Proposed Collection; Comment Request for Form 5452, 28765 [2015-12002]
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Federal Register / Vol. 80, No. 96 / Tuesday, May 19, 2015 / Notices
Regulation Project Number: T.D. 8073
(temporary regulations) and EE–96–85
(noticed of proposed rulemaking).
Abstract: The regulations provide
rules relating to effective dates and
certain other issues arising under
sections 91, 223, and 511–561 of the Tax
Reform Act of 1984. The regulations
affect qualified employee benefit plans,
welfare benefit funds, and employees
receiving benefits through such plans.
Current Actions: There are no changes
being made at this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations, not-for-profit
institutions, and individuals.
Estimated Number of Respondents:
7,800.
Estimated Time per Respondent: 31
minutes.
Estimated Total Annual Burden
Hours: 4,000.
Title: Excise Tax Under Section
4980B, 4980D, 4980E & 4980G.
OMB Number: 1545–2146.
Regulation Project Number: TD 9457
(REG–120476–07).
Abstract: This final regulation provide
the requirement for filing of the return
and the time for filing a return for the
payment of the excise taxes under
section 4980B, 4980D, 4980E, and
4980G.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations, not-for-profit
organizations, and individuals.
Estimated Number of Respondents:
5,000.
Estimated Time per Respondent: .50
hours.
Estimated Total Annual Burden
Hours: 2,500.
The following paragraph applies to all
of the collections of information covered
by this notice:
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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.
VerDate Sep<11>2014
16:53 May 18, 2015
Jkt 235001
Approved: May 11, 2015.
Christie A. Preston,
IRS Reports Clearance Officer.
[FR Doc. 2015–12127 Filed 5–18–15; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 5452
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
5452, Corporate Report of Nondividend
Distributions.
DATES: Written comments should be
received on or before July 20, 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 R. Joseph Durbala
at Internal Revenue Service, Room 6129,
1111 Constitution Avenue NW.,
Washington, DC 20224, or at (202) 317–
5746, or through the internet at
RJoseph.Durbala@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Corporate Report of
Nondividend Distributions.
OMB Number: 1545–0205.
Form Number: 5452.
Abstract: Form 5452 is used by
corporations to report their nontaxable
distributions as required by Internal
Revenue Code section 604(d)(2). The
information is used by IRS to verify that
the distributions are nontaxable as
claimed.
SUMMARY:
PO 00000
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Fmt 4703
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28765
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 forprofit organizations.
Estimated Number of Responses:
1,700.
Estimated Number of Respondents: 34
hours, 3 minutes.
Estimated Total Annual Burden
Hours: 57,885.
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: May 11, 2015.
Christie Preston,
IRS, Reports Clearance Office.
[FR Doc. 2015–12002 Filed 5–18–15; 8:45 am]
BILLING CODE 4830–01–P
E:\FR\FM\19MYN1.SGM
19MYN1
Agencies
[Federal Register Volume 80, Number 96 (Tuesday, May 19, 2015)]
[Notices]
[Page 28765]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2015-12002]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Form 5452
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 5452, Corporate Report of Nondividend Distributions.
DATES: Written comments should be received on or before July 20, 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 R. Joseph
Durbala at Internal Revenue Service, Room 6129, 1111 Constitution
Avenue NW., Washington, DC 20224, or at (202) 317-5746, or through the
internet at RJoseph.Durbala@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Corporate Report of Nondividend Distributions.
OMB Number: 1545-0205.
Form Number: 5452.
Abstract: Form 5452 is used by corporations to report their
nontaxable distributions as required by Internal Revenue Code section
604(d)(2). The information is used by IRS to verify that the
distributions are nontaxable as claimed.
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.
Estimated Number of Responses: 1,700.
Estimated Number of Respondents: 34 hours, 3 minutes.
Estimated Total Annual Burden Hours: 57,885.
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: May 11, 2015.
Christie Preston,
IRS, Reports Clearance Office.
[FR Doc. 2015-12002 Filed 5-18-15; 8:45 am]
BILLING CODE 4830-01-P