Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request Concerning Form 8610 and Schedule A (Form 8610), 37012-37013 [2019-16188]
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37012
Federal Register / Vol. 84, No. 146 / Tuesday, July 30, 2019 / Notices
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: June 24, 2019.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2019–16056 Filed 7–29–19; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 1099–NEC
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 1099–NEC,
Nonemployee Compensation.
DATES: Written comments should be
received on or before September 30,
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 form and instructions
should be directed to Dionne McLeod,
at (267) 994–5217, Internal Revenue
Service, Room 3256, 600 Arch Street,
Philadelphia, PA 19106, or through the
internet at Dionne.a.McLeod@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Nonemployee Compensation.
OMB Number: 1545–0116.
Form Number: 1099–NEC.
Abstract: Form 1099–NEC is used to
report payments made in the course of
a trade or business for services
performed by someone who is not an
employee, cash payments for fish and
withholding of federal income tax under
the backup withholding rules.
Current Actions: The PATH Act
accelerated the due date for filing of
Form 1099 that include nonemployee
compensation (NEC) from February 28
to January 31, and eliminated the
automatic 30-day extension for forms
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SUMMARY:
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16:42 Jul 29, 2019
Jkt 247001
that include NEC. Continuing to include
NEC on Form 1099–MISC will increase
the submission burden on taxpayers
because they will have to separate those
forms with NEC from those without. It
also requires analysis of Forms 1099–
MISC by the IRS to be able to determine
the proper due date and apply late filing
penalties appropriately. To alleviate the
burden and eliminate confusion
regarding due dates, IRS reinstated
Form 1099–NEC. There will be a change
in the paperwork burden previously
approved by OMB.
Type of Review: Reinstatement of a
previously approved information
collection.
Affected Public: Individuals, business
or other for-profit organizations, not forprofit institutions, farms and Federal,
state, local or tribal governments.
Estimated Number of Respondents:
70,802,480.
Estimated Time per Respondent: 5
minutes.
Estimated Total Annual Burden
Hours: 5,900,206.
The following paragraph applies to all
of the collections of information covered
by this notice:
An agency may not conduct or
sponsor, and a person is not required to
respond to, a collection of information
unless the collection of information
displays a valid OMB control number.
Books or records relating to a collection
of information must be retained as long
as their contents may become material
in the administration of any internal
revenue law. Generally, tax returns and
tax return information are confidential,
as required by 26 U.S.C. 6103.
Request for Comments: Comments
submitted in response to this notice will
be summarized and/or included in the
request for OMB approval. All
comments will become a matter of
public record. Comments are invited on:
(a) Whether the collection of
information is necessary for the proper
performance of the functions of the
agency, including whether the
information shall have practical utility;
(b) the accuracy of the agency’s estimate
of the burden of the collection of
information; (c) ways to enhance the
quality, utility, and clarity of the
information to be collected; (d) ways to
minimize the burden of the collection of
information on respondents, including
through the use of automated collection
techniques or other forms of information
technology; and (e) estimates of capital
or start-up costs and costs of operation,
maintenance, and purchase of services
to provide information.
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Approved: July 24, 2019.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2019–16055 Filed 7–29–19; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Extension of Information
Collection Request Submitted for
Public Comment; Comment Request
Concerning Form 8610 and Schedule A
(Form 8610)
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 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 the
burden associated with Form 8610,
Annual Low-Income Housing Credit
Agencies Report, and Schedule A (Form
8610), Carryover Allocation of LowIncome Housing Credit.
DATES: Written comments should be
received on or before September 30,
2019 to be assured of consideration.
ADDRESSES: Direct all written comments
to Laurie Brimmer, Internal Revenue
Service, Room 6129, 1111 Constitution
Avenue NW, Washington, DC 20224.
Requests for additional information or
copies of the regulations should be
directed to R. Joseph Durbala, at Internal
Revenue Service, Room 6129, 1111
Constitution Avenue NW, Washington
DC 20224, or through the internet, at
RJoseph.Durbala@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Buildings qualifying for
carryover allocations.
OMB Number: 1545–0990.
Form Number(s): 8610, Sch A
(F8610).
Abstract: State housing credit
agencies (Agencies) are required by
Code section 42(l)(3) to report annually
the amount of low-income housing
credits that they allocated to qualified
buildings during the year. Agencies
report the amount allocated to the
building owners and to the IRS in Part
I of Form 8609. Carryover allocations
are reported to the Agencies in
carryover allocation documents. The
Agencies report the carryover
SUMMARY:
E:\FR\FM\30JYN1.SGM
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jspears on DSK3GMQ082PROD with NOTICES
Federal Register / Vol. 84, No. 146 / Tuesday, July 30, 2019 / Notices
allocations to the IRS on Schedule A
(Form 8610). Form 8610 is a transmittal
and reconciliation document for Forms
8609, Schedule A (Form 8610), binding
agreements, and election statements.
Current Actions: There is no change to
the burden previously approved by
OMB.
Type of Review: Extension of a
currently approved collection.
Affected Public: State, local or tribal
governments.
Estimated Number of Respondents:
1,353.
Estimated Time per Respondent: 4
Hour 58 minutes.
Estimated Total Annual Burden
Hours: 6,738.
The following paragraph applies to all
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 if 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.
Desired Focus of Comments: The
Internal Revenue Service (IRS) is
particularly interested in comments
that:
• Evaluate whether the proposed
collection of information is necessary
for the proper performance of the
functions of the agency, including
whether the information will have
practical utility;
• Evaluate the accuracy of the
agency’s estimate of the burden of the
proposed collection of information,
including the validity of the
methodology and assumptions used;
• Enhance the quality, utility, and
clarity of the information to be
collected; and
• Minimize the burden of the
collection of information on those who
are to respond, including using
appropriate automated, electronic,
mechanical, or other technological
collection techniques or other forms of
information technology, e.g., by
permitting electronic submissions of
responses.
Comments submitted in response to
this notice will be summarized and/or
included in the ICR for OMB approval
of the extension of the information
collection; they will also become a
matter of public record.
VerDate Sep<11>2014
16:42 Jul 29, 2019
Jkt 247001
Approved: July 23, 2019.
R. Joseph Durbala,
IRS Tax Analyst.
[FR Doc. 2019–16188 Filed 7–29–19; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 8233
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 continuing
information collections, as required by
the Paperwork Reduction Act of 1995.
The IRS is soliciting comments
concerning nonresident alien
individuals withholding exemption
claim on compensation for independent
and certain dependent personal services
based on a tax treaty.
DATES: Written comments should be
received on or before September 30,
2019 to be assured of consideration.
ADDRESSES: Direct all written comments
to Laurie Brimmer, Internal Revenue
Service, Room 6529, 1111 Constitution
Avenue NW, Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the form should be directed to
Christina Leeper, at (737) 800–7737 or
Internal Revenue Service, 3651 S. IH 35,
Austin TX 78741, or through the
internet, at Christina.E.Leeper@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Exemption From Withholding
on Compensation for Independent (and
Certain Dependent) Personal Services of
a Nonresident Alien Individual.
OMB Number: 1545–0795.
Form Number: Form 8233.
Abstract: Compensation paid to a
nonresident alien (NRA) individual for
independent personal services (selfemployment) is generally subject to
30% withholding or graduated rates.
However, compensation may be exempt
from withholding because of a U.S. tax
treaty. Form 8233 is used to request
exemption from withholding.
Current Actions: Program change
resulted in a change to the form which
caused a change to the paperwork
burden previously approved by OMB.
Type of Review: Revision of a
currently approved collection.
SUMMARY:
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37013
Affected Public: Individuals or
households.
Estimated Number of Respondents:
75,617.
Estimated Time per Respondent: 8.95
minutes.
Estimated Total Annual Burden
Hours: 676,773.
The following paragraph applies to all
of the collections of information covered
by this notice.
An agency may not conduct or
sponsor, and a person is not required to
respond to, a collection of information
unless the collection of information
displays a valid OMB control number.
Books or records relating to a collection
of information must be retained as long
as their contents may become material
in the administration of any internal
revenue law. Generally, tax returns and
tax return information are confidential,
as required by 26 U.S.C. 6103.
Request for Comments: Comments
submitted in response to this notice will
be summarized and/or included in the
request for OMB approval. All
comments will become a matter of
public record. Comments are invited on:
(a) Whether the collection of
information is necessary for the proper
performance of the functions of the
agency, including whether the
information shall have practical utility;
(b) the accuracy of the agency’s estimate
of the burden of the collection of
information; (c) ways to enhance the
quality, utility, and clarity of the
information to be collected; (d) ways to
minimize the burden of the collection of
information on respondents, including
through the use of automated collection
techniques or other forms of information
technology; and (e) estimates of capital
or start-up costs and costs of operation,
maintenance, and purchase of services
to provide information.
Approved: July 24, 2019.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2019–16060 Filed 7–29–19; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 13614–NR
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,
SUMMARY:
E:\FR\FM\30JYN1.SGM
30JYN1
]]>Agencies
[Federal Register Volume 84, Number 146 (Tuesday, July 30, 2019)]
[Notices]
[Pages 37012-37013]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2019-16188]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Extension of Information Collection Request Submitted
for Public Comment; Comment Request Concerning Form 8610 and Schedule A
(Form 8610)
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 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 the burden associated with Form 8610, Annual Low-Income
Housing Credit Agencies Report, and Schedule A (Form 8610), Carryover
Allocation of Low-Income Housing Credit.
DATES: Written comments should be received on or before September 30,
2019 to be assured of consideration.
ADDRESSES: Direct all written comments to Laurie Brimmer, Internal
Revenue Service, Room 6129, 1111 Constitution Avenue NW, Washington, DC
20224. Requests for additional information or copies of the regulations
should be directed to R. Joseph Durbala, at Internal Revenue Service,
Room 6129, 1111 Constitution Avenue NW, Washington DC 20224, or through
the internet, at [email protected].
SUPPLEMENTARY INFORMATION:
Title: Buildings qualifying for carryover allocations.
OMB Number: 1545-0990.
Form Number(s): 8610, Sch A (F8610).
Abstract: State housing credit agencies (Agencies) are required by
Code section 42(l)(3) to report annually the amount of low-income
housing credits that they allocated to qualified buildings during the
year. Agencies report the amount allocated to the building owners and
to the IRS in Part I of Form 8609. Carryover allocations are reported
to the Agencies in carryover allocation documents. The Agencies report
the carryover
[[Page 37013]]
allocations to the IRS on Schedule A (Form 8610). Form 8610 is a
transmittal and reconciliation document for Forms 8609, Schedule A
(Form 8610), binding agreements, and election statements.
Current Actions: There is no change to the burden previously
approved by OMB.
Type of Review: Extension of a currently approved collection.
Affected Public: State, local or tribal governments.
Estimated Number of Respondents: 1,353.
Estimated Time per Respondent: 4 Hour 58 minutes.
Estimated Total Annual Burden Hours: 6,738.
The following paragraph applies to all 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 if 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.
Desired Focus of Comments: The Internal Revenue Service (IRS) is
particularly interested in comments that:
Evaluate whether the proposed collection of information is
necessary for the proper performance of the functions of the agency,
including whether the information will have practical utility;
Evaluate the accuracy of the agency's estimate of the
burden of the proposed collection of information, including the
validity of the methodology and assumptions used;
Enhance the quality, utility, and clarity of the
information to be collected; and
Minimize the burden of the collection of information on
those who are to respond, including using appropriate automated,
electronic, mechanical, or other technological collection techniques or
other forms of information technology, e.g., by permitting electronic
submissions of responses.
Comments submitted in response to this notice will be summarized
and/or included in the ICR for OMB approval of the extension of the
information collection; they will also become a matter of public
record.
Approved: July 23, 2019.
R. Joseph Durbala,
IRS Tax Analyst.
[FR Doc. 2019-16188 Filed 7-29-19; 8:45 am]
BILLING CODE 4830-01-P
