Proposed Collection; Comment Request for Regulation Project, 53831-53832 [2019-21870]
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jbell on DSK3GLQ082PROD with NOTICES
Federal Register / Vol. 84, No. 195 / Tuesday, October 8, 2019 / Notices
required to ensure that records
maintained in an electronic storage
system will constitute records within
the meaning of Internal Revenue Code
section 6001.
Current Actions: There are no changes
being made to this revenue procedure at
this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households, business or other for-profit
organizations, not-for-profit institutions,
farms, Federal Government, and state,
local or tribal governments.
Estimated Number of Respondents:
50,000.
Estimated Time per Respondent: 20
hours, 1 minute.
Estimated Total Annual Burden
Hours: 1,000,400.
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 24, 2019.
Philippe Thomas,
Supervisor Tax Analyst.
[FR Doc. 2019–21871 Filed 10–7–19; 8:45 am]
BILLING CODE 4830–01–P
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21:50 Oct 07, 2019
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 5558
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 5558,
Application for Extension of Time To
File Certain Employee Plan Returns.
DATES: Written comments should be
received on or before December 9, 2019
to be assured of consideration.
ADDRESSES: Direct all written comments
to Dr. Philippe Thomas, 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 LaNita Van Dyke,
at (202) 317–6009, at Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224, or
through the internet at Lanita.vandyke@
irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Application for Extension of
Time To File Certain Employee Plan
Returns.
OMB Number: 1545–0212.
Form Number: 5558.
Abstract: This form is used by
employers to request an extension of
time to file the employee plan annual
information return/report (Form 5500
series) or the employee plan excise tax
return (Form 5330). The data supplied
on Form 5558 is used to determine if
such extension of time is warranted.
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, and not-for-profit
institutions.
Estimated Number of Respondents:
466,700.
Estimated Time per Response: 24
minutes.
Estimated Total Annual Burden
Hours: 183,273.
SUMMARY:
PO 00000
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Fmt 4703
Sfmt 4703
53831
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 24, 2019.
Philippe Thomas,
Supervisor Tax Analyst.
[FR Doc. 2019–21867 Filed 10–7–19; 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 proposed
and/or continuing information
collections, as required by the
Paperwork Reduction Act of 1995.
Currently, the IRS is soliciting
comments concerning TD 9137,
SUMMARY:
E:\FR\FM\08OCN1.SGM
08OCN1
jbell on DSK3GLQ082PROD with NOTICES
53832
Federal Register / Vol. 84, No. 195 / Tuesday, October 8, 2019 / Notices
Partnership Transactions Involving
Long-Term Contracts.
DATES: Written comments should be
received on or before December 9, 2019
to be assured of consideration.
ADDRESSES: Direct all written comments
to Dr. Philippe Thomas, Internal
Revenue Service, Room 6526, 1111
Constitution Avenue NW, Washington,
DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of this regulation should be
directed to LaNita Van Dyke, at (202)
317–6009, Internal Revenue Service,
Room 6526, 1111 Constitution Avenue
NW, Washington, DC 20224, or through
the internet at Lanita.VanDyke@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Partnership Transactions
Involving Long-Term Contracts.
OMB Number: 1545–1732.
Regulation Project Number: TD 9137.
Abstract: The information is needed
by taxpayers who assume the obligation
to account for the income from longterm contracts as the result of certain
nontaxable transactions.
Current Actions: There is no change
in the paperwork burden previously
approved by OMB.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
5,000.
Estimated Time Per Respondent: 2
hrs.
Estimated Total Annual Reporting
Burden hours: 10,000.
The following paragraph applies to all
of the collections of information covered
by this notice:
An agency may not conduct or
sponsor, and a person is not required to
respond to, a collection of information
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
VerDate Sep<11>2014
21:50 Oct 07, 2019
Jkt 250001
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 24, 2019.
Philippe Thomas,
Supervisory Tax Analyst.
[FR Doc. 2019–21870 Filed 10–7–19; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for TD 8619
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 Direct Rollovers
and 20-Percent Withholding Upon
Eligible Rollover Distributions From
Qualified Plans
DATES: Written comments should be
received on or before December 9, 2019
to be assured of consideration.
ADDRESSES: Direct all written comments
to Dr. Philippe Thomas, Internal
Revenue Service, Room 6526, 1111
Constitution Avenue NW, Washington,
DC 20224
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the collection tools should be
directed to LaNita Van Dyke, at (202)
317–6009, at Internal Revenue Service,
Room 6526, 1111 Constitution Avenue
NW, Washington, DC 20224, or through
the internet at Lanita.VanDyke@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Direct Rollovers and 20-Percent
Withholding Upon Eligible Rollover
Distributions From Qualified Plans.
OMB Number: 1545–1341.
Abstract: This regulation implements
the provisions of the Unemployment
SUMMARY:
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Fmt 4703
Sfmt 4703
Compensation Amendments of 1992
(Pub. L. 102–318), which impose
mandatory 20 percent income tax
withholding upon the taxable portion of
certain distributions from a qualified
pension plan or a tax-sheltered annuity
that can be rolled over tax-free to
another eligible retirement plan unless
such amounts are transferred directly to
such other plan in a ‘‘direct rollover’’
transaction. These provisions also
require qualified pension plans and taxsheltered annuities to offer their
participants the option to elect to make
‘‘direct rollovers’’ of their distributions
and to provide distributees with a
written explanation of the tax laws
regarding their distributions and their
option to elect such a rollover.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals, business
or other for-profit organizations, not-for
profit institutions, and Federal, state,
local or tribal governments.
Estimated Number of Respondents:
1,423,926.
Estimated Time per Respondent: .45
minutes.
Estimated Total Annual Burden
Hours: 643,369.
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
E:\FR\FM\08OCN1.SGM
08OCN1
]]>Agencies
[Federal Register Volume 84, Number 195 (Tuesday, October 8, 2019)]
[Notices]
[Pages 53831-53832]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2019-21870]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Regulation 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
proposed and/or continuing information collections, as required by the
Paperwork Reduction Act of 1995.
Currently, the IRS is soliciting comments concerning TD 9137,
[[Page 53832]]
Partnership Transactions Involving Long-Term Contracts.
DATES: Written comments should be received on or before December 9,
2019 to be assured of consideration.
ADDRESSES: Direct all written comments to Dr. Philippe Thomas, Internal
Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC
20224.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of this regulation should be directed to LaNita Van Dyke, at
(202) 317-6009, Internal Revenue Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224, or through the internet at
[email protected].
SUPPLEMENTARY INFORMATION:
Title: Partnership Transactions Involving Long-Term Contracts.
OMB Number: 1545-1732.
Regulation Project Number: TD 9137.
Abstract: The information is needed by taxpayers who assume the
obligation to account for the income from long-term contracts as the
result of certain nontaxable transactions.
Current Actions: There is no change in the paperwork burden
previously approved by OMB.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations.
Estimated Number of Respondents: 5,000.
Estimated Time Per Respondent: 2 hrs.
Estimated Total Annual Reporting Burden hours: 10,000.
The following paragraph applies to all of the collections of
information covered by this notice:
An agency may not conduct or sponsor, and a person is not required
to respond to, a collection of information 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 24, 2019.
Philippe Thomas,
Supervisory Tax Analyst.
[FR Doc. 2019-21870 Filed 10-7-19; 8:45 am]
BILLING CODE 4830-01-P
