Proposed Collection; Requesting Comments on Form 1127, 57267-57268 [2021-22309]
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Federal Register / Vol. 86, No. 196 / Thursday, October 14, 2021 / Notices
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: October 7, 2021.
Jon R. Callahan,
Tax Analyst.
[FR Doc. 2021–22311 Filed 10–13–21; 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 proposed and/or
continuing information collections, as
required by the Paperwork Reduction
Act of 1995. The IRS is soliciting
comments concerning combined
information reporting.
DATES: Written comments should be
received on or before December 13, 2021
to be assured of consideration.
ADDRESSES: Direct all written comments
to Andres Garcia, Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224.
You must reference the information
collection’s title, form number,
reporting or record-keeping requirement
number, and OMB number in your
comment.
SUMMARY:
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.
The IRS is
currently seeking comments concerning
the following information collection
tools, reporting, and record-keeping
requirements:
Title: Combined Information
Reporting.
OMB Number: 1545–1667.
Regulation Project Number: Revenue
Procedure 99–50.
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SUPPLEMENTARY INFORMATION:
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Abstract: Revenue Procedure 99–50
permits combined information reporting
by a successor business entity (i.e., a
corporation, partnership, or sole
proprietorship) in certain situations
following a merger or an acquisition.
Combined information reporting may be
elected by a successor with respect to
certain Forms 1042–S and all forms in
series 1098, 1099, and 5498. The
procedures also apply to Forms 1097,
3921, 3922, and W–2G. The successor
must file a statement with the IRS
indicating what forms are being filed on
a combined basis.
Current Actions: There is no change to
the existing collection.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations, not-for-profit
institutions, and farms.
Estimated Number of Responses:
6,000.
Estimated Time per Respondent: 5
minutes.
Estimated Total Annual Burden
Hours: 500.
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.
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57267
Approved: October 7, 2021.
Jon R. Callahan,
Tax Analyst.
[FR Doc. 2021–22310 Filed 10–13–21; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Requesting
Comments on Form 1127
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. The IRS is soliciting
comments concerning Form 1127,
Application for Extension of Time for
Payment of Tax Due to Undue Hardship.
DATES: Written comments should be
received on or before December 13, 2021
to be assured of consideration.
ADDRESSES: Direct all written comments
to Andres Garcia, Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224.
You must reference the information
collection’s title, form number,
reporting or record-keeping requirement
number, and OMB number in your
comment.
SUMMARY:
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.
The IRS is
currently seeking comments concerning
the following information collection
tools, reporting, and record-keeping
requirements:
Title: Application for Extension of
Time for Payment of Tax Due to Undue
Hardship.
OMB Number: 1545–2131.
Form Number: Form 1127.
Abstract: Internal Revenue Code
section 6161 allows individual and
business taxpayers to request an
extension of time for payment of tax
shown or required to be shown on a
return or for a tax due on a notice of
SUPPLEMENTARY INFORMATION:
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57268
Federal Register / Vol. 86, No. 196 / Thursday, October 14, 2021 / Notices
deficiency. Form 1127 must be filed
with supporting documentation to
approve an extension, providing
evidence the taxpayer would sustain a
substantial financial loss if forced to pay
the tax or deficiency on the due date.
Current Actions: There is no change to
the existing collection.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households, Business or other for-profit
organizations.
Estimated Number of Responses:
1,000.
Estimated Time per Respondent: 7
hours, 26 minutes.
Estimated Total Annual Burden
Hours: 7,470.
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: October 7, 2021.
Jon R. Callahan,
Tax Analyst.
[FR Doc. 2021–22309 Filed 10–13–21; 8:45 am]
BILLING CODE 4830–01–P
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Jkt 256001
DEPARTMENT OF THE TREASURY
Agency Information Collection
Activities; Submission for OMB
Review; Comment Request;
Employer’s Annual Information Return
of Tip Income and Allocated Tips
Departmental Offices, U.S.
Department of the Treasury.
ACTION: Notice.
AGENCY:
The Department of the
Treasury will submit the following
information collection request 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 must be received on
or before November 15, 2021.
ADDRESSES: Written comments and
recommendations for the proposed
information collection should be sent
within 30 days of publication of this
notice to www.reginfo.gov/public/do/
PRAMain. Find this particular
information collection by selecting
‘‘Currently under 30-day Review—Open
for Public Comments’’ or by using the
search function.
FOR FURTHER INFORMATION CONTACT:
Copies of the submissions may be
obtained from Molly Stasko by emailing
PRA@treasury.gov, calling (202) 622–
8922, or viewing the entire information
collection request at www.reginfo.gov.
SUPPLEMENTARY INFORMATION:
SUMMARY:
Internal Revenue Service (IRS)
Title: Employer’s Annual Information
Return of Tip Income and Allocated
Tips.
OMB Control Number: 1545–0714.
Type of Review: Extension without
change of a currently approved
collection.
Description: Employers must annually
report to the IRS receipts and tips from
their large food or beverage
establishments. Employers use Form
8027 to report that information. In
addition, employers use Form 8027 to
determine if the employer must allocate
tips for tipped employees. Filers of
Form 8027 may be required to file
electronically. Employers operating
more than one food or beverage
establishment use Form 8027–T to send
multiple Forms 8027 to the IRS.
Affected Public: Businesses or otherfor-profits; Non-profit institutions; State,
Local, or Tribal Governments.
Form Number: IRS Form 8027 and
IRS Form 8027–T.
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Estimated Number of Respondents:
52,050.
Frequency of Response: Annually.
Estimated Total Number of Annual
Responses: 52,050.
Estimated Time per Response: 10
hours 22 minutes.
Estimated Total Annual Burden
Hours: 488,161 hours.
Authority: 44 U.S.C. 3501 et seq.
Dated: October 8, 2021.
Molly Stasko,
Treasury PRA Clearance Officer.
[FR Doc. 2021–22455 Filed 10–13–21; 8:45 am]
BILLING CODE 4830–01–P
UNIFIED CARRIER REGISTRATION
PLAN
Sunshine Act; Meeting
October 21, 2021, 12:00
p.m. to 2:00 p.m., Eastern time.
PLACE: This meeting will be accessible
via conference call and via Zoom
Meeting and Screenshare. Any
interested person may call (i) 1–929–
205–6099 (US Toll) or 1–669–900–6833
(US Toll) or (ii) 1–877–853–5247 (US
Toll Free) or 1–888–788–0099 (US Toll
Free), Meeting ID: 966 7365 6618, to
listen and participate in this meeting.
The website to participate via Zoom
Meeting and Screenshare is https://
kellen.zoom.us/j/96673656618.
STATUS: This meeting will be open to the
public.
MATTERS TO BE CONSIDERED: The Unified
Carrier Registration Plan Audit
Subcommittee (the ‘‘Subcommittee’’)
will continue its work in developing
and implementing the Unified Carrier
Registration Plan and Agreement. The
subject matter of this meeting will
include:
TIME AND DATE:
Proposed Agenda
I. Call to Order—Subcommittee Chair
The Subcommittee Chair will
welcome attendees, call the meeting to
order, call roll for the Subcommittee,
confirm whether a quorum is present,
and facilitate self-introductions.
II. Verification of Publication of
Meeting Notice—UCR Executive
Director
The UCR Executive Director will
verify the publication of the meeting
notice on the UCR website and
distribution to the UCR contact list via
email followed by the subsequent
publication of the notice in the Federal
Register.
E:\FR\FM\14OCN1.SGM
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]]>Agencies
[Federal Register Volume 86, Number 196 (Thursday, October 14, 2021)]
[Notices]
[Pages 57267-57268]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2021-22309]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Requesting Comments on Form 1127
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. The IRS is soliciting comments
concerning Form 1127, Application for Extension of Time for Payment of
Tax Due to Undue Hardship.
DATES: Written comments should be received on or before December 13,
2021 to be assured of consideration.
ADDRESSES: Direct all written comments to Andres Garcia, Internal
Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC
20224. 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 [email protected].
SUPPLEMENTARY INFORMATION: The IRS is currently seeking comments
concerning the following information collection tools, reporting, and
record-keeping requirements:
Title: Application for Extension of Time for Payment of Tax Due to
Undue Hardship.
OMB Number: 1545-2131.
Form Number: Form 1127.
Abstract: Internal Revenue Code section 6161 allows individual and
business taxpayers to request an extension of time for payment of tax
shown or required to be shown on a return or for a tax due on a notice
of
[[Page 57268]]
deficiency. Form 1127 must be filed with supporting documentation to
approve an extension, providing evidence the taxpayer would sustain a
substantial financial loss if forced to pay the tax or deficiency on
the due date.
Current Actions: There is no change to the existing collection.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals or households, Business or other for-
profit organizations.
Estimated Number of Responses: 1,000.
Estimated Time per Respondent: 7 hours, 26 minutes.
Estimated Total Annual Burden Hours: 7,470.
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: October 7, 2021.
Jon R. Callahan,
Tax Analyst.
[FR Doc. 2021-22309 Filed 10-13-21; 8:45 am]
BILLING CODE 4830-01-P
