Proposed Collection; Comment Request for Form 8801, 49848-49849 [2014-19911]
Download as PDF
<![CDATA[
49848
Federal Register / Vol. 79, No. 163 / Friday, August 22, 2014 / Notices
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.
Dated: August 18, 2014.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. 2014–19909 Filed 8–21–14; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Notice 2005–32
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)). The IRS is soliciting
comments concerning information
collection requirements related to
Notification Requirement for Transfer of
Partnership Interest in Electing
Investment Partnership (EIP).
DATES: Written comments should be
received on or before October 21, 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.
tkelley on DSK3SPTVN1PROD with NOTICES
SUMMARY:
VerDate Mar<15>2010
16:23 Aug 21, 2014
Jkt 232001
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the notice should be directed
to Martha R. Brinson, Internal Revenue
Service, Room 6129, 1111 Constitution
Avenue NW., Washington, DC 20224, or
through the Internet at
Martha.R.Brinson@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Notification Requirement for
Transfer of Partnership Interest in
Electing Investment Partnership (EIP).
OMB Number: 1545–1939.
Notice Number: Notice 2005–32.
Abstract: The American Jobs Creation
Act of 2004 amended §§ 734, 743, and
6031 of the Internal Revenue Code. The
amendment necessitated the creation of
new reporting requirements and
procedures for the mandatory basis
adjustment provisions of §§ 734 and
743, the procedures for making an
electing investment partnership election
under § 743(e), and the reporting
requirements for electing investment
partnerships and their partners. This
notice provides interim procedures for
partnerships and partners to comply
with the mandatory basis adjustment
provisions of §§ 734 and 743. This
notice also provides interim procedures
for electing investment partnerships and
their partners to comply with §§ 743(e)
and 6031(f).
Current Actions: There are no changes
being made to the notice at this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organization, individuals, or
households.
Estimated Number of Respondents:
266,400.
Estimated Time per Respondent: 2
Hours, 4 minutes.
Estimated Total Annual Burden
Hours: 552,100.
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:
PO 00000
Frm 00095
Fmt 4703
Sfmt 4703
(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: August 13, 2014.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. 2014–19919 Filed 8–21–14; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 8801
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
8801, Credit for Prior Year Minimum
Tax—Individuals, Estates, and Trusts.
DATES: Written comments should be
received on or before October 21, 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 Martha R. Brinson,
Internal Revenue Service, 1111
Constitution Avenue NW., Washington,
DC 20224, or through the Internet at
Martha.R.Brinson@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Credit for Prior Year Minimum
Tax—Individuals, Estates, and Trusts.
SUMMARY:
E:\FR\FM\22AUN1.SGM
22AUN1
tkelley on DSK3SPTVN1PROD with NOTICES
Federal Register / Vol. 79, No. 163 / Friday, August 22, 2014 / Notices
OMB Number: 1545–1073.
Form Number: 8801.
Abstract: Form 8801 is used by
individuals, estates, and trusts to
compute the minimum tax credit, if any,
available from a tax year beginning after
1986 to be used in the current year or
to be carried forward for use in a future
year.
Current Actions: Lines 26 and 27 of
Part II and all of Part IV have been
deleted to reflect the expiration of the
refundable portion of the credit per IRC
53(e); PL 109–432, sec 402(a). The title
for Part II and the text of line 25 have
also been revised. All references to the
refundable portion of the minimum tax
credit have been removed from the
instructions.
Type of Review: Revision of a
currently approved collection.
Affected Public: Individuals or
households.
Estimated Number of Responses:
12,914.
Estimated Time per Response: 7
hours, 4 mins.
Estimated Total Annual Burden
Hours: 91,173.
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.
VerDate Mar<15>2010
16:23 Aug 21, 2014
Jkt 232001
Approved: August 5, 2014.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. 2014–19911 Filed 8–21–14; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 1099–K
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
1099–K, Payment Card and Third Party
Network Transactions.
DATES: Written comments should be
received on or before October 21, 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 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: Payment Card and Third Party
Network Transactions.
OMB Number: 1545–2205.
Form Number: Form 1099–K.
Abstract: This form is in response to
section 3091(a) of Public Law 110–289,
the Housing Assistance Tax Act of 2008
(Div. C of the Housing and Economic
Recovery Act of 2010). The form reflects
payments made in settlement of
merchant card and third party network
transactions for purchases of goods and/
or services made with merchant cards
and through third party networks.
Current Actions: The department has
updated its estimated number of
responses based on current year filing
data and projections of future filings.
The increase of 9,434,100 responses,
SUMMARY:
PO 00000
Frm 00096
Fmt 4703
Sfmt 4703
49849
brings estimates in line with the most
recent filings.
Type of Review: Revision of a
currently approved collection.
Affected Public: Businesses or other
for-profits.
Estimated Number of Respondents:
9,436,100.
Estimated Time per Respondent: 27
minutes.
Estimated Total Annual Burden
Hours: 4,246,245.
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: July 30, 2014.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. 2014–19915 Filed 8–21–14; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 3115
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
E:\FR\FM\22AUN1.SGM
22AUN1
]]>Agencies
[Federal Register Volume 79, Number 163 (Friday, August 22, 2014)]
[Notices]
[Pages 49848-49849]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2014-19911]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Form 8801
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 8801, Credit for Prior Year Minimum Tax--Individuals, Estates, and
Trusts.
DATES: Written comments should be received on or before October 21,
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 Martha R.
Brinson, Internal Revenue Service, 1111 Constitution Avenue NW.,
Washington, DC 20224, or through the Internet at
Martha.R.Brinson@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Credit for Prior Year Minimum Tax--Individuals, Estates, and
Trusts.
[[Page 49849]]
OMB Number: 1545-1073.
Form Number: 8801.
Abstract: Form 8801 is used by individuals, estates, and trusts to
compute the minimum tax credit, if any, available from a tax year
beginning after 1986 to be used in the current year or to be carried
forward for use in a future year.
Current Actions: Lines 26 and 27 of Part II and all of Part IV have
been deleted to reflect the expiration of the refundable portion of the
credit per IRC 53(e); PL 109-432, sec 402(a). The title for Part II and
the text of line 25 have also been revised. All references to the
refundable portion of the minimum tax credit have been removed from the
instructions.
Type of Review: Revision of a currently approved collection.
Affected Public: Individuals or households.
Estimated Number of Responses: 12,914.
Estimated Time per Response: 7 hours, 4 mins.
Estimated Total Annual Burden Hours: 91,173.
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: August 5, 2014.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. 2014-19911 Filed 8-21-14; 8:45 am]
BILLING CODE 4830-01-P
