Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple IRS Information Collection Requests, 65806-65811 [2018-27735]
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65806
Federal Register / Vol. 83, No. 245 / Friday, December 21, 2018 / Notices
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:
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ADDRESSES:
Treasury Departmental Offices (DO)
Title: Prohibition on Funding of
Unlawful internet Gambling.
OMB Control Number: 1505–0204.
Type of Review: Extension without
change of a currently approved
collection.
Description: The Unlawful internet
Gambling Enforcement Act of 2006 (Act)
(enacted as Title VIII of the Security and
Accountability For Every Port Act of
2006, Public Law 109–347, 120 Stat.
1884, and codified at 31 U.S.C. 5361–
5367) required the Secretary of the
Treasury (Treasury) and the Board of
Governors of the Federal Reserve
System (Board), in consultation with the
Attorney General, to prescribe
regulations requiring designated
payment systems and all participants
therein to prevent or prohibit unlawful
internet gambling transactions (referred
to in the Act as ‘‘restricted
transactions’’) through the
establishment of reasonably designed
policies and procedures. 31 U.S.C.
5364(a).
To carry out the Act, the Treasury’s
Departmental Offices and the Board,
after consulting with the Justice
Department, published a final rule on
November 18, 2008 in the Federal
Register (73 FR 69382) requiring
designated payment systems and all
participants therein (referred to
collectively in the final rule as
‘‘participants in designated payment
systems’’) to establish and implement
written policies and procedures
reasonably designed to prevent or
prohibit restricted transactions. 31 CFR
132.5(a).
Form: None.
Affected Public: Businesses or other
for-profits.
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Estimated Number of Respondents:
6,038.
Frequency of Response: Annually.
Estimated Total Number of Annual
Responses: 6,038.
Estimated Time per Response: 100
hours for each new institution, 8 hours
to maintain existing policies and
procedures.
Estimated Total Annual Burden
Hours: 48,580.
Authority: 44 U.S.C. 3501 et seq.
Dated: December 18, 2018.
Spencer W. Clark,
Treasury PRA Clearance Officer.
[FR Doc. 2018–27751 Filed 12–20–18; 8:45 am]
BILLING CODE 4810–25–P
DEPARTMENT OF THE TREASURY
Agency Information Collection
Activities; Submission for OMB
Review; Comment Request; Multiple
IRS 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 January 22, 2019 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 8142, 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)
Title: Life Insurance Statement.
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OMB Control Number: 1545–0022.
Type of Review: Extension without
change of a currently approved
collection.
Description: Form 712 is used to
establish the value of life insurance
policies for estate and gift tax purposes.
The tax is based on the value of these
policies. The form is completed by life
insurance companies.
Form: 712.
Affected Public: Businesses or other
for-profits.
Estimated Number of Respondents:
60,000.
Frequency of Response: On occasion.
Estimated Total Number of Annual
Responses: 60,000.
Estimated Time per Response: 18.67
hours per response.
Estimated Total Annual Burden
Hours: 1,120,200.
Title: Employer’s Quarterly Federal
Tax Return.
OMB Control Number: 1545–0029.
Type of Review: Extension without
change of a currently approved
collection.
Description: Form 941 is used by
employers to report payments made to
employees subject to income and social
security/Medicare taxes and the
amounts of these taxes. Form 941–PR is
used by employers in Puerto Rico to
report social security and Medicare
taxes only. Form 941–SS is used by
employers in the U.S. possessions to
report social security and Medicare
taxes only. Schedule B is used by
employers to record their employment
tax liability. The Form 8974 was
developed to determine the portion of
the elected amount that can be claimed
for the quarter on the Form 941.
Form: 941, 941 Sch B, 941 Scd D, 941
PRR, 941–PR Sch B, 941–X, 941–X PR,
941V. 941 PR V, 941 SS/V, 941 SS, 941
Sch R, 8974.
Affected Public: Businesses or other
for-profits.
Estimated Number of Respondents:
38,861,546.
Frequency of Response: Quarterly.
Estimated Total Number of Annual
Responses: 38,861,546.
Estimated Time per Response: 10.3
hours per response.
Estimated Total Annual Burden
Hours: 402,024,858.
Title: Return of Organization Exempt
From Income Tax Under Section 501(c),
527, or 4947(a)(1) of the Internal
Revenue Code.
OMB Control Number: 1545–0047.
Type of Review: Revision of a
currently approved collection.
Description: These forms and
schedules are needed to determine that
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IRC section 501(a) tax-exempt
organizations fulfill the operating
conditions within the limitations of
their tax exemption. The data is also
used for general statistical purposes.
These forms are used by Tax Exempt
organizations to specify their items of
gross income, receipts and
disbursements.
Form: 990, Instructions for Form 990–
PF, Return of Private Fo, 990–W,
Instructions for Form 990–T, Exempt
Organization B, Schedule C (Form 990
& 990–EZ), Schedule F (Form 990),
Schedule E (Form 990 & 990–EZ),
Schedule G (Form 990 & 990–EZ),
Instructions for Schedule G (Form 990
or 990–EZ),, Instructions for Form 1023,
Application for Recogn, 1024, 1028,
Form 990–EZ, 990–PF, 990–PF (2018
Draft), 990–T, 990–T (2018 Draft),
Schedule A (Form 990 & 990–EZ),
Instructions for Schedule A (Form 990
or Form 990–, Schedule B (Form 990,
990–EZ, 990–PF), Instructions for
Schedule F (Form 990), Statement,
Schedule L (Form 990 & 990–EZ), 5884–
C, 8038, Instructions for Form 8038,
Information Return for, 8038–B,
Instructions for Form 8038–B,
Information Return f, 8038–B (2017
Draft), 8038–CP, Instructions for Form
8038–CP Return for Credit Pa, 8038–G,
Instructions for Form 8038–G,
Information Return f, 8038–GC, 8038–R,
8038–T, 8038–T (2017 Draft), 8038–TC,
8038–TC (2017 Draft), Instructions for
Form 8038–TC, Information Return,
8282, 8453–E.O., 8453–X, 8718, 8868,
8870, 8872, Instructions for Form 8872,
Political Organization, 8879–E.O., 8886–
T, Instructions for Form 8886–T,
Disclosure by Tax-Ex, 8899, Schedule M
(Form 990), 1023–EZ, Instructions for
Form 1024, Application for Recogn, 990
(2018 Draft), Instructions for Form 990–
EZ, Short Form Return of, Schedule D
(Form 990), Instructions for Schedule D
(Form 990), Supplement, Schedule H
(Form 990), Instructions for Schedule H
(Form 990), Hospitals, Instructions for
Schedule L (Form 990 or 990–EZ),,
Instructions for Schedule R (Form 990),
Related Or, 1023–I, 1024–A, Form 1023,
5578, 8871, Instructions for Form 1024–
A, Instructions for Form 8038–T,
Arbitrage Rebate and, Form 990–N
Electronic Notice (e-Postcard) for Tax-,
Schedule O (Form 990 & 990–EZ),
Schedule N (Forms 990 & 990–EZ),
Schedule R (Form 990), Instructions for
Form 1028, Application for Recogn,
Instructions for Form 990, Return of
Organization, 2018 Draft Instructions for
Form 990, Return of Or, 990–EZ (2018
Draft), Schedule I (Form 990), Schedule
J (Form 990), Instructions for Schedule
J (Form 990), Compensati, Schedule K
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(Form 990), Instructions for Schedule K
(Form 990), Supplement, Schedule A,
Schedule B, Schedule C, Schedule D,
Schedule E, Schedule F–1, Schedule G,
Schedule H, Schedule I–I, Schedule J–
2), Schedule K, Schedule, K, Schedule
L, Schedule M, Schedule N–A,
Schedule N, Schedule R–1.
Affected Public: Not-for Profit
institutions.
Estimated Number of Respondents:
1,413,200.
Frequency of Response: Annually.
Estimated Total Number of Annual
Responses: 1,413,200.
Estimated Time per Response: 35
hours per response.
Estimated Total Annual Burden
Hours: 50,450,000.
Title: U. S. Business Income Tax
Return.
OMB Control Number: 1545–0123.
Type of Review: Revision of a
currently approved collection.
Description: These forms are used by
businesses to report their income tax
liability. The data is used to verify that
the items reported on the forms are
correct, and also for general statistics
use.
Forms: Form 1065, Schedule B–2,
Instr. 1065, Sch. B–2, 1118, Form 1118,
Sch. K, 5471, Schedule P, 8281, 5735,
Schedule P, 8610, Schedule A, 8288–A,
8300 (SP), Instructions 8594, 8844,
8838–P, 8850, Form 8865, Schedule G,
8990, 8991, 8991, 1065 Schedule B–1,
1065 Schedule C, 1066 Schedule Q,
1125–E, 1125–A, 1125–E, 1127, 1128,
1128, 1138, 1139, 1139, 2220, 2220,
2553, 2553, 2848, 2848, 3115, 3115,
3468, 3468, 3520, 3520, 3800, 3800,
4136, 4136, 4255, 4466, 8866, 4562,
4562, 8872, 8896, 8900, 1065 Schedule
K–1, 1065 Schedule M–3, 1065–B, 1065
Schedule M–3, 1120–ND, W–8 BEN–E,
5713 Schedule B, 1120–PC Schedule M–
3, 1042, 1120–S Schedule D, 1120–H,
1120–SF, 1120–F Schedule H, 1120–
FSC, 1120–F Schhedule M–3, 1120–F
Schedule S, 1120–F Schedule V, 1120
Schedule D, 1120–F Schedule M–3,
8949, W–8 ECI, 1120–L, 1120–IC DISC,
8936, 8864, W–8 ECI, 8871, 8871, 1065,
1065–B, 1065 Schedule K–1, 1065
Schedule C, 1065 Schedule D, 1066,
1118, 1118 Schedule K, 1118 Schedule
J, 1120, 1120–C, 1120–F, 1120–F
Schedule P, 1120–F Schedule I, W–8
BEN–E, 8911, 8082, 8082, 1120–REIT,
6478, 1120–RIC, 1120–S, 6765, 1120–PC
Schedule M–3, 1120–W, 8834, 8907,
1120 Schedule M–3, 1120 Schedule PH,
1120 Schedule UTP, 1120–FSC
Schedule P, 1120–IC DISC, 8979, 8992,
8992, 8993, 8993, 8994, 8994, 8996,
8996, 965, 965 B, 965, Schedule A, 965,
Schedule B, 965, Schedule C, 965,
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Schedule D, 965, Schedule E, 965,
Schedule F, 965, Schedule G, 965,
Schedule H, 4255, 8844, 1065–B
Schedule K–1, 1120–S Schedule K–1,
1120–L, 8830, 8908, 1120–PC, 1120–
REIT, 1120–S Schedule B–1, 5884,
1065–X, 1065–X, 8845, 1120–S
Schedule M–3, 2439, 1120–IC DISC
Schedule P, 1120–F Schedule V, 1120–
ND, 1120–PC, 56, 8848, 8900, 1120
Schedule O, 5471 Schedule J Schedule
M Schedule O, 1120–L Schedule M–3,
8858 Schedule M, 8865 Schedule K–1
Schedule O Schedule P, 1065–B
Schedule K–1, 1066, 1118, 1118
Schedule i, 1118 Schedule J, 1118
Schedule K, 1120, 1120 Schedule D,
1120 Schedule H, 1120 Schedule M–3,
1120 Schedule PH, 1120–F Schedule H,
1120–F Schedule i, 1120–F Schedule
M–1 and Schedule M–2, 8938, 8941,
8941, 8947, 926, 926, 966, 970, 976, 982,
SS–4 (PR), T (TIMBER), W–8 BEN, W–
8 IMY, W–8 IMY, 1120–H, 5471
Schedule J, 5471 Schedule M, 5471
Schedule O, 5472, 5713, 6478, 6627,
6781, 7004, 3250–A, 3520–A, 461, 461,
5471, Schedule E, 5471, Schedule H,
5471, Schedule I–1, Inst. 56, 8023, 7004,
8288–B, 8300, 8404, 8453–B, 8655,
8716, 8932, 8933, 8936, 8937, 8937,
8938, 1120 Schedule B, 1120 Schedule
N, 1120 Schedule O, 1120–C, 1120
Schedule G, 5713, 5884–B, 8023, 8050,
8275, 8275–R, 8302, 8308, 8329, 8621–
A, 8697, W–8 BEN, 8804, 8805, 8804
Schedule A, 8804 Schedule A, 8804–W,
8804–W, 8810, 8810, 8813, 8816, 8819,
8820, 8822–B, 8824, 8824, 8825, 8826,
8827, 8832, 8833, 8835, 8835, 8842,
8844, 8845, 8846, 8858, 8858, 8858
Schedule M, 8864, 8865, 8865, 8865
Schedule K–1, 8865 Schedule O, 8865
Schedule P, 8866, 8869, 8872, 8873,
8873, 8874, 8875, 8878–A, 8879–B,
8879–C, 8879–I, 8879–PE, 8879–S, 8881,
8882, 8883, 8883, 8886, 8886, 8893,
8894, 973, SS–4, SS–4, SS–4 (PR), T
(TIMBER), 972, 1120–L Schedule M–3,
1120–POL, 1120–RIC, 5472, 56, 56F,
5735, 6198, 6198, 6765, 8275, 8283,
8288, 8288, 8453–C, 8453–PE, 8453–S,
8621, 8697, 8911, 8912, 8912, 8916,
8916–A, 8918, 8923, 8918, 8925, 8926,
8926, 8927, 8931, 8610, 8813, 8850,
8966, 8902, 8902, 1120 Schedule UTP,
1120–F, 1120–F Schedule S, 1120–IC
DISC Schedule K, 1120–IC DISC
Schedule Q, 1120–S, 1120–S Schedule
D, 1120–S Schedule K–1, 1120–S
Schedule M–3, 1120–SF, 1120–W,
1120–X, 4626, 4684, 4684, 4626, 4797,
4797, 4810, 4876–A, 5452, 5471, 5471,
1122, 2438, 5713 Schedule A, 5713
Schedule C, 5735, 5884, 8275–R, 8806,
8838, 1065 Schedule D, 1120–F
Schedule M–3, 1120–F Schedule P,
1120–FSC, 8805, 8283, 8609, 8609,
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8609–A, 8609–A, 8611, 8621, 8621–A,
8693, 8703, 8903, 8903, 8906, 8907,
8908, 8909, 8910, 8910, 8453–I, 8453–X,
851, 8586, 8594, 8752, 1000, 1042, 1065,
8979, 8804, 1099–LS, 1065X, 8966–C,
Instructions for Form 1065, Schedule D,
8865, Schedule H, 8966.
Affected Public: Businesses or other
for-profits, Farms.
Estimated Number of Respondents:
11,300,000.
Frequency of Response: Annually.
Estimated Total Number of Annual
Responses: 11,300,000.
Estimated Time per Response: 27
hours per response.
Estimated Total Annual Burden
Hours: 3,157,000,000.
Title: Investment Credit.
OMB Control Number: 1545–0155.
Type of Review: Extension without
change of a currently approved
collection.
Description: Taxpayers are allowed a
credit against their income tax for
certain expenses they incur for their
trades or businesses. Form 3468 is used
to compute this investment tax credit.
The information collected is used by the
IRS to verify that the credit has been
correctly computed. This submission
was revised to reflect a decline in
burden.
Form: 3468.
Affected Public: Businesses or other
for-profits.
Estimated Number of Respondents:
15,345.
Frequency of Response: Annually.
Estimated Total Number of Annual
Responses: 15,345.
Estimated Time per Response: 34.11
hours per response.
Estimated Total Annual Burden
Hours: 523,418.
Title: Form 5310, Application for
Determination for Terminating Plan;
Form 6088, Distributable Benefits from
Employee Pension Benefit Plans.
OMB Control Number: 1545–0202.
Type of Review: Extension without
change of a currently approved
collection.
Description: Employers who have
qualified deferred compensation plans
can take an income tax deduction for
contributions to their plans. IRS uses
the data on Forms 5310 and 6088 to
determine whether a plan still qualifies
and whether there is any discrimination
in benefits.
Forms: 5310, 6088.
Affected Public: Businesses or other
for-profits.
Estimated Number of Respondents:
1,244.
Frequency of Response: On occasion.
Estimated Total Number of Annual
Responses: 1,244.
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Estimated Time per Response: 66
hours per response.
Estimated Total Annual Burden
Hours: 82,231.
Title: Work Opportunity Credit.
OMB Control Number: 1545–0219.
Type of Review: Extension without
change of a currently approved
collection.
Description: IRC section 38(b) (2)
allows a credit against income tax to
employers hiring individuals from
certain targeted groups such as welfare
recipients, etc. The employer uses Form
5884 to figure the credit. IRS uses the
information on the form to verify that
the correct amount of credit was
claimed.
Form: 5884.
Affected Public: Businesses or other
for-profits.
Estimated Number of Respondents:
10,000.
Frequency of Response: Annually.
Estimated Total Number of Annual
Responses: 10,000.
Estimated Time per Response: 6.94
hours per response.
Estimated Total Annual Burden
Hours: 69,400.
Title: TD 8379—Excise Tax Relating
to Gain or Other Income Realized by
Any Person on Receipt of Greenmail.
OMB Control Number: 1545–1049.
Type of Review: The previously
approved regulations provide rules
relating to the manner and method of
reporting and paying the nondeductible
50 percent excise tax imposed by
section 5881 of the Internal Revenue
Code with respect to the receipt of
greenmail. The reporting requirements
will be used to verify that the excise tax
imposed under section 5881 is properly
reported and timely paid. Form 8725 is
used by persons who receive
‘‘greenmail’’ to compute and pay the
excise tax on greenmail imposed under
Internal Revenue Code section 5881. IRS
uses the information to verify that the
correct amount of tax has been reported.
Form: 8725.
Affected Public: Businesses or other
for-profits.
Estimated Number of Respondents:
12.
Frequency of Response: On Occasion.
Estimated Total Number of Annual
Responses: 12.
Estimated Time per Response: 7.63
hours per response.
Estimated Total Annual Burden
Hours: 92.
Title: TD 8352 (temp & final) Final
Regulations Under Sections 382 and 383
of the Internal Revenue Code of 1986;
Pre-change Attributes; TD 8531—Final
Regulations Under Section 382.
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OMB Control Number: 1545–1120.
Type of Review: Extension without
change of a currently approved
collection.
Description: (CO–69–87 and CO–68–
87) These previously approved
regulations require reporting by a
corporation after it undergoes an
‘‘ownership change’’ under sections 382
and 383. Corporations required to report
under these regulations include those
with capital loss carryovers and excess
credits. (CO–18–90) These regulations
provide rules for the treatment of
options under IRC section 382 for
purposes of determining whether a
corporation undergoes an ownership
change. The regulation allows for
certain elections for corporations whose
stock is subject to options.
Form: None.
Affected Public: Businesses or other
for-profits.
Estimated Number of Respondents:
75,150.
Frequency of Response: Annually.
Estimated Total Number of Annual
Responses: 75,150.
Estimated Time per Response: 2.9
hours per response.
Estimated Total Annual Burden
Hours: 220,575.
Title: Conclusive Presumption of
Worthlessness of Debts Held by Banks.
OMB Control Number: 1545–1254
Type of Review: Extension without
change of a currently approved
collection.
Description: Paragraph (d)(3) of
section 1.166–2 of the previously
approved regulations allows banks and
thrifts to elect to conform their tax
accounting for bad debts with their
regulatory accounting. An election, or
revocation thereof, is a change in
method of accounting. The collection of
information required in section 1.166–
2(d)(3) is necessary to monitor the
elections.
Form: None.
Affected Public: Businesses or other
for-profits.
Estimated Number of Respondents:
200.
Frequency of Response: On occasion.
Estimated Total Number of Annual
Responses: 200.
Estimated Time per Response: .25
hour per response.
Estimated Total Annual Burden
Hours: 50.
Title: Renewable Electricity, Refined
Coal, and Indian Coal Production
Credit.
OMB Control Number: 1545–1362.
Type of Review: Extension without
change of a currently approved
collection.
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Description: Filers claiming the
general business credit for electricity
produced from certain renewable
resources under Internal Revenue Code
sections 38 and 45 must file Form 8835.
Form: 8835.
Affected Public: Businesses or other
for-profits.
Estimated Number of Respondents:
477.
Frequency of Response: On occasion.
Estimated Total Number of Annual
Responses: 477.
Estimated Time per Response: 18.28
hours per response.
Estimated Total Annual Burden
Hours: 8,720.
Title: Clear Reflection of Income in
the Case of Hedging Transactions.
OMB Control Number: 1545–1412.
Type of Review: Extension without
change of a currently approved
collection.
Description: On October 20, 1993, the
Service published in the Federal
Register (58 FR 54077) a notice of
proposed rulemaking (FI–54–93)
relating to the accounting for business
hedging transactions. This notice also
contained proposed amendments to
regulations under sections 446 and 461
of the Code. TD 8554 contains the final
regulations relating to accounting for
business hedging transactions. These
previously approved final regulations
provide guidance to taxpayers regarding
when gain or loss from common
business hedging transactions is
recognized for tax purposes.
Form: None.
Affected Public: Businesses or other
for-profits.
Estimated Number of Respondents:
100,000.
Frequency of Response: Annually.
Estimated Total Number of Annual
Responses: 100,000.
Estimated Time per Response: .2
hours per response.
Estimated Total Annual Burden
Hours: 20,000.
Title: Revenue Procedure 2015–41
(Formerly 2006–9)—Section 482—
Allocation of Income and Deductions
Among Taxpayers.
OMB Control Number: 1545–1503.
Type of Review: Extension without
change of a currently approved
collection.
Description: The information
requested is required to enable the
Internal Revenue Service to give advice
on filing Advance Pricing Agreement
applications, to process such
applications and negotiate agreements,
and to verify compliance with
agreements and whether agreements
require modification.
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Form: None.
Affected Public: Businesses or other
for-profits, Individuals or Households.
Estimated Number of Respondents:
390.
Frequency of Response: Annually.
Estimated Total Number of Annual
Responses: 390.
Estimated Time per Response: 28
hours per response.
Estimated Total Annual Burden
Hours: 10,900.
Title: Form 911—Request for
Taxpayer Advocate Service Assistance
(And Application for Taxpayer
Assistance Order).
OMB Control Number: 1545–1504.
Type of Review: Extension without
change of a currently approved
collection.
Description: This form is used by
taxpayers to apply for relief from a
significant hardship which may have
already occurred or is about to occur if
the IRS takes or fails to take certain
actions. This form is submitted to the
IRS Taxpayer Advocate Office in the
state or city where the taxpayer lives.
Form: 911.
Affected Public: Individuals or
Households.
Estimated Number of Respondents:
93,000.
Frequency of Response: On occasion.
Estimated Total Number of Annual
Responses: 93,000.
Estimated Time per Response: .5
hours per response.
Estimated Total Annual Burden
Hours: 46,500.
Title: Rev. Proc. 2007–32—Tip Rate
Determination Agreement (Gaming
Industry); Gaming Industry Tip
Compliance Agreement Program.
OMB Control Number: 1545–1530.
Type of Review: Extension without
change of a currently approved
collection.
Description: Tip Rate Determination
Agreement (Gaming Industry)
Information is required by the Internal
Revenue Service in its Compliance
efforts to assist employers and their
employees in understanding and
complying with section 6053(a), which
requires employees to report all their
tips monthly to their employers. Gaming
Industry Tip Compliance Agreement
Program Taxpayers who operate gaming
establishments may enter into an
agreement with the Internal Revenue
Service to establish tip rates and
occupational categories for all tipped
employees of the taxpayer. The
agreements will require substantiation
of the tip rates as well.
Form: None.
Affected Public: Businesses or other
for-profits.
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Estimated Number of Respondents:
710.
Frequency of Response: On occasion.
Estimated Total Number of Annual
Responses: 710.
Estimated Time per Response: 14.74
hours per response.
Estimated Total Annual Burden
Hours: 10,467.
Title: TD 9308 (Reg 125071–06)
Reporting Requirements for Widely
Held Fixed Investment Trusts.
Previously TD 9279.
OMB Control Number: 1545–1540.
Type of Review: Extension without
change of a currently approved
collection.
Description: Under regulation section
1.671–5, the trustee or the middleman
who holds an interest in a widely held
fixed investment trust for an investor
will be required to provide a Form 1099
to the IRS and a tax information
statement to the investor. The trust is
also required to provide more detailed
tax information to middlemen and
certain other persons, upon request.
Form: None.
Affected Public: Businesses or other
for-profits.
Estimated Number of Respondents:
1,200.
Frequency of Response: Quarterly.
Estimated Total Number of Annual
Responses: 1,200.
Estimated Time per Response: 2 hours
per response.
Estimated Total Annual Burden
Hours: 2,400.
Title: Combined Information
Reporting.
OMB Control Number: 1545–1667.
Type of Review: The revenue
procedure permits combined
information reporting by a successor
‘‘business entity’’ (i.e., a corporation,
partnership, or sole proprietorship) in
certain situations following a merger or
an acquisition. The successor must file
a statement with the Internal Revenue
Service indicating what forms are being
filed on a combined basis.
Form: None.
Affected Public: Businesses or other
for-profits.
Estimated Number of Respondents:
6,000.
Frequency of Response: On occasion.
Estimated Total Number of Annual
Responses: 6,000.
Estimated Time per Response: .08
hour per response.
Estimated Total Annual Burden
Hours: 500.
Title: Qualified Transportation Fringe
Benefits.
OMB Control Number: 1545–1676.
Type of Review: Extension without
change of a currently approved
collection.
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Description: These regulations
provide guidance to employers that
provide qualified transportation fringe
benefits under section 132(f), including
guidance to employers that provide cash
reimbursement for qualified
transportation fringes and employers
that offer qualified transportation
fringes in lieu of compensation.
Employers that provide cash
reimbursement are required to keep
records of documentation received from
employees who receive reimbursement.
Employers that offer qualified
transportation fringes in lieu of
compensation are required to keep
records of employee compensation
reduction elections.
Form: None.
Affected Public: Businesses or other
for-profits.
Estimated Number of Respondents:
7,530,313.
Frequency of Response: Monthly.
Estimated Total Number of Annual
Responses: 48,589,824.
Estimated Time per Response: .27
hours per response.
Estimated Total Annual Burden
Hours: 12,968,728.
Title: Credit for Small Employer
Pension Plan Startup Costs.
OMB Control Number: 1545–1810.
Type of Review: Extension without
change of a currently approved
collection.
Description: Qualified small
employers use Form 8881 to request a
credit for start up costs related to
eligible retirement plans. Form 8881
implements section 45E, which
provides a credit based on costs
incurred by an employer in establishing
or administering an eligible employer
plan or for the retirement related
education of employees with respect to
the plan. The credit is 50% of the
qualified costs for the tax year, up to a
maximum credit of $500 for the first tax
year and each of the two subsequent tax
years.
Form: 8881.
Affected Public: Businesses or other
for-profits.
Estimated Number of Respondents:
66,667.
Frequency of Response: Annually.
Estimated Total Number of Annual
Responses: 66,667.
Estimated Time per Response: 3.53
hours per response.
Estimated Total Annual Burden
Hours: 235,335.
Title: Revenue Procedure 2003–33—
Section 9100 Relief for 338 Elections.
OMB Control Number: 1545–1820.
Type of Review: Extension without
change of a currently approved
collection.
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Description: Pursuant to Sec.
301.9100–3 of the Procedure and
Administration Regulations, this
procedure grants certain taxpayers an
extension of time to file an election
described in Sec. 338(a) or Sec.
338(h)(10) of the Internal Revenue Code
to treat the purchase of the stock of a
corporation as an asset acquisition.
Form: None.
Affected Public: Businesses or other
for-profits.
Estimated Number of Respondents:
60.
Frequency of Response: On occasion.
Estimated Total Number of Annual
Responses: 60.
Estimated Time per Response: 5 hours
per response.
Estimated Total Annual Burden
Hours: 300.
Title: TD 9207 (final)—Assumptions
of Partner Liabilities; REG–106736–00
(NPRM).
OMB Control Number: 1545–1843.
Type of Review: Extension without
change of a currently approved
collection.
Description: In order to be entitled to
a deduction with respect to the
economic performance of a contingent
liability that was contributed by a
partner and assumed by a partnership,
the partner, or former partner of the
partnership, must receive notification of
economic performance of the contingent
liability from the partnership or other
partner assuming the liability.
Form: None.
Affected Public: Businesses or other
for-profits.
Estimated Number of Respondents:
250.
Frequency of Response: On occasion.
Estimated Total Number of Annual
Responses: 250.
Estimated Time per Response: .5 hour
per response.
Estimated Total Annual Burden
Hours: 125.
Title: Notice 2007–70—Charitable
Contributions of Certain Motor Vehicles,
Boats, and Airplanes. Reporting
requirements under Sec. 170(f)(12)(D).
OMB Control Number: 1545–1980.
Type of Review: Charitable
organizations are required to send an
acknowledgement of car donations to
the donor and to the Service. The
purpose of is to prevent donors from
taking inappropriate deductions.
Form: None.
Affected Public: not-for-profit
institutions.
Estimated Number of Respondents:
4,300.
Frequency of Response: Annually.
Estimated Total Number of Annual
Responses: 4,300.
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Estimated Time per Response: 5 hours
per response.
Estimated Total Annual Burden
Hours: 21,930.
Title: Distilled Spirits Credit.
OMB Control Number: 1545–1982.
Type of Review: Form 8906, Distilled
Spirits Credit, was developed to carry
out the provisions of IRC section
5011(a). This section allows eligible
wholesalers and persons subject to IRC
section 5055 an income tax credit for
the average cost of carrying excise tax
on bottled distilled spirits. The form
provides a means for the eligible
taxpayer to compute the amount of
credit.
Form: 8906.
Affected Public: Businesses or other
for-profits.
Estimated Number of Respondents:
300.
Frequency of Response: Annually.
Estimated Total Number of Annual
Responses: 300.
Estimated Time per Response: 1.86
hours per response.
Estimated Total Annual Burden
Hours: 9,558.
Title: Requirements related to energy
efficient homes credit; manufactured
homes.
OMB Control Number: 1545–1994.
Type of Review: Extension without
change of a currently approved
collection.
Description: This previously
approved notice supersedes Notice
2006–28 by substantially republishing
the guidance contained in that
publication. This notice clarifies the
meaning of the terms equivalent rating
network and eligible contractor, and
permits calculation procedures other
than those identified in Notice 2006–28
to be used to calculate energy
consumption. Finally, this notice
clarifies the process for removing
software from the list of approved
software and reflects the extension of
the tax credit through December 31,
2008. Notice 2006–28, as updated,
provided guidance regarding the
calculation of heating and cooling
energy consumption for purposes of
determining the eligibility of a
manufactured home for the New Energy
Efficient Home Credit under Internal
Revenue Code § 45L. Notice 2006–28
also provided guidance relating to the
public list of software programs that
may be used to calculate energy
consumption. Guidance relating to
dwelling units other than manufactured
homes is provided in Notice 2008–35.
Form: None.
Affected Public: Individuals or
Households.
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Estimated Number of Respondents:
15.
Frequency of Response: Annually.
Estimated Total Number of Annual
Responses: 15.
Estimated Time per Response: 4 hours
per response.
Estimated Total Annual Burden
Hours: 60.
Authority: 44 U.S.C. 3501 et seq.
Dated: December 18, 2018.
Spencer W. Clark,
Treasury PRA Clearance Officer.
[FR Doc. 2018–27735 Filed 12–20–18; 8:45 am]
BILLING CODE 44830–01–P
DEPARTMENT OF THE TREASURY
Agency Information Collection
Activities; Submission for OMB
Review; Comment Request; The
Community Development Financial
Institutions Program—Certification
Application
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
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SUMMARY:
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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 January 22, 2019 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 8142, 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:
The Community Development Financial
Institutions (CDFI)
Title: The Community Development
Financial Institutions Program—
Certification Application.
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65811
OMB Control Number: 1559–0028.
Type of Review: Revision of a
currently approved collection.
Description: The certification
application will be used to determine
whether an entity seeking CDFI
certification or recertification meets the
Fund’s requirements for such
certification as set forth in 12 CFR
1805.201.
Form: CDFI Form 0005.
Affected Public: Not-for-profit
institutions, State, Local and Tribal
governments.
Estimated Number of Respondents:
305.
Frequency of Response: On Occasion.
Estimated Total Number of Annual
Responses: 11,438.
Estimated Time per Response: 37.5
hours per response.
Estimated Total Annual Burden
Hours: 11,438.
Authority: 44 U.S.C. 3501 et seq.
Dated: December 18, 2018.
Spencer W. Clark,
Treasury PRA Clearance Officer.
[FR Doc. 2018–27752 Filed 12–20–18; 8:45 am]
BILLING CODE 4810–70–P
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]]>Agencies
[Federal Register Volume 83, Number 245 (Friday, December 21, 2018)]
[Notices]
[Pages 65806-65811]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2018-27735]
-----------------------------------------------------------------------
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.
-----------------------------------------------------------------------
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 January 22, 2019 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 8142, 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:
Internal Revenue Service (IRS)
Title: Life Insurance Statement.
OMB Control Number: 1545-0022.
Type of Review: Extension without change of a currently approved
collection.
Description: Form 712 is used to establish the value of life
insurance policies for estate and gift tax purposes. The tax is based
on the value of these policies. The form is completed by life insurance
companies.
Form: 712.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 60,000.
Frequency of Response: On occasion.
Estimated Total Number of Annual Responses: 60,000.
Estimated Time per Response: 18.67 hours per response.
Estimated Total Annual Burden Hours: 1,120,200.
Title: Employer's Quarterly Federal Tax Return.
OMB Control Number: 1545-0029.
Type of Review: Extension without change of a currently approved
collection.
Description: Form 941 is used by employers to report payments made
to employees subject to income and social security/Medicare taxes and
the amounts of these taxes. Form 941-PR is used by employers in Puerto
Rico to report social security and Medicare taxes only. Form 941-SS is
used by employers in the U.S. possessions to report social security and
Medicare taxes only. Schedule B is used by employers to record their
employment tax liability. The Form 8974 was developed to determine the
portion of the elected amount that can be claimed for the quarter on
the Form 941.
Form: 941, 941 Sch B, 941 Scd D, 941 PRR, 941-PR Sch B, 941-X, 941-
X PR, 941V. 941 PR V, 941 SS/V, 941 SS, 941 Sch R, 8974.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 38,861,546.
Frequency of Response: Quarterly.
Estimated Total Number of Annual Responses: 38,861,546.
Estimated Time per Response: 10.3 hours per response.
Estimated Total Annual Burden Hours: 402,024,858.
Title: Return of Organization Exempt From Income Tax Under Section
501(c), 527, or 4947(a)(1) of the Internal Revenue Code.
OMB Control Number: 1545-0047.
Type of Review: Revision of a currently approved collection.
Description: These forms and schedules are needed to determine that
[[Page 65807]]
IRC section 501(a) tax-exempt organizations fulfill the operating
conditions within the limitations of their tax exemption. The data is
also used for general statistical purposes. These forms are used by Tax
Exempt organizations to specify their items of gross income, receipts
and disbursements.
Form: 990, Instructions for Form 990-PF, Return of Private Fo, 990-
W, Instructions for Form 990-T, Exempt Organization B, Schedule C (Form
990 & 990-EZ), Schedule F (Form 990), Schedule E (Form 990 & 990-EZ),
Schedule G (Form 990 & 990-EZ), Instructions for Schedule G (Form 990
or 990-EZ),, Instructions for Form 1023, Application for Recogn, 1024,
1028, Form 990-EZ, 990-PF, 990-PF (2018 Draft), 990-T, 990-T (2018
Draft), Schedule A (Form 990 & 990-EZ), Instructions for Schedule A
(Form 990 or Form 990-, Schedule B (Form 990, 990-EZ, 990-PF),
Instructions for Schedule F (Form 990), Statement, Schedule L (Form 990
& 990-EZ), 5884-C, 8038, Instructions for Form 8038, Information Return
for, 8038-B, Instructions for Form 8038-B, Information Return f, 8038-B
(2017 Draft), 8038-CP, Instructions for Form 8038-CP Return for Credit
Pa, 8038-G, Instructions for Form 8038-G, Information Return f, 8038-
GC, 8038-R, 8038-T, 8038-T (2017 Draft), 8038-TC, 8038-TC (2017 Draft),
Instructions for Form 8038-TC, Information Return, 8282, 8453-E.O.,
8453-X, 8718, 8868, 8870, 8872, Instructions for Form 8872, Political
Organization, 8879-E.O., 8886-T, Instructions for Form 8886-T,
Disclosure by Tax-Ex, 8899, Schedule M (Form 990), 1023-EZ,
Instructions for Form 1024, Application for Recogn, 990 (2018 Draft),
Instructions for Form 990-EZ, Short Form Return of, Schedule D (Form
990), Instructions for Schedule D (Form 990), Supplement, Schedule H
(Form 990), Instructions for Schedule H (Form 990), Hospitals,
Instructions for Schedule L (Form 990 or 990-EZ),, Instructions for
Schedule R (Form 990), Related Or, 1023-I, 1024-A, Form 1023, 5578,
8871, Instructions for Form 1024-A, Instructions for Form 8038-T,
Arbitrage Rebate and, Form 990-N Electronic Notice (e-Postcard) for
Tax-, Schedule O (Form 990 & 990-EZ), Schedule N (Forms 990 & 990-EZ),
Schedule R (Form 990), Instructions for Form 1028, Application for
Recogn, Instructions for Form 990, Return of Organization, 2018 Draft
Instructions for Form 990, Return of Or, 990-EZ (2018 Draft), Schedule
I (Form 990), Schedule J (Form 990), Instructions for Schedule J (Form
990), Compensati, Schedule K (Form 990), Instructions for Schedule K
(Form 990), Supplement, Schedule A, Schedule B, Schedule C, Schedule D,
Schedule E, Schedule F-1, Schedule G, Schedule H, Schedule I-I,
Schedule J-2), Schedule K, Schedule, K, Schedule L, Schedule M,
Schedule N-A, Schedule N, Schedule R-1.
Affected Public: Not-for Profit institutions.
Estimated Number of Respondents: 1,413,200.
Frequency of Response: Annually.
Estimated Total Number of Annual Responses: 1,413,200.
Estimated Time per Response: 35 hours per response.
Estimated Total Annual Burden Hours: 50,450,000.
Title: U. S. Business Income Tax Return.
OMB Control Number: 1545-0123.
Type of Review: Revision of a currently approved collection.
Description: These forms are used by businesses to report their
income tax liability. The data is used to verify that the items
reported on the forms are correct, and also for general statistics use.
Forms: Form 1065, Schedule B-2, Instr. 1065, Sch. B-2, 1118, Form
1118, Sch. K, 5471, Schedule P, 8281, 5735, Schedule P, 8610, Schedule
A, 8288-A, 8300 (SP), Instructions 8594, 8844, 8838-P, 8850, Form 8865,
Schedule G, 8990, 8991, 8991, 1065 Schedule B-1, 1065 Schedule C, 1066
Schedule Q, 1125-E, 1125-A, 1125-E, 1127, 1128, 1128, 1138, 1139, 1139,
2220, 2220, 2553, 2553, 2848, 2848, 3115, 3115, 3468, 3468, 3520, 3520,
3800, 3800, 4136, 4136, 4255, 4466, 8866, 4562, 4562, 8872, 8896, 8900,
1065 Schedule K-1, 1065 Schedule M-3, 1065-B, 1065 Schedule M-3, 1120-
ND, W-8 BEN-E, 5713 Schedule B, 1120-PC Schedule M-3, 1042, 1120-S
Schedule D, 1120-H, 1120-SF, 1120-F Schedule H, 1120-FSC, 1120-F
Schhedule M-3, 1120-F Schedule S, 1120-F Schedule V, 1120 Schedule D,
1120-F Schedule M-3, 8949, W-8 ECI, 1120-L, 1120-IC DISC, 8936, 8864,
W-8 ECI, 8871, 8871, 1065, 1065-B, 1065 Schedule K-1, 1065 Schedule C,
1065 Schedule D, 1066, 1118, 1118 Schedule K, 1118 Schedule J, 1120,
1120-C, 1120-F, 1120-F Schedule P, 1120-F Schedule I, W-8 BEN-E, 8911,
8082, 8082, 1120-REIT, 6478, 1120-RIC, 1120-S, 6765, 1120-PC Schedule
M-3, 1120-W, 8834, 8907, 1120 Schedule M-3, 1120 Schedule PH, 1120
Schedule UTP, 1120-FSC Schedule P, 1120-IC DISC, 8979, 8992, 8992,
8993, 8993, 8994, 8994, 8996, 8996, 965, 965 B, 965, Schedule A, 965,
Schedule B, 965, Schedule C, 965, Schedule D, 965, Schedule E, 965,
Schedule F, 965, Schedule G, 965, Schedule H, 4255, 8844, 1065-B
Schedule K-1, 1120-S Schedule K-1, 1120-L, 8830, 8908, 1120-PC, 1120-
REIT, 1120-S Schedule B-1, 5884, 1065-X, 1065-X, 8845, 1120-S Schedule
M-3, 2439, 1120-IC DISC Schedule P, 1120-F Schedule V, 1120-ND, 1120-
PC, 56, 8848, 8900, 1120 Schedule O, 5471 Schedule J Schedule M
Schedule O, 1120-L Schedule M-3, 8858 Schedule M, 8865 Schedule K-1
Schedule O Schedule P, 1065-B Schedule K-1, 1066, 1118, 1118 Schedule
i, 1118 Schedule J, 1118 Schedule K, 1120, 1120 Schedule D, 1120
Schedule H, 1120 Schedule M-3, 1120 Schedule PH, 1120-F Schedule H,
1120-F Schedule i, 1120-F Schedule M-1 and Schedule M-2, 8938, 8941,
8941, 8947, 926, 926, 966, 970, 976, 982, SS-4 (PR), T (TIMBER), W-8
BEN, W-8 IMY, W-8 IMY, 1120-H, 5471 Schedule J, 5471 Schedule M, 5471
Schedule O, 5472, 5713, 6478, 6627, 6781, 7004, 3250-A, 3520-A, 461,
461, 5471, Schedule E, 5471, Schedule H, 5471, Schedule I-1, Inst. 56,
8023, 7004, 8288-B, 8300, 8404, 8453-B, 8655, 8716, 8932, 8933, 8936,
8937, 8937, 8938, 1120 Schedule B, 1120 Schedule N, 1120 Schedule O,
1120-C, 1120 Schedule G, 5713, 5884-B, 8023, 8050, 8275, 8275-R, 8302,
8308, 8329, 8621-A, 8697, W-8 BEN, 8804, 8805, 8804 Schedule A, 8804
Schedule A, 8804-W, 8804-W, 8810, 8810, 8813, 8816, 8819, 8820, 8822-B,
8824, 8824, 8825, 8826, 8827, 8832, 8833, 8835, 8835, 8842, 8844, 8845,
8846, 8858, 8858, 8858 Schedule M, 8864, 8865, 8865, 8865 Schedule K-1,
8865 Schedule O, 8865 Schedule P, 8866, 8869, 8872, 8873, 8873, 8874,
8875, 8878-A, 8879-B, 8879-C, 8879-I, 8879-PE, 8879-S, 8881, 8882,
8883, 8883, 8886, 8886, 8893, 8894, 973, SS-4, SS-4, SS-4 (PR), T
(TIMBER), 972, 1120-L Schedule M-3, 1120-POL, 1120-RIC, 5472, 56, 56F,
5735, 6198, 6198, 6765, 8275, 8283, 8288, 8288, 8453-C, 8453-PE, 8453-
S, 8621, 8697, 8911, 8912, 8912, 8916, 8916-A, 8918, 8923, 8918, 8925,
8926, 8926, 8927, 8931, 8610, 8813, 8850, 8966, 8902, 8902, 1120
Schedule UTP, 1120-F, 1120-F Schedule S, 1120-IC DISC Schedule K, 1120-
IC DISC Schedule Q, 1120-S, 1120-S Schedule D, 1120-S Schedule K-1,
1120-S Schedule M-3, 1120-SF, 1120-W, 1120-X, 4626, 4684, 4684, 4626,
4797, 4797, 4810, 4876-A, 5452, 5471, 5471, 1122, 2438, 5713 Schedule
A, 5713 Schedule C, 5735, 5884, 8275-R, 8806, 8838, 1065 Schedule D,
1120-F Schedule M-3, 1120-F Schedule P, 1120-FSC, 8805, 8283, 8609,
8609,
[[Page 65808]]
8609-A, 8609-A, 8611, 8621, 8621-A, 8693, 8703, 8903, 8903, 8906, 8907,
8908, 8909, 8910, 8910, 8453-I, 8453-X, 851, 8586, 8594, 8752, 1000,
1042, 1065, 8979, 8804, 1099-LS, 1065X, 8966-C, Instructions for Form
1065, Schedule D, 8865, Schedule H, 8966.
Affected Public: Businesses or other for-profits, Farms.
Estimated Number of Respondents: 11,300,000.
Frequency of Response: Annually.
Estimated Total Number of Annual Responses: 11,300,000.
Estimated Time per Response: 27 hours per response.
Estimated Total Annual Burden Hours: 3,157,000,000.
Title: Investment Credit.
OMB Control Number: 1545-0155.
Type of Review: Extension without change of a currently approved
collection.
Description: Taxpayers are allowed a credit against their income
tax for certain expenses they incur for their trades or businesses.
Form 3468 is used to compute this investment tax credit. The
information collected is used by the IRS to verify that the credit has
been correctly computed. This submission was revised to reflect a
decline in burden.
Form: 3468.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 15,345.
Frequency of Response: Annually.
Estimated Total Number of Annual Responses: 15,345.
Estimated Time per Response: 34.11 hours per response.
Estimated Total Annual Burden Hours: 523,418.
Title: Form 5310, Application for Determination for Terminating
Plan; Form 6088, Distributable Benefits from Employee Pension Benefit
Plans.
OMB Control Number: 1545-0202.
Type of Review: Extension without change of a currently approved
collection.
Description: Employers who have qualified deferred compensation
plans can take an income tax deduction for contributions to their
plans. IRS uses the data on Forms 5310 and 6088 to determine whether a
plan still qualifies and whether there is any discrimination in
benefits.
Forms: 5310, 6088.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 1,244.
Frequency of Response: On occasion.
Estimated Total Number of Annual Responses: 1,244.
Estimated Time per Response: 66 hours per response.
Estimated Total Annual Burden Hours: 82,231.
Title: Work Opportunity Credit.
OMB Control Number: 1545-0219.
Type of Review: Extension without change of a currently approved
collection.
Description: IRC section 38(b) (2) allows a credit against income
tax to employers hiring individuals from certain targeted groups such
as welfare recipients, etc. The employer uses Form 5884 to figure the
credit. IRS uses the information on the form to verify that the correct
amount of credit was claimed.
Form: 5884.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 10,000.
Frequency of Response: Annually.
Estimated Total Number of Annual Responses: 10,000.
Estimated Time per Response: 6.94 hours per response.
Estimated Total Annual Burden Hours: 69,400.
Title: TD 8379--Excise Tax Relating to Gain or Other Income
Realized by Any Person on Receipt of Greenmail.
OMB Control Number: 1545-1049.
Type of Review: The previously approved regulations provide rules
relating to the manner and method of reporting and paying the
nondeductible 50 percent excise tax imposed by section 5881 of the
Internal Revenue Code with respect to the receipt of greenmail. The
reporting requirements will be used to verify that the excise tax
imposed under section 5881 is properly reported and timely paid. Form
8725 is used by persons who receive ``greenmail'' to compute and pay
the excise tax on greenmail imposed under Internal Revenue Code section
5881. IRS uses the information to verify that the correct amount of tax
has been reported.
Form: 8725.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 12.
Frequency of Response: On Occasion.
Estimated Total Number of Annual Responses: 12.
Estimated Time per Response: 7.63 hours per response.
Estimated Total Annual Burden Hours: 92.
Title: TD 8352 (temp & final) Final Regulations Under Sections 382
and 383 of the Internal Revenue Code of 1986; Pre-change Attributes; TD
8531--Final Regulations Under Section 382.
OMB Control Number: 1545-1120.
Type of Review: Extension without change of a currently approved
collection.
Description: (CO-69-87 and CO-68-87) These previously approved
regulations require reporting by a corporation after it undergoes an
``ownership change'' under sections 382 and 383. Corporations required
to report under these regulations include those with capital loss
carryovers and excess credits. (CO-18-90) These regulations provide
rules for the treatment of options under IRC section 382 for purposes
of determining whether a corporation undergoes an ownership change. The
regulation allows for certain elections for corporations whose stock is
subject to options.
Form: None.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 75,150.
Frequency of Response: Annually.
Estimated Total Number of Annual Responses: 75,150.
Estimated Time per Response: 2.9 hours per response.
Estimated Total Annual Burden Hours: 220,575.
Title: Conclusive Presumption of Worthlessness of Debts Held by
Banks.
OMB Control Number: 1545-1254
Type of Review: Extension without change of a currently approved
collection.
Description: Paragraph (d)(3) of section 1.166-2 of the previously
approved regulations allows banks and thrifts to elect to conform their
tax accounting for bad debts with their regulatory accounting. An
election, or revocation thereof, is a change in method of accounting.
The collection of information required in section 1.166-2(d)(3) is
necessary to monitor the elections.
Form: None.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 200.
Frequency of Response: On occasion.
Estimated Total Number of Annual Responses: 200.
Estimated Time per Response: .25 hour per response.
Estimated Total Annual Burden Hours: 50.
Title: Renewable Electricity, Refined Coal, and Indian Coal
Production Credit.
OMB Control Number: 1545-1362.
Type of Review: Extension without change of a currently approved
collection.
[[Page 65809]]
Description: Filers claiming the general business credit for
electricity produced from certain renewable resources under Internal
Revenue Code sections 38 and 45 must file Form 8835.
Form: 8835.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 477.
Frequency of Response: On occasion.
Estimated Total Number of Annual Responses: 477.
Estimated Time per Response: 18.28 hours per response.
Estimated Total Annual Burden Hours: 8,720.
Title: Clear Reflection of Income in the Case of Hedging
Transactions.
OMB Control Number: 1545-1412.
Type of Review: Extension without change of a currently approved
collection.
Description: On October 20, 1993, the Service published in the
Federal Register (58 FR 54077) a notice of proposed rulemaking (FI-54-
93) relating to the accounting for business hedging transactions. This
notice also contained proposed amendments to regulations under sections
446 and 461 of the Code. TD 8554 contains the final regulations
relating to accounting for business hedging transactions. These
previously approved final regulations provide guidance to taxpayers
regarding when gain or loss from common business hedging transactions
is recognized for tax purposes.
Form: None.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 100,000.
Frequency of Response: Annually.
Estimated Total Number of Annual Responses: 100,000.
Estimated Time per Response: .2 hours per response.
Estimated Total Annual Burden Hours: 20,000.
Title: Revenue Procedure 2015-41 (Formerly 2006-9)--Section 482--
Allocation of Income and Deductions Among Taxpayers.
OMB Control Number: 1545-1503.
Type of Review: Extension without change of a currently approved
collection.
Description: The information requested is required to enable the
Internal Revenue Service to give advice on filing Advance Pricing
Agreement applications, to process such applications and negotiate
agreements, and to verify compliance with agreements and whether
agreements require modification.
Form: None.
Affected Public: Businesses or other for-profits, Individuals or
Households.
Estimated Number of Respondents: 390.
Frequency of Response: Annually.
Estimated Total Number of Annual Responses: 390.
Estimated Time per Response: 28 hours per response.
Estimated Total Annual Burden Hours: 10,900.
Title: Form 911--Request for Taxpayer Advocate Service Assistance
(And Application for Taxpayer Assistance Order).
OMB Control Number: 1545-1504.
Type of Review: Extension without change of a currently approved
collection.
Description: This form is used by taxpayers to apply for relief
from a significant hardship which may have already occurred or is about
to occur if the IRS takes or fails to take certain actions. This form
is submitted to the IRS Taxpayer Advocate Office in the state or city
where the taxpayer lives.
Form: 911.
Affected Public: Individuals or Households.
Estimated Number of Respondents: 93,000.
Frequency of Response: On occasion.
Estimated Total Number of Annual Responses: 93,000.
Estimated Time per Response: .5 hours per response.
Estimated Total Annual Burden Hours: 46,500.
Title: Rev. Proc. 2007-32--Tip Rate Determination Agreement (Gaming
Industry); Gaming Industry Tip Compliance Agreement Program.
OMB Control Number: 1545-1530.
Type of Review: Extension without change of a currently approved
collection.
Description: Tip Rate Determination Agreement (Gaming Industry)
Information is required by the Internal Revenue Service in its
Compliance efforts to assist employers and their employees in
understanding and complying with section 6053(a), which requires
employees to report all their tips monthly to their employers. Gaming
Industry Tip Compliance Agreement Program Taxpayers who operate gaming
establishments may enter into an agreement with the Internal Revenue
Service to establish tip rates and occupational categories for all
tipped employees of the taxpayer. The agreements will require
substantiation of the tip rates as well.
Form: None.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 710.
Frequency of Response: On occasion.
Estimated Total Number of Annual Responses: 710.
Estimated Time per Response: 14.74 hours per response.
Estimated Total Annual Burden Hours: 10,467.
Title: TD 9308 (Reg 125071-06) Reporting Requirements for Widely
Held Fixed Investment Trusts. Previously TD 9279.
OMB Control Number: 1545-1540.
Type of Review: Extension without change of a currently approved
collection.
Description: Under regulation section 1.671-5, the trustee or the
middleman who holds an interest in a widely held fixed investment trust
for an investor will be required to provide a Form 1099 to the IRS and
a tax information statement to the investor. The trust is also required
to provide more detailed tax information to middlemen and certain other
persons, upon request.
Form: None.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 1,200.
Frequency of Response: Quarterly.
Estimated Total Number of Annual Responses: 1,200.
Estimated Time per Response: 2 hours per response.
Estimated Total Annual Burden Hours: 2,400.
Title: Combined Information Reporting.
OMB Control Number: 1545-1667.
Type of Review: The revenue procedure permits combined information
reporting by a successor ``business entity'' (i.e., a corporation,
partnership, or sole proprietorship) in certain situations following a
merger or an acquisition. The successor must file a statement with the
Internal Revenue Service indicating what forms are being filed on a
combined basis.
Form: None.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 6,000.
Frequency of Response: On occasion.
Estimated Total Number of Annual Responses: 6,000.
Estimated Time per Response: .08 hour per response.
Estimated Total Annual Burden Hours: 500.
Title: Qualified Transportation Fringe Benefits.
OMB Control Number: 1545-1676.
Type of Review: Extension without change of a currently approved
collection.
[[Page 65810]]
Description: These regulations provide guidance to employers that
provide qualified transportation fringe benefits under section 132(f),
including guidance to employers that provide cash reimbursement for
qualified transportation fringes and employers that offer qualified
transportation fringes in lieu of compensation. Employers that provide
cash reimbursement are required to keep records of documentation
received from employees who receive reimbursement. Employers that offer
qualified transportation fringes in lieu of compensation are required
to keep records of employee compensation reduction elections.
Form: None.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 7,530,313.
Frequency of Response: Monthly.
Estimated Total Number of Annual Responses: 48,589,824.
Estimated Time per Response: .27 hours per response.
Estimated Total Annual Burden Hours: 12,968,728.
Title: Credit for Small Employer Pension Plan Startup Costs.
OMB Control Number: 1545-1810.
Type of Review: Extension without change of a currently approved
collection.
Description: Qualified small employers use Form 8881 to request a
credit for start up costs related to eligible retirement plans. Form
8881 implements section 45E, which provides a credit based on costs
incurred by an employer in establishing or administering an eligible
employer plan or for the retirement related education of employees with
respect to the plan. The credit is 50% of the qualified costs for the
tax year, up to a maximum credit of $500 for the first tax year and
each of the two subsequent tax years.
Form: 8881.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 66,667.
Frequency of Response: Annually.
Estimated Total Number of Annual Responses: 66,667.
Estimated Time per Response: 3.53 hours per response.
Estimated Total Annual Burden Hours: 235,335.
Title: Revenue Procedure 2003-33--Section 9100 Relief for 338
Elections.
OMB Control Number: 1545-1820.
Type of Review: Extension without change of a currently approved
collection.
Description: Pursuant to Sec. 301.9100-3 of the Procedure and
Administration Regulations, this procedure grants certain taxpayers an
extension of time to file an election described in Sec. 338(a) or Sec.
338(h)(10) of the Internal Revenue Code to treat the purchase of the
stock of a corporation as an asset acquisition.
Form: None.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 60.
Frequency of Response: On occasion.
Estimated Total Number of Annual Responses: 60.
Estimated Time per Response: 5 hours per response.
Estimated Total Annual Burden Hours: 300.
Title: TD 9207 (final)--Assumptions of Partner Liabilities; REG-
106736-00 (NPRM).
OMB Control Number: 1545-1843.
Type of Review: Extension without change of a currently approved
collection.
Description: In order to be entitled to a deduction with respect to
the economic performance of a contingent liability that was contributed
by a partner and assumed by a partnership, the partner, or former
partner of the partnership, must receive notification of economic
performance of the contingent liability from the partnership or other
partner assuming the liability.
Form: None.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 250.
Frequency of Response: On occasion.
Estimated Total Number of Annual Responses: 250.
Estimated Time per Response: .5 hour per response.
Estimated Total Annual Burden Hours: 125.
Title: Notice 2007-70--Charitable Contributions of Certain Motor
Vehicles, Boats, and Airplanes. Reporting requirements under Sec.
170(f)(12)(D).
OMB Control Number: 1545-1980.
Type of Review: Charitable organizations are required to send an
acknowledgement of car donations to the donor and to the Service. The
purpose of is to prevent donors from taking inappropriate deductions.
Form: None.
Affected Public: not-for-profit institutions.
Estimated Number of Respondents: 4,300.
Frequency of Response: Annually.
Estimated Total Number of Annual Responses: 4,300.
Estimated Time per Response: 5 hours per response.
Estimated Total Annual Burden Hours: 21,930.
Title: Distilled Spirits Credit.
OMB Control Number: 1545-1982.
Type of Review: Form 8906, Distilled Spirits Credit, was developed
to carry out the provisions of IRC section 5011(a). This section allows
eligible wholesalers and persons subject to IRC section 5055 an income
tax credit for the average cost of carrying excise tax on bottled
distilled spirits. The form provides a means for the eligible taxpayer
to compute the amount of credit.
Form: 8906.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 300.
Frequency of Response: Annually.
Estimated Total Number of Annual Responses: 300.
Estimated Time per Response: 1.86 hours per response.
Estimated Total Annual Burden Hours: 9,558.
Title: Requirements related to energy efficient homes credit;
manufactured homes.
OMB Control Number: 1545-1994.
Type of Review: Extension without change of a currently approved
collection.
Description: This previously approved notice supersedes Notice
2006-28 by substantially republishing the guidance contained in that
publication. This notice clarifies the meaning of the terms equivalent
rating network and eligible contractor, and permits calculation
procedures other than those identified in Notice 2006-28 to be used to
calculate energy consumption. Finally, this notice clarifies the
process for removing software from the list of approved software and
reflects the extension of the tax credit through December 31, 2008.
Notice 2006-28, as updated, provided guidance regarding the calculation
of heating and cooling energy consumption for purposes of determining
the eligibility of a manufactured home for the New Energy Efficient
Home Credit under Internal Revenue Code Sec. 45L. Notice 2006-28 also
provided guidance relating to the public list of software programs that
may be used to calculate energy consumption. Guidance relating to
dwelling units other than manufactured homes is provided in Notice
2008-35.
Form: None.
Affected Public: Individuals or Households.
[[Page 65811]]
Estimated Number of Respondents: 15.
Frequency of Response: Annually.
Estimated Total Number of Annual Responses: 15.
Estimated Time per Response: 4 hours per response.
Estimated Total Annual Burden Hours: 60.
Authority: 44 U.S.C. 3501 et seq.
Dated: December 18, 2018.
Spencer W. Clark,
Treasury PRA Clearance Officer.
[FR Doc. 2018-27735 Filed 12-20-18; 8:45 am]
BILLING CODE 44830-01-P
