Proposed Collection; Comment Request for Form 8453-EMP, Form 8453-F, Form 8453-FE, Form 8879-F, and 8879-EMP, 38670-38671 [2014-15902]
Download as PDF
<![CDATA[
38670
Federal Register / Vol. 79, No. 130 / Tuesday, July 8, 2014 / Notices
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: June 25, 2014.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. 2014–15894 Filed 7–7–14; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 8453–EMP, Form
8453–F, Form 8453–FE, Form 8879–F,
and 8879–EMP
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
8453–F, U.S. Estate of Trust Income Tax
Declaration and Signature for Electronic
and Magnetic Made Filing; Form 8453–
FE, U.S. Estate or Trust Declaration and
Signature for an IRS e-file Return; Form
8453–EMP, Employment Tax
Declaration for an IRS e-file Return;
Form 8879–EMP, IRS e-file Signature
Authorization for Forms 940, 941, 941–
PR, 941–SS, 943, 943–PR, 944, and 945;
and Form 8879–F, IRS e-file Signature
Authorization for Form 1041.
DATES: Written comments should be
received on or before September 8, 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,
tkelley on DSK3SPTVN1PROD with NOTICES
SUMMARY:
VerDate Mar<15>2010
16:48 Jul 07, 2014
Jkt 232001
LL.M., 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: Employment Tax Declaration for
an IRS e-file Return.
OMB Number: 1545–0967.
Form Numbers: 8453–EMP.
Abstract: This process would allow
CI, Exam, Audit, and other IRS
employees’ immediate access to the
signature document (tax return), instead
of submitting a manual request for the
document and waiting for someone to
manually search, find, and copy/fax/
mail the document to them. Data will be
used to verify and affirm the 94X series
of forms (excluding the amended series
of returns) taxpayer’s signature. The
expected respondents will be taxpayers,
who file a 94X series of form.
Title: U.S. Estate of Trust Income Tax
Declaration and Signature for Electronic
and Magnetic Media Filing.
OMB Number: 1545–0967.
Form Numbers: 8453–F.
Abstract: This form is used to secure
taxpayer signatures and declarations in
conjunction with electronic or magnetic
media filing of trust and fiduciary
income tax returns, Form 8453–F,
together with the electronic or magnetic
media transmission, will comprise the
taxpayer’s income tax return (Form
1041).
Title: U.S. Estate or Trust Declaration
and Signature for an IRS e-File Return.
OMB Number: 1545–0967.
Form Numbers: 8453–FE.
Abstract: This is a new form for the
SB/SE division of the IRS. It is very
similar to existing IRS Form 8453–F,
U.S. Estate or Trust Income Tax
Declaration and Signature for Electronic
Filing. This form will only be used as
a signature letter to Form 1041.
This new form was requested by the
Mod-E file division of the IRS, and
approved by the SB/SE. It is used as an
electronic signature letter for Form
1041, whenever Form 1041 is filed
electronically. Form 8453–FE is
associated with E-file, while Form
8453–F is associated with Legacy. For
2013, both forms will be used. However,
in the future, Form 8453–F will be
retired when Legacy is no longer used
by the IRS. The authorizing statute is 26
USC Section 7502, Electronic Filing.
Title: IRS e-file Signature
Authorization for Form 1041.
OMB Number: 1545–0967.
Form Number: 8879–F.
Abstract: This form has been created
to provide e-file signature authorization
for Form 1041 to foster IRS policy
promoting e-filing of returns. The form
PO 00000
Frm 00189
Fmt 4703
Sfmt 4703
is necessary to support modernized efile initiatives. This form will reduce
paper processing and handling of forms
1041, schedule K–1 (Form 1041), and
related forms and schedules.
Title: IRS e-file Signature
Authorization for Forms 940, 941, 941–
PR, 941–SS, 943, 943–PR, 944, and 945.
OMB Number: 1545–0967.
Form Number: 8879–EMP.
Abstract: This process would allow
CI, Exam, Audit, and other IRS
employees’ immediate access to the
signature document (tax return), instead
of submitting a manual request for the
document and waiting for someone to
manually search, find, and copy/fax/
mail the document to them. Data will be
used to verify and affirm the 94X series
of Forms (excluding the amended series
of returns) taxpayer’s signature. Form
8879–EMP will enable an ERO to file
and sign electronically.
Current Actions: There are changes
being made to the information
collection at this time.
Type of Review: Revision of a
currently approved collection.
Affected Public: Business or other forprofit organizations, and individuals, or
households.
Estimated Number of Respondents:
21,001,881.
Estimated Time per Respondent: 2
hours and 34 minutes.
Estimated Total Annual Burden
Hours: 53,784,707.
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
E:\FR\FM\08JYN1.SGM
08JYN1
Federal Register / Vol. 79, No. 130 / Tuesday, July 8, 2014 / Notices
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: July 1, 2014.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. 2014–15902 Filed 7–7–14; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Forms 3921 and 3922
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 exercise
of an incentive stock option under
Section 422(b), information reporting
requirements under Internal Revenue
Service Code section. 6039, and transfer
of stock acquired through an employee
stock purchase plan under Section
423(c).
SUMMARY:
Written comments should be
received on or before September 8, 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. 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: Form 3921, Exercise of an
Incentive Stock Option Under Section
422(b). Form 3922, Transfer of Stock
Acquired Through an Employee Stock
Purchase Plan Under Section 423(c).
OMB Number: 1545–2129.
tkelley on DSK3SPTVN1PROD with NOTICES
DATES:
VerDate Mar<15>2010
16:48 Jul 07, 2014
Jkt 232001
Form Number: 3921 and 3922.
Abstract: Form 3921 is a copy of the
information return filed with the
Internal Revenue Service by the
corporation which transferred shares of
stock to a recipient. Form 3922 is used
by the corporation to record a transfer
of the legal title of a share of stock
acquired by the employee where the
stock was acquired pursuant to the
exercise of an option described in
Internal Revenue Code section 423(c).
These forms are required to be filed for
stock transfers occurring after 2008.
Treasury Decision 9470 contains the
final regulations relating to the return
and information statement requirements
under Internal Revenue Code section
6039. These regulations reflect changes
to section 6039 made by section 403 of
the Tax Relief and Health Care Act of
2006. These regulations affect
corporations that issue statutory stock
options and provide guidance to assist
corporations in complying with the
return and information statement
requirements under section 6039.
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: Individuals and
Households, Businesses and other forprofit organizations.
Estimated Number of Respondents:
51,000.
Estimated Time per Respondent: 29
minutes.
Estimated Total Annual Burden
Hours: 25,205 hours.
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
PO 00000
Frm 00190
Fmt 4703
Sfmt 4703
38671
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: June 25, 2014.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. 2014–15891 Filed 7–7–14; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 1041–A
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 U.S.
information return-trust accumulation
of charitable amounts.
DATES: Written comments should be
received on or before September 8, 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. 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: U.S.
Information Return-Trust Accumulation
of Charitable Amounts.
OMB Number: 1545–0094.
Form Number: 1041–A.
Abstract: Form 1041–A is used to
report the information required in
SUMMARY:
E:\FR\FM\08JYN1.SGM
08JYN1
]]>Agencies
[Federal Register Volume 79, Number 130 (Tuesday, July 8, 2014)]
[Notices]
[Pages 38670-38671]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2014-15902]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Form 8453-EMP, Form
8453-F, Form 8453-FE, Form 8879-F, and 8879-EMP
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 8453-F, U.S. Estate of Trust Income Tax Declaration and Signature
for Electronic and Magnetic Made Filing; Form 8453-FE, U.S. Estate or
Trust Declaration and Signature for an IRS e-file Return; Form 8453-
EMP, Employment Tax Declaration for an IRS e-file Return; Form 8879-
EMP, IRS e-file Signature Authorization for Forms 940, 941, 941-PR,
941-SS, 943, 943-PR, 944, and 945; and Form 8879-F, IRS e-file
Signature Authorization for Form 1041.
DATES: Written comments should be received on or before September 8,
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 through the internet at
Gerald.J.Shields@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Employment Tax Declaration for an IRS e-file Return.
OMB Number: 1545-0967.
Form Numbers: 8453-EMP.
Abstract: This process would allow CI, Exam, Audit, and other IRS
employees' immediate access to the signature document (tax return),
instead of submitting a manual request for the document and waiting for
someone to manually search, find, and copy/fax/mail the document to
them. Data will be used to verify and affirm the 94X series of forms
(excluding the amended series of returns) taxpayer's signature. The
expected respondents will be taxpayers, who file a 94X series of form.
Title: U.S. Estate of Trust Income Tax Declaration and Signature
for Electronic and Magnetic Media Filing.
OMB Number: 1545-0967.
Form Numbers: 8453-F.
Abstract: This form is used to secure taxpayer signatures and
declarations in conjunction with electronic or magnetic media filing of
trust and fiduciary income tax returns, Form 8453-F, together with the
electronic or magnetic media transmission, will comprise the taxpayer's
income tax return (Form 1041).
Title: U.S. Estate or Trust Declaration and Signature for an IRS e-
File Return.
OMB Number: 1545-0967.
Form Numbers: 8453-FE.
Abstract: This is a new form for the SB/SE division of the IRS. It
is very similar to existing IRS Form 8453-F, U.S. Estate or Trust
Income Tax Declaration and Signature for Electronic Filing. This form
will only be used as a signature letter to Form 1041.
This new form was requested by the Mod-E file division of the IRS,
and approved by the SB/SE. It is used as an electronic signature letter
for Form 1041, whenever Form 1041 is filed electronically. Form 8453-FE
is associated with E-file, while Form 8453-F is associated with Legacy.
For 2013, both forms will be used. However, in the future, Form 8453-F
will be retired when Legacy is no longer used by the IRS. The
authorizing statute is 26 USC Section 7502, Electronic Filing.
Title: IRS e-file Signature Authorization for Form 1041.
OMB Number: 1545-0967.
Form Number: 8879-F.
Abstract: This form has been created to provide e-file signature
authorization for Form 1041 to foster IRS policy promoting e-filing of
returns. The form is necessary to support modernized e-file
initiatives. This form will reduce paper processing and handling of
forms 1041, schedule K-1 (Form 1041), and related forms and schedules.
Title: IRS e-file Signature Authorization for Forms 940, 941, 941-
PR, 941-SS, 943, 943-PR, 944, and 945.
OMB Number: 1545-0967.
Form Number: 8879-EMP.
Abstract: This process would allow CI, Exam, Audit, and other IRS
employees' immediate access to the signature document (tax return),
instead of submitting a manual request for the document and waiting for
someone to manually search, find, and copy/fax/mail the document to
them. Data will be used to verify and affirm the 94X series of Forms
(excluding the amended series of returns) taxpayer's signature. Form
8879-EMP will enable an ERO to file and sign electronically.
Current Actions: There are changes being made to the information
collection at this time.
Type of Review: Revision of a currently approved collection.
Affected Public: Business or other for-profit organizations, and
individuals, or households.
Estimated Number of Respondents: 21,001,881.
Estimated Time per Respondent: 2 hours and 34 minutes.
Estimated Total Annual Burden Hours: 53,784,707.
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
[[Page 38671]]
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: July 1, 2014.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. 2014-15902 Filed 7-7-14; 8:45 am]
BILLING CODE 4830-01-P
