Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple IRS Information Collection Requests, 29999-30003 [2017-13593]
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Federal Register / Vol. 82, No. 125 / Friday, June 30, 2017 / Notices
Registration ID 1027739339715
(Russia); Tax ID No. 7744001673
(Russia); Government Gazette Number
40199908 (Russia) [UKRAINE–
EO13685].
2. JOINT STOCK COMMERCIAL BANK
RUBLEV (a.k.a. AKTSIONERNOE
OBSHCHESTVO KOMMERCHESKI
BANK RUBLEV; a.k.a. BANK
RUBLEV; a.k.a. JSC CB ‘RUBLEV’;
a.k.a. RUBLEV BANK), Elokhovsky
passage, Building 3, p. 2, Metro—
Baumanskaya, Moscow 105066,
Russia; 12 Sevastopol Street,
Simferopol, Crimea, Ukraine; 6 Gogol
Street, Sevastopol, Crimea, Ukraine;
alt. SWIFT/BIC COUE RU MM; BIK
(RU) 044525253; Registration ID
1027700159233 (Russia); Tax ID No.
7744001151 (Russia); Government
Gazette Number 40100094 (Russia)
[UKRAINE–EO13685].
3. JOINT STOCK COMPANY BLACK
SEA BANK OF DEVELOPMENT AND
RECONSTRUCTION (a.k.a.
AKTSIONERNOE OBSHCHESTVO
CHERNOMORSKI BANK RAZVITIYA
I REKONSTRUKTSII; a.k.a. BANK
CHBRR, AO; f.k.a. BANK CHBRR,
PAO; a.k.a. ‘CHERNOMORSKI BANK
RAZVITIYA I REKONSTRUKTSII,
OTKRYTOE AKTSIONERNOE
OBSHCHESTVO’; a.k.a. JSC ‘BLACK
SEA BANK FOR DEVELOPMENT &
RECONSTRUCTION’; f.k.a. OPEN
JOINT STOCK COMPANY BLACK
SEA DEVELOPMENT AND
RECONSTRUCTION BANK), 24 ul.
Bolshevistskaya, Simferopol, Crimea
295001, Ukraine; BIK (RU)
043510101; Registration ID
1149102030186 (Russia); Tax ID No.
9102019769 (Russia); Government
Gazette Number 00204814 (Russia);
License 3527 (Russia) [UKRAINE–
EO13685].
4. JOINT-STOCK COMPANY
COMMERCIAL BANK NORTH
CREDIT (a.k.a. JSC CB NORTH
CREDIT; a.k.a. NORTH CREDIT
BANK), Building 27, Herzen Street,
Vologda, Vologda Oblast 160000,
Russia; Building 29a, Zhelyabova
Street, Simferopol, Crimea 295011,
Ukraine; ul. Gertsena 27, Vologda,
Vologodskaya Oblast 160000, Russia;
alt. SWIFT/BIC NOCR RU 21; BIK
(RU) 041909769; Registration ID
1022900001772 (Russia); Tax ID No.
2901009852 (Russia) [UKRAINE–
EO13685].
5. TAATTA, AO (a.k.a. BANK TAATTA;
a.k.a. BANK TAATTA
AKTSIONERNOE OBSHCHESTVO;
a.k.a. JOINT STOCK COMPANY
TAATTA BANK; a.k.a. JSC TAATTA
BANK), 36 ul. Chepalova, Yakutsk,
Sakha (Yakutiya) Resp. 677018,
Russia; Bld. 41, Bolshaya Morskaya
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17:32 Jun 29, 2017
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Street, Sevastopol, Crimea 299011,
Ukraine; Bld. 66, Kirova Avenue,
Simferopol, Crimea, Ukraine; Bld. 36,
Kulakova Street, Sevastopol, Crimea,
Ukraine; alt. SWIFT/BIC TAAARU8Y;
BIK (RU) 049805709; Registration ID
1021400000380 (Russia); Tax ID No.
1435126628 (Russia); Government
Gazette Number 09287233 (Russia);
License 1249 (Russia) [UKRAINE–
EO13685].
6. VVB, PAO (f.k.a. COMMERCIAL
JOINT-STOCK INCORPORATION
BANK YAROSLAVICH; f.k.a.
KOMMERCHESKI BANK
YAROSLAVICH, PAO; a.k.a. PJSC
BANK VVB; a.k.a. PUBLIC JOINTSTOCK COMPANY BANK VVB; a.k.a.
PUBLICHNOE AKTSIONERNOE
OBSHCHESTVO BANK VVB; a.k.a.
PUBLICHNOYE JOINT-STOCK
COMPANY BANK VVB), 3A ul., 4-ya
Bastionnaya, Sevastopol, Crimea
299011, Ukraine; Voronina, 10,
Sevastopol, Crimea 299011, Ukraine;
39A Ul. Suvorova, Sevastopol,
Crimea, Ukraine; 5 Per. Pionerskiy,
Simferopol, Crimea, Ukraine; alt.
SWIFT/BIC YARO RU 21; BIK (RU)
046711106; alt. BIK (RU) 043510133
[UKRAINE–EO13685].
7. OBORONLOGISTIKA, OOO (a.k.a.
OBORONLOGISTICS LIMITED
LIABILITY COMPANY; a.k.a.
OBORONLOGISTICS LLC; a.k.a.
OBORONLOGISTIKA LLC; a.k.a.
OBSHCHESTVO S OGRANICHENNOI
OTVETSTVENNOSTYU
‘OBORONLOGISTIKA’), d. 18 str. 3
prospekt Komsomolski, Moscow
119021, Russia; ul. Goncharnaya,
house 28, building 2, Moscow 115172,
Russia; Web site Oboronlogistika.ru;
Email Address v.boyko@
oboronservice.ru; alt. Email Address
Info@oboronlogistika.ru; Registration
ID 1117746641572 (Russia); Tax ID
No. 7718857267 (Russia); Government
Gazette Number 30167631 (Russia)
[UKRAINE–EO13685].
8. KPSK, OOO (a.k.a. OBSHCHESTVO S
OGRANICHENNOI
OTVETSTVENNOSTYU
‘KRYMSKAYA PERVAYA
STRAKHOVAYA KOMPANIYA’;
a.k.a. OOO ‘KRYMSKAYA PERVAYA
STRAKHOVAYA KOMPANIYA’), 29
ul. Karla Marksa, Simferopol, Crimea
295006, Ukraine; Web site kpskins.ru; Email Address kpsk-ins@
yandex.ru; Registration ID
1149102007933 (Russia); Tax ID No.
9102006047 (Russia); Government
Gazette Number 00132598 (Russia)
[UKRAINE–EO13685].
9. IFDK, ZAO (a.k.a. CLOSED JOINT
STOCK COMPANY ‘IFD KAPITAL’;
a.k.a. IFD KAPITAL; a.k.a. IFD
KAPITAL GROUP; a.k.a. IFD–
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Fmt 4703
Sfmt 4703
29999
CAPITAL; a.k.a. IFD–KAPITAL; a.k.a.
ZAKRYTOE AKTSIONERNOE
OBSHCHESTVO ‘IFD KAPITAL’;
f.k.a. ZAKRYTOE AKTSIONERNOE
OBSHCHESTVO IFD KARITAL), 6
naberezhnaya, Krasnopresnenskaya,
Moscow 123100, Russia; Web site
www.ifdk.com; Email Address info@
ifdk.com; Registration ID
1027703007452 (Russia); Tax ID No.
7703354743 (Russia); Government
Gazette Number 59109241 (Russia)
[UKRAINE–EO13685].
10. RIVIERA SUNRISE RESORT & SPA
(a.k.a. RIVIERA SUNRISE RESORT
AND SPA), Lenin St. 2, Alushta,
Crimea 29850, Ukraine; Email
Address info.alushta@
rivierasunrise.com [UKRAINE–
EO13685].
11. PLAKSINA, Olga (a.k.a. PLAKSINA,
Olga Vladimirovna), Russia; DOB 03
Mar 1974; POB Moscow, Russia;
Gender Female (individual)
[UKRAINE–EO13685].
Dated: June 23 2017.
Andrea M. Gacki,
Acting Director, Office of Foreign Assets
Control.
[FR Doc. 2017–13673 Filed 6–29–17; 8:45 am]
BILLING CODE 4810–AL–P
DEPARTMENT OF THE TREASURY
Agency Information Collection
Activities; Submission for OMB
Review; Comment Request; Multiple
IRS Information Collection Requests
Departmental Offices, U.S.
Department of the Treasury.
ACTION: Notice.
AGENCY:
The Department of the
Treasury will submit the following
information collection request(s) to the
Office of Management and Budget
(OMB) for review and clearance in
accordance with the Paperwork
Reduction Act of 1995, on or after the
date of publication of this notice. The
public is invited to submit comments on
the collection(s) listed below.
DATES: Comments should be received on
or before July 31, 2017 to be assured of
consideration.
ADDRESSES: Send comments regarding
the burden estimate, or any other aspect
of the information collection, including
suggestions for reducing the burden, to
(1) Office of Information and Regulatory
Affairs, Office of Management and
Budget, Attention: Desk Officer for
Treasury, New Executive Office
Building, Room 10235, Washington, DC
20503, or email at OIRA_Submission@
OMB.EOP.gov and (2) Treasury PRA
Clearance Officer, 1750 Pennsylvania
SUMMARY:
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Federal Register / Vol. 82, No. 125 / Friday, June 30, 2017 / Notices
Ave. NW., Suite 8142, Washington, DC
20220, or email at PRA@treasury.gov.
FOR FURTHER INFORMATION CONTACT:
Copies of the submissions may be
obtained from Jennifer Leonard by
emailing PRA@treasury.gov, calling
(202) 622–0489, or viewing the entire
information collection request at
www.reginfo.gov.
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SUPPLEMENTARY INFORMATION:
Internal Revenue Service (IRS)
Title: Employer’s Annual Tax Return
for Agricultural Employees.
OMB Control Number: 1545–0035.
Type of Review: Revision of a
currently approved collection.
Abstract: Sections 3101(a) and (b),
and 3111(a) and (b), 3402(p), and
6011(a) and (b) of the Internal Revenue
Code and sections 31.6011(a)–1 and
31.6011(a)–4 of the Employment Tax
Regulations require agricultural
employers to report (a) the employees’
and employers’ FICA taxes on wages
and (b) the amounts withheld for
income tax. Form 943 is used for this
purpose. Sections 3101(a) and (b),
3111(a) and (b), and 6011(a) and (b) of
the Internal Revenue Code and section
31.6011(a)–1 of the Employment Tax
Regulations require agricultural
employers in Puerto Rico to report the
employees’ and employers’ FICA taxes
on wages. Form 943–PR is used for this
purpose. Section 6302(c) of the Internal
Revenue Code and section 31.6302–l(g)
of the Employment Tax Regulations
require agricultural employers who are
semiweekly depositors to deposit the
taxes accumulated during the
semiweekly period within 3 banking
days of the end of the period. Section
31.6302–l(c)(3) of the Employment Tax
Regulations requires that agricultural
employers, who on any day within a
deposit period accumulate $100,000 or
more of employment taxes, must deposit
them by the close of the next banking
day. Forms 943–A and 943A–PR are
optional forms that may be used by
agricultural employers to show their tax
liabilities for the semiweekly periods
and $100,000 one-day rule. Form 943–
X is used to correct errors made on
Form 943, Employer’s Annual Federal
Tax Return for Agricultural Employees,
for one year only. Form 943–X–PR, for
use in Puerto Rico, is used to correct
errors made on Form 943, Employer’s
Annual Federal Tax Return for
Agricultural Employees, for one year
only. (Use este formulario para corregir
errores hechos en el Formulario 943–PR,
´
Planilla para la Declaracion Anual de la
´
Contribucion Federal del Patrono de
´
˜
Empleados Agrıcolas, para un solo ano.)
Form 943 Sch R allows (1) an agent
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appointed by an employer or payer or
(2) a customer who enters into a
contract that meets the requirements
under 7705(e)(2) or (3) a client who
enters into a service agreement
described under Regulations section
31.3504–2(b)(2) with a Certified
Professional Employer Organization, to
allocate information reported on Form
943 to each client.
Form: 943,943–PR, 943–A, 943A–PR,
943–X, 943X–PR, 943–R.
Affected Public: Businesses or other
for-profits, Farms.
Estimated Total Annual Burden
Hours: 10,883,138.
Title: Form 1023—Application for
Recognition of Exemption Under
Section 501(c)(3) of the Internal
Revenue Code and Form 1023–EZ,
Streamlined.
OMB Control Number: 1545–0056.
Type of Review: Revision of a
currently approved collection.
Abstract: Form 1023 is filed by
applicants seeking Federal income tax
exemption as organization described in
section 501(c)(3). IRS uses the
information to determine if the
applicant is exempt and whether the
applicant is a private foundation. Form
1023–EZ is a simplified version of Form
1023, to be filed by organizations who
meet certain criteria.
Form: 1023, 1023–EZ.
Affected Public: Not-for-profit
institutions.
Estimated Total Annual Burden
Hours: 4,714,236.
Title: Foreign Tax Credit (Individual,
Estate, or Trust).
OMB Control Number: 1545–0121.
Type of Review: Extension without
change of a currently approved
collection.
Abstract: Form 1116 is used by
individuals (including nonresident
aliens) estates or trusts that paid foreign
income taxes on U.S. taxable income to
compute the foreign tax credit. This
information is used by the IRS to verify
the foreign tax credit.
Form: 116.
Affected Public: Individuals or
Households.
Estimated Total Annual Burden
Hours: 25,066,693.
Title: Application for Approval of
Prototype Simplified Employee Pension
(SEP) or Savings Incentive Match Plan
for Employees of Small Employers
(SIMPLE IRA Plan).
OMB Control Number: 1545–0199.
Type of Review: Extension without
change of a currently approved
collection.
Abstract: This form is used by banks,
credit unions, insurance companies, and
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trade or professional associations to
apply for approval of a Simplified
Employee Pension Plan or Savings
Incentive Match Plan to be used by
more than one employer. The data
collected is used to determine if the
prototype plan submitted is an
approved plan.
Form: 5306A.
Affected Public: Businesses or other
for-profits.
Estimated Total Annual Burden
Hours: 407.
Title: Safe-harbor lease information
returns.
OMB Control Number: 1545–0923.
Type of Review: Extension without
change of a currently approved
collection.
Abstract: These regulations provide
guidance to persons executing lease
agreements involving tax-exempt
entities under section 168(h) of the
Internal Revenue Code. The regulations
are necessary to implement
congressionally enacted legislation and
elections for certain previously taxexempt organizations and certain taxexempt controlled entities.
Form: None.
Affected Public: Not-for-profit
institutions.
Estimated Total Annual Burden
Hours: 3,000.
Title: Estimated Income Tax for
Estates and Trusts.
OMB Control Number: 1545–0971.
Type of Review: Extension without
change of a currently approved
collection.
Abstract: Internal Revenue Code
section 6654(1) imposes a penalty on
trusts, and in certain circumstances, a
decedent’s estate, for underpayment of
estimated tax. Form 1041–ES is used by
the fiduciary to make the estimated tax
payments. For first-time filers, the form
is available in an Over The Counter
(OTC) version at IRS offices. For
previous filers, the form is sent to them
by the IRS with preprinted vouchers in
the Optical Character Resolution (OCR)
version.
Form: 1041–ES.
Affected Public: Businesses or other
for-profits.
Estimated Total Annual Burden
Hours: 3,161,236.
Title: Form 1099–S—Proceeds From
Real Estate Transactions.
OMB Control Number: 1545–0997.
Type of Review: Revision of a
currently approved collection.
Abstract: Form 1099–S is used by the
real estate reporting person to report
proceeds from a real estate transaction
to the IRS.
Form: 1099–S.
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Affected Public: Businesses or other
for-profits.
Estimated Total Annual Burden
Hours: 411,744.
Title: Form 8655-Reporting Agent
Authorization; Revenue Procedure
2012–32.
OMB Control Number: 1545–1058.
Type of Review: Extension without
change of a currently approved
collection.
Abstract: Form 8655: Allows a
taxpayer to designate a reporting agent
to file certain employment tax returns
electronically, and to submit Federal tax
deposits. This form allows IRS to
disclose tax account information and to
provide duplicate copies of taxpayer
correspondence to authorized agents.
Reporting agents are persons or
organizations preparing and filing
electronically the federal tax returns
and/or submitting federal tax deposits.
Revenue Procedure 2012–32. This
revenue procedure provides the
requirements for completing and
submitting Form 8655, Reporting Agent
Authorization (Authorization). An
Authorization allows a taxpayer to
designate a Reporting Agent to perform
the following acts on behalf of a
taxpayer.
Form: 8655.
Affected Public: Businesses or other
for-profits.
Estimated Total Annual Burden
Hours: 819,050.
Title: Enhanced Oil Recovery Credit.
OMB Control Number: 1545–1292.
Type of Review: Revision of a
currently approved collection.
Abstract: This regulation provides
guidance concerning the costs subject to
the enhanced oil recovery credit, the
circumstances under which the credit is
available, and procedures for certifying
to the Internal Revenue Service that a
project meets the requirements of
section 43(c) of the Internal Revenue
Code.
Form: 8830.
Affected Public: Businesses or other
for-profits.
Estimated Total Annual Burden
Hours: 12,527.
Title: CO–88–90 (TD 8530) Limitation
on Net Operating Loss Carryforwards
and Certain Built-in Losses Following
Ownership Change; Special Rule for
Value of a Loss Corporation Under the
Jurisdiction.
OMB Control Number: 1545–1324.
Type of Review: Revision of a
currently approved collection.
Abstract: This information serves as
evidence of an election to apply section
382(1)(6) in lieu of section 382(1)(5) and
an election to apply the provisions of
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the regulations. It is required by the
Internal Revenue Service to assure that
the proper amount of carryover
attributes are used by a loss corporation
following specified types of ownership
changes.
Form: None.
Affected Public: Businesses or other
for-profits.
Estimated Total Annual Burden
Hours: 63.
Title: TD 8566 (Final)—General Asset
Accounts Under the Accelerated Cost
Recovery System.
OMB Control Number: 1545–1331.
Type of Review: Extension without
change of a currently approved
collection.
Abstract: The regulations describe the
time and manner of making the election
described in IRC Section 168(i)(4). Basic
information regarding this election is
necessary to monitor compliance with
the rules in the IRC Section 168.
Form: None.
Affected Public: Businesses or other
for-profits.
Estimated Total Annual Burden
Hours: 250.
Title: Cognitive and Psychological
Research.
OMB Control Number: 1545–1349.
Type of Review: Revision of a
currently approved collection.
Abstract: The proposed research will
improve the quality of the data
collection by examining the
psychological and cognitive aspects of
methods and procedures such as:
interviewing processes, forms redesign,
survey and tax collection technology
and operating procedures (internal and
external in nature).
Form: None.
Affected Public: Individuals and
Businesses, other for-profit
organizations.
Estimated Total Annual Burden
Hours: 18,000.
Title: Form 8866-Interest
Computation Under the Look-Back
Method for Property Depreciated Under
the Income Forecast Method.
OMB Control Number: 1545–1622.
Type of Review: Extension without
change of a currently approved
collection.
Abstract: The Small Business Job
Protection Act of 1996 requires
taxpayers whom claim depreciation
deductions on property placed in
service after September 13, 1995, under
the income forecast method to pay
(allow taxpayers to receive) interest
based on the recalculation of
depreciation. Form 8866 must be used
in order to compute and report interest
due or to be refunded under IRC 167
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30001
(g)(2). The IRS uses Form 8866 to
determine if the interest has been
figured correctly.
Form: 8866.
Affected Public: Individuals or
households.
Estimated Total Annual Burden
Hours: 45,738.
Title: Extraterritorial Income
Exclusion Elections.
OMB Control Number: 1545–1731.
Type of Review: Extension without
change of a currently approved
collection.
Abstract: A taxpayer that wants to
revoke its election to be treated as a
domestic corporation for all purposes of
the Internal Revenue Code (Code) must
file a revocation statement with the
Internal Revenue Service (IRS). This
revenue procedure provides guidance
for implementing the elections (and
revocation of such elections) established
under the ‘‘FSC Repeal and
Extraterritorial Income Exclusion Act of
2000.’’
Form: None.
Affected Public: Businesses or other
for-profits.
Estimated Total Annual Burden
Hours: 19.
Title: Summary of Archer MSAs.
OMB Control Number: 1545–1743.
Type of Review: Extension without
change of a currently approved
collection.
Abstract: This form is used by the IRS
to determine whether numerical limits
set forth in section 220(j)(1) have been
exceeded.
Form: 8851.
Affected Public: Businesses or other
for-profits.
Estimated Total Annual Burden
Hours: 1,540,000.
Title: Revenue Procedure 2004–29—
Statistical Sampling in Sec. 274 Context.
OMB Control Number: 1545–1847.
Type of Review: Extension without
change of a currently approved
collection.
Abstract: For taxpayers desiring to
establish for purposes of Sec. 274(n) (2),
(A), (C), (D), or (E) that a portion of the
total amount of substantiated expenses
incurred for meals and entertainment is
excepted from the 50% limitation of
Sec. 274(n), the revenue procedure
requires that taxpayers maintain
adequate documentation to support the
statistical application, sample unit
findings, and all aspects of the sample
plan.
Form: None.
Affected Public: Businesses or other
for-profits.
Estimated Total Annual Burden
Hours: 3,200.
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Federal Register / Vol. 82, No. 125 / Friday, June 30, 2017 / Notices
Title: Revenue Procedure 2010–52,
Extension of the Amortization Period for
Plan Sponsor of a Multiemployer
Pension Plan.
OMB Control Number: 1545–1890.
Type of Review: Extension without
change of a currently approved
collection.
Abstract: This revenue procedure
describes the process for obtaining an
extension of the amortization period for
the minimum funding standards set
forth in section 412(e) of the Code.
Form: None.
Affected Public: Businesses or other
for-profits.
Estimated Total Annual Burden
Hours: 2,500.
Title: Form 13560, Health Plan
Administrator (HPA) Return of Funds.
OMB Control Number: 1545–1891.
Type of Review: Extension without
change of a currently approved
collection.
Abstract: Form 13560 is completed by
Health Plan Administrators (HPAs) and
accompanies a return of funds in order
to ensure proper handling. This form
serves as supporting documentation for
any funds returned by an HPA and
clarifies where the payment should be
applied and why it is being sent.
Form: 13560.
Affected Public: State, Local, and
Tribal Government.
Estimated Total Annual Burden
Hours: 50.
Title: Rollover of Gain from Qualified
Small Business Stock to Another
Qualified Small Business Stock.
OMB Control Number: 1545–1893.
Type of Review: Extension without
change of a currently approved
collection.
Abstract: These regulations relating to
the application of section 1045 of the
Internal Revenue Code (Code) to
partnerships and their partners and
provide rules regarding the deferral of
gain on a partnership’s sale of qualified
small business stock (QSB stock) and a
partner’s sale of QSB stock distributed
by a partnership. These regulations also
provide rules for a taxpayer (other than
a C corporation) who sells QSB stock
and purchases replacement QSB stock
through a partnership.
Form: None.
Affected Public: Businesses or other
for-profits.
Estimated Total Annual Burden
Hours: 1,500.
Title: (TD 9212) Final, Source of
Compensation for Labor or Personal
Services.
OMB Control Number: 1545–1900.
Type of Review: Extension without
change of a currently approved
collection.
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Abstract: The regulation describes the
appropriate bases for determining the
source of income from labor or personal
services performed partly within and
partly without the United States. The
information required in Sec. 1.861–
4(b)(2)(ii)(D) and (D)(6) will enable an
employee to source certain fringe
benefits on a geographical basis. The
collections of information will allow the
IRS to verify these determinations.
Form: None.
Affected Public: Individuals or
Households.
Estimated Total Annual Burden
Hours: 10,000.
Title: TD 9210—LIFO Recapture
Under Section 1363(d).
OMB Control Number: 1545–1906.
Type of Review: Extension without
change of a currently approved
collection.
Abstract: This collection of
information is required to inform the
IRS of partnerships electing to increase
the basis of inventory to reflect any
amount included in a partner’s income
under section 1363(d). Section 1.1363–
2(e)(ii) allows a partnership to elect to
adjust the basis of its inventory to take
account of LIFO recapture. Section
1.1363–2(e)(3) provides guidance on
how to make this election.
Form: None.
Affected Public: Businesses or other
for-profits.
Estimated Total Annual Burden
Hours: 200.
Title: Form 14134, Application for
Certificate of Subordination of Federal
Tax Lien.
OMB Control Number: 1545–2174.
Type of Review: Extension without
change of a currently approved
collection.
Abstract: The collection of
information is required by 26 CFR
301.6325–1(b)(5) for consideration of
the United States discharging property
from the federal tax lien and is required
by 26 CFR 301.6325–1(d)(4) for
consideration that the United States
subordinate its interest in property.
These forms will provide guidance to
ensure proper documentation is
submitted to the Agency.
Form: 14134, 14135.
Affected Public: Businesses or other
for-profits, Farms, Not-for-profit
institutions.
Estimated Total Annual Burden
Hours: 22,665.
Title: Affordable Care Act Notice
Relating to Rescissions.
OMB Control Number: 1545–2180.
Type of Review: Revision of a
currently approved collection.
Abstract: This document contains
interim final regulations implementing
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the rules for group health plans and
health insurance coverage in the group
and individual markets under
provisions of the Affordable Care Act
regarding preexisting condition
exclusions, lifetime and annual dollar
limits on benefits, rescissions,
prohibition on discrimination in favor
of highly compensated individuals, and
patient protections.
Form: None.
Affected Public: Businesses or other
for-profits, Not-for-profit institutions.
Estimated Total Annual Burden
Hours: 20.
Title: REG–118315–12 (FINAL),
Health Insurance Providers Fee and
Form 8963, Report of Health Insurance
Provider Information.
OMB Control Number: 1545–2249.
Type of Review: Extension without
change of a currently approved
collection.
Abstract: The Affordable Care Act
imposes an annual fee on health
insurance providers that provide health
insurance for United States health risks
(a covered entity). IRS final regulations,
which implements the Affordable Care
Act, describe how the IRS will
administer the health insurance
providers fee. This information
collection covered under this request
are the recordkeeping requirements
prescribed in § 57.2(e)(2) that each
member of a controlled group are to
maintain records of consent to the
controlled group’s selection of the
designated entity. Reporting
requirements under § 57.3 will be
reported through Form 8963, ‘‘Report of
Health Insurance Provider Information’’.
File Form 8963, Report of Health
Insurance Provider Information, to
report net premiums written for health
insurance of United States health risks.
The information reported will be used
by the IRS to calculate the annual fee on
health insurance providers.
Form: 8963.
Affected Public: Businesses or other
for-profits.
Estimated Total Annual Burden
Hours: 18,208.
Title: Notice 2017–9—De Minimis
Error Safe Harbor to the I.R.C. §§ 6721
and 6722 Penalties.
OMB Control Number: 1545–2270.
Type of Review: Extension without
change of a currently approved
collection.
Abstract: Under 6722(c)(3)(B) payees
may elect that an exception to penalties
not apply so that penalties may apply if
payors don’t provide corrected returns
and statements. The collection of
information will be this election, a
retraction of the election, or specified
E:\FR\FM\30JNN1.SGM
30JNN1
Federal Register / Vol. 82, No. 125 / Friday, June 30, 2017 / Notices
retention of records of elections or
retractions. The collection is necessary
for the effective operation of the
exception and election framework.
Respondents are payees or payors.
Form: None.
Affected Public: Individuals or
Households.
Estimated Total Annual Burden
Hours: 760,569.
Authority: 44 U.S.C. 3501 et seq.
Dated: June 23, 2017.
Jennifer P. Leonard,
Treasury PRA Clearance Officer.
[FR Doc. 2017–13593 Filed 6–29–17; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Agency Information Collection
Activities; Submission for OMB
Review; Comment Request; Multiple
Bureau of the Fiscal Service
Information Collection Requests
Departmental Offices, U.S.
Department of the Treasury.
ACTION: Notice.
AGENCY:
The Department of the
Treasury will submit the following
information collection request(s) to the
Office of Management and Budget
(OMB) for review and clearance in
accordance with the Paperwork
Reduction Act of 1995, on or after the
date of publication of this notice. The
public is invited to submit comments on
the collection(s) listed below.
DATES: Comments should be received on
or before July 31, 2017 to be assured of
consideration.
ADDRESSES: Send comments regarding
the burden estimate, or any other aspect
of the information collection, including
suggestions for reducing the burden, to
(1) Office of Information and Regulatory
Affairs, Office of Management and
Budget, Attention: Desk Officer for
Treasury, New Executive Office
Building, Room 10235, Washington, DC
20503, or email at OIRA_Submission@
OMB.EOP.gov and (2) Treasury PRA
Clearance Officer, 1750 Pennsylvania
Ave. NW., Suite 8142, Washington, DC
20220, or email at PRA@treasury.gov.
FOR FURTHER INFORMATION CONTACT:
Copies of the submissions may be
obtained from Jennifer Leonard by
emailing PRA@treasury.gov, calling
(202) 622–0489, or viewing the entire
information collection request at
www.reginfo.gov.
SUPPLEMENTARY INFORMATION:
mstockstill on DSK30JT082PROD with NOTICES
SUMMARY:
Bureau of the Fiscal Service (FS)
Title: Legacy Treasury Direct Forms.
VerDate Sep<11>2014
17:32 Jun 29, 2017
Jkt 241001
OMB Control Number: 1530–0042.
Type of Review: Revision of a
currently approved collection.
Abstract: Used to purchase and
maintain Treasury Bills, Notes and
Bonds.
Form: FS Form 5236, FS Form 5178,
FS Form 5235, FS Form 5188, FS Form
5191, FS Form 5179.
Affected Public: Individuals or
Households.
Estimated Total Annual Burden
Hours: 4,528.
Title: Resolution For Transactions
Involving Treasury Securities.
OMB Control Number: 1530–0049.
Type of Review: Extension without
change of a currently approved
collection.
Abstract: Completed by an official of
an organization that is designated to act
on behalf of the organization.
Form: FS Form 1010.
Affected Public: Businesses or other
for-profits.
Estimated Total Annual Burden
Hours: 430.
Title: Direct Deposit Sign-Up Form.
OMB Control Number: 1530–0050.
Type of Review: Extension without
change of a currently approved
collection.
Abstract: Used to request the direct
deposit of Series HH or Series H bond
interest payments or a savings bond
redemption payment.
Form: FS Form 5396.
Affected Public: Individuals or
Households.
Estimated Total Annual Burden
Hours: 9,167.
Authority: 44 U.S.C. 3501 et seq.
Dated: June 23, 2017.
Jennifer P. Leonard,
Treasury PRA Clearance Officer.
[FR Doc. 2017–13592 Filed 6–29–17; 8:45 am]
BILLING CODE 4810–AS–P
DEPARTMENT OF THE TREASURY
Agency Information Collection
Activities; Submission for OMB
Review; Comment Request; Signing
Authority for Corporate and LLC
Officials
Departmental Offices, U.S.
Department of the Treasury.
ACTION: Notice.
AGENCY:
The Department of the
Treasury will submit the following
information collection request(s) to the
Office of Management and Budget
(OMB) for review and clearance in
accordance with the Paperwork
Reduction Act of 1995, on or after the
SUMMARY:
PO 00000
Frm 00183
Fmt 4703
Sfmt 4703
30003
date of publication of this notice. The
public is invited to submit comments on
the collection(s) listed below.
DATES: Comments should be received on
or before July 31, 2017 to be assured of
consideration.
ADDRESSES: Send comments regarding
the burden estimate, or any other aspect
of the information collection, including
suggestions for reducing the burden, to
(1) Office of Information and Regulatory
Affairs, Office of Management and
Budget, Attention: Desk Officer for
Treasury, New Executive Office
Building, Room 10235, Washington, DC
20503, or email at OIRA_Submission@
OMB.EOP.gov and (2) Treasury PRA
Clearance Officer, 1750 Pennsylvania
Ave. NW., Suite 8142, Washington, DC
20220, or email at PRA@treasury.gov.
FOR FURTHER INFORMATION CONTACT:
Copies of the submissions may be
obtained from Jennifer Leonard by
emailing PRA@treasury.gov, calling
(202) 622–0489, or viewing the entire
information collection request at
www.reginfo.gov.
SUPPLEMENTARY INFORMATION:
Alcohol and Tobacco Tax and Trade
Bureau (TTB)
Title: Signing Authority for Corporate
and LLC Officials.
OMB Control Number: 1513–0036.
Type of Review: Revision of a
currently approved collection.
Abstract: Under the IRC at 26 U.S.C.
6061, any return, statement, or other
document required to be made under
the internal revenue laws or regulations
‘‘shall be signed in accordance with
forms or regulations’’ prescribed by the
Secretary of the Treasury. Issued under
that section’s authority, but not
specifically required by the TTB
regulations, corporations and limited
liability companies (LLCs) use TTB F
5100.1 or its electronic equivalent to
identify specific corporate or LLC
officials or employees, by name or by
position title, authorized by the entity’s
articles of incorporation, bylaws, or
governing officials to act on behalf of, or
sign documents for, the entity in TTB
matters. This information collection is
necessary to ensure that only duly
authorized individuals sign documents
submitted to TTB on behalf of
corporations or LLCs.
Form: TTB F 5100.1 N/A, TTB F
5100.1.
Affected Public: Businesses or other
for-profits.
Estimated Total Annual Burden
Hours: 1,056.
Authority: 44 U.S.C. 3501 et seq.
E:\FR\FM\30JNN1.SGM
30JNN1
Agencies
[Federal Register Volume 82, Number 125 (Friday, June 30, 2017)]
[Notices]
[Pages 29999-30003]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2017-13593]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Agency Information Collection Activities; Submission for OMB
Review; Comment Request; Multiple IRS Information Collection Requests
AGENCY: Departmental Offices, U.S. Department of the Treasury.
ACTION: Notice.
-----------------------------------------------------------------------
SUMMARY: The Department of the Treasury will submit the following
information collection request(s) to the Office of Management and
Budget (OMB) for review and clearance in accordance with the Paperwork
Reduction Act of 1995, on or after the date of publication of this
notice. The public is invited to submit comments on the collection(s)
listed below.
DATES: Comments should be received on or before July 31, 2017 to be
assured of consideration.
ADDRESSES: Send comments regarding the burden estimate, or any other
aspect of the information collection, including suggestions for
reducing the burden, to (1) Office of Information and Regulatory
Affairs, Office of Management and Budget, Attention: Desk Officer for
Treasury, New Executive Office Building, Room 10235, Washington, DC
20503, or email at OIRA_Submission@OMB.EOP.gov and (2) Treasury PRA
Clearance Officer, 1750 Pennsylvania
[[Page 30000]]
Ave. NW., Suite 8142, Washington, DC 20220, or email at
PRA@treasury.gov.
FOR FURTHER INFORMATION CONTACT: Copies of the submissions may be
obtained from Jennifer Leonard by emailing PRA@treasury.gov, calling
(202) 622-0489, or viewing the entire information collection request at
www.reginfo.gov.
SUPPLEMENTARY INFORMATION:
Internal Revenue Service (IRS)
Title: Employer's Annual Tax Return for Agricultural Employees.
OMB Control Number: 1545-0035.
Type of Review: Revision of a currently approved collection.
Abstract: Sections 3101(a) and (b), and 3111(a) and (b), 3402(p),
and 6011(a) and (b) of the Internal Revenue Code and sections
31.6011(a)-1 and 31.6011(a)-4 of the Employment Tax Regulations require
agricultural employers to report (a) the employees' and employers' FICA
taxes on wages and (b) the amounts withheld for income tax. Form 943 is
used for this purpose. Sections 3101(a) and (b), 3111(a) and (b), and
6011(a) and (b) of the Internal Revenue Code and section 31.6011(a)-1
of the Employment Tax Regulations require agricultural employers in
Puerto Rico to report the employees' and employers' FICA taxes on
wages. Form 943-PR is used for this purpose. Section 6302(c) of the
Internal Revenue Code and section 31.6302-l(g) of the Employment Tax
Regulations require agricultural employers who are semiweekly
depositors to deposit the taxes accumulated during the semiweekly
period within 3 banking days of the end of the period. Section 31.6302-
l(c)(3) of the Employment Tax Regulations requires that agricultural
employers, who on any day within a deposit period accumulate $100,000
or more of employment taxes, must deposit them by the close of the next
banking day. Forms 943-A and 943A-PR are optional forms that may be
used by agricultural employers to show their tax liabilities for the
semiweekly periods and $100,000 one-day rule. Form 943-X is used to
correct errors made on Form 943, Employer's Annual Federal Tax Return
for Agricultural Employees, for one year only. Form 943-X-PR, for use
in Puerto Rico, is used to correct errors made on Form 943, Employer's
Annual Federal Tax Return for Agricultural Employees, for one year
only. (Use este formulario para corregir errores hechos en el
Formulario 943-PR, Planilla para la Declaraci[oacute]n Anual de la
Contribuci[oacute]n Federal del Patrono de Empleados Agr[iacute]colas,
para un solo a[ntilde]o.) Form 943 Sch R allows (1) an agent appointed
by an employer or payer or (2) a customer who enters into a contract
that meets the requirements under 7705(e)(2) or (3) a client who enters
into a service agreement described under Regulations section 31.3504-
2(b)(2) with a Certified Professional Employer Organization, to
allocate information reported on Form 943 to each client.
Form: 943,943-PR, 943-A, 943A-PR, 943-X, 943X-PR, 943-R.
Affected Public: Businesses or other for-profits, Farms.
Estimated Total Annual Burden Hours: 10,883,138.
Title: Form 1023--Application for Recognition of Exemption Under
Section 501(c)(3) of the Internal Revenue Code and Form 1023-EZ,
Streamlined.
OMB Control Number: 1545-0056.
Type of Review: Revision of a currently approved collection.
Abstract: Form 1023 is filed by applicants seeking Federal income
tax exemption as organization described in section 501(c)(3). IRS uses
the information to determine if the applicant is exempt and whether the
applicant is a private foundation. Form 1023-EZ is a simplified version
of Form 1023, to be filed by organizations who meet certain criteria.
Form: 1023, 1023-EZ.
Affected Public: Not-for-profit institutions.
Estimated Total Annual Burden Hours: 4,714,236.
Title: Foreign Tax Credit (Individual, Estate, or Trust).
OMB Control Number: 1545-0121.
Type of Review: Extension without change of a currently approved
collection.
Abstract: Form 1116 is used by individuals (including nonresident
aliens) estates or trusts that paid foreign income taxes on U.S.
taxable income to compute the foreign tax credit. This information is
used by the IRS to verify the foreign tax credit.
Form: 116.
Affected Public: Individuals or Households.
Estimated Total Annual Burden Hours: 25,066,693.
Title: Application for Approval of Prototype Simplified Employee
Pension (SEP) or Savings Incentive Match Plan for Employees of Small
Employers (SIMPLE IRA Plan).
OMB Control Number: 1545-0199.
Type of Review: Extension without change of a currently approved
collection.
Abstract: This form is used by banks, credit unions, insurance
companies, and trade or professional associations to apply for approval
of a Simplified Employee Pension Plan or Savings Incentive Match Plan
to be used by more than one employer. The data collected is used to
determine if the prototype plan submitted is an approved plan.
Form: 5306A.
Affected Public: Businesses or other for-profits.
Estimated Total Annual Burden Hours: 407.
Title: Safe-harbor lease information returns.
OMB Control Number: 1545-0923.
Type of Review: Extension without change of a currently approved
collection.
Abstract: These regulations provide guidance to persons executing
lease agreements involving tax-exempt entities under section 168(h) of
the Internal Revenue Code. The regulations are necessary to implement
congressionally enacted legislation and elections for certain
previously tax-exempt organizations and certain tax-exempt controlled
entities.
Form: None.
Affected Public: Not-for-profit institutions.
Estimated Total Annual Burden Hours: 3,000.
Title: Estimated Income Tax for Estates and Trusts.
OMB Control Number: 1545-0971.
Type of Review: Extension without change of a currently approved
collection.
Abstract: Internal Revenue Code section 6654(1) imposes a penalty
on trusts, and in certain circumstances, a decedent's estate, for
underpayment of estimated tax. Form 1041-ES is used by the fiduciary to
make the estimated tax payments. For first-time filers, the form is
available in an Over The Counter (OTC) version at IRS offices. For
previous filers, the form is sent to them by the IRS with preprinted
vouchers in the Optical Character Resolution (OCR) version.
Form: 1041-ES.
Affected Public: Businesses or other for-profits.
Estimated Total Annual Burden Hours: 3,161,236.
Title: Form 1099-S--Proceeds From Real Estate Transactions.
OMB Control Number: 1545-0997.
Type of Review: Revision of a currently approved collection.
Abstract: Form 1099-S is used by the real estate reporting person
to report proceeds from a real estate transaction to the IRS.
Form: 1099-S.
[[Page 30001]]
Affected Public: Businesses or other for-profits.
Estimated Total Annual Burden Hours: 411,744.
Title: Form 8655-Reporting Agent Authorization; Revenue Procedure
2012-32.
OMB Control Number: 1545-1058.
Type of Review: Extension without change of a currently approved
collection.
Abstract: Form 8655: Allows a taxpayer to designate a reporting
agent to file certain employment tax returns electronically, and to
submit Federal tax deposits. This form allows IRS to disclose tax
account information and to provide duplicate copies of taxpayer
correspondence to authorized agents. Reporting agents are persons or
organizations preparing and filing electronically the federal tax
returns and/or submitting federal tax deposits. Revenue Procedure 2012-
32. This revenue procedure provides the requirements for completing and
submitting Form 8655, Reporting Agent Authorization (Authorization). An
Authorization allows a taxpayer to designate a Reporting Agent to
perform the following acts on behalf of a taxpayer.
Form: 8655.
Affected Public: Businesses or other for-profits.
Estimated Total Annual Burden Hours: 819,050.
Title: Enhanced Oil Recovery Credit.
OMB Control Number: 1545-1292.
Type of Review: Revision of a currently approved collection.
Abstract: This regulation provides guidance concerning the costs
subject to the enhanced oil recovery credit, the circumstances under
which the credit is available, and procedures for certifying to the
Internal Revenue Service that a project meets the requirements of
section 43(c) of the Internal Revenue Code.
Form: 8830.
Affected Public: Businesses or other for-profits.
Estimated Total Annual Burden Hours: 12,527.
Title: CO-88-90 (TD 8530) Limitation on Net Operating Loss
Carryforwards and Certain Built-in Losses Following Ownership Change;
Special Rule for Value of a Loss Corporation Under the Jurisdiction.
OMB Control Number: 1545-1324.
Type of Review: Revision of a currently approved collection.
Abstract: This information serves as evidence of an election to
apply section 382(1)(6) in lieu of section 382(1)(5) and an election to
apply the provisions of the regulations. It is required by the Internal
Revenue Service to assure that the proper amount of carryover
attributes are used by a loss corporation following specified types of
ownership changes.
Form: None.
Affected Public: Businesses or other for-profits.
Estimated Total Annual Burden Hours: 63.
Title: TD 8566 (Final)--General Asset Accounts Under the
Accelerated Cost Recovery System.
OMB Control Number: 1545-1331.
Type of Review: Extension without change of a currently approved
collection.
Abstract: The regulations describe the time and manner of making
the election described in IRC Section 168(i)(4). Basic information
regarding this election is necessary to monitor compliance with the
rules in the IRC Section 168.
Form: None.
Affected Public: Businesses or other for-profits.
Estimated Total Annual Burden Hours: 250.
Title: Cognitive and Psychological Research.
OMB Control Number: 1545-1349.
Type of Review: Revision of a currently approved collection.
Abstract: The proposed research will improve the quality of the
data collection by examining the psychological and cognitive aspects of
methods and procedures such as: interviewing processes, forms redesign,
survey and tax collection technology and operating procedures (internal
and external in nature).
Form: None.
Affected Public: Individuals and Businesses, other for-profit
organizations.
Estimated Total Annual Burden Hours: 18,000.
Title: Form 8866-Interest Computation Under the Look-Back Method
for Property Depreciated Under the Income Forecast Method.
OMB Control Number: 1545-1622.
Type of Review: Extension without change of a currently approved
collection.
Abstract: The Small Business Job Protection Act of 1996 requires
taxpayers whom claim depreciation deductions on property placed in
service after September 13, 1995, under the income forecast method to
pay (allow taxpayers to receive) interest based on the recalculation of
depreciation. Form 8866 must be used in order to compute and report
interest due or to be refunded under IRC 167 (g)(2). The IRS uses Form
8866 to determine if the interest has been figured correctly.
Form: 8866.
Affected Public: Individuals or households.
Estimated Total Annual Burden Hours: 45,738.
Title: Extraterritorial Income Exclusion Elections.
OMB Control Number: 1545-1731.
Type of Review: Extension without change of a currently approved
collection.
Abstract: A taxpayer that wants to revoke its election to be
treated as a domestic corporation for all purposes of the Internal
Revenue Code (Code) must file a revocation statement with the Internal
Revenue Service (IRS). This revenue procedure provides guidance for
implementing the elections (and revocation of such elections)
established under the ``FSC Repeal and Extraterritorial Income
Exclusion Act of 2000.''
Form: None.
Affected Public: Businesses or other for-profits.
Estimated Total Annual Burden Hours: 19.
Title: Summary of Archer MSAs.
OMB Control Number: 1545-1743.
Type of Review: Extension without change of a currently approved
collection.
Abstract: This form is used by the IRS to determine whether
numerical limits set forth in section 220(j)(1) have been exceeded.
Form: 8851.
Affected Public: Businesses or other for-profits.
Estimated Total Annual Burden Hours: 1,540,000.
Title: Revenue Procedure 2004-29--Statistical Sampling in Sec. 274
Context.
OMB Control Number: 1545-1847.
Type of Review: Extension without change of a currently approved
collection.
Abstract: For taxpayers desiring to establish for purposes of Sec.
274(n) (2), (A), (C), (D), or (E) that a portion of the total amount of
substantiated expenses incurred for meals and entertainment is excepted
from the 50% limitation of Sec. 274(n), the revenue procedure requires
that taxpayers maintain adequate documentation to support the
statistical application, sample unit findings, and all aspects of the
sample plan.
Form: None.
Affected Public: Businesses or other for-profits.
Estimated Total Annual Burden Hours: 3,200.
[[Page 30002]]
Title: Revenue Procedure 2010-52, Extension of the Amortization
Period for Plan Sponsor of a Multiemployer Pension Plan.
OMB Control Number: 1545-1890.
Type of Review: Extension without change of a currently approved
collection.
Abstract: This revenue procedure describes the process for
obtaining an extension of the amortization period for the minimum
funding standards set forth in section 412(e) of the Code.
Form: None.
Affected Public: Businesses or other for-profits.
Estimated Total Annual Burden Hours: 2,500.
Title: Form 13560, Health Plan Administrator (HPA) Return of Funds.
OMB Control Number: 1545-1891.
Type of Review: Extension without change of a currently approved
collection.
Abstract: Form 13560 is completed by Health Plan Administrators
(HPAs) and accompanies a return of funds in order to ensure proper
handling. This form serves as supporting documentation for any funds
returned by an HPA and clarifies where the payment should be applied
and why it is being sent.
Form: 13560.
Affected Public: State, Local, and Tribal Government.
Estimated Total Annual Burden Hours: 50.
Title: Rollover of Gain from Qualified Small Business Stock to
Another Qualified Small Business Stock.
OMB Control Number: 1545-1893.
Type of Review: Extension without change of a currently approved
collection.
Abstract: These regulations relating to the application of section
1045 of the Internal Revenue Code (Code) to partnerships and their
partners and provide rules regarding the deferral of gain on a
partnership's sale of qualified small business stock (QSB stock) and a
partner's sale of QSB stock distributed by a partnership. These
regulations also provide rules for a taxpayer (other than a C
corporation) who sells QSB stock and purchases replacement QSB stock
through a partnership.
Form: None.
Affected Public: Businesses or other for-profits.
Estimated Total Annual Burden Hours: 1,500.
Title: (TD 9212) Final, Source of Compensation for Labor or
Personal Services.
OMB Control Number: 1545-1900.
Type of Review: Extension without change of a currently approved
collection.
Abstract: The regulation describes the appropriate bases for
determining the source of income from labor or personal services
performed partly within and partly without the United States. The
information required in Sec. 1.861-4(b)(2)(ii)(D) and (D)(6) will
enable an employee to source certain fringe benefits on a geographical
basis. The collections of information will allow the IRS to verify
these determinations.
Form: None.
Affected Public: Individuals or Households.
Estimated Total Annual Burden Hours: 10,000.
Title: TD 9210--LIFO Recapture Under Section 1363(d).
OMB Control Number: 1545-1906.
Type of Review: Extension without change of a currently approved
collection.
Abstract: This collection of information is required to inform the
IRS of partnerships electing to increase the basis of inventory to
reflect any amount included in a partner's income under section
1363(d). Section 1.1363-2(e)(ii) allows a partnership to elect to
adjust the basis of its inventory to take account of LIFO recapture.
Section 1.1363-2(e)(3) provides guidance on how to make this election.
Form: None.
Affected Public: Businesses or other for-profits.
Estimated Total Annual Burden Hours: 200.
Title: Form 14134, Application for Certificate of Subordination of
Federal Tax Lien.
OMB Control Number: 1545-2174.
Type of Review: Extension without change of a currently approved
collection.
Abstract: The collection of information is required by 26 CFR
301.6325-1(b)(5) for consideration of the United States discharging
property from the federal tax lien and is required by 26 CFR 301.6325-
1(d)(4) for consideration that the United States subordinate its
interest in property. These forms will provide guidance to ensure
proper documentation is submitted to the Agency.
Form: 14134, 14135.
Affected Public: Businesses or other for-profits, Farms, Not-for-
profit institutions.
Estimated Total Annual Burden Hours: 22,665.
Title: Affordable Care Act Notice Relating to Rescissions.
OMB Control Number: 1545-2180.
Type of Review: Revision of a currently approved collection.
Abstract: This document contains interim final regulations
implementing the rules for group health plans and health insurance
coverage in the group and individual markets under provisions of the
Affordable Care Act regarding preexisting condition exclusions,
lifetime and annual dollar limits on benefits, rescissions, prohibition
on discrimination in favor of highly compensated individuals, and
patient protections.
Form: None.
Affected Public: Businesses or other for-profits, Not-for-profit
institutions.
Estimated Total Annual Burden Hours: 20.
Title: REG-118315-12 (FINAL), Health Insurance Providers Fee and
Form 8963, Report of Health Insurance Provider Information.
OMB Control Number: 1545-2249.
Type of Review: Extension without change of a currently approved
collection.
Abstract: The Affordable Care Act imposes an annual fee on health
insurance providers that provide health insurance for United States
health risks (a covered entity). IRS final regulations, which
implements the Affordable Care Act, describe how the IRS will
administer the health insurance providers fee. This information
collection covered under this request are the recordkeeping
requirements prescribed in Sec. 57.2(e)(2) that each member of a
controlled group are to maintain records of consent to the controlled
group's selection of the designated entity. Reporting requirements
under Sec. 57.3 will be reported through Form 8963, ``Report of Health
Insurance Provider Information''. File Form 8963, Report of Health
Insurance Provider Information, to report net premiums written for
health insurance of United States health risks. The information
reported will be used by the IRS to calculate the annual fee on health
insurance providers.
Form: 8963.
Affected Public: Businesses or other for-profits.
Estimated Total Annual Burden Hours: 18,208.
Title: Notice 2017-9--De Minimis Error Safe Harbor to the I.R.C.
Sec. Sec. 6721 and 6722 Penalties.
OMB Control Number: 1545-2270.
Type of Review: Extension without change of a currently approved
collection.
Abstract: Under 6722(c)(3)(B) payees may elect that an exception to
penalties not apply so that penalties may apply if payors don't provide
corrected returns and statements. The collection of information will be
this election, a retraction of the election, or specified
[[Page 30003]]
retention of records of elections or retractions. The collection is
necessary for the effective operation of the exception and election
framework. Respondents are payees or payors.
Form: None.
Affected Public: Individuals or Households.
Estimated Total Annual Burden Hours: 760,569.
Authority: 44 U.S.C. 3501 et seq.
Dated: June 23, 2017.
Jennifer P. Leonard,
Treasury PRA Clearance Officer.
[FR Doc. 2017-13593 Filed 6-29-17; 8:45 am]
BILLING CODE 4830-01-P