Proposed Collection; Comment Request for Schedule H (Form 1040), 18685-18686 [2016-07215]
Download as PDF
<![CDATA[
mstockstill on DSK4VPTVN1PROD with NOTICES
Federal Register / Vol. 81, No. 62 / Thursday, March 31, 2016 / Notices
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
creditability of foreign taxes.
DATES: Written comments should be
received on or before May 2, 2016 to be
assured of consideration.
ADDRESSES: Direct all written comments
to Tuawana Pinkston, Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW., Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the information collection
should be directed to LaNita Van Dyke,
or at Internal Revenue Service, Room
6517, 1111 Constitution Avenue NW.,
Washington, DC 20224, or through the
Internet, at Lanita.VanDyke@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Creditability of Foreign Taxes.
OMB Number: 1545–0746.
Regulation Project Number: LR–100–
78.
Abstract: Section 1.901–2A of the
regulation contains special rules that
apply to taxpayers engaging in business
transactions with a foreign government
that is also taxing them. In general, such
taxpayers must establish what portion of
a payment made pursuant to a foreign
levy is actually tax and not
compensation for a economic benefit
received from the foreign government.
One way a taxpayer can do this is by
electing to apply the safe harbor formula
of section 1,901–2A by filing a
statement with the IRS.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households, and business or other forprofit organizations.
Estimated Number of Respondents:
110.
Estimated Time per Respondent: 20
minutes.
Estimated Total Annual Burden
Hours: 37.
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
VerDate Sep<11>2014
19:09 Mar 30, 2016
Jkt 238001
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: March 2, 2016.
Tuawana Pinkston,
IRS Reports Clearance Officer.
18685
FOR FURTHER INFORMATION CONTACT:
Grant Program Office via their email
address at tce.grant.office@irs.gov.
SUPPLEMENTARY INFORMATION: Authority
for the Tax Counseling for the Elderly
(TCE) Program is contained in Section
163 of the Revenue Act of 1978, Public
Law 95–600 (92 Stat.12810), November
6, 1978. Regulations were published in
the Federal Register at 44 FR 72113 on
December 13, 1979. Section 163 gives
the IRS authority to enter into
cooperative agreements with private or
public non-profit agencies or
organizations to establish a network of
trained volunteers to provide free tax
information and return preparation
assistance to elderly individuals.
Elderly individuals are defined as
individuals age 60 and over at the close
of their taxable year. Because
applications are being solicited before
the FY 2017 budget has been approved,
cooperative agreements will be entered
into subject to the appropriation of
funds.
Dated: March 9, 2016.
Mikki Betker,
Chief, Grant Program Office, IRS, Stakeholder
Partnerships, Education & Communication.
[FR Doc. 2016–07220 Filed 3–30–16; 8:45 am]
BILLING CODE 4830–01–P
[FR Doc. 2016–07213 Filed 3–30–16; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
DEPARTMENT OF THE TREASURY
Proposed Collection; Comment
Request for Schedule H (Form 1040)
Internal Revenue Service
Tax Counseling for the Elderly (TCE)
Program Availability of Application
Packages
Internal Revenue Service (IRS),
Treasury.
AGENCY:
ACTION:
Notice.
This document provides
notice of the availability of Application
Packages for the 2017 Tax Counseling
for the Elderly (TCE) Program.
SUMMARY:
Application instructions are
available electronically from the IRS on
May 1, 2016 by visiting: IRS.gov (key
word search—‘‘TCE’’) or through
Grants.gov. The deadline for submitting
an application package to the IRS for the
Tax Counseling for the Elderly (TCE)
Program is May 31, 2016. All
applications must be submitted through
Grants.gov.
DATES:
Internal Revenue Service,
Grant Program Office, 5000 Ellin Road,
NCFB C4–110,
SE:W:CAR:SPEC:FO:GPO, Lanham,
Maryland 20706.
ADDRESSES:
PO 00000
Frm 00122
Fmt 4703
Sfmt 4703
Internal Revenue Service
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
Schedule H (Form 1040), Household
Employment Taxes.
DATES: Written comments should be
received on or before May 31, 2016 to
be assured of consideration.
ADDRESSES: Direct all written comments
to Tuawana Pinkston, Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW., Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
SUMMARY:
E:\FR\FM\31MRN1.SGM
31MRN1
mstockstill on DSK4VPTVN1PROD with NOTICES
18686
Federal Register / Vol. 81, No. 62 / Thursday, March 31, 2016 / Notices
copies of the form and instructions
should be directed to LaNita Van Dyke,
at Internal Revenue Service, Room 6517,
1111 Constitution Avenue NW.,
Washington, DC 20224, or through the
internet at Lanita.VanDyke@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Household Employment Taxes.
OMB Number: 1545–1971.
Form Number: Schedule H (Form
1040).
Abstract: Schedule H (Form 1040) is
used by individuals to report their
employment taxes. The data is used to
verify that the items reported on the
form are correct and also for general
statistical use.
Current Actions: There is a change in
the paperwork burden previously
approved by OMB. This form is being
submitted for revision purposes.
Type of Review: Revision of a
currently approved collection.
Affected Public: Businesses and other
for-profit organizations.
Estimated Number of Respondents:
196,500.
Estimated Time per Respondent: 3
hours 56 minutes.
Estimated Total Annual Burden
Hours: 772,245.
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,
VerDate Sep<11>2014
19:09 Mar 30, 2016
Jkt 238001
maintenance, and purchase of services
to provide information.
Approved: March 15, 2016.
Tuawana Pinkston,
Supervisory Tax Analyst.
[FR Doc. 2016–07215 Filed 3–30–16; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Revenue Procedure 2014–
49
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 2014–49, Disaster
Relief.
DATES: Written comments should be
received on or before May 31, 2016 to
be assured of consideration.
ADDRESSES: Direct all written comments
to Tuawana Pinkston, Internal Revenue
Service, Room 6526, 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 LaNita Van Dyke,
at Internal Revenue Service, Room 6129,
1111 Constitution Avenue NW.,
Washington, DC 20224, or through the
internet at Lanita.VanDyke@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Disaster Relief.
OMB Number: 1545–2237.
Form Number: Rev. Proc. 2014–49.
Abstract: This revenue procedure
establishes a procedure for temporary
relief from certain requirements of § 42
of the Internal Revenue Code for owners
of low-income buildings (Owners) and
housing credit agencies of States or
possessions of the United States
(Agencies) affected by major disaster
areas declared by the President under
the Robert T. Stafford Disaster Relief
and Emergency Assistance Act, 42
U.S.C. 5121 et seq. (Stafford Act).
Current Actions: There is no change
in the paperwork burden previously
SUMMARY:
PO 00000
Frm 00123
Fmt 4703
Sfmt 4703
approved by OMB. This form is being
submitted for renewal purposes only.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals and
Households.
Estimated Number of Respondents:
3,500.
Estimated Time per Respondent: 30
minutes.
Estimated Total Annual Burden
Hours: 1,750.
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: March 17, 2016.
Tuawana Pinkston,
IRS Reports Clearance Officer.
[FR Doc. 2016–07216 Filed 3–30–16; 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:
E:\FR\FM\31MRN1.SGM
31MRN1
]]>Agencies
[Federal Register Volume 81, Number 62 (Thursday, March 31, 2016)]
[Notices]
[Pages 18685-18686]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2016-07215]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Schedule H (Form 1040)
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
Schedule H (Form 1040), Household Employment Taxes.
DATES: Written comments should be received on or before May 31, 2016 to
be assured of consideration.
ADDRESSES: Direct all written comments to Tuawana Pinkston, Internal
Revenue Service, Room 6526, 1111 Constitution Avenue NW., Washington,
DC 20224.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
[[Page 18686]]
copies of the form and instructions should be directed to LaNita Van
Dyke, at Internal Revenue Service, Room 6517, 1111 Constitution Avenue
NW., Washington, DC 20224, or through the internet at
Lanita.VanDyke@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Household Employment Taxes.
OMB Number: 1545-1971.
Form Number: Schedule H (Form 1040).
Abstract: Schedule H (Form 1040) is used by individuals to report
their employment taxes. The data is used to verify that the items
reported on the form are correct and also for general statistical use.
Current Actions: There is a change in the paperwork burden
previously approved by OMB. This form is being submitted for revision
purposes.
Type of Review: Revision of a currently approved collection.
Affected Public: Businesses and other for-profit organizations.
Estimated Number of Respondents: 196,500.
Estimated Time per Respondent: 3 hours 56 minutes.
Estimated Total Annual Burden Hours: 772,245.
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: March 15, 2016.
Tuawana Pinkston,
Supervisory Tax Analyst.
[FR Doc. 2016-07215 Filed 3-30-16; 8:45 am]
BILLING CODE 4830-01-P
