Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple IRS Information Collection Requests, 48894-48895 [2018-21065]
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Federal Register / Vol. 83, No. 188 / Thursday, September 27, 2018 / Notices
Internal Revenue Service
Open Meeting of the Taxpayer
Advocacy Panel Notices and
Correspondence Project Committee;
Correction
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice of meeting; correction.
AGENCY:
In the Federal Register notice
that was originally published on
September 11, 2018, (Volume 83,
Number 176, Page 46019) the Point of
Contact information was changed from
Otis Simpson, (202) 317–3332, to
Gregory Giles, 240–613–6478. All
meeting details remain unchanged.
DATES: The meeting will be held
Thursday, October 11, 2018.
FOR FURTHER INFORMATION CONTACT:
Gregory Giles at 1–888–912–1227 or
240–613–6478.
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 a meeting of the Taxpayer
Advocacy Panel Notices and
Correspondence Project Committee will
be held Thursday, October 11, 2018, at
1:00 p.m. Eastern Time via
teleconference. The public is invited to
make oral comments or submit written
statements for consideration. Due to
limited conference lines, notification of
intent to participate must be made with
Gregory Giles. For more information
please contact Gregory Giles at 1–888–
912–1227 or (240) 613–6478, or write
TAP Office, 1111 Constitution Ave. NW,
Room 1509, Washington, DC 20224 or
contact us at the website: https://
www.improveirs.org. The agenda will
include various IRS issues.
The agenda will include a discussion
on various letters, and other issues
related to written communications from
the IRS.
SUMMARY:
Dated: September 19, 2018.
Cedric Jeans,
Acting Director, Taxpayer Advocacy Panel.
[FR Doc. 2018–21002 Filed 9–26–18; 8:45 am]
BILLING CODE 4830–01–P
daltland on DSKBBV9HB2PROD with NOTICES
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:
VerDate Sep<11>2014
17:20 Sep 26, 2018
Jkt 244001
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 October 29, 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 Leonard by
emailing PRA@treasury.gov, calling
(202) 622–0489, or viewing the entire
information collection request at
www.reginfo.gov.
SUPPLEMENTARY INFORMATION:
SUMMARY:
DEPARTMENT OF THE TREASURY
Internal Revenue Service (IRS)
Title: U.S. Income Tax Return for
Estates and Trusts.
OMB Control Number: 1545–0092.
Type of Review: Revision of a
currently approved collection.
Abstract: IRC section 6012 requires
that an annual income tax return be
filed for estates and trusts. Data is used
to determine that the estates, trusts, and
beneficiaries file the proper returns and
paid the correct tax. The various
schedules (Schedule D, I, J, and K–I) are
used in the collection of information
under the various authorizing statutes
seen below (Legal Statutes). The
worksheets are used to figure various
taxes and deductions. Form 1041–V
allows the Internal Revenue Service to
process the payment more accurately
and efficiently. The IRS strongly
encourages the use of Form 1041–V, but
there is no penalty if it is not used. The
FAQs posted to IRS.gov will assist
taxpayers in fulfilling their filing
obligations for 2017.
Form: 1041, Schedule D (form 1041),
Schedule I (Form 1041), Schedule J
(Form 1041), Schedule K–1 (Form
1041), 1041–V.
Affected Public: Businesses or other
for-profits.
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Estimated Total Annual Burden
Hours: 307,844,800.
Title: Application for Filing
Information Returns Electronically.
OMB Control Number: 1545–0387.
Type of Review: Extension without
change of a currently approved
collection.
Abstract: Under section 6011(e)(2)(a)
of the Internal Revenue Code, any
person, including corporations,
partnerships, individuals, estates and
trusts, who is required to file 250 or
more information returns must file such
returns electronically. Payers required
to file electronically must complete
Form 4419 to receive authorization to
file.
Form: 4419.
Affected Public: Businesses or other
for-profits.
Estimated Total Annual Burden
Hours: 6,500.
Title: T.D. 9013 Limitation on Passive
Activity Losses and Credits—Treatment
on Self-Charged Items of Income and
Expense.
OMB Control Number: 1545–1244.
Type of Review: Extension without
change of a currently approved
collection.
Abstract: These previously approved
regulations provide guidance on the
treatment of self-charged items of
income and expense under section 469.
The regulations recharacterize a
percentage of certain portfolio income
and expense as passive income and
expense (self-charged items) when a
taxpayer engages in a lending
transaction with a partnership or an S
corporation (passthrough entity) in
which the taxpayer owns a direct or
indirect interest and the loan proceeds
are used in a passive activity. Similar
rules apply to lending transactions
between two identically owned
passthrough entities. These final
regulations affect taxpayers subject to
the limitations on passive activity losses
and credits.
Form: None.
Affected Public: Businesses or other
for-profits.
Estimated Total Annual Burden
Hours: 100.
Title: Form 8849 & Schedules
1,2,3,5,6 & 8—Claim for Refund of
Excise Taxes.
OMB Control Number: 1545–1420.
Type of Review: Extension without
change of a currently approved
collection.
Abstract: IRC sections 6402, 6404,
6511 and sections 301.6402–2,
301.6404–1, and 301.6404–3 of the
regulations, allow for refunds of taxes
(except income taxes) or refund,
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Federal Register / Vol. 83, No. 188 / Thursday, September 27, 2018 / Notices
abatement, or credit of interest,
penalties, and additions to tax in the
event of errors or certain actions by IRS.
Form 8849 is used by taxpayers to claim
refunds of excise taxes.
Form: Schedule 1 (Form 8849),
Schedule 2 (Form 8849), Schedule-3
(Form 8849), Schedule 5 (Form 8849),
Schedule 6 (Form 8849), Schedule 8
(Form 8849), Form 8849.
Affected Public: Individuals or
Households.
Estimated Total Annual Burden
Hours: 946,827.
Title: Performance & Quality for Small
Wind Energy Property.
OMB Control Number: 1545–2259.
Type of Review: Extension without
change of a currently approved
collection.
Abstract: Section 48(a)(3)(D) of the
Internal Revenue Code allows a credit
for energy property which meets, among
other requirements, the performance
and quality standards (if any) which
have been prescribed by the Secretary
by regulations (after consultation with
the Secretary of Energy), and are in
effect at the time of the acquisition of
the property. Energy property includes
small wind energy property.
This notice provides the performance
and quality standards that small wind
energy property must meet to qualify for
the energy credit under section 48.
Form: None.
Affected Public: Businesses or other
for-profits.
Estimated Total Annual Burden
Hours: 400.
Authority: 44 U.S.C. 3501 et seq.
Dated: September 24, 2018.
Jennifer P. Quintana,
Treasury PRA Clearance Officer.
[FR Doc. 2018–21065 Filed 9–26–18; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Agency Information Collection
Activities; Proposed Collection;
Comment Request; Generic Clearance
for Meaningful Access Information
Collections
Departmental Offices, U.S.
Department of the Treasury.
ACTION: Notice.
daltland on DSKBBV9HB2PROD with NOTICES
AGENCY:
The Department of the
Treasury, on behalf of itself and the
United States Bureau of Engraving and
Printing (BEP) and as part of its
continuing effort to reduce paperwork
and respondent burden, invites the
general public and other federal
agencies to comment on the proposed
SUMMARY:
VerDate Sep<11>2014
17:20 Sep 26, 2018
Jkt 244001
information collections listed below, in
accordance with the Paperwork
Reduction Act of 1995.
DATES: Written comments must be
received on or before November 26,
2018.
Send comments regarding
the burden estimate, or any other aspect
of the information collection, including
suggestions for reducing the burden, to
Treasury PRA Clearance Officer, 1750
Pennsylvania Ave. NW, Suite 8100,
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.
ADDRESSES:
SUPPLEMENTARY INFORMATION:
Title: Generic Clearance for
Meaningful Access Information
Collections.
OMB Control Number: 1520–0009.
Type of Review: Extension without
change of a currently approved
collection.
Description: A court order was issued
in American Council of the Blind v.
Paulson, 591 F. Supp. 2d 1 (D.D.C.
2008) (‘‘ACB v. Paulson’’) requiring the
Department of the Treasury and BEP to
‘‘provide meaningful access to United
States currency for blind and other
visually impaired persons, which steps
shall be completed, in connection with
each denomination of currency, not
later than the date when a redesign of
that denomination is next approved by
the Secretary of the Treasury. . . .’’
In compliance with the court’s order,
BEP intends to meet with blind and
visually impaired persons and request
their feedback about tactile features that
BEP is considering for possible
incorporation into the next U.S. paper
currency redesign. BEP employees will
attend national conventions and
conferences for disabled persons, as
well as focus groups and other meetings.
At those gatherings, BEP employees will
invite blind and visually impaired
persons to provide feedback about
certain tactile features being considered
for inclusion in future United States
currency paper designs. In the past BEP
contracted with specialists in the field
of tactile acuity to develop a
methodology for collecting the feedback.
This same or substantially similar
methodology will be used to continue
this information collection.
Over the next three years, the BEP
anticipates undertaking a variety of new
information collection activities related
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48895
to BEP’s continued efforts to provide
meaningful access to U.S. paper
currency for blind and visually
impaired persons. Following standard
OMB requirements, for each information
collection that BEP proposes to
undertake under this generic clearance,
the OMB will be notified at least two
weeks in advance and provided with a
copy of the information collection
instrument along with supportive
materials. The BEP will only undertake
a new collection if the OMB does not
object to the BEP’s proposal.
Form: None.
Affected Public: Individuals and
households, businesses and other forprofits, not-for-profit institutions.
Estimated Number of Respondents:
650.
Frequency of Response: On occasion.
Estimated Total Number of Annual
Responses: 650.
Estimated Time per Response: 60
minutes.
Estimated Total Annual Burden
Hours: 650 hours.
Request for Comments: Comments
submitted in response to this notice will
be summarized and included in the
request for Office of Management and
Budget 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 technology; and (e) estimates of
capital or start-up costs and costs of
operation, maintenance, and purchase
of services required to provide
information.
Authority: 44 U.S.C. 3501 et seq.
Dated: September 24, 2018.
Spencer W. Clark,
Treasury PRA Clearance Officer.
[FR Doc. 2018–21076 Filed 9–26–18; 8:45 am]
BILLING CODE 4840–01–P
DEPARTMENT OF THE TREASURY
Agency Information Collection
Activities; Proposed Collection;
Comment Request; Multiple
Departmental Offices Information
Collection Requests
Departmental Offices, U.S.
Department of the Treasury.
AGENCY:
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]]>Agencies
[Federal Register Volume 83, Number 188 (Thursday, September 27, 2018)]
[Notices]
[Pages 48894-48895]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2018-21065]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Agency Information Collection Activities; Submission for OMB
Review; Comment Request; Multiple IRS 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 October 29, 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 Leonard by emailing [email protected], calling
(202) 622-0489, or viewing the entire information collection request at
www.reginfo.gov.
SUPPLEMENTARY INFORMATION:
Internal Revenue Service (IRS)
Title: U.S. Income Tax Return for Estates and Trusts.
OMB Control Number: 1545-0092.
Type of Review: Revision of a currently approved collection.
Abstract: IRC section 6012 requires that an annual income tax
return be filed for estates and trusts. Data is used to determine that
the estates, trusts, and beneficiaries file the proper returns and paid
the correct tax. The various schedules (Schedule D, I, J, and K-I) are
used in the collection of information under the various authorizing
statutes seen below (Legal Statutes). The worksheets are used to figure
various taxes and deductions. Form 1041-V allows the Internal Revenue
Service to process the payment more accurately and efficiently. The IRS
strongly encourages the use of Form 1041-V, but there is no penalty if
it is not used. The FAQs posted to IRS.gov will assist taxpayers in
fulfilling their filing obligations for 2017.
Form: 1041, Schedule D (form 1041), Schedule I (Form 1041),
Schedule J (Form 1041), Schedule K-1 (Form 1041), 1041-V.
Affected Public: Businesses or other for-profits.
Estimated Total Annual Burden Hours: 307,844,800.
Title: Application for Filing Information Returns Electronically.
OMB Control Number: 1545-0387.
Type of Review: Extension without change of a currently approved
collection.
Abstract: Under section 6011(e)(2)(a) of the Internal Revenue Code,
any person, including corporations, partnerships, individuals, estates
and trusts, who is required to file 250 or more information returns
must file such returns electronically. Payers required to file
electronically must complete Form 4419 to receive authorization to
file.
Form: 4419.
Affected Public: Businesses or other for-profits.
Estimated Total Annual Burden Hours: 6,500.
Title: T.D. 9013 Limitation on Passive Activity Losses and
Credits--Treatment on Self-Charged Items of Income and Expense.
OMB Control Number: 1545-1244.
Type of Review: Extension without change of a currently approved
collection.
Abstract: These previously approved regulations provide guidance on
the treatment of self-charged items of income and expense under section
469. The regulations recharacterize a percentage of certain portfolio
income and expense as passive income and expense (self-charged items)
when a taxpayer engages in a lending transaction with a partnership or
an S corporation (passthrough entity) in which the taxpayer owns a
direct or indirect interest and the loan proceeds are used in a passive
activity. Similar rules apply to lending transactions between two
identically owned passthrough entities. These final regulations affect
taxpayers subject to the limitations on passive activity losses and
credits.
Form: None.
Affected Public: Businesses or other for-profits.
Estimated Total Annual Burden Hours: 100.
Title: Form 8849 & Schedules 1,2,3,5,6 & 8--Claim for Refund of
Excise Taxes.
OMB Control Number: 1545-1420.
Type of Review: Extension without change of a currently approved
collection.
Abstract: IRC sections 6402, 6404, 6511 and sections 301.6402-2,
301.6404-1, and 301.6404-3 of the regulations, allow for refunds of
taxes (except income taxes) or refund,
[[Page 48895]]
abatement, or credit of interest, penalties, and additions to tax in
the event of errors or certain actions by IRS. Form 8849 is used by
taxpayers to claim refunds of excise taxes.
Form: Schedule 1 (Form 8849), Schedule 2 (Form 8849), Schedule-3
(Form 8849), Schedule 5 (Form 8849), Schedule 6 (Form 8849), Schedule 8
(Form 8849), Form 8849.
Affected Public: Individuals or Households.
Estimated Total Annual Burden Hours: 946,827.
Title: Performance & Quality for Small Wind Energy Property.
OMB Control Number: 1545-2259.
Type of Review: Extension without change of a currently approved
collection.
Abstract: Section 48(a)(3)(D) of the Internal Revenue Code allows a
credit for energy property which meets, among other requirements, the
performance and quality standards (if any) which have been prescribed
by the Secretary by regulations (after consultation with the Secretary
of Energy), and are in effect at the time of the acquisition of the
property. Energy property includes small wind energy property.
This notice provides the performance and quality standards that
small wind energy property must meet to qualify for the energy credit
under section 48.
Form: None.
Affected Public: Businesses or other for-profits.
Estimated Total Annual Burden Hours: 400.
Authority: 44 U.S.C. 3501 et seq.
Dated: September 24, 2018.
Jennifer P. Quintana,
Treasury PRA Clearance Officer.
[FR Doc. 2018-21065 Filed 9-26-18; 8:45 am]
BILLING CODE 4830-01-P
