Proposed Collection; Comment Request for Form 1097-BTC, 15384-15385 [2014-06074]

Download as PDF 15384 Federal Register / Vol. 79, No. 53 / Wednesday, March 19, 2014 / Notices In compliance with the Paperwork Reduction Act of 1995 (44 U.S.C. 3501 et seq.), this notice announces that the Information Collection Request (ICR) abstracted below has been forwarded to the Office of Management and Budget (OMB) for review and comment. The ICR describes the nature of the information collections and their expected burden. The Federal Register Notice with a 60-day comment period was published on December 19, 2012 (77 FR 75255). DATES: Comments must be submitted on or before April 18, 2014. FOR FURTHER INFORMATION CONTACT: KilJae Hong, NHTSA, 1200 New Jersey Avenue SE., W52–232, NPO–520, Washington, DC 20590. Ms. Hong’s telephone number is (202) 493–0524 and email address is kil-jae.hong@ dot.gov. SUMMARY: SUPPLEMENTARY INFORMATION: sroberts on DSK5TPTVN1PROD with NOTICES National Highway Traffic Safety Administration Title: 49 CFR 575—Consumer Information Regulations (sections 103 and 105) Qualitative Research. OMB Number: Not Assigned. Type of Request: Request for public comment on collection of information request. Abstract: The Energy Independence and Security Act of 2007, enacted in December 2007, included a requirement that the National Highway Traffic Safety Administration (NHTSA) develop a consumer information and education campaign to improve consumer understanding of automobile performance with regard to fuel economy, Greenhouse Gas emissions and other pollutant emissions; of automobile use of alternative fuels; and of thermal management technologies used on automobiles to save fuel. A critical step in developing the consumer education program is to conduct proper market research to understand consumers’ knowledge surrounding these issues, evaluate potential consumer-facing messages in terms of clarity and understand the communications channels through which these messages should be presented. The research will allow NHTSA to refine messaging to enhance comprehension and usefulness and will guide the development of an effective communications plan and education program. NHTSA proposes a multiphased research project to gather the data and apply analyses and results from the project to develop the consumer information program and education campaign materials. VerDate Mar<15>2010 18:28 Mar 18, 2014 Jkt 232001 Affected Public: Passenger vehicle consumers. Estimated Total Annual Burden: 108 hours. ADDRESSES: Send comments, within 30 days, to the Office of Information and Regulatory Affairs, Office of Management and Budget, 725 17th Street NW., Washington, DC 20503, Attention NHTSA Desk Officer. Comments are invited on: Whether the proposed collection of information is necessary for the proper performance of the functions of the Department, including whether the information will have practical utility; the accuracy of the Department’s estimate of the burden of the proposed information collection; ways to enhance the quality, utility and clarity of the information to be collected; and 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. A Comment to OMB is most effective if OMB receives it within 30 days of publication. Issued in Washington, DC, on March 13, 2014. John Donaldson, Senior Associate Administrator (Acting), Policy and Operations. [FR Doc. 2014–05964 Filed 3–18–14; 8:45 am] BILLING CODE 4910–59–P DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Form 1097–BTC 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 1097–BTC, Bond Tax Credit. DATES: Written comments should be received on or before May 19, 2014 to be assured of consideration. ADDRESSES: Direct all written comments to Christie Preston, Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, DC 20224. SUMMARY: PO 00000 Frm 00082 Fmt 4703 Sfmt 4703 FOR FURTHER INFORMATION CONTACT: Requests for additional information or copies of the form and instructions should be directed to Allan Hopkins, at Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, DC 20224, or through the Internet at Allan.M.Hopkins@irs.gov. SUPPLEMENTARY INFORMATION: Title: Bond Tax Credit. OMB Number: 1545–2197. Form Number: Form 1097–BTC. Abstract: Bond tax credits distributed by holders and issuers of tax credit bonds will be reported on this form. The form will be sent to taxpayers that received the distribution. Current Actions: The paperwork burden associated with this form was recalculated. Type of Review: Extension of a currently approved collection. Affected Public: Businesses and other for-profit organizations, and not-forprofit institutions. Estimated Number of Respondents: 212. Estimated Time per Respondent: 19 minutes. Estimated Total Annual Burden Hours: 67. 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, E:\FR\FM\19MRN1.SGM 19MRN1 Federal Register / Vol. 79, No. 53 / Wednesday, March 19, 2014 / Notices maintenance, and purchase of services to provide information. Approved: March 13, 2014. Allan Hopkins, Tax Analyst. [FR Doc. 2014–06074 Filed 3–18–14; 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)). SUMMARY: Written comments should be received on or before May 19, 2014 to be assured of consideration. ADDRESSES: Direct all written comments to Christie A. Preston, 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 recordkeeping requirement number, and OMB number (if any) in your comment. FOR FURTHER INFORMATION CONTACT: To obtain additional information, or copies of the information collection and instructions, or copies of any comments received, contact Elaine Christophe, 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: DATES: sroberts on DSK5TPTVN1PROD with NOTICES 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 VerDate Mar<15>2010 18:28 Mar 18, 2014 Jkt 232001 opportunity to comment on the 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: Guidance under Section 664(c) Regarding the Effect of Unrelated Business Taxable Income on Charitable Remainder Trusts. OMB Number: 1545–2101. Regulation Project Number: TD 9403. Abstract: This document provides guidance under Internal Revenue Code section 664 on the tax effect of unrelated business taxable income (UBTI) on charitable remainder trusts. The regulations reflect the changes made to section 664(c) by section 424(a) and (b) of the Tax Relief and Health Care Act of 2006. The regulations affect charitable remainder trusts that have UBTI in taxable years beginning after December 31, 2006. Current Actions: There is no change in the paperwork burden previously approved by OMB. Type of Review: Extension of a currently approved collection. Affected Public: Businesses and other for-profit organizations. Estimated Number of Respondents: 100. Estimated Time per Respondent: .5 hour. PO 00000 Frm 00083 Fmt 4703 Sfmt 4703 15385 Estimated Total Annual Burden Hours: 50. Title: Definition of an S Corporation. OMB Number: 1545–0731. Regulation Project Number: T.D. 8600. Abstract: This regulation provides the procedures and the statements to be filed by certain individuals for making the election under Internal Revenue Code section 136(d)(2), the refusal to consent to the election, or the revocation of that election. The statements required to be filed are used to verify that taxpayers are complying with requirements imposed by Congress under subchapter S. Current Actions: There is no change to this existing regulation. Type of Review: Extension of a currently approved collection. Affected Public: Business or other forprofit organizations and individuals. Estimated Number of Respondents: 2,010. Estimated Time per Respondent: .5 hour. Estimated Total Annual Burden Hours: 1,005. Title: Relief and Guidance on Corrections of Certain Failures of a Nonqualified Deferred Compensation Plan to Comply with section 409(a) in Operation. OMB Number: 1545–2086. Notice Number: Notice 2008–113. Abstract: This notice sets forth the procedures to be followed by service recipients and service providers in order to correct certain operational failures of a nonqualified deferred compensation plan to comply with section 409A(a). It also describes the types of operational failures that can be corrected under the notice. Current Actions: Notice 2008–113 is modified by Notice 2010–6 and Notice 2010–80. This collection is also being submitted for renewal purposes. Type of Review: This is an extension of a currently approved collection. Affected Public: Business or other forprofit institutions, not-for-profit institutions, and individuals or households. Estimated Number of Respondents: 10,000. Estimated Average Time per Respondent: 30 minutes. Estimated Total Annual Burden Hours: 5,000. The following paragraph applies to all of the collections of information covered by this notice: E:\FR\FM\19MRN1.SGM 19MRN1

Agencies

[Federal Register Volume 79, Number 53 (Wednesday, March 19, 2014)]
[Notices]
[Pages 15384-15385]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2014-06074]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Form 1097-BTC

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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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 1097-BTC, Bond Tax Credit.

DATES: Written comments should be received on or before May 19, 2014 to 
be assured of consideration.

ADDRESSES: Direct all written comments to Christie Preston, Internal 
Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, 
DC 20224.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the form and instructions should be directed to Allan 
Hopkins, at Internal Revenue Service, Room 6129, 1111 Constitution 
Avenue NW., Washington, DC 20224, or through the Internet at 
Allan.M.Hopkins@irs.gov.

SUPPLEMENTARY INFORMATION:
    Title: Bond Tax Credit.
    OMB Number: 1545-2197.
    Form Number: Form 1097-BTC.
    Abstract: Bond tax credits distributed by holders and issuers of 
tax credit bonds will be reported on this form. The form will be sent 
to taxpayers that received the distribution.
    Current Actions: The paperwork burden associated with this form was 
recalculated.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses and other for-profit organizations, and 
not-for-profit institutions.
    Estimated Number of Respondents: 212.
    Estimated Time per Respondent: 19 minutes.
    Estimated Total Annual Burden Hours: 67.
    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,

[[Page 15385]]

maintenance, and purchase of services to provide information.

    Approved: March 13, 2014.
Allan Hopkins,
Tax Analyst.
[FR Doc. 2014-06074 Filed 3-18-14; 8:45 am]
BILLING CODE 4830-01-P