Proposed Collection; Comment Request for Form 8453-FE, Form 8453-EMP, 8879-F and Form 8879-EMP, 9577-9578 [2018-04451]
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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
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06MRN1
9578
Federal Register / Vol. 83, No. 44 / Tuesday, March 6, 2018 / Notices
sradovich on DSK3GMQ082PROD with NOTICES
electronic income tax return, and if
applicable consent to electronic funds
withdrawal.
Estimated Number of Respondents:
1,774,081.
Estimated Time per Response: 1
hours, 13 minutes.
Estimated Total Annual Burden
Hours: 2,164,379.
Current Actions: There are no changes
to the Forms (8453–FE, 8453–EMP,
8879–EMP and 8879–F) in this
collection.
Type of Review: Extension of a
previously approved collection.
Affected Public: Business or other forprofit organizations, and individuals, or
households.
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:
VerDate Sep<11>2014
21:39 Mar 05, 2018
Jkt 244001
(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 26, 2018.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2018–04451 Filed 3–5–18; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Advisory Group to the Commissioner
of Internal Revenue; Charter Renewal
Internal Revenue Service (IRS),
Treasury.
AGENCY:
ACTION:
Notice.
The Charter for the Taxpayer
Advocacy Panel Committee (TAP), has
SUMMARY:
PO 00000
Frm 00105
Fmt 4703
Sfmt 9990
been renewed for a two-year period
beginning February 27, 2018.
FOR FURTHER INFORMATION CONTACT:
Ms.Terrie English, Taxpayer Advocacy
Panel Director, at (214) 413–6522 or
TaxpayerAdvocacyPanel@irs.gov.
Notice is
hereby given under section 10(a)(2) of
the Federal Advisory Committee Act, 5
U.S.C. App. (1988), and with the
approval of the Secretary of the
Treasury to announce the charter
renewal for the Taxpayer Advocacy
Panel Committee (TAP). The TAP
purpose is to provide a taxpayer
perspective to the Internal Revenue
Service (IRS) on critical tax
administrative programs. The TAP shall
provide listening opportunities for
taxpayers to independently identify
suggestions or comments to improve IRS
customer service through grass roots
outreach efforts, and have direct access
to elevate improvement
recommendations to the appropriate
operating divisions. The TAP shall also
serve as a focus group to provide
suggestions and/or recommendations
directly to IRS management on IRS
strategic initiatives.
SUPPLEMENTARY INFORMATION:
Dated: March 1, 2018.
Antoinette Ross,
Acting Director, Taxpayer Advocacy Panel.
[FR Doc. 2018–04548 Filed 3–5–18; 8:45 am]
BILLING CODE 4830–01–P
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]]>Agencies
[Federal Register Volume 83, Number 44 (Tuesday, March 6, 2018)]
[Notices]
[Pages 9577-9578]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2018-04451]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Form 8453-FE, Form 8453-
EMP, 8879-F and Form 8879-EMP
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 Form 8453-FE, U.S. Estate or Trust Declaration and Signature
for an IRS e-file 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
[email protected].
SUPPLEMENTARY INFORMATION:
Title: U.S. Estate of Trust Income Tax Declaration and Signature
for Electronic and Magnetic Media Filing.
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
[[Page 9578]]
electronic income tax return, and if applicable consent to electronic
funds withdrawal.
Estimated Number of Respondents: 1,774,081.
Estimated Time per Response: 1 hours, 13 minutes.
Estimated Total Annual Burden Hours: 2,164,379.
Current Actions: There are no changes to the Forms (8453-FE, 8453-
EMP, 8879-EMP and 8879-F) in this collection.
Type of Review: Extension of a previously approved collection.
Affected Public: Business or other for-profit organizations, and
individuals, or households.
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: February 26, 2018.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2018-04451 Filed 3-5-18; 8:45 am]
BILLING CODE 4830-01-P
