Proposed Collection; Comment Request for Form 944, Form 944(SP), Form 944-X, Form 944-X (SP), and 944-X (PR)., 77704-77705 [2015-31445]

Download as PDF asabaliauskas on DSK5VPTVN1PROD with NOTICES 77704 Federal Register / Vol. 80, No. 240 / Tuesday, December 15, 2015 / Notices exceed an exemption amount. This result is reduced by the alternative minimum tax foreign tax credit. If this result is more than the corporation’s regular tax liability before all credits (except the foreign tax and possessions tax credits), the difference is added to the tax liability. Form 4626 provides a line-by-line computation of the alternative minimum tax. Current Actions: There are no changes being made to Form 8594 at this time. Type of Review: Extension of a currently approved collection. Affected Public: Business or other forprofit organizations and individuals. Estimated Number of Respondents: 60,000. Estimated Time per Respondent: 43 hrs., 52 minutes. Estimated Total Annual Burden Hours: 2,611,200 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: December 3, 2015. Allan Hopkins, Tax Analyst. [FR Doc. 2015–31453 Filed 12–14–15; 8:45 am] BILLING CODE 4830–01–P VerDate Sep<11>2014 17:08 Dec 14, 2015 Jkt 238001 DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Revenue Procedure 2003– 48 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 Revenue Procedure 2003–48, Update of Checklist Questionnaire Regarding Requests for Spin-Off Rulings. DATES: Written comments should be received on or before February 16, 2016 to be assured of consideration. ADDRESSES: Direct all written comments to Michael Joplin, 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 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: Update of Checklist Questionnaire Regarding Requests for Spin-Off Rulings. OMB Number: 1545–1846. Revenue Procedure Number: Revenue Procedure 2003–48. Abstract: Revenue Procedure 2003–48 updates Revenue Procedure 96–30, which sets forth in a checklist questionnaire the information that must be included in a request for ruling under section 355. This revenue procedure updates information that taxpayers must provide in order to receive letter rulings under section 355. This information is required to determine whether a taxpayer would qualify for nonrecognition treatment. 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: Business or other forprofit organizations. SUMMARY: PO 00000 Frm 00105 Fmt 4703 Sfmt 4703 Estimated Number of Respondents: 180. Estimated Time per Respondent: 200 hours. Estimated Total Annual Burden Hours: 36,000. 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: December 4, 2015. Michael A. Joplin, IRS Supervisory Tax Analyst. [FR Doc. 2015–31456 Filed 12–14–15; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Form 944, Form 944(SP), Form 944–X, Form 944–X (SP), and 944–X (PR). 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 SUMMARY: E:\FR\FM\15DEN1.SGM 15DEN1 asabaliauskas on DSK5VPTVN1PROD with NOTICES Federal Register / Vol. 80, No. 240 / Tuesday, December 15, 2015 / Notices 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 944, Employer’s Annual Employment Tax Return, Form 944(SP), Declaracion Federal Anual de Impuestos del Patrono o Empleador, and Form 944–X, Adjusted Employer’s Annual Federal Tax Return or Claim for Refund, 944–X ´ (SP) Ajuste a la Declaracion Federal ´ ANUAL del Patrono o Reclamacion de Reembolso, and 944–X (PR) Ajuste a la ´ Declaracion Federal ANUAL del ´ Patrono o Reclamacion de Reembolso. DATES: Written comments should be received on or before February 16, 2016 to be assured of consideration. ADDRESSES: Direct all written comments to Michael Joplin, 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: Employer’s Annual Employment Tax Return. OMB Number: 1545–2007. Form Number: Forms 944, 944(SP), 944–X, 944–X(SP), and 944–X (PR). Abstract: The information on Form 944 will be collected to ensure the smallest nonagricultural and nonhousehold employers are paying the correct amount of social security tax, Medicare tax, and withheld federal income tax. Information on line 13 will be used to determine if employers made any required deposits of these taxes. Form 944(SP) is the Spanish version of the Form 944. 944–X and Form 944– X(SP) is used to correct errors made on Form 944. 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: Individual or households, Businesses and other forprofit organizations, Not-for-profit institutions, and State, Local, and tribal Governments. Estimated Number of Respondents: 1,010,000. VerDate Sep<11>2014 17:08 Dec 14, 2015 Jkt 238001 Estimated Time per Respondent: 15 hours 33 minutes. Estimated Total Annual Burden Hours: 15,702,300. 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: December 7, 2015. Michael Joplin, IRS Reports Clearance Officer. [FR Doc. 2015–31445 Filed 12–14–15; 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 SUMMARY: PO 00000 Frm 00106 Fmt 4703 Sfmt 4703 77705 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 certain cash or deferred arrangements and employee and matching contributions under employee plans, and retirement plans; cash or deferred arrangements. DATES: Written comments should be received on or before February 16, 2016 to be assured of consideration. ADDRESSES: Direct all written comments to Michael Joplin, 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 Allan Hopkins at Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, DC 20224, or through the internet at Allan.M.Hopkins@irs.gov. SUPPLEMENTARY INFORMATION: Title: Certain Cash or Deferred Arrangements and Employee and Matching Contributions under Employee Plans: Retirement Plans; Cash or Deferred Arrangements. OMB Number: 1545–1069. Regulation Project Number: EE–175– 86; Reg-108639–99. Abstract: This regulation provides the public with the guidance needed to comply with sections 40(k), 401(m), and 4979 of the Internal Revenue Code. The regulation affects sponsors of plans that contain cash or deferred arrangements of employee or matching contributions, and employees who are entitled to make elections under these plans. Current Actions: There are no changes to the existing regulations. Type of Review: Extension of a currently approved collection. Affected Public: Business or other forprofit organizations, not-for-profit institutions, farms, and state, local, or tribal governments. Estimated Number of Respondents: 355,500. Estimated Time per Respondent: 3 hours. Estimated Total Annual Burden Hours: 1,060,000. 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 E:\FR\FM\15DEN1.SGM 15DEN1

Agencies

[Federal Register Volume 80, Number 240 (Tuesday, December 15, 2015)]
[Notices]
[Pages 77704-77705]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2015-31445]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Form 944, Form 944(SP), 
Form 944-X, Form 944-X (SP), and 944-X (PR).

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

[[Page 77705]]

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 944, Employer's Annual Employment Tax Return, 
Form 944(SP), Declaracion Federal Anual de Impuestos del Patrono o 
Empleador, and Form 944-X, Adjusted Employer's Annual Federal Tax 
Return or Claim for Refund, 944-X (SP) Ajuste a la Declaraci[oacute]n 
Federal ANUAL del Patrono o Reclamaci[oacute]n de Reembolso, and 944-X 
(PR) Ajuste a la Declaraci[oacute]n Federal ANUAL del Patrono o 
Reclamaci[oacute]n de Reembolso.

DATES: Written comments should be received on or before February 16, 
2016 to be assured of consideration.

ADDRESSES: Direct all written comments to Michael Joplin, 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: Employer's Annual Employment Tax Return.
    OMB Number: 1545-2007.
    Form Number: Forms 944, 944(SP), 944-X, 944-X(SP), and 944-X (PR).
    Abstract: The information on Form 944 will be collected to ensure 
the smallest nonagricultural and non-household employers are paying the 
correct amount of social security tax, Medicare tax, and withheld 
federal income tax. Information on line 13 will be used to determine if 
employers made any required deposits of these taxes. Form 944(SP) is 
the Spanish version of the Form 944. 944-X and Form 944-X(SP) is used 
to correct errors made on Form 944.
    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: Individual or households, Businesses and other 
for-profit organizations, Not-for-profit institutions, and State, 
Local, and tribal Governments.
    Estimated Number of Respondents: 1,010,000.
    Estimated Time per Respondent: 15 hours 33 minutes.
    Estimated Total Annual Burden Hours: 15,702,300.
    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: December 7, 2015.
Michael Joplin,
IRS Reports Clearance Officer.
[FR Doc. 2015-31445 Filed 12-14-15; 8:45 am]
 BILLING CODE 4830-01-P

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