Agency Information Collection Activities; Submission for OMB Review; Comment Request; Tax Exempt Forms and Schedules, 72435 [2019-28274]
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Federal Register / Vol. 84, No. 250 / Tuesday, December 31, 2019 / Notices
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 Spencer W. Clark by
emailing PRA@treasury.gov, calling
(202) 927–5331, or viewing the entire
information collection request at
www.reginfo.gov.
DEPARTMENT OF THE TREASURY
Agency Information Collection
Activities; Submission for OMB
Review; Comment Request; Tax
Exempt Forms and Schedules
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 January 30, 2020 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
SUMMARY:
SUPPLEMENTARY INFORMATION:
Internal Revenue Service (IRS)
Title: Tax Exempt Forms and
Schedules.
OMB Control Number: 1545–0047.
Type of Review: Revision of a
currently approved collection.
Description: These forms and
schedules are needed to determine that
IRC section 501(a) tax-exempt
organizations fulfill the operating
conditions within the limitations of
their tax exemption. The data is also
used for general statistical purposes.
These forms are used by Tax Exempt
organizations to specify their items of
gross income, receipts and
disbursements.
Form: 990, 990–BL, 990–EZ, 990–N,
990–PF, 990–T, 990–W, 990 SCH E, 990
SCH I, 990 SCH M, 990 SCH D, 990 SCH
F, 990 SCH H, 990 SCH J, 990 SCH K,
990 SCH R, 990/990–EZ SCH A, 990/
990–EZ SCH C, 990/990–EZ SCH G,
990/990–EZ SCH L, 990/990–EZ SCH N,
72435
990/990–EZ SCH O, 990/990–EZ/990–
PF SCH B, 1023, 1023–EZ, 1023Interactive, 1024, 1024–A, 1028, 1120–
POL, 4720, 5578, 5884–C, 6069, 6497,
8038, 8038–B, 8038–CP, 8038–G, 8038–
GC, 8038–R, 8038–T, 8038–TC, 8282,
8328, 8330, 8453–E.O., 8453–X, 8718,
8868, 8870, 8871, 8872, 8879–E.O.,
8886–T, 8899 and all other related
forms, schedules and attachments.
Affected Public: Not-for-profit
Institutions.
Estimated Number of Respondents:
1,413,200.
Frequency of Response: Annually.
Total Estimated Time: 50.5 million
hours.
Estimated Time per Respondent: 35.7
hours.
Total Estimated Out-of-Pocket Costs:
$1.30 billion.
Estimated Out-of-Pocket Cost per
Respondent: $918.
Total Estimated Monetized Labor
Burden: $3.59 billion.
Estimated Total Monetized Labor
Burden per Respondent: $2,543.
Note: Amounts below are for FY2018.
Reported time and cost burdens are
national averages and do not necessarily
reflect a ‘‘typical’’ case. Most taxpayers
experience lower than average burden,
with taxpayer burden varying
considerably by taxpayer type. Detail
may not add due to rounding.
TABLE 1—FISCAL YEAR 2018 FORM 990 SERIES TAX COMPLIANCE COST ESTIMATES
Type of return
Form 990
Form 990–EZ
Form 990–PF
Form 990–N
Projections of the Number of Returns to be Filed with IRS
Estimates Average Total Time (Hours) ...............................
Estimated Average Total Out-of-Pocket Costs ....................
322,900
85
$2,400
252,900
45
$500
113,100
47
$1,800
124,500
40
$1,300
599,800
2
$10
Estimates Total Time (Hours) .......................................
27,370,000
11,440,000
5,280,000
5,040,000
1,320,000
Estimated Total Out-of-Pocket Costs ...........................
$787,700,000
$128,000,000
$208,500,000
$167,600,000
$5,500,000
Authority: 44 U.S.C. 3501 et seq.
Dated: December 26, 2019.
Spencer W. Clark,
Treasury PRA Clearance Officer.
[FR Doc. 2019–28274 Filed 12–30–19; 8:45 am]
BILLING CODE 4830–01–P
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]]>Agencies
[Federal Register Volume 84, Number 250 (Tuesday, December 31, 2019)]
[Notices]
[Page 72435]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2019-28274]
[[Page 72435]]
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DEPARTMENT OF THE TREASURY
Agency Information Collection Activities; Submission for OMB
Review; Comment Request; Tax Exempt Forms and Schedules
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 January 30, 2020 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 8100, Washington,
DC 20220, or email at [email protected].
FOR FURTHER INFORMATION CONTACT: Copies of the submissions may be
obtained from Spencer W. Clark by emailing [email protected], calling
(202) 927-5331, or viewing the entire information collection request at
www.reginfo.gov.
SUPPLEMENTARY INFORMATION:
Internal Revenue Service (IRS)
Title: Tax Exempt Forms and Schedules.
OMB Control Number: 1545-0047.
Type of Review: Revision of a currently approved collection.
Description: These forms and schedules are needed to determine that
IRC section 501(a) tax-exempt organizations fulfill the operating
conditions within the limitations of their tax exemption. The data is
also used for general statistical purposes. These forms are used by Tax
Exempt organizations to specify their items of gross income, receipts
and disbursements.
Form: 990, 990-BL, 990-EZ, 990-N, 990-PF, 990-T, 990-W, 990 SCH E,
990 SCH I, 990 SCH M, 990 SCH D, 990 SCH F, 990 SCH H, 990 SCH J, 990
SCH K, 990 SCH R, 990/990-EZ SCH A, 990/990-EZ SCH C, 990/990-EZ SCH G,
990/990-EZ SCH L, 990/990-EZ SCH N, 990/990-EZ SCH O, 990/990-EZ/990-PF
SCH B, 1023, 1023-EZ, 1023-Interactive, 1024, 1024-A, 1028, 1120-POL,
4720, 5578, 5884-C, 6069, 6497, 8038, 8038-B, 8038-CP, 8038-G, 8038-GC,
8038-R, 8038-T, 8038-TC, 8282, 8328, 8330, 8453-E.O., 8453-X, 8718,
8868, 8870, 8871, 8872, 8879-E.O., 8886-T, 8899 and all other related
forms, schedules and attachments.
Affected Public: Not-for-profit Institutions.
Estimated Number of Respondents: 1,413,200.
Frequency of Response: Annually.
Total Estimated Time: 50.5 million hours.
Estimated Time per Respondent: 35.7 hours.
Total Estimated Out-of-Pocket Costs: $1.30 billion.
Estimated Out-of-Pocket Cost per Respondent: $918.
Total Estimated Monetized Labor Burden: $3.59 billion.
Estimated Total Monetized Labor Burden per Respondent: $2,543.
Note: Amounts below are for FY2018. Reported time and cost burdens
are national averages and do not necessarily reflect a ``typical''
case. Most taxpayers experience lower than average burden, with
taxpayer burden varying considerably by taxpayer type. Detail may not
add due to rounding.
Table 1--Fiscal Year 2018 Form 990 Series Tax Compliance Cost Estimates
----------------------------------------------------------------------------------------------------------------
Type of return
-------------------------------------------------------------------------------
Form 990 Form 990-EZ Form 990-PF Form 990-T Form 990-N
----------------------------------------------------------------------------------------------------------------
Projections of the Number of 322,900 252,900 113,100 124,500 599,800
Returns to be Filed with IRS...
Estimates Average Total Time 85 45 47 40 2
(Hours)........................
Estimated Average Total Out-of- $2,400 $500 $1,800 $1,300 $10
Pocket Costs...................
-------------------------------------------------------------------------------
Estimates Total Time (Hours) 27,370,000 11,440,000 5,280,000 5,040,000 1,320,000
-------------------------------------------------------------------------------
Estimated Total Out-of- $787,700,000 $128,000,000 $208,500,000 $167,600,000 $5,500,000
Pocket Costs...............
----------------------------------------------------------------------------------------------------------------
Authority: 44 U.S.C. 3501 et seq.
Dated: December 26, 2019.
Spencer W. Clark,
Treasury PRA Clearance Officer.
[FR Doc. 2019-28274 Filed 12-30-19; 8:45 am]
BILLING CODE 4830-01-P
