Proposed Collection; Comment Request for Form 8952, 4127-4128 [2018-01658]
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Federal Register / Vol. 83, No. 19 / Monday, January 29, 2018 / Notices
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 information return for tax
credit bonds.
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: Information Return for Tax
Credit Bonds.
OMB Number: 1545–2160.
Regulation Project Number: Form
8038–TC.
Abstract: Form 8038–TC is used by
issuers of qualified tax-exempt credit
bonds, including tax credit bonds
enacted under American Recovery and
Reinvestment Act of 2009, to capture
information required by IRC section
149(e) using a schedule approach. For
applicable types of bond issues, filers
will this form instead of Form 8038,
Information Return for Tax-Exempt
Private Activity Bond Issues.
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: Not for profit
institutions.
Estimated Number of Respondents:
540.
Estimated Time per Respondent:
37.58 hours.
Estimated Total Annual Burden
Hours: 20,294.
sradovich on DSK3GMQ082PROD with NOTICES
SUMMARY:
VerDate Sep<11>2014
18:19 Jan 26, 2018
Jkt 244001
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 17, 2018.
L. Brimmer,
Senior Tax Analyst.
[FR Doc. 2018–01660 Filed 1–26–18; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 8952
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 Form 8952,
SUMMARY:
PO 00000
Frm 00105
Fmt 4703
Sfmt 4703
4127
Applications for Voluntary
Classification Settlement Program.
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 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 (202) 317–
6009 or, through the internet at
Lanita.VanDyke@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Application for Voluntary
Classification Settlement Program.
OMB Number: 1545–2215.
Form Number: 8952.
Abstract: Form 8952 was created by
the IRS in conjunction with the
development of a new program to
permit taxpayers to voluntarily
reclassify workers as employees for
federal employment tax purposes and
obtain similar relief to that obtained in
the current Classification Settlement
Program. To participate in the program,
taxpayers must meet certain eligibility
requirements, apply to participate in
VCSP, and enter into closing agreements
with the IRS.
Type of Review: Extension of a
currently approved collection.
Affected Public: Businesses and other
for-profit organizations.
Estimated Number of Respondents:
1,700.
Estimated Time per Respondent: 9
Hours, 51 minutes.
Estimated Total Annual Burden
Hours: 16,745.
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
E:\FR\FM\29JAN1.SGM
29JAN1
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.
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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
]]>Agencies
[Federal Register Volume 83, Number 19 (Monday, January 29, 2018)]
[Notices]
[Pages 4127-4128]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2018-01658]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Form 8952
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 Form 8952, Applications for Voluntary
Classification Settlement Program.
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 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 (202) 317-6009 or, through the internet at
[email protected].
SUPPLEMENTARY INFORMATION:
Title: Application for Voluntary Classification Settlement Program.
OMB Number: 1545-2215.
Form Number: 8952.
Abstract: Form 8952 was created by the IRS in conjunction with the
development of a new program to permit taxpayers to voluntarily
reclassify workers as employees for federal employment tax purposes and
obtain similar relief to that obtained in the current Classification
Settlement Program. To participate in the program, taxpayers must meet
certain eligibility requirements, apply to participate in VCSP, and
enter into closing agreements with the IRS.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses and other for-profit organizations.
Estimated Number of Respondents: 1,700.
Estimated Time per Respondent: 9 Hours, 51 minutes.
Estimated Total Annual Burden Hours: 16,745.
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
[[Page 4128]]
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
