Proposed Collection; Comment Request for Form 8838, 12908-12909 [2017-04340]
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12908
Federal Register / Vol. 82, No. 43 / Tuesday, March 7, 2017 / Notices
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 8038–R
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. Currently, the IRS
is soliciting comments concerning Form
8038–R, Request for Recovery of
Overpayments Under Arbitrage Rebate
Provisions.
SUMMARY:
Written comments should be
received on or before May 8, 2017 to be
assured of consideration.
ADDRESSES: Direct all written comments
to Tuawana Pinkston, Internal Revenue
Service, Room 6141, 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 R. Joseph Durbala
at Internal Revenue Service, Room 6511,
1111 Constitution Avenue NW.,
Washington, DC 20224, or through the
internet at RJoseph.Durbala@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Request for Recovery of
Overpayments Under Arbitrage Rebate
Provisions.
OMB Number: 1545–1750.
Form Number: 8038–R.
Abstract: Under Treasury Regulations
section 1.148–3(i), bond issuers may
recover an overpayment of arbitrage
rebate paid to the United States under
Internal Revenue Code section 148.
Form 8038–R is used to request recovery
of any overpayment of arbitrage rebate
made under the arbitrage rebate
provisions.
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: State, local or tribal
governments.
Estimated Number of Respondents:
200.
Estimated Time per Respondent: 12
hours, 16 minutes.
Estimated Total Annual Burden
Hours: 2,458.
sradovich on DSK3GMQ082PROD with NOTICES
DATES:
VerDate Sep<11>2014
16:01 Mar 06, 2017
Jkt 241001
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 28, 2017.
R. Joseph Durbala,
Tax Analyst, IRS.
[FR Doc. 2017–04339 Filed 3–6–17; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 8838
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 8838,
SUMMARY:
PO 00000
Frm 00127
Fmt 4703
Sfmt 4703
Consent To Extend the Time To Assess
Tax Under Section 367-Gain
Recognition Agreement.
DATES: Written comments should be
received on or before May 8, 2017 to be
assured of consideration.
ADDRESSES: Direct all written comments
to Tuawana Pinkston, Internal Revenue
Service, Room 6141, 1111 Constitution
Avenue NW., Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for copies of the form and
instructions should be directed to R.
Joseph Durbala, at Internal Revenue
Service, Room 6129, 1111 Constitution
Avenue NW., Washington, DC 20224, or
through the internet at
RJoseph.Durbala@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Consent To Extend the Time To
Assess Tax Under Section 367-Gain
Recognition Agreement.
OMB Number: 1545–1395.
Form Number: 8838.
Abstract: Form 8838 is used to extend
the statute of limitations for U.S.
persons who transfer stock or securities
to a foreign corporation. The form is
filed when the transferor makes a gain
recognition agreement. This agreement
allows the transferor to defer the
payment of tax on the transfer. The IRS
uses Form 8838 so that it may assess tax
against the transferor after the
expiration of the original statute of
limitations.
Current Actions: There are no changes
being made to the Form 8838 at this
time.
Type of Review: Extension of a current
approval.
Affected Public: Business or other forprofit organizations and individuals.
Estimated Number of Respondents:
666.
Estimated Time per Respondent: 8
hrs., 14 min.
Estimated Total Annual Burden
Hours: 5,482.
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
E:\FR\FM\07MRN1.SGM
07MRN1
Federal Register / Vol. 82, No. 43 / Tuesday, March 7, 2017 / Notices
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 28, 2017.
R. Joseph Durbala,
IRS Tax Analyst.
[FR Doc. 2017–04340 Filed 3–6–17; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 8886–T
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. Currently, the IRS
is soliciting comments concerning Form
8886–T, Disclosure by Tax-Exempt
Entity Regarding Prohibited Tax Shelter
Transaction.
DATES: Written comments should be
received on or before May 8, 2017 to be
assured of consideration.
ADDRESSES: Direct all written comments
to Tuawana Pinkston, Internal Revenue
Service, Room 6141, 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 R. Joseph Durbala,
(202) 317–5746, at Internal Revenue
Service, Room 6129, 1111 Constitution
Avenue NW., Washington, DC 20224, or
through the internet at
RJoseph.Durbala@irs.gov.
sradovich on DSK3GMQ082PROD with NOTICES
SUMMARY:
VerDate Sep<11>2014
16:01 Mar 06, 2017
Jkt 241001
SUPPLEMENTARY INFORMATION:
Title: Disclosure by Tax-Exempt
Entity Regarding Prohibited Tax Shelter
Transaction.
OMB Number: 1545–2078.
Form Number: Form 8886–T.
Abstract: Certain tax-exempt entities
are required to file Form 8886–T to
disclose information for each prohibited
tax shelter transaction to which the
entity was a party.
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: Businesses and other
for-profit organizations, State, Local or
Tribal Government.
Estimated Number of Respondents:
6,500.
Estimated Time per Respondent: 10
hours 49 minutes.
Estimated Total Annual Burden
Hours: 70,395.
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.
PO 00000
Frm 00128
Fmt 4703
Sfmt 4703
12909
Approved: February 28, 2017.
R. Joseph Durbala,
IRS Tax Analyst.
[FR Doc. 2017–04335 Filed 3–6–17; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 8941
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
8941, Credit for Small Employer Health
Insurance Premiums.
DATES: Written comments should be
received on or before May 8, 2017 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 R. Joseph Durbala,
at Internal Revenue Service, Room 6129,
1111 Constitution Avenue NW.,
Washington, DC 20224, or through the
internet at RJoseph.Durbala@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Credit for Small Employer
Health Insurance Premiums.
OMB Number: 1545–2198.
Form Number: Form 8941.
Abstract: Section 1421 of the Patient
Protection and Affordable Care Act, PL
111–148, allows qualified small
employers to elect, beginning in 2010, a
tax credit for 50% of their employee
health care coverage expenses. Form
8941, Credit for Small Employer Health
Insurance Premiums, has been
developed to help employers compute
the tax credit.
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
previously approved collection.
SUMMARY:
E:\FR\FM\07MRN1.SGM
07MRN1
]]>Agencies
[Federal Register Volume 82, Number 43 (Tuesday, March 7, 2017)]
[Notices]
[Pages 12908-12909]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2017-04340]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Form 8838
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. Currently, the IRS is soliciting
comments concerning Form 8838, Consent To Extend the Time To Assess Tax
Under Section 367-Gain Recognition Agreement.
DATES: Written comments should be received on or before May 8, 2017 to
be assured of consideration.
ADDRESSES: Direct all written comments to Tuawana Pinkston, Internal
Revenue Service, Room 6141, 1111 Constitution Avenue NW., Washington,
DC 20224.
FOR FURTHER INFORMATION CONTACT: Requests for copies of the form and
instructions should be directed to R. Joseph Durbala, at Internal
Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington,
DC 20224, or through the internet at RJoseph.Durbala@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Consent To Extend the Time To Assess Tax Under Section 367-
Gain Recognition Agreement.
OMB Number: 1545-1395.
Form Number: 8838.
Abstract: Form 8838 is used to extend the statute of limitations
for U.S. persons who transfer stock or securities to a foreign
corporation. The form is filed when the transferor makes a gain
recognition agreement. This agreement allows the transferor to defer
the payment of tax on the transfer. The IRS uses Form 8838 so that it
may assess tax against the transferor after the expiration of the
original statute of limitations.
Current Actions: There are no changes being made to the Form 8838
at this time.
Type of Review: Extension of a current approval.
Affected Public: Business or other for-profit organizations and
individuals.
Estimated Number of Respondents: 666.
Estimated Time per Respondent: 8 hrs., 14 min.
Estimated Total Annual Burden Hours: 5,482.
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
[[Page 12909]]
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 28, 2017.
R. Joseph Durbala,
IRS Tax Analyst.
[FR Doc. 2017-04340 Filed 3-6-17; 8:45 am]
BILLING CODE 4830-01-P
