Proposed Collection; Comment Request for Form 1098-MA, 67119 [2021-25647]
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Federal Register / Vol. 86, No. 224 / Wednesday, November 24, 2021 / Notices
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 1098–MA
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 information
collections, as required by the
Paperwork Reduction Act of 1995. The
IRS is soliciting comments concerning
Form 1098–MA, Mortgage Assistance
Payments.
DATES: Written comments should be
received on or before January 24, 2022
to be assured of consideration.
ADDRESSES: Direct all written comments
to Andres Garcia, Internal Revenue
Service, Room 6129, 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 Sara Covington,
(737) 800–6149, at 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: Mortgage Assistance Payments.
OMB Number: 1545–2221.
Form Number: Form 1098–MA.
Abstract: This form is a statement
reported to the IRS and to taxpayers. It
will be filed and furnished by State
Housing Finance Agencies (HFAs) and
HUD to report the total amounts of
mortgage assistance payments and
homeowner mortgage payments made to
mortgage servicers. The requirement for
the statements are authorized by Notice
2011–14, supported by Public Law 111–
203, sec. 1496, and Public Law 110–343,
Division A, sec. 109.
Current Actions: There were no
changes made to the document that
resulted in any change to the burden
previously reported to OMB. We are
making this submission to renew the
OMB approval.
Type of Review: Extension to
previously approved collection.
Affected Public: Individuals, Federal
Government, State, Local, or Tribal
Governments, and other Not-for-profit
organizations.
Estimated Number of Respondents:
52.
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SUMMARY:
VerDate Sep<11>2014
17:05 Nov 23, 2021
Jkt 256001
Estimated Time per Respondent: 2
hours 50 minutes.
Estimated Total Annual Burden
Hours: 170,400.
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 18, 2021.
Sara L. Covington,
IRS Tax Analyst.
[FR Doc. 2021–25647 Filed 11–23–21; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Agency Information Collection
Activities; Submission for OMB
Review; COVID Relief Programs:
Homeowner Assistance Fund and
Emergency Rental Assistance
Departmental Offices, U.S.
Department of the Treasury.
ACTION: Notice.
AGENCY:
The Department of the
Treasury will submit the following
information collection requests 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
SUMMARY:
PO 00000
Frm 00101
Fmt 4703
Sfmt 4703
67119
date of publication of this notice. The
public is invited to submit comments on
these requests.
DATES: Comments must be received on
or before December 27, 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:
1. Title: Emergency Rental Assistance
Program (ERA1).
OMB Control Number: 1505–0266.
Type of Review: Extension of a
currently approved collection.
Description: On December 27, 2020,
the President signed the Consolidated
Appropriations Act, 2021 (the ‘‘Act’’),
Public Law 116–260. Division N, Title
V, Section 501(a)(1) of the Act
established the Emergency Rental
Assistance (ERA 1) program and
provides $25 billion for the U.S.
Department of the Treasury (Treasury)
to make payments to States (defined to
include the District of Columbia), U.S.
Territories (Puerto Rico, U.S. Virgin
Islands, Guam, Northern Mariana
Islands, and American Samoa), Indian
tribes or Tribally Designated Housing
Entities, as applicable, the Department
of Hawaiian Home Lands, and certain
local governments with more than
200,000 residents (collectively the
‘‘eligible grantees’’) to provide financial
assistance and housing stability services
to eligible households.
Forms: Award and Payment Forms,
Compliance Reporting Forms.
Affected Public: State, Territorial,
Tribal, and certain Local Governments.
Estimated Number of Respondents:
5,445.
Frequency of Response: Once,
Monthly, Quarterly.
Estimated Total Number of Annual
Responses: 6,576.
Estimated Time per Response: 15
minutes to 1 hour for award and
payment forms, 4 hours to 30 hours for
compliance reporting.
Estimated Total Annual Burden
Hours: 49,773.
2. Title: Homeowner Assistance Fund.
OMB Control Number: 1505–0269.
Type of Review: Extension of a
currently approved collection.
E:\FR\FM\24NON1.SGM
24NON1
]]>Agencies
[Federal Register Volume 86, Number 224 (Wednesday, November 24, 2021)]
[Notices]
[Page 67119]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2021-25647]
[[Page 67119]]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Form 1098-MA
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
information collections, as required by the Paperwork Reduction Act of
1995. The IRS is soliciting comments concerning Form 1098-MA, Mortgage
Assistance Payments.
DATES: Written comments should be received on or before January 24,
2022 to be assured of consideration.
ADDRESSES: Direct all written comments to Andres Garcia, Internal
Revenue Service, Room 6129, 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 Sara
Covington, (737) 800-6149, at Internal Revenue Service, Room 6526, 1111
Constitution Avenue NW, Washington, DC 20224, or through the internet
at [email protected].
SUPPLEMENTARY INFORMATION:
Title: Mortgage Assistance Payments.
OMB Number: 1545-2221.
Form Number: Form 1098-MA.
Abstract: This form is a statement reported to the IRS and to
taxpayers. It will be filed and furnished by State Housing Finance
Agencies (HFAs) and HUD to report the total amounts of mortgage
assistance payments and homeowner mortgage payments made to mortgage
servicers. The requirement for the statements are authorized by Notice
2011-14, supported by Public Law 111-203, sec. 1496, and Public Law
110-343, Division A, sec. 109.
Current Actions: There were no changes made to the document that
resulted in any change to the burden previously reported to OMB. We are
making this submission to renew the OMB approval.
Type of Review: Extension to previously approved collection.
Affected Public: Individuals, Federal Government, State, Local, or
Tribal Governments, and other Not-for-profit organizations.
Estimated Number of Respondents: 52.
Estimated Time per Respondent: 2 hours 50 minutes.
Estimated Total Annual Burden Hours: 170,400.
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 18, 2021.
Sara L. Covington,
IRS Tax Analyst.
[FR Doc. 2021-25647 Filed 11-23-21; 8:45 am]
BILLING CODE 4830-01-P
