Privacy Act of 1974; Matching Program, 28491-28492 [2018-13135]
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Federal Register / Vol. 83, No. 118 / Tuesday, June 19, 2018 / Notices
internal revenue law. Generally, tax
returns and tax return information are
confidential, as required by 26 U.S.C.
6103.
Desired Focus of Comments: The
Internal Revenue Service (IRS) is
particularly interested in comments
that:
• Evaluate whether the proposed
collection of information is necessary
for the proper performance of the
functions of the agency, including
whether the information will have
practical utility;
• Evaluate the accuracy of the
agency’s estimate of the burden of the
proposed collection of information,
including the validity of the
methodology and assumptions used;
• Enhance the quality, utility, and
clarity of the information to be
collected; and
• Minimize the burden of the
collection of information on those who
are to respond, including using
appropriate automated, electronic,
mechanical, or other technological
collection techniques or other forms of
information technology, e.g., by
permitting electronic submissions of
responses.
Comments submitted in response to
this notice will be summarized and/or
included in the ICR for OMB approval
of the extension of the information
collection; they will also become a
matter of public record.
Approved: June 13, 2018.
R. Joseph Durbala,
IRS Tax Analyst.
[FR Doc. 2018–13076 Filed 6–18–18; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 8881
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 8881, Credit for Small Employer
Pension Plan Startup Costs.
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SUMMARY:
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17:55 Jun 18, 2018
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Written comments should be
received on or before August 20, 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, at
(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: Credit for Small Employer
Pension Plan Startup Costs.
OMB Number: 1545–1810.
Form Number: 8881.
Abstract: Qualified small employers
use Form 8881 to claim a credit for start
up costs related to eligible retirement
plans. Form 8881 implements section
45E, which provides a credit based on
costs incurred by an employer in
establishing or administering an eligible
employer plan or for the retirementrelated education of employees with
respect to the plan. The credit is 50%
of the qualified costs for the tax year, up
to a maximum credit of $500 for the first
tax year and each of the two subsequent
tax years.
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.
Estimated Number of Respondents:
66,667.
Estimated Time per Respondent: 3
hours, 32 minutes.
Estimated Total Annual Burden
Hours: 235,335.
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
DATES:
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28491
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: June 12, 2018.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2018–13073 Filed 6–18–18; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF VETERANS
AFFAIRS
Privacy Act of 1974; Matching Program
AGENCY:
Department of Veterans Affairs
(VA).
Notice of a new matching
program.
ACTION:
Pursuant to the Privacy Act of
1974, as amended, and the Office of
Management and Budget (OMB)
Guidelines on the Conduct of Matching
Programs, notice is hereby given that the
Department of Veterans Affairs (VA)
intends to conduct a computer matching
program with the Internal Revenue
Service (IRS). Data from the proposed
match will be used to verify the
unearned income of nonserviceconnected veterans, and those veterans
who are zero percent service-connected
(noncompensable), whose eligibility for
VA medical care is based on their
inability to defray the cost of medical
care. These veterans supply household
income information that includes their
spouses and dependents at the time of
application for VA health care benefits.
DATES: Comments on this matching
program must be received no later than
July 19, 2018. If no public comment is
received during the period allowed for
comment or unless otherwise published
in the Federal Register by VA, the new
agreement will become effective July 1,
2018, provided it is a minimum of 30
days after date of publication in the
Federal Register. If VA receives public
comments, VA shall review the
comments to determine whether any
SUMMARY:
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28492
Federal Register / Vol. 83, No. 118 / Tuesday, June 19, 2018 / Notices
changes to the notice are necessary. This
matching program will be valid for 18
months from the effective date of this
notice.
Written comments may be
submitted through www.Regulations.gov
by mail or hand-delivery to the Director,
Regulations Management (00REG),
Department of Veterans Affairs, 810
Vermont Ave. NW, Room 1068,
Washington, DC 20420; or by fax to
(202) 273–9026 (not a toll-free number).
Comments should indicate that they are
submitted in response to Matching
Program IRS/VA. Copies of comments
received will be available for public
inspection in the Office of Regulation
Policy and Management, Room 1063B,
between the hours of 8:00 a.m. and 4:30
p.m. Monday through Friday (except
holidays). Please call (202) 461–4902 for
an appointment. (This is not a toll-free
number.) In addition, during the
comment period, comments may be
viewed online through the Federal
Docket Management System (FDMS) at
www.Regulations.gov.
FOR FURTHER INFORMATION CONTACT:
LeRoy F. Garcia, Acting Director, Health
Eligibility Center, (404) 848–5300 (this
is not a toll free number).
SUPPLEMENTARY INFORMATION: The
Department of Veterans Affairs has
statutory authorization under 38 U.S.C.
5317, 38 U.S.C. 5106, 26 U.S.C.
6103(l)(7)(D)(viii) and 5 U.S.C. 552a to
establish matching agreements and
request and use income information
from other agencies for purposes of
verification of income for determining
eligibility for benefits. 38 U.S.C.
1710(a)(2)(G), 1710(a)(3), and 1710(b)
identify those veterans whose basic
eligibility for medical care benefits is
dependent upon their financial status.
Eligibility for nonservice-connected and
zero percent noncompensable serviceconnected veterans is determined based
on the veteran’s inability to defray the
expenses for necessary care as defined
in 38 U.S.C. 1722. This determination
can affect their responsibility to
participate in the cost of their care
through copayments and their
assignment to an enrollment priority
group. The goal of this match is to
obtain IRS unearned income
information data needed for the income
verification process. The VA records
involved in the match are ‘‘Income
Verification Records—VA’’
(89VA10NB). The IRS records are from
the Information Return Master File
(IRMF) Process File, Treas/IRS 22.061,
through the Disclosure of Information to
Federal, State and Local Agencies
(DIFSLA) program. A copy of this notice
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ADDRESSES:
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17:55 Jun 18, 2018
Jkt 244001
has been sent to both Houses of
Congress and OMB.
Participating Agencies: Department of
Veterans Affairs/Veteran
HealthAdministration and Internal
Revenue Service.
Authority for Conducting the
Matching Program: This agreement is
executed under the Privacy Act of 1974,
5 United States Code (U.S.C.) § 552a, as
amended by the Computer Matching
and Privacy Protection Act of 1988, and
the regulations and guidance
promulgated thereunder. Legal authority
for the disclosures under this agreement
is 38 U.S.C. 5106 and 5317, and 26
U.S.C. 6103(l)(7)(D)(viii). Under 38
U.S.C. 1710, VA/VHA has a statutory
obligation to collect income information
from certain applicants for medical care
and to use that income data to
determine the appropriate eligibility
category for the applicant’s medical
care. 26 U.S.C. 6103(l)(7) authorizes the
disclosure of tax return information
with respect to net earnings from selfemployment and wages, as defined by
relevant sections of the Internal
Revenue Code (IRC), to Federal, state,
and local agencies administering certain
benefit programs under Title 38 of the
U.S.C.
Purpose(s): To identify and verify
those veterans whose basic eligibility for
medical care benefits is dependent upon
their financial status and ensure they
are in the correct Priority Group and
copayment status.
Categories of Individuals: Nonserviceconnected and zero percent
noncompensable service-connected
veterans who are in Priority Group 5
based on their inability to defray the
expenses for necessary care as defined
in 38 U.S.C. 1722.
Categories of Records: The VA records
involved in the match are ‘‘Income
Verification Records—VA’’
(89VA10NB). The IRS will provide
return information with respect to
unearned income from the Information
Return Master File (IRMF) Process File,
Treas/IRS 22.061.
System(s) of Records: VHA’s System
of Records entitled ‘‘Income Verification
Records—VA’’ (89VA10NB) (Routine
use nineteen (19)), as published at 73 FR
26192 (May 8, 2008), and updated at 78
FR 76897 (December 19, 2013). IRS will
extract return information with respect
to unearned income from the
Information Return Master File (IRMF)
Processing File, Treas/IRS 22.061, as
published at 80 FR 54081 (September 8,
2015), through the Disclosure of
Information to Federal, State and Local
Agencies (DIFSLA) program.
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Fmt 4703
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Signing Authority
The Senior Agency Official for
Privacy, or designee, approved this
document and authorized the
undersigned to sign and submit the
document to the Office of the Federal
Register for publication electronically as
an official document of the Department
of Veterans Affairs. John Buck, Director
for the Office of Privacy, Information
and Identity Protection, Department of
Veterans Affairs approved this
document on June 13, 2018 for
publication.
Dated: June 14, 2018.
Kathleen M. Manwell,
Program Analyst, VA Privacy Service, Office
of Privacy, Information and Identity
Protection, Quality, Privacy and Risk, Office
of Information and Technology, Department
of Veterans Affairs.
[FR Doc. 2018–13135 Filed 6–18–18; 8:45 am]
BILLING CODE P
DEPARTMENT OF VETERANS
AFFAIRS
[OMB Control No. 2900–0132]
Agency Information Collection
Activity: Application in Acquiring
Specially Adapted Housing or Special
Adaptation Grant
Loan Guaranty Service,
Department of Veterans Affairs.
ACTION: Notice.
AGENCY:
In compliance with the
Paperwork Reduction Act (PRA) of
1995, this notice announces that the
Loan Guaranty Service, Department of
Veterans Affairs, will submit the
collection of information abstracted
below to the Office of Management and
Budget (OMB) for review and comment.
The PRA submission describes the
nature of the information collection and
its expected cost and burden and it
includes the actual data collection
instrument.
SUMMARY:
Comments must be submitted on
or before July 19, 2018.
ADDRESSES: Submit written comments
on the collection of information through
www.Regulations.gov, or to Office of
Information and Regulatory Affairs,
Office of Management and Budget, Attn:
VA Desk Officer; 725 17th St. NW,
Washington, DC 20503 or sent through
electronic mail to oira_submission@
omb.eop.gov. Please refer to ‘‘OMB
Control No. 2900–0132’’ in any
correspondence.
DATES:
FOR FURTHER INFORMATION CONTACT:
Cynthia Harvey-Pryor, Office of Quality,
Privacy and Risk (OQPR), Department of
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Agencies
[Federal Register Volume 83, Number 118 (Tuesday, June 19, 2018)]
[Notices]
[Pages 28491-28492]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2018-13135]
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DEPARTMENT OF VETERANS AFFAIRS
Privacy Act of 1974; Matching Program
AGENCY: Department of Veterans Affairs (VA).
ACTION: Notice of a new matching program.
-----------------------------------------------------------------------
SUMMARY: Pursuant to the Privacy Act of 1974, as amended, and the
Office of Management and Budget (OMB) Guidelines on the Conduct of
Matching Programs, notice is hereby given that the Department of
Veterans Affairs (VA) intends to conduct a computer matching program
with the Internal Revenue Service (IRS). Data from the proposed match
will be used to verify the unearned income of nonservice-connected
veterans, and those veterans who are zero percent service-connected
(noncompensable), whose eligibility for VA medical care is based on
their inability to defray the cost of medical care. These veterans
supply household income information that includes their spouses and
dependents at the time of application for VA health care benefits.
DATES: Comments on this matching program must be received no later than
July 19, 2018. If no public comment is received during the period
allowed for comment or unless otherwise published in the Federal
Register by VA, the new agreement will become effective July 1, 2018,
provided it is a minimum of 30 days after date of publication in the
Federal Register. If VA receives public comments, VA shall review the
comments to determine whether any
[[Page 28492]]
changes to the notice are necessary. This matching program will be
valid for 18 months from the effective date of this notice.
ADDRESSES: Written comments may be submitted through
www.Regulations.gov by mail or hand-delivery to the Director,
Regulations Management (00REG), Department of Veterans Affairs, 810
Vermont Ave. NW, Room 1068, Washington, DC 20420; or by fax to (202)
273-9026 (not a toll-free number). Comments should indicate that they
are submitted in response to Matching Program IRS/VA. Copies of
comments received will be available for public inspection in the Office
of Regulation Policy and Management, Room 1063B, between the hours of
8:00 a.m. and 4:30 p.m. Monday through Friday (except holidays). Please
call (202) 461-4902 for an appointment. (This is not a toll-free
number.) In addition, during the comment period, comments may be viewed
online through the Federal Docket Management System (FDMS) at
www.Regulations.gov.
FOR FURTHER INFORMATION CONTACT: LeRoy F. Garcia, Acting Director,
Health Eligibility Center, (404) 848-5300 (this is not a toll free
number).
SUPPLEMENTARY INFORMATION: The Department of Veterans Affairs has
statutory authorization under 38 U.S.C. 5317, 38 U.S.C. 5106, 26 U.S.C.
6103(l)(7)(D)(viii) and 5 U.S.C. 552a to establish matching agreements
and request and use income information from other agencies for purposes
of verification of income for determining eligibility for benefits. 38
U.S.C. 1710(a)(2)(G), 1710(a)(3), and 1710(b) identify those veterans
whose basic eligibility for medical care benefits is dependent upon
their financial status. Eligibility for nonservice-connected and zero
percent noncompensable service-connected veterans is determined based
on the veteran's inability to defray the expenses for necessary care as
defined in 38 U.S.C. 1722. This determination can affect their
responsibility to participate in the cost of their care through
copayments and their assignment to an enrollment priority group. The
goal of this match is to obtain IRS unearned income information data
needed for the income verification process. The VA records involved in
the match are ``Income Verification Records--VA'' (89VA10NB). The IRS
records are from the Information Return Master File (IRMF) Process
File, Treas/IRS 22.061, through the Disclosure of Information to
Federal, State and Local Agencies (DIFSLA) program. A copy of this
notice has been sent to both Houses of Congress and OMB.
Participating Agencies: Department of Veterans Affairs/Veteran
HealthAdministration and Internal Revenue Service.
Authority for Conducting the Matching Program: This agreement is
executed under the Privacy Act of 1974, 5 United States Code (U.S.C.)
Sec. 552a, as amended by the Computer Matching and Privacy Protection
Act of 1988, and the regulations and guidance promulgated thereunder.
Legal authority for the disclosures under this agreement is 38 U.S.C.
5106 and 5317, and 26 U.S.C. 6103(l)(7)(D)(viii). Under 38 U.S.C. 1710,
VA/VHA has a statutory obligation to collect income information from
certain applicants for medical care and to use that income data to
determine the appropriate eligibility category for the applicant's
medical care. 26 U.S.C. 6103(l)(7) authorizes the disclosure of tax
return information with respect to net earnings from self-employment
and wages, as defined by relevant sections of the Internal Revenue Code
(IRC), to Federal, state, and local agencies administering certain
benefit programs under Title 38 of the U.S.C.
Purpose(s): To identify and verify those veterans whose basic
eligibility for medical care benefits is dependent upon their financial
status and ensure they are in the correct Priority Group and copayment
status.
Categories of Individuals: Nonservice-connected and zero percent
noncompensable service-connected veterans who are in Priority Group 5
based on their inability to defray the expenses for necessary care as
defined in 38 U.S.C. 1722.
Categories of Records: The VA records involved in the match are
``Income Verification Records--VA'' (89VA10NB). The IRS will provide
return information with respect to unearned income from the Information
Return Master File (IRMF) Process File, Treas/IRS 22.061.
System(s) of Records: VHA's System of Records entitled ``Income
Verification Records--VA'' (89VA10NB) (Routine use nineteen (19)), as
published at 73 FR 26192 (May 8, 2008), and updated at 78 FR 76897
(December 19, 2013). IRS will extract return information with respect
to unearned income from the Information Return Master File (IRMF)
Processing File, Treas/IRS 22.061, as published at 80 FR 54081
(September 8, 2015), through the Disclosure of Information to Federal,
State and Local Agencies (DIFSLA) program.
Signing Authority
The Senior Agency Official for Privacy, or designee, approved this
document and authorized the undersigned to sign and submit the document
to the Office of the Federal Register for publication electronically as
an official document of the Department of Veterans Affairs. John Buck,
Director for the Office of Privacy, Information and Identity
Protection, Department of Veterans Affairs approved this document on
June 13, 2018 for publication.
Dated: June 14, 2018.
Kathleen M. Manwell,
Program Analyst, VA Privacy Service, Office of Privacy, Information and
Identity Protection, Quality, Privacy and Risk, Office of Information
and Technology, Department of Veterans Affairs.
[FR Doc. 2018-13135 Filed 6-18-18; 8:45 am]
BILLING CODE P