Proposed Collection; Comment Request for Forms 8329 and 8330, 54350 [2014-21599]
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54350
Federal Register / Vol. 79, No. 176 / Thursday, September 11, 2014 / Notices
an extension of time to make certain
elections, including changes in
accounting method and accounting
period. In addition, the regulation
provides the standards that the IRS will
use in determining whether to grant
taxpayers extensions of time to make
these elections.
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, individuals, notfor-profit institutions, and farms.
Estimated Number of Respondents:
500.
Estimated Time per Respondent: 10
hours.
Estimated Total Annual Burden
Hours: 5,000.
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: September 3, 2014.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. 2014–21595 Filed 9–10–14; 8:45 am]
BILLING CODE 4830–01–P
VerDate Mar<15>2010
18:29 Sep 10, 2014
Jkt 232001
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Forms 8329 and 8330
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
8329, Lender’s Information Return for
Mortgage Credit Certificates (MCCs) and
Form 8330, Issuer’s Quarterly
Information Return for Mortgage Credit
Certificates (MCCs).
DATES: Written comments should be
received on or before November 10,
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(s) and instructions
should be directed to Allan Hopkins,
Internal Revenue Service, Room 6129,
1111 Constitution Avenue NW.,
Washington, DC 20224, or through the
internet at Allan.M.Hopkins@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Form 8329, Lender’s
Information Return for Mortgage Credit
Certificates (MCCs) and Form 8330,
Issuer’s Quarterly Information Return
for Mortgage Credit Certificates (MCCs).
OMB Number: 1545–0922.
Form Number: Forms 8329 and 8330.
Abstract: Form 8329 is used by lending
institutions and Form 8330 is used by
state and local governments to provide
the IRS with information on the
issuance of mortgage credit certificates
(MCCs) authorized under Internal
Revenue Code section 25. IRS matches
the information supplied by lenders and
issuers to ensure that the credit is
computed properly.
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, and state, local or
tribal governments.
SUMMARY:
PO 00000
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Fmt 4703
Sfmt 4703
Estimated Number of Responses:
10,000—Form 8329; 2,000—Form 8330.
Estimated Time per Response: 5
hours, 53 minutes—Form 8329; 7 hours,
28 minutes—Form 8330.
Estimated Total Annual Burden
Hours: 58,800—Form 8329; 14,920—
Form 8330.
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
informationdisplays 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 27, 2014.
Christie Preston,
IRS Reports Clearance Officer.
[FR Doc. 2014–21599 Filed 9–10–14; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Revenue Procedures
2003–79, 2007–64, and 2006–46
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
E:\FR\FM\11SEN1.SGM
11SEN1
]]>Agencies
[Federal Register Volume 79, Number 176 (Thursday, September 11, 2014)]
[Notices]
[Page 54350]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2014-21599]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Forms 8329 and 8330
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 8329, Lender's Information Return for Mortgage Credit Certificates
(MCCs) and Form 8330, Issuer's Quarterly Information Return for
Mortgage Credit Certificates (MCCs).
DATES: Written comments should be received on or before November 10,
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(s) and instructions should be directed to Allan
Hopkins, Internal Revenue Service, Room 6129, 1111 Constitution Avenue
NW., Washington, DC 20224, or through the internet at
Allan.M.Hopkins@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Form 8329, Lender's Information Return for Mortgage Credit
Certificates (MCCs) and Form 8330, Issuer's Quarterly Information
Return for Mortgage Credit Certificates (MCCs).
OMB Number: 1545-0922.
Form Number: Forms 8329 and 8330. Abstract: Form 8329 is used by
lending institutions and Form 8330 is used by state and local
governments to provide the IRS with information on the issuance of
mortgage credit certificates (MCCs) authorized under Internal Revenue
Code section 25. IRS matches the information supplied by lenders and
issuers to ensure that the credit is computed properly.
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, and
state, local or tribal governments.
Estimated Number of Responses: 10,000--Form 8329; 2,000--Form 8330.
Estimated Time per Response: 5 hours, 53 minutes--Form 8329; 7
hours, 28 minutes--Form 8330.
Estimated Total Annual Burden Hours: 58,800--Form 8329; 14,920--
Form 8330.
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
informationdisplays 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 27, 2014.
Christie Preston,
IRS Reports Clearance Officer.
[FR Doc. 2014-21599 Filed 9-10-14; 8:45 am]
BILLING CODE 4830-01-P
