Proposed Collection; Comment Request for Form 8846, 4640-4641 [2015-01483]
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4640
Federal Register / Vol. 80, No. 18 / Wednesday, January 28, 2015 / Notices
Title: Low-Income Housing Credit
Disposition Bond.
OMB Number: 1545–1029.
Form Number: 8693.
Abstract: Section 42(j)(6) of the
Internal Revenue Code states that when
a taxpayer disposes of a building (or an
interest therein) on which the lowincome housing credit has been
claimed, the taxpayer may post a bond
in lieu of paying the recapture tax if the
building continues to be operated as a
qualified low-income building for the
remainder of the compliance period. For
8693 is used to post a bond under Code
section 42(j)(6) to avoid recapture of the
low-income housing credit.
Current Actions: There are no changes
being made to Form 8693 at this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Businesses or other
for-profit organizations and individuals.
Estimated Number of Respondents:
667.
Estimated Time per Respondent: 5
hrs, 23 min.
Estimated Total Annual Burden
Hours: 3,589.
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 Sep<11>2014
16:41 Jan 27, 2015
Jkt 235001
Approved: January 21, 2015.
Christie Preston,
IRS Reports Clearance Officer.
[FR Doc. 2015–01482 Filed 1–27–15; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 5305–SEP.
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
5305–SEP, Simplified Employee
Pension-Individual Retirement
Accounts Contribution Agreement.
DATES: Written comments should be
received on or before March 30, 2015 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 LaNita Van Dyke,
Internal Revenue Service, room 6517,
1111 Constitution Avenue NW.,
Washington, DC 20224, or through the
Internet at Lanita.VanDyke@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Simplified Employee PensionIndividual Retirement Accounts
Contribution Agreement.
OMB Number: 1545–0499.
Form Number: 5305–SEP.
Abstract: Form 5305–SEP is used by
an employer to make an agreement
provide benefits to all employees under
a Simplified Employee Pension (SEP)
described in Internal Revenue Code
section 408(k). This form is not to be
filed with the IRS but is to be retained
in the employer’s records as proof of
establishing a SEP and justifying a
deduction for contributions to the SEP.
Current Actions: There are no changes
being made to the form at this time.
Type of Review: Extension of a
currently approved collection.
SUMMARY:
PO 00000
Frm 00112
Fmt 4703
Sfmt 4703
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
100,000.
Estimated Time Per Respondent: 4 hr.
57 min.
Estimated Total Annual Burden
Hours: 495,000.
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: January 8, 2015.
Christie Preston,
IRS Reports Clearance Officer.
[FR Doc. 2015–01460 Filed 1–27–15; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 8846
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
SUMMARY:
E:\FR\FM\28JAN1.SGM
28JAN1
mstockstill on DSK4VPTVN1PROD with NOTICES
Federal Register / Vol. 80, No. 18 / Wednesday, January 28, 2015 / Notices
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
8846, Credit for Employer Social
Security and Medicare Taxes Paid on
Certain Employee Tips.
DATES: Written comments should be
received on or before March 30, 2015 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 LaNita Van Dyke,
or at Internal Revenue Service, Room
6517, 1111 Constitution Avenue NW.,
Washington, DC 20224, or through the
internet at Lanita.VanDyke@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Credit for Employer Social
Security and Medicare Taxes Paid on
Certain Employee Tips.
OMB Number: 1545–1414.
Form Number: 8846.
Abstract: Employers in food or
beverage establishments where tipping
is customary can claim an income tax
credit for the amount of social security
and Medicare taxes paid (employer’s
share) on tips employees reported, other
than on tips used to meet the minimum
wage requirement. Form 8846 is used by
employers to claim the credit and by the
IRS to verify that the credit is computed
correctly.
Current Actions: Line 4, the 2014
Social Security maximum earnings
amount has changed from $113,700 to
$117,000. Notice 2013–72.
Line 6, ‘‘Part lll’’ is added to the
reference of Form 3800.
Type of Review: Revision of a
currently approved collection.
Affected Public: Businesses or other
for-profit organizations.
Estimated Number of Respondents:
37,200.
Estimated Time Per Respondent: 4 hr.,
26 min.
Estimated Total Annual Burden
Hours: 143,592.
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.
VerDate Sep<11>2014
16:41 Jan 27, 2015
Jkt 235001
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: January 20, 2015.
Christie Preston,
IRS Reports Clearance Officer.
[FR Doc. 2015–01483 Filed 1–27–15; 8:45 am]
DEPARTMENT OF THE TREASURY
Open Meeting of the Taxpayer
Advocacy Panel Notices and
Correspondence Project Committee
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice of meeting.
AGENCY:
An open meeting of the
Taxpayer Advocacy Panel Notices and
Correspondence Project Committee will
be conducted. The Taxpayer Advocacy
Panel is soliciting public comments,
ideas, and suggestions on improving
customer service at the Internal Revenue
Service.
DATES: The meeting will be held
Thursday, February 12, 2015.
FOR FURTHER INFORMATION CONTACT:
Theresa Singleton at 1–888–912–1227 or
202–317–3329.
SUPPLEMENTARY INFORMATION: Notice is
hereby given pursuant to section
10(a)(2) of the Federal Advisory
Committee Act, 5 U.S.C. App. (1988)
that a meeting of the Taxpayer
SUMMARY:
Fmt 4703
Dated: January 21, 2015.
Otis Simpson,
Acting Director, Taxpayer Advocacy Panel.
[FR Doc. 2015–01466 Filed 1–27–15; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Open Meeting of the Taxpayer
Advocacy Panel Taxpayer
Communications Project Committee
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice of meeting.
Sfmt 4703
An open meeting of the
Taxpayer Advocacy Panel Taxpayer
Communications Project Committee will
be conducted. The Taxpayer Advocacy
Panel is soliciting public comments,
ideas, and suggestions on improving
customer service at the Internal Revenue
Service.
DATES: The meeting will be held
Wednesday, February 11, 2015.
FOR FURTHER INFORMATION CONTACT: Lisa
Billups at 1–888–912–1227 or (214)
413–6523.
SUPPLEMENTARY INFORMATION: Notice is
hereby given pursuant to Section
10(a)(2) of the Federal Advisory
Committee Act, 5 U.S.C. App. (1988)
that an open meeting of the Taxpayer
Advocacy Panel Taxpayer
Communications Project Committee will
be held Wednesday, February 11, 2015,
at 2:00 p.m. Eastern Time via
teleconference. The public is invited to
make oral comments or submit written
statements for consideration. Due to
limited conference lines, notification of
intent to participate must be made with
Lisa Billups. For more information
SUMMARY:
Internal Revenue Service
Frm 00113
Advocacy Panel Notices and
Correspondence Project Committee will
be held Thursday, February 12, 2015, at
12 p.m. Eastern Time via teleconference.
The public is invited to make oral
comments or submit written statements
for consideration. Due to limited
conference lines, notification of intent
to participate must be made with
Theresa Singleton. For more
information please contact: Theresa
Singleton at 1–888–912–1227 or 202–
317–3329, TAP Office, 1111
Constitution Avenue NW., Room 1509National Office, Washington, DC 20224,
or contact us at the Web site: https://
www.improveirs.org.
The agenda will include a discussion
on various letters, and other issues
related to written communications from
the IRS.
AGENCY:
BILLING CODE 4830–01–P
PO 00000
4641
E:\FR\FM\28JAN1.SGM
28JAN1
]]>Agencies
[Federal Register Volume 80, Number 18 (Wednesday, January 28, 2015)]
[Notices]
[Pages 4640-4641]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2015-01483]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Form 8846
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
[[Page 4641]]
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 8846, Credit for Employer Social Security and
Medicare Taxes Paid on Certain Employee Tips.
DATES: Written comments should be received on or before March 30, 2015
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 LaNita Van
Dyke, or at Internal Revenue Service, Room 6517, 1111 Constitution
Avenue NW., Washington, DC 20224, or through the internet at
Lanita.VanDyke@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Credit for Employer Social Security and Medicare Taxes Paid
on Certain Employee Tips.
OMB Number: 1545-1414.
Form Number: 8846.
Abstract: Employers in food or beverage establishments where
tipping is customary can claim an income tax credit for the amount of
social security and Medicare taxes paid (employer's share) on tips
employees reported, other than on tips used to meet the minimum wage
requirement. Form 8846 is used by employers to claim the credit and by
the IRS to verify that the credit is computed correctly.
Current Actions: Line 4, the 2014 Social Security maximum earnings
amount has changed from $113,700 to $117,000. Notice 2013-72.
Line 6, ``Part lll'' is added to the reference of Form 3800.
Type of Review: Revision of a currently approved collection.
Affected Public: Businesses or other for-profit organizations.
Estimated Number of Respondents: 37,200.
Estimated Time Per Respondent: 4 hr., 26 min.
Estimated Total Annual Burden Hours: 143,592.
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: January 20, 2015.
Christie Preston,
IRS Reports Clearance Officer.
[FR Doc. 2015-01483 Filed 1-27-15; 8:45 am]
BILLING CODE 4830-01-P
