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