Proposed Collection; Comment Request for Forms 8027 and 8027-T, 37392-37393 [2014-15449]

Download as PDF 37392 Federal Register / Vol. 79, No. 126 / Tuesday, July 1, 2014 / Notices 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: May 28, 2014. R. Joseph Durbala, IRS Reports Clearance Officer. [FR Doc. 2014–15451 Filed 6–30–14; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Form 990–EZ 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 990–EZ, Short Form Return of Organization Exempt from Income Tax. DATES: Written comments should be received on or before September 2, 2014 to be assured of consideration. ADDRESSES: Direct all written comments to R. Joseph Durbala, 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 Gerald J. Shields at Internal Revenue Service, room 6129, 1111 Constitution Avenue NW., Washington, DC 20224, or through the internet at Gerald.J.Shields@irs.gov. SUPPLEMENTARY INFORMATION: emcdonald on DSK67QTVN1PROD with NOTICES SUMMARY: VerDate Mar<15>2010 19:00 Jun 30, 2014 Jkt 232001 Title: Short Form Return of Organization Exempt From Income Tax. OMB Number: 1545–1150. Form Number: 990–EZ. Abstract: An annual return is required by Internal Revenue Code section 6033 for organizations exempt from income tax under Code section 501(a). Form 990–EZ is used by tax exempt organizations and nonexempt charitable trusts whose gross receipts are less than $200,000 and whose total assets at the end of the year are less than $500,000 to provide the IRS with the information required by Code section 6033. IRS uses the information from Form 990–EZ to ensure that tax exempt organizations are operating within the limitations of their tax exemption. 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: Not-for-profit institutions. Estimated Number of Respondents: 412,315. Estimated Time Per Respondent: 105 hrs., 48 min. Estimated Total Annual Burden Hours: 43,656,636. 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 PO 00000 Frm 00122 Fmt 4703 Sfmt 4703 or start-up costs and costs of operation, maintenance, and purchase of services to provide information. Approved: May 28, 2014. R. Joseph Durbala, IRS Clearance Officer. [FR Doc. 2014–15444 Filed 6–30–14; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Forms 8027 and 8027–T 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 the employer’s annual information return of tip income and allocated tips and transmittal of employer’s annual information return of tip income and allocated tips. DATES: Written comments should be received on or before September 2, 2014 to be assured of consideration. ADDRESSES: Direct all written comments to R. Joseph Durbala, 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 Gerald J. Shields, LL.M. at Internal Revenue Service, room 6129, 1111 Constitution Avenue NW., Washington, DC 20224, or through the Internet at Gerald.j.Shields@irs.gov. SUPPLEMENTARY INFORMATION: Title: Employer’s Annual Information Return of Tip Income and Allocated Tips (Form 8027), and Transmittal of Employer’s Annual Information Return of Tip Income and Allocated Tips (Form 8027–T). OMB Number: 1545–0714. Form Number: Forms 8027 and 8027– T. Abstract: To help IRS in its examinations of returns filed by tipped employees, large food or beverage establishments are required to report SUMMARY: E:\FR\FM\01JYN1.SGM 01JYN1 emcdonald on DSK67QTVN1PROD with NOTICES Federal Register / Vol. 79, No. 126 / Tuesday, July 1, 2014 / Notices annually information concerning food or beverage operations receipts, tips reported by employees, and in certain cases, the employer must allocate tips to certain employees. Forms 8027 and 8027–T are used for this purpose. Current Actions: There are no changes being made to these forms at this time. Type of Review: Extension of a currently approved collection. Affected Public: Business or other forprofit organizations, individuals or households, not-for-profit institutions and state, local or tribal governments. Estimated Number of Respondents: 52,050. Estimated Time Per Respondent: 9 hours, 23 minutes. Estimated Total Annual Burden Hours: 488,161. 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: May 20, 2014. R. Joseph Durbala, IRS Reports Clearance Officer. [FR Doc. 2014–15449 Filed 6–30–14; 8:45 am] BILLING CODE 4830–01–P VerDate Mar<15>2010 19:00 Jun 30, 2014 Jkt 232001 DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Form 5305A–SEP 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 salary reduction simplified employee pensionindividual retirement accounts contribution agreement. DATES: Written comments should be received on or before September 2, 2014 to be assured of consideration. ADDRESSES: Direct all written comments to R. Joseph Durbala, 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 Gerald J. Shields, LL.M., Internal Revenue Service, room 6129, 1111 Constitution Avenue NW., Washington, DC 20224, or or through the internet at Gerald.J.Shields@irs.gov. SUPPLEMENTARY INFORMATION: Title: Salary Reduction Simplified Employee Pension-Individual Retirement Accounts Contribution Agreement. OMB Number: 1545–1012. Form Number: 5305A–SEP. Abstract: Form 5305A–SEP is used by an employer to make an agreement to provide benefits to all employees under a Simplified Employee Pension (SEP) described in Internal Revenue Code section 408(k). This form is not to be filed with the IRS, but is to be retained in the employer’s records as proof of establishing a SEP and justifying a deduction for contributions made to the SEP. 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 and individuals. Estimated Number of Respondents: 100,000. SUMMARY: PO 00000 Frm 00123 Fmt 4703 Sfmt 4703 37393 Estimated Time per Respondent: 9 hours, 43 minutes. Estimated Total Annual Burden Hours: 972,000. 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 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, 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: June 7, 2011. R. Joseph Durbala, IRS Reports Clearance Officer. [FR Doc. 2014–15450 Filed 6–30–14; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Regulation Project 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 SUMMARY: E:\FR\FM\01JYN1.SGM 01JYN1

Agencies

[Federal Register Volume 79, Number 126 (Tuesday, July 1, 2014)]
[Notices]
[Pages 37392-37393]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2014-15449]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Forms 8027 and 8027-T

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 
the employer's annual information return of tip income and allocated 
tips and transmittal of employer's annual information return of tip 
income and allocated tips.

DATES: Written comments should be received on or before September 2, 
2014 to be assured of consideration.

ADDRESSES: Direct all written comments to R. Joseph Durbala, 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 Gerald J. 
Shields, LL.M. at Internal Revenue Service, room 6129, 1111 
Constitution Avenue NW., Washington, DC 20224, or through the Internet 
at Gerald.j.Shields@irs.gov.

SUPPLEMENTARY INFORMATION: 
    Title: Employer's Annual Information Return of Tip Income and 
Allocated Tips (Form 8027), and Transmittal of Employer's Annual 
Information Return of Tip Income and Allocated Tips (Form 8027-T).
    OMB Number: 1545-0714.
    Form Number: Forms 8027 and 8027-T.
    Abstract: To help IRS in its examinations of returns filed by 
tipped employees, large food or beverage establishments are required to 
report

[[Page 37393]]

annually information concerning food or beverage operations receipts, 
tips reported by employees, and in certain cases, the employer must 
allocate tips to certain employees. Forms 8027 and 8027-T are used for 
this purpose.
    Current Actions: There are no changes being made to these forms at 
this time.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit organizations, 
individuals or households, not-for-profit institutions and state, local 
or tribal governments.
    Estimated Number of Respondents: 52,050.
    Estimated Time Per Respondent: 9 hours, 23 minutes.
    Estimated Total Annual Burden Hours: 488,161.
    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: May 20, 2014.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. 2014-15449 Filed 6-30-14; 8:45 am]
BILLING CODE 4830-01-P
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