Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple IRS Information Collection Requests, 8317-8318 [2018-03834]
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Federal Register / Vol. 83, No. 38 / Monday, February 26, 2018 / Notices
DEPARTMENT OF THE TREASURY
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Agency Information Collection
Activities; Submission for OMB
Review; Comment Request; Claim
Against the United States for the
Proceeds of a Government Check
Art Advisory Panel of the
Commissioner of Internal Revenue
Internal Revenue Service,
Treasury.
AGENCY:
Notice of renewal of the Art
Advisory Panel of the Commissioner of
Internal Revenue.
ACTION:
The charter for the Art
Advisory Panel has been renewed for a
two-year period beginning February 3,
2018.
SUMMARY:
FOR FURTHER INFORMATION CONTACT:
daltland on DSKBBV9HB2PROD with NOTICES
Maricarmen R. Cuello, C:AP:SO:ART, 51
SW 1st Avenue, Miami, FL 33130,
Telephone No. (305) 982–5364 (not a
toll free number).
Notice is hereby given under section
10(a)(2) of the Federal Advisory
Committee Act (5 U.S.C. App. 2), that
the Art Advisory Panel of the
Commissioner of Internal Revenue, a
necessary committee that is in the
public interest, has been renewed for an
additional two years beginning on
February 3, 2018.
The Panel helps the Internal Revenue
Service review and evaluate the
acceptability of property appraisals
submitted by taxpayers in support of the
fair market value claimed on works of
art involved in Federal Income, Estate or
Gift taxes in accordance with sections
170, 2031, and 2512 of the Internal
Revenue Code of 1986, as amended.
For the Panel to perform this function,
Panel records and discussions must
include tax return information.
Therefore, the Panel meetings will be
closed to the public since all portions of
the meetings will concern matters that
are exempted from disclosure under the
provisions of section 552b(c)(3), (4), (6)
and (7) of Title 5 of the U.S. Code. This
determination, which is in accordance
with section 10(d) of the Federal
Advisory Committee Act, is necessary to
protect the confidentiality of tax returns
and return information as required by
section 6103 of the Internal Revenue
Code.
David J. Kautter,
Acting Commissioner of Internal Revenue.
[FR Doc. 2018–03896 Filed 2–23–18; 8:45 am]
BILLING CODE 4830–01–P
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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 March 28, 2018 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 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 Quintana by
emailing PRA@treasury.gov, calling
(202) 622–0489, or viewing the entire
information collection request at
www.reginfo.gov.
SUMMARY:
SUPPLEMENTARY INFORMATION:
Bureau of the Fiscal Service (FS)
Title: Claim against the United States
for the Proceeds of a Government Check.
OMB Control Number: 1530–0010.
Type of Review: Extension without
change of a currently approved
collection.
Abstract: This series of forms are used
to collect information needed to process
an individual’s claim for non-receipt of
proceeds from a U.S. Treasury check or
electronic benefit payments. Once the
information is analyzed, a
determination is made and a
recommendation is submitted to the
program agency to either settle or deny
the claim.
Form: FMS 1133, 1133–A.
Affected Public: Individuals and
households.
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8317
Estimated Total Annual Burden
Hours: 8,609.
Authority: 44 U.S.C. 3501 et seq.
Dated: February 21, 2018.
Spencer W. Clark,
Treasury PRA Clearance Officer.
[FR Doc. 2018–03833 Filed 2–23–18; 8:45 am]
BILLING CODE 4810–AS–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 March 28, 2018 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 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 Quintana by
emailing PRA@treasury.gov, calling
(202) 622–0489, or viewing the entire
information collection request at
www.reginfo.gov.
SUPPLEMENTARY INFORMATION:
SUMMARY:
Internal Revenue Service (IRS)
Title: Form 843—Claim for Refund
and Request for Abatement.
OMB Control Number: 1545–0024.
Type of Review: Extension without
change of a currently approved
collection.
Abstract: IRC section 6402, 6404, and
sections 301.6404–2, and 301.6404–3 of
the regulations allow for refunds of
taxes (except income taxes) or refund,
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8318
Federal Register / Vol. 83, No. 38 / Monday, February 26, 2018 / Notices
abatement, or credit of interest,
penalties, and additions to tax in the
event of errors or certain action by the
IRS. Form 843 is used by taxpayers to
claim these refunds, credits, or
abatements.
Form: IRS Form 843.
Affected Public: Individuals and
households.
Estimated Total Annual Burden
Hours: 875,295.
Title: Form 1041–A—U.S. Information
Return-Trust Accumulation of
Charitable Amounts.
OMB Control Number: 1545–0094.
Type of Review: Extension without
change of a currently approved
collection.
Abstract: Form 1041–A is used to
report the information required in 26
U.S.C. 6034 concerning accumulation
and distribution of charitable amounts.
The data is used to verify that amounts
for which a charitable deduction was
allowed are used for charitable
purposes.
Form: IRS Form 1041–A.
Affected Public: Individuals and
households.
Estimated Total Annual Burden
Hours: 4,396,854.
Title: Request for Change in Plan/
Trust Year.
OMB Control Number: 1545–0201.
Type of Review: Extension without
change of a currently approved
collection.
Abstract: Form 5308 is used to request
permission to change the plan or trust
year for a pension benefit plan. The
information submitted is used in
determining whether IRS should grant
permission for the change.
Form: IRS Form 5308.
Affected Public: Businesses or other
for-profits.
Estimated Total Annual Burden
Hours: 14.
Title: Monthly Tax Return for Wagers.
OMB Control Number: 1545–0235.
Type of Review: Extension without
change of a currently approved
collection.
Abstract: Form 730 is used to identify
taxable wagers and collect the tax
monthly. The information is used to
determine if persons accepting wagers
are correctly reporting the amount of
wagers and paying the required tax.
Form: IRS Form 730.
Affected Public: Businesses or other
for-profits.
Estimated Total Annual Burden
Hours: 418,362.
Title: TD 8426—Certain Returned
Magazines, Paperbacks or Records (IA–
195–78).
OMB Control Number: 1545–0879.
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18:38 Feb 23, 2018
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Type of Review: Extension without
change of a currently approved
collection.
Abstract: The final regulations
provide rules relating to an exclusion
from gross income for certain returned
merchandise. The regulations provide
that in addition to physical return of the
merchandise, a written statement listing
certain information may constitute
evidence of the return. Taxpayers who
receive physical evidence of the return
may, in lieu of retaining physical
evidence, retain documentary evidence
of the return. Taxpayers in the trade or
business of selling magazines,
paperbacks, or records, who elect to use
a certain method of accounting, are
affected.
Form: None.
Affected Public: Businesses or other
for-profits.
Estimated Total Annual Burden
Hours: 8,125.
Title: Form 8582—Passive Activity
Loss Limitations.
OMB Control Number: 1545–1008.
Type of Review: Extension without
change of a currently approved
collection.
Abstract: Under Internal Revenue
Code section 469, losses from passive
activities, to the extent that they exceed
income from passive activities, cannot
be deducted against non-passive
income. Form 8582 is used to figure the
passive activity loss allowed and the
loss to be reported on the tax return.
Form: IRS Form 8582.
Affected Public: Individuals and
households.
Estimated Total Annual Burden
Hours: 875,000.
Title: Form 5305A–SEP—Salary
Reduction Simplified Employee
Pension-Individual Retirement
Accounts Contribution Agreement.
OMB Control Number: 1545–1012.
Type of Review: Extension without
change of a currently approved
collection.
Abstract: Form 5305A–SEP is used by
an employer to make an agreement to
provide benefits to all employees under
a salary reduction Simplified Employee
Pension (SEP) described in section
408(k). This form is not to be filed with
IRS, but is to be retained in the
employer’s records as proof of
establishing such a plan, thereby
justifying a deduction for contributions
made to the SEP. The data is used to
verify the deduction.
Form: IRS Form 5305A–SEP.
Affected Public: Businesses or other
for-profits.
Estimated Total Annual Burden
Hours: 972,000.
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Title: Low-Income Housing Credit
Agencies Report of Noncompliance or
Building Disposition.
OMB Control Number: 1545–1204.
Type of Review: Extension without
change of a currently approved
collection.
Abstract: Form 8823 is used by
housing agencies to report
noncompliance with the low-income
housing provisions of Code section 42.
Form: IRS Form 8823.
Affected Public: State and Local
Governments.
Estimated Total Annual Burden
Hours: 303,200.
Title: TD 8383 Disclosure of Tax
Return Information for Purposes of
Quality or Peer Reviews.
OMB Control Number: 1545–1209.
Type of Review: Extension without
change of a currently approved
collection.
Abstract: Section 7216 of the Internal
Revenue Code of 1986 authorizes the
disclosure or use of information by tax
return preparers for purposes of quality
or peer reviews. Section 7216 authorizes
the issuance of regulations for guidance
in this matter. Section 301.7216–2(p)
contains a requirement that tax return
preparers being reviewed will maintain
a record of the review, include the
information reviewed and the identity
of the persons conducting the review.
Form: None.
Affected Public: Businesses or other
for-profits.
Estimated Total Annual Burden
Hours: 250,000.
Authority: 44 U.S.C. 3501 et seq.
Dated: February 21, 2018.
Spencer W. Clark,
Treasury PRA Clearance Officer.
[FR Doc. 2018–03834 Filed 2–23–18; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Agency Information Collection
Activities; Submission for OMB
Review; Comment Request; Generic
Clearance for Voluntary Surveys To
Implement E.O. 12862
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
SUMMARY:
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]]>Agencies
[Federal Register Volume 83, Number 38 (Monday, February 26, 2018)]
[Notices]
[Pages 8317-8318]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2018-03834]
-----------------------------------------------------------------------
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 March 28, 2018 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 Quintana 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: Form 843--Claim for Refund and Request for Abatement.
OMB Control Number: 1545-0024.
Type of Review: Extension without change of a currently approved
collection.
Abstract: IRC section 6402, 6404, and sections 301.6404-2, and
301.6404-3 of the regulations allow for refunds of taxes (except income
taxes) or refund,
[[Page 8318]]
abatement, or credit of interest, penalties, and additions to tax in
the event of errors or certain action by the IRS. Form 843 is used by
taxpayers to claim these refunds, credits, or abatements.
Form: IRS Form 843.
Affected Public: Individuals and households.
Estimated Total Annual Burden Hours: 875,295.
Title: Form 1041-A--U.S. Information Return-Trust Accumulation of
Charitable Amounts.
OMB Control Number: 1545-0094.
Type of Review: Extension without change of a currently approved
collection.
Abstract: Form 1041-A is used to report the information required in
26 U.S.C. 6034 concerning accumulation and distribution of charitable
amounts. The data is used to verify that amounts for which a charitable
deduction was allowed are used for charitable purposes.
Form: IRS Form 1041-A.
Affected Public: Individuals and households.
Estimated Total Annual Burden Hours: 4,396,854.
Title: Request for Change in Plan/Trust Year.
OMB Control Number: 1545-0201.
Type of Review: Extension without change of a currently approved
collection.
Abstract: Form 5308 is used to request permission to change the
plan or trust year for a pension benefit plan. The information
submitted is used in determining whether IRS should grant permission
for the change.
Form: IRS Form 5308.
Affected Public: Businesses or other for-profits.
Estimated Total Annual Burden Hours: 14.
Title: Monthly Tax Return for Wagers.
OMB Control Number: 1545-0235.
Type of Review: Extension without change of a currently approved
collection.
Abstract: Form 730 is used to identify taxable wagers and collect
the tax monthly. The information is used to determine if persons
accepting wagers are correctly reporting the amount of wagers and
paying the required tax.
Form: IRS Form 730.
Affected Public: Businesses or other for-profits.
Estimated Total Annual Burden Hours: 418,362.
Title: TD 8426--Certain Returned Magazines, Paperbacks or Records
(IA-195-78).
OMB Control Number: 1545-0879.
Type of Review: Extension without change of a currently approved
collection.
Abstract: The final regulations provide rules relating to an
exclusion from gross income for certain returned merchandise. The
regulations provide that in addition to physical return of the
merchandise, a written statement listing certain information may
constitute evidence of the return. Taxpayers who receive physical
evidence of the return may, in lieu of retaining physical evidence,
retain documentary evidence of the return. Taxpayers in the trade or
business of selling magazines, paperbacks, or records, who elect to use
a certain method of accounting, are affected.
Form: None.
Affected Public: Businesses or other for-profits.
Estimated Total Annual Burden Hours: 8,125.
Title: Form 8582--Passive Activity Loss Limitations.
OMB Control Number: 1545-1008.
Type of Review: Extension without change of a currently approved
collection.
Abstract: Under Internal Revenue Code section 469, losses from
passive activities, to the extent that they exceed income from passive
activities, cannot be deducted against non-passive income. Form 8582 is
used to figure the passive activity loss allowed and the loss to be
reported on the tax return.
Form: IRS Form 8582.
Affected Public: Individuals and households.
Estimated Total Annual Burden Hours: 875,000.
Title: Form 5305A-SEP--Salary Reduction Simplified Employee
Pension-Individual Retirement Accounts Contribution Agreement.
OMB Control Number: 1545-1012.
Type of Review: Extension without change of a currently approved
collection.
Abstract: Form 5305A-SEP is used by an employer to make an
agreement to provide benefits to all employees under a salary reduction
Simplified Employee Pension (SEP) described in section 408(k). This
form is not to be filed with IRS, but is to be retained in the
employer's records as proof of establishing such a plan, thereby
justifying a deduction for contributions made to the SEP. The data is
used to verify the deduction.
Form: IRS Form 5305A-SEP.
Affected Public: Businesses or other for-profits.
Estimated Total Annual Burden Hours: 972,000.
Title: Low-Income Housing Credit Agencies Report of Noncompliance
or Building Disposition.
OMB Control Number: 1545-1204.
Type of Review: Extension without change of a currently approved
collection.
Abstract: Form 8823 is used by housing agencies to report
noncompliance with the low-income housing provisions of Code section
42.
Form: IRS Form 8823.
Affected Public: State and Local Governments.
Estimated Total Annual Burden Hours: 303,200.
Title: TD 8383 Disclosure of Tax Return Information for Purposes of
Quality or Peer Reviews.
OMB Control Number: 1545-1209.
Type of Review: Extension without change of a currently approved
collection.
Abstract: Section 7216 of the Internal Revenue Code of 1986
authorizes the disclosure or use of information by tax return preparers
for purposes of quality or peer reviews. Section 7216 authorizes the
issuance of regulations for guidance in this matter. Section 301.7216-
2(p) contains a requirement that tax return preparers being reviewed
will maintain a record of the review, include the information reviewed
and the identity of the persons conducting the review.
Form: None.
Affected Public: Businesses or other for-profits.
Estimated Total Annual Burden Hours: 250,000.
Authority: 44 U.S.C. 3501 et seq.
Dated: February 21, 2018.
Spencer W. Clark,
Treasury PRA Clearance Officer.
[FR Doc. 2018-03834 Filed 2-23-18; 8:45 am]
BILLING CODE 4830-01-P
