Proposed Collection; Comment Request for Forms 2210 and 2210-F, 39101 [2021-15766]
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Federal Register / Vol. 86, No. 139 / Friday, July 23, 2021 / Notices
• 12 CFR 4.33: Request for non-public
OCC records or testimony;
• 12 CFR 4.35(b)(3): Third parties
requesting testimony;
• 12 CFR 4.37(a)(2): OCC former
employee notifying OCC of subpoena;
• 12 CFR 4.37(a) and (b): Prohibition
on dissemination of released
information;
• 12 CFR 4.38(a) and (b): Restrictions
on dissemination of released
information; and
• 12 CFR 4.39(d): Request for
authenticated records or certificate of
nonexistence of records.
The OCC uses the information to
process requests for non-public OCC
information and to determine if
sufficient grounds exist for the OCC to
release the requested information or
provide testimony that would include a
discussion of non-public information.
This information collection facilitates
the processing of requests and expedites
the OCC’s release of non-public
information and testimony to the
requester, as appropriate.
Type of Review: Extension, without
change, of a currently approved
collection.
Affected Public: Businesses or other
for-profit; individuals.
Number of Respondents: 2.
Frequency of Response: On occasion.
Total Annual Burden: 6 hours.
On April 8, 2021, the OCC published
a 60-day notice for this information
collection, 86 FR 18371. No comments
were received. Comments continue to be
invited on:
(a) Whether the collection of
information is necessary for the proper
performance of the functions of the
agency, including whether the
information has 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 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.
Theodore J. Dowd,
Deputy Chief Counsel, Office of the
Comptroller of the Currency.
[FR Doc. 2021–15659 Filed 7–22–21; 8:45 am]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Forms 2210 and 2210–F
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 2210, Underpayment
of Estimated Tax by Individuals, Estate,
and Trusts, and Form 2210–F,
Underpayment of Estimated Tax by
Farmers and Fishermen.
DATES: Written comments should be
received on or before September 21,
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 forms and instructions
should be directed to Sara Covington at
Internal Revenue Service, (737) 800–
6149, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224, or
through the internet at
Sara.L.Covington@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Underpayment of Estimated Tax
by Individuals, Estate, and Trusts (Form
2210), and Underpayment of Estimated
Tax by Farmers and Fishermen (Form
2210–F).
OMB Number: 1545–0140.
Form Number: 2210 AND 2210–F.
Abstract: Internal Revenue Code
section 6654 imposes a penalty for
failure to pay estimated tax. Form 2210
is used by individuals, estates, and
trusts. Form 2210–F is used by farmers
and fisherman to determine whether
they are subject to the penalty and to
compute the penalty if it applies. The
Service uses this information to
determine whether taxpayers are subject
to the penalty, and to verify the penalty
amount. If you’re self-employed, the
Coronavirus Aid, Relief and Economic
Security (CARES) Act allows you to
defer the deposit or payment of 50% of
the social security tax on net earnings
from self-employment imposed on
SUMMARY:
PO 00000
Frm 00132
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39101
March 27, 2020, through December 31,
2020.
Current Actions: There are no changes
to the forms at this time; the burden
hours are reduced based on the most
current filing data.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households, business or other for-profit
organizations, and farms.
Estimated Number of Respondents:
80,150.
Estimated Time per Respondent: 4
hrs.
Estimated Total Annual Burden
Hours: 312,897.
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: July 20, 2021.
Sara L. Covington,
IRS, Tax Analyst.
[FR Doc. 2021–15766 Filed 7–22–21; 8:45 am]
BILLING CODE 4830–01–P
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[Federal Register Volume 86, Number 139 (Friday, July 23, 2021)]
[Notices]
[Page 39101]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2021-15766]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Forms 2210 and 2210-F
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 Form
2210, Underpayment of Estimated Tax by Individuals, Estate, and Trusts,
and Form 2210-F, Underpayment of Estimated Tax by Farmers and
Fishermen.
DATES: Written comments should be received on or before September 21,
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 forms and instructions should be directed to Sara
Covington at Internal Revenue Service, (737) 800-6149, Room 6526, 1111
Constitution Avenue NW, Washington, DC 20224, or through the internet
at [email protected].
SUPPLEMENTARY INFORMATION:
Title: Underpayment of Estimated Tax by Individuals, Estate, and
Trusts (Form 2210), and Underpayment of Estimated Tax by Farmers and
Fishermen (Form 2210-F).
OMB Number: 1545-0140.
Form Number: 2210 AND 2210-F.
Abstract: Internal Revenue Code section 6654 imposes a penalty for
failure to pay estimated tax. Form 2210 is used by individuals,
estates, and trusts. Form 2210-F is used by farmers and fisherman to
determine whether they are subject to the penalty and to compute the
penalty if it applies. The Service uses this information to determine
whether taxpayers are subject to the penalty, and to verify the penalty
amount. If you're self-employed, the Coronavirus Aid, Relief and
Economic Security (CARES) Act allows you to defer the deposit or
payment of 50% of the social security tax on net earnings from self-
employment imposed on March 27, 2020, through December 31, 2020.
Current Actions: There are no changes to the forms at this time;
the burden hours are reduced based on the most current filing data.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals or households, business or other for-
profit organizations, and farms.
Estimated Number of Respondents: 80,150.
Estimated Time per Respondent: 4 hrs.
Estimated Total Annual Burden Hours: 312,897.
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: July 20, 2021.
Sara L. Covington,
IRS, Tax Analyst.
[FR Doc. 2021-15766 Filed 7-22-21; 8:45 am]
BILLING CODE 4830-01-P
