Proposed Information Collection; Comment Request, 9587-9588 [2016-04017]

Download as PDF Federal Register / Vol. 81, No. 37 / Thursday, February 25, 2016 / Notices DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Form 1045 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 1045, Application for Tentative Refund. DATES: Written comments should be received on or before April 25, 2016 to be assured of consideration. ADDRESSES: Direct all written comments to Tuawana Pinkston, 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: Application for Tentative Refund. OMB Number: 1545–0098. Form Number: 1045. Abstract: Form 1045 is used by individuals, estates, and trusts to apply for a quick refund of taxes due to carryback of a net operating loss, unused general business credit, or claim of right adjustment under Internal Revenue Code section 1341(b). The information obtained is used to determine the validity of the application. 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: Individuals or households, business or other for-profit organizations, and farms. Estimated Number of Respondents: 17,503. Estimated Time per Respondent: 29 hours, 26 minutes. Estimated Total Annual Burden Hours: 515,114. mstockstill on DSK4VPTVN1PROD with NOTICES SUMMARY: VerDate Sep<11>2014 18:07 Feb 24, 2016 Jkt 238001 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: February 17, 2016. Tuawana Pinkston, IRS Reports Clearance Office. [FR Doc. 2016–04018 Filed 2–24–16; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Information Collection; Comment Request 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, SUMMARY: PO 00000 Frm 00169 Fmt 4703 Sfmt 4703 9587 Public Law 104–13 (44 U.S.C. 3506(c)(2)(A)). DATES: Written comments should be received on or before April 25, 2016 to be assured of consideration. ADDRESSES: Direct all written comments to Tuawana Pinkston, Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, DC 20224, or Tuawana.Pinkston@irs.gov. Please send separate comments for each specific information collection listed below. You must reference the information collection’s title, form number, reporting or record-keeping requirement number, and OMB number (if any) in your comment. FOR FURTHER INFORMATION CONTACT: To obtain additional information, or copies of the information collection and instructions, or copies of any comments received, contact Elaine Christophe, at Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, DC 20224, or through the internet, at Elaine.H.Christophe@irs.gov. SUPPLEMENTARY INFORMATION: Request for Comments The Department of the Treasury and the Internal Revenue Service, as part of their continuing effort to reduce paperwork and respondent burden, invite the general public and other Federal agencies to take this opportunity to comment on the proposed or continuing information collections listed below in this notice, as required by the Paperwork Reduction Act of 1995 (44 U.S.C. 3501 et seq.). Request for Comments: Comments submitted in response to this notice will be summarized and/or included in our request for Office of Management and Budget (OMB) approval of the relevant information collection. All comments will become a matter of public record. Please do not include any confidential or inappropriate material in your comments. We invite comments on: (a) Whether the collection of information is necessary for the proper performance of the agency’s functions, including whether the information has 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 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 the requested information. E:\FR\FM\25FEN1.SGM 25FEN1 mstockstill on DSK4VPTVN1PROD with NOTICES 9588 Federal Register / Vol. 81, No. 37 / Thursday, February 25, 2016 / Notices Currently, the IRS is seeking comments concerning the following forms, and reporting and record-keeping requirements: Title: Ownership Certificate. OMB Number: 1545–0054. Form Number: 1000. Abstract: Form 1000 is used by citizens, resident individuals, fiduciaries, and partnerships in connection with interest on bonds of a domestic, resident foreign, or nonresident foreign corporation containing a tax-free covenant and issued before January 1, 1934. IRS uses the information to verify that the correct amount of tax was withheld. 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: Business or other forprofit organizations and individuals or households. Estimated Number of Responses: 1,500. Estimated Time per Response: 3 hours, 23 minutes. Estimated Total Annual Burden Hours: 5,040. Title: Application for Enrollment to Practice Before the Internal Revenue Service. Application for Enrollment to Practice Before the Internal Revenue Service as an Enrolled Retirement Plan Agent (ERPA). OMB Number: 1545–0950. Form Number: Form 23 and Form 23– EP. Abstract: Form 23 must be completed by those who desire to be enrolled to practice before the Internal Revenue Service. The information on the form will be used by the Director of Practice to determine the qualifications and eligibility of applicants for enrollment. Form 23–EP is the application form for Enrolled Retirement Plan Agents (ERPA’s). Current Actions: There are no changes being made to the forms at this time. Type of Review: Extension of a currently approved collection. Affected Public: Individuals and the Federal government. Estimated Number of Respondents: 4,800. Estimated Time per Respondent: 15 minutes. Estimated Total Annual Burden Hours: 1,200. Title: Manufacturers’ Certification of Specified Plug-in Electric Vehicles. OMB Number: 1545–2150. Form Number: Form 23 Notice Number: Notice 2009–58. Abstract: The American Recovery and Reinvestment Act of 2009 provides, VerDate Sep<11>2014 18:07 Feb 24, 2016 Jkt 238001 under § 30 of the Internal Revenue Code, a credit for certain new specified plug-in electric drive vehicles. This notice provides procedures for a vehicle manufacturer to certify that a vehicle meets the statutory requirements for the credit, and to certify the amount of the credit available with respect to the vehicle. The notice also provides guidance to taxpayers who purchase vehicles regarding the conditions under which they may rely on the vehicle manufacturer’s certification. Current Actions: There is no change in the paperwork burden previously approved by OMB. This notice is being submitted for renewal purposes only. Type of Review: Extension of a currently approved collection. Affected Public: Business and forprofit. Estimated Number of Respondents: 25. Estimated Average Time per Respondent: 10 hrs. Estimated Total Annual Burden Hours: 250 hrs. Title: The Health Coverage Tax Credit (HCTC) Reimbursement Request Form. Form Number: Form 14095. Abstract: This form will be used by HCTC participants to request reimbursement for health plan premiums paid prior to the commencement of advance payments. 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: Individuals or households. Estimated Number of Respondents: 3,058. Estimated Time per Respondent: 40 minutes. Estimated Total Annual Burden Hours: 2,039. 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. Approved: February 18, 2016. Tuawana Pinkston, IRS Reports Clearance Officer. [FR Doc. 2016–04017 Filed 2–24–16; 8:45 am] BILLING CODE 4830–01–P PO 00000 Frm 00170 Fmt 4703 Sfmt 4703 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 concerning Real Estate Mortgage Investment Conduits. DATES: Written comments should be received on or before April 25, 2016 to be assured of consideration. ADDRESSES: Direct all written comments to Tuawana Pinkston, 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 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. SUMMARY: SUPPLEMENTARY INFORMATION: Title: Real Estate Mortgage Investment Conduits. OMB Number: 1545–1276. Regulation Project Number: TD 8458. Abstract: Final regulations under section 860E(e) of the Code relate to income that is associated with a residual interest in a Real Estate Mortgage Investment Conduit (REMIC) and that is allocated through certain entities to foreign persons who have invested in those entities. The regulations accelerate the time when income is recognized for withholding tax purposes to conform to the timing of income recognition for general income tax purposes. 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: Business or other forprofit organizations. Estimated Number of Respondents: 1,600. Estimated Time per Respondent: 20 minutes. E:\FR\FM\25FEN1.SGM 25FEN1

Agencies

[Federal Register Volume 81, Number 37 (Thursday, February 25, 2016)]
[Notices]
[Pages 9587-9588]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2016-04017]


-----------------------------------------------------------------------

DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Information Collection; Comment Request

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)).

DATES: Written comments should be received on or before April 25, 2016 
to be assured of consideration.

ADDRESSES: Direct all written comments to Tuawana Pinkston, Internal 
Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, 
DC 20224, or Tuawana.Pinkston@irs.gov.
    Please send separate comments for each specific information 
collection listed below. You must reference the information 
collection's title, form number, reporting or record-keeping 
requirement number, and OMB number (if any) in your comment.

FOR FURTHER INFORMATION CONTACT: To obtain additional information, or 
copies of the information collection and instructions, or copies of any 
comments received, contact Elaine Christophe, at Internal Revenue 
Service, Room 6129, 1111 Constitution Avenue NW., Washington, DC 20224, 
or through the internet, at Elaine.H.Christophe@irs.gov.

SUPPLEMENTARY INFORMATION:

Request for Comments

    The Department of the Treasury and the Internal Revenue Service, as 
part of their continuing effort to reduce paperwork and respondent 
burden, invite the general public and other Federal agencies to take 
this opportunity to comment on the proposed or continuing information 
collections listed below in this notice, as required by the Paperwork 
Reduction Act of 1995 (44 U.S.C. 3501 et seq.).
    Request for Comments: Comments submitted in response to this notice 
will be summarized and/or included in our request for Office of 
Management and Budget (OMB) approval of the relevant information 
collection. All comments will become a matter of public record. Please 
do not include any confidential or inappropriate material in your 
comments.
    We invite comments on: (a) Whether the collection of information is 
necessary for the proper performance of the agency's functions, 
including whether the information has 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 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 the 
requested information.

[[Page 9588]]

    Currently, the IRS is seeking comments concerning the following 
forms, and reporting and record-keeping requirements:

    Title: Ownership Certificate.
    OMB Number: 1545-0054.
    Form Number: 1000.
    Abstract: Form 1000 is used by citizens, resident individuals, 
fiduciaries, and partnerships in connection with interest on bonds of a 
domestic, resident foreign, or nonresident foreign corporation 
containing a tax-free covenant and issued before January 1, 1934. IRS 
uses the information to verify that the correct amount of tax was 
withheld.
    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: Business or other for-profit organizations and 
individuals or households.
    Estimated Number of Responses: 1,500.
    Estimated Time per Response: 3 hours, 23 minutes.
    Estimated Total Annual Burden Hours: 5,040.

    Title: Application for Enrollment to Practice Before the Internal 
Revenue Service. Application for Enrollment to Practice Before the 
Internal Revenue Service as an Enrolled Retirement Plan Agent (ERPA).
    OMB Number: 1545-0950.
    Form Number: Form 23 and Form 23-EP.
    Abstract: Form 23 must be completed by those who desire to be 
enrolled to practice before the Internal Revenue Service. The 
information on the form will be used by the Director of Practice to 
determine the qualifications and eligibility of applicants for 
enrollment. Form 23-EP is the application form for Enrolled Retirement 
Plan Agents (ERPA's).
    Current Actions: There are no changes being made to the forms at 
this time.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals and the Federal government.
    Estimated Number of Respondents: 4,800.
    Estimated Time per Respondent: 15 minutes.
    Estimated Total Annual Burden Hours: 1,200.

    Title: Manufacturers' Certification of Specified Plug-in Electric 
Vehicles.
    OMB Number: 1545-2150.
    Form Number: Form 23 Notice Number: Notice 2009-58.
    Abstract: The American Recovery and Reinvestment Act of 2009 
provides, under Sec.  30 of the Internal Revenue Code, a credit for 
certain new specified plug-in electric drive vehicles. This notice 
provides procedures for a vehicle manufacturer to certify that a 
vehicle meets the statutory requirements for the credit, and to certify 
the amount of the credit available with respect to the vehicle. The 
notice also provides guidance to taxpayers who purchase vehicles 
regarding the conditions under which they may rely on the vehicle 
manufacturer's certification.
    Current Actions: There is no change in the paperwork burden 
previously approved by OMB. This notice is being submitted for renewal 
purposes only.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business and for-profit.
    Estimated Number of Respondents: 25.
    Estimated Average Time per Respondent: 10 hrs.
    Estimated Total Annual Burden Hours: 250 hrs.

    Title: The Health Coverage Tax Credit (HCTC) Reimbursement Request 
Form.
    Form Number: Form 14095.
    Abstract: This form will be used by HCTC participants to request 
reimbursement for health plan premiums paid prior to the commencement 
of advance payments.
    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: Individuals or households.
    Estimated Number of Respondents: 3,058.
    Estimated Time per Respondent: 40 minutes.
    Estimated Total Annual Burden Hours: 2,039.

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.

    Approved: February 18, 2016.
Tuawana Pinkston,
IRS Reports Clearance Officer.
[FR Doc. 2016-04017 Filed 2-24-16; 8:45 am]
 BILLING CODE 4830-01-P