Proposed Collection; Comment Request for Forms 1042, 1042-S, and 1042-T, 52114-52115 [2014-20824]
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52114
Federal Register / Vol. 79, No. 169 / Tuesday, September 2, 2014 / Notices
Estimated Time Per Respondent: 12
minutes.
Estimated Total Annual Burden
Hours: 450.
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 26, 2014.
R. Joseph Durbala,
IRS, Reports Clearance Officer.
[FR Doc. 2014–20830 Filed 8–29–14; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form CT–1 and CT–1 X
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
mstockstill on DSK4VPTVN1PROD with NOTICES
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:
VerDate Mar<15>2010
16:57 Aug 29, 2014
Jkt 232001
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
CT–1, Employer’s Annual Railroad
Retirement Tax Return and Form CT–1
X, Adjusted Employer’s Annual
Railroad Retirement Tax Return or
Claim for Refund.
DATES: Written comments should be
received on or before November 3, 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 R. Joseph Durbala,
(202) 317–5746, Internal Revenue
Service, Room 6129, 1111 Constitution
Avenue NW., Washington, DC 20224, or
through the Internet at
RJoseph.Durbala@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Employer’s Annual Railroad
Retirement Tax Return; Adjusted
Employer’s Annual Railroad Retirement
Tax Return or Claim for Refund.
OMB Number: 1545–0001.
Form Number: Form CT–1 and Form
CT–1 X.
Abstract: Railroad employers are
required to file an annual return to
report employer and employee Railroad
Retirement Tax Act (RRTA) taxes. Form
CT–1 is used for this purpose. The IRS
uses the information to insure that the
employer has paid the correct tax. Form
CT–1X is used to correct previously
filed Forms CT–1.
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: Businesses or other
for-profit organizations, not-for-profit
institutions, and state, local or tribal
governments.
Estimated Number of Respondents:
2,400.
Estimated Time Per Respondent: 16
hours, 26 minutes.
Estimated Total Annual Burden
Hours: 39,455.
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
PO 00000
Frm 00172
Fmt 4703
Sfmt 4703
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 26, 2014.
R. Joseph Durbala,
IRS, Reports Clearance Officer.
[FR Doc. 2014–20823 Filed 8–29–14; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Forms 1042, 1042–S, and
1042–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 Form
1042, Annual Withholding Tax Return
for U.S. Source Income of Foreign
Persons, Form 1042–S, Foreign Person’s
U.S. Source Income Subject to
Withholding, and Form 1042–T, Annual
Summary and Transmittal of Forms
1042–S.
SUMMARY:
E:\FR\FM\02SEN1.SGM
02SEN1
Federal Register / Vol. 79, No. 169 / Tuesday, September 2, 2014 / Notices
Written comments should be
received on or before November 3, 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 R. Joseph Durbala,
at (202) 317–5746, or at Internal
Revenue Service, Room 6129, 1111
Constitution Avenue NW., Washington,
DC 20224, or through the Internet at
RJoseph.Durbala@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Form 1042, Annual
Withholding Tax Return for U.S. Source
Income of Foreign Persons, Form 1042–
S, Foreign Person’s U.S. Source Income
Subject to Withholding, and Form
1042–T, Annual Summary and
Transmittal of Forms 1042–T.
OMB Number: 1545–0096.
Form Numbers: 1042, 1042–S, and
1042–T.
Abstract: Form 1042 is used by
withholding agents to report tax
withheld at source on payment of
certain income paid to nonresident alien
individuals, foreign partnerships, or
foreign corporations. The IRS uses this
information to verify that the correct
amount of tax has been withheld and
paid to the United States. Form 1042–
S is used to report certain income and
tax withheld information to nonresident
alien payees and beneficial owners.
Form 1042–T is used by withholding
agents to transmit Forms 1042–S to the
IRS.
Current Actions: There are no changes
to the burden previously approved by
OMB.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other for
profit organizations and individuals or
households.
Estimated Number of Respondents:
22,000.
Estimated Time per Respondent: 61
hours, 52 minutes.
Estimated Total Annual Burden
Hours: 1,360,940.
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
mstockstill on DSK4VPTVN1PROD with NOTICES
DATES:
VerDate Mar<15>2010
16:57 Aug 29, 2014
Jkt 232001
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 26, 2014.
R. Joseph Durbala,
IRS, Reports Clearance Officer.
[FR Doc. 2014–20824 Filed 8–29–14; 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,
Public Law 104–13 (44 U.S.C.
3506(c)(2)(A)). Currently, the IRS is
soliciting comments concerning when
amounts deferred under or paid from a
nonqualified deferred compensation
plan are taken into account as wages for
purposes of the employment taxes
imposed by the Federal Insurance
Contributions Act (FICA).
DATES: Written comments should be
received on or before November 3, 2014
to be assured of consideration.
ADDRESSES: Direct all written comments
to R. Joseph Durbala, Internal Revenue
SUMMARY:
PO 00000
Frm 00173
Fmt 4703
Sfmt 4703
52115
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 Sara Covington, at Internal
Revenue Service, Room 6129, 1111
Constitution Avenue NW., Washington,
DC 20224, or through the Internet at
Sara.L.Covington@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Federal Insurance Contributions
Act (FICA) Taxation of Amounts Under
Employee Benefits Plan.
OMB Number: 1545–1643.
Regulation Project Number: REG–
209484–87 (TD 8814–final).
Abstract: This document contains
final regulations under section
3121(v)(2) of the Internal Revenue Code
(Code) that provide guidance as to when
amounts deferred under or paid from a
nonqualified deferred compensation
plan are taken into account as wages for
purposes of the employment taxes
imposed by the Federal Insurance
Contributions Act (FICA). Section
3121(v)(2), relating to treatment of
certain nonqualified deferred
compensation, was added to the Code
by section 324 of the Social Security
Amendments of 1983. These regulations
provide guidance to employers who
maintain nonqualified deferred
compensation plans and to participants
in those plans.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of
currently approved collection.
Affected Public: Business or other forprofit organizations and not-for-profit
institutions.
Estimated Number of Respondents:
2,500.
Estimated Time per Respondent: 5
hours.
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
E:\FR\FM\02SEN1.SGM
02SEN1
]]>Agencies
[Federal Register Volume 79, Number 169 (Tuesday, September 2, 2014)]
[Notices]
[Pages 52114-52115]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2014-20824]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Forms 1042, 1042-S, and
1042-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
Form 1042, Annual Withholding Tax Return for U.S. Source Income of
Foreign Persons, Form 1042-S, Foreign Person's U.S. Source Income
Subject to Withholding, and Form 1042-T, Annual Summary and Transmittal
of Forms 1042-S.
[[Page 52115]]
DATES: Written comments should be received on or before November 3,
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 R. Joseph
Durbala, at (202) 317-5746, or at Internal Revenue Service, Room 6129,
1111 Constitution Avenue NW., Washington, DC 20224, or through the
Internet at RJoseph.Durbala@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Form 1042, Annual Withholding Tax Return for U.S. Source
Income of Foreign Persons, Form 1042-S, Foreign Person's U.S. Source
Income Subject to Withholding, and Form 1042-T, Annual Summary and
Transmittal of Forms 1042-T.
OMB Number: 1545-0096.
Form Numbers: 1042, 1042-S, and 1042-T.
Abstract: Form 1042 is used by withholding agents to report tax
withheld at source on payment of certain income paid to nonresident
alien individuals, foreign partnerships, or foreign corporations. The
IRS uses this information to verify that the correct amount of tax has
been withheld and paid to the United States. Form 1042-S is used to
report certain income and tax withheld information to nonresident alien
payees and beneficial owners. Form 1042-T is used by withholding agents
to transmit Forms 1042-S to the IRS.
Current Actions: There are no changes to the burden previously
approved by OMB.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for profit organizations and
individuals or households.
Estimated Number of Respondents: 22,000.
Estimated Time per Respondent: 61 hours, 52 minutes.
Estimated Total Annual Burden Hours: 1,360,940.
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 26, 2014.
R. Joseph Durbala,
IRS, Reports Clearance Officer.
[FR Doc. 2014-20824 Filed 8-29-14; 8:45 am]
BILLING CODE 4830-01-P
