Proposed Collection; Comment Request for Form 8882, 53531-53532 [2018-23111]

Download as PDF 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to correctly reflect the burden attributable to the procedural rules in Revenue Procedure 2011–14 and its earlier superseded revenue procedures that have been moved to Revenue Procedure 2015–13. khammond on DSK30JT082PROD with NOTICES 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: E:\FR\FM\23OCN1.SGM 23OCN1 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 Sfmt 9990 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: http:// 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 E:\FR\FM\23OCN1.SGM 23OCN1

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]


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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.

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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