Proposed Collection; Comment Request for Regulation Project, 49845-49846 [2014-19920]
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tkelley on DSK3SPTVN1PROD with NOTICES
Federal Register / Vol. 79, No. 163 / Friday, August 22, 2014 / Notices
Abstract: This document contains
final regulations that provide rules for
determining bona fide residency in the
following U.S. possessions: American
Samoa, Guam, the Northern Mariana
Islands, Puerto Rico, and the United
States Virgin Islands under sections
937(a) and 881(b) of the Internal
Revenue Code.
Current Actions: There is no change to
this final regulation.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households or businesses or other forprofit organizations.
Estimated Number of Respondents:
75,000.
Estimated average annual burden
hours per respondent: 4 hours.
Estimated Total Burden Hours:
300,000.
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 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 15, 2014.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. 2014–19918 Filed 8–21–14; 8:45 am]
BILLING CODE 4830–01–P
VerDate Mar<15>2010
16:23 Aug 21, 2014
Jkt 232001
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 1096
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
1096, Annual Summary and Transmittal
of U.S. Information Returns.
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.
SUMMARY:
SUPPLEMENTARY INFORMATION:
Title: Annual Summary and
Transmittal of U.S. Information Returns.
OMB Number: 1545–0108.
Form Number: 1096.
Abstract: Form 1096 is used to
transmit information returns (Forms
1099, 1098, 5498, and W–2G) to the IRS
service centers. Under Internal Revenue
Code section 6041 and related
regulations, a separate Form 1096 is
used for each type of return sent to the
service center by the payer. It is used by
IRS to summarize, categorize, and
process the forms being filed.
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, individuals or
households, not-for-profit institutions,
farms, Federal government, and State,
local or tribal governments.
Estimated Number of Responses:
4,420,919.
Estimated Time per Response: 14 min.
PO 00000
Frm 00092
Fmt 4703
Sfmt 4703
49845
Estimated Total Annual Burden
Hours: 1,016,812.
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 13, 2014.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. 2014–19906 Filed 8–21–14; 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
collections, as required by the
Paperwork Reduction Act of 1995,
SUMMARY:
E:\FR\FM\22AUN1.SGM
22AUN1
49846
Federal Register / Vol. 79, No. 163 / Friday, August 22, 2014 / Notices
Public Law 104–13 (44 U.S.C.
3506(c)(2)(A)). Currently, the IRS is
soliciting comments concerning,
accounting for long-term contracts.
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 regulations 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.
tkelley on DSK3SPTVN1PROD with NOTICES
SUPPLEMENTARY INFORMATION:
Title: Accounting for Long-Term
Contracts.
OMB Number: 1545–1650.
Regulation Project Number: TD 8929.
Abstract: The regulation requires the
Commissioner to be notified of a
taxpayer’s decision to sever or aggregate
one or more long-term contracts under
the regulations. The statement is needed
so the Commissioner can determine
whether the taxpayer properly severed
or aggregated its contract(s). The
regulations affect any taxpayer that
manufactures or constructs property
under long-term contracts.
Current Actions: There are no changes
to this existing regulation.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
50,000.
Estimated Time per Respondent: 15
minutes.
Estimated Total Annual Burden
Hours: 12,500.
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:
VerDate Mar<15>2010
16:23 Aug 21, 2014
Jkt 232001
(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 18, 2014.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. 2014–19920 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 2678
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
2678, Employer/Payer Appointment of
Agent.
SUMMARY:
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, Room 6129,
1111 Constitution Avenue NW.,
Washington, DC 20224, or through the
Internet at Martha.R.Brinson@irs.gov.
SUPPLEMENTARY INFORMATION:
DATES:
PO 00000
Frm 00093
Fmt 4703
Sfmt 4703
Title: Employer/Payer Appointment
of Agent.
OMB Number: 1545–0748.
Form Number: 2678.
Abstract: Internal Revenue Code
section 3504 authorizes a fiduciary,
agent or other person to perform acts of
an employer for purposes of
employment taxes. Form 2678 is used to
empower an agent with the
responsibility and liability of collecting
and paying the employment taxes
including backup withholding and
filing the appropriate tax return.
Current Actions: There are no changes
being made to the burden previously
approved by OMB at this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Businesses or other
for-profit organizations, not-for-profit
institutions, farms and the Federal
Government.
Estimated Number of Respondents:
6,130,000.
Estimated Time per Respondent: 2.24
hours.
Estimated Total Annual Burden
Hours: 13,731,000.
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 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.
E:\FR\FM\22AUN1.SGM
22AUN1
]]>Agencies
[Federal Register Volume 79, Number 163 (Friday, August 22, 2014)]
[Notices]
[Pages 49845-49846]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2014-19920]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Regulation Project
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,
[[Page 49846]]
Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is
soliciting comments concerning, accounting for long-term contracts.
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 regulations 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: Accounting for Long-Term Contracts.
OMB Number: 1545-1650.
Regulation Project Number: TD 8929.
Abstract: The regulation requires the Commissioner to be notified
of a taxpayer's decision to sever or aggregate one or more long-term
contracts under the regulations. The statement is needed so the
Commissioner can determine whether the taxpayer properly severed or
aggregated its contract(s). The regulations affect any taxpayer that
manufactures or constructs property under long-term contracts.
Current Actions: There are no changes to this existing regulation.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations.
Estimated Number of Respondents: 50,000.
Estimated Time per Respondent: 15 minutes.
Estimated Total Annual Burden Hours: 12,500.
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 18, 2014.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. 2014-19920 Filed 8-21-14; 8:45 am]
BILLING CODE 4830-01-P
