Proposed Collection; Comment Request for Form 1098-C, 26145 [2015-10598]
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Federal Register / Vol. 80, No. 87 / Wednesday, May 6, 2015 / Notices
OMB Number: 1545–0430.
Form Number: 4810.
Abstract: Fiduciaries representing a
dissolving corporation or a decedent’s
estate may request a prompt assessment
of tax under Internal Revenue Code
section 6501(d). Form 4810 is used to
help locate the return and expedite the
processing of the taxpayer’s request.
Current Actions: There is no change
in the paperwork burden previously
approved by OMB. This form is being
submitted for renewal purposes only.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households, business or other for-profit
organizations, farms, and the Federal
government.
Estimated Number of Respondents:
4,000.
Estimated Time per Respondent: 30
minutes.
Estimated Total Annual Burden
Hours: 24,800.
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
18:43 May 05, 2015
Jkt 235001
Approved: April 27, 2015.
Christie Preston,
IRS Reports Clearance Officer.
[FR Doc. 2015–10599 Filed 5–5–15; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 1098–C
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
Contributions of Motor Vehicles, Boats,
and Airplanes.
DATES: Written comments should be
received on or before July 6, 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 Kerry Dennis, at
Internal Revenue Service, Room 6129,
1111 Constitution Avenue NW.,
Washington, DC 20224, or through the
internet at Kerry.Dennis@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Contributions of Motor
Vehicles, Boats, and Airplanes.
OMB Number: 1545–1959.
Form Number: 1098–C.
Abstract: Section 884 of the American
Jobs Creation Act of 2004 (Pub. L. 108–
357) added new paragraph 12 to section
170(f) for contributions of used motor
vehicles, boats, and airplanes. Section
170(f)(12) requires that a donee
organization provide an
acknowledgement to the donor of this
type of property and is required to file
the same information to the Internal
Revenue Service. 1098–C may be used
as the acknowledgement and it, or an
acceptable substitute, must be filed with
the IRS.
Current Actions: The department has
added a box, 2a, to form 1098–C for
SUMMARY:
PO 00000
Frm 00151
Fmt 4703
Sfmt 9990
26145
collection of Odometer mileage data. In
addition, the Department estimates an
increase of responses based on its most
recent data on Form 1098–C filings,
from 5,000 to 151,000. The addition of
box 2a and the estimated increase in the
number of responses will increase the
estimated annual burden hours from
1,500 to 46,810. There is an increase in
the paperwork burden previously
approved by OMB.
Type of Review: Revision of a
currently approved collection.
Affected Public: Individuals and
Households, Businesses and other forprofit organizations.
Estimated Number of Respondents:
151,000.
Estimated Time per Respondent: 18
minutes.
Estimated Total Annual Burden
Hours: 46,810.
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: April 27, 2015.
Christie Preston,
IRS Reports Clearance Officer.
[FR Doc. 2015–10598 Filed 5–5–15; 8:45 am]
BILLING CODE 4830–01–P
E:\FR\FM\06MYN1.SGM
06MYN1
]]>Agencies
[Federal Register Volume 80, Number 87 (Wednesday, May 6, 2015)]
[Notices]
[Page 26145]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2015-10598]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Form 1098-C
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
Contributions of Motor Vehicles, Boats, and Airplanes.
DATES: Written comments should be received on or before July 6, 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 Kerry Dennis,
at Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW.,
Washington, DC 20224, or through the internet at Kerry.Dennis@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Contributions of Motor Vehicles, Boats, and Airplanes.
OMB Number: 1545-1959.
Form Number: 1098-C.
Abstract: Section 884 of the American Jobs Creation Act of 2004
(Pub. L. 108-357) added new paragraph 12 to section 170(f) for
contributions of used motor vehicles, boats, and airplanes. Section
170(f)(12) requires that a donee organization provide an
acknowledgement to the donor of this type of property and is required
to file the same information to the Internal Revenue Service. 1098-C
may be used as the acknowledgement and it, or an acceptable substitute,
must be filed with the IRS.
Current Actions: The department has added a box, 2a, to form 1098-C
for collection of Odometer mileage data. In addition, the Department
estimates an increase of responses based on its most recent data on
Form 1098-C filings, from 5,000 to 151,000. The addition of box 2a and
the estimated increase in the number of responses will increase the
estimated annual burden hours from 1,500 to 46,810. There is an
increase in the paperwork burden previously approved by OMB.
Type of Review: Revision of a currently approved collection.
Affected Public: Individuals and Households, Businesses and other
for-profit organizations.
Estimated Number of Respondents: 151,000.
Estimated Time per Respondent: 18 minutes.
Estimated Total Annual Burden Hours: 46,810.
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: April 27, 2015.
Christie Preston,
IRS Reports Clearance Officer.
[FR Doc. 2015-10598 Filed 5-5-15; 8:45 am]
BILLING CODE 4830-01-P
