Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple Fiscal Service Information Collection Requests, 30223-30224 [2018-13779]
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daltland on DSKBBV9HB2PROD with NOTICES
Federal Register / Vol. 83, No. 124 / Wednesday, June 27, 2018 / Notices
Federal agencies to take this
opportunity to comment on proposed
and/or continuing information
collections, as required by the
Paperwork Reduction Act of 1995.
Currently, the IRS is soliciting
comments concerning requirements
respecting the adoption or change of
accounting method; extensions of time
to make elections.
DATES: Written comments should be
received on or before August 27, 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 LaNita Van Dyke at (202)
317–6009, at Internal Revenue Service,
Room 6526, 1111 Constitution Avenue
NW, Washington, DC 20224, or through
the internet, at Lanita.VanDyke@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Requirements Respecting the
Adoption or Change of Accounting
Method; Extensions of Time to Make
Elections.
OMB Number: 1545–1488.
Regulation Project Number: TD 8742.
Abstract: This final regulation
provides the procedures for requesting
an extension of time to make certain
elections, including changes in
accounting method and accounting
period. In addition, the regulation
provides the standards that the IRS will
use in determining whether to grant
taxpayers extensions of time to make
these elections.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of
currently approved collection.
Affected Public: Business or other forprofit organizations, individuals, notfor-profit institutions, and farms.
Estimated Number of Respondents:
500.
Estimated Time per Respondent: 10
hours.
Estimated Total Annual Burden
Hours: 5,000.
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,
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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: June 20, 2018.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2018–13750 Filed 6–26–18; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Agency Information Collection
Activities; Submission for OMB
Review; Comment Request; Multiple
Fiscal Service Information Collection
Requests
Departmental Offices, U.S.
Department of the Treasury.
ACTION: Notice.
AGENCY:
The Department of the
Treasury will submit the following
information collection requests to the
Office of Management and Budget
(OMB) for review and clearance in
accordance with the Paperwork
Reduction Act of 1995, on or after the
date of publication of this notice. The
public is invited to submit comments on
these requests.
DATES: Comments should be received on
or before July 27, 2018 to be assured of
consideration.
ADDRESSES: Send comments regarding
the burden estimate, or any other aspect
of the information collection, including
suggestions for reducing the burden, to
(1) Office of Information and Regulatory
Affairs, Office of Management and
Budget, Attention: Desk Officer for
Treasury, New Executive Office
Building, Room 10235, Washington, DC
SUMMARY:
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30223
20503, or email at OIRA_Submission@
OMB.EOP.gov and (2) Treasury PRA
Clearance Officer, 1750 Pennsylvania
Ave. NW, Suite 8142, Washington, DC
20220, or email at PRA@treasury.gov.
FOR FURTHER INFORMATION CONTACT:
Copies of the submissions may be
obtained from Jennifer Quintana by
emailing PRA@treasury.gov, calling
(202) 622–0489, or viewing the entire
information collection request at
www.reginfo.gov.
SUPPLEMENTARY INFORMATION:
Bureau of the Fiscal Service (FS)
Title: Schedule of Excess Risks.
OMB Control Number: 1530–0062.
Type of Review: Extension without
change of a currently approved
collection.
Abstract: Listing of Excess Risks
written or assumed by Treasury
Certified Companies for compliance
with Treasury Regulations to assist in
determination of solvency of Certified
companies for the benefit of writing
Federal surety bonds.
Form: FS Form 285–A.
Affected Public: Businesses or other
for-profits.
Estimated Total Annual Burden
Hours: 5,800.
Title: Implementing Regulations:
Government Securities Act of 1986, as
amended.
OMB Control Number: 1530–0064.
Type of Review: Revision of a
currently approved collection.
Abstract: The regulations require
government securities broker and
dealers to make and keep certain
records concerning their business
activities and their holdings of
government securities, to submit
financial reports, and to make certain
disclosures to investors. The regulations
also require depository institutions to
keep certain records of non-fiduciary
custodial holdings of government
securities. The regulations and
associated collections are fundamental
to customer protection and dealer
financial responsibility.
Form: G–FIN–4, G–FIN–5, G–405.
Affected Public: Businesses or other
for-profits.
Estimated Total Annual Burden
Hours: 224,592.
Title: Subscription for Purchase and
Issue of U.S. Treasury Securities—State
and Local Government Series.
OMB Control Number: 1530–0065.
Type of Review: Revision of a
currently approved collection.
Abstract: The information is
necessary to establish and maintain the
accounts for owners of securities of
State and Local Government Series.
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30224
Federal Register / Vol. 83, No. 124 / Wednesday, June 27, 2018 / Notices
Form: FS Form 4144 series, 5237,
5238 & 5377.
Affected Public: State and Local
Governments.
Estimated Total Annual Burden
Hours: 2,578.
Authority: 44 U.S.C. 3501 et seq.
Dated: June 21, 2018.
Spencer W. Clark,
Treasury PRA Clearance Officer.
[FR Doc. 2018–13779 Filed 6–26–18; 8:45 am]
BILLING CODE 4810–AS–P
DEPARTMENT OF THE TREASURY
Agency Information Collection
Activities; Submission for OMB
Review; Comment Request; Multiple
IRS Information Collection Requests
Departmental Offices, U.S.
Department of the Treasury.
ACTION: Notice.
AGENCY:
The Department of the
Treasury will submit the following
information collection requests to the
Office of Management and Budget
(OMB) for review and clearance in
accordance with the Paperwork
Reduction Act of 1995, on or after the
date of publication of this notice. The
public is invited to submit comments on
these requests.
DATES: Comments should be received on
or before July 27, 2018 to be assured of
consideration.
ADDRESSES: Send comments regarding
the burden estimate, or any other aspect
of the information collection, including
suggestions for reducing the burden, to
(1) Office of Information and Regulatory
Affairs, Office of Management and
Budget, Attention: Desk Officer for
Treasury, New Executive Office
Building, Room 10235, Washington, DC
20503, or email at OIRA_Submission@
OMB.EOP.gov and (2) Treasury PRA
Clearance Officer, 1750 Pennsylvania
Ave. NW, Suite 8142, Washington, DC
20220, or email at PRA@treasury.gov.
FOR FURTHER INFORMATION CONTACT:
Copies of the submissions may be
obtained from Jennifer Quintana by
emailing PRA@treasury.gov, calling
(202) 622–0489, or viewing the entire
information collection request at
www.reginfo.gov.
daltland on DSKBBV9HB2PROD with NOTICES
SUMMARY:
SUPPLEMENTARY INFORMATION:
Internal Revenue Service (IRS)
Title: Form 982—Reduction of Tax
Attributes Due to Discharge of
Indebtedness (and Section 1082 Basis
Adjustment).
OMB Control Number: 1545–0046.
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Type of Review: Extension without
change of a currently approved
collection.
Abstract: Internal Revenue Code
section 108 allows taxpayers to exclude
from gross income amounts attributable
to discharge of indebtedness in title 11
cases, insolvency, or qualified farm
indebtedness. Code section 1081(b)
allows corporations to exclude from
gross income amounts attributable to
certain transfers of property. The data is
used to verify adjustments to basis of
property and reduction of tax attributes.
Form: Form 982.
Affected Public: Businesses or other
for-profits.
Estimated Total Annual Burden
Hours: 7,491.
Title: Declaration and Signature for
Electronic and Magnetic Media Filing
Forms: F–8453–EMP, F–8453–FE, F–
8879–EMP and F–8879–F.
OMB Control Number: 1545–0967.
Type of Review: Revision of a
currently approved collection.
Abstract: Form 8453–EMP is used to
authenticate an electronic return
originator (ERO), if any, to transmit by
way of third-party.
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.
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.
Form 8879–F is used by an electronic
return originator when the fiduciary
wants to use a personal identification
number to electronically sign an estate’s
or trust’s electronic income tax return,
and if applicable consent to electronic
funds withdrawal.
Forms: 8879–F, 8453–FE, 8453–EMP,
8879–EMP.
Affected Public: Businesses or other
for-profits.
Estimated Total Annual Burden
Hours: 53,783,747.
Title: PS–27–91 (TD 8442) Procedural
Rules for Excise Taxes Currently
Reportable on Form 720; PS–8–95 (TD
8685) Deposits of Excise Taxes.
OMB Control Number: 1545–1296.
Type of Review: Extension without
change of a currently approved
collection.
Abstract: Internal Revenue Code
section 6302(c) authorizes the use of
Government depositaries for the receipt
of taxes imposed under the internal
revenue laws. These previously
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approved regulations provide reporting
and recordkeeping requirements related
to return, payments, and deposits of tax
for excise taxes currently reportable on
Form 720.
Form: None.
Affected Public: Businesses or other
for-profits.
Estimated Total Annual Burden
Hours: 242,350.
Title: Revenue Procedure 2000–12,
Application Procedures for Qualified
Intermediary Status under Section 1441;
Final Qualified Intermediary
Withholding Agreement.
OMB Control Number: 1545–1597.
Type of Review: Extension without
change of a currently approved
collection.
Abstract: Previously approved,
Revenue Procedure 2000–12 describes
application procedures for becoming a
qualified intermediary and the requisite
agreement that a qualified intermediary
must execute with the IRS. The
information will be used by the IRS to
ensure compliance with the U.S.
withholding system under the 1441
regulations (especially proper
entitlement to treaty benefits). Revenue
Procedure 2003–64 amends Revenue
Procedure 2000–12. Revenue Procedure
2014–39 modifies Revenue Procedure
2000–12. Revenue Procedure 2014–47
modifies Revenue Procedure 2003–64.
Form: 15345.
Affected Public: Businesses or other
for-profits.
Estimated Total Annual Burden
Hours: 301,018.
Title: Credits for Affected Disaster
Area Employers.
OMB Control Number: 1545–1978.
Type of Review: Extension without
change of a currently approved
collection.
Abstract: Form 5884–A is used to
figure the employee retention credit that
an eligible employer who conducted an
active trade or business in the Hurricane
Harvey, Irma, or Maria disaster zones
may claim. The credit is equal to 40
percent of qualified wages for each
eligible employee (up to a maximum of
$6,000 in qualified wages per
employee). Public Law 115–63, section
503 was enacted 9–29–17 and is the
authorizing statute for this collection.
Form: 5884–A.
Affected Public: Businesses or other
for-profits.
Estimated Total Annual Burden
Hours: 760,000.
Title: TD 9451—Guidance Necessary
To Facilitate Business Election Filing;
Finalization of Controlled Group
Qualification Rules, TD 9759–
Limitations on the Importation of Net
Built-In Losses.
E:\FR\FM\27JNN1.SGM
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]]>Agencies
[Federal Register Volume 83, Number 124 (Wednesday, June 27, 2018)]
[Notices]
[Pages 30223-30224]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2018-13779]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Agency Information Collection Activities; Submission for OMB
Review; Comment Request; Multiple Fiscal Service Information Collection
Requests
AGENCY: Departmental Offices, U.S. Department of the Treasury.
ACTION: Notice.
-----------------------------------------------------------------------
SUMMARY: The Department of the Treasury will submit the following
information collection requests to the Office of Management and Budget
(OMB) for review and clearance in accordance with the Paperwork
Reduction Act of 1995, on or after the date of publication of this
notice. The public is invited to submit comments on these requests.
DATES: Comments should be received on or before July 27, 2018 to be
assured of consideration.
ADDRESSES: Send comments regarding the burden estimate, or any other
aspect of the information collection, including suggestions for
reducing the burden, to (1) Office of Information and Regulatory
Affairs, Office of Management and Budget, Attention: Desk Officer for
Treasury, New Executive Office Building, Room 10235, Washington, DC
20503, or email at [email protected] and (2) Treasury PRA
Clearance Officer, 1750 Pennsylvania Ave. NW, Suite 8142, Washington,
DC 20220, or email at [email protected].
FOR FURTHER INFORMATION CONTACT: Copies of the submissions may be
obtained from Jennifer Quintana by emailing [email protected], calling
(202) 622-0489, or viewing the entire information collection request at
www.reginfo.gov.
SUPPLEMENTARY INFORMATION:
Bureau of the Fiscal Service (FS)
Title: Schedule of Excess Risks.
OMB Control Number: 1530-0062.
Type of Review: Extension without change of a currently approved
collection.
Abstract: Listing of Excess Risks written or assumed by Treasury
Certified Companies for compliance with Treasury Regulations to assist
in determination of solvency of Certified companies for the benefit of
writing Federal surety bonds.
Form: FS Form 285-A.
Affected Public: Businesses or other for-profits.
Estimated Total Annual Burden Hours: 5,800.
Title: Implementing Regulations: Government Securities Act of 1986,
as amended.
OMB Control Number: 1530-0064.
Type of Review: Revision of a currently approved collection.
Abstract: The regulations require government securities broker and
dealers to make and keep certain records concerning their business
activities and their holdings of government securities, to submit
financial reports, and to make certain disclosures to investors. The
regulations also require depository institutions to keep certain
records of non-fiduciary custodial holdings of government securities.
The regulations and associated collections are fundamental to customer
protection and dealer financial responsibility.
Form: G-FIN-4, G-FIN-5, G-405.
Affected Public: Businesses or other for-profits.
Estimated Total Annual Burden Hours: 224,592.
Title: Subscription for Purchase and Issue of U.S. Treasury
Securities--State and Local Government Series.
OMB Control Number: 1530-0065.
Type of Review: Revision of a currently approved collection.
Abstract: The information is necessary to establish and maintain
the accounts for owners of securities of State and Local Government
Series.
[[Page 30224]]
Form: FS Form 4144 series, 5237, 5238 & 5377.
Affected Public: State and Local Governments.
Estimated Total Annual Burden Hours: 2,578.
Authority: 44 U.S.C. 3501 et seq.
Dated: June 21, 2018.
Spencer W. Clark,
Treasury PRA Clearance Officer.
[FR Doc. 2018-13779 Filed 6-26-18; 8:45 am]
BILLING CODE 4810-AS-P
