Proposed Collection; Comment Request for Regulation Project, 9576-9577 [2018-04450]

Download as PDF sradovich on DSK3GMQ082PROD with NOTICES 9576 Federal Register / Vol. 83, No. 44 / Tuesday, March 6, 2018 / Notices customers and stakeholders. It will also allow feedback to contribute directly to the improvement of program management. Feedback or information collected under this generic clearance will provide useful information, but it will not yield data that can be generalized to the overall population. The Department will submit a collection for approval under this generic clearance if it meets the following conditions: • The collections are voluntary. • The collections are low-burden for respondents (based on considerations of total burden hours, total number of respondents, or burden-hours per respondent) and are low-cost for both the respondents and the Federal Government. • The collections are noncontroversial and do not raise issues of concern to other Federal agencies. • Any collection is targeted to the solicitation of opinions from respondents who have experience with the program or may have experience with the program in the near future. • Personally identifiable information (PII) is collected only to the extent necessary and is not retained. • Information gathered is intended to be used only internally for general service improvement and program management purposes and is not intended for release outside of the Department (if released, the Department must indicate the qualitative nature of the information). This type of generic clearance for qualitative information will not be used for quantitative information collections that are designed to yield reliably actionable results, such as monitoring trends over time or documenting program performance. Such data uses require more rigorous designs that address: The target population to which generalizations will be made, the sampling frame, the sample design (including stratification and clustering), the precision requirements or power calculations that justify the proposed sample size, the expected response rate, methods for assessing potential nonresponse bias, the protocols for data collection, and any testing procedures that were or will be undertaken prior to fielding the study. Depending on the degree of influence the results are likely to have, such collections may still be eligible for submission for other generic mechanisms that are designed to yield quantitative results. Type of Review: New. Affected Public: Individuals and households, businesses and organizations, State, Local or Tribal Governments. VerDate Sep<11>2014 21:39 Mar 05, 2018 Jkt 244001 Estimated Number of Respondents: 6,000. Estimated Annual Responses: 2,000. Estimated Annual Burden Hours: 2,000 hours. Frequency: One-time requirement. Issued in Washington, DC, on February 27, 2018. Habib Azarsina, OST Privacy & PRA Officer, Office of the Chief Information Officer. [FR Doc. 2018–04504 Filed 3–5–18; 8:45 am] BILLING CODE 4910–9X–P Internal Revenue Service Internal Revenue Service, Department of Treasury. ACTION: Notice. AGENCY: The charter for the Electronic Tax Administration Advisory Committee (ETAAC) was renewed on February 27, 2018, in accordance with the Federal Advisory Committee Act (FACA). SUMMARY: FOR FURTHER INFORMATION CONTACT: Michael Deneroff at (202) 317–6851, or send an email to publicliaison@irs.gov. SUPPLEMENTARY INFORMATION: Notice is hereby given that the charter for the Electronic Tax Administration Advisory Committee (ETAAC) was renewed on February 27, 2018, in accordance with the Federal Advisory Committee Act (FACA), 5 U.S.C., App. 2. The establishment and operation of the Electronic Tax Administration Advisory Committee (ETAAC) is required by the Internal Revenue Service (IRS) Restructuring and Reform Act of 1998 (RRA 98), Title II, Section 2001(b)(2). The purpose of the ETAAC is to provide continued input into the development and implementation of the IRS organizational strategy for electronic tax administration. The ETAAC will provide an organized public forum for discussion of electronic tax administration issues such as prevention of identity theft and refund fraud in support of the overriding goal that paperless filing should be the preferred and most convenient method of filing tax and information returns. The ETAAC members will convey the public’s perceptions of IRS electronic tax administration activities, offer constructive observations about current or proposed policies, programs and procedures, and suggest improvements. Fmt 4703 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. Sfmt 4703 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 guidance necessary to facilitate business electronic filing under section 1561, guidance necessary to facilitate business electronic filing and reduction, guidance necessary to facilitate business election filing; finalization of controlled group qualification rules, and limitations on the importation of net built-in Losses. DATES: Written comments should be received on or before May 7, 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 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: T.D. 9304—Guidance Necessary to Facilitate Business Electronic Filing Under Section 1561, T.D. 9329— Guidance Necessary to Facilitate Business Electronic Filing and Burden Reduction, T.D. 9451—Guidance Necessary to Facilitate Business Election Filing; Finalization of Controlled Group Qualification Rules and T.D. 9759—Limitations on the Importation of Net Built-In Losses. OMB Number: 1545–2019. Regulation Project Numbers: TD 9304 (REG–161919–05), TD 9329 (REG134317–05), TD 9451 (REG– SUMMARY: Electronic Tax Administration Advisory Committee (ETAAC) Frm 00103 [FR Doc. 2018–04452 Filed 3–5–18; 8:45 am] AGENCY: DEPARTMENT OF TREASURY PO 00000 Dated: February 28, 2018. John Lipold, ETAAC Designated Federal Official. E:\FR\FM\06MRN1.SGM 06MRN1 sradovich on DSK3GMQ082PROD with NOTICES Federal Register / Vol. 83, No. 44 / Tuesday, March 6, 2018 / Notices 161919–05) and TD 9759 (REG–161948– 05). Abstract: TD 9304, regulations provide guidance to taxpayers regarding how to allocate the amounts of tax benefit items under section 1561(a) amongst the component members of a controlled group of corporations which have an apportionment plan in effect. TD 9329, contains final regulations that simplify, clarify, or eliminate reporting burdens and also eliminate regulatory impediments to the electronic filing of certain statements that taxpayers are required to include on or with their Federal income tax returns. TD 9451, provides guidance to taxpayers for determining which corporations are included in a controlled group of corporations. TD 9759, provide guidance for preventing the importation of loss when a corporation that is subject to U.S. income tax acquires loss property tax-free in certain transactions and the loss in the acquired property accrued outside the U.S. tax system by requiring the bases of the assets received to be equal to value. Current Actions: There are no changes to these existing regulations. Type of Review: Extension of a currently approved collection. Affected Public: Business or other forprofit organizations. Estimated Number of Respondents: 375,000. Estimated Time per Respondent: 1 hr., 40 minutes. Estimated Total Annual Burden Hours: 262,500. 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 VerDate Sep<11>2014 21:39 Mar 05, 2018 Jkt 244001 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: February 28, 2018. Laurie Brimmer, Senior Tax Analyst. [FR Doc. 2018–04450 Filed 3–5–18; 8:45 am] BILLING CODE P DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Form 8453–FE, Form 8453–EMP, 8879–F and Form 8879– EMP 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 Form 8453–FE, U.S. Estate or Trust Declaration and Signature for an IRS efile Return; Form 8453–EMP, Employment Tax Declaration for an IRS e-file Return; 8879–F, IRS e-file Signature Authorization for Form 1041 and Form 8879–EMP, IRS e-file Signature Authorization for Forms 940, 940–PR, 941, 941–PR, 941–SS, 943, 943–PR, 944, and 945. DATES: Written comments should be received on or before May 7, 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 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: U.S. Estate of Trust Income Tax Declaration and Signature for Electronic and Magnetic Media Filing. SUMMARY: PO 00000 Frm 00104 Fmt 4703 Sfmt 4703 9577 OMB Number: 1545–0967. Form Number: 8453–FE. Abstract: Form 8453–FE is used to authenticate the electronic Form 1041, U.S. Income Tax Return for Estates and Trusts, authorize the electronic filer to transmit via a third-party transmitter, and authorize an electronic fund withdrawal for payment of federal taxes owed. Estimated Number of Respondents: 2,150,000. Estimated Time per Response: 3 hours, 5 minutes. Estimated Total Annual Burden Hours: 6,622,000. Title: Employment Tax Declaration for an IRS e-file Return. OMB Number: 1545–0967. Form Numbers: 8453–EMP. Abstract: Form 8453–EMP will be used to authenticate an electronic employment tax form, authorize the electronic return originator (ERO), if any, to transmit via a third-party transmitter; authorize the intermediate service provider (ISP) to transmit via a third-party transmitter if filed online (not using an ERO), and provide the taxpayer’s consent to authorize an electronic funds withdrawal for payment of federal taxes owed. Estimated Number of Respondents: 8,538,400. Estimated Time per Response: 2 hours, 23 minutes. Estimated Total Annual Burden Hours: 20,406,776. Title: IRS e-file Signature Authorization for Forms 940, 940–PR, 941, 941–PR, 941–SS, 943, 943–PR, 944, and 945. OMB Number: 1545–0967. Form Number: 8879–EMP. Abstract: Form 8879–EMP is used if a taxpayer and the electronic return originator (ERO) want to use a personal identification number (PIN) to electronically sign an electronic employment tax return. It is also used to authorize an electronic funds withdrawal, enable an ERO to file and sign electronically. Estimated Number of Respondents: 8,538,400. Estimated Time per Response: 2 hours, 53 minutes. Estimated Total Annual Burden Hours: 24,590,592. Title: IRS e-file Signature Authorization for Form 1041. OMB Number: 1545–0967. Form Number: 8879–F. Abstract: Form 8879–F is used by an electronic return originator (ERO) when the fiduciary wants to use a personal identification number (PIN) to electronically sign an estate’s or trust’s E:\FR\FM\06MRN1.SGM 06MRN1

Agencies

[Federal Register Volume 83, Number 44 (Tuesday, March 6, 2018)]
[Notices]
[Pages 9576-9577]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2018-04450]


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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 guidance necessary to facilitate business electronic filing 
under section 1561, guidance necessary to facilitate business 
electronic filing and reduction, guidance necessary to facilitate 
business election filing; finalization of controlled group 
qualification rules, and limitations on the importation of net built-in 
Losses.

DATES: Written comments should be received on or before May 7, 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 Sara Covington, (202) 
317-6038, Internal Revenue Service, Room 6526, 1111 Constitution Avenue 
NW, Washington, DC 20224, or through the internet at 
[email protected].

SUPPLEMENTARY INFORMATION: 
    Title: T.D. 9304--Guidance Necessary to Facilitate Business 
Electronic Filing Under Section 1561, T.D. 9329--Guidance Necessary to 
Facilitate Business Electronic Filing and Burden Reduction, T.D. 9451--
Guidance Necessary to Facilitate Business Election Filing; Finalization 
of Controlled Group Qualification Rules and T.D. 9759--Limitations on 
the Importation of Net Built-In Losses.
    OMB Number: 1545-2019.
    Regulation Project Numbers: TD 9304 (REG-161919-05), TD 9329 
(REG134317-05), TD 9451 (REG-

[[Page 9577]]

161919-05) and TD 9759 (REG-161948-05).
    Abstract: TD 9304, regulations provide guidance to taxpayers 
regarding how to allocate the amounts of tax benefit items under 
section 1561(a) amongst the component members of a controlled group of 
corporations which have an apportionment plan in effect. TD 9329, 
contains final regulations that simplify, clarify, or eliminate 
reporting burdens and also eliminate regulatory impediments to the 
electronic filing of certain statements that taxpayers are required to 
include on or with their Federal income tax returns. TD 9451, provides 
guidance to taxpayers for determining which corporations are included 
in a controlled group of corporations. TD 9759, provide guidance for 
preventing the importation of loss when a corporation that is subject 
to U.S. income tax acquires loss property tax-free in certain 
transactions and the loss in the acquired property accrued outside the 
U.S. tax system by requiring the bases of the assets received to be 
equal to value.
    Current Actions: There are no changes to these existing 
regulations.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit organizations.
    Estimated Number of Respondents: 375,000.
    Estimated Time per Respondent: 1 hr., 40 minutes.
    Estimated Total Annual Burden Hours: 262,500.
    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: February 28, 2018.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2018-04450 Filed 3-5-18; 8:45 am]
 BILLING CODE P