Proposed Collection; Comment Request for Notice 2012-41, 8653-8654 [2017-01871]
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Federal Register / Vol. 82, No. 17 / Friday, January 27, 2017 / Notices
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: January 17, 2017.
Tuawana Pinkston,
Supervisory Tax Analyst.
[FR Doc. 2017–01866 Filed 1–26–17; 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
and/or continuing information
collections, as required by the
Paperwork Reduction Act of 1995.
Currently, the IRS is soliciting
comments concerning an existing final
regulation regarding excise taxes on
excess benefit transactions.
DATES: Written comments should be
received on or before March 28, 2017 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 regulation should be
directed to Sara Covington at Internal
Revenue Service, Room 6526, 1111
jstallworth on DSK7TPTVN1PROD with NOTICES
SUMMARY:
VerDate Sep<11>2014
13:58 Jan 26, 2017
Jkt 241001
Constitution Avenue NW., Washington,
DC 20224, or through the Internet at
Sara.L.Covington@irs.gov.
SUPPLEMENTARY INFORMATION: 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)).
Title: Excise Taxes on Excess Benefit
Transactions.
OMB Number: 1545–1623.
Regulation Project Number: TD 8978.
Abstract: This regulation relates to the
excise taxes on excess benefit
transactions under section 4958 of the
Internal Revenue Code and affects
certain tax-exempt organizations
described in Code sections 501(c)(3) and
(4). The collection of information entails
obtaining and relying on appropriate
comparability data and documenting the
basis of an organization’s determination
that compensation is reasonable, or a
property transfer (or transfer of the right
to use property) a fair market value.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of a
currently approved collection.
Affected Public: Not-for-profit
institutions.
Estimated Number of Respondents:
150,427.
Estimated Time per Respondent: 6
hours, 3 minutes.
Estimated Total Annual Burden
Hours: 910,083.
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
PO 00000
Frm 00055
Fmt 4703
Sfmt 4703
8653
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: January 23, 2017.
Tuawana Pinkston,
IRS Supervisory Tax Analyst.
[FR Doc. 2017–01865 Filed 1–26–17; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Notice 2012–41
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 Notice
2012–41, Extension of Relief and
Procedures Under Notice 2010–30 and
Notice 2011–16 for Spouses of U.S.
Servicemembers Who are Working In or
Claiming Residence or Domicile In a
U.S. Territory Under the Military
Spouses Residency Relief Act.
DATES: Written comments should be
received on or before March 28, 2017 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 this notice 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:
E:\FR\FM\27JAN1.SGM
27JAN1
8654
Federal Register / Vol. 82, No. 17 / Friday, January 27, 2017 / Notices
jstallworth on DSK7TPTVN1PROD with NOTICES
SUPPLEMENTARY INFORMATION:
Title: Extension of Relief and
Procedures Under Notice 2010–30 and
Notice 2011–16 for Spouses of U.S.
Servicemembers Who are Working In or
Claiming Residence or Domicile In a
U.S. Territory Under the Military
Spouses Residency Relief Act.
OMB Number: 1545–2169.
Regulation Project Number: Notice
2012–41.
Abstract: This document contains
transitional guidance and provides
civilian spouses working in a U.S.
territory during 2009 but claiming a tax
residence in one of the 50 States or the
District of Columbia (‘‘U.S. mainland’’)
under MSRRA with an extension of time
through October 15, 2010 for paying the
tax due the Internal Revenue Service
(‘‘IRS’’) for 2009. This notice also
provides civilian spouses working on
the U.S. mainland during 2009 but
claiming a tax residence in a U.S.
territory under MSRRA with guidance
on filing claims for refund of federal
income taxes that their employers
withheld and remitted to the IRS or
estimated tax payments the taxpayers
paid to the IRS during 2009.
Current Actions: There is no change
being made to this notice.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals and
Households.
Estimated Number of Respondents:
6,200.
Estimated Time per Respondent: 1
Hour.
Estimated Total Annual Burden
Hours: 6,200.
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
VerDate Sep<11>2014
13:58 Jan 26, 2017
Jkt 241001
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: January 23, 2017.
Tuawana Pinkston,
IRS Reports Clearance Officer.
[FR Doc. 2017–01871 Filed 1–26–17; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 8819
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.
Currently, the IRS is soliciting
comments concerning Form 8819,
Dollar Election Under Section 985.
DATES: Written comments should be
received on or before March 28, 2017 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 Sara Covington, at
Internal Revenue Service, Room 6526,
1111 Constitution Avenue NW.,
Washington, DC 20224, or through the
internet at Sara.L.Covington@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Dollar Election Under Section
985.
OMB Number: 1545–1189.
Form Number: 8819.
Abstract: Form 8819 is filed by U.S.
and foreign businesses to elect the U.S.
dollar as their functional currency or as
the functional currency of their
controlled entities. The IRS uses Form
SUMMARY:
PO 00000
Frm 00056
Fmt 4703
Sfmt 4703
8819 to determine if the election is
properly made.
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.
Estimated Number of Respondents:
500.
Estimated Time per Respondent: 6
hours, 26 minutes.
Estimated Total Annual Burden
Hours: 3,220.
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: January 17, 2017.
Tuawana Pinkston,
Supervisory Tax Analyst.
[FR Doc. 2017–01875 Filed 1–26–17; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Submission for OMB Review;
Comment Request
The Department of the
Treasury will submit the following
information collection request to the
Office of Management and Budget
SUMMARY:
E:\FR\FM\27JAN1.SGM
27JAN1
]]>Agencies
[Federal Register Volume 82, Number 17 (Friday, January 27, 2017)]
[Notices]
[Pages 8653-8654]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2017-01871]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Notice 2012-41
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
Notice 2012-41, Extension of Relief and Procedures Under Notice 2010-30
and Notice 2011-16 for Spouses of U.S. Servicemembers Who are Working
In or Claiming Residence or Domicile In a U.S. Territory Under the
Military Spouses Residency Relief Act.
DATES: Written comments should be received on or before March 28, 2017
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 this notice 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.
[[Page 8654]]
SUPPLEMENTARY INFORMATION:
Title: Extension of Relief and Procedures Under Notice 2010-30 and
Notice 2011-16 for Spouses of U.S. Servicemembers Who are Working In or
Claiming Residence or Domicile In a U.S. Territory Under the Military
Spouses Residency Relief Act.
OMB Number: 1545-2169.
Regulation Project Number: Notice 2012-41.
Abstract: This document contains transitional guidance and provides
civilian spouses working in a U.S. territory during 2009 but claiming a
tax residence in one of the 50 States or the District of Columbia
(``U.S. mainland'') under MSRRA with an extension of time through
October 15, 2010 for paying the tax due the Internal Revenue Service
(``IRS'') for 2009. This notice also provides civilian spouses working
on the U.S. mainland during 2009 but claiming a tax residence in a U.S.
territory under MSRRA with guidance on filing claims for refund of
federal income taxes that their employers withheld and remitted to the
IRS or estimated tax payments the taxpayers paid to the IRS during
2009.
Current Actions: There is no change being made to this notice.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals and Households.
Estimated Number of Respondents: 6,200.
Estimated Time per Respondent: 1 Hour.
Estimated Total Annual Burden Hours: 6,200.
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: January 23, 2017.
Tuawana Pinkston,
IRS Reports Clearance Officer.
[FR Doc. 2017-01871 Filed 1-26-17; 8:45 am]
BILLING CODE 4830-01-P
