Proposed Collection; Comment Request for Form 8855, 6263-6264 [2020-02077]
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Federal Register / Vol. 85, No. 23 / Tuesday, February 4, 2020 / Notices
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: January 28, 2020.
Philippe Thomas,
IRS Supervisory Tax Analyst.
[FR Doc. 2020–02079 Filed 2–3–20; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 970
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
khammond on DSKJM1Z7X2PROD with NOTICES
SUMMARY:
VerDate Sep<11>2014
17:48 Feb 03, 2020
Jkt 250001
Application To Use LIFO Inventory
Method.
Written comments should be
received on or before April 6, 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 Sara Covington,
(202) 317–6038, at Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224, or
through the internet at
Sara.L.Covington@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Application To Use LIFO
Inventory Method.
OMB Number: 1545–0042.
Form Number: Form 970.
Abstract: Form 970 is filed by
individuals, partnerships, trusts, estates,
or corporations to elect to use the lastin first-out (LIFO) inventory method or
to extend the LIFO method to additional
goods as described in section 472. The
IRS uses Form 970 to determine if the
election was properly made.
Current Actions: There are no changes
being made to Form 970 at this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations and individual or
households.
Estimated Number of Respondents:
2,000.
Estimated Time per Respondent: 21
hours, 6 minutes.
Estimated Total Annual Reporting
Burden Hours: 42,220.
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
DATES:
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6263
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: January 28, 2020.
Philippe Thomas,
IRS Supervisory Tax Analyst.
[FR Doc. 2020–02078 Filed 2–3–20; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 8855
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
3506(c)(2)(A). Currently, the IRS is
soliciting comments concerning Form
8855, Election To Treat a Qualified
Revocable Trust as Party of an Estate.
DATES: Written comments should be
received on or before April 6, 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 Internal Revenue Service, Room 6526,
1111 Constitution Avenue NW,
Washington, DC 20224, or through the
internet at Lanita.VanDyke@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Election To Treat a Qualified
Revocable Trust as Party of an Estate.
OMB Number: 1545–1881.
SUMMARY:
E:\FR\FM\04FEN1.SGM
04FEN1
khammond on DSKJM1Z7X2PROD with NOTICES
6264
Federal Register / Vol. 85, No. 23 / Tuesday, February 4, 2020 / Notices
Form Number: 8855.
Abstract: Form 8855 is used to make
a section 645 election that allows a
qualified revocable trust to be treated
and taxed (for income tax purposes) as
part of its related estate during the
election period.
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.
Estimated Number of Respondents:
5,000.
Estimated Time per Respondent: 5
hours, 38 minutes.
Estimated Total Annual Burden
Hours: 28,200.
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: January 29, 2020.
Philippe Thomas,
Supervisory Tax Analyst.
[FR Doc. 2020–02077 Filed 2–3–20; 8:45 am]
BILLING CODE 4830–01–P
VerDate Sep<11>2014
17:48 Feb 03, 2020
Jkt 250001
DEPARTMENT OF VETERANS
AFFAIRS
Loan Guaranty: Specially Adapted
Housing Assistive Technology Grant
Program
Department of Veterans Affairs.
Notice.
AGENCY:
ACTION:
The Department of Veterans
Affairs (VA) is announcing the
availability of funds for the Specially
Adapted Housing Assistive Technology
(SAHAT) Grant Program for Fiscal Year
(FY) 2020. The objective of the grant is
to encourage the development of new
assistive technologies for specially
adapted housing (SAH). This notice is
intended to provide applicants with the
information necessary to apply for the
SAHAT Grant Program. VA strongly
recommends referring to the SAHAT
Grant Program regulation in conjunction
with this notice. The registration
process described in this notice applies
only to applicants who will register to
submit project applications for FY 2020
SAHAT Grant Program funds.
DATES: Applications for the SAHAT
Grant Program must be submitted via
www.Grants.gov by 11:59 p.m. Eastern
Standard Time on March 6, 2020.
Awards made for the SAHAT Grant
Program will fund operations for FY
2020. The SAHAT Grant Program
application package for funding
opportunity VA–SAHAT–20–05 is
available through www.Grants.gov and
is listed as VA-Specially Adapted
Housing Assistive Technology Grant
Program. Applications may not be sent
by mail, email, or facsimile. All
application materials must be in a
format compatible with the
www.Grants.gov application submission
tool. Applications must arrive as a
complete package. Materials arriving
separately will not be included in the
application package for consideration
and may result in the application being
rejected. Technical assistance with the
preparation of an initial SAHAT Grant
Program application is available by
contacting the program official listed
below.
SUMMARY:
FOR FURTHER INFORMATION CONTACT:
Jason Latona (Program Manager),
Specially Adapted Housing Program
(262), Veterans Benefits Administration,
Department of Veterans Affairs, 810
Vermont Avenue NW, Washington, DC
20420, Jason.Latona@va.gov, (202) 632–
8862. (This is not a toll-free number.)
DATES: February 4, 2020.
SUPPLEMENTARY INFORMATION: This
notice is divided into eight sections.
Section I provides a summary of and
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background information on the SAHAT
Grant Program as well as the statutory
authority, desired outcomes, funding
priorities, definitions, and delegation of
authority. Section II covers award
information, including funding
availability, and the anticipated start
date of the SAHAT Grant Program.
Section III provides detailed
information on eligibility and the
threshold criteria for submitting an
application. Section IV provides
detailed application and submission
information, including how to request
an application, application content, and
submission dates and times. Section V
describes the review process, scoring
criteria, and selection process. Section
VI provides award administration
information such as award notices and
reporting requirements.
Section VII lists agency contact
information. Section VIII provides
additional information related to the
SAHAT Grant Program. This notice
includes citations from 38 Code of
Federal Regulations (CFR) part 36, and
VA Financial Policy, Volume X Grants
Management, which applicants and
stakeholders are expected to read to
increase their knowledge and
understanding of the SAHAT Grant
Program.
I. Program Description
A. Summary
Pursuant to the Veterans’ Benefits Act
of 2010 (Public Law (Pub. L.) 111–275,
§ 203, 124 Stat. 2864), the Secretary of
Veterans Affairs (Secretary), through the
Loan Guaranty Service (LGY) of the
Veterans Benefits Administration
(VBA), is authorized to provide grants of
financial assistance to develop new
assistive technology. The objective of
the SAHAT Grant Program is to
encourage the development of new
assistive technologies for adapted
housing.
B. Background
LGY currently administers the SAH
Grant Program. Through this program,
LGY provides funds to eligible veterans
and servicemembers with certain
service-connected disabilities to help
purchase or construct an adapted home,
or modify an existing home, to allow
them to live more independently. Please
see 38 United States Code (U.S.C.)
2101(a)(2)(B) and (C) and 38 U.S.C.
2101(b)(2) for a list of qualifying serviceconnected disabilities. Currently, most
SAH adaptations involve structural
modifications such as ramps; wider
hallways and doorways; roll-in showers;
and other accessible bathroom features,
etc. For more information about the
E:\FR\FM\04FEN1.SGM
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]]>Agencies
[Federal Register Volume 85, Number 23 (Tuesday, February 4, 2020)]
[Notices]
[Pages 6263-6264]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2020-02077]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Form 8855
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 3506(c)(2)(A). Currently, the IRS is
soliciting comments concerning Form 8855, Election To Treat a Qualified
Revocable Trust as Party of an Estate.
DATES: Written comments should be received on or before April 6, 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 Internal Revenue Service, Room 6526, 1111 Constitution Avenue
NW, Washington, DC 20224, or through the internet at
[email protected].
SUPPLEMENTARY INFORMATION:
Title: Election To Treat a Qualified Revocable Trust as Party of an
Estate.
OMB Number: 1545-1881.
[[Page 6264]]
Form Number: 8855.
Abstract: Form 8855 is used to make a section 645 election that
allows a qualified revocable trust to be treated and taxed (for income
tax purposes) as part of its related estate during the election period.
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 for-profit organizations.
Estimated Number of Respondents: 5,000.
Estimated Time per Respondent: 5 hours, 38 minutes.
Estimated Total Annual Burden Hours: 28,200.
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: January 29, 2020.
Philippe Thomas,
Supervisory Tax Analyst.
[FR Doc. 2020-02077 Filed 2-3-20; 8:45 am]
BILLING CODE 4830-01-P
