Proposed Collection; Comment Request for Form 8302, 57527-57528 [2017-26174]
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sradovich on DSK3GMQ082PROD with NOTICES
Federal Register / Vol. 82, No. 232 / Tuesday, December 5, 2017 / Notices
Service, Room 6526, 1111 Constitution
Avenue NW., Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Please send separate comments for each
specific information collection listed
below. You must reference the
information collection’s title, form
number, reporting or recordkeeping
requirement number, and OMB number
(if any) in your comment. Requests for
additional information, or copies of the
information collection and instructions,
or copies of any comments received,
contact Elaine Christophe, at (202) 317–
5745, at Internal Revenue Service, Room
6526, 1111 Constitution Avenue NW.,
Washington, DC 20224, or through the
internet, at Elaine.H.Christophe@irs.gov.
SUPPLEMENTARY INFORMATION: The IRS is
seeking comments concerning the
following forms, and reporting and
recordkeeping requirements:
Title: Automatic Contribution
Arrangements.
OMB Number: 1545–2135.
Regulation Project Number: TD 9447.
Abstract: This regulation provides
guidance on how a qualified cash or
deferred arrangement can become a
qualified automatic contribution
arrangement and avoid the ADP test of
section 401(k)(3)(A)(ii). The regulation
also provides guidance on how an
automatic contribution arrangement can
permit an employee to make
withdrawals from an eligible automatic
contribution arrangement that he did
not wish to have the employer make.
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:
30,000.
Estimated Time per Respondent: 60
minutes.
Estimated Total Annual Burden
Hours: 30,000.
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 our
VerDate Sep<11>2014
18:13 Dec 04, 2017
Jkt 244001
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: November 28, 2017.
L. Brimmer,
Senior Tax Analyst.
[FR Doc. 2017–26179 Filed 12–4–17; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 8302
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 information
collections, as required by the
Paperwork Reduction Act of 1995. The
IRS is soliciting comments concerning
Form 8302, Electronic Deposit of Tax
Refund of $1 Million or More.
DATES: Written comments should be
received on or before February 5, 2018
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.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the form and instructions
should be directed to Sara Covington, at
(202) 317–6038, at Internal Revenue
Service, Room 6526, 1111 Constitution
SUMMARY:
PO 00000
Frm 00105
Fmt 4703
Sfmt 4703
57527
Avenue NW., Washington, DC 20224, or
through the internet at
Sara.L.Covington@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Electronic Deposit of Tax
Refund of $1 Million or More.
OMB Number: 1545–1763.
Form Number: 8302.
Abstract: This form is used to request
an electronic deposit of a tax refund of
$1 million or more directly into an
account at any U.S. bank or other
financial institution that accepts
electronic deposits.
Current Actions: There are no changes
being made to Form 8302 at this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations, individuals or
households.
Estimated Number of Respondents:
584.
Estimated Time per Respondent: 2.96
hours.
Estimated Total Annual Burden
Hours: 1729.
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\05DEN1.SGM
05DEN1
57528
Federal Register / Vol. 82, No. 232 / Tuesday, December 5, 2017 / Notices
sradovich on DSK3GMQ082PROD with NOTICES
Approved: November 28, 2017.
L. Brimmer,
Senior Tax Analyst.
Current Actions: There are no changes
to this existing regulation.
Type of Review: Extension of
currently approved collection.
[FR Doc. 2017–26174 Filed 12–4–17; 8:45 am]
Affected Public: Business or other forBILLING CODE 4830–01–P
profit.
Estimated Number of Responses:
DEPARTMENT OF THE TREASURY
3,000,000.
Estimated Time per Response: .13
Internal Revenue Service
hours.
Estimated Total Annual Burden:
Proposed Collection; Comment
385,000.
Request for Regulation Project
The following paragraph applies to all
of the collections of information covered
AGENCY: Internal Revenue Service (IRS),
by this notice:
Treasury.
An agency may not conduct or
ACTION: Notice and request for
sponsor, and a person is not required to
comments.
respond to, a collection of information
SUMMARY: The Internal Revenue Service, unless the collection of information
as part of its continuing effort to reduce
displays a valid OMB control number.
paperwork and respondent burden,
Books or records relating to a collection
invites the general public and other
of information must be retained as long
Federal agencies to take this
as their contents may become material
opportunity to comment on proposed
in the administration of any internal
and/or continuing information
revenue law. Generally, tax returns and
collections, as required by the
tax return information are confidential,
Paperwork Reduction Act of 1995. The
as required by 26 U.S.C. 6103.
IRS is soliciting comments concerning
Request for Comments: Comments
collection requirements related to
submitted in response to this notice will
disclosure of relative values of optional
be summarized and/or included in the
forms of benefit.
request for OMB approval. All
comments will become a matter of
DATES: Written comments should be
public record.
received on or before February 5, 2018
Comments are invited on: (a) Whether
to be assured of consideration.
the collection of information is
ADDRESSES: Direct all written comments
necessary for the proper performance of
to L. Brimmer, Internal Revenue
the functions of the agency, including
Service, Room 6526, 1111 Constitution
whether the information shall have
Avenue NW., Washington, DC 20224.
practical utility; (b) the accuracy of the
FOR FURTHER INFORMATION CONTACT:
agency’s estimate of the burden of the
Requests for additional information or
collection of information; (c) ways to
copies of the regulations should be
enhance the quality, utility, and clarity
directed to Sara Covington, (202) 317
of the information to be collected; (d)
6038, at Internal Revenue Service, Room
ways to minimize the burden of the
6526, 1111 Constitution Avenue NW.,
collection of information on
Washington, DC 20224, or through the
respondents, including through the use
internet at Sara.L.Covington@irs.gov.
of automated collection techniques or
SUPPLEMENTARY INFORMATION:
other forms of information technology;
Title: Disclosure of Relative Values of and (e) estimates of capital or start-up
Optional Forms of Benefit.
costs and costs of operation,
OMB Number: 1545–0928.
maintenance, and purchase of services
Regulation Project Number: T.D. 9099. to provide information.
Abstract: This document contains
Approved: November 28, 2017.
final regulations that consolidate the
L. Brimmer,
content requirements applicable to
Senior Tax Analyst.
explanations of qualified joint and
[FR Doc. 2017–26178 Filed 12–4–17; 8:45 am]
survivor annuities and qualified
BILLING CODE 4830–01–P
preretirement survivor annuities
payable under certain retirement plans,
and specify requirements for disclosing
DEPARTMENT OF THE TREASURY
the relative value of optional forms of
benefit that are payable from certain
Internal Revenue Service
retirement plans in lieu of a qualified
joint and survivor annuity. These
Proposed Collection; Comment
regulations affect plan sponsors and
Request for Regulation Project
administrators, and participants in and
beneficiaries of, certain retirement
AGENCY: Internal Revenue Service (IRS),
plans.
Treasury.
VerDate Sep<11>2014
18:13 Dec 04, 2017
Jkt 244001
PO 00000
Frm 00106
Fmt 4703
Sfmt 4703
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 information
collections, as required by the
Paperwork Reduction Act of 1995. The
IRS is soliciting comments concerning
information collection requirements
related to certain asset transfers to a tax
exempt entity.
DATES: Written comments should be
received on or before February 5, 2018
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.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the regulation should be
directed to Sara Covington, (202) 317
6038, 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: Certain Asset Transfers to a TaxExempt Entity.
OMB Number: 1545–1633.
Regulation Project Number: T.D. 8802.
Abstract: The written representation
requested from a tax-exempt entity in
regulations section 1.337(d)–4(b)(1)(A)
concerns its plans to use assets received
from a taxable corporation in a taxable
unrelated trade or business. The taxable
corporation is not taxable on gain if the
assets are used in a taxable unrelated
trade or business.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of a
currently approved collection.
Affected Public: Not-for-profit
institutions, business or other for-profit
organizations.
Estimated Number of Respondents:
25.
Estimated Time per Respondent: 5
hrs.
Estimated Total Annual Burden
Hours: 125.
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
SUMMARY:
E:\FR\FM\05DEN1.SGM
05DEN1
Agencies
[Federal Register Volume 82, Number 232 (Tuesday, December 5, 2017)]
[Notices]
[Pages 57527-57528]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2017-26174]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Form 8302
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
information collections, as required by the Paperwork Reduction Act of
1995. The IRS is soliciting comments concerning Form 8302, Electronic
Deposit of Tax Refund of $1 Million or More.
DATES: Written comments should be received on or before February 5,
2018 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.
FOR FURTHER INFORMATION CONTACT: Requests for additional information
or copies of the form and instructions should be directed to Sara
Covington, at (202) 317-6038, at 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: Electronic Deposit of Tax Refund of $1 Million or More.
OMB Number: 1545-1763.
Form Number: 8302.
Abstract: This form is used to request an electronic deposit of a
tax refund of $1 million or more directly into an account at any U.S.
bank or other financial institution that accepts electronic deposits.
Current Actions: There are no changes being made to Form 8302 at
this time.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations,
individuals or households.
Estimated Number of Respondents: 584.
Estimated Time per Respondent: 2.96 hours.
Estimated Total Annual Burden Hours: 1729.
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.
[[Page 57528]]
Approved: November 28, 2017.
L. Brimmer,
Senior Tax Analyst.
[FR Doc. 2017-26174 Filed 12-4-17; 8:45 am]
BILLING CODE 4830-01-P