Proposed Collection; Comment Request for Regulation Project, 4128-4129 [2018-01652]
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4128
Federal Register / Vol. 83, No. 19 / Monday, January 29, 2018 / Notices
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: January 23, 2018.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2018–01658 Filed 1–26–18; 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
comments concerning employers’
qualified educational assistance
programs.
SUMMARY:
Written comments should be
received on or before March 30, 2018 to
be assured of consideration.
ADDRESSES: Direct all written comments
to Laurie 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 LaNita Van Dyke at Internal
Revenue Service, Room 6526, 1111
Constitution Avenue NW, Washington,
DC 20224, or (202) 317–6009 or, through
the internet at Lanita.VanDyke@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Employers’ Qualified
Educational Assistance Programs.
OMB Number: 1545–0768.
sradovich on DSK3GMQ082PROD with NOTICES
DATES:
VerDate Sep<11>2014
18:19 Jan 26, 2018
Jkt 244001
Regulation Project Number: EE–178–
78 (TD 7898).
Abstract: Internal Revenue Code
section 127(a) provides that the gross
income of an employee does not include
amounts paid or expenses incurred by
an employer if furnished to the
employee pursuant to a qualified
educational assistance program. This
regulation requires that a qualified
educational assistance program must be
a separate written plan of the employer
and that employees must be notified of
the availability and terms of the
program. Also, substantiation may be
required to verify that employees are
entitled to exclude from their gross
income amounts paid or expenses
incurred by the employer.
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, and individuals or
households.
Estimated Number of Respondents:
5,200.
Estimated Time per Respondent: 7
minutes.
Estimated Total Annual Burden
Hours: 615.
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,
PO 00000
Frm 00106
Fmt 4703
Sfmt 4703
maintenance, and purchase of services
to provide information.
Approved: January 23, 2018.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2018–01653 Filed 1–26–18; 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. The
IRS is soliciting comments concerning
information collection requirements
related to real estate mortgage conduits;
reporting requirements and other
administrative matters; and allocation of
allocable investment expense; original
issue discount reporting requirements.
DATES: Written comments should be
received on or before March 30, 2018 to
be assured of consideration.
ADDRESSES: Direct all written comments
to Laurie Brimmer, Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of this regulation should be
directed to LaNita Van Dyke, at Internal
Revenue Service, Room 6526, 1111
Constitution Avenue NW, Washington,
DC 20224, or (202) 317–6009 or, through
the internet, at Lanita.VanDyke@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: T.D. 8366, Real Estate Mortgage
Investment Conduits; Reporting
Requirements and Other Administrative
Matters. T.D. 8431, Allocation of
Allocable Investment Expense; Original
Issue Discount Reporting Requirements.
OMB Number: 1545–1018.
Regulation Project Number: T.D. 8366
and T.D. 8431.
Abstract: T.D. 8366 contains
temporary and final regulations relating
to real estate mortgage investment
conduits (REMICS). T.D. 8431 contains
final regulations relating to reporting
requirements with respect to singleSUMMARY:
E:\FR\FM\29JAN1.SGM
29JAN1
sradovich on DSK3GMQ082PROD with NOTICES
Federal Register / Vol. 83, No. 19 / Monday, January 29, 2018 / Notices
class real estate mortgage investment
conduits (REMICs) and the market
discount fraction reported with other
REMIC information. This document also
contains final regulations that require an
issuer of publicly offered debt
instruments with original issue discount
(OID) to file an information return with
the Internal Revenue Service. The
relevant provisions in the Internal
Revenue Code were added or amended
by the Tax Reform Act of 1984, the Tax
Reform Act of 1986, and by the
Technical and Miscellaneous Revenue
Act of 1988.
Current Actions: There is no change to
these existing regulations.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Responses:
9,725.
Estimated Time per Respondent: 6
minutes.
Estimated Total Annual Burden
Hours: 978.
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
VerDate Sep<11>2014
18:19 Jan 26, 2018
Jkt 244001
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: January 23, 2018.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2018–01652 Filed 1–26–18; 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 continuing
information collections, as required by
the Paperwork Reduction Act of 1995.
The IRS is soliciting comments
concerning credits for affected disaster
area employers.
DATES: Written comments should be
received on or before March 30, 2018 to
be assured of consideration.
ADDRESSES: Direct all written comments
to L. Brimmer, Internal Revenue
Service, Room 6529, 1111 Constitution
Avenue NW, Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the form should be directed to
Kerry Dennis, at (202) 317–5751 or
Internal Revenue Service, Room 6529,
1111 Constitution Avenue NW,
Washington, DC 20224, or through the
internet, at Kerry.Dennis@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Credits for Affected Disaster
Area Employers.
OMB Number: 1545–1978.
Regulation Project Number: Form
5884–A.
Abstract: Form 5884–A is used to
figure the employee retention credit that
an eligible employer who conducted an
active trade or business in the Hurricane
Harvey, Irma, or Maria disaster zones
may claim. The credit is equal to 40
SUMMARY:
PO 00000
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Fmt 4703
Sfmt 9990
4129
percent of qualified wages for each
eligible employee (up to a maximum of
$6,000 in qualified wages per
employee).
Current Actions: There are no changes
to the paperwork burden previously
approved by OMB.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations, and farms.
Estimated Number of Respondents:
250,000.
Estimated Time per Respondent: 3.04
hours.
Estimated Total Annual Burden
Hours: 760,000.
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: January 16, 2018.
L. Brimmer,
Senior Tax Analyst.
[FR Doc. 2018–01656 Filed 1–26–18; 8:45 am]
BILLING CODE 4830–01–P
E:\FR\FM\29JAN1.SGM
29JAN1
]]>Agencies
[Federal Register Volume 83, Number 19 (Monday, January 29, 2018)]
[Notices]
[Pages 4128-4129]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2018-01652]
-----------------------------------------------------------------------
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. The IRS is soliciting comments
concerning information collection requirements related to real estate
mortgage conduits; reporting requirements and other administrative
matters; and allocation of allocable investment expense; original issue
discount reporting requirements.
DATES: Written comments should be received on or before March 30, 2018
to be assured of consideration.
ADDRESSES: Direct all written comments to Laurie Brimmer, Internal
Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC
20224.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of this regulation should be directed to LaNita Van Dyke, at
Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW,
Washington, DC 20224, or (202) 317-6009 or, through the internet, at
[email protected].
SUPPLEMENTARY INFORMATION:
Title: T.D. 8366, Real Estate Mortgage Investment Conduits;
Reporting Requirements and Other Administrative Matters. T.D. 8431,
Allocation of Allocable Investment Expense; Original Issue Discount
Reporting Requirements.
OMB Number: 1545-1018.
Regulation Project Number: T.D. 8366 and T.D. 8431.
Abstract: T.D. 8366 contains temporary and final regulations
relating to real estate mortgage investment conduits (REMICS). T.D.
8431 contains final regulations relating to reporting requirements with
respect to single-
[[Page 4129]]
class real estate mortgage investment conduits (REMICs) and the market
discount fraction reported with other REMIC information. This document
also contains final regulations that require an issuer of publicly
offered debt instruments with original issue discount (OID) to file an
information return with the Internal Revenue Service. The relevant
provisions in the Internal Revenue Code were added or amended by the
Tax Reform Act of 1984, the Tax Reform Act of 1986, and by the
Technical and Miscellaneous Revenue Act of 1988.
Current Actions: There is no change to these existing regulations.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations.
Estimated Number of Responses: 9,725.
Estimated Time per Respondent: 6 minutes.
Estimated Total Annual Burden Hours: 978.
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: January 23, 2018.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2018-01652 Filed 1-26-18; 8:45 am]
BILLING CODE 4830-01-P
