Proposed Collection; Comment Request for Form 5304-SIMPLE, Form 5305-SIMPLE, and Notice 98-4, 62956-62957 [2018-26470]
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62956
Federal Register / Vol. 83, No. 234 / Thursday, December 6, 2018 / Notices
Notice and request for
comments.
ACTION:
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 an existing notice
of proposed rulemaking and temporary
regulations, FI–255–82 (TD 7852),
Registration Requirements With Respect
to Debt Obligations (§ 5f.103–1(c)).
DATES: Written comments should be
received on or before February 4, 2019
to be assured of consideration.
ADDRESSES: Direct all written comments
to Laurie Brimmer, Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of regulation should be directed
to LaNita Van Dyke, at (202) 317–6009,
at Internal Revenue Service, room 6526,
1111 Constitution Avenue NW,
Washington, DC 20224, or through the
internet at Lanita.VanDyke@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Registration Requirements With
Respect to Debt Obligations.
OMB Number: 1545–0945.
Regulation Project Number: FI–255–
82.
Abstract: These regulations require an
issuer of a registration-required
obligation and any person holding the
obligation as a nominee or custodian on
behalf of another to maintain ownership
records in a manner which will permit
examination by the Internal Revenue
Service in connection with enforcement
of the Internal Revenue laws.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension without
change of a currently approved
collection.
Affected Public: Business or other forprofit organizations and, state, local or
tribal governments.
Estimated Number of Recordkeepers:
50,000.
Estimated Time Per Recordkeeper: 1
hour.
Estimated Total Annual Burden
Hours: 50,000.
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
khammond on DSK30JT082PROD with NOTICES
SUMMARY:
VerDate Sep<11>2014
20:35 Dec 04, 2018
Jkt 247001
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: November 26, 2018.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2018–26465 Filed 12–4–18; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 5304–SIMPLE, Form
5305–SIMPLE, and Notice 98–4
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
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 5304–
SIMPLE, Savings Incentive Match Plan
for Employees of Small Employers
(SIMPLE)—Not for Use With a
Designated Financial Institution; Form
5305–SIMPLE, Savings Incentive Match
SUMMARY:
PO 00000
Frm 00124
Fmt 4703
Sfmt 4703
Plan for Employees of Small Employers
(SIMPLE)—for Use With a Designated
Financial Institution; Notice 98–4,
Simple IRA Plan Guidance
DATES: Written comments should be
received on or before February 4, 2019
to be assured of consideration.
ADDRESSES: Direct all written comments
to Laurie Brimmer, Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the forms, instructions, and
notice should be directed to LaNita Van
Dyke, at (202) 317–6009, at Internal
Revenue Service, Room 6526, 1111
Constitution Avenue NW, Washington,
DC 20224, or through the internet at
Lanita.VanDyke@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Form 5304–SIMPLE, Savings
Incentive Match Plan for Employees of
Small Employers (SIMPLE)—Not for
Use With a Designated Financial
Institution, Form 5305–SIMPLE;
Savings Incentive Match Plan for
Employees of Small Employers
(SIMPLE)—for Use With a Designated
Financial Institution; SIMPLE IRA Plan
Guidance(Notice 98–4).
OMB Number: 1545–1502.
Form Number: Form 5304–SIMPLE,
Form 5305–SIMPLE, and Notice 98–4.
Abstract: Form 5304–SIMPLE is a
model SIMPLE IRA agreement that was
created to be used by an employer to
permit employees who are not using a
designated financial institution to make
salary reduction contributions to a
SIMPLE IRA described in Internal
Revenue Code section 408(p). Form
5305–SIMPLE is also a model SIMPLE
IRA agreement, but it is for use with a
designated financial institutions. Notice
98–4 provides guidance for employers
and trustees regarding how they can
comply with the requirements of Code
section 408(p) in establishing and
maintaining a SIMPLE IRA, including
information regarding the notification
and reporting requirements under Code
section 408.
Current Actions: There are no changes
for the forms at this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations not-for-profit
institutions, and individuals.
Estimated Number of Respondents:
600,000.
Estimated Time per Respondent: 3
hours, 31 minutes.
Estimated Total Annual Burden
Hours: 2,113,000.
The following paragraph applies to all
of the collections of information covered
by this notice:
E:\FR\FM\06DEN1.SGM
06DEN1
Federal Register / Vol. 83, No. 234 / Thursday, December 6, 2018 / Notices
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: November 26, 2018.
Laurie Brimmer,
Supervisory Tax Analyst.
[FR Doc. 2018–26470 Filed 12–4–18; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Notice 2007–52
Internal Revenue Service (IRS),
Treasury.
AGENCY:
Notice and request for
comments.
ACTION:
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 information
collections, as required by the
Paperwork Reduction Act of 1995. The
IRS is soliciting comments concerning
Notice 2007–52, Qualifying Advanced
Coal Project Program.
khammond on DSK30JT082PROD with NOTICES
SUMMARY:
VerDate Sep<11>2014
20:35 Dec 04, 2018
Jkt 247001
Written comments should be
received on or before February 4, 2019
to be assured of consideration.
ADDRESSES: Direct all written comments
to L. Brimmer, Internal Revenue
Service, Room 6526, 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 Sara Covington,
(202) 317–6038, at Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224, or
through the internet at
Sara.L.Covington@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Qualifying Advanced Coal
Project Program.
OMB Number: 1545–2003.
Regulation Project Number: Notice
2007–52.
Abstract: This notice establishes the
qualifying advanced coal project
program under § 48A of the Internal
Revenue Code. The notice provides the
time and manner for a taxpayer to apply
for an allocation of qualifying advanced
coal project credits and, once the
taxpayer has received this allocation,
the time and manner for the taxpayer to
file for a certification of its qualifying
advanced coal project.
Current Actions: There are no changes
in the paperwork burden previously
approved by OMB.
Type of Review: Extension of a
currently approved collection.
Affected Public: Businesses and other
for-profit organizations.
Estimated Number of Respondents:
45.
Estimated Time Per Respondent: 110
hours.
Estimated Total Annual Burden
Hours: 4,950.
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:
DATES:
PO 00000
Frm 00125
Fmt 4703
Sfmt 4703
62957
(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: November 29, 2018.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2018–26466 Filed 12–4–18; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Regulation Project
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
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 Distributions of
Stock and Stock Rights.
DATES: Written comments should be
received on or before February 4, 2019
to be assured of consideration.
ADDRESSES: Direct all written comments
to Laurie Brimmer, Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the regulation should be
directed to LaNita Van Dyke, at (202)
317–6009, at Internal Revenue Service,
Room 6526, 1111 Constitution Avenue
NW, Washington, DC 20224, or through
the internet at Lanita.VanDyke@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Distributions of Stock and Stock
Rights.
OMB Number: 1545–1438.
SUMMARY:
E:\FR\FM\06DEN1.SGM
06DEN1
]]>Agencies
[Federal Register Volume 83, Number 234 (Thursday, December 6, 2018)]
[Notices]
[Pages 62956-62957]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2018-26470]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Form 5304-SIMPLE, Form
5305-SIMPLE, and Notice 98-4
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 5304-SIMPLE, Savings Incentive Match Plan for
Employees of Small Employers (SIMPLE)--Not for Use With a Designated
Financial Institution; Form 5305-SIMPLE, Savings Incentive Match Plan
for Employees of Small Employers (SIMPLE)--for Use With a Designated
Financial Institution; Notice 98-4, Simple IRA Plan Guidance
DATES: Written comments should be received on or before February 4,
2019 to be assured of consideration.
ADDRESSES: Direct all written comments to Laurie Brimmer, Internal
Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC
20224.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the forms, instructions, and notice should be directed to
LaNita Van Dyke, at (202) 317-6009, at Internal Revenue Service, Room
6526, 1111 Constitution Avenue NW, Washington, DC 20224, or through the
internet at [email protected].
SUPPLEMENTARY INFORMATION:
Title: Form 5304-SIMPLE, Savings Incentive Match Plan for Employees
of Small Employers (SIMPLE)--Not for Use With a Designated Financial
Institution, Form 5305-SIMPLE; Savings Incentive Match Plan for
Employees of Small Employers (SIMPLE)--for Use With a Designated
Financial Institution; SIMPLE IRA Plan Guidance(Notice 98-4).
OMB Number: 1545-1502.
Form Number: Form 5304-SIMPLE, Form 5305-SIMPLE, and Notice 98-4.
Abstract: Form 5304-SIMPLE is a model SIMPLE IRA agreement that was
created to be used by an employer to permit employees who are not using
a designated financial institution to make salary reduction
contributions to a SIMPLE IRA described in Internal Revenue Code
section 408(p). Form 5305-SIMPLE is also a model SIMPLE IRA agreement,
but it is for use with a designated financial institutions. Notice 98-4
provides guidance for employers and trustees regarding how they can
comply with the requirements of Code section 408(p) in establishing and
maintaining a SIMPLE IRA, including information regarding the
notification and reporting requirements under Code section 408.
Current Actions: There are no changes for the forms at this time.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations not-
for-profit institutions, and individuals.
Estimated Number of Respondents: 600,000.
Estimated Time per Respondent: 3 hours, 31 minutes.
Estimated Total Annual Burden Hours: 2,113,000.
The following paragraph applies to all of the collections of
information covered by this notice:
[[Page 62957]]
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: November 26, 2018.
Laurie Brimmer,
Supervisory Tax Analyst.
[FR Doc. 2018-26470 Filed 12-4-18; 8:45 am]
BILLING CODE 4830-01-P
