Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple Internal Revenue Service Information Collection Requests, 54415-54418 [2018-23515]
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Federal Register / Vol. 83, No. 209 / Monday, October 29, 2018 / Notices
• Website: https://
www.regulations.gov. Follow the online
instructions for submitting comments.
• Fax: 202–493–2251.
• Mail: Docket Operations Facility,
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• Hand Delivery: 1200 New Jersey
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and 5 p.m., Monday through Friday,
except Federal Holidays.
Communications received by
December 13, 2018 will be considered
by FRA before final action is taken.
Comments received after that date will
be considered if practicable.
Anyone can search the electronic
form of any written communications
and comments received into any of our
dockets by the name of the individual
submitting the comment (or signing the
document, if submitted on behalf of an
association, business, labor union, etc.).
Under 5 U.S.C. 553(c), DOT solicits
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also https://www.regulations.gov/
privacyNotice for the privacy notice of
regulations.gov.
Issued in Washington, DC.
Robert C. Lauby,
Associate Administrator for Railroad Safety
Chief Safety Officer.
[FR Doc. 2018–23535 Filed 10–26–18; 8:45 am]
BILLING CODE 4910–06–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Internal Revenue Service Advisory
Council; Meeting
Internal Revenue Service,
Department of Treasury.
ACTION: Notice of meeting.
AGENCY:
The Internal Revenue Service
Advisory Council (IRSAC) will hold a
public meeting on Thursday, November
15, 2018.
FOR FURTHER INFORMATION CONTACT: Ms.
Anna Millikan, National Public Liaison,
CL:NPL:P, Rm. 7559, 1111 Constitution
Avenue NW, Washington, DC 20224.
Phone: 202–317–6851 (not a toll-free
number). Email address: PublicLiaison@
irs.gov.
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SUMMARY:
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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), a public
meeting of the IRSAC will be held on
Thursday, November 15, 2018, from
9:10 a.m. to 12:30 p.m. at the Melrose
Georgetown Hotel, 2430 Pennsylvania
Ave NW, Potomac III, Washington, DC
20037. Issues to be discussed include,
but are not limited to: The Critical Need
to Provide the IRS with Adequate and
Reliable Funds; Improving the Free File
Program by Increasing IRS Oversight
and Restructuring the MOU; Statutory
Authority of the IRS to Establish and
Enforce Minimum Standards of
Competence for all Tax Practitioners,
Including Tax Return Preparers;
Improving Real-Time IRS
Communications During Exigent
Circumstances and Streamlining
Regular IRS Communications; ThirdParty Authentication; Taxpayer Digital
Correspondence (TDC) Pilot; eA3 rule
(Authentication, Authorization, and
Access); Application Program Interface
(API) Integration Strategy; Tax Pro
Account; Transfer Pricing
Documentation; Use of New Country-byCountry (CbC) Reports for Transfer
Pricing Risk Assessment; The Office of
Professional Responsibility Should
Publish Disciplinary Actions, with No
Taxpayer or Preparer Information;
Updating Circular 230, Due Diligence—
Cyber Technology, and The Future of
the IRSAC. Last-minute agenda changes
may preclude advanced notice. The
meeting room accommodates
approximately 50 people; this number
includes IRSAC members and Internal
Revenue Service officials. Due to
limited seating, PLEASE CALL TINA
BRISCOE AT 202–317–6535 TO CONFIRM
YOUR ATTENDANCE. Attendees are
encouraged to arrive at least 30 minutes
before the meeting begins. Should you
wish the IRSAC to consider a written
statement, please write to Internal
Revenue Service, Office of National
Public Liaison, CL:NPL, Room 7559,
1111 Constitution Avenue NW,
Washington, DC 20224 or email
PublicLiaison@irs.gov.
SUPPLEMENTARY INFORMATION:
Dated: October 18, 2018.
John Lipold,
Chief, Relationship Management & Tax
Forums.
[FR Doc. 2018–23537 Filed 10–26–18; 8:45 am]
BILLING CODE 4830–01–P
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DEPARTMENT OF THE TREASURY
Agency Information Collection
Activities; Submission for OMB
Review; Comment Request; Multiple
Internal Revenue 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 November 28, 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 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.
SUPPLEMENTARY INFORMATION:
SUMMARY:
Internal Revenue Service (IRS)
1. Title: Employers’ Identification
Numbers.
OMB Control Number: 1545–0003.
Type of Review: Extension without
change of a currently approved
collection.
Description: Taxpayers required to
have an identification number for use
on any return, statement, or other
document must prepare and file Form
SS–4 or Form SS–4–PR (Puerto Rico
only) to obtain a number. The
information is used by the IRS and the
Social Security Administration in tax
administration and by the Bureau of the
Census for business statistics.
Form: SS–4–PR, SS–4.
Affected Public: Businesses or other
for-profits, Not-for-profit organizations,
Government agencies.
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Estimated Number of Respondents:
2,419,064.
Frequency of Response: On occasion.
Estimated Total Number of Annual
Responses: 1,612,708.
Estimated Time per Response: 34
minutes.
Estimated Total Annual Burden
Hours: 903,116.
2. Title: Information and Initial Excise
Tax Return for Black Lung Benefit
Trusts and Certain Related Persons and
Form 6069, Return of Excise Tax on
Excess Contributions to Black Lung
Benefit Trust Under Section 4953 and
Computation of Section 192 Deduction.
OMB Control Number: 1545–0049.
Type of Review: Extension without
change of a currently approved
collection.
Description: IRS uses Form 990–BL to
monitor activities of black lung benefit
trusts, and to collect excise taxes on
these trusts and certain related persons
if they engage in proscribed activities.
The tax is figured on Schedule A of
Form 990–BL. Form 6069 is used by
coal mine operators to figure the
maximum deduction to a black lung
benefit trust. If excess contributions are
made, IRS uses the form to figure and
collect the tax on excess contributions.
Form: 990–BL, 6069.
Affected Public: Businesses or other
for-profits.
Estimated Number of Respondents:
23.
Frequency of Response: Annually.
Estimated Total Number of Annual
Responses: 23.
Estimated Time per Response: 34.25
hours for Form 990–BL, 10 hours for
Form 6069.
Estimated Total Annual Burden
Hours: 764.
3. Title: Form 1028—Application for
Recognition of Exemption Under
Section 521 of the Internal Revenue
Code.
OMB Control Number: 1545–0058.
Type of Review: Extension without
change of a currently approved
collection.
Description: Farmers’ cooperatives
must file Form 1028 to apply for
exemption from Federal income tax as
being organizations described in IRC
section 521. The information on Form
1028 provides the basis for determining
whether the applicants are exempt.
Form: 1028.
Affected Public: Businesses or other
for-profits.
Estimated Number of Respondents:
50.
Frequency of Response: On occasion.
Estimated Total Number of Annual
Responses: 50.
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Estimated Time per Response: 71.88
hours.
Estimated Total Annual Burden
Hours: 3,594.
4. Title: Form 4029—Application for
Exemption From Social Security and
Medicare Taxes and Waiver of Benefits.
OMB Control Number: 1545–0064.
Type of Review: Extension without
change of a currently approved
collection.
Description: Form 4029 is used by
members of recognized religious groups
to apply for exemption from social
security and Medicare taxes under IRC
sections 1402(g) and 3127. The
information is used to approve or deny
exemption from social security and
Medicare taxes.
Form: 4029.
Affected Public: Individuals and
households.
Estimated Number of Respondents:
3,754.
Frequency of Response: Once.
Estimated Total Number of Annual
Responses: 3,754.
Estimated Time per Response: 61
minutes.
Estimated Total Annual Burden
Hours: 3,792.
5. Title: Heavy Highway Vehicle Use
Tax Return.
OMB Control Number: 1545–0143.
Type of Review: Revision of a
currently approved collection.
Description: Form 2290 is used to
compute and report the tax imposed by
section 4481 on the highway use of
certain motor vehicles. The information
is used to determine whether the
taxpayer has paid the correct amount of
tax.
Form: 2290, 2290–SP.
Affected Public: Businesses or other
for-profits.
Estimated Number of Respondents:
629,000.
Frequency of Response: Annually.
Estimated Total Number of Annual
Responses: 629,000.
Estimated Time per Response: 42.86
hours.
Estimated Total Annual Burden
Hours: 27,120,040.
6. Title: International Boycott Report.
OMB Control Number: 1545–0216.
Type of Review: Revision of a
currently approved collection.
Description: Form 5713 and related
Schedules A, B, and C are used by any
entity that has operations in a
‘‘boycotting’’ country. If that entity
cooperates with or participates in an
international boycott it loses a portion
of the foreign tax credit, or deferral of
FSC and IC–DISC benefits. The IRS uses
Form 5713 to determine if any of the
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above benefits should be lost. The
information is also used as the basis for
a report to Congress.
Form: 5713 and Schedules A–C.
Affected Public: Businesses or other
for-profits.
Estimated Number of Respondents:
5,632.
Frequency of Response: Annually.
Estimated Total Number of Annual
Responses: 5,632.
Estimated Time per Response: 25.5
hours.
Estimated Total Annual Burden
Hours: 143,498.
7. Title: Claims for credit or refund by
tax return preparers or appraisers.
OMB Control Number: 1545–0240.
Type of Review: Extension without
change of a currently approved
collection.
Description: Internal Revenue Code
section 6696(c) sets forth the procedure
for claiming a refund by a tax return
preparer who has overpaid any of the
tax return preparer’s penalties. TD 9436
contained final regulations
implementing amendments to the tax
return preparer penalties under sections
6694 and 6695 of the Internal Revenue
Code (Code) and related provisions
under sections 6060, 6107, 6109, 6696,
and 7701(a)(36) reflecting amendments
to the Code made by section 8246 of the
Small Business and Work Opportunity
Tax Act of 2007 and section 506 of the
Tax Extenders and Alternative
Minimum Tax Relief Act of 2008. 26
CFR 1.6696–1 outlines the procedures
for claims for credit or refund by tax
return preparers or appraisers.
Notwithstanding section 301.6402–2(c),
Form 6118, ‘‘Claim for Refund of
Income Tax Return Preparer and
Promoter Penalties,’’ is the form
prescribed for making a claim as
provided in this section with respect to
penalties under sections 6694 and 6695.
Form: 6118.
Affected Public: Individuals and
households.
Estimated Number of Respondents:
10,000.
Frequency of Response: On Occasion.
Estimated Total Number of Annual
Responses: 10,000.
Estimated Time per Response: 68
minutes.
Estimated Total Annual Burden
Hours: 11,400.
8. Title: Request for Copy of Tax
Return.
OMB Control Number: 1545–0429.
Type of Review: Extension without
change of a currently approved
collection.
Description: 26 U.S.C. 7513 allows for
taxpayers to request a copy of a tax
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return. Form 4506 is used by a taxpayer
to request a copy of a Federal tax form.
The information provided will be used
for research to locate the tax form and
to ensure that the requester is the
taxpayer or someone authorized by the
taxpayer.
Form: 4506.
Affected Public: Individuals and
households.
Estimated Number of Respondents:
325,000.
Frequency of Response: On occasion.
Estimated Total Number of Annual
Responses: 325,000.
Estimated Time per Response: 48
minutes.
Estimated Total Annual Burden
Hours: 260,000.
9. Title: Form 4810—Request for
Prompt Assessment Under Internal
Revenue Code Section 6501(d).
OMB Control Number: 1545–0430.
Type of Review: Extension without
change of a currently approved
collection.
Description: Form 4810 is used to
request a prompt assessment under IRC
Section 6501(d). IRS uses this form to
locate the return to expedite processing
of the taxpayer’s request.
Form: 4810.
Affected Public: Businesses or other
for-profits.
Estimated Number of Respondents:
4,000.
Frequency of Response: On occasion.
Estimated Total Number of Annual
Responses: 4,000.
Estimated Time per Response: 6.2
hours.
Estimated Total Annual Burden
Hours: 24,800.
10. Title: TD 7898—Employers
Qualified Educational Assistance
Programs.
OMB Control Number: 1545–0768.
Type of Review: Extension without
change of a currently approved
collection.
Description: Respondents include
employers who maintain education
assistance programs for their employees.
The information verifies that programs
are qualified and that employees may
exclude educational assistance from
their gross incomes. Section 127(a) of
the Internal Revenue Code provides that
the gross income of any employee does
not include amounts paid or expenses
incurred by an employer if furnished to
the employee pursuant to a qualified
educational assistance program. Section
127(b) sets forth the requirements which
must be met in order for a program to
be a qualified educational assistance
program. Among these requirements,
section 127(b)(1) requires that a program
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be a separate written plan of the
employer. Treas. Reg. section 1.127 2(b)
restates this requirement. No advance
approval of the plan is required.
Employees must be notified of the
availability and terms of the program.
Section 127(b)(6) and Treas. Reg. section
1.127 2(g). Pursuant to section 6001,
substantiation may be required to verify
that employees are entitled to exclude
the value of such benefits from their
gross incomes.
Form: None.
Affected Public: Businesses or other
for-profits.
Estimated Number of Respondents:
5,200.
Frequency of Response: Annually.
Estimated Total Number of Annual
Responses: 5,200.
Estimated Time per Response: 7
minutes.
Estimated Total Annual Burden
Hours: 615.
11. Title: Inspection of Applications
for Tax Exemption and Applications for
Determination Letters for Pension and
Other Plans.
OMB Control Number: 1545–0817.
Type of Review: Extension without
change of a currently approved
collection.
Description: Internal Revenue Code
section 6104 requires applications for
tax exempt status, annual reports of
private foundations, and certain
portions of returns to be open for public
inspection. Some information may be
withheld from disclosure. The Internal
Revenue Service needs the required
information to comply with requests for
public inspection.
Form: None.
Affected Public: Businesses or other
for-profits.
Estimated Number of Respondents:
42,370.
Frequency of Response: On Occasion.
Estimated Total Number of Annual
Responses: 42,370.
Estimated Time per Response: 12
minutes.
Estimated Total Annual Burden
Hours: 8,538.
12. Title: Effective Dates and Other
Issues Arising Under the Employee
Benefit Provisions of the Tax.
OMB Control Number: 1545–0916.
Type of Review: Extension without
change of a currently approved
collection.
Description: Section 505(c) of the
Internal Revenue Code provides that an
organization will not be recognized as
exempt under section 501(c)(9) as a
voluntary employees’ beneficiary
association, under section 501(c)(17) as
a trust forming part of a plan for the
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54417
payment of supplemental
unemployment compensation benefits,
or under section 501(c)(20) as a trust
forming part of a qualified group legal
services plan unless notification is given
to the Internal Revenue Service. The
temporary regulations provide that the
notice is filed by submitting a properly
completed and executed Form 1024,
‘‘Application for Recognition of
Exemption Under Section 501(a)’’
together with specified additional
information. The temporary regulations
further provide that an organization or
trust that has previously notified the
Internal Revenue Service of its claim to
exemption under sections 501(c)(9), (17)
or (20) or its claim to exempt status
under those sections pursuant to
another provision of the Internal
Revenue Code, is not required under
section 505(c) to submit a revocation.
Section 1042(a) of the Internal
Revenue Code provides that a taxpayer
may elect not to recognize gain on the
sale of certain ‘‘qualified securities’’ to
an employee stock ownership plan
(ESOP) or worker owned cooperative,
where ‘‘qualified replacement property’’
is purchased within a specified period.
Section 1042(b)(4) requires that a
written statement (described in section
1042(b)(4)(B)) be filed along with such
an election. The temporary regulations
at section 1.1042 lT (Q&A 3) require that
a taxpayer elect section 1042(a)
treatment by attaching a statement to his
income tax return. Section 1.1042–lT
(Q&A 2(d) requires the taxpayer to file
a written statement of the employer
whose employees are covered by the
ESOP, consenting to the application of
section 4978(a).
Form: None.
Affected Public: Businesses or other
for-profits.
Estimated Number of Respondents:
8,000.
Frequency of Response: On occasion.
Estimated Total Number of Annual
Responses: 8,000.
Estimated Time per Response: 30
minutes.
Estimated Total Annual Burden
Hours: 4,000.
13. Title: Form 2587—Application for
Special Enrollment Examination.
OMB Control Number: 1545–0949.
Type of Review: Revision of a
currently approved collection.
Description: This information relates
to the determination of the eligibility of
individuals seeking enrollment status to
practice before the Internal Revenue
Service.
Form: 2587.
Affected Public: Individuals and
households.
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Estimated Number of Respondents:
11,000.
Frequency of Response: Once.
Estimated Total Number of Annual
Responses: 11,000.
Estimated Time per Response: 6
minutes.
Estimated Total Annual Burden
Hours: 11,000.
Authority: 44 U.S.C. 3501 et seq.
Dated: October 23, 2018.
Spencer W. Clark,
Treasury PRA Clearance Officer.
[FR Doc. 2018–23515 Filed 10–26–18; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF VETERANS
AFFAIRS
Solicitation of Nomination for
Appointment to the Veterans’ Advisory
Committee on Rehabilitation
Department of Veterans Affairs.
Notice.
AGENCY:
ACTION:
The Department of Veterans
Affairs (VA), Veterans Benefits
Administration (VBA), is seeking
nominations of qualified candidates to
be considered for appointment as a
member of the Veterans’ Advisory
Committee on Rehabilitation
(hereinafter referred to as ‘‘the
Committee’’).
DATES: Nominations for membership on
the Committee must be received by
November 23, 2018, no later than 4:00
p.m., eastern standard time. Packages
received after this time will not be
considered for the current membership
cycle.
ADDRESSES: All nomination packages
should be sent to the Veterans Benefits
Administration (28), Department of
Veterans Affairs, 1800 G. Street NW,
Washington, DC 20006, or emailed
(recommended) to Sabrina.McNeil@
va.gov.
SUPPLEMENTARY INFORMATION: In
carrying out the duties set forth, the
Committee responsibilities include, but
are not limited to submit to the
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Secretary an annual report on the
rehabilitation programs and activities of
the VA. VBA is requesting nominations
for upcoming vacancies on the
Committee. Members of the Committee
are appointed by the Secretary from the
general public, including but not
limited to:
(1) Veterans with service-connected
disabilities;
(2) Persons who have distinguished
themselves in the public and private
sectors in the fields of rehabilitation
medicine, vocational guidance,
vocational rehabilitation, and
employment and training programs
(3) Ex officio members of the
Committee shall include one
representative from the Veterans Health
Administration and one from the
Veterans Benefits Administration; one
representative each from the
Rehabilitation Services Administration
of the Department of Education, and the
National Institute for Handicapped
Research of the Department of
Education; and one representative of the
Assistant Secretary for Veterans’
Employment and Training of the
Department of Labor.
Authority: The Committee was
established pursuant to 38 U.S.C. 3121,
to advise the Secretary of VA with
respect to the administration of
Veterans’ rehabilitation programs.
Nominations of qualified candidates are
being sought to fill upcoming vacancies
on the Committee.
To the extent possible, the Secretary
seeks members who have diverse
professional and personal qualifications.
We ask that nominations include
information of this type so that VA can
ensure a balanced Committee
membership. Individuals appointed to
the Committee by the Secretary shall be
invited to serve a two- or three-year
term. The Secretary may reappoint a
member for an additional term of
service. In accordance with Federal
Travel Regulation, Committee members
will receive travel expenses and a per
diem allowance for any travel made in
association with duties as members of
the Committee and within federal travel
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guidelines. Self-nominations are
acceptable. Any letters of nomination
from organizations or other individuals
should accompany the package when it
is submitted. Non-Veterans are also
eligible for nomination.
Requirements for Nomination
Submission
Nominations should be typed (one
nomination per nominator). Nomination
package should include: (1) A letter of
nomination that clearly states the name
and affiliation of the nominee, the basis
for the nomination (i.e., specific
attributes which qualify the nominee for
service in this capacity), and a statement
from the nominee indicating that he/she
is a U.S. citizen and is willingness to
serve as a member of the Committee; (2)
the nominee’s contact information,
including name, mailing address,
telephone numbers, and email address;
(3) the nominee’s curriculum vitae; (4)
a summary of the nominee’s experience
and qualifications relative to the
membership considerations described
above; and (5) a statement confirming
that he/she is not a federally-registered
lobbyist.
The Department makes every effort to
ensure that the membership of VA
Federal advisory committees is fairly
balanced in terms of points of view
represented and the committee’s
function. Appointments to this
Committee shall be made without
discrimination based on a person’s race,
color, religion, sex, sexual orientation,
gender identity, national origin, age,
disability, or genetic information.
Nominations must state that the
nominee appears to have no conflict of
interest that would preclude
membership. An ethics review is
conducted for each selected nominee.
Dated: October 23, 2018.
LaTonya L. Small,
Federal Advisory Committee Management
Officer.
[FR Doc. 2018–23503 Filed 10–26–18; 8:45 am]
BILLING CODE P
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]]>Agencies
[Federal Register Volume 83, Number 209 (Monday, October 29, 2018)]
[Notices]
[Pages 54415-54418]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2018-23515]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Agency Information Collection Activities; Submission for OMB
Review; Comment Request; Multiple Internal Revenue 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 November 28, 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 8100, 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:
Internal Revenue Service (IRS)
1. Title: Employers' Identification Numbers.
OMB Control Number: 1545-0003.
Type of Review: Extension without change of a currently approved
collection.
Description: Taxpayers required to have an identification number
for use on any return, statement, or other document must prepare and
file Form SS-4 or Form SS-4-PR (Puerto Rico only) to obtain a number.
The information is used by the IRS and the Social Security
Administration in tax administration and by the Bureau of the Census
for business statistics.
Form: SS-4-PR, SS-4.
Affected Public: Businesses or other for-profits, Not-for-profit
organizations, Government agencies.
[[Page 54416]]
Estimated Number of Respondents: 2,419,064.
Frequency of Response: On occasion.
Estimated Total Number of Annual Responses: 1,612,708.
Estimated Time per Response: 34 minutes.
Estimated Total Annual Burden Hours: 903,116.
2. Title: Information and Initial Excise Tax Return for Black Lung
Benefit Trusts and Certain Related Persons and Form 6069, Return of
Excise Tax on Excess Contributions to Black Lung Benefit Trust Under
Section 4953 and Computation of Section 192 Deduction.
OMB Control Number: 1545-0049.
Type of Review: Extension without change of a currently approved
collection.
Description: IRS uses Form 990-BL to monitor activities of black
lung benefit trusts, and to collect excise taxes on these trusts and
certain related persons if they engage in proscribed activities. The
tax is figured on Schedule A of Form 990-BL. Form 6069 is used by coal
mine operators to figure the maximum deduction to a black lung benefit
trust. If excess contributions are made, IRS uses the form to figure
and collect the tax on excess contributions.
Form: 990-BL, 6069.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 23.
Frequency of Response: Annually.
Estimated Total Number of Annual Responses: 23.
Estimated Time per Response: 34.25 hours for Form 990-BL, 10 hours
for Form 6069.
Estimated Total Annual Burden Hours: 764.
3. Title: Form 1028--Application for Recognition of Exemption Under
Section 521 of the Internal Revenue Code.
OMB Control Number: 1545-0058.
Type of Review: Extension without change of a currently approved
collection.
Description: Farmers' cooperatives must file Form 1028 to apply for
exemption from Federal income tax as being organizations described in
IRC section 521. The information on Form 1028 provides the basis for
determining whether the applicants are exempt.
Form: 1028.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 50.
Frequency of Response: On occasion.
Estimated Total Number of Annual Responses: 50.
Estimated Time per Response: 71.88 hours.
Estimated Total Annual Burden Hours: 3,594.
4. Title: Form 4029--Application for Exemption From Social Security
and Medicare Taxes and Waiver of Benefits.
OMB Control Number: 1545-0064.
Type of Review: Extension without change of a currently approved
collection.
Description: Form 4029 is used by members of recognized religious
groups to apply for exemption from social security and Medicare taxes
under IRC sections 1402(g) and 3127. The information is used to approve
or deny exemption from social security and Medicare taxes.
Form: 4029.
Affected Public: Individuals and households.
Estimated Number of Respondents: 3,754.
Frequency of Response: Once.
Estimated Total Number of Annual Responses: 3,754.
Estimated Time per Response: 61 minutes.
Estimated Total Annual Burden Hours: 3,792.
5. Title: Heavy Highway Vehicle Use Tax Return.
OMB Control Number: 1545-0143.
Type of Review: Revision of a currently approved collection.
Description: Form 2290 is used to compute and report the tax
imposed by section 4481 on the highway use of certain motor vehicles.
The information is used to determine whether the taxpayer has paid the
correct amount of tax.
Form: 2290, 2290-SP.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 629,000.
Frequency of Response: Annually.
Estimated Total Number of Annual Responses: 629,000.
Estimated Time per Response: 42.86 hours.
Estimated Total Annual Burden Hours: 27,120,040.
6. Title: International Boycott Report.
OMB Control Number: 1545-0216.
Type of Review: Revision of a currently approved collection.
Description: Form 5713 and related Schedules A, B, and C are used
by any entity that has operations in a ``boycotting'' country. If that
entity cooperates with or participates in an international boycott it
loses a portion of the foreign tax credit, or deferral of FSC and IC-
DISC benefits. The IRS uses Form 5713 to determine if any of the above
benefits should be lost. The information is also used as the basis for
a report to Congress.
Form: 5713 and Schedules A-C.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 5,632.
Frequency of Response: Annually.
Estimated Total Number of Annual Responses: 5,632.
Estimated Time per Response: 25.5 hours.
Estimated Total Annual Burden Hours: 143,498.
7. Title: Claims for credit or refund by tax return preparers or
appraisers.
OMB Control Number: 1545-0240.
Type of Review: Extension without change of a currently approved
collection.
Description: Internal Revenue Code section 6696(c) sets forth the
procedure for claiming a refund by a tax return preparer who has
overpaid any of the tax return preparer's penalties. TD 9436 contained
final regulations implementing amendments to the tax return preparer
penalties under sections 6694 and 6695 of the Internal Revenue Code
(Code) and related provisions under sections 6060, 6107, 6109, 6696,
and 7701(a)(36) reflecting amendments to the Code made by section 8246
of the Small Business and Work Opportunity Tax Act of 2007 and section
506 of the Tax Extenders and Alternative Minimum Tax Relief Act of
2008. 26 CFR 1.6696-1 outlines the procedures for claims for credit or
refund by tax return preparers or appraisers. Notwithstanding section
301.6402-2(c), Form 6118, ``Claim for Refund of Income Tax Return
Preparer and Promoter Penalties,'' is the form prescribed for making a
claim as provided in this section with respect to penalties under
sections 6694 and 6695.
Form: 6118.
Affected Public: Individuals and households.
Estimated Number of Respondents: 10,000.
Frequency of Response: On Occasion.
Estimated Total Number of Annual Responses: 10,000.
Estimated Time per Response: 68 minutes.
Estimated Total Annual Burden Hours: 11,400.
8. Title: Request for Copy of Tax Return.
OMB Control Number: 1545-0429.
Type of Review: Extension without change of a currently approved
collection.
Description: 26 U.S.C. 7513 allows for taxpayers to request a copy
of a tax
[[Page 54417]]
return. Form 4506 is used by a taxpayer to request a copy of a Federal
tax form. The information provided will be used for research to locate
the tax form and to ensure that the requester is the taxpayer or
someone authorized by the taxpayer.
Form: 4506.
Affected Public: Individuals and households.
Estimated Number of Respondents: 325,000.
Frequency of Response: On occasion.
Estimated Total Number of Annual Responses: 325,000.
Estimated Time per Response: 48 minutes.
Estimated Total Annual Burden Hours: 260,000.
9. Title: Form 4810--Request for Prompt Assessment Under Internal
Revenue Code Section 6501(d).
OMB Control Number: 1545-0430.
Type of Review: Extension without change of a currently approved
collection.
Description: Form 4810 is used to request a prompt assessment under
IRC Section 6501(d). IRS uses this form to locate the return to
expedite processing of the taxpayer's request.
Form: 4810.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 4,000.
Frequency of Response: On occasion.
Estimated Total Number of Annual Responses: 4,000.
Estimated Time per Response: 6.2 hours.
Estimated Total Annual Burden Hours: 24,800.
10. Title: TD 7898--Employers Qualified Educational Assistance
Programs.
OMB Control Number: 1545-0768.
Type of Review: Extension without change of a currently approved
collection.
Description: Respondents include employers who maintain education
assistance programs for their employees. The information verifies that
programs are qualified and that employees may exclude educational
assistance from their gross incomes. Section 127(a) of the Internal
Revenue Code provides that the gross income of any employee does not
include amounts paid or expenses incurred by an employer if furnished
to the employee pursuant to a qualified educational assistance program.
Section 127(b) sets forth the requirements which must be met in order
for a program to be a qualified educational assistance program. Among
these requirements, section 127(b)(1) requires that a program be a
separate written plan of the employer. Treas. Reg. section 1.127 2(b)
restates this requirement. No advance approval of the plan is required.
Employees must be notified of the availability and terms of the
program. Section 127(b)(6) and Treas. Reg. section 1.127 2(g). Pursuant
to section 6001, substantiation may be required to verify that
employees are entitled to exclude the value of such benefits from their
gross incomes.
Form: None.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 5,200.
Frequency of Response: Annually.
Estimated Total Number of Annual Responses: 5,200.
Estimated Time per Response: 7 minutes.
Estimated Total Annual Burden Hours: 615.
11. Title: Inspection of Applications for Tax Exemption and
Applications for Determination Letters for Pension and Other Plans.
OMB Control Number: 1545-0817.
Type of Review: Extension without change of a currently approved
collection.
Description: Internal Revenue Code section 6104 requires
applications for tax exempt status, annual reports of private
foundations, and certain portions of returns to be open for public
inspection. Some information may be withheld from disclosure. The
Internal Revenue Service needs the required information to comply with
requests for public inspection.
Form: None.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 42,370.
Frequency of Response: On Occasion.
Estimated Total Number of Annual Responses: 42,370.
Estimated Time per Response: 12 minutes.
Estimated Total Annual Burden Hours: 8,538.
12. Title: Effective Dates and Other Issues Arising Under the
Employee Benefit Provisions of the Tax.
OMB Control Number: 1545-0916.
Type of Review: Extension without change of a currently approved
collection.
Description: Section 505(c) of the Internal Revenue Code provides
that an organization will not be recognized as exempt under section
501(c)(9) as a voluntary employees' beneficiary association, under
section 501(c)(17) as a trust forming part of a plan for the payment of
supplemental unemployment compensation benefits, or under section
501(c)(20) as a trust forming part of a qualified group legal services
plan unless notification is given to the Internal Revenue Service. The
temporary regulations provide that the notice is filed by submitting a
properly completed and executed Form 1024, ``Application for
Recognition of Exemption Under Section 501(a)'' together with specified
additional information. The temporary regulations further provide that
an organization or trust that has previously notified the Internal
Revenue Service of its claim to exemption under sections 501(c)(9),
(17) or (20) or its claim to exempt status under those sections
pursuant to another provision of the Internal Revenue Code, is not
required under section 505(c) to submit a revocation.
Section 1042(a) of the Internal Revenue Code provides that a
taxpayer may elect not to recognize gain on the sale of certain
``qualified securities'' to an employee stock ownership plan (ESOP) or
worker owned cooperative, where ``qualified replacement property'' is
purchased within a specified period. Section 1042(b)(4) requires that a
written statement (described in section 1042(b)(4)(B)) be filed along
with such an election. The temporary regulations at section 1.1042 lT
(Q&A 3) require that a taxpayer elect section 1042(a) treatment by
attaching a statement to his income tax return. Section 1.1042-lT (Q&A
2(d) requires the taxpayer to file a written statement of the employer
whose employees are covered by the ESOP, consenting to the application
of section 4978(a).
Form: None.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 8,000.
Frequency of Response: On occasion.
Estimated Total Number of Annual Responses: 8,000.
Estimated Time per Response: 30 minutes.
Estimated Total Annual Burden Hours: 4,000.
13. Title: Form 2587--Application for Special Enrollment
Examination.
OMB Control Number: 1545-0949.
Type of Review: Revision of a currently approved collection.
Description: This information relates to the determination of the
eligibility of individuals seeking enrollment status to practice before
the Internal Revenue Service.
Form: 2587.
Affected Public: Individuals and households.
[[Page 54418]]
Estimated Number of Respondents: 11,000.
Frequency of Response: Once.
Estimated Total Number of Annual Responses: 11,000.
Estimated Time per Response: 6 minutes.
Estimated Total Annual Burden Hours: 11,000.
Authority: 44 U.S.C. 3501 et seq.
Dated: October 23, 2018.
Spencer W. Clark,
Treasury PRA Clearance Officer.
[FR Doc. 2018-23515 Filed 10-26-18; 8:45 am]
BILLING CODE 4830-01-P
