Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request Concerning Information Reporting for Form 1041-ES, 41718-41719 [2023-13624]
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41718
Federal Register / Vol. 88, No. 122 / Tuesday, June 27, 2023 / Notices
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Extension of Information
Collection Request Submitted for
Public Comment; Comment Request
Concerning Information Reporting for
Notice 2009–83
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 Notice
2009–83, Credit for Carbon Dioxide
Sequestration under Section 45Q.
DATES: Written comments should be
received on or before August 28, 2023
to be assured of consideration.
ADDRESSES: Direct all written comments
to Andre´s Garcia, Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224, or
by email to pra.comments@irs.gov.
Please include, ‘‘OMB Number: 1545–
2153—Public Comment Request Notice’’
in the Subject line.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the form and instructions
should be directed to Ronald J. Durbala,
at (202) 317–5746, at Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224, or
through the internet at
RJoseph.Durbala@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Credit for Carbon Dioxide
Sequestration under Section 45Q.
OMB Number: 1545–2153.
Form Project Number: Notice 2009–
83.
Abstract: The notice sets forth interim
guidance, pending the issuance of
regulations, relating to the credit for
carbon dioxide sequestration (CO2
sequestration credit) under § 45Q of the
Internal Revenue Code.
Current Actions: There is no change
in the burden previously approved by
OMB.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Responses: 30.
Estimated Time per Respondent: 6
hours.
ddrumheller on DSK120RN23PROD with NOTICES1
SUMMARY:
VerDate Sep<11>2014
18:54 Jun 26, 2023
Jkt 259001
Estimated Total Annual Burden
Hours: 180.
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.
Desired Focus of Comments: The
Internal Revenue Service (IRS) is
particularly interested in comments
that:
• Evaluate whether the proposed
collection of information is necessary
for the proper performance of the
functions of the agency, including
whether the information will have
practical utility.
• Evaluate the accuracy of the
agency’s estimate of the burden of the
proposed collection of information,
including the validity of the
methodology and assumptions used.
• Enhance the quality, utility, and
clarity of the information to be
collected; and
• Minimize the burden of the
collection of information on those who
are to respond, including using
appropriate automated, electronic,
mechanical, or other technological
collection techniques or other forms of
information technology, e.g., by
permitting electronic submissions of
responses.
Comments submitted in response to
this notice will be summarized and/or
included in the ICR for OMB approval
of the extension of the information
collection; they will also become a
matter of public record.
Approved: June 20, 2023.
Ronald J. Durbala,
IRS Tax Analyst.
[FR Doc. 2023–13623 Filed 6–26–23; 8:45 am]
BILLING CODE 4830–01–P
PO 00000
Frm 00133
Fmt 4703
Sfmt 4703
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Extension of Information
Collection Request Submitted for
Public Comment; Comment Request
Concerning Information Reporting for
Form 1041–ES
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 Form
1041–ES, Estimated Income Tax for
Estates and Trusts.
DATES: Written comments should be
received on or before August 28, 2023
to be assured of consideration.
ADDRESSES: Direct all written comments
to Andre´s Garcia, Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224, or
by email to pra.comments@irs.gov.
Please include, ‘‘OMB Number: 1545–
0971—Public Comment Request Notice’’
in the Subject line.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the form and instructions
should be directed to Ronald J. Durbala,
at (202) 317–5746, at Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224, or
through the internet at
RJoseph.Durbala@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Estimated Income Tax for
Estates and Trusts.
OMB Number: 1545–0971.
Form Project Number: Form 1041–ES.
Abstract: Internal Revenue Code
section 6654(1) imposes a penalty on
trusts, and in certain circumstances, a
decedent’s estate, for underpayment of
estimated tax. Form 1041–ES is used by
the fiduciary to make the estimated tax
payments. The form provides the IRS
with information to give estates and
trusts proper credit for estimated tax
payments. For first-time filers, the form
is available in an Over the Counter
(OTC) version at IRS offices. For
previous filers, the form is sent to them
by the IRS with preprinted vouchers in
the Optical Character Resolution (OCR)
version.
SUMMARY:
E:\FR\FM\27JNN1.SGM
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ddrumheller on DSK120RN23PROD with NOTICES1
Federal Register / Vol. 88, No. 122 / Tuesday, June 27, 2023 / Notices
Current Actions: The estimated
annual responses have increased by
211,239. This creates an increase in the
total estimated annual burden by
1,647,946 hours. Changes in the burden
estimates previously approved by OMB,
are due to corrections of filing data. This
form is being submitted for renewal
purposes only.
Type of Review: Revision of a
currently approved collection.
Affected Public: Individuals and
business or other for-profit
organizations.
Estimated Number of Responses:
791,141.
Estimated Time per Respondent: 4
hrs., 29 min.
Estimated Total Annual Burden
Hours: 3,565,694.
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.
Desired Focus of Comments: The
Internal Revenue Service (IRS) is
particularly interested in comments
that:
• Evaluate whether the proposed
collection of information is necessary
for the proper performance of the
functions of the agency, including
whether the information will have
practical utility.
• Evaluate the accuracy of the
agency’s estimate of the burden of the
proposed collection of information,
including the validity of the
methodology and assumptions used.
• Enhance the quality, utility, and
clarity of the information to be
collected; and
• Minimize the burden of the
collection of information on those who
are to respond, including using
appropriate automated, electronic,
mechanical, or other technological
collection techniques or other forms of
information technology, e.g., by
permitting electronic submissions of
responses.
Comments submitted in response to
this notice will be summarized and/or
included in the ICR for OMB approval
of the extension of the information
collection; they will also become a
matter of public record.
VerDate Sep<11>2014
18:54 Jun 26, 2023
Jkt 259001
Approved: June 20, 2023.
Ronald J. Durbala,
IRS Tax Analyst.
[FR Doc. 2023–13624 Filed 6–26–23; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Extension of Information
Collection Request Submitted for
Public Comment; Comment Request
Concerning Information Reporting for
Form 8802
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 Form
8802, Application for United States
Residency Certification.
DATES: Written comments should be
received on or before August 28, 2023
to be assured of consideration.
ADDRESSES: Direct all written comments
to Andre´s Garcia, Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224, or
by email to pra.comments@irs.gov.
Please include, ‘‘OMB Number: 1545–
1817—Public Comment Request Notice’’
in the Subject line.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the form and instructions
should be directed to Ronald J. Durbala,
at (202) 317–5746, at Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224, or
through the internet at
RJoseph.Durbala@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Application for United States
Residency Certification.
OMB Number: 1545–1817.
Form Project Number: Form 8802.
Abstract: An entity must use Form
8802 to apply for United States
Residency Certification. All requests for
U.S. residency certification must be
received on Form 8802, Application for
United States Residency Certification.
As proof of residency in the United
States and of entitlement to the benefits
of a tax treaty, U.S. Government
certification that you are a U.S. citizen,
SUMMARY:
PO 00000
Frm 00134
Fmt 4703
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41719
U.S. corporation, U.S. partnership, or
resident of the United States for
purposes of taxation.
Current Actions: There are no changes
being made to the form at this time. This
form is being submitted for renewal
purposes only.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households, business or other for-profit
organization, and not-for-profit
institution.
Estimated Number of Responses:
130,132.
Estimated Time per Respondent: 3
hrs., 38 min.
Estimated Total Annual Burden
Hours: 472,380.
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.
Desired Focus of Comments: The
Internal Revenue Service (IRS) is
particularly interested in comments
that:
• Evaluate whether the proposed
collection of information is necessary
for the proper performance of the
functions of the agency, including
whether the information will have
practical utility.
• Evaluate the accuracy of the
agency’s estimate of the burden of the
proposed collection of information,
including the validity of the
methodology and assumptions used.
• Enhance the quality, utility, and
clarity of the information to be
collected; and
• Minimize the burden of the
collection of information on those who
are to respond, including using
appropriate automated, electronic,
mechanical, or other technological
collection techniques or other forms of
information technology, e.g., by
permitting electronic submissions of
responses.
Comments submitted in response to
this notice will be summarized and/or
included in the ICR for OMB approval
of the extension of the information
collection; they will also become a
matter of public record.
E:\FR\FM\27JNN1.SGM
27JNN1
]]>Agencies
[Federal Register Volume 88, Number 122 (Tuesday, June 27, 2023)]
[Notices]
[Pages 41718-41719]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2023-13624]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Extension of Information Collection Request Submitted
for Public Comment; Comment Request Concerning Information Reporting
for Form 1041-ES
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 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 Form 1041-ES, Estimated Income Tax for Estates and Trusts.
DATES: Written comments should be received on or before August 28, 2023
to be assured of consideration.
ADDRESSES: Direct all written comments to Andr[eacute]s Garcia,
Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW,
Washington, DC 20224, or by email to [email protected]. Please
include, ``OMB Number: 1545-0971--Public Comment Request Notice'' in
the Subject line.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the form and instructions should be directed to Ronald J.
Durbala, at (202) 317-5746, at Internal Revenue Service, Room 6526,
1111 Constitution Avenue NW, Washington, DC 20224, or through the
internet at [email protected].
SUPPLEMENTARY INFORMATION:
Title: Estimated Income Tax for Estates and Trusts.
OMB Number: 1545-0971.
Form Project Number: Form 1041-ES.
Abstract: Internal Revenue Code section 6654(1) imposes a penalty
on trusts, and in certain circumstances, a decedent's estate, for
underpayment of estimated tax. Form 1041-ES is used by the fiduciary to
make the estimated tax payments. The form provides the IRS with
information to give estates and trusts proper credit for estimated tax
payments. For first-time filers, the form is available in an Over the
Counter (OTC) version at IRS offices. For previous filers, the form is
sent to them by the IRS with preprinted vouchers in the Optical
Character Resolution (OCR) version.
[[Page 41719]]
Current Actions: The estimated annual responses have increased by
211,239. This creates an increase in the total estimated annual burden
by 1,647,946 hours. Changes in the burden estimates previously approved
by OMB, are due to corrections of filing data. This form is being
submitted for renewal purposes only.
Type of Review: Revision of a currently approved collection.
Affected Public: Individuals and business or other for-profit
organizations.
Estimated Number of Responses: 791,141.
Estimated Time per Respondent: 4 hrs., 29 min.
Estimated Total Annual Burden Hours: 3,565,694.
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.
Desired Focus of Comments: The Internal Revenue Service (IRS) is
particularly interested in comments that:
Evaluate whether the proposed collection of information is
necessary for the proper performance of the functions of the agency,
including whether the information will have practical utility.
Evaluate the accuracy of the agency's estimate of the
burden of the proposed collection of information, including the
validity of the methodology and assumptions used.
Enhance the quality, utility, and clarity of the
information to be collected; and
Minimize the burden of the collection of information on
those who are to respond, including using appropriate automated,
electronic, mechanical, or other technological collection techniques or
other forms of information technology, e.g., by permitting electronic
submissions of responses.
Comments submitted in response to this notice will be summarized
and/or included in the ICR for OMB approval of the extension of the
information collection; they will also become a matter of public
record.
Approved: June 20, 2023.
Ronald J. Durbala,
IRS Tax Analyst.
[FR Doc. 2023-13624 Filed 6-26-23; 8:45 am]
BILLING CODE 4830-01-P
