Submission for OMB Review; Comment Request, 58811-58813 [2015-24678]
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Federal Register / Vol. 80, No. 189 / Wednesday, September 30, 2015 / Notices
If the verified notice contains false or
misleading information, the exemption
is void ab initio.
BNSF has filed a combined
environmental and historic report that
addresses the effects, if any, of the
abandonment on the environment and
historic resources. OEA will issue an
environmental assessment (EA) by
October 5, 2015. Interested persons may
obtain a copy of the EA by writing to
OEA (Room 1100, Surface
Transportation Board, Washington, DC
20423–0001) or by calling OEA at (202)
245–0305. Assistance for the hearing
impaired is available through the
Federal Information Relay Service at
(800) 877–8339. Comments on
environmental and historic preservation
matters must be filed within 15 days
after the EA becomes available to the
public.
Environmental, historic preservation,
public use, or interim trail use/rail
banking conditions will be imposed,
where appropriate, in a subsequent
decision.
Pursuant to the provisions of 49 CFR
1152.29(e)(2), BNSF shall file a notice of
consummation with the Board to signify
that it has exercised the authority
granted and fully abandoned the Line. If
consummation has not been effected by
BNSF’s filing of a notice of
consummation by September 30, 2016,
and there are no legal or regulatory
barriers to consummation, the authority
to abandon will automatically expire.
Board decisions and notices are
available on our Web site at
‘‘WWW.STB.DOT.GOV.’’
Decided: September 24, 2015.
By the Board, Rachel D. Campbell,
Director, Office of Proceedings.
Jeffrey Herzig,
Clearance Clerk.
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 emailing PRA@treasury.gov
or viewing the entire information
collection request at www.reginfo.gov.
ADDRESSES:
Departmental Offices, General Law,
Ethics and Regulation (GLER)
OMB Number: 1505–0204.
Type of Review: Revision of a
currently approved collection.
Title: Prohibition on Funding of
Unlawful Internet Gambling.
Abstract: The Unlawful Internet
Gambling Enforcement Act requires the
Treasury and the Federal Reserve Board
(the ‘‘Agencies’’) to prescribe
regulations requiring designated
payment systems and all participants to
identify and block unlawful Internet
gambling transactions through the
establishment of reasonably designated
policies and procedures. The Agencies
have published a regulation that
requires designated payment systems
and all participants to establish and
implement written policies and
procedures.
Affected Public: Private Sector:
Businesses or other for-profits, Not-forprofit institutions.
Estimated Burden Hours: 440,400.
Dated: September 25, 2015.
Dawn D. Wolfgang,
Treasury PRA Clearance Officer.
[FR Doc. 2015–24767 Filed 9–29–15; 8:45 am]
BILLING CODE 4915–01–P
[FR Doc. 2015–24744 Filed 9–29–15; 8:45 am]
DEPARTMENT OF THE TREASURY
BILLING CODE 4810–25–P
Submission for OMB Review;
Comment Request
DEPARTMENT OF THE TREASURY
Department of the Treasury
ACTION: Notice.
Submission for OMB Review;
Comment Request
mstockstill on DSK4VPTVN1PROD with NOTICES
AGENCY:
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 October 30, 2015 to be assured
of consideration.
VerDate Sep<11>2014
18:27 Sep 29, 2015
Jkt 235001
Department of the Treasury.
Notice.
AGENCY:
ACTION:
The Department of the Treasury will
submit the following information
collection requests 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.
PO 00000
Frm 00110
Fmt 4703
Sfmt 4703
58811
Comments should be received on
or before October 30, 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 email at PRA@treasury.gov
or the entire information collection
request may be found at
www.reginfo.gov.
SUPPLEMENTARY INFORMATION:
DATES:
Internal Revenue Service (IRS)
OMB Number: 1545–0047.
Type of Review: Extension without
change of a previously approved
collection.
Title: Return of Organization Exempt
From Income Tax Under Section 501(c),
527, or 4947(a)(1) of the Internal
Revenue Code (except black lung benefit
trust or private foundation).
Form: Form 990 and schedules.
Abstract: Form 990 is needed to
determine that IRC section 501(a) taxexempt organizations fulfill the
operating conditions within the
limitations of their tax exemption. Form
990 is used by tax-exempt organizations,
nonexempt charitable trusts, and section
527 political organizations to provide
the IRS with the information required
by section 6033.
Affected Public: Private Sector: Notfor-profit institutions.
Estimated Annual Burden Hours:
24,951,529.
OMB Number: 1545–0957.
Type of Review: Extension without
change of a previously approved
collection.
Title: Request for Waiver From Filing
Information Returns Electronically/
Magnetically (Forms W–2, W–2G, 1042–
S, 1098 Series, 1099 Series, 5498 Series,
and 8027.
Form: 8508.
Abstract: Certain filers of information
returns are required by law to file on
magnetic media. In some instances,
waivers from this requirement are
necessary and justified. Form 8508 is
submitted by the filer and provides
information on which IRS will base its
waiver determination.
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Federal Register / Vol. 80, No. 189 / Wednesday, September 30, 2015 / Notices
mstockstill on DSK4VPTVN1PROD with NOTICES
Affected Public: Private Sector:
Businesses or other for-profits.
Estimated Annual Burden Hours: 750.
OMB Number: 1545–1086.
Type of Review: Extension without
change of a previously approved
collection.
Title: Excise Tax on Greenmail.
Form: 8725.
Abstract: Form 8725 is used to report
and pay the 50% excise tax imposed
under section 5881 on the gain or other
income realized on the receipt of
greenmail. Greenmail is considered
received when the gain or other income
is realized under any method of
accounting regardless of whether the
gain or other income is recognized. IRS
uses the information to verify that the
correct amount of tax has been reported.
Affected Public: Private Sector:
Businesses or other for-profits.
Estimated Annual Burden Hours: 92.
OMB Number: 1545–1225.
Type of Review: Extension without
change of a previously approved
collection.
Title: Notice of Plan Merger or
Consolidation, Spinoff, or Transfer of
Plan Assets or Liabilities; Notice of
Qualified Separate Lines of Business.
Form: 5310–A.
Abstract: Plan administrators are
required to notify IRS of any plan
mergers, consolidations, spinoffs, or
transfers of plan assets or liabilities to
another plan. Employers are required to
notify IRS of separate lines of business
for their deferred compensation plans.
Form 5310–A is used to make these
notifications.
Affected Public: Private Sector:
Businesses or other for-profits.
Estimated Annual Burden Hours:
158,800.
OMB Number: 1545–1227.
Type of Review: Extension without
change of a previously approved
collection.
Title: Final Tax Treatment of Salvage
and Reinsurance.
Abstract: The regulation provides a
disclosure requirement for an insurance
company that increases losses shown on
its annual statement by the amount of
estimated salvage recoverable taken into
account.
Affected Public: Private Sector:
Businesses or other for-profits.
Estimated Annual Burden Hours:
5,000.
OMB Number: 1545–1380.
Type of Review: Revision of a
previously approved collection.
Title: Reporting Requirements for
Recipients of Points Paid on Residential
Mortgages.
VerDate Sep<11>2014
18:27 Sep 29, 2015
Jkt 235001
Form: 1098.
Abstract: To encourage compliance
with the tax laws relating to the
mortgage interest deduction, the
regulations require the reporting on
Form 1098 of points paid on residential
mortgage. Only businesses that receive
mortgage interest in the course of a trade
or business are affected by this reporting
requirement.
Affected Public: Private Sector:
Businesses or other for-profits.
Estimated Annual Burden Hours:
8,321,755.
OMB Number: 1545–1434.
Type of Review: Extension without
change of a previously approved
collection.
Title: CO–26–96 (Final) Regulations
Under Section 382 of the Internal
Revenue Code of 1986; Application of
Section 382 in Short Taxable Years and
With Respect to Controlled Groups.
Abstract: Section 382 limits the
amount of income that can be offset by
loss carryovers after an ownership
change. These regulations provide rules
for applying section 382 in the case of
short taxable years and with respect to
controlled groups.
Affected Public: Private Sector:
Businesses or other for-profits.
Estimated Annual Burden Hours: 875.
OMB Number: 1545–1528.
Type of Review: Extension without
change of a previously approved
collection.
Title: Revenue Procedure 97–15,
Section 103—Remedial Payment
Closing Agreement Program.
Abstract: This information is required
by the Internal Revenue Service to
verify compliance with sections 57, 103,
141, 142, 144, 145, and 147 of the
Internal Revenue Code of 1986, as
applicable (including any corresponding
provision, if any, of the Internal
Revenue Code of 1954). This
information will be used by the Service
to enter into a closing agreement with
the issuer of certain state or local bonds
and to establish the closing agreement
amount.
Affected Public: State, Local, and
Tribal Governments.
Estimated Annual Burden Hours: 75.
OMB Number: 1545–1536.
Type of Review: Extension without
change of a previously approved
collection.
Title: REG–209823–96 (TD 8791)—
Guidance Regarding Charitable
Remainder Trusts and Special Valuation
Rules for Transfer of Interests in Trusts.
Abstract: A charitable remainder trust
provides for a specified periodic
distribution to one or more beneficiaries
for life or for a term of years with an
PO 00000
Frm 00111
Fmt 4703
Sfmt 4703
irrevocable remainder interest held for
the benefit of charity. A contribution to
a charitable remainder trust generally
qualifies for a charitable deduction.
Regulation REG–209823–96 provides an
alternative method and guidance,
allowing a taxpayer to use a current
qualified appraisal (as defined in
§ 1.170A–13(c)(3)) from a qualified
appraiser (as defined in § 1.170A–
13(c)(5)) for valuing a trust’s difficult-tovalue assets, which may reduce cost to
taxpayer and offer be less burdensome.
Affected Public: Private Sector:
Businesses or other for-profits.
Estimated Annual Burden Hours: 75.
OMB Number: 1545–1685.
Type of Review: Extension without
change of a previously approved
collection.
Title: Tax Shelter Disclosure
Regulations (T.D. 9046).
Abstract: These regulations finalize
the rules relating to the filing by certain
taxpayers of a disclosure statement with
their Federal tax returns under section
6011(a), the rules relating to the
registration of confidential corporate tax
shelters under section 6111(d), and the
rules relating to the list maintenance
requirements under section 6112. These
regulations affect taxpayers
participating in reportable transactions,
persons responsible for registering
confidential corporate tax shelters, and
organizers and sellers of potentially
abusive tax shelters.
Affected Public: Private Sector:
Businesses or other for-profits.
Estimated Annual Burden Hours: 1.
OMB Number: 1545–1965.
Type of Review: Extension without
change of a previously approved
collection.
Title: TD 9360 (REG–133446–03)
(Final) Guidance on Passive Foreign
Company (PFIC) Purging Elections.
Abstract: The IRS needs the
information to substantiate the
taxpayer’s computation of the taxpayer’s
share of the PFIC’s post-1986 earning
and profits.
Affected Public: Individuals and
Households.
Estimated Annual Burden Hours: 250.
OMB Number: 1545–2126.
Type of Review: Extension without
change of a previously approved
collection.
Title: Credit for Employer Differential
Wage Payments.
Form: 8932.
Abstract: Qualified employers will
file Form 8932 to claim the credit for
qualified differential wage payments
paid to qualified employees after June
17, 2008, and before January 1, 2010.
Authorized under I.R.C. section 45P.
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Federal Register / Vol. 80, No. 189 / Wednesday, September 30, 2015 / Notices
Affected Public: Private Sector:
Businesses or other for-profits.
Estimated Annual Burden Hours:
62,456.
OMB Number: 1545–2226.
Type of Review: Extension without
change of a previously approved
collection.
Title: Work Opportunity Credit for
Qualified Tax-Exempt Organizations
Hiring Qualified Veterans.
Form: 5884–C.
Abstract: Form 5884–C was
developed as a result of VOW to Hire
Heroes Act of 2011, Public Law 112–56.
Section 261 of Public Law 112–56
expanded the Work Opportunity Credit
to tax-exempt organizations that hire
unemployed veterans. The tax credit is
a reduction in payroll taxes paid by the
tax-exempt organization. Form 5884–C
allows a tax-exempt organization a way
to claim the credit and provides the IRS
the information to process the tax credit.
Affected Public: Private Sector: Notfor-profit institutions.
Estimated Annual Burden Hours:
397,683.
Dated: September 24, 2015.
Dawn D. Wolfgang,
Treasury PRA Clearance Officer.
[FR Doc. 2015–24678 Filed 9–29–15; 8:45 am]
BILLING CODE 4830–01P
DEPARTMENT OF THE TREASURY
Submission for OMB Review;
Comment Request
Department of the Treasury.
Notice.
AGENCY:
ACTION:
The Department of the
Treasury will submit the following
information collection requests 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 October 30, 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.
mstockstill on DSK4VPTVN1PROD with NOTICES
SUMMARY:
VerDate Sep<11>2014
18:27 Sep 29, 2015
Jkt 235001
FOR FURTHER INFORMATION CONTACT:
Copies of the submission may be
obtained by emailing PRA@treasury.gov
or viewing the entire information
collection request at www.reginfo.gov.
SUPPLEMENTARY INFORMATION:
Bureau of the Fiscal Service (FS)
OMB Number: 1530–0002.
Type of Review: Extension without
change of a currently approved
collection.
Title: Trace Request for EFT
Payments.
Form: FS Form 150–1, 150–2.
Abstract: The form is used to notify
the financial institutions that a
beneficiary has claimed non-receipt of
credit for a payment. The form is
designed to help the financial
institution locate any problem and to
keep the beneficiary informed of any
action taken.
Affected Public: Private Sector:
Businesses or other for-profits.
Estimated Annual Burden Hours:
27,162.
OMB Number: 1530–0012.
Type of Review: Extension without
change of a currently approved
collection.
Title: Voucher for Payment of Awards.
Form: FS Form 5135.
Abstract: Awards certified to Treasury
are paid annually as funds are received
from foreign governments. Vouchers are
mailed to award holders showing
payments due. Award holders sign
vouchers certifying that he/she is
entitled to payment.
Affected Public: Individuals or
Households.
Estimated Annual Burden Hours: 700.
OMB Number: 1530–0027.
Type of Review: Extension without
change of a currently approved
collection.
Title: Creditor’s Request for Payment
of Treasury Securities Belonging to a
Decedent’s Estate Being Settled Without
Administration.
Form: FS Form 1050.
Abstract: Used to obtain creditors
consent to dispose of securities of a
deceased owner’s estate without
administration.
Affected Public: Private Sector:
Businesses or other for-profits.
Estimated Annual Burden Hours: 150.
OMB Number: 1530–0052.
Type of Review: Extension without
change of a currently approved
collection.
Title: Application for Issue of United
States Mortgage Guaranty Insurance
Company Tax and Loss Bonds.
Form: FS Form 3871.
Abstract: Submitted by companies
engaged in the business of writing
PO 00000
Frm 00112
Fmt 4703
Sfmt 4703
58813
mortgage guaranty insurance for
purpose of purchasing ‘‘Tax and Loss’’
bonds.
Affected Public: Private Sector:
Businesses or other for-profits.
Estimated Annual Burden Hours: 8.
OMB Number: 1530–0055.
Type of Review: Extension without
change of a currently approved
collection.
Title: Disposition of Securities
Belonging to a Decedent’s Estate Being
Settled Without Administration.
Form: FS Form 5336.
Abstract: Used by person(s) entitled to
a decedent’s estate not being
administered to request disposition of
securities and/or related payments.
Affected Public: Individuals or
Households.
Estimated Annual Burden Hours:
12,675.
Dated: September 25, 2015.
Dawn D. Wolfgang,
Treasury PRA Clearance Officer.
[FR Doc. 2015–24749 Filed 9–29–15; 8:45 am]
BILLING CODE 4810–AS–P
DEPARTMENT OF THE TREASURY
Submission for OMB Review;
Comment Request
Department of the Treasury.
Notice.
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 104–13, on or after the
date of publication of this notice.
DATES: Comments should be received on
or before October 30, 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 may be
obtained by emailing PRA@treasury.gov,
or viewing the entire information
collection request at www.reginfo.gov.
SUPPLEMENTARY INFORMATION:
E:\FR\FM\30SEN1.SGM
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]]>Agencies
[Federal Register Volume 80, Number 189 (Wednesday, September 30, 2015)]
[Notices]
[Pages 58811-58813]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2015-24678]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Submission for OMB Review; Comment Request
AGENCY: Department of the Treasury.
ACTION: Notice.
-----------------------------------------------------------------------
The Department of the Treasury will submit the following
information collection requests 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 October 30, 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 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: 1545-0047.
Type of Review: Extension without change of a previously approved
collection.
Title: Return of Organization Exempt From Income Tax Under Section
501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except black
lung benefit trust or private foundation).
Form: Form 990 and schedules.
Abstract: Form 990 is needed to determine that IRC section 501(a)
tax-exempt organizations fulfill the operating conditions within the
limitations of their tax exemption. Form 990 is used by tax-exempt
organizations, nonexempt charitable trusts, and section 527 political
organizations to provide the IRS with the information required by
section 6033.
Affected Public: Private Sector: Not-for-profit institutions.
Estimated Annual Burden Hours: 24,951,529.
OMB Number: 1545-0957.
Type of Review: Extension without change of a previously approved
collection.
Title: Request for Waiver From Filing Information Returns
Electronically/Magnetically (Forms W-2, W-2G, 1042-S, 1098 Series, 1099
Series, 5498 Series, and 8027.
Form: 8508.
Abstract: Certain filers of information returns are required by law
to file on magnetic media. In some instances, waivers from this
requirement are necessary and justified. Form 8508 is submitted by the
filer and provides information on which IRS will base its waiver
determination.
[[Page 58812]]
Affected Public: Private Sector: Businesses or other for-profits.
Estimated Annual Burden Hours: 750.
OMB Number: 1545-1086.
Type of Review: Extension without change of a previously approved
collection.
Title: Excise Tax on Greenmail.
Form: 8725.
Abstract: Form 8725 is used to report and pay the 50% excise tax
imposed under section 5881 on the gain or other income realized on the
receipt of greenmail. Greenmail is considered received when the gain or
other income is realized under any method of accounting regardless of
whether the gain or other income is recognized. IRS uses the
information to verify that the correct amount of tax has been reported.
Affected Public: Private Sector: Businesses or other for-profits.
Estimated Annual Burden Hours: 92.
OMB Number: 1545-1225.
Type of Review: Extension without change of a previously approved
collection.
Title: Notice of Plan Merger or Consolidation, Spinoff, or Transfer
of Plan Assets or Liabilities; Notice of Qualified Separate Lines of
Business.
Form: 5310-A.
Abstract: Plan administrators are required to notify IRS of any
plan mergers, consolidations, spinoffs, or transfers of plan assets or
liabilities to another plan. Employers are required to notify IRS of
separate lines of business for their deferred compensation plans. Form
5310-A is used to make these notifications.
Affected Public: Private Sector: Businesses or other for-profits.
Estimated Annual Burden Hours: 158,800.
OMB Number: 1545-1227.
Type of Review: Extension without change of a previously approved
collection.
Title: Final Tax Treatment of Salvage and Reinsurance.
Abstract: The regulation provides a disclosure requirement for an
insurance company that increases losses shown on its annual statement
by the amount of estimated salvage recoverable taken into account.
Affected Public: Private Sector: Businesses or other for-profits.
Estimated Annual Burden Hours: 5,000.
OMB Number: 1545-1380.
Type of Review: Revision of a previously approved collection.
Title: Reporting Requirements for Recipients of Points Paid on
Residential Mortgages.
Form: 1098.
Abstract: To encourage compliance with the tax laws relating to the
mortgage interest deduction, the regulations require the reporting on
Form 1098 of points paid on residential mortgage. Only businesses that
receive mortgage interest in the course of a trade or business are
affected by this reporting requirement.
Affected Public: Private Sector: Businesses or other for-profits.
Estimated Annual Burden Hours: 8,321,755.
OMB Number: 1545-1434.
Type of Review: Extension without change of a previously approved
collection.
Title: CO-26-96 (Final) Regulations Under Section 382 of the
Internal Revenue Code of 1986; Application of Section 382 in Short
Taxable Years and With Respect to Controlled Groups.
Abstract: Section 382 limits the amount of income that can be
offset by loss carryovers after an ownership change. These regulations
provide rules for applying section 382 in the case of short taxable
years and with respect to controlled groups.
Affected Public: Private Sector: Businesses or other for-profits.
Estimated Annual Burden Hours: 875.
OMB Number: 1545-1528.
Type of Review: Extension without change of a previously approved
collection.
Title: Revenue Procedure 97-15, Section 103--Remedial Payment
Closing Agreement Program.
Abstract: This information is required by the Internal Revenue
Service to verify compliance with sections 57, 103, 141, 142, 144, 145,
and 147 of the Internal Revenue Code of 1986, as applicable (including
any corresponding provision, if any, of the Internal Revenue Code of
1954). This information will be used by the Service to enter into a
closing agreement with the issuer of certain state or local bonds and
to establish the closing agreement amount.
Affected Public: State, Local, and Tribal Governments.
Estimated Annual Burden Hours: 75.
OMB Number: 1545-1536.
Type of Review: Extension without change of a previously approved
collection.
Title: REG-209823-96 (TD 8791)--Guidance Regarding Charitable
Remainder Trusts and Special Valuation Rules for Transfer of Interests
in Trusts.
Abstract: A charitable remainder trust provides for a specified
periodic distribution to one or more beneficiaries for life or for a
term of years with an irrevocable remainder interest held for the
benefit of charity. A contribution to a charitable remainder trust
generally qualifies for a charitable deduction. Regulation REG-209823-
96 provides an alternative method and guidance, allowing a taxpayer to
use a current qualified appraisal (as defined in Sec. 1.170A-13(c)(3))
from a qualified appraiser (as defined in Sec. 1.170A-13(c)(5)) for
valuing a trust's difficult-to-value assets, which may reduce cost to
taxpayer and offer be less burdensome.
Affected Public: Private Sector: Businesses or other for-profits.
Estimated Annual Burden Hours: 75.
OMB Number: 1545-1685.
Type of Review: Extension without change of a previously approved
collection.
Title: Tax Shelter Disclosure Regulations (T.D. 9046).
Abstract: These regulations finalize the rules relating to the
filing by certain taxpayers of a disclosure statement with their
Federal tax returns under section 6011(a), the rules relating to the
registration of confidential corporate tax shelters under section
6111(d), and the rules relating to the list maintenance requirements
under section 6112. These regulations affect taxpayers participating in
reportable transactions, persons responsible for registering
confidential corporate tax shelters, and organizers and sellers of
potentially abusive tax shelters.
Affected Public: Private Sector: Businesses or other for-profits.
Estimated Annual Burden Hours: 1.
OMB Number: 1545-1965.
Type of Review: Extension without change of a previously approved
collection.
Title: TD 9360 (REG-133446-03) (Final) Guidance on Passive Foreign
Company (PFIC) Purging Elections.
Abstract: The IRS needs the information to substantiate the
taxpayer's computation of the taxpayer's share of the PFIC's post-1986
earning and profits.
Affected Public: Individuals and Households.
Estimated Annual Burden Hours: 250.
OMB Number: 1545-2126.
Type of Review: Extension without change of a previously approved
collection.
Title: Credit for Employer Differential Wage Payments.
Form: 8932.
Abstract: Qualified employers will file Form 8932 to claim the
credit for qualified differential wage payments paid to qualified
employees after June 17, 2008, and before January 1, 2010. Authorized
under I.R.C. section 45P.
[[Page 58813]]
Affected Public: Private Sector: Businesses or other for-profits.
Estimated Annual Burden Hours: 62,456.
OMB Number: 1545-2226.
Type of Review: Extension without change of a previously approved
collection.
Title: Work Opportunity Credit for Qualified Tax-Exempt
Organizations Hiring Qualified Veterans.
Form: 5884-C.
Abstract: Form 5884-C was developed as a result of VOW to Hire
Heroes Act of 2011, Public Law 112-56. Section 261 of Public Law 112-56
expanded the Work Opportunity Credit to tax-exempt organizations that
hire unemployed veterans. The tax credit is a reduction in payroll
taxes paid by the tax-exempt organization. Form 5884-C allows a tax-
exempt organization a way to claim the credit and provides the IRS the
information to process the tax credit.
Affected Public: Private Sector: Not-for-profit institutions.
Estimated Annual Burden Hours: 397,683.
Dated: September 24, 2015.
Dawn D. Wolfgang,
Treasury PRA Clearance Officer.
[FR Doc. 2015-24678 Filed 9-29-15; 8:45 am]
BILLING CODE 4830-01P
