Proposed Collection; Comment Request for Form 5495, 55176-55177 [2015-22964]
Download as PDF
<![CDATA[
55176
Federal Register / Vol. 80, No. 177 / Monday, September 14, 2015 / Notices
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Revenue Procedure
2015–36
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 master
and prototype and volume submitter
plans.
SUMMARY:
Written comments should be
received on or before November 13,
2015 to be assured of consideration.
ADDRESSES: Direct all written comments
to Martha Brinson, Internal Revenue
Service, Room 6129, 1111 Constitution
Avenue NW., Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the revenue procedure should
be directed to Kerry Dennis, Internal
Revenue Service, Room 6129, 1111
Constitution Avenue NW., Washington,
DC 20224, or through the Internet at
Kerry.Dennis@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Master and Prototype and
Volume Submitter Plans.
OMB Number: 1545–1674.
Revenue Procedure Number: Revenue
Procedure 2015–36 (modifies Rev. Proc.
2011–49).
Abstract: The master and prototype
and volume submitter revenue
procedure sets forth the procedures for
sponsors of master and prototype and
volume submitter pension, profitsharing and annuity plans to request an
opinion letter or an advisory letter from
the Internal Revenue Service that the
form of a master or prototype plan or
volume submitter plan meets the
requirements of section 401(a) of the
Internal Revenue Code. The information
requested is in addition to the
information required to be submitted
with Forms 4461 (Application for
Approval of Master or Prototype Defined
Contribution Plan), 4461–A
(Application for Approval of Master or
Prototype Defined Benefit Plan) and
tkelley on DSK3SPTVN1PROD with NOTICES
DATES:
VerDate Sep<11>2014
18:15 Sep 11, 2015
Jkt 235001
4461–B (Application for Approval of
Master or Prototype or Plan (Mass
Submitter Adopting Sponsor)). This
information is needed in order to enable
the Employee Plans function of the
Service’s Tax Exempt and Government
Entities Division to issue an opinion
letter or an advisory letter.
Current Actions: There are no changes
being made to the revenue procedure at
this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households, business or other for-profit
organizations, not-for-profit institutions,
farms, and state, local or tribal
governments.
Estimated Number of Responses:
340,765.
Estimated Time per Response: 2 hour,
54 minutes.
Estimated Total Annual Burden
Hours: 988,290.
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: August 19, 2015.
Martha Brinson,
IRS Tax Analyst.
[FR Doc. 2015–22971 Filed 9–11–15; 8:45 am]
BILLING CODE 4830–01–P
PO 00000
Frm 00095
Fmt 4703
Sfmt 4703
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 5495
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
5495, Request for Discharge From
Personal Liability Under Internal
Revenue Code section 2204 or 6905.
DATES: Written comments should be
received on or before November 13,
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 Sara Covington, at
Internal Revenue Service, room 6129,
1111 Constitution Avenue NW.,
Washington, DC 20224, or through the
internet at Sara.L.Covington@irs.gov.
SUPPLEMENTARY INFORMATION: Title:
Request for Discharge From Personal
Liability Under Internal Revenue Code
Section 2204 or 6905.
OMB Number: 1545–0432.
Form Number: Form 5495.
Abstract: Form 5495 provides
guidance under sections 2204 and 6905
for executors of estates and fiduciaries
of decedent’s trusts. The form, filed after
regular filing of an Estate, Gift, or
Income tax return for a decedent, is
used by the executor or fiduciary to
request discharge from personal liability
for any deficiency for the tax and
periods shown on the form.
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.
Estimated Number of Respondents:
25,000.
SUMMARY:
E:\FR\FM\14SEN1.SGM
14SEN1
Federal Register / Vol. 80, No. 177 / Monday, September 14, 2015 / Notices
Estimated Time per Respondent: 12
hours 16 minutes.
Estimated Total Annual Burden
Hours: 306,500.
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: August 20, 2015.
Sara Covington,
IRS Tax Analyst.
[FR Doc. 2015–22964 Filed 9–11–15; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Notice 2009–89 (as
Modified by 2012–54) and Form 8936
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
tkelley on DSK3SPTVN1PROD 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
18:15 Sep 11, 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
qualified plug-in electric vehicle credit.
DATES: Written comments should be
received on or before November 13,
2015 to be assured of consideration.
ADDRESSES: Direct all written comments
to Martha Brinson, 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: Qualified Plug-in Electric
Vehicle Credit (Notice 2009–89, as
modified by Notice 2012–54).
OMB Number: 1545–2137.
Form Number: 8936.
Abstract: Notice 2009–54 sets forth
interim guidance, pending the issuance
of regulations, relating to the qualified
plug-in electric drive motor vehicle
credit under section 30D of the Internal
Revenue Code, as in effect for vehicles
acquired after December 31, 2009.
Notice 2012–54 modifies Notice 2009–
89, by providing a new address to which
a vehicle manufacturer (or, in the case
of a foreign vehicle manufacturer, its
domestic distributor) must send vehicle
certifications and quarterly reports
under Notice 2009–89.
Form 8936, is used for tax years
beginning after 2008, to figure the credit
for qualified plug-in electric drive motor
vehicles placed in service during your
tax year. The credit attributable to
depreciable property (vehicles used for
business or investment purposes) is
treated as a general business credit. Any
credit not attributable to depreciable
property is treated as a personal credit.
Current Actions: There is no change
in the paperwork burden previously
approved by OMB.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individual,
Businesses and other for-profit
organizations.
Notice 2012–54
Estimated Number of Respondents:
12.
Estimated Time per Respondent: 24
hours.
Estimated Total Annual Burden
Hours: 280.
PO 00000
Frm 00096
Fmt 4703
Sfmt 4703
55177
Form 8936
Estimated Number of Respondents:
50,000.
Estimated Time per Respondent: 5
hours, 21 minutes.
Estimated Total Annual Burden
Hours: 267,500.
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: August 19, 2015.
Martha Brinson,
IRS Tax Analyst.
[FR Doc. 2015–22969 Filed 9–11–15; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF VETERANS
AFFAIRS
Advisory Committee on Former
Prisoners of War; Notice of Meeting
The Department of Veterans Affairs
(VA) gives notice under the Federal
Advisory Committee Act, 5 U.S.C. App.
2, that the Advisory Committee on
Former Prisoners of War (FPOW) will
meet on October 5–7, 2015. The first
two meetings will be held on October 5–
6 from 9:00 a.m. to 4:00 p.m. at the
Audie Murphy VA Medical Center, 7400
E:\FR\FM\14SEN1.SGM
14SEN1
]]>Agencies
[Federal Register Volume 80, Number 177 (Monday, September 14, 2015)]
[Notices]
[Pages 55176-55177]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2015-22964]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Form 5495
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 5495, Request for Discharge From Personal Liability Under Internal
Revenue Code section 2204 or 6905.
DATES: Written comments should be received on or before November 13,
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 Sara
Covington, at Internal Revenue Service, room 6129, 1111 Constitution
Avenue NW., Washington, DC 20224, or through the internet at
Sara.L.Covington@irs.gov.
SUPPLEMENTARY INFORMATION: Title: Request for Discharge From Personal
Liability Under Internal Revenue Code Section 2204 or 6905.
OMB Number: 1545-0432.
Form Number: Form 5495.
Abstract: Form 5495 provides guidance under sections 2204 and 6905
for executors of estates and fiduciaries of decedent's trusts. The
form, filed after regular filing of an Estate, Gift, or Income tax
return for a decedent, is used by the executor or fiduciary to request
discharge from personal liability for any deficiency for the tax and
periods shown on the form.
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.
Estimated Number of Respondents: 25,000.
[[Page 55177]]
Estimated Time per Respondent: 12 hours 16 minutes.
Estimated Total Annual Burden Hours: 306,500.
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: August 20, 2015.
Sara Covington,
IRS Tax Analyst.
[FR Doc. 2015-22964 Filed 9-11-15; 8:45 am]
BILLING CODE 4830-01-P
