Proposed Collection; Comment Request for Regulation Project, 47606-47607 [2017-22087]
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asabaliauskas on DSKBBXCHB2PROD with NOTICES
47606
Federal Register / Vol. 82, No. 196 / Thursday, October 12, 2017 / Notices
collections, as required by the
Paperwork Reduction Act of 1995.
Currently, the IRS is soliciting
comments concerning Form 1040–PR,
´
Planilla para la Declaracion de la
´
Contribucion Federal sobre el Trabajo
por Cuenta Propia (Incluyendo el
´
Credito Tributario Adicional por Hijos
para Residentes Bona Fide de Puerto
Rico) and Form 1040–SS, U.S. SelfEmployment Tax Return (Including the
Additional Child Tax Credit for Bona
Fide Residents of Puerto Rico)
DATES: Written comments should be
received on or before December 11, 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 form and instructions
should be directed to LaNita Van Dyke,
at Internal Revenue Service, Room 6526,
1111 Constitution Avenue NW.,
Washington, DC 20224, or through the
internet at Lanita.VanDyke@irs.gov.
SUPPLEMENTARY INFORMATION:
´
Title: Planilla para la Declaracion de
´
la Contribucion Federal sobre el Trabajo
por Cuenta Propia (Incluyendo el
´
Credito Tributario Adicional por Hijos
para Residentes Bona Fide de Puerto
Rico).
OMB Number: 1545–0090.
Form Number: Form 1040–PR.
Abstract: Form 1040–PR, is used by
self-employed individuals to figure and
report self-employment tax under IRC
chapter 2 of Subtitle A, and provide
credit to the taxpayer’s social security
account. Anejo H–PR is used to
compute household employment taxes
and the Form 1040–PR burden
calculation includes this burden of
2,400 responses with 5,376 hours.
Current Actions: There are no changes
being made to the form at this time.
This form is being submitted for
renewal purposes.
Type of Review: Revision of a
currently approved collection.
Affected Public: Individuals or
households, Businesses and other forprofit organizations, Farms.
Estimated Number of Respondents:
154,860.
Estimated Time per Respondent: 11
hours, 34 minutes.
Estimated Total Annual Burden
Hours: 1,792,208.
Title: U.S. Self-Employment Tax
Return (Including the Additional Child
Tax Credit for Bona Fide Residents of
Puerto Rico)
OMB Number: 1545–0090.
Form Number: Form 1040–SS.
Abstract: Form 1040–SS, is used by
self-employed individuals to figure and
VerDate Sep<11>2014
22:35 Oct 11, 2017
Jkt 244001
report self-employment tax under IRC
chapter 2 of Subtitle A, and provide
credit to the taxpayer’s social security
account. Both of these forms are also
used by bona- fide residents of Puerto
Rico to claim the additional child tax
credit.
Current Actions: There are no changes
being made to the form at this time.
Type of Review: Extension without
change of a currently approved
collection.
Affected Public: Individuals or
households, Businesses and other forprofit organizations, Farms.
Estimated Number of Respondents:
92,000.
Estimated Time per Respondent: 11
hours, 28 minutes.
Estimated Total Annual Burden
Hours: 1,055,240.
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: October 4, 2017.
L. Brimmer,
Senior Tax Analyst.
[FR Doc. 2017–22083 Filed 10–11–17; 8:45 am]
BILLING CODE 4830–01–P
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Fmt 4703
Sfmt 4703
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.
Currently, the IRS is soliciting
comments concerning adjustments to
basis of stock and indebtedness to
shareholders of S corporations and
treatment of distributions by S
corporations to shareholders.
DATES: Written comments should be
received on or before December 11, 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 regulations should be
directed to L. Brimmer at Internal
Revenue Service, Room 6526, 1111
Constitution Avenue NW., Washington,
DC 20224, or or through the internet at
Lanita.VanDyke@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Adjustments to Basis of Stock
and Indebtedness to Shareholders of S
Corporations and Treatment of
Distributions by S Corporations to
Shareholders.
OMB Number: 1545–1139.
Regulation Project Number: TD 8852.
Abstract: This document contains
final regulations relating to the
passthrough of items of an S corporation
to its shareholders, the adjustments to
the basis of stock of the shareholders,
and the treatment of distributions by an
S corporation. Changes to the applicable
law were made by the Subchapter S
Revision Act of 1982, the Tax Reform
Act of 1984, the Tax Reform Act of
1986, the Technical and Miscellaneous
Revenue Act of 1988, and the Small
Business Job Protection Act of 1996.
These regulations provide the public
with guidance needed to comply with
the applicable law and will affect S
corporations and their shareholders.
Current Actions: There is no change to
this existing regulation.
SUMMARY:
E:\FR\FM\12OCN1.SGM
12OCN1
Federal Register / Vol. 82, No. 196 / Thursday, October 12, 2017 / Notices
Type of Review: Extension of
currently approved collection.
Affected Public: Business or other forprofit organizations and individuals.
Estimated Number of Responses:
2,250.
Estimated Time per Respondent: 12
minutes.
Estimated Total Annual Burden
Hours: 450.
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: October 4, 2017.
L. Brimmer,
Senior Tax Analyst.
[FR Doc. 2017–22087 Filed 10–11–17; 8:45 am]
BILLING CODE 4830–01–P
asabaliauskas on DSKBBXCHB2PROD with NOTICES
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[REG–125592–10]
RIN 1545–BJ63
Proposed Collection; Comment
Request for Regulation Project
Internal Revenue Service (IRS),
Treasury.
AGENCY:
VerDate Sep<11>2014
22:35 Oct 11, 2017
Jkt 244001
Notice and request for
comments.
ACTION:
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.
Currently, the IRS is soliciting
comments concerning the Interim Final
Rules, Affordable Care Act Internal
Claims and Appeals and External
review Disclosures.
DATES: Written comments should be
received on or before December 11, 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 regulations should be
directed to LaNita Van Dyke,or at
Internal Revenue Service, Room 6526,
1111 Constitution Avenue NW.,
Washington DC 20224, or through the
internet, at Lanita.VanDyke@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Affordable Care Act Internal
Claims and Appeals and External
Review Disclosures.
OMB Number: 1545–2182.
Regulation Project Number: REG–
125592–10 (TD 9494).
Abstract: Section 2719 of the Public
Health Service Act, incorporated into
Code section 9815 by section 1563(f) of
the Patient Protection and Affordable
Care Act, Public Law 111–148, requires
group health plans and issuers of group
health insurance coverage, in
connection with internal appeals of
claims denials, to provide claimants free
of charge with any evidence relied upon
in deciding the appeal that was not
relied on in making the initial denial of
the claim. This is a third party
disclosure requirement. Individuals
appealing a denial of a claim should be
able to respond to any new evidence the
plan or issuer relies on in the appeal,
and this disclosure requirement is
essential so that the claimant knows of
the new evidence.
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:
62,000.
Estimated Total Annual Burden
Hours: 350 Hours.
SUMMARY:
PO 00000
Frm 00162
Fmt 4703
Sfmt 4703
47607
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: October 4, 2017.
L. Brimmer,
Senior Tax Analyst.
[FR Doc. 2017–22089 Filed 10–11–17; 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 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.
Currently, the IRS is soliciting
SUMMARY:
E:\FR\FM\12OCN1.SGM
12OCN1
]]>Agencies
[Federal Register Volume 82, Number 196 (Thursday, October 12, 2017)]
[Notices]
[Pages 47606-47607]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2017-22087]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Regulation Project
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice and request for comments.
-----------------------------------------------------------------------
SUMMARY: 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. Currently, the IRS is soliciting
comments concerning adjustments to basis of stock and indebtedness to
shareholders of S corporations and treatment of distributions by S
corporations to shareholders.
DATES: Written comments should be received on or before December 11,
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 regulations
should be directed to L. Brimmer at Internal Revenue Service, Room
6526, 1111 Constitution Avenue NW., Washington, DC 20224, or or through
the internet at Lanita.VanDyke@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Adjustments to Basis of Stock and Indebtedness to
Shareholders of S Corporations and Treatment of Distributions by S
Corporations to Shareholders.
OMB Number: 1545-1139.
Regulation Project Number: TD 8852.
Abstract: This document contains final regulations relating to the
passthrough of items of an S corporation to its shareholders, the
adjustments to the basis of stock of the shareholders, and the
treatment of distributions by an S corporation. Changes to the
applicable law were made by the Subchapter S Revision Act of 1982, the
Tax Reform Act of 1984, the Tax Reform Act of 1986, the Technical and
Miscellaneous Revenue Act of 1988, and the Small Business Job
Protection Act of 1996. These regulations provide the public with
guidance needed to comply with the applicable law and will affect S
corporations and their shareholders.
Current Actions: There is no change to this existing regulation.
[[Page 47607]]
Type of Review: Extension of currently approved collection.
Affected Public: Business or other for-profit organizations and
individuals.
Estimated Number of Responses: 2,250.
Estimated Time per Respondent: 12 minutes.
Estimated Total Annual Burden Hours: 450.
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: October 4, 2017.
L. Brimmer,
Senior Tax Analyst.
[FR Doc. 2017-22087 Filed 10-11-17; 8:45 am]
BILLING CODE 4830-01-P
