Proposed Collection; Comment Request for Form 8882, 53531-53532 [2018-23111]
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Federal Register / Vol. 83, No. 205 / Tuesday, October 23, 2018 / Notices
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.
Currently, the IRS is soliciting
comments concerning Revenue
Procedure 2015–13, Changes in
Accounting Periods and in Methods of
Accounting. Previously Revenue
Procedure 97–27.
SUMMARY:
Written comments should be
received on or before December 24, 2018
to be assured of consideration.
DATES:
Direct all written comments
to Laurie Brimmer, Internal Revenue
Service, Room 6529, 1111 Constitution
Avenue NW, Washington, DC 20224.
Please send separate comments for each
specific information collection listed
below. You must reference the
information collection’s title, form
number, reporting or record-keeping
requirement number, and OMB number
(if any) in your comment.
ADDRESSES:
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the collection tools should be
directed to Alissa Berry, at (901) 707–
4988, at Internal Revenue Service, Room
6529, 1111 Constitution Avenue NW,
Washington, DC 20224, or through the
internet at Alissa.A.Berry@irs.gov.
Currently,
the IRS is seeking comments concerning
the following information collection
tools, reporting, and record-keeping
requirements:
Title: Changes in Accounting Periods
and in Methods of Accounting.
OMB Number: 1545–1541.
Revenue Procedure: 2015–13.
Abstract: The information contained
in this revenue procedure provides the
general procedures to obtain the
advance (non-automatic) consent of the
Commissioner to change a method of
accounting and provides the procedures
to obtain the automatic consent of the
Commissioner to change a method of
accounting.
Current Actions: There are no changes
to the information collection or Total
Estimated Annual Burden Hours.
However, the Number of Respondents
and Estimated Time per Respondent
have been adjusted to correctly reflect
the burden attributable to the
procedural rules in Revenue Procedure
2011–14 and its earlier superseded
revenue procedures that have been
moved to Revenue Procedure 2015–13.
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SUPPLEMENTARY INFORMATION:
VerDate Sep<11>2014
20:20 Oct 22, 2018
Jkt 247001
Type of Review: Extension without
change of a currently approved
collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
11,758.
Estimated Time per Respondent: 1.58
hours.
Estimated Total Annual Burden
Hours: 18,553.
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: October 17, 2018.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2018–23122 Filed 10–22–18; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 8882
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
PO 00000
Frm 00090
Fmt 4703
Sfmt 4703
53531
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.
Currently, the IRS is soliciting
comments concerning Form 8882,
Credit for Employer-Provided Child
Care Facilities and Services.
DATES: Written comments should be
received on or before December 24, 2018
to be assured of consideration.
ADDRESSES: Direct all written comments
to Laurie Brimmer, Internal Revenue
Service, Room 6529, 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 Charles G. Daniel
at (202) 317 5754, at Internal Revenue
Service, room 6529, 1111 Constitution
Avenue NW, Washington, DC 20224, or
through the internet, at
Charles.G.Daniel@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Credit for Employer-Provided
Child Care Facilities and Services.
OMB Number: 1545–1809.
Form Number: 8882.
Abstract: Qualified employers use
Form 8882 to request a credit for
employer-provided child care facilities
and services. Section 45F provides
credit based on costs incurred by an
employer in providing child care
facilities and resource and referral
services. The credit is 25% of the
qualified child care expenditures plus
10% of the qualified child care resource
and referral expenditures for the tax
year, up to a maximum credit of
$150,000 per tax year.
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: Businesses and other
for-profit organizations, and
individuals.
Estimated Number of Responses: 286.
Estimated Time per Response: 3
hours, 41 minutes.
Estimated Total Annual Burden
Hours: 1,053.
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
SUMMARY:
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53532
Federal Register / Vol. 83, No. 205 / Tuesday, October 23, 2018 / Notices
khammond on DSK30JT082PROD with NOTICES
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.
VerDate Sep<11>2014
20:20 Oct 22, 2018
Jkt 247001
Approved: October 17, 2018.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2018–23111 Filed 10–22–18; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
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
October 11, 2018, (Volume 83, Number
197, Page 51565) the Point of Contact
information was changed from Gregory
Giles, 240–613–6478 to (202) 317–3332,
Otis Simpson. All meeting details
remain the unchanged.
DATES: The meeting will be held
Thursday, November 8, 2018.
FOR FURTHER INFORMATION CONTACT: Otis
Simpson at 1–888–912–1227 or 202–
317–3332.
SUMMARY:
PO 00000
Frm 00091
Fmt 4703
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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, November 8, 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
Otis Simpson. For more information
please contact Otis Simpson at 1–888–
912–1227 or 202–317–3332, 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.
SUPPLEMENTARY INFORMATION:
Dated: October 15, 2018.
Kevin Brown,
Acting Director, Taxpayer Advocacy Panel.
[FR Doc. 2018–23030 Filed 10–22–18; 8:45 am]
BILLING CODE 4830–01–P
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]]>Agencies
[Federal Register Volume 83, Number 205 (Tuesday, October 23, 2018)]
[Notices]
[Pages 53531-53532]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2018-23111]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Form 8882
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. Currently, the IRS is soliciting
comments concerning Form 8882, Credit for Employer-Provided Child Care
Facilities and Services.
DATES: Written comments should be received on or before December 24,
2018 to be assured of consideration.
ADDRESSES: Direct all written comments to Laurie Brimmer, Internal
Revenue Service, Room 6529, 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 Charles G.
Daniel at (202) 317 5754, at Internal Revenue Service, room 6529, 1111
Constitution Avenue NW, Washington, DC 20224, or through the internet,
at [email protected].
SUPPLEMENTARY INFORMATION:
Title: Credit for Employer-Provided Child Care Facilities and
Services.
OMB Number: 1545-1809.
Form Number: 8882.
Abstract: Qualified employers use Form 8882 to request a credit for
employer-provided child care facilities and services. Section 45F
provides credit based on costs incurred by an employer in providing
child care facilities and resource and referral services. The credit is
25% of the qualified child care expenditures plus 10% of the qualified
child care resource and referral expenditures for the tax year, up to a
maximum credit of $150,000 per tax year.
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: Businesses and other for-profit organizations, and
individuals.
Estimated Number of Responses: 286.
Estimated Time per Response: 3 hours, 41 minutes.
Estimated Total Annual Burden Hours: 1,053.
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
[[Page 53532]]
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: October 17, 2018.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2018-23111 Filed 10-22-18; 8:45 am]
BILLING CODE 4830-01-P
