Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple IRS Information Collection Requests, 54653-54658 [2018-23644]

Agencies

• DEPARTMENT OF THE TREASURY

[Federal Register Volume 83, Number 210 (Tuesday, October 30, 2018)]
[Notices]
[Pages 54653-54658]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2018-23644]


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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.

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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 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 8100, 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: FI-27-89 (Temporary and Final) Real Estate Mortgage 
Investment Conduits; Reporting Requirements and Other Administrative 
Matters; FI-61-91 (Final) Allocation of Allocable Investment.
    OMB Control Number: 1545-1018.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: These previously approved regulations prescribe the 
manner in which an entity elects to be taxed as a real estate mortgage 
investment conduit (REMIC) and the filing requirements for REMICs and 
certain brokers.
    Form: None.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 655.
    Frequency of Response: Quarterly.
    Estimated Total Number of Annual Responses: 9,725.
    Estimated Time per Response: 6 minutes.
    Estimated Total Annual Burden Hours: 978.

    Title: Form 8801--Credit for Prior Year Minimum Tax--Individuals, 
Estates and Trusts.
    OMB Control Number: 1545-1073.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: Form 8801 is used by individuals, estates, and trusts 
to compute the minimum tax credit, if any, available from a tax year 
beginning after 1986 to be used in the current year or to be carried 
forward for use in a future year.
    Form: 8801.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 38,744.
    Frequency of Response: Annually.
    Estimated Total Number of Annual Responses: 12,914.
    Estimated Time per Response: 7.06 hours per response.
    Estimated Total Annual Burden Hours: 91,173.

    Title: Qualified Separate Lines of Business.
    OMB Control Number: 1545-1221.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: The affected public includes employers who maintain 
qualified employee retirement plans. Where applicable, the employer 
must furnish notice to the IRS that the employer treats itself as 
operating qualified separate lines of business and some may request an 
IRS determination that such lines satisfy administrative scrutiny.
    Form: None.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 125.
    Frequency of Response: Annually.
    Estimated Total Number of Annual Responses: 125.
    Estimated Time per Response: 3.55 hours per response.
    Estimated Total Annual Burden Hours: 444.

    Title: TD 8395--Special Valuation Rules.
    OMB Control Number: 1545-1241.
    Type of Review: Extension without change of a currently approved 
collection.

[[Page 54654]]

    Description: Section 2701 of the Internal Revenue Code allows 
various elections by family members who make gifts of common stock or 
partnership interests and retain senior interest. The elections affect 
the value of the gifted interests and the retained interests. This 
document contains final regulations relating to chapter 14 of the 
Internal Revenue Code as enacted in the Omnibus Budget Reconciliation 
Act of 1990, Public Law 101-508, 104 Stat. 1388. These previously 
approved regulations provide special valuation rules for purposes of 
Federal estate and gift taxes imposed under chapter 1 and 12 of the 
Code. In addition, these regulations provide rules involving lapsing 
rights and other transactions that are treated as completed transfers 
under chapter 14.
    Form: None.
    Affected Public: Individuals or Households.
    Estimated Number of Respondents: 1,200.
    Frequency of Response: Annually.
    Estimated Total Number of Annual Responses: 1,200.
    Estimated Time per Response: .41 hours per response.
    Estimated Total Annual Burden Hours: 496.

    Title: TD 8513--Bad Debt Reserves of Banks.
    OMB Control Number: 1545-1290.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: Section 585(c) of the Internal Revenue Code requires 
large banks to change from the reserve method of accounting to the 
specific charge off method of accounting for bad debts. The information 
required by section 1.585-8 of the regulations identifies any election 
made or revoked by the taxpayer in accordance with section 585(c).
    Form: None.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 2,500.
    Frequency of Response: Annually.
    Estimated Total Number of Annual Responses: 2,500.
    Estimated Time per Response: .25 hours per response.
    Estimated Total Annual Burden Hours: 625.

    Title: TD 8725--Miscellaneous Sections Affected by the Taxpayer 
Bill of Rights 2 and the Personal Responsibility and Work Opportunity 
Reconciliation Act of 1996.
    OMB Control Number: 1545-1356.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: This document contains previously approved final 
regulations relating to joint returns, property exempt from levy, 
interest, penalties, offers in compromise, and the awarding of costs 
and certain fees. The regulations reflect changes to the law made by 
the Taxpayer Bill of Rights 2 and a conforming amendment made by the 
Personal Responsibility and Work Opportunity Reconciliation Act of 
1996. The regulations affect taxpayers with respect to filing of 
returns, interest, penalties, court costs, and payment, deposit, and 
collection of taxes.
    Form: None.
    Affected Public: Individuals or Households.
    Estimated Number of Respondents: 38.
    Frequency of Response: On Occasion.
    Estimated Total Number of Annual Responses: 38.
    Estimated Time per Response: 2.26 hours per response.
    Estimated Total Annual Burden Hours: 86.

    Title: Qualified Electric Vehicle Credit.
    OMB Control Number: 1545-1374.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: Form 8834 is used to claim any qualified electric 
vehicle passive activity credit allowed for the current tax. The data 
on Form 8834 will be used to determine that the credit is allowable and 
that it has been properly computed.
    Form: 8834.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 3,136.
    Frequency of Response: Annually.
    Estimated Total Number of Annual Responses: 3,136.
    Estimated Time per Response: 4.79 hours per response.
    Estimated Total Annual Burden Hours: 15,022.

    Title: TD 8549 (Final) Preparer Penalties--Manual Signature 
Requirement.
    OMB Control Number: 1545-1385.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: The reporting requirements affect return preparers of 
fiduciary returns. They will be required to submit a list of the names 
and identifying numbers of all fiduciary returns which are being filed 
with a facsimile signature of the returns preparer.
    Form: None.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 20,000.
    Frequency of Response: Annually.
    Estimated Total Number of Annual Responses: 20,000.
    Estimated Time per Response: 1.2 hours per response.
    Estimated Total Annual Burden Hours: 24,000.

    Title: Third-Party Disclosure Requirements in the IRS Regulations.
    OMB Control Number: 1545-1466.
    Type of Review: Revision of a currently approved collection.
    Description: Taxpayers must obtain third-party certification or 
documentation to avail themselves of certain credits, deductions or 
other benefits permitted by the Internal Revenue Code. Taxpayers will 
use these documents or information to support claims for certain 
credits, deductions or tax benefits on their returns. The Service may 
review these documents or information during any examination of 
taxpayers' returns to verify the taxpayers' entitlement to the claimed 
credits, deductions or tax benefits. This submission contains third-
party disclosure regulations subject to the Paperwork Reduction Act of 
1995.
    Form: None.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 245,073,905.
    Frequency of Response: .53342215 responses annually.
    Estimated Total Number of Annual Responses: 130,727, 849.
    Estimated Time per Response: .26 hours per response.
    Estimated Total Annual Burden Hours: 33,931,750.

    Title: Electronic Federal Tax Payment System (EFTPS).
    OMB Control Number: 1545-1467.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: Enrollment is vital to the implementation of the 
Electronic Federal Tax Payment System (EFTPS). EFTPS is an electronic 
remittance processing system that the Service will use to accept 
electronically transmitted federal tax payments. This system is a 
necessary outgrowth of advanced information and communication 
technologies.
    Forms: 9783, 9779, 14781, 9787, and 9789.
    Affected Public: Businesses or other for-profits.

[[Page 54655]]

    Estimated Number of Respondents: 4,350,000.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 4,350,000.
    Estimated Time per Response: .17 hours per response.
    Estimated Total Annual Burden Hours: 755,192.

    Title: Distributions from an Archer MSA or Medicare + Choice MSA.
    OMB Control Number: 1545-1517.
    Type of Review: Extension without change from a currently approved 
collection.
    Description: This form is used to report distributions from a 
medical savings account as set forth in section 220(h).
    Form: 1099-SA.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 10,336.
    Frequency of Response: 2.4999 responses per respondent.
    Estimated Total Number of Annual Responses: 25,839.
    Estimated Time per Response: .14 hours per response.
    Estimated Total Annual Burden Hours: 3,618.

    Title: HSA, Archer MSA, or Medicare Advantage MSA Information.
    OMB Control Number: 1545-1518.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: Section 220(h) requires trustees to report to the IRS 
and medical savings account holders the contributions and year-end fair 
market value of any contributions made to a medical savings account 
(MSA). Congress requires Treasury to report to them the total 
contributions made to an MSA for the current tax year. Section 1201 of 
the Medicare prescription Drug, Improvement, and Modernization Act of 
2003 (Public Law 108-173) created new Code section 223. Section 223(h) 
requires the reporting of contributions to and the year-end fair market 
value of health savings accounts for tax years beginning after December 
31, 2003.
    Form: 5498-SA.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 9.167.
    Frequency of Response: Annually.
    Estimated Total Number of Annual Responses: 9,167.
    Estimated Time per Response: .17 hours per response.
    Estimated Total Annual Burden Hours: 1,559.

    Title: Low-Income Taxpayer Clinic Grant Application Package and 
Guidelines; Grant website.
    OMB Control Number: 1545-1648.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: Publication 3319 is the grant application and program 
requirements for our external customers, non-profits, legal aid 
societies, universities, law schools, and will be used by anyone in the 
US and territories to apply for a low income taxpayer grant. There is a 
website, which collects the information.
    Form: None.
    Affected Public: Not-for-profit-institutions.
    Estimated Number of Respondents: 310.
    Frequency of Response: Annually.
    Estimated Total Number of Annual Responses: 310.
    Estimated Time per Response: 29.03 hours per response.
    Estimated Total Annual Burden Hours: 9,000.

    Title: REG-209709-94 (Final-TD 8865) Amortization of Intangible 
Property.
    OMB Control Number: 1545-1671.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: The collection of information in this previously 
approved regulation is in Sec.  1.197-2(h)(9). This information is 
required in order to provide guidance on the time and manner of making 
the election under section 197(f)(9)(B). Under this election, the 
seller of a section 197 intangible may pay a tax on the sale in order 
to avoid the application of the antichurning rules of section 197(f)(9) 
to the purchaser. This information will be used to confirm the parties 
to the transaction, calculate any additional tax due, and notify the 
purchaser of the seller's election. The likely respondents are business 
or other for-profit institutions.
    Form: None.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 500.
    Frequency of Response: Annually.
    Estimated Total Number of Annual Responses: 500.
    Estimated Time per Response: 3 hours per response.
    Estimated Total Annual Burden Hours: 1,500.

    Title: TD 9584--Guidance on Reporting Interest Paid to Nonresident 
Aliens.
    OMB Control Number: 1545-1725.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: This document contains previously approved final 
regulations that provide guidance on the reporting requirements for 
interest on deposits maintained at the U.S. office of certain financial 
institutions and paid to nonresident alien individuals. These 
regulations affect persons making payments of interest with respect to 
such a deposit.
    Form: None.
    Affected Public: Businesses or other for-profit.
    Estimated Number of Respondents: 2,000.
    Frequency of Response: Annually.
    Estimated Total Number of Annual Responses: 2,000.
    Estimated Time per Response: .25 hours per response.
    Estimated Total Annual Burden Hours: 500.

    Title: Form 8802--Application for United States Residency 
Certification.
    OMB Control Number: 1545-1817.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: All requests for U.S. residency certification must be 
received on Form 8802, Application for United States Residency 
Certification. This application must be sent to the Philadelphia 
Service Center. As proof of residency in the United States and of 
entitlement to the benefits of a tax treaty, U.S. treaty partner 
countries require a U.S. Government certification that you are a U.S. 
citizen, U.S. Corporation, U.S. partnership, or resident of the United 
States for purposes of taxation.
    Form: 8802.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 1,000,000.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 130,132.
    Estimated Time per Response: 3.63 hours per response.
    Estimated Total Annual Burden Hours: 472,380.

    Title: TD 9157 (Final) Guidance Regarding the Treatment of Certain 
Contingent Payment Debt Instruments w/one or more Payments that are 
Denominated in, or Determined by Reference to, a Nonfunctional 
Currency.
    OMB Control Number: 1545-1831.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: This document contains previously approved final 
regulations regarding the treatment of contingent payment debt 
instruments for which

[[Page 54656]]

one or more payments are denominated in, or determined by reference to, 
a currency other than the taxpayer's functional currency. These 
regulations are necessary because current regulations do not provide 
guidance concerning the tax treatment of such instruments. The 
regulations affect issuers and holders of such instruments including 
investment banks and others who hold these debt instruments for 
investments.
    Form: None.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 100.

    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 250.
    Estimated Time per Response: .4 hours per response.
    Estimated Total Annual Burden Hours: 100.

    Title: Application for Registration (For Certain Excise Tax 
Activities) and Questionnaires.
    OMB Control Number: 1545-1835.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: Form 637 is used to apply for excise tax registration 
for activities under sections 4101, 4222, and 4682. This includes, but 
is not limited to, pipeline operator or vessel operator: Activity 
Letter, Enterers, position holders, refiners, and terminal operators, 
Blenders, Producers or importers of alcohol, agri-biodiesel, and 
biodiesel (including renewable diesel), Producers of second generation 
biofuel. The information will be used to make an informed decision on 
whether the applicant/registrant qualifies for registration. Form 637 
Questionnaires will be used to collect information about persons who 
are attempting to register or are registered with the Internal Revenue 
Service (IRS) in accordance with Internal Revenue Code (IRC) Sec.  
4101, 4222, or Notice 2005-04. The information will be used to make an 
informed decision on whether the applicant/registrant qualifies for 
registration.
    Form: 637.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 4,840.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 4,840.
    Estimated Time per Response: 6.3 hours per response.
    Estimated Total Annual Burden Hours: 30,499.

    Title: Qualified Severance of a Trust for Generation-Skipping 
Transfer (GST) Tax Purposes.
    OMB Control Number: 1545-1902.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: This previously approved Regulation requires taxpayers 
to report a qualified severance by filing a Form 706-GS(T), or such 
other form that may be published by the Internal Revenue Service in the 
future that is specifically designated to be utilized to report 
qualified severance's. Where Form 706-GS(T) is used, the filer should 
attach a Notice of Qualified Severance to the return that clearly 
identifies the trust that is being severed and the new trusts created 
as a result of the severance. The Notice must also provide the 
inclusion ratio of the trust that was severed and the inclusion ratios 
of the new trusts resulting from the severance. The information 
collected will be used by the IRS to identify the trusts being severed 
and the new trusts created upon severance. The collection of 
information is required in order to have a qualified severance. If 
there was no reporting requirement, the IRS would be unable to achieve 
its objectives.
    Form: None.
    Affected Public: Individuals or Households.
    Estimated Number of Respondents: 350.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 650.
    Estimated Time per Response: 2.08 hours per response.
    Estimated Total Annual Burden Hours: 1,352.

    Title: Form 8858--Information Return of U.S. Persons With Respect 
To Foreign Disregarded Entities; and Transactions Between Foreign 
Disregarded Entity of a Foreign Tax Owner and the Filer.
    OMB Control Number: 1545-1910.
    Type of Review: Revision of a currently approved collection.
    Description: Form 8858 and Schedule M (Form 8858) are used by 
certain U.S. persons that own a foreign disregarded entity (FDE) 
directly or, in certain circumstances, indirectly or constructively. 
The form and schedules are used to satisfy the reporting requirements 
of sections 6011, 6012, 6031, and 6038, and related regulations.
    Forms: 8858, Ach M (F. 8858).
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 28,000.
    Frequency of Response: Annually.
    Estimated Total Number of Annual Responses: 20,000.
    Estimated Time per Response: 32.78 hours per response.
    Estimated Total Annual Burden Hours: 917,800.

    Title: Application for Automatic Extension of Time To File Form 709 
and/or Payment of Gift/Generation-Skipping Transfer Tax.
    OMB Control Number: 1545-1913.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: Form 8892 was created to serve a dual purpose. First, 
the form enables taxpayers to request an extension of time to File 709, 
when they are not filing an individual income tax extension. Second, it 
serves as a payment voucher for taxpayers, who are filing an individual 
income tax extension (by Form 4868) and will have a gift tax balance 
due on Form 709.
    Form: 8892.
    Affected Public: Individuals or Households.
    Estimated Number of Respondents: 10,000.
    Frequency of Response: Annually.
    Estimated Total Number of Annual Responses: 10,000.
    Estimated Time per Response: .72 hours per response.
    Estimated Total Annual Burden Hours: 7,200.

    Title: Form 8896--Low Sulfur Diesel Fuel Production Credit.
    OMB Control Number: 1545-1914.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: Internal Revenue Code section 45H allows small 
business refiners a 5 cent/gallon credit for the production of low 
sulfur diesel fuel. Form 8896 is used to claim the credit.
    Form: 8896.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 66.
    Frequency of Response: Annually.
    Estimated Total Number of Annual Responses: 66.
    Estimated Time per Response: 3.93 hours per response.
    Estimated Total Annual Burden Hours: 260.

    Title: 26 U.S. Code Sec.  475--Mark to market accounting method for 
dealers in securities.
    OMB Control Number: 1545-1945.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: Section 475 was added by section 13223(a) of the 
Revenue

[[Page 54657]]

Reconciliation Act of 1993, Public Law 103-66, 107 Stat.481, and is 
effective for all taxable years ending on or after December 31, 1993. 
The statutory requirements under 26 U.S.C. 475 are codified under 26 
CFR part 1, sections 1.475 et al. Information collection requirements 
under Sec.  1.475(a)-4 sets forth an elective safe harbor that permits 
dealers in securities and dealers in commodities to elect to use the 
values of positions reported on certain financial statements as the 
fair market values of those positions for purposes of section 475 of 
the Internal Revenue Code (Code). This safe harbor is intended to 
reduce the compliance burden on taxpayers and to improve the 
administrability of the valuation requirement of section 475. The 
recordkeeping requirement under section 1.475(b)-4 are required to 
determine whether exemption from mark- to-market treatment is properly 
claimed, and will be used to make that determination upon audit of 
taxpayer's books and records. The information under section 1.475(c)-
1(a)(3)(iii), is necessary to determine whether a consolidated group 
has elected to disregard inter-member transactions in determining a 
member's status as a dealer in securities.
    Form: None.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 15,708.
    Frequency of Response: Annually.
    Estimated Total Number of Annual Responses: 15,708.
    Estimated Time per Response: 3.32 hours per response.
    Estimated Total Annual Burden Hours: 52,182.

    Title: Contributions of Motor Vehicles, Boats, and Airplanes.
    OMB Control Number: 1545-1959.
    Type of Review: Revision of a currently approved collection.
    Description: Section 884 of the American Jobs Creation Act of 1004 
(Pub. L. 108-357) added paragraph 12 to section 170(f) for 
contributions of used motor vehicles, boats, and airplanes. Section 
170(f)(12) requires that a donee organization provide an 
acknowledgement to the donor of this type of property and is required 
to file the same information to the Internal Revenue Service. Form 
1098-C may be used as the acknowledgement and it, or an acceptable 
substitute, must be filed with the IRS.
    Form: 1098-C.
    Affected Public: Not-for-profit institutions.
    Estimated Number of Respondents: 106,200.
    Frequency of Response: Annually.
    Estimated Total Number of Annual Responses: 106,200.
    Estimated Time per Response: .31 hours per response.
    Estimated Total Annual Burden Hours: 32,922.

    Title: Form 3949-A--Information Referral.
    OMB Control Number: 1545-1960.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: This application is voluntary and the information 
requested helps us determine if there has been a violation of Income 
Tax Law. We need the taxpayer identification numbers-Social Security 
Number (SSN) or Employer Identification Number (EIN) in order to fully 
process your application. Failure to provide this information may lead 
to suspension of processing this application.
    Form: 3949-A.
    Affected Public: Individuals or Households.
    Estimated Number of Respondents: 215,000.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 215,000.
    Estimated Time per Response: .25 hours per response.
    Estimated Total Annual Burden Hours: 53,750.

    Title: Form 8899--Notice of Income from Donated Intellectual 
Property.
    OMB Control Number: 1545-1962.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: Form 8899 is filed by charitable organizations 
receiving donations of intellectual property if the donor provides a 
timely notice. The initial deduction is limited to the donor's basis, 
additional deductions are allowed to the extent of income from the 
property, reducing excessive deductions.
    Form: 8899.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 1,000.
    Frequency of Response: Annually.
    Estimated Total Number of Annual Responses: 1,000.
    Estimated Time per Response: 5.43 hours per response.
    Estimated Total Annual Burden Hours: 5,430.

    Title: REG-146459-05--TD 9324 (Final) Designated Roth Contributions 
Under Section 402A.
    OMB Control Number: 1545-1992.
    Type of Review: Revision of a currently approved collection.
    Description: The previously approved final regulations set forth 
the rules for taxation of distributions from Designated Roth Accounts 
which are a part of a 401(k) plan or 403(b) plan.
    Form: None.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 397,000.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 397,000.
    Estimated Time per Response: 2.26 hours per response.
    Estimated Total Annual Burden Hours: 898,000.

    Title: Revenue Procedures 2008-60; 2012-27: Election Involving the 
Repeal of the Bonding Requirement and Notification of Increase of Tax 
under Sec.  42(j)(6).
    OMB Control Number: 1545-2120.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: This revenue procedure affects taxpayers who are 
maintaining a surety bond or a Treasury Direct Account (TDA) to satisfy 
the low-income housing tax credit recapture exception in Sec.  42(j)(6) 
of the Internal Revenue Code, as in effect on or before July 30, 2008. 
This revenue procedure provides the procedures for taxpayers to follow 
when making the election under section 3004(i)(2)(B)(ii) of the Housing 
Assistance Tax Act of 2008 (Pub. L. 110-289) to no longer maintain a 
surety bond or a TDA to avoid recapture.
    Form: None.
    Affected Public: Individuals or Households.
    Estimated Number of Respondents: 7800.
    Frequency of Response: Annually.
    Estimated Total Number of Annual Responses: 7,800.
    Estimated Time per Response: 1 hour per response.
    Estimated Total Annual Burden Hours: 7,800.

    Title: Form 8928--Return of Certain Excise Taxes Under Chapter 43 & 
TD 9457-Employer Comparable Contributions to HSAs and Requirement for 
filing excise taxes under sections 4980B, 4980D, 4980E and 4980G.
    OMB Control Number: 1545-2146.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: Form 8928 is used by employers, group health plans, 
HMOs, and third party administrators to report and pay excise taxes due 
for failures under sections 4980B, 4980D, 4980E, and 4980G. The 
information results

[[Page 54658]]

from the requirement from TD 9457 to file a return for the payment of 
the excise taxes under section 4980B, 4980D, 4980E, and 4980G of the 
code.
    Form: 8928.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 100.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 100.
    Estimated Time per Response: 23.48 hours per response.
    Estimated Total Annual Burden Hours: 2,348.

    Title: TD 9544 (REG-112805-10)--Branded Prescription Drugs.
    OMB Control Number: 1545-2209.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: Section 9008 of the Patient Protection and Affordable 
Care Act (ACA), Public Law 111-148 (124 Stat. 119 (2010)), as amended 
by section 1404 of the Health Care and Education Reconciliation Act of 
2010 (HCERA), Public Law 111-152 (124 Stat. 1029 (2010)) imposes an 
annual fee on manufacturers and importers of branded prescription drugs 
that have gross receipts of over $5 million from the sales of these 
drugs to certain government programs (covered entity/covered entities). 
The previously approved final regulations supersede temporary 
regulations and describe how the IRS will administer the branded 
prescription drug fee. Section 51.7T(b) of the temporary regulations 
provides that the IRS will send each covered entity notification of its 
preliminary fee calculation by May 15 of the fee year. If a covered 
entity chooses to dispute the IRS' preliminary fee calculation, the 
covered entity must follow the procedures for submitting an error 
report that are established in Sec.  51.8T.
    Form: None.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 45.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 45.
    Estimated Time per Response: 40 hours per response.
    Estimated Total Annual Burden Hours: 1,800.

    Title: Form 8952--Application for Voluntary Classification 
Settlement Program.
    OMB Control Number: 1545-2215.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: Form 8952 was created by the IRS in conjunction with a 
new program developed to permit taxpayers to voluntarily reclassify 
workers as employees for federal employment tax purposes and obtain 
similar relief to that obtained in the current Classification 
Settlement Program. To participate in the program, taxpayers must meet 
certain eligibility requirements, apply to participate in VCSP, and 
enter into closing agreements with the IRS.
    Form: 8952.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 1,700.
    Frequency of Response: Annually.
    Estimated Total Number of Annual Responses: 1,700.
    Estimated Time per Response: 9.85 hours per response.
    Estimated Total Annual Burden Hours: 16,745.

    Title: Form 1098-MA--Mortgage Assistance Payments.
    OMB Control Number: 1545-2221.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: This form is a statement reported to the IRS and to 
taxpayers. It will be filed and furnished by State Housing Finance 
Agencies (HFAs) and the Department of Housing and Urban Development 
(HUD) to report the total amounts of mortgage assistance payments and 
homeowner mortgage payments made to mortgage servicers. The requirement 
for the statement are authorized by Notice 2011-14, supported by Public 
Law 111-203, sec. 1496, and Public Law 110-343, Division A, sec. 109.
    Form: 1098-MA.
    Affected Public: State, Local, and Tribal Governments.
    Estimated Number of Respondents: 52.
    Frequency of Response: Annually.
    Estimated Total Number of Annual Responses: 60,000.
    Estimated Time per Response: 2.84 hours per response.
    Estimated Total Annual Burden Hours: 170,400.

    Authority: 44 U.S.C. 3501 et seq.

    Dated: October 25, 2018.
Spencer W. Clark,
Treasury PRA Clearance Officer.
[FR Doc. 2018-23644 Filed 10-29-18; 8:45 am]
 BILLING CODE 4830-01-P