal Register Volume 78, Number 228 (Tuesday, November 26, 2013)]
[Notices]
[Pages 70631-70632]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2013-28286]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Form 8867

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 8867, Paid Preparer's Earned Income Credit Checklist.

DATES: Written comments should be received on or before January 27, 
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

[[Page 70632]]

copies of the form and instructions should be directed to Kerry.Dennis 
at Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., 
Washington, DC 20224, or through the Internet at Kerry.Dennis@irs.gov.

SUPPLEMENTARY INFORMATION: 
    Title: Paid Preparer's Earned Income Credit Checklist.
    OMB Number: 1545-1629.
    Form Number: 8867.
    Abstract: Form 8867 helps preparers meet the due diligence 
requirements of Internal Revenue Code section 6695(g), which was added 
by section 1085(a)(2) of the Taxpayer Relief Act of 1997. Paid 
preparers of Federal Income tax returns or claims for refund involving 
the earned income credit (EIC) must meet the due diligence requirements 
in determining if the taxpayer is eligible for the RIC and the amount 
of the credit. Failure to do so could result in a $100 penalty for each 
failure. Completion of Form 8867 is one of the due diligence 
requirements.
    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 Responses: 8,368,447.
    Estimated Time per Respondent: 2 hour, 7 minutes.
    Estimated Total Annual Burden Hours: 17,824,793.
    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: October 23, 2013.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. 2013-28286 Filed 11-25-13; 8:45 am]
BILLING CODE 4830-01-P
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