Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple IRS Information Collection Requests, 45212-45216 [2019-18503]
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Federal Register / Vol. 84, No. 167 / Wednesday, August 28, 2019 / Notices
Issued in Washington, DC.
Tim J. Johnson,
Acting Associate Administrator for Vehicle
Safety Research.
[FR Doc. 2019–18487 Filed 8–27–19; 8:45 am]
BILLING CODE 4910–59–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 September 27, 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.
SUMMARY:
SUPPLEMENTARY INFORMATION:
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Internal Revenue Service (IRS)
Title: Application of Tentative
Refund.
OMB Control Number: 1545–0098.
Type of Review: Extension without
change of a currently approved
collection.
Description: Section 6411 of the
Internal Revenue Code allows taxpayers
to file an application for tentative
refund for the carryback of a net
operating loss, net capital loss, unused
general business credit, or a claim of
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right adjustment under section 1341(b).
Income Tax Regulations Section 1.6411–
1(b) requires Form 1045 in the case of
taxpayers other than corporations. This
form provides a line-by-line
computation of the tax liability after
application of the carryback and
contains the information asked for in
the Code and Regulations.
Form: 1045.
Affected Public: Individuals and
households.
Estimated Number of Respondents:
65,220.
Frequency of Response: On occasion.
Estimated Total Number of Annual
Responses: 17,503.
Estimated Time per Response: 30.5
hours.
Estimated Total Annual Burden
Hours: 534,192.
Title: Form 4461 Series: Applications
for Approval of 401(a) and 501(a) Plans.
OMB Control Number: 1545–0169.
Type of Review: Revision of a
currently approved collection.
Description: The IRS uses these forms
to determine from the information
submitted whether the applicant plan
qualifies under section 401(a) of the
Internal Revenue Code for plan
approval. The application is also used to
determine if the related trust qualifies
for tax exempt status under Code
section 501(a).
Form: 4461, 4461–A, 4461–B.
Affected Public: Businesses or other
for-profits.
Estimated Number of Respondents:
3,300.
Frequency of Response: On occasion.
Estimated Total Number of Annual
Responses: 3,300.
Estimated Time per Response: 10.86
hours.
Estimated Total Annual Burden
Hours: 35,846.
Title: Statement of Payments
Received.
OMB Control Number: 1545–0364.
Type of Review: Extension without
change of a currently approved
collection.
Description: Form 4669, Statement of
Payments Received, is used by payors in
specific situations to request relief from
payment of certain required taxes. A
payor who fails to withhold certain
required taxes from a payee may be
entitled to relief, under sections
3402(d), 3102(f)(3), 1463 or Regulations
section 1.1474–4. To apply for relief, a
payor must show that the payee
reported the payments and paid the
corresponding tax. To secure relief as
described above, a payor must obtain a
separate, completed Form 4669 from
each payee for each year relief is
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requested. The data is used to verify that
the income tax on the wages was paid
in full. The collection of data affects
business, individuals, and households.
Form: 4669.
Affected Public: Businesses or other
for-profits.
Estimated Number of Respondents:
85,000.
Frequency of Response: On occasion.
Estimated Total Number of Annual
Responses: 85,000.
Estimated Time per Response: 15
minutes.
Estimated Total Annual Burden
Hours: 21,250.
Title: Application for Approval of
Prototype or Employer Sponsored
Individual Retirement Arrangement
(IRA).
OMB Control Number: 1545–0390.
Type of Review: Extension without
change of a currently approved
collection.
Description: This application is used
by employers who want to establish an
individual retirement account trust to be
used by their employees. The
application is also used by persons who
want to establish approved prototype
individual retirement accounts or
annuities. The data collected is used to
determine if plans may be approved.
Form: 5306.
Affected Public: Businesses or other
for-profits.
Estimated Number of Respondents:
600.
Frequency of Response: On occasion.
Estimated Total Number of Annual
Responses: 600.
Estimated Time per Response: 13.75
hours.
Estimated Total Annual Burden
Hours: 8,244.
Title: Gains and Losses from Section
1256 Contracts and Straddles.
OMB Control Number: 1545–0644.
Type of Review: Revision of a
currently approved collection.
Description: Form 6781 is used by
taxpayers to compute their gains and
losses from Section 1256 contracts and
straddles and their special tax
treatment. The data is used to verify that
the tax reported accurately reflects any
such gains and losses.
Form: 6781.
Affected Public: Businesses or other
for-profits.
Estimated Number of Respondents:
5,684.
Frequency of Response: Annually.
Estimated Total Number of Annual
Responses: 5,684.
Estimated Time per Response: 13.95
hours.
Estimated Total Annual Burden
Hours: 79,292.
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Federal Register / Vol. 84, No. 167 / Wednesday, August 28, 2019 / Notices
Title: Application for Enrollment to
Practice before the Internal Revenue
Service.
OMB Control Number: 1545–0950.
Type of Review: Revision of a
currently approved collection.
Description: Form 23 must be
completed by those who desire to be
enrolled to practice before the Internal
Revenue Service. The information on
the form will be used by the Director of
Practice to determine the qualifications
and eligibility of applicants for
enrollment.
Form: 23, 23–EP.
Affected Public: Individuals and
households.
Estimated Number of Respondents:
5,429.
Frequency of Response: Once.
Estimated Total Number of Annual
Responses: 5,429.
Estimated Time per Response: 30
minutes.
Estimated Total Annual Burden
Hours: 2,715.
Title: Passive Activity Credit
Limitations.
OMB Control Number: 1545–1034.
Type of Review: Extension without
change of a currently approved
collection.
Description: Under section 469,
credits from passive activities, to the
extent they do not exceed the tax
attributable to net passive income, are
not allowed. Form 8582–CR is used to
figure the passive activity credit allowed
and the amount of credit to be reported
on the tax return.
Form: 8582–CR.
Affected Public: Individuals or
Households.
Estimated Number of Respondents:
900,000.
Frequency of Response: Annually.
Estimated Total Number of Annual
Responses: 300,000.
Estimated Time per Response: 7.9
hours per response.
Estimated Total Annual Burden
Hours: 2,370,600.
Title: Generation-Skipping Transfer
Tax Return for Distributions.
OMB Control Number: 1545–1143.
Type of Review: Extension without
change of a currently approved
collection.
Description: Form 706–GS(D–1) is
used by distributees to compute and
report the Federal Generation Skipping
Transfer tax imposed by IRC section
2601. IRS uses the information to
enforce this tax and to verify that the tax
has been properly computed.
Form: 706–GS(D–1).
Affected Public: Individuals or
Households.
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Estimated Number of Respondents:
80,000.
Frequency of Response: Annually.
Estimated Total Number of Annual
Responses: 80,000.
Estimated Time per Response: 4.36
hours per response.
Estimated Total Annual Burden
Hours: 348,800.
Title: Form 706–GS(T)—GenerationSkipping Transfer Tax Return For
Terminations.
OMB Control Number: 1545–1145.
Type of Review: Extension without
change of a currently approved
collection.
Description: Form 706–GS(T) is used
by a trustee to figure and report the tax
due from certain trust terminations that
are subject to the generation-skipping
transfer (GST) tax.
Forms: 706–GS(T).
Affected Public: Individuals or
Households.
Estimated Number of Respondents:
100.
Frequency of Response: Annually.
Estimated Total Number of Annual
Responses: 500.
Estimated Time per Response: 1.37
Hours per response.
Estimated Total Annual Burden
Hours: 684.
Title: Like-Kind Exchanges.
OMB Control Number: 1545–1190.
Type of Review: Extension without
change of a currently approved
collection.
Description: Form 8824 is used by
individuals, partnerships, and other
entities to report the exchange of
business or investment property, and
the deferral of gains from such
transactions under section 1031. It is
also used to report the deferral of gain
under section 1043 by certain members
of the executive branch of the Federal
government.
Forms: 8824.
Affected Public: Individuals or
Households.
Estimated Number of Respondents:
100.
Frequency of Response: Annually.
Estimated Total Number of Annual
Responses: 137,547.
Estimated Time per Response: 1.37
hours per response.
Estimated Total Annual Burden
Hours: 665,269.
Title: (IA–38–90/TD 9436)Tax Return
Preparer Penalties Under Sections 6694
and 6695.
OMB Control Number: 1545–1231.
Type of Review: Extension without
change of a currently approved
collection.
Description: This information is
necessary to make the record of the
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name, taxpayer identification number,
and principal place of work of each tax
return preparer, make each return or
claim for refund prepared available for
inspection by the Commissioner of
Internal Revenue, and to document that
the tax return preparer advised the
taxpayer of the penalty standards
applicable to the taxpayer in order for
the tax return preparer to avoid
penalties under section 6694. The likely
respondents are tax return preparers and
their employers. These regulations
implements amendments to the tax
return preparer penalties under sections
6694 and 6695 of the Internal Revenue
Code and related provisions under
sections 6060, 6107, 6109, 6696, and
7701(a)(36) reflecting amendments to
the Code made by section 8246 of the
Small Business and Work Opportunity
Tax Act of 2007 and section 506 of the
Tax Extenders and Alternative
Minimum Tax Relief Act of 2008. The
final regulation affects tax return
preparers and provides guidance
regarding the amended provisions.
Form: None.
Affected Public: Businesses or other
for-profits.
Estimated Number of Respondents:
684,268.
Frequency of Response: On Occasion.
Estimated Total Number of Annual
Responses: 127,801,426.
Estimated Time per Response: .08
hours per response.
Estimated Total Annual Burden
Hours: 10,679,320.
Title: Real Estate Mortgage Investment
Conduits.
OMB Control Number: 1545–1276.
Type of Review: Extension without
change of a currently approved
collection.
Description: Section 860E(e) imposes
an excise tax on the transfer of a
residual interest in a REMIC to a
disqualified party. The tax must be paid
by the transferor of a pass-thru entity of
which the disqualified party is an
interest holder.
Forms: None.
Affected Public: Businesses or other
for-profits.
Estimated Number of Respondents:
1,600.
Frequency of Response: Annually.
Estimated Total Number of Annual
Responses: 1,600.
Estimated Time per Response: .33
hours per response.
Estimated Total Annual Burden
Hours: 525.
Title: Notice 97–45, Highly
Compensated Employee Definition.
OMB Control Number: 1545–1550.
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Type of Review: Extension without
change of a currently approved
collection.
Description: This notice provides
guidance on the definition of a highly
compensated employee within the
meaning of section 414(q) of the Internal
Revenue Code as simplified by section
1431 of the Small Business Job
Protection Act of 1996, including an
employer’s option to make a top-paid
group election under section 414(q)(1).
Forms: None.
Affected Public: Businesses or other
for-profits.
Estimated Number of Respondents:
218,683.
Frequency of Response: Annually.
Estimated Total Number of Annual
Responses: 218,683.
Estimated Time per Response: .3
hours per response.
Estimated Total Annual Burden
Hours: 65,605.
Title: Rev. Proc.97–43 and Revenue
Ruling 97–39—Procedures for Electing
Out of Exemptions Under Section
1.475(c)–1; and Rev. Rul. 97–39, Markto-Market Accounting Method for
Dealers in Securities.
OMB Control Number: 1545–1558.
Type of Review: Revision of a
currently approved collection.
Description: Revenue Procedure 97–
43 provides taxpayers automatic
consent to change to mark-to-market
accounting for securities after the
taxpayer elects under section 1.475(c)–
1, subject to specified terms and
conditions. Revenue Ruling 97–39
provides taxpayers additional mark-tomarket guidance in a question and
answer format.
Forms: None.
Affected Public: Businesses or other
for-profits.
Estimated Number of Respondents:
20,200.
Frequency of Response: On Occasion.
Estimated Total Number of Annual
Responses: 20,200.
Estimated Time per Response: 13.75
hours per response.
Estimated Total Annual Burden
Hours: 451,000.
Title: Form 1041–QFT U.S. Income
Tax Return for Qualified Funeral Trusts.
OMB Control Number: 1545–1593.
Type of Review: Extension without
change of a currently approved
collection.
Description: IRC section 685 allows
the trustee of a qualified funeral trust to
elect to report and pay the tax for the
trust. Data is used to determine that the
trustee filed the proper return and paid
the correct tax.
Forms: 1041 QFT.
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Affected Public: Businesses or other
for-profits.
Estimated Number of Respondents:
15,000.
Frequency of Response: Annually.
Estimated Total Number of Annual
Responses: 15,000.
Estimated Time per Response: 18.5
hours per response.
Estimated Total Annual Burden
Hours: 277,500.
Title: Aid of Construction Under
Section 118(c).
OMB Control Number: 1545–1639.
Type of Review: Extension without
change of a currently approved
collection.
Description: TD 8936 contains final
regulations concerning an exclusion
from gross income for a contribution in
aid of construction under section 118(c)
that is treated as a contribution to
capital under section 118(a). The final
regulations affect a regulated public
utility that provides water or sewerage
services because a qualifying
contribution in aid of construction is
treated as a contribution to the capital
of the utility and excluded from gross
income. The final regulations provide
guidance on the definition of a
contribution in aid of construction, the
adjusted basis of any property acquired
with a contribution in aid of
construction, the information relating to
a contribution in aid of construction
required to be furnished by the utility,
and the time and manner for providing
that information to the IRS.
Forms: Contribution in aid of
construction.
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 hour
per response.
Estimated Total Annual Burden
Hours: 300.
Title: Employee Plans Compliance
Resolution System (EPCRS).
OMB Control Number: 1545–1673.
Type of Review: Revision of a
currently approved collection.
Description: This revenue procedure
updates the Comprehensive system of
correction programs for sponsors of
retirement plans that are intended to
satisfy the requirements of §§ 401(a),
403(a), 403(b), 408(k), or 408(p) of the
Internal Revenue Code, but that have
not met these requirements for a period
of time. This system (https://
www.irs.gov/Retirement-Plans/EPCRSOverview), the Employee Plans
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Compliance Resolution System
(EPCRS), permits Plan Sponsors to
correct these failures and thereby
continue to provide their employees
with retirement benefits on a taxfavored basis. The components of
EPCRS are: Self-Correction Program
(SCP)—permits a plan sponsor to correct
certain plan failures without contacting
the IRS or paying any fee. Voluntary
Correction Program (VCP)—permits a
plan sponsor to, any time before audit,
pay a fee and receive IRS approval for
correction of plan failures. Audit
Closing Agreement Program (Audit
CAP)—permits a plan sponsor to pay a
sanction and correct a plan failure while
the plan is under audit.
Forms: 14568, 14568–B, 14568–E,
14568–D, 14568–F, 14568–G, 14568–A,
14568–I, 14568–H, 14568–C, 8950.
Affected Public: Businesses or other
for-profits, not-for-profit institutions.
Estimated Number of Respondents:
10,550.
Frequency of Response: Annually, On
occasion.
Estimated Total Number of Annual
Responses: 15,375.
Estimated Total Number of Annual
Responses: 15,375.
Estimated Time per Response: 9.5
hours per response.
Estimated Total Annual Burden
Hours: 190,941.
Title: TD 9715; Rev. Proc. 2015–26
(Formerly TD 9002; Rev Proc 2002–43),
Agent for Consolidated Group.
OMB Control Number: 1545–1699.
Type of Review: Extension without
change of a currently approved
collection.
Description: Section 1501 of the
Internal Revenue Code (the ‘‘Code’’)
states that an affiliated group of
corporations shall have the privilege of
making a consolidated return with
respect to the Federal income taxes for
the taxable year in lieu of separate
returns.
Section 1502 of the Code states that
the Secretary of the Treasury shall
prescribe such regulations as deemed
necessary in order to determine,
compute and assess the Federal income
tax liability of any affiliated group of
corporations making a consolidated
Federal income tax return. The rules in
Treas. Reg. §§ 1.1502–77, 1.1502–77A,
and 1.1502–77B, Rev. Proc. 2002–43
and Rev. Proc. 2015–26 necessitate
collecting information from taxpayers in
order for the Commissioner to more
effectively communicate with the agent
to determine the group’s Federal income
tax liability.
Forms: None.
Affected Public: Businesses or other
for-profits.
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Estimated Number of Respondents:
100.
Frequency of Response: On Occasion.
Estimated Total Number of Annual
Responses: 200.
Estimated Time per Response: 2 hours
per response.
Estimated Total Annual Burden
Hours: 400.
Title: Revenue Procedure 2000–37—
Reverse Like-kind Exchanges (as
modified by Rev Proc. 2004–51).
OMB Control Number: 1545–1701.
Type of Review: Extension without
change of a currently approved
collection.
Description: The revenue procedure
provides a safe harbor for reverse likekind exchanges under which a
transaction using a ‘‘qualified exchange
accommodation arrangement’’ will
qualify for non-recognition treatment
under Sec. 1031 of the Internal Revenue
Code.
Forms: None.
Affected Public: Businesses or other
for-profits.
Estimated Number of Respondents:
1,600.
Frequency of Response: On occasion.
Estimated Total Number of Annual
Responses: 1,600.
Estimated Time per Response: 2 hours
per response.
Estimated Total Annual Burden
Hours: 3,200.
Title: New Markets Credit.
OMB Control Number: 1545–1804
Type of Review: Extension without
change of a currently approved
collection.
Description: The New Markets Tax
Credit Program, enacted by Congress as
part of the Community Renewal Tax
Relief Act of 2000, is incorporated as
section 45D of the Internal Revenue
Code. This Code section permits
individual and corporate taxpayers to
receive a credit against federal income
taxes for making Qualified Equity
Investments in qualified community
development entities. Form 8874 is used
to claim the new markets credit for
qualified equity investments made in
qualified community development
entities (CDEs). This credit is part of the
general business credit.
Forms: 8874.
Affected Public: Businesses of other
for-profits.
Estimated Number of Respondents:
101.
Frequency of Response: Annually.
Estimated Total Number of Annual
Responses: 101.
Estimated Time per Response: 4.87
hours per response.
Estimated Total Annual Burden
Hours: 492.
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Title: Health Coverage Tax Credit
(HCTC) Monthly Registration and
Update.
OMB Control Number: 1545–1842.
Type of Review: Revision of a
currently approved collection.
Description: Form 13441–A, Health
Coverage Tax Credit (HCTC) Monthly
Registration and Update Form will be
directly mailed to all individuals who
are potentially eligible for the HCTC.
Potentially eligible individuals will use
this form to determine if they are
eligible for the Health Coverage Tax
Credit and to register for the HCTC
program. Participation in this program
is voluntary. This form will be
submitted by the individual to the
HCTC program office in a postage-paid,
return envelope. We will accept faxed
forms, if necessary. Additionally,
recipients may call the HCTC call center
for help in completing this form.
Forms: 13441–A, Monthly HCTC
Group registration form.
Affected Public: Individuals or
Households.
Estimated Number of Respondents:
5,146.
Frequency of Response: Annually.
Estimated Total Number of Annual
Responses: 5,146.
Estimated Time per Response: .5
hours per response.
Estimated Total Annual Burden
Hours: 2,573.
Title: Golden Parachute Payments.
OMB Control Number: 1545–1851.
Type of Review: Extension without
change of a currently approved
collection.
Description: These regulations deny a
deduction for excess parachute
payments. A parachute payment is a
payment in the nature of compensation
to a disqualified individual that is
contingent on a change in ownership or
control of a corporation. Certain
payments, including payments from a
small corporation, are exempt from the
definition of parachute payment if
certain requirements are met (such as
shareholder approval and disclosure
requirements).
Forms: Golden parachute payments.
Affected Public: Businesses or other
for-profits.
Estimated Number of Respondents:
800.
Frequency of Response: Annually.
Estimated Total Number of Annual
Responses: 800.
Estimated Time per Response: 15
hours per response.
Estimated Total Annual Burden
Hours: 12,000.
Title: REG–138176–02 (TD 9543—
Final) (Rev Proc 97–19) Timely Mailing
Treated As Timely Filing.
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OMB Control Number: 1545–1899.
Type of Review: Revision of a
currently approved collection.
Description: Section 7502(a) of the
Internal Revenue Code provides that a
document received after the due date for
filing will be treated as filed on the date
of the United States postmark on the
envelope containing the document if the
postmark date is on or before the date
for filing the document and the
document is placed in the U.S. mail on
or before the due date. Under I.R.C. Sec.
7502, in order for taxpayers to establish
the postmark date and prima facie
evidence of delivery when using
registered or certified mail to file
documents with the IRS, taxpayers will
need to retain the sender’s receipt.
Forms: None.
Affected Public: Individuals or
Households.
Estimated Number of Respondents:
10,847,661.
Frequency of Response: Annually.
Estimated Total Number of Annual
Responses: 10,847,661.
Estimated Time per Response: .1
hours per response.
Estimated Total Annual Burden
Hours: 1,085,618.
Title: Deduction for Energy Efficient
Commercial Buildings.
OMB Control Number: 1545–2004.
Type of Review: Extension without
change of a currently approved
collection.
Description: Section 179D of the
Internal Revenue Code provides a
deduction for an owner of energy
efficient commercial building property
that is placed in service during the
taxable year. This notice clarifies and
amplifies Notice 2006–52, 2006–1 C.B.
1175. Notice 2006–52 provides a
process that allows a taxpayer who
owns a commercial building and installs
property as part of the commercial
building’s interior lighting systems,
heating, cooling, ventilation, and hot
water systems, or building envelope to
obtain a certification that the property
satisfies the energy efficiency
requirements of § 179D(c)(1) and (d) of
the Internal Revenue Code. Notice
2006–52 also provides for a public list
of software programs that may be used
in calculating energy and power
consumption for purposes of § 179D.
Taxpayers are required by section 179D
(statute) to certify each project for which
they claim the 179D deduction. The
Service has not added to that burden in
Notice 2008–40 but simply provided
guidance on how to complete the
certification process required by the
statute.
Forms: Deduction for Energy Efficient
Commercial Buildings.
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Affected Public: Businesses or other
for-profits.
Estimated Number of Respondents:
21,767.
Frequency of Response: Annually.
Estimated Total Number of Annual
Responses: 21,767.
Estimated Time per Response: 5.79
hours per response.
Estimated Total Annual Burden
Hours: 3,761.
Title: Tribal Evaluation of Filing and
Accuracy Compliance (TEFAC)—
Compliance Check Report.
OMB Control Number: 1545–2026.
Type of Review: Extension without
change of a currently approved
collection.
Description: As part of its overall
compliance strategy, the Office of Indian
Tribal Governments (ITG) routinely
performs compliance checks. A
compliance check involves checking
entities current records for adherence to
filing and reporting requirements,
regulations, correctness and
understanding of federal tax obligations.
Form 13797 will be provided to tribes
who elect to perform a self compliance
check on any or all of their entities. This
is a voluntary program and the entry is
not penalized for non-completion of
forms and withdrawal from the
program. Upon completion, the
information will be used by the Tribe
and ITG to develop training needs,
compliance strategies, and corrective
actions.
Forms: 13797.
Affected Public: State, Local, and
Tribal Governments.
Estimated Number of Respondents:
20.
Frequency of Response: On Occasion.
Estimated Total Number of Annual
Responses: 20.
Estimated Time per Response: 22.35
hours per response.
Estimated Total Annual Burden
Hours: 447.
Title: Application for Central
Withholding Agreement; Directed
Withholding and Deposit Verification;
Application for Central Withholding
Agreement Less than $10,000.
OMB Control Number: 1545–2102.
Type of Review: Revision of a
currently approved collection.
Description: Form 13930 will be used
by an individual who wishes to have a
Central Withholding Agreement (CWA).
This form instructs the individual on
how to make his application for
consideration. IRS Section 1441(a)
requires withholding on certain
payments of Non Resident Aliens
(NRAs). Section 1.1441–4(b)(3) of the
Income Tax Regulations provides that
VerDate Sep<11>2014
20:14 Aug 27, 2019
Jkt 247001
the withholding can be considered for
adjustment if a CWA is applied for and
granted. Form 13920 is used by
withholding agents to verify to IRS that
required deposits were made and give
the amount of such deposits. Form
13930–A is the simplified version of
Form 13930 for applicants with gross
income less than $10,000.
Forms: 13930, 13920, 13930–A.
Affected Public: Individuals or
Households, Businesses or other forprofits, not-for-profit institutions.
Estimated Number of Respondents:
11,400.
Frequency of Response: On Occasion.
Estimated Total Number of Annual
Responses: 11,400.
Estimated Time per Response: 3.58
hours per response.
Estimated Total Annual Burden
Hours: 40,800.
Title: Information Reporting for
Payments Made in Settlement of
Payment Card and Third-Party Network
Transactions.
OMB Control Number: 1545–2205.
Type of Review: Extension without
change of a currently approved
collection.
Description: This information
collection covers final regulations
implementing amendments to the
Income Tax Regulations (26 CFR part 1)
relating to information reporting under
sections 6041, 6041A, 6050W, and 6051
of the Internal Revenue Code (Code).
The form reflects payments made in
settlement of merchant card and thirdparty network transactions for
purchases of goods and/or services
made with merchant cards and through
third-party networks.
Forms: 1099–K.
Affected Public: Businesses or other
for-profits.
Estimated Number of Respondents:
9,436,100.
Frequency of Response: Annually.
Estimated Total Number of Annual
Responses: 9,436,100.
Estimated Time per Response: .48
hours per response.
Estimated Total Annual Burden
Hours: 4,529,328.
Authority: 44 U.S.C. 3501 et seq.
Dated: August 22, 2019.
Jennifer P. Quintana,
Treasury PRA Clearance Officer.
[FR Doc. 2019–18503 Filed 8–27–19; 8:45 am]
BILLING CODE 4810–30–P
PO 00000
Frm 00097
Fmt 4703
Sfmt 4703
DEPARTMENT OF THE TREASURY
Agency Information Collection
Activities; Submission for OMB
Review; Comment Request;
TreasuryDirect
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 September 27, 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 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.
SUMMARY:
SUPPLEMENTARY INFORMATION:
Bureau of the Fiscal Service (BFS)
Title: TreasuryDirect.
OMB Control Number: 1535–0138.
Type of Review: Extension without
change of a currently approved
collection.
Description: The information is
requested to establish a new
TreasuryDirect account and process
transactions.
Form: FS Form 5444, FS Form 5446,
FS Form 5511, FS Form 5512.
Affected Public: Individuals and
households.
Estimated Number of Respondents:
3,549,700.
Frequency of Response: Once, On
occasion.
Estimated Total Number of Annual
Responses: 3,549,700.
E:\FR\FM\28AUN1.SGM
28AUN1
]]>Agencies
[Federal Register Volume 84, Number 167 (Wednesday, August 28, 2019)]
[Notices]
[Pages 45212-45216]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2019-18503]
=======================================================================
-----------------------------------------------------------------------
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 September 27, 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 [email protected] and (2) Treasury PRA
Clearance Officer, 1750 Pennsylvania Ave. NW, Suite 8142, Washington,
DC 20220, or email at [email protected].
FOR FURTHER INFORMATION CONTACT: Copies of the submissions may be
obtained from Jennifer Quintana by emailing [email protected], calling
(202) 622-0489, or viewing the entire information collection request at
www.reginfo.gov.
SUPPLEMENTARY INFORMATION:
Internal Revenue Service (IRS)
Title: Application of Tentative Refund.
OMB Control Number: 1545-0098.
Type of Review: Extension without change of a currently approved
collection.
Description: Section 6411 of the Internal Revenue Code allows
taxpayers to file an application for tentative refund for the carryback
of a net operating loss, net capital loss, unused general business
credit, or a claim of right adjustment under section 1341(b). Income
Tax Regulations Section 1.6411-1(b) requires Form 1045 in the case of
taxpayers other than corporations. This form provides a line-by-line
computation of the tax liability after application of the carryback and
contains the information asked for in the Code and Regulations.
Form: 1045.
Affected Public: Individuals and households.
Estimated Number of Respondents: 65,220.
Frequency of Response: On occasion.
Estimated Total Number of Annual Responses: 17,503.
Estimated Time per Response: 30.5 hours.
Estimated Total Annual Burden Hours: 534,192.
Title: Form 4461 Series: Applications for Approval of 401(a) and
501(a) Plans.
OMB Control Number: 1545-0169.
Type of Review: Revision of a currently approved collection.
Description: The IRS uses these forms to determine from the
information submitted whether the applicant plan qualifies under
section 401(a) of the Internal Revenue Code for plan approval. The
application is also used to determine if the related trust qualifies
for tax exempt status under Code section 501(a).
Form: 4461, 4461-A, 4461-B.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 3,300.
Frequency of Response: On occasion.
Estimated Total Number of Annual Responses: 3,300.
Estimated Time per Response: 10.86 hours.
Estimated Total Annual Burden Hours: 35,846.
Title: Statement of Payments Received.
OMB Control Number: 1545-0364.
Type of Review: Extension without change of a currently approved
collection.
Description: Form 4669, Statement of Payments Received, is used by
payors in specific situations to request relief from payment of certain
required taxes. A payor who fails to withhold certain required taxes
from a payee may be entitled to relief, under sections 3402(d),
3102(f)(3), 1463 or Regulations section 1.1474-4. To apply for relief,
a payor must show that the payee reported the payments and paid the
corresponding tax. To secure relief as described above, a payor must
obtain a separate, completed Form 4669 from each payee for each year
relief is requested. The data is used to verify that the income tax on
the wages was paid in full. The collection of data affects business,
individuals, and households.
Form: 4669.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 85,000.
Frequency of Response: On occasion.
Estimated Total Number of Annual Responses: 85,000.
Estimated Time per Response: 15 minutes.
Estimated Total Annual Burden Hours: 21,250.
Title: Application for Approval of Prototype or Employer Sponsored
Individual Retirement Arrangement (IRA).
OMB Control Number: 1545-0390.
Type of Review: Extension without change of a currently approved
collection.
Description: This application is used by employers who want to
establish an individual retirement account trust to be used by their
employees. The application is also used by persons who want to
establish approved prototype individual retirement accounts or
annuities. The data collected is used to determine if plans may be
approved.
Form: 5306.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 600.
Frequency of Response: On occasion.
Estimated Total Number of Annual Responses: 600.
Estimated Time per Response: 13.75 hours.
Estimated Total Annual Burden Hours: 8,244.
Title: Gains and Losses from Section 1256 Contracts and Straddles.
OMB Control Number: 1545-0644.
Type of Review: Revision of a currently approved collection.
Description: Form 6781 is used by taxpayers to compute their gains
and losses from Section 1256 contracts and straddles and their special
tax treatment. The data is used to verify that the tax reported
accurately reflects any such gains and losses.
Form: 6781.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 5,684.
Frequency of Response: Annually.
Estimated Total Number of Annual Responses: 5,684.
Estimated Time per Response: 13.95 hours.
Estimated Total Annual Burden Hours: 79,292.
[[Page 45213]]
Title: Application for Enrollment to Practice before the Internal
Revenue Service.
OMB Control Number: 1545-0950.
Type of Review: Revision of a currently approved collection.
Description: Form 23 must be completed by those who desire to be
enrolled to practice before the Internal Revenue Service. The
information on the form will be used by the Director of Practice to
determine the qualifications and eligibility of applicants for
enrollment.
Form: 23, 23-EP.
Affected Public: Individuals and households.
Estimated Number of Respondents: 5,429.
Frequency of Response: Once.
Estimated Total Number of Annual Responses: 5,429.
Estimated Time per Response: 30 minutes.
Estimated Total Annual Burden Hours: 2,715.
Title: Passive Activity Credit Limitations.
OMB Control Number: 1545-1034.
Type of Review: Extension without change of a currently approved
collection.
Description: Under section 469, credits from passive activities, to
the extent they do not exceed the tax attributable to net passive
income, are not allowed. Form 8582-CR is used to figure the passive
activity credit allowed and the amount of credit to be reported on the
tax return.
Form: 8582-CR.
Affected Public: Individuals or Households.
Estimated Number of Respondents: 900,000.
Frequency of Response: Annually.
Estimated Total Number of Annual Responses: 300,000.
Estimated Time per Response: 7.9 hours per response.
Estimated Total Annual Burden Hours: 2,370,600.
Title: Generation-Skipping Transfer Tax Return for Distributions.
OMB Control Number: 1545-1143.
Type of Review: Extension without change of a currently approved
collection.
Description: Form 706-GS(D-1) is used by distributees to compute
and report the Federal Generation Skipping Transfer tax imposed by IRC
section 2601. IRS uses the information to enforce this tax and to
verify that the tax has been properly computed.
Form: 706-GS(D-1).
Affected Public: Individuals or Households.
Estimated Number of Respondents: 80,000.
Frequency of Response: Annually.
Estimated Total Number of Annual Responses: 80,000.
Estimated Time per Response: 4.36 hours per response.
Estimated Total Annual Burden Hours: 348,800.
Title: Form 706-GS(T)--Generation-Skipping Transfer Tax Return For
Terminations.
OMB Control Number: 1545-1145.
Type of Review: Extension without change of a currently approved
collection.
Description: Form 706-GS(T) is used by a trustee to figure and
report the tax due from certain trust terminations that are subject to
the generation-skipping
transfer (GST) tax.
Forms: 706-GS(T).
Affected Public: Individuals or Households.
Estimated Number of Respondents: 100.
Frequency of Response: Annually.
Estimated Total Number of Annual Responses: 500.
Estimated Time per Response: 1.37 Hours per response.
Estimated Total Annual Burden Hours: 684.
Title: Like-Kind Exchanges.
OMB Control Number: 1545-1190.
Type of Review: Extension without change of a currently approved
collection.
Description: Form 8824 is used by individuals, partnerships, and
other entities to report the exchange of business or investment
property, and the deferral of gains from such transactions under
section 1031. It is also used to report the deferral of gain under
section 1043 by certain members of the executive branch of the Federal
government.
Forms: 8824.
Affected Public: Individuals or Households.
Estimated Number of Respondents: 100.
Frequency of Response: Annually.
Estimated Total Number of Annual Responses: 137,547.
Estimated Time per Response: 1.37 hours per response.
Estimated Total Annual Burden Hours: 665,269.
Title: (IA-38-90/TD 9436)Tax Return Preparer Penalties Under
Sections 6694 and 6695.
OMB Control Number: 1545-1231.
Type of Review: Extension without change of a currently approved
collection.
Description: This information is necessary to make the record of
the name, taxpayer identification number, and principal place of work
of each tax return preparer, make each return or claim for refund
prepared available for inspection by the Commissioner of Internal
Revenue, and to document that the tax return preparer advised the
taxpayer of the penalty standards applicable to the taxpayer in order
for the tax return preparer to avoid penalties under section 6694. The
likely respondents are tax return preparers and their employers. These
regulations implements amendments to the tax return preparer penalties
under sections 6694 and 6695 of the Internal Revenue Code and related
provisions under sections 6060, 6107, 6109, 6696, and 7701(a)(36)
reflecting amendments to the Code made by section 8246 of the Small
Business and Work Opportunity Tax Act of 2007 and section 506 of the
Tax Extenders and Alternative Minimum Tax Relief Act of 2008. The final
regulation affects tax return preparers and provides guidance regarding
the amended provisions.
Form: None.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 684,268.
Frequency of Response: On Occasion.
Estimated Total Number of Annual Responses: 127,801,426.
Estimated Time per Response: .08 hours per response.
Estimated Total Annual Burden Hours: 10,679,320.
Title: Real Estate Mortgage Investment Conduits.
OMB Control Number: 1545-1276.
Type of Review: Extension without change of a currently approved
collection.
Description: Section 860E(e) imposes an excise tax on the transfer
of a residual interest in a REMIC to a disqualified party. The tax must
be paid by the transferor of a pass-thru entity of which the
disqualified party is an interest holder.
Forms: None.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 1,600.
Frequency of Response: Annually.
Estimated Total Number of Annual Responses: 1,600.
Estimated Time per Response: .33 hours per response.
Estimated Total Annual Burden Hours: 525.
Title: Notice 97-45, Highly Compensated Employee Definition.
OMB Control Number: 1545-1550.
[[Page 45214]]
Type of Review: Extension without change of a currently approved
collection.
Description: This notice provides guidance on the definition of a
highly compensated employee within the meaning of section 414(q) of the
Internal Revenue Code as simplified by section 1431 of the Small
Business Job Protection Act of 1996, including an employer's option to
make a top-paid group election under section 414(q)(1).
Forms: None.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 218,683.
Frequency of Response: Annually.
Estimated Total Number of Annual Responses: 218,683.
Estimated Time per Response: .3 hours per response.
Estimated Total Annual Burden Hours: 65,605.
Title: Rev. Proc.97-43 and Revenue Ruling 97-39--Procedures for
Electing Out of Exemptions Under Section 1.475(c)-1; and Rev. Rul. 97-
39, Mark-to-Market Accounting Method for Dealers in Securities.
OMB Control Number: 1545-1558.
Type of Review: Revision of a currently approved collection.
Description: Revenue Procedure 97-43 provides taxpayers automatic
consent to change to mark-to-market accounting for securities after the
taxpayer elects under section 1.475(c)-1, subject to specified terms
and conditions. Revenue Ruling 97-39 provides taxpayers additional
mark-to-market guidance in a question and answer format.
Forms: None.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 20,200.
Frequency of Response: On Occasion.
Estimated Total Number of Annual Responses: 20,200.
Estimated Time per Response: 13.75 hours per response.
Estimated Total Annual Burden Hours: 451,000.
Title: Form 1041-QFT U.S. Income Tax Return for Qualified Funeral
Trusts.
OMB Control Number: 1545-1593.
Type of Review: Extension without change of a currently approved
collection.
Description: IRC section 685 allows the trustee of a qualified
funeral trust to elect to report and pay the tax for the trust. Data is
used to determine that the trustee filed the proper return and paid the
correct tax.
Forms: 1041 QFT.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 15,000.
Frequency of Response: Annually.
Estimated Total Number of Annual Responses: 15,000.
Estimated Time per Response: 18.5 hours per response.
Estimated Total Annual Burden Hours: 277,500.
Title: Aid of Construction Under Section 118(c).
OMB Control Number: 1545-1639.
Type of Review: Extension without change of a currently approved
collection.
Description: TD 8936 contains final regulations concerning an
exclusion from gross income for a contribution in aid of construction
under section 118(c) that is treated as a contribution to capital under
section 118(a). The final regulations affect a regulated public utility
that provides water or sewerage services because a qualifying
contribution in aid of construction is treated as a contribution to the
capital of the utility and excluded from gross income. The final
regulations provide guidance on the definition of a contribution in aid
of construction, the adjusted basis of any property acquired with a
contribution in aid of construction, the information relating to a
contribution in aid of construction required to be furnished by the
utility, and the time and manner for providing that information to the
IRS.
Forms: Contribution in aid of construction.
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 hour per response.
Estimated Total Annual Burden Hours: 300.
Title: Employee Plans Compliance Resolution System (EPCRS).
OMB Control Number: 1545-1673.
Type of Review: Revision of a currently approved collection.
Description: This revenue procedure updates the Comprehensive
system of correction programs for sponsors of retirement plans that are
intended to satisfy the requirements of Sec. Sec. 401(a), 403(a),
403(b), 408(k), or 408(p) of the Internal Revenue Code, but that have
not met these requirements for a period of time. This system (https://www.irs.gov/Retirement-Plans/EPCRS-Overview), the Employee Plans
Compliance Resolution System (EPCRS), permits Plan Sponsors to correct
these failures and thereby continue to provide their employees with
retirement benefits on a tax-favored basis. The components of EPCRS
are: Self-Correction Program (SCP)--permits a plan sponsor to correct
certain plan failures without contacting the IRS or paying any fee.
Voluntary Correction Program (VCP)--permits a plan sponsor to, any time
before audit, pay a fee and receive IRS approval for correction of plan
failures. Audit Closing Agreement Program (Audit CAP)--permits a plan
sponsor to pay a sanction and correct a plan failure while the plan is
under audit.
Forms: 14568, 14568-B, 14568-E, 14568-D, 14568-F, 14568-G, 14568-A,
14568-I, 14568-H, 14568-C, 8950.
Affected Public: Businesses or other for-profits, not-for-profit
institutions.
Estimated Number of Respondents: 10,550.
Frequency of Response: Annually, On occasion.
Estimated Total Number of Annual Responses: 15,375.
Estimated Total Number of Annual Responses: 15,375.
Estimated Time per Response: 9.5 hours per response.
Estimated Total Annual Burden Hours: 190,941.
Title: TD 9715; Rev. Proc. 2015-26 (Formerly TD 9002; Rev Proc
2002-43), Agent for Consolidated Group.
OMB Control Number: 1545-1699.
Type of Review: Extension without change of a currently approved
collection.
Description: Section 1501 of the Internal Revenue Code (the
``Code'') states that an affiliated group of corporations shall have
the privilege of making a consolidated return with respect to the
Federal income taxes for the taxable year in lieu of separate returns.
Section 1502 of the Code states that the Secretary of the Treasury
shall prescribe such regulations as deemed necessary in order to
determine, compute and assess the Federal income tax liability of any
affiliated group of corporations making a consolidated Federal income
tax return. The rules in Treas. Reg. Sec. Sec. 1.1502-77, 1.1502-77A,
and 1.1502-77B, Rev. Proc. 2002-43 and Rev. Proc. 2015-26 necessitate
collecting information from taxpayers in order for the Commissioner to
more effectively communicate with the agent to determine the group's
Federal income tax liability.
Forms: None.
Affected Public: Businesses or other for-profits.
[[Page 45215]]
Estimated Number of Respondents: 100.
Frequency of Response: On Occasion.
Estimated Total Number of Annual Responses: 200.
Estimated Time per Response: 2 hours per response.
Estimated Total Annual Burden Hours: 400.
Title: Revenue Procedure 2000-37--Reverse Like-kind Exchanges (as
modified by Rev Proc. 2004-51).
OMB Control Number: 1545-1701.
Type of Review: Extension without change of a currently approved
collection.
Description: The revenue procedure provides a safe harbor for
reverse like-kind exchanges under which a transaction using a
``qualified exchange accommodation arrangement'' will qualify for non-
recognition treatment under Sec. 1031 of the Internal Revenue Code.
Forms: None.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 1,600.
Frequency of Response: On occasion.
Estimated Total Number of Annual Responses: 1,600.
Estimated Time per Response: 2 hours per response.
Estimated Total Annual Burden Hours: 3,200.
Title: New Markets Credit.
OMB Control Number: 1545-1804
Type of Review: Extension without change of a currently approved
collection.
Description: The New Markets Tax Credit Program, enacted by
Congress as part of the Community Renewal Tax Relief Act of 2000, is
incorporated as section 45D of the Internal Revenue Code. This Code
section permits individual and corporate taxpayers to receive a credit
against federal income taxes for making Qualified Equity Investments in
qualified community development entities. Form 8874 is used to claim
the new markets credit for qualified equity investments made in
qualified community development entities (CDEs). This credit is part of
the general business credit.
Forms: 8874.
Affected Public: Businesses of other for-profits.
Estimated Number of Respondents: 101.
Frequency of Response: Annually.
Estimated Total Number of Annual Responses: 101.
Estimated Time per Response: 4.87 hours per response.
Estimated Total Annual Burden Hours: 492.
Title: Health Coverage Tax Credit (HCTC) Monthly Registration and
Update.
OMB Control Number: 1545-1842.
Type of Review: Revision of a currently approved collection.
Description: Form 13441-A, Health Coverage Tax Credit (HCTC)
Monthly Registration and Update Form will be directly mailed to all
individuals who are potentially eligible for the HCTC. Potentially
eligible individuals will use this form to determine if they are
eligible for the Health Coverage Tax Credit and to register for the
HCTC program. Participation in this program is voluntary. This form
will be submitted by the individual to the HCTC program office in a
postage-paid, return envelope. We will accept faxed forms, if
necessary. Additionally, recipients may call the HCTC call center for
help in completing this form.
Forms: 13441-A, Monthly HCTC Group registration form.
Affected Public: Individuals or Households.
Estimated Number of Respondents: 5,146.
Frequency of Response: Annually.
Estimated Total Number of Annual Responses: 5,146.
Estimated Time per Response: .5 hours per response.
Estimated Total Annual Burden Hours: 2,573.
Title: Golden Parachute Payments.
OMB Control Number: 1545-1851.
Type of Review: Extension without change of a currently approved
collection.
Description: These regulations deny a deduction for excess
parachute payments. A parachute payment is a payment in the nature of
compensation to a disqualified individual that is contingent on a
change in ownership or control of a corporation. Certain payments,
including payments from a small corporation, are exempt from the
definition of parachute payment if certain requirements are met (such
as shareholder approval and disclosure requirements).
Forms: Golden parachute payments.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 800.
Frequency of Response: Annually.
Estimated Total Number of Annual Responses: 800.
Estimated Time per Response: 15 hours per response.
Estimated Total Annual Burden Hours: 12,000.
Title: REG-138176-02 (TD 9543--Final) (Rev Proc 97-19) Timely
Mailing Treated As Timely Filing.
OMB Control Number: 1545-1899.
Type of Review: Revision of a currently approved collection.
Description: Section 7502(a) of the Internal Revenue Code provides
that a document received after the due date for filing will be treated
as filed on the date of the United States postmark on the envelope
containing the document if the postmark date is on or before the date
for filing the document and the document is placed in the U.S. mail on
or before the due date. Under I.R.C. Sec. 7502, in order for taxpayers
to establish the postmark date and prima facie evidence of delivery
when using registered or certified mail to file documents with the IRS,
taxpayers will need to retain the sender's receipt.
Forms: None.
Affected Public: Individuals or Households.
Estimated Number of Respondents: 10,847,661.
Frequency of Response: Annually.
Estimated Total Number of Annual Responses: 10,847,661.
Estimated Time per Response: .1 hours per response.
Estimated Total Annual Burden Hours: 1,085,618.
Title: Deduction for Energy Efficient Commercial Buildings.
OMB Control Number: 1545-2004.
Type of Review: Extension without change of a currently approved
collection.
Description: Section 179D of the Internal Revenue Code provides a
deduction for an owner of energy efficient commercial building property
that is placed in service during the taxable year. This notice
clarifies and amplifies Notice 2006-52, 2006-1 C.B. 1175. Notice 2006-
52 provides a process that allows a taxpayer who owns a commercial
building and installs property as part of the commercial building's
interior lighting systems, heating, cooling, ventilation, and hot water
systems, or building envelope to obtain a certification that the
property satisfies the energy efficiency requirements of Sec.
179D(c)(1) and (d) of the Internal Revenue Code. Notice 2006-52 also
provides for a public list of software programs that may be used in
calculating energy and power consumption for purposes of Sec. 179D.
Taxpayers are required by section 179D (statute) to certify each
project for which they claim the 179D deduction. The Service has not
added to that burden in Notice 2008-40 but simply provided guidance on
how to complete the certification process required by the statute.
Forms: Deduction for Energy Efficient Commercial Buildings.
[[Page 45216]]
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 21,767.
Frequency of Response: Annually.
Estimated Total Number of Annual Responses: 21,767.
Estimated Time per Response: 5.79 hours per response.
Estimated Total Annual Burden Hours: 3,761.
Title: Tribal Evaluation of Filing and Accuracy Compliance
(TEFAC)--Compliance Check Report.
OMB Control Number: 1545-2026.
Type of Review: Extension without change of a currently approved
collection.
Description: As part of its overall compliance strategy, the Office
of Indian Tribal Governments (ITG) routinely performs compliance
checks. A compliance check involves checking entities current records
for adherence to filing and reporting requirements, regulations,
correctness and understanding of federal tax obligations. Form 13797
will be provided to tribes who elect to perform a self compliance check
on any or all of their entities. This is a voluntary program and the
entry is not penalized for non-completion of forms and withdrawal from
the program. Upon completion, the information will be used by the Tribe
and ITG to develop training needs, compliance strategies, and
corrective actions.
Forms: 13797.
Affected Public: State, Local, and Tribal Governments.
Estimated Number of Respondents: 20.
Frequency of Response: On Occasion.
Estimated Total Number of Annual Responses: 20.
Estimated Time per Response: 22.35 hours per response.
Estimated Total Annual Burden Hours: 447.
Title: Application for Central Withholding Agreement; Directed
Withholding and Deposit Verification; Application for Central
Withholding Agreement Less than $10,000.
OMB Control Number: 1545-2102.
Type of Review: Revision of a currently approved collection.
Description: Form 13930 will be used by an individual who wishes to
have a Central Withholding Agreement (CWA). This form instructs the
individual on how to make his application for consideration. IRS
Section 1441(a) requires withholding on certain payments of Non
Resident Aliens (NRAs). Section 1.1441-4(b)(3) of the Income Tax
Regulations provides that the withholding can be considered for
adjustment if a CWA is applied for and granted. Form 13920 is used by
withholding agents to verify to IRS that required deposits were made
and give the amount of such deposits. Form 13930-A is the simplified
version of Form 13930 for applicants with gross income less than
$10,000.
Forms: 13930, 13920, 13930-A.
Affected Public: Individuals or Households, Businesses or other
for-profits, not-for-profit institutions.
Estimated Number of Respondents: 11,400.
Frequency of Response: On Occasion.
Estimated Total Number of Annual Responses: 11,400.
Estimated Time per Response: 3.58 hours per response.
Estimated Total Annual Burden Hours: 40,800.
Title: Information Reporting for Payments Made in Settlement of
Payment Card and Third-Party Network Transactions.
OMB Control Number: 1545-2205.
Type of Review: Extension without change of a currently approved
collection.
Description: This information collection covers final regulations
implementing amendments to the Income Tax Regulations (26 CFR part 1)
relating to information reporting under sections 6041, 6041A, 6050W,
and 6051 of the Internal Revenue Code (Code). The form reflects
payments made in settlement of merchant card and third-party network
transactions for purchases of goods and/or services made with merchant
cards and through third-party networks.
Forms: 1099-K.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 9,436,100.
Frequency of Response: Annually.
Estimated Total Number of Annual Responses: 9,436,100.
Estimated Time per Response: .48 hours per response.
Estimated Total Annual Burden Hours: 4,529,328.
Authority: 44 U.S.C. 3501 et seq.
Dated: August 22, 2019.
Jennifer P. Quintana,
Treasury PRA Clearance Officer.
[FR Doc. 2019-18503 Filed 8-27-19; 8:45 am]
BILLING CODE 4810-30-P
