Proposed Collection; Comment Request for Regulation Project, 60968 [2021-24088]
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60968
Federal Register / Vol. 86, No. 211 / Thursday, November 4, 2021 / Notices
carryforward DTAs in the July 2021
notice.
The agencies are still considering
comments received on the Tax NPR.
Therefore, the agencies are deferring
consideration of any instruction changes
related to DTAs to a future Paperwork
Reduction Act notice, which will also
provide an opportunity for additional
comment on the instructions. The
agencies did receive two comments on
the proposed instruction revisions for
DTAs, which will be considered when
developing that notice.
III. Timing
As stated in the July 2021 notice, the
proposed reporting change for the new
item related to SA–CCR would take
effect starting with the December 31,
2021, Call Report.
IV. Request for Comment
Public comment is requested on all
aspects of this joint notice. Comment is
specifically invited on:
(a) Whether the proposed revisions to
the collections of information that are
the subject of this notice are necessary
for the proper performance of the
agencies’ functions, including whether
the information has practical utility;
(b) The accuracy of the agencies’
estimates of the burden of the
information collections as they are
proposed to be revised, including the
validity of the methodology and
assumptions used;
(c) Ways to enhance the quality,
utility, and clarity of the information to
be collected;
(d) Ways to minimize the burden of
information collections 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.
Comments submitted in response to
this joint notice will be shared among
the agencies.
Patrick T. Tierney,
Assistant Director, Bank Advisory Office of
the Comptroller of the Currency.
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Board of Governors of the Federal Reserve
System.
Michele Taylor Fennell,
Deputy Associate Secretary of the Board.
Federal Deposit Insurance Corporation.
Dated at Washington, DC, on October 28,
2021.
James P. Sheesley,
Assistant Executive Secretary.
[FR Doc. 2021–24060 Filed 11–3–21; 8:45 am]
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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
Form 8928, Return of Certain Excise
Taxes of the Internal Revenue Code and
information collection requirements
related to employer comparable
contributions of HSAs and requirement
for filing excise tax under section
4980B, 4980D, 4980E & 4980G.
DATES: Written comments should be
received on or before January 3, 2022 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.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of this regulation should be
directed to Sara Covington, at Internal
Revenue Service, Room 6525, 1111
Constitution Avenue NW, Washington,
DC 20224, or at (737) 800–6149 or
through the internet at
Sara.L.Covington@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Form 8928—Return of Certain
Excise Taxes Under Chapter 43 of the
Internal Revenue Code & TD 9457—
Employer Comparable Contributions to
HSAs and requirement of Return for
filing excise taxes under sections 4980B,
4980D, 4980E and 4980G.
OMB Number: 1545–2146.
Form Number: 8928.
Regulation Project Number: REG–
120476–07 (TD 9457).
Abstract: Form 8928 is used by
employers, group health plans HMOs,
and third-party administrators to report
and pay excise taxes due for failures
under sections 4980B, 4980D, 4980E,
and 4980G. The information results
from the requirement form TD 9457 to
file a return for the payment of the
excise taxes under sections 4980B,
4980D, 4980E, and 4980G of the code.
SUMMARY:
PO 00000
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Current Actions: There are no changes
being made to the form or this existing
regulation at this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations, not-for-profit
organizations, and individuals.
Estimated Number of Respondents:
68.
Estimated Time per Respondent:
23.48 hours.
Estimated Total Annual Burden
Hours: 1,597.
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: November 1, 2021.
Sara L. Covington,
IRS Tax Analyst.
[FR Doc. 2021–24088 Filed 11–3–21; 8:45 am]
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]]>Agencies
[Federal Register Volume 86, Number 211 (Thursday, November 4, 2021)]
[Notices]
[Page 60968]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2021-24088]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Regulation Project
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 8928, Return of Certain Excise Taxes of the Internal
Revenue Code and information collection requirements related to
employer comparable contributions of HSAs and requirement for filing
excise tax under section 4980B, 4980D, 4980E & 4980G.
DATES: Written comments should be received on or before January 3, 2022
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.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of this regulation should be directed to Sara Covington, at
Internal Revenue Service, Room 6525, 1111 Constitution Avenue NW,
Washington, DC 20224, or at (737) 800-6149 or through the internet at
[email protected].
SUPPLEMENTARY INFORMATION:
Title: Form 8928--Return of Certain Excise Taxes Under Chapter 43
of the Internal Revenue Code & TD 9457--Employer Comparable
Contributions to HSAs and requirement of Return for filing excise taxes
under sections 4980B, 4980D, 4980E and 4980G.
OMB Number: 1545-2146.
Form Number: 8928.
Regulation Project Number: REG-120476-07 (TD 9457).
Abstract: Form 8928 is used by employers, group health plans HMOs,
and third-party administrators to report and pay excise taxes due for
failures under sections 4980B, 4980D, 4980E, and 4980G. The information
results from the requirement form TD 9457 to file a return for the
payment of the excise taxes under sections 4980B, 4980D, 4980E, and
4980G of the code.
Current Actions: There are no changes being made to the form or
this existing regulation at this time.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations, not-
for-profit organizations, and individuals.
Estimated Number of Respondents: 68.
Estimated Time per Respondent: 23.48 hours.
Estimated Total Annual Burden Hours: 1,597.
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: November 1, 2021.
Sara L. Covington,
IRS Tax Analyst.
[FR Doc. 2021-24088 Filed 11-3-21; 8:45 am]
BILLING CODE 4830-01-P
