Proposed Collection; Requesting Comments on Form 1041-QFT, 67438-67439 [2023-21517]
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Federal Register / Vol. 88, No. 188 / Friday, September 29, 2023 / Notices
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: September 26, 2023.
Molly J. Stasko,
Senior Tax Analyst.
[FR Doc. 2023–21530 Filed 9–28–23; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Requesting
Comments on Form 8835
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 8835, Renewable Electricity
Production Credit.
lotter on DSK11XQN23PROD with NOTICES1
SUMMARY:
VerDate Sep<11>2014
21:46 Sep 28, 2023
Jkt 259001
Written comments should be
received on or before November 28,
2023 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 OMB Control No. 1545–1362 in
the subject line of the message.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of this collection 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.
SUPPLEMENTARY INFORMATION:
The IRS is currently seeking
comments concerning the following
information collection tools, reporting,
and record-keeping requirements:
Title: Form 8835, Renewable
Electricity Production Credit.
OMB Number: 1545–1362.
Form Number: Form 8835.
Abstract: Form 8835 is used to claim
the renewable electricity production
credit. The credit is allowed for the sale
of electricity produced in the United
States or U.S. territories from qualified
energy resources at a qualified facility.
The IRS uses the information reported
on the form to ensure that the credit is
correctly computed.
Current Actions: There are changes to
the existing collection. The form was
revised to include information about the
qualified facility, add lines for new
credits, and remove lines for expired
credits. The estimated number of
responses was reduced to eliminate
duplication of burden estimates. The
estimated burden for individuals filing
Form 8835 is approved under OMB
control number 1545–0074, and the
estimated burden for businesses filing
Form 8835 is approved under OMB
control number 1545–0123.
Type of Review: Revision of a
currently approved collection.
Affected Public: Business or other forprofit organizations; not-for-profit
organizations.
Estimated Number of Responses: 40.
Estimated Time Per Respondent: 17
hours, 24 minutes.
Estimated Total Annual Burden
Hours: 697.
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.
DATES:
PO 00000
Frm 00214
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Sfmt 4703
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: September 26, 2023.
Jon R. Callahan,
Senior Tax Analyst.
[FR Doc. 2023–21518 Filed 9–28–23; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Requesting
Comments on Form 1041–QFT
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 1041–QFT,
U.S. Income Tax Return for Qualified
Funeral Trusts.
DATES: Written comments should be
received on or before November 28,
2023 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
SUMMARY:
E:\FR\FM\29SEN1.SGM
29SEN1
lotter on DSK11XQN23PROD with NOTICES1
Federal Register / Vol. 88, No. 188 / Friday, September 29, 2023 / Notices
by email to pra.comments@irs.gov.
Include OMB Control No. 1593 in the
subject line of the message.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of this collection 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.
SUPPLEMENTARY INFORMATION: The IRS is
currently seeking comments concerning
the following information collection
tools, reporting, and record-keeping
requirements:
Title: Pre-Screening Notice and
Certification Request for the Work
Opportunity Credit.
OMB Number: 1545–1593.
Form Number: Form 1041–QFT.
Abstract: Internal Revenue Code
section 685 allows the trustee certain
trusts to make an election for the trust
to be taxed as a qualified funeral trust
(QFT). The trustee of a QFT files Form
1041–QFT to report the income,
deductions, gains, losses, and tax
liability of the QFT. The IRS uses the
information on the form to determine
that the trustee filed the proper return
and paid the correct tax.
Current Actions: There is a change to
the existing collection. A line is being
added to the form to include the elective
payment election amount reported on
Form 3800.
Type of Review: Revision of a
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Responses:
15,000.
Estimated Time per Respondent: 20
hours, 40 minutes.
Estimated Total Annual Burden
Hours: 310,350.
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:
VerDate Sep<11>2014
21:46 Sep 28, 2023
Jkt 259001
(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: September 26, 2023.
Jon R. Callahan,
Senior Tax Analyst.
[FR Doc. 2023–21517 Filed 9–28–23; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Generic Clearance for the
Collection of Qualitative Feedback on
Agency Service Delivery
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 continuing
information collections, as required by
the Paperwork Reduction Act of 1995.
The IRS is soliciting comments
concerning generic clearance for the
collection of qualitative feedback on
agency service delivery.
DATES: Written comments should be
received on or before November 28,
2023 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 1545–2208 or Generic Clearance
for the Collection of Qualitative
Feedback on Agency Service Delivery.
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,
Room 6526, 1111 Constitution Avenue
SUMMARY:
PO 00000
Frm 00215
Fmt 4703
Sfmt 4703
67439
NW, Washington, DC 20224, or through
the internet at Lanita.VanDyke@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Generic Clearance for the
Collection of Qualitative Feedback on
Agency Service Delivery.
OMB Number: 1545–2208.
Abstract: Executive Order 12862
directs Federal agencies to provide
service to the public that matches or
exceeds the best service available in the
private sector. In order to work
continuously to ensure that our
programs are effective and meet our
customers’ needs, The Internal Revenue
Service (hereafter ‘‘the Agency’’) seeks
to obtain OMB approval of a generic
clearance to collect qualitative feedback
on our service delivery. By qualitative
feedback we mean information that
provides useful insights on perceptions
and opinions, but are not statistical
surveys that yield quantitative results
that can be generalized to the
population of study.
Current Actions: The IRS will be
conducting different opinion surveys,
focus group sessions, think-aloud
interviews, and usability studies
regarding cognitive research
surrounding forms submission or IRS
system/product development.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals and
businesses or other for-profit
organizations.
Estimated Number of Respondents:
150,000.
Estimated Time Per Response: 6
minutes.
Estimated Total Annual Burden
Hours: 15,000.
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
E:\FR\FM\29SEN1.SGM
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]]>Agencies
[Federal Register Volume 88, Number 188 (Friday, September 29, 2023)]
[Notices]
[Pages 67438-67439]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2023-21517]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Requesting Comments on Form 1041-QFT
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 1041-QFT, U.S. Income Tax Return for Qualified Funeral
Trusts.
DATES: Written comments should be received on or before November 28,
2023 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
[[Page 67439]]
by email to [email protected]. Include OMB Control No. 1593 in the
subject line of the message.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of this collection 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: Pre-Screening Notice and Certification Request for the Work
Opportunity Credit.
OMB Number: 1545-1593.
Form Number: Form 1041-QFT.
Abstract: Internal Revenue Code section 685 allows the trustee
certain trusts to make an election for the trust to be taxed as a
qualified funeral trust (QFT). The trustee of a QFT files Form 1041-QFT
to report the income, deductions, gains, losses, and tax liability of
the QFT. The IRS uses the information on the form to determine that the
trustee filed the proper return and paid the correct tax.
Current Actions: There is a change to the existing collection. A
line is being added to the form to include the elective payment
election amount reported on Form 3800.
Type of Review: Revision of a currently approved collection.
Affected Public: Business or other for-profit organizations.
Estimated Number of Responses: 15,000.
Estimated Time per Respondent: 20 hours, 40 minutes.
Estimated Total Annual Burden Hours: 310,350.
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: September 26, 2023.
Jon R. Callahan,
Senior Tax Analyst.
[FR Doc. 2023-21517 Filed 9-28-23; 8:45 am]
BILLING CODE 4830-01-P
