Proposed Collection; Comment Request for Form 8823, 74793-74794 [2020-25762]
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Federal Register / Vol. 85, No. 226 / Monday, November 23, 2020 / Notices
Approved: November 18, 2020.
Chakinna B. Clemons,
Supervisory Tax Analyst.
[FR Doc. 2020–25829 Filed 11–20–20; 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 continuing
information collections, as required by
the Paperwork Reduction Act of 1995.
The IRS is soliciting comments
concerning information collection
requirements related to continuation
coverage requirements application to
group health plans.
DATES: Written comments should be
received on or before January 22, 2021
to be assured of consideration.
ADDRESSES: Direct all written comments
to Kinna Brewington, 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 should be directed to
LaNita Van Dyke, at (202) 317–6009 or
Internal Revenue Service, Room 6526,
1111 Constitution Avenue NW,
Washington DC 20224, or through the
internet at Lanita.VanDyke@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: AJCA Modifications to the
Section 6112 Regulations.
OMB Number: 1545–1686.
Regulation Project Number: TD 9352
(Form 13976).
Abstract: This document contains
final regulations under section 6112 of
the Internal Revenue Code that provide
the rules relating to the obligation of
material advisors to prepare and
maintain lists with respect to reportable
transactions. These regulations affect
material advisors responsible for
keeping lists under section 6112.
Current Actions: There are no changes
to the paperwork burden previously
approved by OMB.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations, individuals or
SUMMARY:
VerDate Sep<11>2014
17:07 Nov 20, 2020
Jkt 253001
households, and not-for-profit
institutions.
Estimated Number of Respondents:
500.
The Estimated Time per Respondent:
100 hours.
Estimated Total Annual Burden
Hours: 50,000.
The following paragraph applies to all
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 10, 2020.
Chakinna B. Clemons,
Supervisory Tax Analyst.
[FR Doc. 2020–25828 Filed 11–20–20; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 8823
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,
SUMMARY:
PO 00000
Frm 00130
Fmt 4703
Sfmt 4703
74793
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 8823, LowIncome Housing Credit Agencies Report
of Noncompliance or Building
Disposition.
Written comments should be
received on or before January 22, 2021
to be assured of consideration.
ADDRESSES: Direct all written comments
to, Kinna Brewington, 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 or Internal Revenue
Service, Room 6526, 1111 Constitution
Ave. NW, Washington, DC 20224, or
through the internet at
Lanita.VanDyke@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Low-Income Housing Credit
Agencies Report of Noncompliance or
Building Disposition.
OMB Number: 1545–1204.
Form Number: 8823.
Abstract: Under Internal Revenue
Code section 42(m)(1)(B)(iii), state
housing credit agencies are required to
notify the IRS of noncompliance with
the low-income housing tax credit
provisions. A separate form must be
filed for each building that is not in
compliance. The IRS uses this
information to determine whether the
low-income housing credit is being
correctly claimed and whether there is
any credit recapture.
Current Actions: There are no changes
to this form at this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: State or local
government housing credit agencies.
Estimated Number of Respondents:
20,000.
Estimated Time per Respondent:
15.16 hours.
Estimated Total Annual Burden
Hours: 303,200.
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
DATES:
E:\FR\FM\23NON1.SGM
23NON1
74794
Federal Register / Vol. 85, No. 226 / Monday, November 23, 2020 / Notices
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
VerDate Sep<11>2014
17:07 Nov 20, 2020
Jkt 253001
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
PO 00000
Frm 00131
Fmt 4703
Sfmt 9990
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 13, 2020.
Chakinna B. Clemons,
Supervisory Tax Analyst.
[FR Doc. 2020–25762 Filed 11–20–20; 8:45 am]
BILLING CODE 4830–01–P
E:\FR\FM\23NON1.SGM
23NON1
]]>Agencies
[Federal Register Volume 85, Number 226 (Monday, November 23, 2020)]
[Notices]
[Pages 74793-74794]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2020-25762]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Form 8823
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 Form 8823, Low-Income Housing Credit Agencies
Report of Noncompliance or Building Disposition.
DATES: Written comments should be received on or before January 22,
2021 to be assured of consideration.
ADDRESSES: Direct all written comments to, Kinna Brewington, 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 or Internal Revenue Service, Room 6526, 1111
Constitution Ave. NW, Washington, DC 20224, or through the internet at
[email protected].
SUPPLEMENTARY INFORMATION:
Title: Low-Income Housing Credit Agencies Report of Noncompliance
or Building Disposition.
OMB Number: 1545-1204.
Form Number: 8823.
Abstract: Under Internal Revenue Code section 42(m)(1)(B)(iii),
state housing credit agencies are required to notify the IRS of
noncompliance with the low-income housing tax credit provisions. A
separate form must be filed for each building that is not in
compliance. The IRS uses this information to determine whether the low-
income housing credit is being correctly claimed and whether there is
any credit recapture.
Current Actions: There are no changes to this form at this time.
Type of Review: Extension of a currently approved collection.
Affected Public: State or local government housing credit agencies.
Estimated Number of Respondents: 20,000.
Estimated Time per Respondent: 15.16 hours.
Estimated Total Annual Burden Hours: 303,200.
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
[[Page 74794]]
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 13, 2020.
Chakinna B. Clemons,
Supervisory Tax Analyst.
[FR Doc. 2020-25762 Filed 11-20-20; 8:45 am]
BILLING CODE 4830-01-P
