Submission for OMB Review; Comment Request, 5022-5024 [2014-01875]
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Federal Register / Vol. 79, No. 20 / Thursday, January 30, 2014 / Notices
20503, or email at OIRA_Submission@
OMB.EOP.GOV and (2) Treasury PRA
Clearance Officer, 1750 Pennsylvania
Ave. NW., Suite 8140, Washington, DC
20220, or email at PRA@treasury.gov.
FOR FURTHER INFORMATION CONTACT:
Copies of the submission(s) may be
obtained by calling (202) 927–5331,
email at PRA@treasury.gov, or the entire
information collection request may be
found at www.reginfo.gov.
Bureau of the Fiscal Service
OMB Number: 1535–0069.
Type of Review: Revision of a
currently approved collection.
Title: Legacy Treasury Direct Forms.
Form: PD Forms 5178, 5179, 5182,
5188, 5191, 5235, and 5236.
Abstract: Used to purchase and
maintain Treasury Bills, Notes and
Bonds.
Affected Public: Individuals or
Households.
Estimated Annual Burden Hours:
4,528.
OMB Number: 1535–0122.
Type of Review: Extension without
change of a currently approved
collection.
Title: Voluntary Customer Satisfaction
Survey to Implement Executive Order
12862.
Abstract: Voluntary Survey to
determine customer satisfaction levels
with current programs and explore ways
to meet future needs of customers.
Affected Public: Individuals or
Households.
Estimated Burden Hours: 876.
OMB Number: 1535–0128.
Type of Review: Revision of a
currently approved collection.
Title: Direct Deposit Sign-Up Form.
Form: PD F 5396.
Abstract: Used to request the direct
deposit of Series HH or Series H bond
interest payments or a savings bond
redemption payment.
Affected Public: Individuals or
Households.
Estimated Annual Burden Hours:
9,167.
Dawn D. Wolfgang,
Treasury PRA Clearance Officer.
[FR Doc. 2014–01829 Filed 1–29–14; 8:45 am]
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BILLING CODE 4810–39–P
DEPARTMENT OF THE TREASURY
Submission for OMB Review;
Comment Request
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.
DEPARTMENT OF THE TREASURY
Comments should be received on
or before March 3, 2014 to be assured
of consideration.
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 March 3, 2014 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 8140, Washington, DC
20220, or email at PRA@treasury.gov.
FOR FURTHER INFORMATION CONTACT:
Copies of the submission(s) may be
obtained by calling (202) 927–5331,
email at PRA@treasury.gov, or the entire
information collection request may be
found at www.reginfo.gov.
DATES:
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.
ADDRESSES:
FOR FURTHER INFORMATION CONTACT:
Copies of the submission may be
obtained by calling (202) 622–1295,
emailing PRA@treasury.gov, or the
entire information collection request
may be found at www.reginfo.gov.
Financial Crimes Enforcement Network
(FinCEN)
OMB Number: 1506–0046.
Type of Review: Extension without
change of a currently approved
collection.
Title: Financial Crimes Enforcement
Network; Anti-Money Laundering
Programs; Special Due Diligence
Programs for Certain Foreign Accounts.
Abstract: The Financial Crimes
Enforcement Network is renewing
without change this Bank Secrecy Act
regulation that implements section
5318(i)(2) of title 31, United States
Code, as added by section 312 of the
Uniting and Strengthening America by
Providing Appropriate Tools Required
to Intercept and Obstruct Terrorism
(USA PATRIOT) Act of 2001 (‘‘Act’’),
which requires U.S. financial
institutions to conduct enhanced due
diligence with regard to correspondent
accounts established, maintained,
administered, or managed for certain
types of foreign banks.
Affected Public: Private Sector:
Businesses or other for-profits.
Estimated Annual Burden Hours:
56,326.
January 27, 2014.
The Department of the Treasury will
submit the following information
collection requests to the Office of
Brenda Simms,
Treasury PRA Clearance Officer.
[FR Doc. 2014–01873 Filed 1–29–14; 8:45 am]
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BILLING CODE 4810–25–P
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Submission for OMB Review;
Comment Request
January 27, 2014.
Internal Revenue Service (IRS)
OMB Number: 1545–0035.
Type of Review: Extension without
change of a currently approved
collection.
Title: Employer’s Annual Tax Return
for Agricultural Employees.
Form: 943, 943–PR, 943A–PR, 943–X,
943X–PR.
Abstract: Agricultural employers must
prepare and file Form 943 and Form
943–PR (Puerto Rico only) to report and
pay FICA taxes and income tax
voluntarily withheld (Form 943 only).
Agricultural employees may attach
Forms 943–A and 943A–PR to Forms
943 and 943–PR to show their tax
liabilities for semiweekly periods. The
information is used to verify that the
correct tax has been paid.
Affected Public: Private Sector: Farms,
Not-for-profit institutions.
Estimated Annual Burden Hours:
10,880,812.
OMB Number: 1545–1081.
Type of Review: Extension without
change of a currently approved
collection.
Title: Application for Extension of
Time to File Information Returns.
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Form: 8809.
Abstract: Form 8809 is used to request
an extension of time to file Forms W–
2, W–2G, 1042–S, 1097, 1098, 1099,
3921, 3922, 5498, and 8027. The IRS
reviews the information contained on
the form to determine whether an
extension should be granted.
Affected Public: Private Sector:
Businesses or other for-profits, Farms,
Not-for-profit institutions.
Estimated Annual Burden Hours:
237,000.
OMB Number: 1545–1112.
Type of Review: Revision of a
currently approved collection.
Title: 26 CFR 301.9100–8—Time and
Manner of Making Certain Elections
Under the Technical and Miscellaneous
Revenue Act of 1988.
Abstract: Section 301.9100–8
establishes various elections with
respect to which immediate interim
guidance on the time and manner of
making the elections is necessary. These
regulations enable taxpayers to take
advantage of the benefits of various
Code provisions.
Affected Public: Individuals or
Households.
Estimated Annual Burden Hours:
6,661.
OMB Number: 1545–1331.
Type of Review: Extension without
change of a currently approved
collection.
Title: TD 8566 (Final) General Asset
Accounts Under the Accelerated Cost
Recovery System.
Abstract: The regulations describe the
time and manner of making the election
described in IRC Section 168(i)(4). Basic
information regarding this election is
necessary to monitor compliance with
the rules in the IRC Section 168.
Affected Public: Private Sector:
Businesses or other for-profits.
Estimated Annual Burden Hours: 250.
OMB Number: 1545–1357.
Type of Review: Revision of a
currently approved collection.
Title: Procedures for Monitoring
Compliance with Low-Income Housing
Credit Requirements; Rules to Carry Out
the Purposes of Section 42 and for
Correcting.
Abstract: These regulations concern
the Secretary’s authority to provide
guidance under section 42, and provide
for the correction of administrative
errors and omissions made in
connection with allocations of lowincome housing credit dollar amounts
and recordkeeping within a reasonable
period after their discovery and affect
State and local housing credit agencies,
owners of building projects for which
the low income housing credit is
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allocated, and taxpayers claiming the
low-income housing credit.
Affected Public: Private Sector:
Businesses or other for-profits; State and
Local agencies.
Estimated Annual Burden Hours:
104,899.
OMB Number: 1545–1430.
Type of Review: Revision of a
currently approved collection.
Title: Form 945 and 945V: Annual
Return of Withheld Federal Income Tax/
Voucher; Form 945–A: Annual Record
of Federal Tax Liability; Form 945–X
Annual Return of Withheld Federal
Income Tax, Claim, Refund.
Forms: 945, 945–V, 945–A, 945–X.
Abstract: Form 945 is used to report
income tax withholding on non-payroll
payments including backup
withholding and withholding on
pensions, annuities, IRA’s military
retirement and gambling winnings.
Form 945–V, Payment Voucher, is used
if you are making a payment with Form
945, Annual Return of Withheld Federal
Income Tax. Form 945–A is used to
report non-payroll tax liabilities. Form
945–X is used to correct errors made on
Form 945, Annual Return of Withheld
Federal Income Tax, for one year only.
Affected Public: Private Sector:
Businesses or other for-profits.
Estimated Annual Burden Hours:
1,619,603.
OMB Number: 1545–1537.
Type of Review: Extension without
change of a currently approved
collection.
Title: TD 9166—Final Regulations for
Health Coverage Portability for Group
Health Plans and Group Health
insurance Issuers under HIPPA Titles I
& IV.
Abstract: The regulations provide
guidance for group health plans and the
employers maintaining them regarding
requirements imposed on plans relating
to preexisting condition exclusions,
discrimination based on health status,
and access to coverage.
Affected Public: Private Sector:
Businesses or other for-profits.
Estimated Annual Burden Hours:
262,289.
OMB Number: 1545–1597.
Type of Review: Extension without
change of a currently approved
collection.
Title: Revenue Procedure 2000–12,
Application Procedures for Qualified
Intermediary Status Under Section
1441; Final Qualified Intermediary
Withholding Agreement.
Abstract: Revenue Procedure 2000–12
describes application procedures for
becoming a qualified intermediary and
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5023
the requisite agreement that a qualified
intermediary must execute with the IRS.
The information will be used by the IRS
to ensure compliance with the U.S.
withholding system under the 1441
regulations (especially proper
entitlement to treaty benefits).
Affected Public: Private Sector:
Businesses or other for-profits.
Estimated Annual Burden Hours:
301,018.
OMB Number: 1545–1610.
Type of Review: Extension without
change of a currently approved
collection.
Title: Annual Return/Report of
Employee Benefit Plan.
Form: 5500 and related schedules;
5500–SF.
Abstract: Form 5500 is an annual
information return filed by employee
benefit plans. The IRS uses this
information to determine if the plan
appears to be operating properly as
required under the law or whether the
plan should be audited.
Affected Public: Private Sector:
Businesses or other for-profits.
Estimated Annual Burden Hours:
326,000.
OMB Number: 1545–1613.
Type of Review: Extension without
change of a currently approved
collection.
Title: REG–209446–82 (TD8852)
(Final) Passthrough of Items of an S
Corporation to its Shareholders.
Abstract: Section 1366 requires
shareholders of an S corporation to take
into account their pro rata share of
separately stated items of the S
corporation and non-separately
computed income or loss. The
regulations provide guidance regarding
this reporting requirement.
Affected Public: Private Sector:
Businesses or other for-profits.
Estimated Annual Burden Hours: 1.
OMB Number: 1545–1621.
Type of Review: Revision of a
currently approved collection.
Title: W–8 BEN, W–8BEN–E, W–8EIC,
W–8EXP, W–8IMY, W–8 MOU Program.
Abstract: The IRS uses these forms to
determine from the information
submitted whether the applicant plan
qualifies under section 401(a) of the
Internal Revenue Code for plan
approval. The application is also used to
determine if the related trust qualifies
for tax exempt status under Code
section 501(a).
Affected Public: Private Sector:
Businesses or other for-profits.
Estimated Annual Burden Hours:
25,721,305.
OMB Number: 1545–1883.
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Federal Register / Vol. 79, No. 20 / Thursday, January 30, 2014 / Notices
Type of Review: Revision of a
currently approved collection.
Title: Election of Alternative Deficit
Reduction Contribution and Planned
Amendments.
Abstract: Procedures for electing an
alternative deficit reduction
contribution; guidance on notices that
must be given by an employer to plan
participants and their beneficiaries and
to the Pension Benefit Guaranty
Corporation; guidance on restrictions
that are place on plan amendments.
(Combines Announcements 2004–38
and 2004–43, Notice 2004–59 under this
OMB control number.)
Affected Public: Private Sector:
Businesses or other for-profits.
Estimated Annual Burden Hours:
13,200.
mstockstill on DSK4VPTVN1PROD with NOTICES
OMB Number: 1545–1893.
Type of Review: Revision of a
currently approved collection.
Title: REG–150562–03 (Final) TD
9353—Section 1045 Application to
Partnerships.
Abstract: These regulations relating to
the application of section 1045 of the
Internal Revenue Code (Code) to
partnerships and their partners and
provide rules regarding the deferral of
gain on a partnership’s sale of qualified
small business stock (QSB stock) and a
partner’s sale of QSB stock distributed
by a partnership. These regulations also
provide rules for a taxpayer (other than
a C corporation) who sells QSB stock
and purchases replacement QSB stock
through a partnership.
Affected Public: Private Sector:
Businesses or other for-profits.
Estimated Annual Burden Hours:
1,500.
OMB Number: 1545–1900.
Type of Review: Extension without
change of a currently approved
collection.
Title: (TD 9212) Final, Source of
Compensation for Labor or Personal
Services.
Abstract: The regulation describes the
appropriate bases for determining the
source of income from labor or personal
services performed partly within and
partly without the United States. The
information required in Sec. 1.861–
4(b)(2)(ii)(D) and (D)(6) will enable an
employee to source certain fringe
benefits on a geographical basis. The
collections of information will allow the
IRS to verify these determinations.
Affected Public: Individuals or
Households.
Estimated Annual Burden Hours:
10,000.
OMB Number: 1545–2058.
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Type of Review: Extension without
change of a currently approved
collection.
Title: U.S. Electronic Large
Partnership Declaration for an I.R.S. efile return.
Form: 8453–B.
Abstract: Form 8453–B is used to
authenticate an electronic Form 1065–B,
and to authorize an electronic return
originator or intermediate service
provider to transmit via a third party
transmitter.
Affected Public: Private Sector:
Businesses or other for-profits.
Estimated Annual Burden Hours: 144.
OMB Number: 1545–2059.
Type of Review: Extension without
change of a currently approved
collection.
Title: TD 9312 (Temp), Deduction for
Qualified Film and Television
Production Costs.
Abstract: This document contains
temporary regulations relating to
deductions for the cost of producing
film and television productions under
section 181. These temporary
regulations reflect changes to the law
made by the American Jobs Creation Act
of 2004 and the Gulf Opportunity Zone
Act of 2005, and affect taxpayers that
produce films and television
productions within the United States.
Affected Public: Private Sector:
Businesses or other for-profits.
Estimated Annual Burden Hours:
1,600.
Dawn D. Wolfgang,
Treasury PRA Clearance Officer.
[FR Doc. 2014–01875 Filed 1–29–14; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Bureau of the Fiscal Service
Proposed Collection: U.S. Treasury
Auction Submitter Agreement
Notice and request for
comments.
ACTION:
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 Bureau of
the Fiscal Service within the
Department of the Treasury is soliciting
comments concerning the U.S. Treasury
Auction Submitter Agreement .
SUMMARY:
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Written comments should be
received on or before March 26, 2014 to
be assured of consideration.
ADDRESSES: Direct all written comments
to Bureau of the Fiscal Service, Bruce A.
Sharp, 200 Third Street A4–A,
Parkersburg, WV 26106–1328, or
bruce.sharp@fiscal.treasury.gov. The
opportunity to make comments online is
also available at www.pracomment.gov.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies should be directed to Bruce A.
Sharp, Bureau of the Fiscal Service, 200
Third Street A4–A, Parkersburg, WV
26106–1328, (304) 480–8150.
SUPPLEMENTARY INFORMATION:
Title: Resolution for Transactions
Involving Treasury Securities,
OMB Number: 1535–0137.
Form Number: PD F 5441.
Abstract: The information is
requested from entities wishing to
participate in U.S. Treasury Securities
auctions via TAAPSLink.
Current Actions: None.
Type of Review: Extension.
Affected Public: Depository
Institutions, Brokers/Dealers,
Assessment Management Companies,
Pension Funds, and other Institutional
Investors.
Estimated Number of Respondents:
1000.
Estimated Time per Respondent: 5
minutes.
Estimated Total Annual Burden
Hours: 80.
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.
DATES:
Dated: January 24, 2014.
Bruce A. Sharp,
Bureau Clearance Officer.
[FR Doc. 2014–01783 Filed 1–29–14; 8:45 am]
BILLING CODE 4810–39–P
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]]>Agencies
[Federal Register Volume 79, Number 20 (Thursday, January 30, 2014)]
[Notices]
[Pages 5022-5024]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2014-01875]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Submission for OMB Review; Comment Request
January 27, 2014.
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 March 3, 2014 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 8140, Washington,
DC 20220, or email at PRA@treasury.gov.
FOR FURTHER INFORMATION CONTACT: Copies of the submission(s) may be
obtained by calling (202) 927-5331, email at PRA@treasury.gov, or the
entire information collection request may be found at www.reginfo.gov.
Internal Revenue Service (IRS)
OMB Number: 1545-0035.
Type of Review: Extension without change of a currently approved
collection.
Title: Employer's Annual Tax Return for Agricultural Employees.
Form: 943, 943-PR, 943A-PR, 943-X, 943X-PR.
Abstract: Agricultural employers must prepare and file Form 943 and
Form 943-PR (Puerto Rico only) to report and pay FICA taxes and income
tax voluntarily withheld (Form 943 only). Agricultural employees may
attach Forms 943-A and 943A-PR to Forms 943 and 943-PR to show their
tax liabilities for semiweekly periods. The information is used to
verify that the correct tax has been paid.
Affected Public: Private Sector: Farms, Not-for-profit
institutions.
Estimated Annual Burden Hours: 10,880,812.
OMB Number: 1545-1081.
Type of Review: Extension without change of a currently approved
collection.
Title: Application for Extension of Time to File Information
Returns.
[[Page 5023]]
Form: 8809.
Abstract: Form 8809 is used to request an extension of time to file
Forms W-2, W-2G, 1042-S, 1097, 1098, 1099, 3921, 3922, 5498, and 8027.
The IRS reviews the information contained on the form to determine
whether an extension should be granted.
Affected Public: Private Sector: Businesses or other for-profits,
Farms, Not-for-profit institutions.
Estimated Annual Burden Hours: 237,000.
OMB Number: 1545-1112.
Type of Review: Revision of a currently approved collection.
Title: 26 CFR 301.9100-8--Time and Manner of Making Certain
Elections Under the Technical and Miscellaneous Revenue Act of 1988.
Abstract: Section 301.9100-8 establishes various elections with
respect to which immediate interim guidance on the time and manner of
making the elections is necessary. These regulations enable taxpayers
to take advantage of the benefits of various Code provisions.
Affected Public: Individuals or Households.
Estimated Annual Burden Hours: 6,661.
OMB Number: 1545-1331.
Type of Review: Extension without change of a currently approved
collection.
Title: TD 8566 (Final) General Asset Accounts Under the Accelerated
Cost Recovery System.
Abstract: The regulations describe the time and manner of making
the election described in IRC Section 168(i)(4). Basic information
regarding this election is necessary to monitor compliance with the
rules in the IRC Section 168.
Affected Public: Private Sector: Businesses or other for-profits.
Estimated Annual Burden Hours: 250.
OMB Number: 1545-1357.
Type of Review: Revision of a currently approved collection.
Title: Procedures for Monitoring Compliance with Low-Income Housing
Credit Requirements; Rules to Carry Out the Purposes of Section 42 and
for Correcting.
Abstract: These regulations concern the Secretary's authority to
provide guidance under section 42, and provide for the correction of
administrative errors and omissions made in connection with allocations
of low-income housing credit dollar amounts and recordkeeping within a
reasonable period after their discovery and affect State and local
housing credit agencies, owners of building projects for which the low
income housing credit is allocated, and taxpayers claiming the low-
income housing credit.
Affected Public: Private Sector: Businesses or other for-profits;
State and Local agencies.
Estimated Annual Burden Hours: 104,899.
OMB Number: 1545-1430.
Type of Review: Revision of a currently approved collection.
Title: Form 945 and 945V: Annual Return of Withheld Federal Income
Tax/Voucher; Form 945-A: Annual Record of Federal Tax Liability; Form
945-X Annual Return of Withheld Federal Income Tax, Claim, Refund.
Forms: 945, 945-V, 945-A, 945-X.
Abstract: Form 945 is used to report income tax withholding on non-
payroll payments including backup withholding and withholding on
pensions, annuities, IRA's military retirement and gambling winnings.
Form 945-V, Payment Voucher, is used if you are making a payment with
Form 945, Annual Return of Withheld Federal Income Tax. Form 945-A is
used to report non-payroll tax liabilities. Form 945-X is used to
correct errors made on Form 945, Annual Return of Withheld Federal
Income Tax, for one year only.
Affected Public: Private Sector: Businesses or other for-profits.
Estimated Annual Burden Hours: 1,619,603.
OMB Number: 1545-1537.
Type of Review: Extension without change of a currently approved
collection.
Title: TD 9166--Final Regulations for Health Coverage Portability
for Group Health Plans and Group Health insurance Issuers under HIPPA
Titles I & IV.
Abstract: The regulations provide guidance for group health plans
and the employers maintaining them regarding requirements imposed on
plans relating to preexisting condition exclusions, discrimination
based on health status, and access to coverage.
Affected Public: Private Sector: Businesses or other for-profits.
Estimated Annual Burden Hours: 262,289.
OMB Number: 1545-1597.
Type of Review: Extension without change of a currently approved
collection.
Title: Revenue Procedure 2000-12, Application Procedures for
Qualified Intermediary Status Under Section 1441; Final Qualified
Intermediary Withholding Agreement.
Abstract: Revenue Procedure 2000-12 describes application
procedures for becoming a qualified intermediary and the requisite
agreement that a qualified intermediary must execute with the IRS. The
information will be used by the IRS to ensure compliance with the U.S.
withholding system under the 1441 regulations (especially proper
entitlement to treaty benefits).
Affected Public: Private Sector: Businesses or other for-profits.
Estimated Annual Burden Hours: 301,018.
OMB Number: 1545-1610.
Type of Review: Extension without change of a currently approved
collection.
Title: Annual Return/Report of Employee Benefit Plan.
Form: 5500 and related schedules; 5500-SF.
Abstract: Form 5500 is an annual information return filed by
employee benefit plans. The IRS uses this information to determine if
the plan appears to be operating properly as required under the law or
whether the plan should be audited.
Affected Public: Private Sector: Businesses or other for-profits.
Estimated Annual Burden Hours: 326,000.
OMB Number: 1545-1613.
Type of Review: Extension without change of a currently approved
collection.
Title: REG-209446-82 (TD8852) (Final) Passthrough of Items of an S
Corporation to its Shareholders.
Abstract: Section 1366 requires shareholders of an S corporation to
take into account their pro rata share of separately stated items of
the S corporation and non-separately computed income or loss. The
regulations provide guidance regarding this reporting requirement.
Affected Public: Private Sector: Businesses or other for-profits.
Estimated Annual Burden Hours: 1.
OMB Number: 1545-1621.
Type of Review: Revision of a currently approved collection.
Title: W-8 BEN, W-8BEN-E, W-8EIC, W-8EXP, W-8IMY, W-8 MOU Program.
Abstract: The IRS uses these forms to determine from the
information submitted whether the applicant plan qualifies under
section 401(a) of the Internal Revenue Code for plan approval. The
application is also used to determine if the related trust qualifies
for tax exempt status under Code section 501(a).
Affected Public: Private Sector: Businesses or other for-profits.
Estimated Annual Burden Hours: 25,721,305.
OMB Number: 1545-1883.
[[Page 5024]]
Type of Review: Revision of a currently approved collection.
Title: Election of Alternative Deficit Reduction Contribution and
Planned Amendments.
Abstract: Procedures for electing an alternative deficit reduction
contribution; guidance on notices that must be given by an employer to
plan participants and their beneficiaries and to the Pension Benefit
Guaranty Corporation; guidance on restrictions that are place on plan
amendments. (Combines Announcements 2004-38 and 2004-43, Notice 2004-59
under this OMB control number.)
Affected Public: Private Sector: Businesses or other for-profits.
Estimated Annual Burden Hours: 13,200.
OMB Number: 1545-1893.
Type of Review: Revision of a currently approved collection.
Title: REG-150562-03 (Final) TD 9353--Section 1045 Application to
Partnerships.
Abstract: These regulations relating to the application of section
1045 of the Internal Revenue Code (Code) to partnerships and their
partners and provide rules regarding the deferral of gain on a
partnership's sale of qualified small business stock (QSB stock) and a
partner's sale of QSB stock distributed by a partnership. These
regulations also provide rules for a taxpayer (other than a C
corporation) who sells QSB stock and purchases replacement QSB stock
through a partnership.
Affected Public: Private Sector: Businesses or other for-profits.
Estimated Annual Burden Hours: 1,500.
OMB Number: 1545-1900.
Type of Review: Extension without change of a currently approved
collection.
Title: (TD 9212) Final, Source of Compensation for Labor or
Personal Services.
Abstract: The regulation describes the appropriate bases for
determining the source of income from labor or personal services
performed partly within and partly without the United States. The
information required in Sec. 1.861-4(b)(2)(ii)(D) and (D)(6) will
enable an employee to source certain fringe benefits on a geographical
basis. The collections of information will allow the IRS to verify
these determinations.
Affected Public: Individuals or Households.
Estimated Annual Burden Hours: 10,000.
OMB Number: 1545-2058.
Type of Review: Extension without change of a currently approved
collection.
Title: U.S. Electronic Large Partnership Declaration for an I.R.S.
e-file return.
Form: 8453-B.
Abstract: Form 8453-B is used to authenticate an electronic Form
1065-B, and to authorize an electronic return originator or
intermediate service provider to transmit via a third party
transmitter.
Affected Public: Private Sector: Businesses or other for-profits.
Estimated Annual Burden Hours: 144.
OMB Number: 1545-2059.
Type of Review: Extension without change of a currently approved
collection.
Title: TD 9312 (Temp), Deduction for Qualified Film and Television
Production Costs.
Abstract: This document contains temporary regulations relating to
deductions for the cost of producing film and television productions
under section 181. These temporary regulations reflect changes to the
law made by the American Jobs Creation Act of 2004 and the Gulf
Opportunity Zone Act of 2005, and affect taxpayers that produce films
and television productions within the United States.
Affected Public: Private Sector: Businesses or other for-profits.
Estimated Annual Burden Hours: 1,600.
Dawn D. Wolfgang,
Treasury PRA Clearance Officer.
[FR Doc. 2014-01875 Filed 1-29-14; 8:45 am]
BILLING CODE 4830-01-P
