Proposed Collection; Comment Request for Form 8832, 45017-45018 [2015-18491]
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Federal Register / Vol. 80, No. 144 / Tuesday, July 28, 2015 / Notices
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: July 9, 2015.
Christie A. Preston,
IRS Reports Clearance Officer.
[FR Doc. 2015–18512 Filed 7–27–15; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection: Comment
Request for Regulation Project
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 regarding excise tax
relating to structured settlement
factoring transactions.
DATES: Written comments should be
received on or before September 28,
2015 to be assured of consideration.
asabaliauskas on DSK5VPTVN1PROD with NOTICES
SUMMARY:
VerDate Sep<11>2014
19:17 Jul 27, 2015
Jkt 235001
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 regulation 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: Excise Tax Relating to
Structured Settlement Factoring
Transactions.
OMB Number: 1545–1824.
Regulation Project Number: REG–
139768–02.
Abstract: The regulations provide
rules relating to the manner and method
of reporting and paying the 40 percent
excise tax imposed by section 5891 of
the Internal Revenue Code with respect
to acquiring of structured payment
rights.
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, individuals or
households.
Estimated Number of Respondents: 4.
Estimated Time per Respondent: 30
min.
Estimated Total Annual Burden
Hours: 2.
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
ADDRESSES:
PO 00000
Frm 00094
Fmt 4703
Sfmt 4703
45017
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: July 14, 2015.
Christie Preston,
IRS Reports Clearance Officer.
[FR Doc. 2015–18514 Filed 7–27–15; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 8832
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
8832, Entity Classification Election.
DATES: Written comments should be
received on or before September 28,
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: Entity Classification Election.
OMB Number: 1545–1516.
Form Number: Form 8832.
Abstract: An eligible entity that
chooses not to be classified under the
default rules or that wishes to change its
current classification must file Form
8832 to elect a classification.
Current Actions: There are no changes
being made to the form at this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Businesses and other
for-profit organizations, Farms.
SUMMARY:
E:\FR\FM\28JYN1.SGM
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45018
Federal Register / Vol. 80, No. 144 / Tuesday, July 28, 2015 / Notices
Estimated Number of Respondents:
5,000.
Estimated Time per Respondent: 7
hours 10 minutes.
Estimated Total Annual Burden
Hours: 35,900.
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: July 10, 2015.
Christie Preston,
IRS Reports Clearance Officer.
[FR Doc. 2015–18491 Filed 7–27–15; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 8811
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
asabaliauskas on DSK5VPTVN1PROD with NOTICES
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
SUMMARY:
VerDate Sep<11>2014
19:17 Jul 27, 2015
Jkt 235001
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
8811, Information Return for Real Estate
Mortgage Investment Conduits (REMICs)
and Issuers of Collateralized Debt
Obligations.
Written comments should be
received on or before September 28,
2015 to be assured of consideration.
ADDRESSES: Direct all written comments
to Christie A. 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 Martha R. Brinson,
Internal Revenue Service, Room 6129,
1111 Constitution Avenue NW.,
Washington, DC 20224, or through the
Internet at Martha.R.Brinson@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Information Return for Real
Estate Mortgage Investment Conduits
(REMICs) and Issuers of Collateralized
Debt Obligations.
OMB Number: 1545–1099.
Form Number: 8811.
Abstract: Current regulations require
real estate mortgage investment
conduits (REMICs) to provide Forms
1099 to true holders of interests in these
investment vehicles. Because of the
complex computations required at each
level and the potential number of
nominees, the ultimate investor may not
receive a Form 1099 and other
information necessary to prepare their
tax return in a timely fashion. Form
8811 collects information for publishing
by the IRS so that brokers can contact
REMICs to request the financial
information and timely issue Forms
1099 to holders.
Current Actions: There are no changes
being made to this form at this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Responses:
1,000.
Estimated Time per Response: 4 hr.,
23 min.
Estimated Total Annual Burden
Hours: 4,380.
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
DATES:
PO 00000
Frm 00095
Fmt 4703
Sfmt 4703
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: July 9, 2015.
Christie A. Preston,
IRS Reports Clearance Officer.
[FR Doc. 2015–18508 Filed 7–27–15; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Departmental Offices; Change in the
Calculation of Interest Rate Paid on
Cash Deposited To Secure U.S.
Immigration and Customs
Enforcement Immigration Bonds
Departmental Offices, Treasury.
Notice.
AGENCY:
ACTION:
The Department of Homeland
Security, U.S. Immigration and Customs
Enforcement, amended its regulations at
8 CFR part 293 on the payment of
interest on cash bond deposits to state
that ‘‘Interest on cash deposited to
secure immigration bonds will be at the
rate as determined by the Secretary of
the Treasury, but in no case will exceed
3 per centum per annum or be less than
zero.’’ For the purposes of this
provision, Treasury is providing notice
that interest on the bonds will accrue
during each calendar quarter at a rate
equal to the lesser of the average of the
bond equivalent rates on 91-day
Treasury bills auctioned during the
preceding calendar quarter, or 3 per
centum per annum, but in no case less
SUMMARY:
E:\FR\FM\28JYN1.SGM
28JYN1
]]>Agencies
[Federal Register Volume 80, Number 144 (Tuesday, July 28, 2015)]
[Notices]
[Pages 45017-45018]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2015-18491]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Form 8832
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 8832, Entity Classification Election.
DATES: Written comments should be received on or before September 28,
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: Entity Classification Election.
OMB Number: 1545-1516.
Form Number: Form 8832.
Abstract: An eligible entity that chooses not to be classified
under the default rules or that wishes to change its current
classification must file Form 8832 to elect a classification.
Current Actions: There are no changes being made to the form at
this time.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses and other for-profit organizations,
Farms.
[[Page 45018]]
Estimated Number of Respondents: 5,000.
Estimated Time per Respondent: 7 hours 10 minutes.
Estimated Total Annual Burden Hours: 35,900.
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: July 10, 2015.
Christie Preston,
IRS Reports Clearance Officer.
[FR Doc. 2015-18491 Filed 7-27-15; 8:45 am]
BILLING CODE 4830-01-P
