Proposed Collection; Comment Request for Regulation Project, 9588-9589 [2016-04020]
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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,
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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]
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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.
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Federal Register / Vol. 81, No. 37 / Thursday, February 25, 2016 / Notices
mstockstill on DSK4VPTVN1PROD with NOTICES
Estimated Total Annual Burden
Hours: 525.
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
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18:07 Feb 24, 2016
Jkt 238001
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
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9589
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 Officer.
[FR Doc. 2016–04020 Filed 2–24–16; 8:45 am]
BILLING CODE 4830–01–P
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]]>Agencies
[Federal Register Volume 81, Number 37 (Thursday, February 25, 2016)]
[Notices]
[Pages 9588-9589]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2016-04020]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Regulation Project
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
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.
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 for-profit organizations.
Estimated Number of Respondents: 1,600.
Estimated Time per Respondent: 20 minutes.
[[Page 9589]]
Estimated Total Annual Burden Hours: 525.
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 Officer.
[FR Doc. 2016-04020 Filed 2-24-16; 8:45 am]
BILLING CODE 4830-01-P
