Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple Internal Revenue Service (IRS) Information Collection Requests, 53551-53553 [2022-18748]
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Federal Register / Vol. 87, No. 168 / Wednesday, August 31, 2022 / Notices
PublicLiaison@irs.gov. Attendees are
encouraged to join at least 5–10 minutes
before the meeting begins.
Time permitting, after the close of this
discussion by IRSAC members,
interested persons may make oral
statements germane to the Council’s
work. Persons wishing to make oral
statements should contact Ms.
Stephanie Burch at PublicLiaison@
irs.gov and include the written text or
outline of comments they propose to
make orally. Such comments will be
limited to five minutes in length. In
addition, any interested person may file
a written statement for consideration by
the IRSAC by sending it to
PublicLiaison@irs.gov.
Dated: August 24, 2022.
John A. Lipold,
Designated Federal Officer, Internal Revenue
Service Advisory Council.
[FR Doc. 2022–18788 Filed 8–30–22; 8:45 am]
BILLING CODE P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Extension of Information
Collection Request Submitted for
Public Comment; Comment Request
Concerning Deduction for Energy
Efficient Commercial Buildings
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 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. Currently, the IRS is
soliciting comments concerning
deduction for energy efficient
commercial buildings.
DATES: Written comments should be
received on or before October 31, 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, or
by email to pra.comments@irs.gov.
Include 1545–2004 or Deduction for
Energy Efficient Commercial Buildings
in the subject line of the message.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of this collection should be
directed to LaNita Van Dyke, at (202)
317–6009, at Internal Revenue Service,
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SUMMARY:
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Room 6526, 1111 Constitution Avenue
NW, Washington, DC 20224, or through
the internet at Lanita.VanDyke@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Deduction for Energy Efficient
Commercial Buildings.
OMB Number: 1545–2004.
Regulation Project Number: Notice
2006–52; Notice 2008–40.
Form Number: IRS Form 7205.
Abstract: These notices set forth a
process that allows the owner of energy
efficient commercial building property
to certify that the property satisfies the
requirements of section 179D(c)(1) and
(d). These notices also provide a
procedure whereby the developer of
computer software may certify to the
Internal Revenue Service that the
software is acceptable for use in
calculating energy and power
consumption for purposes of section
179D of the Code. IRS Form 7205 will
be used to claim the deduction for
energy efficient commercial buildings.
Current Actions: IRS is creating Form
7205 to standardize the procedures for
claiming the deduction for energy
efficient commercial building and
renewing without changes to the
Notices.
Type of Review: Revision of a
currently approved collection.
Affected Public: Individuals or
households, Businesses, and other forprofit organizations.
Estimated Number of Respondents:
21,767.
Estimated Time per Respondent: 1.03
hours.
Estimated Total Annual Burden
Hours: 22,421.
The following paragraph applies to all
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 if 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;
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53551
(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: August 26, 2022.
Andres Garcia Leon,
Supervisory Tax Analyst.
[FR Doc. 2022–18827 Filed 8–30–22; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Agency Information Collection
Activities; Submission for OMB
Review; Comment Request; Multiple
Internal Revenue Service (IRS)
Information Collection Requests
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
date of publication of this notice. The
public is invited to submit comments on
these requests.
DATES: Comments should be received on
or before September 30, 2022 to be
assured of consideration.
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 Melody Braswell by
emailing PRA@treasury.gov, calling
(202) 622–1035, or viewing the entire
information collection request at
www.reginfo.gov.
SUPPLEMENTARY INFORMATION:
SUMMARY:
Internal Revenue Service (IRS)
1. Title: Recapture of Investment
Credit.
OMB Number: 1545–0166.
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Federal Register / Vol. 87, No. 168 / Wednesday, August 31, 2022 / Notices
Form Number: 4255.
Abstract: Internal Revenue Code
section 50(a) requires that a taxpayer’s
income tax be increased by the
investment credit recapture tax if the
taxpayer disposes of investment credit
property before the close of the
recapture period used in figuring the
original investment credit. Form 4255
provides for the computation of the
recapture tax.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations, individuals, and
farms.
Estimated Number of Respondents:
1,320.
Estimated Time per Respondent: 9
hours, 49 minutes.
Estimated Total Annual Burden
Hours: 12,949 hours.
2. Title: Tax on Accumulation
Distribution of Trusts.
OMB Number: 1545–0192.
Form Number: Form 4970.
Abstract: Internal Revenue Code 667
requires a tax to be paid by a beneficiary
of domestic or foreign trust on
accumulation distributions. Form 4970
is used to compute the tax adjustment
attributable to an accumulation
distribution and to verify whether the
correct tax has been paid on the
accumulation distribution.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households.
Estimated Number of Respondents:
30,000.
Estimated Time per Respondent: 1 hr.,
25 min.
Estimated Total Annual Burden
Hours: 42,900.
3. Title: Low-Income Housing Credit.
OMB Number: 1545–0984.
Form Number: 8586.
Abstract: Internal Revenue Code
section 42 permits owners of residential
rental projects providing low-income
housing to claim a tax credit for part of
the cost of constructing or rehabilitating
such low-income housing. Form 8586 is
used by taxpayers to compute the credit
and by the IRS to verify that the correct
credit has been claimed.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households, and businesses, or other
for-profit organizations.
Estimated Number of Respondents:
779.
Estimated Time per Respondent: 8
hrs., 48 min.
Estimated Total Annual Burden
Hours: 6,855.
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4. Title: Change of Address or Change
of Address or Responsible Party—
Business.
OMB Number: 1545–1163.
Form Numbers: 8822 and 8822–B.
Abstract: Form 8822 is used by
taxpayers to notify the Internal Revenue
Service that they have changed their
home or business address or business
location. Form 8822–B is used to notify
the Internal Revenue Service of a change
in a business mailing address, business
location, or the identity of a responsible
party.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households, business or other for-profit
organizations, not-for-profit institutions,
farms, and Federal, state, local or tribal
governments.
Estimated Number of Respondents:
1,000,000.
Estimated Time per Respondent: 13
minutes.
Estimated Total Annual Burden
Hours: 222,942 hours.
5. Title: Commercial Revitalization
Deduction.
OMB Number: 1545–1818.
Form Number: 2003–38.
Abstract: Pursuant to § 1400I of the
Internal Revenue Code, Revenue
Procedure 2003–38 provides the time
and manner for states to make
allocations of commercial revitalization
expenditures to a new or substantially
rehabilitated building that is placed in
service in a renewal community.
Type of Review: Extension of a
currently approved collection.
Affected Public: State, local and tribal
governments, and business or other forprofit organizations.
Estimated Number of Respondents:
80.
Estimated Time per Respondent: 2
hours, 30 minutes.
Estimated Total Annual Burden
Hours: 200.
6. Title: Return by a Shareholder
Making Certain Late Elections To End
Treatment as a Passive Foreign
Investment Company.
OMB Number: 1545–1950.
Form Number: 8621–A.
Abstract: Form 8621–A is necessary
for certain taxpayers/shareholders who
are investors in passive foreign
investment companies (PFIC’s) to
request late deemed sale or late deemed
dividend elections (late purging
elections) under Reg. 1.1298–3(e). The
form provides a taxpayer/shareholder
the opportunity to fulfill the
requirements of the regulation in
making the election by asserting the
following: (i) The election is being made
before an IRS agent has raised on audit
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the PFIC status of the foreign
corporation for any taxable year of the
taxpayer/shareholder; (ii) the taxpayer/
shareholder is agreeing (by submitting
Form 8621–A) to eliminate any
prejudice to the interests of the U.S.
government on account of the taxpayer/
shareholder’s inability to make timely
purging elections; and (iii) the taxpayer/
shareholder shows as a balance due on
Form 8621–A an amount reflecting tax
plus interest as determined under Reg.
1.1298(e)(3).
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals and
households, businesses and other forprofit organizations.
Estimated Number of Respondents: 1.
Estimated Time per Respondent: 78
hours, 30 minutes.
Estimated Total Annual Burden
Hours: 79 hours.
7. Title: Contributions of Motor
Vehicles, Boats, and Airplanes.
OMB Number: 1545–1959.
Form Number: Form 1098–C.
Abstract: Section 884 of the American
Jobs Creation Act of 2004 (Pub. L. 108–
357) added paragraph 12 to section
170(f) for contributions of used motor
vehicles, boats, and airplanes. Section
170(f)(12) requires that a donee
organization provide an
acknowledgement to the donor of this
type of property and is required to file
the same information to the Internal
Revenue Service.
Form 1098–C is used to report
charitable contributions of motor
vehicles, boats, and airplanes after
December 31, 2004.
Type of Review: Revision of a
currently approved collection.
Affected Public: Businesses or other
for-profits, Individuals or households,
Farms, or Not-for-profit institutions.
Estimated Number of Respondents:
110,400.
Estimated Time per Respondent: 18
min.
Estimated Total Annual Burden
Hours: 34,224.
8. Title: Profit or Loss From Farming.
OMB Number: 1545–1975.
Form Number: Schedule F (Form
1040).
Abstract: Schedule F, (Form 1040) is
used by individuals, estate or trust to
report their farm income or loss and
expenses. The data is used to verify that
the items reported on the form are
correct and also for general statistical
use.
Type of Review: Extension of a
currently approved collection.
Affected Public: Businesses and other
for-profit organizations, Farming.
Estimated Number of Respondents:
26,546.
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Estimated Time per Respondent: 19
hours.
Estimated Total Annual Burden
Hours: 504,374.
9. Title: Form 14039, Identity Theft
Affidavit, Form 14039 (SP), Declaracion
Jurada sobre el Robo de Identidad, Form
14039–B, Business Identity Theft
Affidavit and Form 14039–B (SP),
Declaracion Jurada sobre el Robo de
Identidad de un Negocio.
OMB Number: 1545–2139.
Form Numbers: 14039, 14039 (SP),
14039–B and 14039–B (SP).
Abstract: The primary purpose of
these forms is to provide a method of
reporting identity theft issues to the IRS
so that the IRS may document situations
where individuals or businesses are or
may be victims of identity theft.
Additional purposes include the use in
the determination of proper tax liability
and to relieve taxpayer burden. The
information may be disclosed only as
provided by 26 U.S.C. 6103.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households, business or other for-profit
organizations and not-for-profit
institutions. Forms 14039 and 14039
(SP).
Estimated Number of Respondents:
382,433.
Estimated Time per Respondent: 1
hour 20 minutes.
Estimated Total Annual Burden
Hours: 508,636. Forms 14039–B and
14039–B (SP).
Estimated Number of Respondents:
20,000.
Estimated Time per Respondent: 18
minutes.
Estimated Total Annual Burden
Hours: 6,200.
Title: Notice of Medical Necessity
Criteria under the Mental Health Parity
and Addiction Equity Act of 2008.
10. OMB Number: 1545–2165.
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Abstract: This document contains
previously approved final rules
implementing the Paul Wellstone and
Pete Domenici Mental Health Parity and
Addiction Equity Act (MHPAEA) of
2008, which requires parity between
mental health or substance use disorder
benefits and medical/surgical benefits
with respect to financial requirements
and treatment limitations under group
health plans and group and individual
health insurance coverage.
Type of Review: Revision of a
currently approved collection.
Affected Public: Business or other forprofit organizations, individuals or
households, and not for profit
institutions.
Estimated Number of Respondents:
1,413,420.
Estimated Time per Response: 2.1557.
Estimated Total Annual Burden
Hours: 3,046,961.
11. Title: Request for Annual
Registration Statement Identifying
Separated Participants with Deferred
Vested Benefits.
OMB Number: 1545–2187.
Form Number: 8955–SSA.
Abstract: Form 8955–SSA, the
designated successor to Schedule SSA
(Form 5500), is used to satisfy the
reporting requirements of Internal
Revenue Code section 6057(a). Plan
administrators of employee benefit
plans subject to the vesting standards of
ERISA section 203 use the form to
report information about separated
participants with deferred vested
benefits under the plan. The
information is generally given to the
Social Security Administration (SSA),
which provides the reported
information to separated participants
when they file for social security
benefits.
Type of Review: Extension of a
currently approved collection.
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53553
Affected Public: Businesses and other
for-profit organizations.
Estimated Number of Respondents:
200,000.
Estimated Time per Respondent: 50
minutes.
Estimated Total Annual Burden
Hours: 166,000 hours.
12. Title: Guidance Regarding the
Transition Tax Under Section 965 and
Related Provisions.
OMB Number: 1545–2280.
Form Number: TD 9846.
Abstract: The Tax Cuts and Jobs Act,
Section 14103 (Pub. L. 115–97), provide
for reconciliation pursuant to titles II
and V of the concurrent resolution on
the budget for fiscal year 2018, amended
section 965 of the Internal Revenue
Code. Because of the amendment,
certain taxpayers are required to include
in income an amount based on the
accumulated post-1986 deferred foreign
income of certain corporations that they
own either directly or indirectly through
other entities. This collection covers the
guidance regarding the transition tax
under section 965. The regulations
affect United States persons with direct
or indirect ownership interests in
certain foreign corporations.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations, Individuals, or
households.
Estimated Number of Respondents:
100,000.
Estimated Time per Respondent: 5
hrs.
Estimated Total Annual Burden
Hours: 500,000.
(Authority: 44 U.S.C. 3501 et seq.)
Melody Braswell,
Treasury PRA Clearance Officer.
[FR Doc. 2022–18748 Filed 8–30–22; 8:45 am]
BILLING CODE 4830–01–P
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]]>Agencies
[Federal Register Volume 87, Number 168 (Wednesday, August 31, 2022)]
[Notices]
[Pages 53551-53553]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2022-18748]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Agency Information Collection Activities; Submission for OMB
Review; Comment Request; Multiple Internal Revenue Service (IRS)
Information Collection Requests
AGENCY: Departmental Offices, U.S. Department of the Treasury.
ACTION: Notice.
-----------------------------------------------------------------------
SUMMARY: 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 date of publication of this
notice. The public is invited to submit comments on these requests.
DATES: Comments should be received on or before September 30, 2022 to
be assured of consideration.
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 Melody Braswell by emailing [email protected], calling
(202) 622-1035, or viewing the entire information collection request at
www.reginfo.gov.
SUPPLEMENTARY INFORMATION:
Internal Revenue Service (IRS)
1. Title: Recapture of Investment Credit.
OMB Number: 1545-0166.
[[Page 53552]]
Form Number: 4255.
Abstract: Internal Revenue Code section 50(a) requires that a
taxpayer's income tax be increased by the investment credit recapture
tax if the taxpayer disposes of investment credit property before the
close of the recapture period used in figuring the original investment
credit. Form 4255 provides for the computation of the recapture tax.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations,
individuals, and farms.
Estimated Number of Respondents: 1,320.
Estimated Time per Respondent: 9 hours, 49 minutes.
Estimated Total Annual Burden Hours: 12,949 hours.
2. Title: Tax on Accumulation Distribution of Trusts.
OMB Number: 1545-0192.
Form Number: Form 4970.
Abstract: Internal Revenue Code 667 requires a tax to be paid by a
beneficiary of domestic or foreign trust on accumulation distributions.
Form 4970 is used to compute the tax adjustment attributable to an
accumulation distribution and to verify whether the correct tax has
been paid on the accumulation distribution.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals or households.
Estimated Number of Respondents: 30,000.
Estimated Time per Respondent: 1 hr., 25 min.
Estimated Total Annual Burden Hours: 42,900.
3. Title: Low-Income Housing Credit.
OMB Number: 1545-0984.
Form Number: 8586.
Abstract: Internal Revenue Code section 42 permits owners of
residential rental projects providing low-income housing to claim a tax
credit for part of the cost of constructing or rehabilitating such low-
income housing. Form 8586 is used by taxpayers to compute the credit
and by the IRS to verify that the correct credit has been claimed.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals or households, and businesses, or
other for-profit organizations.
Estimated Number of Respondents: 779.
Estimated Time per Respondent: 8 hrs., 48 min.
Estimated Total Annual Burden Hours: 6,855.
4. Title: Change of Address or Change of Address or Responsible
Party--Business.
OMB Number: 1545-1163.
Form Numbers: 8822 and 8822-B.
Abstract: Form 8822 is used by taxpayers to notify the Internal
Revenue Service that they have changed their home or business address
or business location. Form 8822-B is used to notify the Internal
Revenue Service of a change in a business mailing address, business
location, or the identity of a responsible party.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals or households, business or other for-
profit organizations, not-for-profit institutions, farms, and Federal,
state, local or tribal governments.
Estimated Number of Respondents: 1,000,000.
Estimated Time per Respondent: 13 minutes.
Estimated Total Annual Burden Hours: 222,942 hours.
5. Title: Commercial Revitalization Deduction.
OMB Number: 1545-1818.
Form Number: 2003-38.
Abstract: Pursuant to Sec. 1400I of the Internal Revenue Code,
Revenue Procedure 2003-38 provides the time and manner for states to
make allocations of commercial revitalization expenditures to a new or
substantially rehabilitated building that is placed in service in a
renewal community.
Type of Review: Extension of a currently approved collection.
Affected Public: State, local and tribal governments, and business
or other for-profit organizations.
Estimated Number of Respondents: 80.
Estimated Time per Respondent: 2 hours, 30 minutes.
Estimated Total Annual Burden Hours: 200.
6. Title: Return by a Shareholder Making Certain Late Elections To
End Treatment as a Passive Foreign Investment Company.
OMB Number: 1545-1950.
Form Number: 8621-A.
Abstract: Form 8621-A is necessary for certain taxpayers/
shareholders who are investors in passive foreign investment companies
(PFIC's) to request late deemed sale or late deemed dividend elections
(late purging elections) under Reg. 1.1298-3(e). The form provides a
taxpayer/shareholder the opportunity to fulfill the requirements of the
regulation in making the election by asserting the following: (i) The
election is being made before an IRS agent has raised on audit the PFIC
status of the foreign corporation for any taxable year of the taxpayer/
shareholder; (ii) the taxpayer/shareholder is agreeing (by submitting
Form 8621-A) to eliminate any prejudice to the interests of the U.S.
government on account of the taxpayer/shareholder's inability to make
timely purging elections; and (iii) the taxpayer/shareholder shows as a
balance due on Form 8621-A an amount reflecting tax plus interest as
determined under Reg. 1.1298(e)(3).
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals and households, businesses and other
for-profit organizations.
Estimated Number of Respondents: 1.
Estimated Time per Respondent: 78 hours, 30 minutes.
Estimated Total Annual Burden Hours: 79 hours.
7. Title: Contributions of Motor Vehicles, Boats, and Airplanes.
OMB Number: 1545-1959.
Form Number: Form 1098-C.
Abstract: Section 884 of the American Jobs Creation Act of 2004
(Pub. L. 108-357) added paragraph 12 to section 170(f) for
contributions of used motor vehicles, boats, and airplanes. Section
170(f)(12) requires that a donee organization provide an
acknowledgement to the donor of this type of property and is required
to file the same information to the Internal Revenue Service.
Form 1098-C is used to report charitable contributions of motor
vehicles, boats, and airplanes after December 31, 2004.
Type of Review: Revision of a currently approved collection.
Affected Public: Businesses or other for-profits, Individuals or
households, Farms, or Not-for-profit institutions.
Estimated Number of Respondents: 110,400.
Estimated Time per Respondent: 18 min.
Estimated Total Annual Burden Hours: 34,224.
8. Title: Profit or Loss From Farming.
OMB Number: 1545-1975.
Form Number: Schedule F (Form 1040).
Abstract: Schedule F, (Form 1040) is used by individuals, estate or
trust to report their farm income or loss and expenses. The data is
used to verify that the items reported on the form are correct and also
for general statistical use.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses and other for-profit organizations,
Farming.
Estimated Number of Respondents: 26,546.
[[Page 53553]]
Estimated Time per Respondent: 19 hours.
Estimated Total Annual Burden Hours: 504,374.
9. Title: Form 14039, Identity Theft Affidavit, Form 14039 (SP),
Declaracion Jurada sobre el Robo de Identidad, Form 14039-B, Business
Identity Theft Affidavit and Form 14039-B (SP), Declaracion Jurada
sobre el Robo de Identidad de un Negocio.
OMB Number: 1545-2139.
Form Numbers: 14039, 14039 (SP), 14039-B and 14039-B (SP).
Abstract: The primary purpose of these forms is to provide a method
of reporting identity theft issues to the IRS so that the IRS may
document situations where individuals or businesses are or may be
victims of identity theft. Additional purposes include the use in the
determination of proper tax liability and to relieve taxpayer burden.
The information may be disclosed only as provided by 26 U.S.C. 6103.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals or households, business or other for-
profit organizations and not-for-profit institutions. Forms 14039 and
14039 (SP).
Estimated Number of Respondents: 382,433.
Estimated Time per Respondent: 1 hour 20 minutes.
Estimated Total Annual Burden Hours: 508,636. Forms 14039-B and
14039-B (SP).
Estimated Number of Respondents: 20,000.
Estimated Time per Respondent: 18 minutes.
Estimated Total Annual Burden Hours: 6,200.
Title: Notice of Medical Necessity Criteria under the Mental Health
Parity and Addiction Equity Act of 2008.
10. OMB Number: 1545-2165.
Abstract: This document contains previously approved final rules
implementing the Paul Wellstone and Pete Domenici Mental Health Parity
and Addiction Equity Act (MHPAEA) of 2008, which requires parity
between mental health or substance use disorder benefits and medical/
surgical benefits with respect to financial requirements and treatment
limitations under group health plans and group and individual health
insurance coverage.
Type of Review: Revision of a currently approved collection.
Affected Public: Business or other for-profit organizations,
individuals or households, and not for profit institutions.
Estimated Number of Respondents: 1,413,420.
Estimated Time per Response: 2.1557.
Estimated Total Annual Burden Hours: 3,046,961.
11. Title: Request for Annual Registration Statement Identifying
Separated Participants with Deferred Vested Benefits.
OMB Number: 1545-2187.
Form Number: 8955-SSA.
Abstract: Form 8955-SSA, the designated successor to Schedule SSA
(Form 5500), is used to satisfy the reporting requirements of Internal
Revenue Code section 6057(a). Plan administrators of employee benefit
plans subject to the vesting standards of ERISA section 203 use the
form to report information about separated participants with deferred
vested benefits under the plan. The information is generally given to
the Social Security Administration (SSA), which provides the reported
information to separated participants when they file for social
security benefits.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses and other for-profit organizations.
Estimated Number of Respondents: 200,000.
Estimated Time per Respondent: 50 minutes.
Estimated Total Annual Burden Hours: 166,000 hours.
12. Title: Guidance Regarding the Transition Tax Under Section 965
and Related Provisions.
OMB Number: 1545-2280.
Form Number: TD 9846.
Abstract: The Tax Cuts and Jobs Act, Section 14103 (Pub. L. 115-
97), provide for reconciliation pursuant to titles II and V of the
concurrent resolution on the budget for fiscal year 2018, amended
section 965 of the Internal Revenue Code. Because of the amendment,
certain taxpayers are required to include in income an amount based on
the accumulated post-1986 deferred foreign income of certain
corporations that they own either directly or indirectly through other
entities. This collection covers the guidance regarding the transition
tax under section 965. The regulations affect United States persons
with direct or indirect ownership interests in certain foreign
corporations.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations,
Individuals, or households.
Estimated Number of Respondents: 100,000.
Estimated Time per Respondent: 5 hrs.
Estimated Total Annual Burden Hours: 500,000.
(Authority: 44 U.S.C. 3501 et seq.)
Melody Braswell,
Treasury PRA Clearance Officer.
[FR Doc. 2022-18748 Filed 8-30-22; 8:45 am]
BILLING CODE 4830-01-P
