Proposed Collection; Comment Request for Form 8703, 64409-64410 [2019-25240]
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Federal Register / Vol. 84, No. 225 / Thursday, November 21, 2019 / Notices
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: November 14, 2019.
Philippe Thomas,
Supervisory Tax Analyst.
[FR Doc. 2019–25233 Filed 11–20–19; 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 proceeds of
bonds used for reimbursement (§ 1.150–
2(e)).
DATES: Written comments should be
received on or before January 21, 2020
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 regulation 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: Proceeds of Bonds Used for
Reimbursement.
SUMMARY:
VerDate Sep<11>2014
16:41 Nov 20, 2019
Jkt 250001
OMB Number: 1545–1226. Regulation
Project Number: T.D. 8394.
Abstract: This regulation clarifies
when the allocation of bond proceeds to
reimburse expenditures previously
made by an issuer of the bond is treated
as an expenditure of the bond proceeds.
The issuer must express a reasonable
official intent, on or prior to the date of
payment, to reimburse the expenditure
in order to assure that the
reimbursement is not a device to evade
requirements imposed by the Internal
Revenue Code with respect to tax
exempt bonds.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of a
currently approved collection.
Affected Public: State, local or tribal
governments, and not-for-profit
institutions.
Estimated Number of Respondents:
2,500.
Estimated Time per Respondent: 2
hours, 24 minutes.
Estimated Total Annual Burden
Hours: 6,000.
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.
PO 00000
Frm 00149
Fmt 4703
Sfmt 4703
64409
Approved: November 14, 2019.
Philippe Thomas,
Senior IRS Supervisory Tax Analyst.
[FR Doc. 2019–25239 Filed 11–20–19; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 8703
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
The Department of the
Treasury, 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 8703,
Annual Certification of a Residential
Rental Project.
DATES: Written comments should be
received on or before January 21, 2020
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: Annual Certification of a
Residential Rental Project.
OMB Number: 1545–1038.
Form Number: 8703.
Abstract: Form 8703 is used by the
operator of a residential rental project to
provide annual information that the IRS
will use to determine whether a project
continues to be a qualified residential
rental project under Internal Revenue
Code section 142(d). If so, and certain
other requirements are met, bonds
issued in connection with the project
are considered ‘‘exempt facility bonds’’
and the interest paid on them is not
taxable to the recipient.
Current Actions: There is no change
in the paperwork burden previously
SUMMARY:
E:\FR\FM\21NON1.SGM
21NON1
64410
Federal Register / Vol. 84, No. 225 / Thursday, November 21, 2019 / Notices
approved by OMB. This form is being
submitted for renewal purposes only.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
6,000.
Estimated Time per Respondent: 12
hours, 47 minutes.
Estimated Total Annual Burden
Hours: 76,620.
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: November 6, 2019.
Philippe Thomas,
Supervisory Tax Analyst.
[FR Doc. 2019–25240 Filed 11–20–19; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Information Collection
Tools
Internal Revenue Service (IRS),
Treasury.
AGENCY:
VerDate Sep<11>2014
16:41 Nov 20, 2019
Jkt 250001
Notice and request for
comments.
ACTION:
The Department of the
Treasury, 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 Forms W–2, W–
2c, W–2AS, W–2GU, W–2VI, W–3, W–
3c, W–3cPR, W–3PR, and W–3SS.
DATES: Written comments should be
received on or before January 21, 2020
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, Internal Revenue Service,
Room 6526, 1111 Constitution Avenue
NW, Washington, DC 20224, or through
the internet at Lanita.VanDyke@irs.gov.
SUPPLEMENTARY INFORMATION: Currently,
the IRS is seeking comments concerning
the following information collection
tools, reporting, and record-keeping
requirements:
Title: W–2 (Wage and Tax Statement),
W–2c (Corrected Wage and Tax
Statement). W–2AS (American Samoa
Wage and Tax Statement), W–2GU
(Guam Wage and Tax Statement), W–
2VI (U.S. Virgin Islands Wage and Tax
Statement), W–3 (Transmittal of Wage
and Tax Statements), W–3c (Transmittal
of Corrected Wage and Tax Statements),
W–3PR (Informe de Comprobantes de
Retencio’n Transmittal of Withholding
Statements, W–3c PR(TRANSMISION
DE COMPROBANTES DE RETENCIO’N
CORREGIDOS, Transmittal of Corrected
Wage and Tax Statements), and W–3SS
(Transmittal of Wage and Tax
Statements).
OMB Number: 1545–0008.
Form Numbers: Forms W–2, W–2c,
W–2AS, W–2GU, W–2VI, W–3, W–3c,
W–3cPR, W–3PR, and W–3SS.
Abstract: Employers report income
and withholding information on Form
W–2. Individuals use Form W–2 to
prepare their income tax returns. Forms
W–2AS, W–2GU and W–2VI are
variations of Form W–2 for use in U.S.
possessions. The Form W–3 series is
used to transmit W–2 series forms to the
SUMMARY:
PO 00000
Frm 00150
Fmt 4703
Sfmt 9990
Social Security Administration. Forms
W–2c, W–3c and W–3cPR are used to
correct previously filed Forms W–2, W–
3, and W–3PR.
Current Actions: There are changes in
the paperwork burden previously
approved by OMB.
Type of Review: Revision of a
currently approved collection.
Affected Public: Business or other forprofit organizations and individuals, or
households, not-for-profit institutions,
farms, and Federal, state local or tribal
governments.
Estimated Number of Respondents:
253,950,820.
Estimated Time per Respondent:
varies.
Estimated Total Annual Burden
Hours: 1.
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: November 6, 2019.
Philippe Thomas,
Supervisory Tax Analyst.
[FR Doc. 2019–25241 Filed 11–20–19; 8:45 am]
BILLING CODE 4830–01–P
E:\FR\FM\21NON1.SGM
21NON1
]]>Agencies
[Federal Register Volume 84, Number 225 (Thursday, November 21, 2019)]
[Notices]
[Pages 64409-64410]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2019-25240]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Form 8703
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice and request for comments.
-----------------------------------------------------------------------
SUMMARY: The Department of the Treasury, 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 8703, Annual Certification of a Residential
Rental Project.
DATES: Written comments should be received on or before January 21,
2020 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 [email protected].
SUPPLEMENTARY INFORMATION:
Title: Annual Certification of a Residential Rental Project.
OMB Number: 1545-1038.
Form Number: 8703.
Abstract: Form 8703 is used by the operator of a residential rental
project to provide annual information that the IRS will use to
determine whether a project continues to be a qualified residential
rental project under Internal Revenue Code section 142(d). If so, and
certain other requirements are met, bonds issued in connection with the
project are considered ``exempt facility bonds'' and the interest paid
on them is not taxable to the recipient.
Current Actions: There is no change in the paperwork burden
previously
[[Page 64410]]
approved by OMB. This form is being submitted for renewal purposes
only.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations.
Estimated Number of Respondents: 6,000.
Estimated Time per Respondent: 12 hours, 47 minutes.
Estimated Total Annual Burden Hours: 76,620.
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: November 6, 2019.
Philippe Thomas,
Supervisory Tax Analyst.
[FR Doc. 2019-25240 Filed 11-20-19; 8:45 am]
BILLING CODE 4830-01-P
