Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple Internal Revenue Service (IRS) Information Collection Requests, 83205-83206 [2023-26169]
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Federal Register / Vol. 88, No. 227 / Tuesday, November 28, 2023 / Notices
Written comments should be
received on or before January 29, 2024
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. 1545–2111 in
the subject line of the message.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of this collection should be
directed to Ryan Mitchell (904) 661–
3080, at Internal Revenue Service, Room
6526, 1111 Constitution Avenue NW,
Washington, DC 20224, or through
email at ryan.l.mitchell@irs.gov.
SUPPLEMENTARY INFORMATION: The IRS is
currently seeking comments concerning
the following information collection
tools, reporting, and record-keeping
requirements:
Title: Annual Certification for
Multiemployer Defined Benefit Plans.
OMB Number: 1545–2111.
Form Number: 15315.
Abstract: Internal Revenue Code
section 432(b)(3) requires an actuarial
certification of whether a multiemployer
plan is in endangered status, and
whether a multiemployer plan is or will
be in critical status, for each plan year.
This certification must be completed by
the 90th day of the plan year and must
be provided to the Secretary of the
Treasury and to the plan sponsor. If the
certification is with respect to a plan
year that is within the plan’s funding
improvement period or rehabilitation
period arising from a prior certification
of endangered or critical status, the
actuary must also certify whether the
plan is making scheduled progress in
meeting the requirements of its funding
improvement or rehabilitation plan.
Actuaries submit Form 15315 to
report the actuarial certification of a
multiemployer plan’s status.
Current Actions: There is no change to
the existing collection.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations, Not-for-profit
institutions.
Estimated Number of Responses:
1,200.
Estimated Time per Respondent: 45
minutes.
Estimated Total Annual Burden
Hours: 900.
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
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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 21, 2023.
Jon R. Callahan,
Senior Tax Analyst.
[FR Doc. 2023–26102 Filed 11–27–23; 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 December 28, 2023 to be
assured of consideration.
ADDRESSES: Written comments and
recommendations for the proposed
information collection should be sent
SUMMARY:
PO 00000
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83205
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:
Internal Revenue Service (IRS)
1. Title: Withholding of Tax and
Information Reporting With Respect to
Interests in Partnerships Engaged in a
U.S. Trade or Business.
OMB Control Number: 1545–2292.
Form Number: TD 9926.
Abstract: These final regulations
under section 1446(f) provide guidance
related to the withholding of tax and
information reporting with respect to
certain dispositions of interests in
partnerships engaged in a trade or
business within the United States. The
final regulations affect certain foreign
persons that recognize gain or loss from
the sale or exchange of an interest in a
partnership that is engaged in a trade or
business within the United States, and
persons that acquire those interests. The
final regulations also affect partnerships
that, directly or indirectly, have foreign
persons as partners.
Current Actions: There is no change to
existing regulation.
Type of Review: Extension without
change of a currently approved
collection.
Affected Public: Business or other forprofit organizations and individuals.
Estimated Number of Respondents:
76,000.
Estimated Time per Respondent: 40
minutes.
Estimated Total Annual Burden
Hours: 50,920.
2. Title: Tax Return Preparer
Complaint and Tax Return Preparer
Fraud or Misconduct Affidavit.
OMB Number: 1545–2168.
Form Numbers: 14157 and 14157–A.
Abstract: These forms will be used by
taxpayers to report allegations of
misconduct by tax return preparers. The
forms are created specifically for tax
return preparer complaints and include
items necessary for the IRS to effectively
evaluate the complaint and route to the
appropriate function.
Current Actions: There are no changes
to the forms previously approved by
OMB.
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83206
Federal Register / Vol. 88, No. 227 / Tuesday, November 28, 2023 / Notices
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households, businesses, and other forprofits.
Estimated Number of Respondents:
7,500.
Estimated Time per Respondent: 12
mins.
Estimated Total Annual Burden
Hours: 1,593.
3. Title: Like-Kind Exchanges.
OMB Number: 1545–1190.
Form Number: Form 8824.
Abstract: Section 1031 of the Internal
Revenue Code allows for the nonrecognition of gain or loss on the
exchange of business or investment
property. Section 1043 allows for the
non-recognition of gain from
dispositions made by certain members
of the executive branch of the Federal
government because of a conflict of
interest. Form 8824 provides taxpayers
with an easy method of determining
whether a transaction qualifies for likekind exchange treatment, the gain or
loss, if any recognized because of the
exchange, and the basis in the new
property received in the exchange.
Current Actions: Substantial changes
are being made to the form and
instructions, based on Regulations
sections 1.1031(a)–1(a)(3) and
1.1031(a)–3 (and IRC 1031 as updated
by Pub. L. 115–97 (TCJA), section
13303). These rules limit the property
eligible for like-kind exchanges. Under
these rules, only property meeting the
definition of real property in IRC 1031
is like-kind property for purposes of
like-kind exchanges.
Type of Review: Revision of a
currently approved collection.
Affected Public: Individuals or
households, business or other for-profit
organization, and not-for-profit
institution.
Estimated Number of Respondents:
137,547.
Estimated Time per Respondent: 17
hrs., 11 min.
Estimated Total Annual Burden
Hours: 2,364,433.
Authority: 44 U.S.C. 3501 et seq.
Melody Braswell,
Treasury PRA Clearance Officer.
[FR Doc. 2023–26169 Filed 11–27–23; 8:45 am]
BILLING CODE 4830–01–P
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DEPARTMENT OF VETERANS
AFFAIRS
Allowance for Private Purchase of an
Outer Burial Receptacle in Lieu of a
Government-Furnished Graveliner for
a Grave in a Department of Veterans
Affairs National Cemetery
Department of Veterans Affairs.
Notice.
AGENCY:
ACTION:
The Department of Veterans
Affairs (VA) is updating the monetary
allowance payable for privately
purchased outer burial receptacles for
qualifying interments in a VA national
cemetery that occur during calendar
year (CY) 2024. The allowance is equal
to the average cost of Governmentfurnished graveliners less any
administrative costs associated with
processing and paying the allowance.
The purpose of this notice is to notify
interested parties of the average cost of
Government-furnished graveliners,
associated administrative costs and the
allowance amount payable for
qualifying interments that occur in CY
2024.
DATES: This allowance amount is
effective on January 1, 2024.
FOR FURTHER INFORMATION CONTACT:
William Carter, Chief of Budget
Execution Division, National Cemetery
Administration, Department of Veterans
Affairs, 810 Vermont Avenue NW,
Washington, DC 20420, telephone: 202–
461–9764 (this is not a toll-free
number).
SUMMARY:
Title 38
U.S.C. 2306(e)(3), (4) authorizes VA to
provide a monetary allowance for the
private purchase of an outer burial
receptacle for casketed burials in a VA
national cemetery. VA administers the
outer burial receptacle allowance in
accordance with 38 CFR 38.629, which
specifies how the allowance amount is
determined each year and requires VA
to post the amount of the allowance in
the Notices section of the Federal
Register.
The allowance for qualified
interments that occur during CY 2024 is
equal to the average cost of Governmentfurnished graveliners in fiscal year (FY)
2023, less the administrative cost
incurred by VA in processing and
paying the allowance in lieu of the
Government-furnished graveliner.
The average cost of Governmentfurnished graveliners is determined by
taking VA’s total cost during a fiscal
year for single-depth graveliners that
were procured for placement at the time
of interment and dividing it by the total
number of such graveliners procured by
SUPPLEMENTARY INFORMATION:
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VA during that fiscal year. The
calculation excludes both graveliners
pre-placed in gravesites as part of
cemetery gravesite development projects
and all double-depth graveliners. Using
this method of computation, the average
cost was determined to be $420.00 for
FY 2023.
The administrative cost is based on
the costs incurred by VA during CY
2023 that relate to processing and
paying an allowance in lieu of the
Government-furnished graveliner. This
cost has been determined to be $9.00.
The allowance payable for qualifying
interments occurring during CY 2024,
therefore, is $411.00.
Signing Authority
Denis McDonough, Secretary of
Veterans Affairs, approved and signed
this document on November 21, 2023,
and authorized the undersigned to sign
and submit the document to the Office
of the Federal Register for publication
electronically as an official document of
the Department of Veterans Affairs.
Luvenia Potts,
Regulation Development Coordinator, Office
of Regulation Policy & Management, Office
of General Counsel, Department of Veterans
Affairs.
[FR Doc. 2023–26140 Filed 11–27–23; 8:45 am]
BILLING CODE 8320–01–P
DEPARTMENT OF VETERANS
AFFAIRS
[OMB Control No. 2900–0786]
Agency Information Collection
Activity: Department of Veterans
Affairs (VA) Vocational Rehabilitation
and Employment (VR&E) Longitudinal
Study Survey Questionnaire
Veterans Benefits
Administration, Department of Veterans
Affairs.
ACTION: Notice.
AGENCY:
Veterans Benefits
Administration, Department of Veterans
Affairs (VA), is announcing an
opportunity for public comment on the
proposed collection of certain
information by the agency. Under the
Paperwork Reduction Act (PRA) of
1995, Federal agencies are required to
publish notice in the Federal Register
concerning each proposed collection of
information, including each proposed
extension of a currently approved
collection, and allow 60 days for public
comment in response to the notice.
DATES: Written comments and
recommendations on the proposed
collection of information should be
received on or before January 29, 2024.
SUMMARY:
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]]>Agencies
[Federal Register Volume 88, Number 227 (Tuesday, November 28, 2023)]
[Notices]
[Pages 83205-83206]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2023-26169]
-----------------------------------------------------------------------
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 December 28, 2023 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: Withholding of Tax and Information Reporting With Respect
to Interests in Partnerships Engaged in a U.S. Trade or Business.
OMB Control Number: 1545-2292.
Form Number: TD 9926.
Abstract: These final regulations under section 1446(f) provide
guidance related to the withholding of tax and information reporting
with respect to certain dispositions of interests in partnerships
engaged in a trade or business within the United States. The final
regulations affect certain foreign persons that recognize gain or loss
from the sale or exchange of an interest in a partnership that is
engaged in a trade or business within the United States, and persons
that acquire those interests. The final regulations also affect
partnerships that, directly or indirectly, have foreign persons as
partners.
Current Actions: There is no change to existing regulation.
Type of Review: Extension without change of a currently approved
collection.
Affected Public: Business or other for-profit organizations and
individuals.
Estimated Number of Respondents: 76,000.
Estimated Time per Respondent: 40 minutes.
Estimated Total Annual Burden Hours: 50,920.
2. Title: Tax Return Preparer Complaint and Tax Return Preparer
Fraud or Misconduct Affidavit.
OMB Number: 1545-2168.
Form Numbers: 14157 and 14157-A.
Abstract: These forms will be used by taxpayers to report
allegations of misconduct by tax return preparers. The forms are
created specifically for tax return preparer complaints and include
items necessary for the IRS to effectively evaluate the complaint and
route to the appropriate function.
Current Actions: There are no changes to the forms previously
approved by OMB.
[[Page 83206]]
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals or households, businesses, and other
for-profits.
Estimated Number of Respondents: 7,500.
Estimated Time per Respondent: 12 mins.
Estimated Total Annual Burden Hours: 1,593.
3. Title: Like-Kind Exchanges.
OMB Number: 1545-1190.
Form Number: Form 8824.
Abstract: Section 1031 of the Internal Revenue Code allows for the
non-recognition of gain or loss on the exchange of business or
investment property. Section 1043 allows for the non-recognition of
gain from dispositions made by certain members of the executive branch
of the Federal government because of a conflict of interest. Form 8824
provides taxpayers with an easy method of determining whether a
transaction qualifies for like-kind exchange treatment, the gain or
loss, if any recognized because of the exchange, and the basis in the
new property received in the exchange.
Current Actions: Substantial changes are being made to the form and
instructions, based on Regulations sections 1.1031(a)-1(a)(3) and
1.1031(a)-3 (and IRC 1031 as updated by Pub. L. 115-97 (TCJA), section
13303). These rules limit the property eligible for like-kind
exchanges. Under these rules, only property meeting the definition of
real property in IRC 1031 is like-kind property for purposes of like-
kind exchanges.
Type of Review: Revision of a currently approved collection.
Affected Public: Individuals or households, business or other for-
profit organization, and not-for-profit institution.
Estimated Number of Respondents: 137,547.
Estimated Time per Respondent: 17 hrs., 11 min.
Estimated Total Annual Burden Hours: 2,364,433.
Authority: 44 U.S.C. 3501 et seq.
Melody Braswell,
Treasury PRA Clearance Officer.
[FR Doc. 2023-26169 Filed 11-27-23; 8:45 am]
BILLING CODE 4830-01-P
