Proposed Collection; Comment Request for Residence and Source Rules Involving U.S. Possessions and Other Conforming Changes (T.D. 9248), 45951-45952 [2017-21154]

Download as PDF sradovich on DSK3GMQ082PROD with NOTICES Federal Register / Vol. 82, No. 189 / Monday, October 2, 2017 / Notices OMB Number: 1545–XXXX. Form Number: 8904. Abstract: Public Law 108–357, Title III, Subtitle C, section 341(a) has caused us to develop a credit for oil and gas production from marginal wells, which is reflected on Form 8904 and its instructions. Tax year 2017 will be the first year Form 8904 and its instructions will be released. Type of Review: This is a new form. Affected Public: Business or other forprofit organizations, individuals or households, not-for-profit institutions, farms, and state, local or tribal governments. Estimated Number of Responses: 20,000. Estimated Time per Respondent: 2 hrs., 58 mins. Estimated Total Annual Burden Hours: 59,200. 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: September 26, 2017. L. Brimmer, Senior Tax Analyst. [FR Doc. 2017–21141 Filed 9–29–17; 8:45 am] BILLING CODE 4830–01–P VerDate Sep<11>2014 19:01 Sep 29, 2017 Jkt 244001 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 Internal Revenue Service, 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. The IRS is soliciting comments concerning dual consolidated loss regulations. DATES: Written comments should be received on or before December 1, 2017 to be assured of consideration. ADDRESSES: Direct all written comments to L. Brimmer, Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW., Washington, DC 20224. Requests for additional information or copies of the regulation should be directed to Sara Covington, 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: Dual Consolidated Loss Regulations. OMB Number: 1545–1946. Regulation Project Number: T.D. 9315. Abstract: Section 1503(d) denies the use of the losses of one domestic corporation by another affiliated domestic corporation where the loss corporation is also subject to the income tax of a foreign country. These final regulations address various dual consolidated loss issues, including exceptions to the general prohibition against using a dual consolidated loss to reduce the taxable income of any other member of the affiliated group. Current Actions: There is no change to this existing regulation. Type of Review: Extension of a currently approved collection. Affected Public: Business or other forprofit organizations. Estimated Number of Respondents: 1,780. Estimated Time per Respondent: 1 hour, 33 minutes. Estimated Total Annual Burden Hours: 2,765. The following paragraph applies to all of the collections of information covered by this notice: SUMMARY: PO 00000 Frm 00157 Fmt 4703 Sfmt 4703 45951 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: September 26, 2017. L. Brimmer, Senior Tax Analyst. [FR Doc. 2017–21147 Filed 9–29–17; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Residence and Source Rules Involving U.S. Possessions and Other Conforming Changes (T.D. 9248) Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for comment. AGENCY: The Internal Revenue Service (IRS), 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. The IRS is soliciting comments concerning information collection requirements SUMMARY: E:\FR\FM\02OCN1.SGM 02OCN1 sradovich on DSK3GMQ082PROD with NOTICES 45952 Federal Register / Vol. 82, No. 189 / Monday, October 2, 2017 / Notices related residence rulings involving U.S. possessions. DATES: Written comments should be received on or before December 1, 2017 to be assured of consideration. ADDRESSES: Direct all written comments to L. Brimmer, Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW., Washington, DC 20224. Requests for additional information or copies of the regulation should be directed to Taquesha Cain, Room 6526, 1111 Constitution Avenue NW., Washington, DC 20224, or through the internet at Taquesha.R.Cain@irs.gov. SUPPLEMENTARY INFORMATION: Title: Residence Rulings Involving U.S. Possessions. OMB Number: 1545–1930. Regulation Project Number: T.D. 9248. Abstract: Internal Revenue Code section 937(a) and 881(b) provides guidance regarding the final regulations that provide rules for determining bona fide residency in the following U.S. possessions: American Samoa, Guam, the Northern Mariana Islands, Puerto Rico, and the United States Virgin Islands. Current Actions: There is no change in the paperwork burden previously approved by OMB. Type of Review: Extension of a currently approved collection. Affected Public: Individuals or households or businesses or other forprofit organizations. Estimated Number of Respondents: 75,000. Estimated Time per Respondent: 4 hours. Estimated Total Annual Burden Hours: 300,000. 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 VerDate Sep<11>2014 19:01 Sep 29, 2017 Jkt 244001 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: September 26, 2017. L. Brimmer, Senior Tax Analyst. [FR Doc. 2017–21154 Filed 9–29–17; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Forms 8027 and 8027–T Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for comment. AGENCY: The Internal Revenue Service (IRS), 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. The IRS is soliciting comments concerning the employer’s annual information return of tip income and allocated tips and transmittal of employer’s annual information return of tip income and allocated tips. DATES: Written comments should be received on or before December 1, 2017 to be assured of consideration. ADDRESSES: Direct all written comments to L. Brimmer, Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW., Washington, DC 20224. Requests for additional information or copies of the regulation should be directed to Taquesha Cain, Room 6526, 1111 Constitution Avenue NW., Washington, DC 20224, or through the internet at Taquesha.R.Cain@irs.gov. SUPPLEMENTARY INFORMATION: Title: Employer’s Annual Information Return of Tip Income and Allocated Tips (Form 8027), and Transmittal of Employer’s Annual Information Return of Tip Income and Allocated Tips (Form 8027–T). SUMMARY: PO 00000 Frm 00158 Fmt 4703 Sfmt 4703 OMB Number: 1545–0714. Form Number: Forms 8027 and 8027–T. Abstract: To help IRS in its examinations of returns filed by tipped employees, large food or beverage establishments are required to report annually information concerning food or beverage operations receipts, tips reported by employees, and in certain cases, the employer must allocate tips to certain employees. Forms 8027 and 8027–T are used for this purpose. Current Actions: There is no change in the paperwork burden previously approved by OMB. Type of Review: Extension of a currently approved collection. Affected Public: Businesses or other for-profit organizations, not-for-profit institutions, and state, local or tribal governments. Estimated Number of Respondents: 52,050. Estimated Time per Respondent: 9 hours, 23 minutes. Estimated Total Annual Burden Hours: 488,161. 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. E:\FR\FM\02OCN1.SGM 02OCN1

Agencies

[Federal Register Volume 82, Number 189 (Monday, October 2, 2017)]
[Notices]
[Pages 45951-45952]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2017-21154]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Residence and Source 
Rules Involving U.S. Possessions and Other Conforming Changes (T.D. 
9248)

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comment.

-----------------------------------------------------------------------

SUMMARY: The Internal Revenue Service (IRS), 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. The IRS is soliciting comments 
concerning information collection requirements

[[Page 45952]]

related residence rulings involving U.S. possessions.

DATES: Written comments should be received on or before December 1, 
2017 to be assured of consideration.

ADDRESSES: Direct all written comments to L. Brimmer, Internal Revenue 
Service, Room 6526, 1111 Constitution Avenue NW., Washington, DC 20224.
    Requests for additional information or copies of the regulation 
should be directed to Taquesha Cain, Room 6526, 1111 Constitution 
Avenue NW., Washington, DC 20224, or through the internet at 
Taquesha.R.Cain@irs.gov.

SUPPLEMENTARY INFORMATION: 
    Title: Residence Rulings Involving U.S. Possessions.
    OMB Number: 1545-1930.
    Regulation Project Number: T.D. 9248.
    Abstract: Internal Revenue Code section 937(a) and 881(b) provides 
guidance regarding the final regulations that provide rules for 
determining bona fide residency in the following U.S. possessions: 
American Samoa, Guam, the Northern Mariana Islands, Puerto Rico, and 
the United States Virgin Islands.
    Current Actions: There is no change in the paperwork burden 
previously approved by OMB.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals or households or businesses or other 
for-profit organizations.
    Estimated Number of Respondents: 75,000.
    Estimated Time per Respondent: 4 hours.
    Estimated Total Annual Burden Hours: 300,000.
    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: September 26, 2017.
L. Brimmer,
Senior Tax Analyst.
[FR Doc. 2017-21154 Filed 9-29-17; 8:45 am]
 BILLING CODE 4830-01-P