Proposed Collection; Comment Request for Regulation and Form Project, 48217-48218 [2019-19801]

Download as PDF Federal Register / Vol. 84, No. 177 / Thursday, September 12, 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: September 9, 2019. Laurie Brimmer, Senior Tax Analyst. [FR Doc. 2019–19743 Filed 9–11–19; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Form Project Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for comments. AGENCY: The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on continuing information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning excise taxes on excess inclusions of REMIC residual interests. DATES: Written comments should be received on or before November 12, 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 Kerry Dennis, at (202) 317–5751 or Internal Revenue Service, Room 6529, 1111 Constitution Avenue NW, Washington, DC 20224, or through the internet, at Kerry.Dennis@irs.gov. SUPPLEMENTARY INFORMATION: Title: Excise Taxes on Excess Inclusions of REMIC Residual Interests. OMB Number: 1545–1379. Form Number: 8831. Abstract: Taxpayers use Form 8831 to report and pay excise tax on any transfer of a residual interest in a REMIC to a disqualified organization, the amount due if the tax is waived, and the excise tax due on pass-through entities with interests held by disqualified organizations. Current Actions: There are no changes being made to the form at this time. Type of Review: Extension of a currently approved collection. Affected Public: Business or other forprofit organizations. jbell on DSK3GLQ082PROD with NOTICES SUMMARY: VerDate Sep<11>2014 17:27 Sep 11, 2019 Jkt 247001 Estimated Number of Respondents: 31. Estimated Time per Respondent: 7 hours, 39 minutes. Estimated Total Annual Burden Hours: 237 hours. 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: September 9, 2019. Laurie Brimmer, Senior Tax Analyst. [FR Doc. 2019–19802 Filed 9–11–19; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Regulation and Form Project Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for comments. AGENCY: The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other SUMMARY: PO 00000 Frm 00117 Fmt 4703 Sfmt 4703 48217 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 applications and renewal of enrollment for those who are seeking actuary status under ERISA, and regulations governing the performance of actuarial services under the employee retirement income security act of 1972. DATES: Written comments should be received on or before November 12, 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 Kerry Dennis, at (202) 317–5751 or Internal Revenue Service, Room 6529, 1111 Constitution Avenue NW, Washington DC 20224, or through the internet, at Kerry.Dennis@irs.gov. SUPPLEMENTARY INFORMATION: Title: Application for Enrollment, Application for Renewal of Enrollment, and Regulations Governing the Performance of Actuarial Services Under the Employee Retirement Income Security Act of 1972. OMB Number: 1545–0951. Form and Regulation Number: 5434, 5434–A, and TD 9517/REG–159704–03. Abstract: Form 5434 is used to apply for enrollment to perform actuarial services under the Employee Retirement income Security Act of 1974 (ERISA). Form 5434–A is used to renew enrollment every three years to perform actuarial services under (ERISA). The information is used by the Joint Board for the Enrollment of Actuaries to determine the eligibility of the applicant to perform actuarial services. The regulations require that records be kept that verify satisfaction of requirements, and certificates of completion education requirements. Current Actions: There are no changes to the forms or regulations at his time. However, the agency is updating the number of respondents based on its most recent filing data. Type of Review: Revision of a currently approved collection. Affected Public: Individuals and households. Form 5434 Estimated Number of Respondents: 400. Estimated Time per Respondent: 1 hour. Estimated Annual burden hours: 400. E:\FR\FM\12SEN1.SGM 12SEN1 48218 Federal Register / Vol. 84, No. 177 / Thursday, September 12, 2019 / Notices Form 5434 A DEPARTMENT OF THE TREASURY Estimated Number of Respondents: 1,666. Estimated Time per Respondent: .30 hour. Estimated Annual burden hours: 500. Internal Revenue Service TD 9517/REG–159704–03 jbell on DSK3GLQ082PROD with NOTICES Estimated Number of Respondents/ Recordkeepers: 4,100. Estimated Time per Respondent: .24 hour. Estimated Annual Burden Hours: 984. Total Estimated Annual Burden: 1,884 hours. 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: September 9, 2019. Laurie Brimmer, Senior Tax Analyst. [FR Doc. 2019–19801 Filed 9–11–19; 8:45 am] BILLING CODE 4830–01–P VerDate Sep<11>2014 17:27 Sep 11, 2019 Jkt 247001 Proposed Collection; Comment Request for Regulation Project Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for comments. AGENCY: The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on continuing information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning production tax credit for refined coal. DATES: Written comments should be received on or before November 12, 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 Kerry Dennis, at (202) 317–5751 or Internal Revenue Service, Room 6529, 1111 Constitution Avenue NW, Washington, DC 20224, or through the internet, at Kerry.Dennis@irs.gov. SUPPLEMENTARY INFORMATION: Title: Production Tax Credit for Refined Coal. OMB Number: 1545–2158. Notice Number: 2010–54. Abstract: This notice sets forth interim guidance pending the issuance of regulations relating to the tax credit under § 45 of the Internal Revenue Code (Code) for refined coal. Taxpayers must file certification that its refined coal has achieved ’qualified emissions reduction’ with its tax return in order to claim the production tax credit for refined coal. Current Actions: There are no changes to the notice at this time. Type of Review: Extension of a currently approved collection. Affected Public: Business or other forprofit organizations. Estimated Number of Respondents: 100. Estimated Time per Respondent: 15 hours. Estimated Total Annual Burden Hours: 1,500 hours. 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 SUMMARY: PO 00000 Frm 00118 Fmt 4703 Sfmt 4703 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: September 9, 2019. Laurie Brimmer, Senior Tax Analyst. [FR Doc. 2019–19745 Filed 9–11–19; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Regulation Project Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for comments. AGENCY: The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning extended carryback of losses to or from a consolidated group. DATES: Written comments should be received on or before November 12, 2019 to be assured of consideration. ADDRESSES: Direct all written comments to Laurie Brimmer, Internal Revenue SUMMARY: E:\FR\FM\12SEN1.SGM 12SEN1

Agencies

[Federal Register Volume 84, Number 177 (Thursday, September 12, 2019)]
[Notices]
[Pages 48217-48218]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2019-19801]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Regulation and Form 
Project

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

-----------------------------------------------------------------------

SUMMARY: The Internal Revenue Service, as part of its continuing effort 
to reduce paperwork and respondent burden, invites the general public 
and other Federal agencies to take this opportunity to comment on 
continuing information collections, as required by the Paperwork 
Reduction Act of 1995. The IRS is soliciting comments concerning 
applications and renewal of enrollment for those who are seeking 
actuary status under ERISA, and regulations governing the performance 
of actuarial services under the employee retirement income security act 
of 1972.

DATES: Written comments should be received on or before November 12, 
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 Kerry Dennis, at (202) 317-
5751 or Internal Revenue Service, Room 6529, 1111 Constitution Avenue 
NW, Washington DC 20224, or through the internet, at 
[email protected].

SUPPLEMENTARY INFORMATION:
    Title: Application for Enrollment, Application for Renewal of 
Enrollment, and Regulations Governing the Performance of Actuarial 
Services Under the Employee Retirement Income Security Act of 1972.
    OMB Number: 1545-0951.
    Form and Regulation Number: 5434, 5434-A, and TD 9517/REG-159704-
03.
    Abstract: Form 5434 is used to apply for enrollment to perform 
actuarial services under the Employee Retirement income Security Act of 
1974 (ERISA). Form 5434-A is used to renew enrollment every three years 
to perform actuarial services under (ERISA). The information is used by 
the Joint Board for the Enrollment of Actuaries to determine the 
eligibility of the applicant to perform actuarial services. The 
regulations require that records be kept that verify satisfaction of 
requirements, and certificates of completion education requirements.
    Current Actions: There are no changes to the forms or regulations 
at his time. However, the agency is updating the number of respondents 
based on its most recent filing data.
    Type of Review: Revision of a currently approved collection.
    Affected Public: Individuals and households.
Form 5434
    Estimated Number of Respondents: 400.
    Estimated Time per Respondent: 1 hour.
    Estimated Annual burden hours: 400.

[[Page 48218]]

Form 5434 A
    Estimated Number of Respondents: 1,666.
    Estimated Time per Respondent: .30 hour.
    Estimated Annual burden hours: 500.
TD 9517/REG-159704-03
    Estimated Number of Respondents/Recordkeepers: 4,100.
    Estimated Time per Respondent: .24 hour.
    Estimated Annual Burden Hours: 984.
    Total Estimated Annual Burden: 1,884 hours.
    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: September 9, 2019.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2019-19801 Filed 9-11-19; 8:45 am]
BILLING CODE 4830-01-P