Submission for OMB Review; Comment Request, 24317-24319 [2015-10078]
Download as PDF
Federal Register / Vol. 80, No. 83 / Thursday, April 30, 2015 / Notices
technology, or other areas related to
OFR’s duties and authorities. The terms
of members chosen to serve may vary
from one to three years. No person who
is a Federally-registered lobbyist may
serve on the Committee. Membership on
the Committee is limited to the
individuals appointed and is nontransferrable. Regular attendance is
essential to the effective operation of the
Committee. Some members of the
Committee may be required to adhere to
the conflict of interest rules applicable
to Special Government Employees, as
such employees are defined in 18 U.S.C.
202(a). These rules include relevant
provisions in 18 U.S.C. related to
criminal activity, Standards of Ethical
Conduct for Employees of the Executive
Branch (5 CFR part 2635), and Executive
Order 12674 (as modified by Executive
Order 12731).
To apply, an applicant must submit
an appropriately-detailed resume and a
cover letter describing their interest,
reasons for application, and
qualifications. In accordance with
Department of Treasury Directive 21–03,
a clearance process includes
fingerprints, tax checks, and a Federal
Bureau of Investigation criminal check.
Applicants must state in their
application that they agree to submit to
these pre-appointment checks.
The application period for interested
candidates will extend to May 11, 2015.
Applications should be submitted in
sufficient time to be received by the
close of business on the closing date and
should be sent to
Andrea.B.IannielloOFR@treasury.gov or
by mail to: Office of Financial Research,
Department of the Treasury, Attention:
Andrea B. Ianniello, 1500 Pennsylvania
Avenue NW., MT–1330, Washington,
DC 20220.
Dated: April 20, 2015.
William Ruberry,
Associate Director, Communications.
[FR Doc. 2015–10087 Filed 4–29–15; 8:45 am]
BILLING CODE 4810–25–P
DEPARTMENT OF THE TREASURY
Submission for OMB Review;
Comment Request
Department of the Treasury.
Notice.
mstockstill on DSK4VPTVN1PROD with NOTICES
AGENCY:
ACTION:
The Department of the
Treasury will submit the following
information collection request to the
Office of Management and Budget
(OMB) for review and clearance in
accordance with the Paperwork
Reduction Act of 1995, Public Law 104–
SUMMARY:
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17:01 Apr 29, 2015
Jkt 235001
13, on or after the date of publication of
this notice.
DATES: Comments should be received on
or before June 1, 2015 to be assured of
consideration.
ADDRESSES: Send comments regarding
the burden estimate, or any other aspect
of the information collection, including
suggestions for reducing the burden, to
(1) Office of Information and Regulatory
Affairs, Office of Management and
Budget, Attention: Desk Officer for
Treasury, New Executive Office
Building, Room 10235, Washington, DC
20503, or email at OIRA_Submission@
OMB.EOP.gov and (2) Treasury PRA
Clearance Officer, 1750 Pennsylvania
Ave. NW., Suite 8140, Washington, DC
20220, or email at PRA@treasury.gov.
FOR FURTHER INFORMATION CONTACT:
Copies of the submission(s) may be
obtained by calling (202) 927–5331,
email at PRA@treasury.gov, or the entire
information collection request may be
found at www.reginfo.gov.
SUPPLEMENTARY INFORMATION:
Internal Revenue Service (IRS)
OMB Number: 1545–0143.
Type of Review: Revision of a
currently approved collection.
Title: Heavy Highway Vehicle Use
Tax Return.
Form: 2290, 2290–SP, 2290–V, 2290–
V(SP).
Abstract: Form 2290 is used to
compute and report the tax imposed by
section 4481 on the highway use of
certain motor vehicles. The information
is used to determine whether the
taxpayer has paid the correct amount of
tax.
Affected Public: Private Sector:
Businesses or other for-profits.
Estimated Annual Burden Hours:
27,120,040.
OMB Number: 1545–0240.
Type of Review: Extension without
change of a currently approved
collection.
Title: Claim for Refund of Income Tax
Return Preparer Penalties.
Form: 6118.
Abstract: Form 6118 is used by
preparers to file for a refund of penalties
incorrectly charged. The information
enables the IRS to process the claim and
have the refund issued to the tax return
preparer.
Affected Public: Individuals or
Households.
Estimated Annual Burden Hours:
11,400.
OMB Number: 1545–0429.
Type of Review: Extension without
change of a currently approved
collection.
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Title: Request for Copy of Tax Return.
Form: 4506.
Abstract: 26 U.S.C. 7513 allows for
taxpayers to request a copy of a tax
return. Form 4506 is used by a taxpayer
to request a copy of a Federal tax form.
The information provided will be used
for research to locate the tax form and
to ensure that the requester is the
taxpayer or someone authorized by the
taxpayer.
Affected Public: Individuals or
Households.
Estimated Annual Burden Hours:
260,000.
OMB Number: 1545–0499.
Type of Review: Extension without
change of a currently approved
collection.
Title: Simplified Employee PensionIndividual Retirement Accounts
Contribution Agreement.
Form: 5305–SEP.
Abstract: This form is used by an
employer to make an agreement to
provide benefits to all employees under
a Simplified Employee Pension (SEP)
described in section 408(k). This form is
not to be filed with the IRS but to be
retained in the employer’s records as
proof of establishing a SEP and
justifying a deduction for contributions
to the SEP. The data is used to verify the
deduction.
Affected Public: Private Sector:
Businesses or other for-profits.
Estimated Annual Burden Hours:
495,000.
OMB Number: 1545–0768.
Type of Review: Extension without
change of a currently approved
collection.
Title: TD 7898—Employers Qualified
Educational Assistance Programs.
Abstract: Section 127(a) of the
Internal Revenue Code provides that the
gross income of any employee does not
include amounts paid or expenses
incurred by an employer if furnished to
the employee pursuant to a qualified
educational assistance program. Section
127(b) sets forth the requirements which
must be met in order for a program to
be a qualified educational assistance
program. Among these requirements,
section 127(b)(1) requires that a program
be a separate written plan of the
employer. No advance approval of the
plan is required. Employees must be
notified of the availability and terms of
the program. Pursuant to sec. 6001,
substantiation may be required to verify
that employees are entitled to exclude
the value of such benefits from their
gross incomes.
Affected Public: Private Sector:
Businesses or other for-profits.
Estimated Annual Burden Hours: 615.
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OMB Number: 1545–0949.
Type of Review: Extension without
change of a currently approved
collection.
Title: Application for Special
Enrollment Examination.
Form: 2587.
Abstract: This information relates to
the determination of the eligibility of
individuals seeking enrollment status to
practice before the Internal Revenue
Service.
Affected Public: Individuals or
Households.
Estimated Annual Burden Hours:
11,000.
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OMB Number: 1545–1029.
Type of Review: Extension without
change of a currently approved
collection.
Title: Low-Income Housing Credit
Disposition Bond or Treasury Direct
Account Application.
Form: 8693.
Abstract: Form 8693 is needed per
IRC section 42(j)(6) to post bond or
establish a Treasury Direct Account and
waive the recapture requirements under
section 42(j) for certain disposition of a
building on which the low-income
housing credit was claimed. Internal
Revenue regulations § 301.7101–1
requires that the posting of a bond must
be done on the appropriate form as
determined by the Internal Revenue
Service.
Affected Public: Private Sector:
Businesses or other for-profits.
Estimated Annual Burden Hours:
3,589.
OMB Number: 1545–1221.
Type of Review: Extension without
change of a currently approved
collection.
Title: TD 8376 (EE–147–87) Qualified
Separate Lines of Business.
Abstract: The affected public includes
employers who maintain qualified
employee retirement plans. Where
applicable, the employer must furnish
notice to the IRS that the employer
treats itself as operating qualified
separate lines of business and some may
request an IRS determination that such
lines satisfy administrative scrutiny.
Affected Public: Private Sector:
Businesses or other for-profits.
Estimated Annual Burden Hours: 444.
OMB Number: 1545–1237.
Type of Review: Extension without
change of a currently approved
collection.
Title: REG–209831–96 (TD 8823)
Consolidated Returns—Limitation on
the Use of Certain Losses and
Deductions.
Abstract: TD 8823 contains final
regulations regarding certain deductions
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and losses, including built-in
deductions and losses, of members who
join a consolidated group. The
regulations provide rules for computing
the limitation with respect to separate
return limitation year (SRLY) losses,
and the carryover or carryback of losses
to consolidated and separate return
years. The regulations also eliminate the
application of the SRLY rules in certain
circumstances in which the rules of
section 382 of the Internal Revenue
Code also apply. The collection of
information in this regulation is in
§ 1.1502–21(b)(3). This information is
required to ensure that an election to
relinquish a carryback period is
properly documented, and will be used
for that purpose. The collection of
information is required to obtain a
benefit (relating to the carryover of
losses which would otherwise be
carried back).
Affected Public: Private Sector:
Businesses or other for-profits.
Estimated Annual Burden Hours:
2,000.
OMB Number: 1545–1414.
Type of Review: Revision of a
currently approved collection.
Title: Credit for Employer Social
Security and Medicare Taxes Paid on
Certain Employee Tips.
Form: 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, other than tips used to
meet the minimum wage requirement.
Affected Public: Private Sector:
Businesses or other for-profits.
Estimated Annual Burden Hours:
143,592.
OMB Number: 1545–1487.
Type of Review: Extension without
change of a currently approved
collection.
Title: Failure To File Gain
Recognition Agreements or Satisfy
Other Reporting Obligations (TD 9704).
Abstract: Sections 367(e)(1) and
367(e)(2) provide for gain recognition on
certain transfers to foreign persons
under sections 355 and 332. Section
6038B(a) requires U.S. persons
transferring property to foreign persons
in exchanges described in sections 332
and 355 to furnish information
regarding such transfers.
Affected Public: Private Sector:
Businesses or other for-profits.
Estimated Annual Burden Hours:
2,471.
OMB Number: 1545–1500.
Type of Review: Revision of a
currently approved collection.
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Fmt 4703
Sfmt 4703
Title: Pre-Screening Notice and
Certification Request for the Work
Opportunity and Welfare-to-Work
Credits.
Form: 8850.
Abstract: A job applicant completes
and signs, under penalties of perjury,
the top portion of the form to indicate
that he or she is a member of a targeted
group. If the employer has a belief that
the applicant is a member of a targeted
group, the employer signs the other
portion of the form under penalties of
perjury and submits it to their state
workforce agency (SWA) as part of a
written request for certification.
Affected Public: Private Sector:
Businesses or other for-profits.
Estimated Annual Burden Hours:
3,242,800.
OMB Number: 1545–1517.
Type of Review: Extension without
change of a currently approved
collection.
Title: Distributions From an Archer
MSA or Medicare+Choice MSA.
Form: 1099–SA.
Abstract: This form is used to report
distributions from a medical savings
account as set forth in section 220(h).
Affected Public: Private Sector:
Businesses or other for-profits.
Estimated Annual Burden Hours:
3,618.
OMB Number: 1545–1657.
Type of Review: Extension without
change of a currently approved
collection.
Title: Revenue Procedure 99–32—
Conforming Adjustments Subsequent to
Section 482 Allocations.
Abstract: This revenue procedure
prescribes the applicable procedures for
the repatriation of cash by a United
States taxpayer via an interest-bearing
account receivable or payable in an
amount corresponding to the amount
allocated under section 482 from, or to
a related person with respect to a
controlled transaction.
Affected Public: Private Sector:
Businesses or other for-profits.
Estimated Annual Burden Hours:
1,620.
OMB Number: 1545–1660.
Type of Review: Extension without
change of a currently approved
collection.
Title: Notice 99–43 Nonrecognition
Exchanges under Section 897.
Abstract: Notice 99–43 This notice
announces a modification of the current
rules under Temporary Regulation Sec.
1.897–6T(a)(1) regarding transfers,
exchanges, and other dispositions of
U.S. real property interests in
nonrecognition transactions occurring
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after June 18, 1980. The new rule will
be included in regulations finalizing the
temporary regulations.
Affected Public: Private Sector:
Businesses or other for-profits.
Estimated Annual Burden Hours: 200.
OMB Number: 1545–1799.
Type of Review: Extension without
change of a currently approved
collection.
Title: Notice 2002–69, Interest Rates
and Appropriate Foreign Loss Payment
Patterns For Determining the Qualified
Insurance Income of Certain Controlled
Corporations under Section 954(f).
Abstract: This notice provide
guidance on how to determine the
foreign loss payment patterns of a
foreign insurance company owned by
U.S. shareholder for purposes of
determining the amount of investment
income earned by the insurance
company that is not treated as Subpart
F income under section 954(i).
Affected Public: Private Sector:
Businesses or other for-profits.
Estimated Annual Burden Hours: 300.
OMB Number: 1545–1817.
Type of Review: Extension without
change of a currently approved
collection.
Title: Application for United States
Residency Certification.
Form: 8802.
Abstract: All requests for U.S.
residency certification must be received
on Form 8802, Application for United
States Residency Certification. This
application must be sent to the
Philadelphia Service Center. As proof of
residency in the United States and of
entitlement to the benefits of a tax
treaty, U.S. treaty partner countries
require a U.S. Government certification
that you are a U.S. citizen, U.S.
corporation, U.S. partnership, or
resident of the United States for
purposes of taxation.
Affected Public: Private Sector:
Businesses or other for-profits.
Estimated Annual Burden Hours:
472,380.
OMB Number: 1545–1856.
Type of Review: Extension without
change of a currently approved
collection.
Title: Consent To Disclosure of Return
Information.
Form: 13362.
Abstract: The Consent Form is
provided to external applicant that will
allow the Service the ability to conduct
tax checks to determine if an applicant
is suitability for employment once they
are determined qualified and within
reach to receive an employment offer.
Affected Public: Individuals or
Households.
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17:01 Apr 29, 2015
Jkt 235001
Estimated Annual Burden Hours:
7,664.
OMB Number: 1545–1913.
Type of Review: Extension without
change of a currently approved
collection.
Title: Payment of Gift/GST Tax and/
or Application for Extension of Time To
File Form 709.
Form: 8892.
Abstract: Form 8892 was created to
serve a dual purpose. First, the form
enables taxpayers to request an
extension of time to File 709, when they
are not filing an individual income tax
extension. Second, it serves as a
payment voucher for taxpayers, who are
filing an individual income tax
extension (by Form 4868) and will have
a gift tax balance due on Form 709.
Affected Public: Individuals or
Households.
Estimated Annual Burden Hours:
7,200.
OMB Number: 1545–1942.
Type of Review: Extension without
change of a currently approved
collection.
Title: Notice 2005–44, Charitable
Contributions of Certain Motor Vehicles,
Boats, and Airplanes.
Abstract: The notice provides
guidance under new Subsection
170(f)(12) and 6720 regarding how to
determine the amount of a charitable
contribution for certain vehicles and the
related substantiation and information
reporting requirements.
Affected Public: Individuals or
Households.
Estimated Annual Burden Hours:
3,041.
OMB Number: 1545–1950.
Type of Review: Extension without
change of a currently approved
collection.
Title: Return by a Shareholder Making
Certain Late Elections To End Treatment
as a Passive Foreign Investment
Company.
Abstract: Form 8621–A is used by
certain taxpayer/investors to request
ending of their treatment as investing in
a Passive Foreign Investment Company.
New regulations are being written in
support of the new products. The
underlying law is in IRC sections 1297
and 1298.
Affected Public: Individuals or
Households.
Estimated Annual Burden Hours: 785.
OMB Number: 1545–2215.
Type of Review: Revision of a
currently approved collection.
Title: Application for Voluntary
Classification Settlement Program.
Form: 8952.
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24319
Abstract: Form 8952 was created by
the IRS in conjunction with a new
program developed to permit taxpayers
to voluntarily reclassify workers as
employees for federal employment tax
purposes and obtain similar relief to
that obtained in the current
Classification Settlement Program. To
participate in the program, taxpayers
must meet certain eligibility
requirements, apply to participate in
VCSP, and enter into closing agreements
with the IRS.
Affected Public: Private Sector:
Businesses or other for-profits.
Estimated Annual Burden Hours:
16,745.
Dated: April 27, 2015.
Dawn D. Wolfgang,
Treasury PRA Clearance Officer.
[FR Doc. 2015–10078 Filed 4–29–15; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF VETERANS
AFFAIRS
[OMB Control No. 2900–0791]
Proposed Information Collection
(Notice of Disagreement) Activity:
Comment Request
Veterans Benefits
Administration, VA.
ACTION: Notice.
AGENCY:
The Veterans Benefits
Administration (VBA), Department of
Veterans Affairs (VA), is announcing an
opportunity for public comment on the
proposed collection of certain
information by the agency. Under the
Paperwork Reduction Act (PRA) of
1995, Federal agencies are required to
publish notice in the Federal Register
concerning each proposed collection of
information, including each proposed
revision of a currently approved
collection, and allow 60 days for public
comment in response to the notice.
VA Form 21–0958, will be used by the
Veteran to initiate an appeal by
indicating disagreement with a decision
issued by a Regional Office (RO).
DATES: Written comments and
recommendations on the proposed
collection of information should be
received on or before June 29, 2015.
ADDRESSES: Submit written comments
on the collection of information through
Federal Docket Management System
(FDMS) at www.Regulations.gov or to
Nancy J. Kessinger, Veterans Benefits
Administration (20M33), Department of
Veterans Affairs, 810 Vermont Avenue
NW., Washington, DC 20420 or email to
nancy.kessinger@va.gov. Please refer to
SUMMARY:
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Agencies
[Federal Register Volume 80, Number 83 (Thursday, April 30, 2015)]
[Notices]
[Pages 24317-24319]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2015-10078]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Submission for OMB Review; Comment Request
AGENCY: Department of the Treasury.
ACTION: Notice.
-----------------------------------------------------------------------
SUMMARY: The Department of the Treasury will submit the following
information collection request to the Office of Management and Budget
(OMB) for review and clearance in accordance with the Paperwork
Reduction Act of 1995, Public Law 104-13, on or after the date of
publication of this notice.
DATES: Comments should be received on or before June 1, 2015 to be
assured of consideration.
ADDRESSES: Send comments regarding the burden estimate, or any other
aspect of the information collection, including suggestions for
reducing the burden, to (1) Office of Information and Regulatory
Affairs, Office of Management and Budget, Attention: Desk Officer for
Treasury, New Executive Office Building, Room 10235, Washington, DC
20503, or email at OIRA_Submission@OMB.EOP.gov and (2) Treasury PRA
Clearance Officer, 1750 Pennsylvania Ave. NW., Suite 8140, Washington,
DC 20220, or email at PRA@treasury.gov.
FOR FURTHER INFORMATION CONTACT: Copies of the submission(s) may be
obtained by calling (202) 927-5331, email at PRA@treasury.gov, or the
entire information collection request may be found at www.reginfo.gov.
SUPPLEMENTARY INFORMATION:
Internal Revenue Service (IRS)
OMB Number: 1545-0143.
Type of Review: Revision of a currently approved collection.
Title: Heavy Highway Vehicle Use Tax Return.
Form: 2290, 2290-SP, 2290-V, 2290-V(SP).
Abstract: Form 2290 is used to compute and report the tax imposed
by section 4481 on the highway use of certain motor vehicles. The
information is used to determine whether the taxpayer has paid the
correct amount of tax.
Affected Public: Private Sector: Businesses or other for-profits.
Estimated Annual Burden Hours: 27,120,040.
OMB Number: 1545-0240.
Type of Review: Extension without change of a currently approved
collection.
Title: Claim for Refund of Income Tax Return Preparer Penalties.
Form: 6118.
Abstract: Form 6118 is used by preparers to file for a refund of
penalties incorrectly charged. The information enables the IRS to
process the claim and have the refund issued to the tax return
preparer.
Affected Public: Individuals or Households.
Estimated Annual Burden Hours: 11,400.
OMB Number: 1545-0429.
Type of Review: Extension without change of a currently approved
collection.
Title: Request for Copy of Tax Return.
Form: 4506.
Abstract: 26 U.S.C. 7513 allows for taxpayers to request a copy of
a tax return. Form 4506 is used by a taxpayer to request a copy of a
Federal tax form. The information provided will be used for research to
locate the tax form and to ensure that the requester is the taxpayer or
someone authorized by the taxpayer.
Affected Public: Individuals or Households.
Estimated Annual Burden Hours: 260,000.
OMB Number: 1545-0499.
Type of Review: Extension without change of a currently approved
collection.
Title: Simplified Employee Pension-Individual Retirement Accounts
Contribution Agreement.
Form: 5305-SEP.
Abstract: This form is used by an employer to make an agreement to
provide benefits to all employees under a Simplified Employee Pension
(SEP) described in section 408(k). This form is not to be filed with
the IRS but to be retained in the employer's records as proof of
establishing a SEP and justifying a deduction for contributions to the
SEP. The data is used to verify the deduction.
Affected Public: Private Sector: Businesses or other for-profits.
Estimated Annual Burden Hours: 495,000.
OMB Number: 1545-0768.
Type of Review: Extension without change of a currently approved
collection.
Title: TD 7898--Employers Qualified Educational Assistance
Programs.
Abstract: Section 127(a) of the Internal Revenue Code provides that
the gross income of any employee does not include amounts paid or
expenses incurred by an employer if furnished to the employee pursuant
to a qualified educational assistance program. Section 127(b) sets
forth the requirements which must be met in order for a program to be a
qualified educational assistance program. Among these requirements,
section 127(b)(1) requires that a program be a separate written plan of
the employer. No advance approval of the plan is required. Employees
must be notified of the availability and terms of the program. Pursuant
to sec. 6001, substantiation may be required to verify that employees
are entitled to exclude the value of such benefits from their gross
incomes.
Affected Public: Private Sector: Businesses or other for-profits.
Estimated Annual Burden Hours: 615.
[[Page 24318]]
OMB Number: 1545-0949.
Type of Review: Extension without change of a currently approved
collection.
Title: Application for Special Enrollment Examination.
Form: 2587.
Abstract: This information relates to the determination of the
eligibility of individuals seeking enrollment status to practice before
the Internal Revenue Service.
Affected Public: Individuals or Households.
Estimated Annual Burden Hours: 11,000.
OMB Number: 1545-1029.
Type of Review: Extension without change of a currently approved
collection.
Title: Low-Income Housing Credit Disposition Bond or Treasury
Direct Account Application.
Form: 8693.
Abstract: Form 8693 is needed per IRC section 42(j)(6) to post bond
or establish a Treasury Direct Account and waive the recapture
requirements under section 42(j) for certain disposition of a building
on which the low-income housing credit was claimed. Internal Revenue
regulations Sec. 301.7101-1 requires that the posting of a bond must
be done on the appropriate form as determined by the Internal Revenue
Service.
Affected Public: Private Sector: Businesses or other for-profits.
Estimated Annual Burden Hours: 3,589.
OMB Number: 1545-1221.
Type of Review: Extension without change of a currently approved
collection.
Title: TD 8376 (EE-147-87) Qualified Separate Lines of Business.
Abstract: The affected public includes employers who maintain
qualified employee retirement plans. Where applicable, the employer
must furnish notice to the IRS that the employer treats itself as
operating qualified separate lines of business and some may request an
IRS determination that such lines satisfy administrative scrutiny.
Affected Public: Private Sector: Businesses or other for-profits.
Estimated Annual Burden Hours: 444.
OMB Number: 1545-1237.
Type of Review: Extension without change of a currently approved
collection.
Title: REG-209831-96 (TD 8823) Consolidated Returns--Limitation on
the Use of Certain Losses and Deductions.
Abstract: TD 8823 contains final regulations regarding certain
deductions and losses, including built-in deductions and losses, of
members who join a consolidated group. The regulations provide rules
for computing the limitation with respect to separate return limitation
year (SRLY) losses, and the carryover or carryback of losses to
consolidated and separate return years. The regulations also eliminate
the application of the SRLY rules in certain circumstances in which the
rules of section 382 of the Internal Revenue Code also apply. The
collection of information in this regulation is in Sec. 1.1502-
21(b)(3). This information is required to ensure that an election to
relinquish a carryback period is properly documented, and will be used
for that purpose. The collection of information is required to obtain a
benefit (relating to the carryover of losses which would otherwise be
carried back).
Affected Public: Private Sector: Businesses or other for-profits.
Estimated Annual Burden Hours: 2,000.
OMB Number: 1545-1414.
Type of Review: Revision of a currently approved collection.
Title: Credit for Employer Social Security and Medicare Taxes Paid
on Certain Employee Tips.
Form: 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,
other than tips used to meet the minimum wage requirement.
Affected Public: Private Sector: Businesses or other for-profits.
Estimated Annual Burden Hours: 143,592.
OMB Number: 1545-1487.
Type of Review: Extension without change of a currently approved
collection.
Title: Failure To File Gain Recognition Agreements or Satisfy Other
Reporting Obligations (TD 9704).
Abstract: Sections 367(e)(1) and 367(e)(2) provide for gain
recognition on certain transfers to foreign persons under sections 355
and 332. Section 6038B(a) requires U.S. persons transferring property
to foreign persons in exchanges described in sections 332 and 355 to
furnish information regarding such transfers.
Affected Public: Private Sector: Businesses or other for-profits.
Estimated Annual Burden Hours: 2,471.
OMB Number: 1545-1500.
Type of Review: Revision of a currently approved collection.
Title: Pre-Screening Notice and Certification Request for the Work
Opportunity and Welfare-to-Work Credits.
Form: 8850.
Abstract: A job applicant completes and signs, under penalties of
perjury, the top portion of the form to indicate that he or she is a
member of a targeted group. If the employer has a belief that the
applicant is a member of a targeted group, the employer signs the other
portion of the form under penalties of perjury and submits it to their
state workforce agency (SWA) as part of a written request for
certification.
Affected Public: Private Sector: Businesses or other for-profits.
Estimated Annual Burden Hours: 3,242,800.
OMB Number: 1545-1517.
Type of Review: Extension without change of a currently approved
collection.
Title: Distributions From an Archer MSA or Medicare+Choice MSA.
Form: 1099-SA.
Abstract: This form is used to report distributions from a medical
savings account as set forth in section 220(h).
Affected Public: Private Sector: Businesses or other for-profits.
Estimated Annual Burden Hours: 3,618.
OMB Number: 1545-1657.
Type of Review: Extension without change of a currently approved
collection.
Title: Revenue Procedure 99-32--Conforming Adjustments Subsequent
to Section 482 Allocations.
Abstract: This revenue procedure prescribes the applicable
procedures for the repatriation of cash by a United States taxpayer via
an interest-bearing account receivable or payable in an amount
corresponding to the amount allocated under section 482 from, or to a
related person with respect to a controlled transaction.
Affected Public: Private Sector: Businesses or other for-profits.
Estimated Annual Burden Hours: 1,620.
OMB Number: 1545-1660.
Type of Review: Extension without change of a currently approved
collection.
Title: Notice 99-43 Nonrecognition Exchanges under Section 897.
Abstract: Notice 99-43 This notice announces a modification of the
current rules under Temporary Regulation Sec. 1.897-6T(a)(1) regarding
transfers, exchanges, and other dispositions of U.S. real property
interests in nonrecognition transactions occurring
[[Page 24319]]
after June 18, 1980. The new rule will be included in regulations
finalizing the temporary regulations.
Affected Public: Private Sector: Businesses or other for-profits.
Estimated Annual Burden Hours: 200.
OMB Number: 1545-1799.
Type of Review: Extension without change of a currently approved
collection.
Title: Notice 2002-69, Interest Rates and Appropriate Foreign Loss
Payment Patterns For Determining the Qualified Insurance Income of
Certain Controlled Corporations under Section 954(f).
Abstract: This notice provide guidance on how to determine the
foreign loss payment patterns of a foreign insurance company owned by
U.S. shareholder for purposes of determining the amount of investment
income earned by the insurance company that is not treated as Subpart F
income under section 954(i).
Affected Public: Private Sector: Businesses or other for-profits.
Estimated Annual Burden Hours: 300.
OMB Number: 1545-1817.
Type of Review: Extension without change of a currently approved
collection.
Title: Application for United States Residency Certification.
Form: 8802.
Abstract: All requests for U.S. residency certification must be
received on Form 8802, Application for United States Residency
Certification. This application must be sent to the Philadelphia
Service Center. As proof of residency in the United States and of
entitlement to the benefits of a tax treaty, U.S. treaty partner
countries require a U.S. Government certification that you are a U.S.
citizen, U.S. corporation, U.S. partnership, or resident of the United
States for purposes of taxation.
Affected Public: Private Sector: Businesses or other for-profits.
Estimated Annual Burden Hours: 472,380.
OMB Number: 1545-1856.
Type of Review: Extension without change of a currently approved
collection.
Title: Consent To Disclosure of Return Information.
Form: 13362.
Abstract: The Consent Form is provided to external applicant that
will allow the Service the ability to conduct tax checks to determine
if an applicant is suitability for employment once they are determined
qualified and within reach to receive an employment offer.
Affected Public: Individuals or Households.
Estimated Annual Burden Hours: 7,664.
OMB Number: 1545-1913.
Type of Review: Extension without change of a currently approved
collection.
Title: Payment of Gift/GST Tax and/or Application for Extension of
Time To File Form 709.
Form: 8892.
Abstract: Form 8892 was created to serve a dual purpose. First, the
form enables taxpayers to request an extension of time to File 709,
when they are not filing an individual income tax extension. Second, it
serves as a payment voucher for taxpayers, who are filing an individual
income tax extension (by Form 4868) and will have a gift tax balance
due on Form 709.
Affected Public: Individuals or Households.
Estimated Annual Burden Hours: 7,200.
OMB Number: 1545-1942.
Type of Review: Extension without change of a currently approved
collection.
Title: Notice 2005-44, Charitable Contributions of Certain Motor
Vehicles, Boats, and Airplanes.
Abstract: The notice provides guidance under new Subsection
170(f)(12) and 6720 regarding how to determine the amount of a
charitable contribution for certain vehicles and the related
substantiation and information reporting requirements.
Affected Public: Individuals or Households.
Estimated Annual Burden Hours: 3,041.
OMB Number: 1545-1950.
Type of Review: Extension without change of a currently approved
collection.
Title: Return by a Shareholder Making Certain Late Elections To End
Treatment as a Passive Foreign Investment Company.
Abstract: Form 8621-A is used by certain taxpayer/investors to
request ending of their treatment as investing in a Passive Foreign
Investment Company. New regulations are being written in support of the
new products. The underlying law is in IRC sections 1297 and 1298.
Affected Public: Individuals or Households.
Estimated Annual Burden Hours: 785.
OMB Number: 1545-2215.
Type of Review: Revision of a currently approved collection.
Title: Application for Voluntary Classification Settlement Program.
Form: 8952.
Abstract: Form 8952 was created by the IRS in conjunction with a
new program developed to permit taxpayers to voluntarily reclassify
workers as employees for federal employment tax purposes and obtain
similar relief to that obtained in the current Classification
Settlement Program. To participate in the program, taxpayers must meet
certain eligibility requirements, apply to participate in VCSP, and
enter into closing agreements with the IRS.
Affected Public: Private Sector: Businesses or other for-profits.
Estimated Annual Burden Hours: 16,745.
Dated: April 27, 2015.
Dawn D. Wolfgang,
Treasury PRA Clearance Officer.
[FR Doc. 2015-10078 Filed 4-29-15; 8:45 am]
BILLING CODE 4830-01-P