Proposed Collection; Comment Request for Form 5884-D, 36187-36188 [2021-14552]
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Federal Register / Vol. 86, No. 128 / Thursday, July 8, 2021 / Notices
Dated: July 1, 2021.
Kevin Brown,
Acting Director, Taxpayer Advocacy Panel.
[FR Doc. 2021–14513 Filed 7–7–21; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Open Meeting of the Taxpayer
Advocacy Panel Joint Committee
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice of meeting.
AGENCY:
An open meeting of the
Taxpayer Advocacy Panel Joint
Committee will be conducted. The
Taxpayer Advocacy Panel is soliciting
public comments, ideas, and
suggestions on improving customer
service at the Internal Revenue Service.
DATES: The meeting will be held
Thursday, August 26, 2021.
FOR FURTHER INFORMATION CONTACT:
Gilbert Martinez at 1–888–912–1227 or
(737) 800–4060.
SUPPLEMENTARY INFORMATION: Notice is
hereby given pursuant to Section
10(a)(2) of the Federal Advisory
Committee Act, 5 U.S.C. App. (1988)
that an open meeting of the Taxpayer
Advocacy Panel Joint Committee will be
held Thursday, August 26, 2021, at 1:30
p.m. Eastern Time via teleconference.
The public is invited to make oral
comments or submit written statements
for consideration. For more information
please contact Gilbert Martinez at 1–
888–912–1227 or (737–800–4060), or
write TAP Office 3651 S. IH–35, STOP
1005 AUSC, Austin, TX 78741, or post
comments to the website: https://
www.improveirs.org.
The agenda will include various
committee issues for submission to the
IRS and other TAP related topics. Public
input is welcomed.
SUMMARY:
Dated: July 1, 2021.
Kevin Brown,
Acting Director, Taxpayer Advocacy Panel.
[FR Doc. 2021–14506 Filed 7–7–21; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
lotter on DSK11XQN23PROD with NOTICES1
Internal Revenue Service
Open Meeting of the Taxpayer
Advocacy Panel’s Special Projects
Committee
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice of meeting.
AGENCY:
VerDate Sep<11>2014
16:47 Jul 07, 2021
Jkt 253001
An open meeting of the
Taxpayer Advocacy Panel’s Special
Projects Committee will be conducted.
The Taxpayer Advocacy Panel is
soliciting public comments, ideas, and
suggestions on improving customer
service at the Internal Revenue Service.
DATES: The meeting will be held
Thursday, August 12, 2021.
FOR FURTHER INFORMATION CONTACT:
Antoinette Ross at 1–888–912–1227 or
202–317–4110.
SUPPLEMENTARY INFORMATION: Notice is
hereby given pursuant to Section
10(a)(2) of the Federal Advisory
Committee Act, 5 U.S.C. App. (1988)
that an open meeting of the Taxpayer
Advocacy Panel’s Special Projects
Committee will be held Thursday,
August 12, 2021, at 11:00 a.m. Eastern
Time. The public is invited to make oral
comments or submit written statements
for consideration. Due to limited time
and structure of meeting, notification of
intent to participate must be made with
Antoinette Ross. For more information
please contact Antoinette Ross at
1–888–912–1227 or 202–317–4110, or
write TAP Office, 1111 Constitution
Ave. NW, Room 1509, Washington, DC
20224 or contact us at the website:
https://www.improveirs.org. The agenda
will include various IRS issues.
SUMMARY:
Dated: July 1, 2021.
Kevin Brown,
Acting Director, Taxpayer Advocacy Panel.
[FR Doc. 2021–14514 Filed 7–7–21; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 5884–D
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 employee retention credit
for certain tax-exempt organizations
affected by qualified disasters.
DATES: Written comments should be
received on or before September 7, 2021
to be assured of consideration.
SUMMARY:
PO 00000
Frm 00113
Fmt 4703
Sfmt 4703
36187
Direct all written comments
Kinna Brewington, Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224.
Requests for additional information or
copies of the form should be directed to
Sara Covington, at (737) 800–6149 or
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: Employee Retention Credit for
Certain Tax-Exempt Organizations
Affected by Qualified Disasters.
OMB Number: 1545–2298.
Regulation Project Number: Form
5884–D.
Abstract: Under section 303(d)of the
Taxpayer Certainty and Disaster Tax
Relief Act 2020, a qualified Tax-Exempt
Organization (including certain
governmental entities) that continued to
pay or incur wages after activities of the
organization(treated as an active trade or
business for this purpose) became
inoperable because of damage from a
qualified disaster may be able to use
Form 5884–D to claim the 2020
qualified disaster employee retention
credit against certain payroll taxes. The
credit is equal to 40 percent of qualified
wages for each eligible employee (up to
a maximum of $6,000 in qualified wages
per employee).
Current Actions: This is a new Form,
with changes in the number filers from
a previously approved collection due to
an adjustment to estimates. The
Instructions for Form 5884–D will direct
filers on how to report and claim these
credits.
Type of Review: Extension of a
currently approved collection.
Affected Public: Certain tax-exempt
organizations, including certain
governmental entities.
Estimated Number of Respondents:
26,300.
Estimated Time per Respondent: 2.23
hours.
Estimated Total Annual Burden
Hours: 58,649.
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.
ADDRESSES:
E:\FR\FM\08JYN1.SGM
08JYN1
36188
Federal Register / Vol. 86, No. 128 / Thursday, July 8, 2021 / Notices
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: June 30, 2021.
Sara L. Covington,
IRS Tax Analyst.
[FR Doc. 2021–14552 Filed 7–7–21; 8:45 am]
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Open Meeting of the Taxpayer
Advocacy Panel’s Toll-Free Phone
Lines Project Committee
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice of meeting.
AGENCY:
An open meeting of the
Taxpayer Advocacy Panel’s Toll-Free
Phone Lines Project Committee will be
conducted. The Taxpayer Advocacy
Panel is soliciting public comments,
ideas, and suggestions on improving
customer service at the Internal Revenue
Service.
DATES: The meeting will be held
Tuesday, August 10, 2021.
FOR FURTHER INFORMATION CONTACT:
Rosalind Matherne at 1–888–912–1227
or 202–317–4115.
SUPPLEMENTARY INFORMATION: Notice is
hereby given pursuant to Section
10(a)(2) of the Federal Advisory
Committee Act, 5 U.S.C. App. (1988)
that an open meeting of the Taxpayer
Advocacy Panel Toll-Free Phone Lines
Project Committee will be held Tuesday,
August 10, 2021 at 11:00 a.m. Eastern
Time. The public is invited to make oral
comments or submit written statements
for consideration. Due to limited time
and structure of meeting, notification of
lotter on DSK11XQN23PROD with NOTICES1
SUMMARY:
16:47 Jul 07, 2021
Dated: July 1, 2021.
Kevin Brown,
Acting Director, Taxpayer Advocacy Panel.
[FR Doc. 2021–14507 Filed 7–7–21; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Requesting
Comments on Form 8865
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 Form 8865, Return of U.S.
Persons with Respect to Certain Foreign
Partnerships.
DATES: Written comments should be
received on or before September 7, 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.
Please send separate comments for each
specific information collection listed
below. You must reference the
information collection’s title, form
number, reporting or record-keeping
requirement number, and OMB number
in your comment.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the form and instructions
should be directed to Jon Callahan,
(737) 800–7639, at Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224, or
through the internet at jon.r.callahan@
irs.gov.
SUMMARY:
BILLING CODE 4830–01–P
VerDate Sep<11>2014
intent to participate must be made with
Rosalind Matherne. For more
information please contact Rosalind
Matherne at 1–888–912–1227 or 202–
317–4115, or write TAP Office, 1111
Constitution Ave. NW, Room 1509,
Washington, DC 20224 or contact us at
the website: https://www.improveirs.org.
The agenda will include various IRS
issues.
Jkt 253001
Currently,
the IRS is seeking comments concerning
the following information collection
SUPPLEMENTARY INFORMATION:
PO 00000
Frm 00114
Fmt 4703
Sfmt 4703
tools, reporting, and record-keeping
requirements:
Title: Return of U.S. Persons With
Respect to Certain Foreign Partnerships.
OMB Number: 1545–1668.
Form Number: Form 8865, Schedules
A, A–1, A–2, A–3, B, G, H, K, K–1, K–
2, K–3, L, M, M–1, M–2, N, O, P, and
Form 8838 P.
Abstract: The Taxpayer Relief Act of
1997 significantly modified the
information reporting requirements with
respect to foreign partnerships. The Act
made the following three changes: (1)
Expanded section 6038B to require U.S.
persons transferring property to foreign
partnerships in certain transactions to
report those transfers, (2) expanded
section 6038 to require certain U.S.
Partners of controlled foreign
partnerships to report information about
the partnerships, and (3) modified the
reporting required under section 6046A
with respect to acquisitions and
dispositions of foreign partnership
interests. Form 8865 is used by U.S.
persons to fulfill their reporting
obligations under sections 6038B, 6038,
and 6046A. Form 8838–P is used to
extend the statute of limitations for U.S.
persons who transfers appreciated
property to partnerships with foreign
partners related to the transferor. The
form is filed when the transferor makes
a gain recognition agreement. This
agreement allows the transferor to defer
the payment of tax on the transfer.
Current Actions: There are changes to
the existing collection: (1) The number
of responses for each form and schedule
is being reduced to account for filers
(individuals, businesses and tax-exempt
organizations) being reported under
OMB numbers 1545–0123 and 1545–
0074, (2) additional information is being
collected to comply with the Tax Cuts
and Jobs Act, Public Law 115–97, and
new section 250, (3) information about
the number of foreign partners subject to
section 864(c)(8) is being collected, (4)
information about section 721(c)
partnerships is being collected, (5)
information is being collected for
disclosure requirements under Treasury
Regulations 1.703–3, 1.707–6, and
1.707–8, and (6) new Schedules K–2
and K–3 replace, supplement, and
clarify certain amounts formerly
reported on Schedules K and K–1 of
Form 8865.
Type of Review: Revision of a
currently approved collection.
Affected Public: Business or other forprofit organizations, individuals, and
not-for-profit institutions.
Estimated Number of Respondents:
3,695.
Estimated Time per Respondent: 22
hours, 45 minutes.
E:\FR\FM\08JYN1.SGM
08JYN1
]]>Agencies
[Federal Register Volume 86, Number 128 (Thursday, July 8, 2021)]
[Notices]
[Pages 36187-36188]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2021-14552]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Form 5884-D
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
continuing information collections, as required by the Paperwork
Reduction Act of 1995. The IRS is soliciting comments concerning
employee retention credit for certain tax-exempt organizations affected
by qualified disasters.
DATES: Written comments should be received on or before September 7,
2021 to be assured of consideration.
ADDRESSES: Direct all written comments Kinna Brewington, Internal
Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC
20224.
Requests for additional information or copies of the form should be
directed to Sara Covington, at (737) 800-6149 or Internal Revenue
Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224,
or through the internet, at [email protected].
SUPPLEMENTARY INFORMATION:
Title: Employee Retention Credit for Certain Tax-Exempt
Organizations Affected by Qualified Disasters.
OMB Number: 1545-2298.
Regulation Project Number: Form 5884-D.
Abstract: Under section 303(d)of the Taxpayer Certainty and
Disaster Tax Relief Act 2020, a qualified Tax-Exempt Organization
(including certain governmental entities) that continued to pay or
incur wages after activities of the organization(treated as an active
trade or business for this purpose) became inoperable because of damage
from a qualified disaster may be able to use Form 5884-D to claim the
2020 qualified disaster employee retention credit against certain
payroll taxes. The credit is equal to 40 percent of qualified wages for
each eligible employee (up to a maximum of $6,000 in qualified wages
per employee).
Current Actions: This is a new Form, with changes in the number
filers from a previously approved collection due to an adjustment to
estimates. The Instructions for Form 5884-D will direct filers on how
to report and claim these credits.
Type of Review: Extension of a currently approved collection.
Affected Public: Certain tax-exempt organizations, including
certain governmental entities.
Estimated Number of Respondents: 26,300.
Estimated Time per Respondent: 2.23 hours.
Estimated Total Annual Burden Hours: 58,649.
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.
[[Page 36188]]
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: June 30, 2021.
Sara L. Covington,
IRS Tax Analyst.
[FR Doc. 2021-14552 Filed 7-7-21; 8:45 am]
BILLING CODE 4830-01-P
