Proposed Collection; Comment Request for Form 1041, 14552-14553 [2018-06892]
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amozie on DSK30RV082PROD with NOTICES
14552
Federal Register / Vol. 83, No. 65 / Wednesday, April 4, 2018 / Notices
should be directed to Martha R. Brinson,
at (202)317–5753, or at Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224, or
through the internet at
Martha.R.Brinson@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Electronic Federal Tax Payment
System (EFTPS).
OMB Number: 1545–1467.
Form Number: Forms 9779, 9783,
9787, and 9789.
Abstract: These forms are used by
business and individual taxpayers to
enroll in the Electronic Federal Tax
Payment System (EFTPS). EFTPS is an
electronic remittance processing system
the Service uses to accept electronically
transmitted federal tax payments.
EFTPS (1) establishes and maintains a
taxpayer data base which includes
entity information from the taxpayers or
their banks, (2) initiates the transfer of
the tax payment amount from the
taxpayer’s bank account, (3) validates
the entity information and selected
elements for each taxpayer, and (4)
electronically transmits taxpayer
payment data to the IRS.
Current Actions: There are no changes
being made to these forms.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals, business
or other for-profit organizations, and
state, local or tribal governments.
Estimated Number of Respondents:
4,350,000.
Estimated Total Annual Burden
Hours: 755,192.
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. Comments
will be 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 has 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,
VerDate Sep<11>2014
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Jkt 244001
and clarity of the information to be
collected; (d) ways to minimize the
burden of the collection of information
on respondents, including 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: March 29, 2018.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2018–06897 Filed 4–3–18; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 1041
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 1041, U.S. Income Tax Return for
Estates and Trusts, and related
Schedules D, I, J, K–1, Form 1041–V,
and Frequently Asked Questions (FAQs)
relating to the elections of deferred
foreign income.
DATES: Written comments should be
received on or before June 4, 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 Sandra Lowery at
Internal Revenue Service, Room 6526,
1111 Constitution Avenue NW,
Washington, DC 20224, or at (202) 317–
5754 or through the internet, at
Sandra.J.Lowery@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: U.S. Income Tax Return for
Estates and Trusts.
OMB Number: 1545–0092.
Form Number: Form 1041.
Abstract: IRC section 6012 requires
that an annual income tax return be
SUMMARY:
PO 00000
Frm 00143
Fmt 4703
Sfmt 4703
filed for estates and trusts. The data is
used by the IRS to determine that the
estates, trusts, and beneficiaries filed the
proper returns and paid the correct tax.
Public Law 115–97, section 14103 has
a retroactive effective date of 2017. In
order for taxpayers to fulfill their filing
obligations and report the correct
amount of tax under Section 14103, the
IRS developed FAQ’s to alert taxpayers
how and where to report this income on
their 2017 return. A critical part of this
effort includes alerting taxpayers of
their filing obligations and educating
them on how and where this would be
reported. The data will be utilized by
the IRS to ensure that the correct
amount of tax is paid.
Current Actions: There are no changes
being made to the form at this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations and individuals.
Estimated Number of Respondents:
9,433,703.
Estimated Time per Respondent: 32
hours, 38 minutes.
Estimated Total Annual Burden
Hours: 307,844,800.
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.
E:\FR\FM\04APN1.SGM
04APN1
Federal Register / Vol. 83, No. 65 / Wednesday, April 4, 2018 / Notices
Approved: March 29, 2018.
Laurie Brimmer,
Senior Tax Analyst.
DEPARTMENT OF VETERANS
AFFAIRS
Disruption of Mail Service
[FR Doc. 2018–06892 Filed 4–3–18; 8:45 am]
Department of Veterans Affairs.
Notice of exception to date of
AGENCY:
BILLING CODE 4830–01–P
ACTION:
receipt.
DEPARTMENT OF THE TREASURY
In late August 2017,
Hurricane Harvey interrupted
operations at the Department of
Veterans Affairs (VA) regional office in
Houston, Texas, as well as postal service
in multiple Texas communities. In late
September 2017, Hurricane Maria
interrupted operations at the VA
regional office in Puerto Rico, and
postal service throughout the Puerto
Rico and U.S. Virgin Islands area.
Correspondence containing claims,
information, or evidence sent to VA
during these periods was likely delayed
due to interrupted operations of the
regional office or postal service. VA
aims to protect the interest of claimants
who sent correspondence to the
Veterans Benefits Administration (VBA)
through the normal channels of
communication during these periods
and prevent them from possibly being
deprived of benefits solely because
those channels of communication were
disrupted due to events outside of the
claimants’ control. Therefore, VA is
instituting procedures to consider
alternative dates as the date of receipt of
correspondence.
FOR FURTHER INFORMATION CONTACT:
Jonathan Hughes, Acting Assistant
Director, Policy and Procedures,
Compensation Service, Department of
Veterans Affairs, 810 Vermont Avenue,
NW, Washington, DC 20420, (202) 461–
9700 (this is not a toll-free telephone
number).
SUPPLEMENTARY INFORMATION: A VA
regulation, 38 CFR 3.1(r), allows the
Under Secretary for Benefits to establish
exceptions to VA’s rule about date of
receipt of claims, information, or
evidence. Ordinarily, ‘‘date of receipt’’
means the date on which a claim,
information or evidence was received in
a VA office. The regulation states that
exceptions may be established when a
natural or man-made interference with
SUMMARY:
Internal Revenue Service
Open Meeting of the Taxpayer
Advocacy Panel Joint Committee
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice of meeting.
AGENCY:
An open meeting of the
Taxpayer Advocacy Panel Joint
Committee will be conducted. The
Taxpayer Advocacy Panel is soliciting
public comments, ideas, and
suggestions on improving customer
service at the Internal Revenue Service.
DATES: The meeting will be held
Wednesday, April 25, 2018.
FOR FURTHER INFORMATION CONTACT: Lisa
Billups at 1–888–912–1227 or (214)
413–6523.
SUPPLEMENTARY INFORMATION: Notice is
hereby given pursuant to Section
10(a)(2) of the Federal Advisory
Committee Act, 5 U.S.C. App. (1988)
that an open meeting of the Taxpayer
Advocacy Panel Joint Committee will be
held Wednesday, April 25, 2018, at 1:00
p.m. Eastern Time via teleconference.
The public is invited to make oral
comments or submit written statements
for consideration. For more information
please contact Lisa Billups at 1–888–
912–1227 or (214) 413–6523, or write
TAP Office 1114 Commerce Street,
Dallas, TX 75242–1021, or post
comments to the website: https://
www.improveirs.org.
The agenda will include various
committee issues for submission to the
IRS and other TAP related topics. Public
input is welcomed.
SUMMARY:
Dated: March 28, 2018.
Antoinette Ross,
Acting Director, Taxpayer Advocacy Panel.
[FR Doc. 2018–06769 Filed 4–3–18; 8:45 am]
BILLING CODE 4830–01–P
14553
the normal channels through which VA
ordinarily receives correspondence has
resulted in one or more VA regional
offices experiencing extended delays in
receipt of claims, information or
evidence to an extent that, if not
addressed, the delay would adversely
affect such claimants, through no fault
of their own.
In late August 2017, Hurricane Harvey
interrupted operations at the VA
regional office in Houston, Texas, as
well as postal service in multiple
surrounding Texas communities. In late
September 2017, Hurricane Maria
interrupted operations at the VA
regional office in Puerto Rico, as well as
postal service in the Puerto Rico and
U.S. Virgin Islands areas.
Correspondence containing claims,
information or evidence sent to VA
during these periods was likely delayed
due to interrupted operations of the
regional office or postal service. Because
regional offices and the mail system
were impacted, VA established the
following exceptions to the standard
rule, on date of receipt.
Exceptions to Date of Receipt for
Claimants Affected By Hurricane
Harvey
VA hereby gives notice that, for
purposes of determining the date of
entitlement, any correspondence
received by VA during the period
September 1 through September 7, 2017,
from individuals in zip codes
designated to have been impacted by
Hurricane Harvey that contained claims,
information or evidence will be
considered received no later than
August 31, 2017. Alternatively, if the
correspondence was received during the
period September 1 through September
7, 2017, but the postmark date is prior
to August 31, 2017, the correspondence
will be considered received on the date
of postmark.
This guidance applies to
correspondence received during the
designated period from the zip codes
designated below.
amozie on DSK30RV082PROD with NOTICES
ZIP CODES IMPACTED BY HURRICANE HARVEY
75928
75930
75931
75932
75933
75934
75936
75938
75939
75942
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]]>Agencies
[Federal Register Volume 83, Number 65 (Wednesday, April 4, 2018)]
[Notices]
[Pages 14552-14553]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2018-06892]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Form 1041
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 1041, U.S. Income Tax Return for Estates and Trusts,
and related Schedules D, I, J, K-1, Form 1041-V, and Frequently Asked
Questions (FAQs) relating to the elections of deferred foreign income.
DATES: Written comments should be received on or before June 4, 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 Sandra Lowery
at Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW,
Washington, DC 20224, or at (202) 317-5754 or through the internet, at
[email protected].
SUPPLEMENTARY INFORMATION:
Title: U.S. Income Tax Return for Estates and Trusts.
OMB Number: 1545-0092.
Form Number: Form 1041.
Abstract: IRC section 6012 requires that an annual income tax
return be filed for estates and trusts. The data is used by the IRS to
determine that the estates, trusts, and beneficiaries filed the proper
returns and paid the correct tax.
Public Law 115-97, section 14103 has a retroactive effective date
of 2017. In order for taxpayers to fulfill their filing obligations and
report the correct amount of tax under Section 14103, the IRS developed
FAQ's to alert taxpayers how and where to report this income on their
2017 return. A critical part of this effort includes alerting taxpayers
of their filing obligations and educating them on how and where this
would be reported. The data will be utilized by the IRS to ensure that
the correct amount of tax is paid.
Current Actions: There are no changes being made to the form at
this time.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations and
individuals.
Estimated Number of Respondents: 9,433,703.
Estimated Time per Respondent: 32 hours, 38 minutes.
Estimated Total Annual Burden Hours: 307,844,800.
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.
[[Page 14553]]
Approved: March 29, 2018.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2018-06892 Filed 4-3-18; 8:45 am]
BILLING CODE 4830-01-P
