Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple IRS Information Collection Requests, 50733-50735 [2017-23783]
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Federal Register / Vol. 82, No. 210 / Wednesday, November 1, 2017 / Notices
Estimated Number of Respondents:
105,000,000.
Estimated Time per Respondent: 12
minutes.
Estimated Total Annual Burden
Hours: 21,000,000.
Title: Form 4423.
Current Actions: There is no change to
this existing collection.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households, Business or other for-profit,
and not-for-profit entities.
Estimated Number of Respondents: 6.
Estimated Time per Respondent: 20
minutes.
Estimated Total Annual Burden
Hours: 2 hours.
The following paragraph applies to all
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 if 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 our
request for Office of Management and
Budget (OMB) approval of the relevant
information collection. All comments
will become a matter of public record.
Please do not include any confidential
or inappropriate material in your
comments. We invite comments on: (a)
Whether the collection of information is
necessary for the proper performance of
the agency’s functions, including
whether the information has 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
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 the requested information.
Approved: October 25, 2017.
L. Brimmer,
Senior Tax Analyst.
[FR Doc. 2017–23714 Filed 10–31–17; 8:45 am]
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DEPARTMENT OF THE TREASURY
Office of the General Counsel;
Appointment of Members of the Legal
Division to the Performance Review
Board, Internal Revenue Service
Under the authority granted to me as
Acting Chief Counsel of the Internal
Revenue Service by the General Counsel
of the Department of the Treasury by
General Counsel Directive 15, pursuant
to the Civil Service Reform Act, I have
appointed the following persons to the
Legal Division Performance Review
Board, Internal Revenue Service Panel:
1. Chairperson, William M. Paul, Acting
Chief Counsel
2. Scott Dinwiddie, Associate Chief
Counsel (Income Tax and
Accounting)
3. Bruce Meneely, Division Counsel
(Small Business & Self Employed)
4. Mark Kaizen, Associate Chief Counsel
(General Legal Services)
5. Marjorie Rollinson, Associate Chief
Counsel (International)
Alternate—Joseph Spires, Deputy
Division Counsel (Small Business & Self
Employed)
This publication is required by 5
U.S.C. 4314(c)(4).
Dated: October 20, 2017.
William M. Paul,
Acting Chief Counsel, Internal Revenue
Service.
[FR Doc. 2017–23717 Filed 10–31–17; 8:45 am]
BILLING CODE 4830–01–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 requests 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
these requests.
DATES: Comments should be received on
or before December 1, 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
SUMMARY:
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50733
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:
Internal Revenue Service (IRS)
Title: Claim for Refund of Excise
Taxes.
OMB Control Number: 1545–1420.
Type of Review: Revision of a
currently approved collection.
Abstract: IRC sections 6402, 6404,
6511 and sections 301.6402–2,
301.6404–1, and 301.6404–3 of the
regulations, allow for refunds of taxes
(except income taxes) or refund,
abatement, or credit of interest,
penalties, and additions to tax in the
event of errors or certain actions by IRS.
Form 8849 is used by taxpayers to claim
refunds of excise taxes.
Forms: Schedule 1 (Form 8849),
Schedule 2 (Form 8849), Schedule 3
(Form 8849), Schedule 5 (Form 8849),
Schedule 6 (Form 8849), Schedule 8
(Form 8849), Form 8849.
Affected Public: Individuals or
Households, Businesses or other forprofits.
Estimated Total Annual Burden
Hours: 942,860.
Title: Form 945/945V: Annual Return
of Withheld Federal Income Tax/
Voucher; Form 945–A: Annual Record
of Federal Tax Liability; Form 945–X
Annual Return of Withheld Federal
Income Tax, Claim, Refund; TD8672.
OMB Control Number: 1545–1430.
Type of Review: Revision of a
currently approved collection.
Abstract: Form 945 is used to report
income tax withholding on non-payroll
payments including backup
withholding and withholding on
pensions, annuities, IRA’s, military
retirement and gambling winnings.
Form 945–V, Payment Voucher, is used
if you are making a payment with Form
945, Annual Return of Withheld Federal
Income Tax. Form 945–A is used to
report non payroll tax liabilities. Form
945–X is used to correct errors made on
Form 945, Annual Return of Withheld
Federal Income Tax, for one year only.
TD 8672, these final regulations require
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a person to file form 945, Annual Return
of Withheld Federal Income Tax, only
for the calendar year in which the
person is required to withhold Federal
income tax from non-payroll payments.
Forms: 945, 945–V, 945–A, 945–X.
Affected Public: Businesses or other
for-profits.
Estimated Total Annual Burden
Hours: 1,509,590.
Title: W–8 BEN, W–8BEN–E, W–8EIC,
W–8EXP, W–8IMY, W–8 MOU Program.
OMB Control Number: 1545–1621.
Type of Review: Revision of a
currently approved collection.
Abstract: Regulations under Section
1441, 1442, and 1443 of the Internal
Revenue Code have changed the manner
in which foreign persons (individuals,
businesses and other for-profit
organizations, foreign governments,
international organizations,
partnerships, and tax-exempt
organizations) must submit
certifications to a withholding agent for
reduction of, or exemption from, U.S.
tax withholding.
Forms: W–8BEN, W–8SECI, W–8EXP,
W–8IMY, W–8–BEN–E.
Affected Public: Businesses or other
for-profits.
Estimated Total Annual Burden
Hours: 25,125,680.
Title: Payments From Qualified
Education Programs (Under Sections
529 and 530).
OMB Control Number: 1545–1760.
Type of Review: Extension without
change of a currently approved
collection.
Abstract: Form 1099–Q, Payments
From Qualified Education Programs
(Under Sections 529 and 530), is used
to report distributions from private and
state qualified tuition programs as
required under Internal Revenue Code
sections 529 and 530. A Form 1099–Q
is filed if you (a) are an officer or an
employee, or the designee of an officer
or employee, having control of a
program established by a state or
eligible educational institution; and (b)
made a distribution from a qualified
tuition program (QTP). A trustee of a
Coverdell education savings account
(ESA) must file Form 1099–Q to report
distributions made from Coverdell
ESAs. To lessen the burden for payers,
Form 1099–Q was developed to report
distributions from private and state
qualified tuition programs. A copy of
the Form 1099–Q must be furnished to
the recipient.
Form: 1099–Q.
Affected Public: Businesses or other
for-profits.
Estimated Total Annual Burden
Hours: 530,090.
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Title: Extensions of Time to Elect
Method for Determining Allowable
Loss.
OMB Control Number: 1545–1774.
Type of Review: Extension without
change of a currently approved
collection.
Abstract: The regulations disallow
certain losses recognized on sales of
subsidiary stock by members of a
consolidated group and apply to
corporations filing consolidated returns,
both during and after the period of
affiliation, and also affect purchasers of
the stock of members of a consolidated
group. The information is necessary to
allow the taxpayer to make certain
elections to determine the amount of
allowable loss under sec. 1.337(d)–2 and
under sec. 1.1502–32(b)(4), to amend its
waiver so that it may use its acquired
subsidiary’s losses.
Form: None.
Affected Public: Businesses or other
for-profits.
Estimated Total Annual Burden
Hours: 7,700.
Title: Election Out of GST Deemed
Allocations.
OMB Control Number: 1545–1892.
Type of Review: Extension without
change of a currently approved
collection.
Abstract: The information collected
will be used by the IRS to identify the
trusts to which the election or
termination of election will apply. The
collection of information in this
regulation is in sections 26.2632–
1(b)(2)(ii), 26.2632–1(b)(2)(iii), and
26.2632–1(b)(2). This information is
required by the IRS for taxpayers who
elect to have the automatic allocation
rules not apply to the current transfer
and/or to future transfers to the trust or
to terminate such election. This
information is also required by the IRS
for taxpayers who elect to treat trusts
described in section 2632(c)(3)(B)(i)
through (vi) as GST trusts or to
terminate such election.
Form: None.
Affected Public: Individuals or
Households.
Estimated Total Annual Burden
Hours: 12,500.
Title: PTIN Supplemental Application
for U.S. Citizens Without a Social
Security Number Due to Conscientious
Religious Objection.
OMB Control Number: 1545–2188.
Type of Review: Extension without
change of a currently approved
collection.
Abstract: Most individuals applying
for a preparer tax identification number
(PTIN) will have a social security
number (SSN), which will be used to
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help establish their identity. However,
there exists a population of U.S.
residents that have a conscientious
religious objection to obtaining a social
security card and do not have social
security numbers. Form 8945 is being
created to assist that population in
establishing their identity while
applying for a PTIN. Form 8945 will
establish a vehicle for establishing their
identity in lieu of providing a social
security number.
Form: 8945.
Affected Public: Individuals or
Households.
Estimated Total Annual Burden
Hours: 3,590.
Title: Forms 8944 & 8948—Tax
Returns or Statements; Specified tax
return preparers required to file
individual income tax returns using
magnetic media, waiver requests.
OMB Control Number: 1545–2200.
Type of Review: Extension without
change of a currently approved
collection.
Abstract: Specified tax return
preparers use Form 8944 to request an
undue hardship waiver from the section
6011(e)(3) requirement to electronically
file returns of income tax imposed by
subtitle A on individuals, estates, or
trusts. A specified tax return preparer
may be required by law to e-file certain
covered returns that can be filed
electronically. There are exceptions to
this requirement. Form 8948 is used to
explain which exception applies when
a covered return is prepared and filed
on paper.
Forms: 8944, 8948.
Affected Public: Businesses or other
for-profits.
Estimated Total Annual Burden
Hours: 18,270,900.
Title: Form 8971—Information
Regarding Beneficiaries Acquiring
Property from a Decedent.
OMB Control Number: 1545–2264.
Type of Review: Reinstatement with
change of a previously approved
collection.
Abstract: The Surface Transportation
and Veterans Health Care Choice
Improvement Act of 2015 requires
executors of an estate and other persons
who are required to file a Form 706,
Form 706–NA, or Form 706–A, to report
to the Internal Revenue Service (IRS)
and to each beneficiary receiving
property from an estate the estate tax
value of the property, if the return is
filed after July 31, 2015. Form 8971 is
used to report to the IRS and a Schedule
A will be sent to each beneficiary and
a copy of each Schedule A will be
attached to the Form 8971. Some
property received by a beneficiary may
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have a consistency requirement,
meaning that the beneficiary must use
the value reported on Schedule A as the
beneficiary’s initial basis the property.
Form: 8971.
Affected Public: Individuals or
Households.
Estimated Total Annual Burden
Hours: 200,000.
Title: Certified Professional Employee
Organization.
OMB Control Number: 1545–2266.
Type of Review: Extension without
change of a currently approved
collection.
Abstract: Information is being
collected as a result of legislation
(section 206 of the ABLE Act passed
Dec. 19, 2014) creating the Certified
Professional Employer Organization
(CPEO) designation. This new collection
information consists of creation of new
applications; Request for Voluntary IRS
Certification of a Professional Employer
(Application and CPEO Responsible
Individual Personal Attestation Form.
The applications will only be used by
program applicants and related
responsible individuals. The
accompanying Regulations and Revenue
Procedures are currently in draft form
and are schedule to be published in the
near future.
Forms: 14737, 14737–A, 14751, 8973.
Affected Public: Businesses or other
for-profits.
Estimated Total Annual Burden
Hours: 90,830.
Authority: 44 U.S.C. 3501 et seq.
Dated: October 27, 2017.
Jennifer P. Leonard,
Treasury PRA Clearance Officer.
[FR Doc. 2017–23783 Filed 10–31–17; 8:45 am]
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BILLING CODE 4830–01–P
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Jkt 244001
DEPARTMENT OF THE TREASURY
Office of the General Counsel;
Appointment of Members of the Legal
Division to the Performance Review
Board, Internal Revenue Service
Under the authority granted to me as
Acting Chief Counsel of the Internal
Revenue Service by the General Counsel
of the Department of the Treasury by
General Counsel Directive 15, pursuant
to the Civil Service Reform Act, I have
appointed the following persons to the
Legal Division Performance Review
Board, Internal Revenue Service Panel:
1. Brian Callanan, Deputy General
Counsel
2. Mary Beth Murphy, Commissioner
(Small Business/Self Employed),
IRS
3. Donna C. Hansberry, Chief (Appeals),
IRS
Alternate—Doug W. O’Donnell,
Commissioner (Large Business &
International), IRS
This publication is required by 5
U.S.C. 4314(c)(4).
Dated: October 20, 2017.
William M. Paul,
Acting Chief Counsel, Internal Revenue
Service.
[FR Doc. 2017–23719 Filed 10–31–17; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF VETERANS
AFFAIRS
Advisory Committee on Homeless
Veterans, Notice of Meeting
The Department of Veterans Affairs
(VA) gives notice under the Federal
Advisory Committee Act that a meeting
of the Advisory Committee on Homeless
Veterans will be held on December 1,
2017. On December 1, the Committee
will meet via conference call at 1–800–
767–1750; Access Code: 53308# from
2:00 p.m.–5:00 p.m. (EST). The meeting
will be open to the public.
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The purpose of the Committee is to
provide the Secretary of Veterans Affairs
with an on-going assessment of the
effectiveness of the policies,
organizational structures, and services
of VA in assisting Veterans at-risk and
experiencing homelessness. The
Committee shall assemble and review
information related to the needs of
homeless Veterans and provide advice
on the most appropriate means of
providing assistance to that subset of the
Veteran population. The Committee will
make recommendations to the Secretary
regarding such activities.
The agenda will include briefings
from officials at VA regarding services
for homeless Veterans and a discussion
regarding VA budgetary support to
homeless programs.
No time will be allocated at this
meeting for receiving oral presentations
from the public. Interested parties
should provide written comments on
issues affecting homeless Veterans for
review by the Committee to Mr.
Anthony Love, Designated Federal
Officer, VHA Homeless Programs Office
(10NC1), Department of Veterans
Affairs, 811 Vermont Ave. NW.,
Washington, DC 20571 or via email at
Anthony.Love@va.gov.
Members of the public who wish to
attend may call-in, using the following
number: 1–800–767–1750; Access Code:
53308#. Attendees who require
reasonable accommodation should
contact Charles Selby and Alexandra
Logsdon of the Veterans Health
Administration, Homeless Programs
Office no later than November 17, 2017,
at Charles.Selby@va.gov (202) 632–8593
or Alexandra.Logsdon@va.gov (202)–
632–7146 and describe the type of
accommodation needed.
Jelessa M. Burney,
Federal Advisory Committee Management
Officer.
[FR Doc. 2017–23741 Filed 10–31–17; 8:45 am]
BILLING CODE 8320–01–P
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]]>Agencies
[Federal Register Volume 82, Number 210 (Wednesday, November 1, 2017)]
[Notices]
[Pages 50733-50735]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2017-23783]
-----------------------------------------------------------------------
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 requests 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 these requests.
DATES: Comments should be received on or before December 1, 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 [email protected] and (2) Treasury PRA
Clearance Officer, 1750 Pennsylvania Ave. NW., Suite 8142, Washington,
DC 20220, or email at [email protected].
FOR FURTHER INFORMATION CONTACT: Copies of the submissions may be
obtained from Jennifer Leonard by emailing [email protected], calling
(202) 622-0489, or viewing the entire information collection request at
www.reginfo.gov.
SUPPLEMENTARY INFORMATION:
Internal Revenue Service (IRS)
Title: Claim for Refund of Excise Taxes.
OMB Control Number: 1545-1420.
Type of Review: Revision of a currently approved collection.
Abstract: IRC sections 6402, 6404, 6511 and sections 301.6402-2,
301.6404-1, and 301.6404-3 of the regulations, allow for refunds of
taxes (except income taxes) or refund, abatement, or credit of
interest, penalties, and additions to tax in the event of errors or
certain actions by IRS. Form 8849 is used by taxpayers to claim refunds
of excise taxes.
Forms: Schedule 1 (Form 8849), Schedule 2 (Form 8849), Schedule 3
(Form 8849), Schedule 5 (Form 8849), Schedule 6 (Form 8849), Schedule 8
(Form 8849), Form 8849.
Affected Public: Individuals or Households, Businesses or other
for-profits.
Estimated Total Annual Burden Hours: 942,860.
Title: Form 945/945V: Annual Return of Withheld Federal Income Tax/
Voucher; Form 945-A: Annual Record of Federal Tax Liability; Form 945-X
Annual Return of Withheld Federal Income Tax, Claim, Refund; TD8672.
OMB Control Number: 1545-1430.
Type of Review: Revision of a currently approved collection.
Abstract: Form 945 is used to report income tax withholding on non-
payroll payments including backup withholding and withholding on
pensions, annuities, IRA's, military retirement and gambling winnings.
Form 945-V, Payment Voucher, is used if you are making a payment with
Form 945, Annual Return of Withheld Federal Income Tax. Form 945-A is
used to report non payroll tax liabilities. Form 945-X is used to
correct errors made on Form 945, Annual Return of Withheld Federal
Income Tax, for one year only. TD 8672, these final regulations require
[[Page 50734]]
a person to file form 945, Annual Return of Withheld Federal Income
Tax, only for the calendar year in which the person is required to
withhold Federal income tax from non-payroll payments.
Forms: 945, 945-V, 945-A, 945-X.
Affected Public: Businesses or other for-profits.
Estimated Total Annual Burden Hours: 1,509,590.
Title: W-8 BEN, W-8BEN-E, W-8EIC, W-8EXP, W-8IMY, W-8 MOU Program.
OMB Control Number: 1545-1621.
Type of Review: Revision of a currently approved collection.
Abstract: Regulations under Section 1441, 1442, and 1443 of the
Internal Revenue Code have changed the manner in which foreign persons
(individuals, businesses and other for-profit organizations, foreign
governments, international organizations, partnerships, and tax-exempt
organizations) must submit certifications to a withholding agent for
reduction of, or exemption from, U.S. tax withholding.
Forms: W-8BEN, W-8SECI, W-8EXP, W-8IMY, W-8-BEN-E.
Affected Public: Businesses or other for-profits.
Estimated Total Annual Burden Hours: 25,125,680.
Title: Payments From Qualified Education Programs (Under Sections
529 and 530).
OMB Control Number: 1545-1760.
Type of Review: Extension without change of a currently approved
collection.
Abstract: Form 1099-Q, Payments From Qualified Education Programs
(Under Sections 529 and 530), is used to report distributions from
private and state qualified tuition programs as required under Internal
Revenue Code sections 529 and 530. A Form 1099-Q is filed if you (a)
are an officer or an employee, or the designee of an officer or
employee, having control of a program established by a state or
eligible educational institution; and (b) made a distribution from a
qualified tuition program (QTP). A trustee of a Coverdell education
savings account (ESA) must file Form 1099-Q to report distributions
made from Coverdell ESAs. To lessen the burden for payers, Form 1099-Q
was developed to report distributions from private and state qualified
tuition programs. A copy of the Form 1099-Q must be furnished to the
recipient.
Form: 1099-Q.
Affected Public: Businesses or other for-profits.
Estimated Total Annual Burden Hours: 530,090.
Title: Extensions of Time to Elect Method for Determining Allowable
Loss.
OMB Control Number: 1545-1774.
Type of Review: Extension without change of a currently approved
collection.
Abstract: The regulations disallow certain losses recognized on
sales of subsidiary stock by members of a consolidated group and apply
to corporations filing consolidated returns, both during and after the
period of affiliation, and also affect purchasers of the stock of
members of a consolidated group. The information is necessary to allow
the taxpayer to make certain elections to determine the amount of
allowable loss under sec. 1.337(d)-2 and under sec. 1.1502-32(b)(4), to
amend its waiver so that it may use its acquired subsidiary's losses.
Form: None.
Affected Public: Businesses or other for-profits.
Estimated Total Annual Burden Hours: 7,700.
Title: Election Out of GST Deemed Allocations.
OMB Control Number: 1545-1892.
Type of Review: Extension without change of a currently approved
collection.
Abstract: The information collected will be used by the IRS to
identify the trusts to which the election or termination of election
will apply. The collection of information in this regulation is in
sections 26.2632-1(b)(2)(ii), 26.2632-1(b)(2)(iii), and 26.2632-
1(b)(2). This information is required by the IRS for taxpayers who
elect to have the automatic allocation rules not apply to the current
transfer and/or to future transfers to the trust or to terminate such
election. This information is also required by the IRS for taxpayers
who elect to treat trusts described in section 2632(c)(3)(B)(i) through
(vi) as GST trusts or to terminate such election.
Form: None.
Affected Public: Individuals or Households.
Estimated Total Annual Burden Hours: 12,500.
Title: PTIN Supplemental Application for U.S. Citizens Without a
Social Security Number Due to Conscientious Religious Objection.
OMB Control Number: 1545-2188.
Type of Review: Extension without change of a currently approved
collection.
Abstract: Most individuals applying for a preparer tax
identification number (PTIN) will have a social security number (SSN),
which will be used to help establish their identity. However, there
exists a population of U.S. residents that have a conscientious
religious objection to obtaining a social security card and do not have
social security numbers. Form 8945 is being created to assist that
population in establishing their identity while applying for a PTIN.
Form 8945 will establish a vehicle for establishing their identity in
lieu of providing a social security number.
Form: 8945.
Affected Public: Individuals or Households.
Estimated Total Annual Burden Hours: 3,590.
Title: Forms 8944 & 8948--Tax Returns or Statements; Specified tax
return preparers required to file individual income tax returns using
magnetic media, waiver requests.
OMB Control Number: 1545-2200.
Type of Review: Extension without change of a currently approved
collection.
Abstract: Specified tax return preparers use Form 8944 to request
an undue hardship waiver from the section 6011(e)(3) requirement to
electronically file returns of income tax imposed by subtitle A on
individuals, estates, or trusts. A specified tax return preparer may be
required by law to e-file certain covered returns that can be filed
electronically. There are exceptions to this requirement. Form 8948 is
used to explain which exception applies when a covered return is
prepared and filed on paper.
Forms: 8944, 8948.
Affected Public: Businesses or other for-profits.
Estimated Total Annual Burden Hours: 18,270,900.
Title: Form 8971--Information Regarding Beneficiaries Acquiring
Property from a Decedent.
OMB Control Number: 1545-2264.
Type of Review: Reinstatement with change of a previously approved
collection.
Abstract: The Surface Transportation and Veterans Health Care
Choice Improvement Act of 2015 requires executors of an estate and
other persons who are required to file a Form 706, Form 706-NA, or Form
706-A, to report to the Internal Revenue Service (IRS) and to each
beneficiary receiving property from an estate the estate tax value of
the property, if the return is filed after July 31, 2015. Form 8971 is
used to report to the IRS and a Schedule A will be sent to each
beneficiary and a copy of each Schedule A will be attached to the Form
8971. Some property received by a beneficiary may
[[Page 50735]]
have a consistency requirement, meaning that the beneficiary must use
the value reported on Schedule A as the beneficiary's initial basis the
property.
Form: 8971.
Affected Public: Individuals or Households.
Estimated Total Annual Burden Hours: 200,000.
Title: Certified Professional Employee Organization.
OMB Control Number: 1545-2266.
Type of Review: Extension without change of a currently approved
collection.
Abstract: Information is being collected as a result of legislation
(section 206 of the ABLE Act passed Dec. 19, 2014) creating the
Certified Professional Employer Organization (CPEO) designation. This
new collection information consists of creation of new applications;
Request for Voluntary IRS Certification of a Professional Employer
(Application and CPEO Responsible Individual Personal Attestation Form.
The applications will only be used by program applicants and related
responsible individuals. The accompanying Regulations and Revenue
Procedures are currently in draft form and are schedule to be published
in the near future.
Forms: 14737, 14737-A, 14751, 8973.
Affected Public: Businesses or other for-profits.
Estimated Total Annual Burden Hours: 90,830.
Authority: 44 U.S.C. 3501 et seq.
Dated: October 27, 2017.
Jennifer P. Leonard,
Treasury PRA Clearance Officer.
[FR Doc. 2017-23783 Filed 10-31-17; 8:45 am]
BILLING CODE 4830-01-P
