Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple Alcohol and Tobacco Tax and Trade Bureau Information Collection Requests, 89499-89500 [2023-28524]
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Federal Register / Vol. 88, No. 247 / Wednesday, December 27, 2023 / Notices
ddrumheller on DSK120RN23PROD with NOTICES1
Concept Papers
Estimated Number of Respondents:
2,500.
Estimated Average Time per
Respondent: 2.2667 hrs. (136 minutes).
Estimated Total Annual Burden
Hours: 5,667 hrs.
Application Process
Estimated Number of Respondents:
2,500.
Estimated Average Time per
Respondent: 10.4333 hrs. (626 minutes).
Estimated Total Annual Burden
Hours: 26,083 hrs.
14. Title: Guidance under Section
529A: Qualified ABLE Programs.
OMB Number: 1545–2293.
Regulatory Number: TD 9923.
Abstract: The Stephen Beck, Jr.,
Achieving a Better Life Experience
(ABLE) Act of 2014, as part of The Tax
Increase Prevention Act of 2014 (Pub. L.
113–295), added Internal Revenue Code
(IRC) section 529A. IRC section 529A
provides rules under which States or
State agencies or instrumentalities may
establish and maintain a new type of
tax-favored savings program through
which contributions may be made to the
account of an eligible disabled
individual to meet qualified disability
expenses. These accounts also receive
favorable treatment for purposes of
certain means-tested Federal programs.
Treasury Regulations section 1.529A–2
provides guidance about the
requirements applicable to qualified
ABLE programs and individuals seeking
to establish ABLE accounts under such
programs.
Current Actions: There is no change to
the existing collection.
Type of Review: Extension of a
currently approved collection.
Affected Public: States, and
Individuals or households.
Estimated Number of Responses:
28,987.
Estimated Time per Respondent: 22
minutes.
Estimated Total Annual Burden
Hours: 10,729.
15. Title: Taxpayer Experience Office
Speaker Request.
OMB Number: 1545–New.
Form Project Number: Form 15424.
Abstract: If an organization would
like a representative from Internal
Revenue Service (IRS) Taxpayer
Experience Office to speak at their
event, they can complete the speaker
request form. This form provides
organizations with a more structured
way of making the request. Also, the
form streamlines the process by
ensuring the IRS receives the necessary
information in order to provide a
speaker.
VerDate Sep<11>2014
19:00 Dec 26, 2023
Jkt 262001
Current Actions: This is a request for
new OMB control number.
Type of Review: New form.
Affected Public: Business, or other
for-profit, and not-for-profit institutions.
Estimated Number of Responses: 100.
Estimated Time per Respondent: 10
minutes.
Estimated Total Annual Burden
Hours: 17 hrs.
Authority: 44 U.S.C. 3501 et seq.
Melody Braswell,
Treasury PRA Clearance Officer.
[FR Doc. 2023–28538 Filed 12–26–23; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Agency Information Collection
Activities; Submission for OMB
Review; Comment Request; Multiple
Alcohol and Tobacco Tax and Trade
Bureau Information Collection
Requests
Departmental Offices, U.S.
Department of the Treasury.
AGENCY:
Notice of information collection;
request for comment.
ACTION:
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.
SUMMARY:
Comments should be received on
or before January 26, 2024 to be assured
of consideration.
DATES:
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.
ADDRESSES:
FOR FURTHER INFORMATION CONTACT:
Copies of the submissions may be
obtained from Spencer W. Clark by
emailing PRA@treasury.gov, calling
(202) 927–5331, or viewing the entire
information collection request at
www.reginfo.gov.
SUPPLEMENTARY INFORMATION:
PO 00000
Frm 00138
Fmt 4703
Sfmt 4703
89499
Alcohol and Tobacco Tax and Trade
Bureau (TTB)
(1.) Title: Brewer’s Notices; and
Letterhead Applications and Notices
Filed by Brewers.
OMB Control Number: 1513–0005.
Type of Review: Extension without
change of a currently approved
collection.
Description: The Internal Revenue
Code (IRC) at 26 U.S.C. 5401 requires
brewers to file a notice of intent to
operate a brewery, containing the
information the Secretary of the
Treasury prescribes by regulation. In
addition, the IRC at 26 U.S.C. 5411,
5412, 5414, 5415, and 5417, authorizes
certain other uses of and operations at
breweries under regulations issued the
Secretary. Under those IRC authorities,
the TTB regulations in 27 CFR part 25,
Beer, require new brewery applicants to
submit TTB F 5130.10, Brewer’s Notice,
which provides TTB with information
similar to that collected on a permit
application; require brewers to submit
an amended Brewer’s Notice when
certain changes occur to the brewery’s
ownership, control, location,
description, and bond or operating
status; and require brewers to submit
letterhead applications or notices
regarding certain changes in brewery
operations and the destruction, loss, or
return of beer. The TTB part 25
regulations also require brewers to
maintain a permanent file at their
premises containing their Brewer’s
Notice, its incorporated supporting
documents, and the related letterhead
applications and notices, available for
inspection by TTB officers. This
information collection request is
necessary to protect the revenue and
ensure that brewers conduct their
operations in compliance with relevant
Federal laws and regulations.
Form: TTB F 5130.10.
Affected Public: Businesses or other
for-profits.
Estimated Number of Respondents:
7,820.
Frequency of Response: On occasion.
Estimated Total Number of Annual
Responses: 10,320.
Estimated Time per Response: Varies
from 30 minutes to 3 hours.
Estimated Total Annual Burden
Hours: 10,870.
(2.) Title: Application for an Alcohol
Fuel Producer Permit Under 26 U.S.C.
5181.
OMB Control Number: 1513–0051.
Type of Review: Extension without
change of a currently approved
collection.
Description: Under the authority of
the Internal Revenue Code at 26 U.S.C.
E:\FR\FM\27DEN1.SGM
27DEN1
89500
Federal Register / Vol. 88, No. 247 / Wednesday, December 27, 2023 / Notices
5181(a)(1), persons wishing to establish
a distilled spirits plant for the sole
purpose of producing and receiving
distilled spirits for fuel use must
provide an application and bond as the
Secretary of the Treasury may prescribe
by regulation. Under this authority, TTB
has issued regulations concerning the
establishment of such alcohol fuel
plants (AFPs) in 27 CFR part 19, subpart
X. Those regulations require that a
person wishing to establish a new AFP
must submit an application for an
alcohol fuel producer permit using form
TTB F 5110.74. The regulations also
require existing AFP proprietors to use
that same form to make certain
amendments to their permit
information. TTB F 5110.74 and its
required supporting documents identify
or describe, among other things, the
applicant, the proposed AFP’s location
and layout, its stills, its size category
(small, medium, or large) based on the
amount of alcohol fuel to be produced
annually, and the security measures to
be taken to prevent theft and diversion
of the distilled spirits produced. The
collected information allows TTB to
determine the applicant’s eligibility
under the IRC to obtain or modify an
alcohol fuel producer permit, and to
determine whether the applicant’s AFP
operations will conform to Federal law
and regulations. Such determinations
are necessary to protect the revenue as
distilled spirits produced at an AFP are
potable and thus subject to Federal
excise tax until denatured for fuel use.
Once distilled spirits are denatured at
an AFP, the resulting alcohol fuel may
be withdrawn free of tax as authorized
by the IRC at 26 U.S.C. 5214(a)(12).
Form: TTB F 5110.74.
Affected Public: Businesses or other
for-profits.
Estimated Number of Respondents:
75.
Frequency of Response: On occasion.
Estimated Total Number of Annual
Responses: 75.
Estimated Time per Response: 1 hour
36 minutes.
Estimated Total Annual Burden
Hours: 96.
Authority: 44 U.S.C. 3501 et seq.
Spencer W. Clark,
Treasury PRA Clearance Officer.
[FR Doc. 2023–28524 Filed 12–26–23; 8:45 am]
BILLING CODE 4810–31–P
DEPARTMENT OF THE TREASURY
Agency Information Collection
Activities; Submission for OMB
Review; Comment Request;
Employer’s Quarterly Federal Tax
Return
Departmental Offices, U.S.
Department of the Treasury.
AGENCY:
Notice of information collection;
request for comment.
ACTION:
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
(PRA). The IRS is soliciting comments
on U.S. Employment Tax Returns and
related Forms.
SUMMARY:
Comments should be received on
or before January 26, 2024 to be assured
of consideration.
DATES:
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.
ADDRESSES:
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)
Title: U.S. Employment Tax Returns
and related Forms.
OMB Number: 1545–0029.
Form Numbers: CT–1, CT–1X, CT–2,
SS–8, SS–8 (PR), W–2, W–2 AS, W–2 C,
W–2 GU, W–2 VI, W–3, W–3 (PR), W–
3 C, W–3 C (PR), W–3 SS, 940, 940 (PR),
940 SCH A, 940 SCH A (PR), 940 SCH
R, 941, 941 (PR), 941 SCH B, 941 SCH
B (PR), 941 SCH D, 941 SCH R, 941 SS,
941 X, 941 X (PR), 943, 943 (PR), 943
A, 943 A (PR), 943 SCH R, 943 X, 943
X (PR), 944, 944 X, 945, 945 A, 945 X,
2032, 2678, 8027, 8027 T, 8453 EMP,
8850, 8879 EMP, 8922, 8952, and 8974.
Abstract: These forms are used by
employers to report their employment
tax related activity. The data is used to
verify that the items reported on the
forms are correct.
Current Actions: The burden
estimation methodology for
employment tax is being transitioned
from the legacy ADL model to the
Taxpayer Burden Model. The changes
result in a burden hour estimate of
456,000,000 hours, a decrease in total
estimated time burden of 492,967,465
hours. The newly reported total out-ofpocket costs is $18,910,000,000 and
total monetized burden is
$33,540,000,000. The change related to
the transition of the burden estimate
from the legacy Arthur D. Little Model
methodology to the RAAS Taxpayer
Burden Model, is a one-time change. In
addition, changes are being made to the
form to be current with enacted
legislation.
Type of Review: Revision of currently
approved collections.
Affected Public: Employers.
Estimated Number of Respondents:
7,128,000.
Estimated Hours: 456,000,000.
Estimated Hours per Respondent:
approximately 64 hours.
Estimated Out-of-Pocket Costs:
$18,910,000,000.
Estimated Out-of-Pocket Cost per
Respondent: $2,653.
Estimated Monetized Burden:
$33,540,000,000.
Estimated Monetized Burden per
Respondent: $4,705.
ddrumheller on DSK120RN23PROD with NOTICES1
FISCAL YEAR (FY) 2023 BURDEN TOTAL ESTIMATES FOR EMPLOYMENT TAX FORMS, SCHEDULES, AND REGULATIONS
FY2023
FY20–22
Responses per year .....................................................
Burden in Hours ...........................................................
Monetized Time Burden ...............................................
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20:29 Dec 26, 2023
Jkt 262001
PO 00000
* 339,405,986
948,967,465
$0
Frm 00139
Fmt 4703
Program change
due to
adjustment
Program
change
due to new
legislation
(332,277,986)
(492,967,465)
$146,265,620,000
Sfmt 4703
E:\FR\FM\27DEN1.SGM
Program
change
due to
agency
0
0
0
27DEN1
0
0
0
FY23
** 7,128,000
456,000,000
$146,265,620,000
]]>Agencies
[Federal Register Volume 88, Number 247 (Wednesday, December 27, 2023)]
[Notices]
[Pages 89499-89500]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2023-28524]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Agency Information Collection Activities; Submission for OMB
Review; Comment Request; Multiple Alcohol and Tobacco Tax and Trade
Bureau Information Collection Requests
AGENCY: Departmental Offices, U.S. Department of the Treasury.
ACTION: Notice of information collection; request for comment.
-----------------------------------------------------------------------
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 January 26, 2024 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 Spencer W. Clark by emailing [email protected], calling
(202) 927-5331, or viewing the entire information collection request at
www.reginfo.gov.
SUPPLEMENTARY INFORMATION:
Alcohol and Tobacco Tax and Trade Bureau (TTB)
(1.) Title: Brewer's Notices; and Letterhead Applications and
Notices Filed by Brewers.
OMB Control Number: 1513-0005.
Type of Review: Extension without change of a currently approved
collection.
Description: The Internal Revenue Code (IRC) at 26 U.S.C. 5401
requires brewers to file a notice of intent to operate a brewery,
containing the information the Secretary of the Treasury prescribes by
regulation. In addition, the IRC at 26 U.S.C. 5411, 5412, 5414, 5415,
and 5417, authorizes certain other uses of and operations at breweries
under regulations issued the Secretary. Under those IRC authorities,
the TTB regulations in 27 CFR part 25, Beer, require new brewery
applicants to submit TTB F 5130.10, Brewer's Notice, which provides TTB
with information similar to that collected on a permit application;
require brewers to submit an amended Brewer's Notice when certain
changes occur to the brewery's ownership, control, location,
description, and bond or operating status; and require brewers to
submit letterhead applications or notices regarding certain changes in
brewery operations and the destruction, loss, or return of beer. The
TTB part 25 regulations also require brewers to maintain a permanent
file at their premises containing their Brewer's Notice, its
incorporated supporting documents, and the related letterhead
applications and notices, available for inspection by TTB officers.
This information collection request is necessary to protect the revenue
and ensure that brewers conduct their operations in compliance with
relevant Federal laws and regulations.
Form: TTB F 5130.10.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 7,820.
Frequency of Response: On occasion.
Estimated Total Number of Annual Responses: 10,320.
Estimated Time per Response: Varies from 30 minutes to 3 hours.
Estimated Total Annual Burden Hours: 10,870.
(2.) Title: Application for an Alcohol Fuel Producer Permit Under
26 U.S.C. 5181.
OMB Control Number: 1513-0051.
Type of Review: Extension without change of a currently approved
collection.
Description: Under the authority of the Internal Revenue Code at 26
U.S.C.
[[Page 89500]]
5181(a)(1), persons wishing to establish a distilled spirits plant for
the sole purpose of producing and receiving distilled spirits for fuel
use must provide an application and bond as the Secretary of the
Treasury may prescribe by regulation. Under this authority, TTB has
issued regulations concerning the establishment of such alcohol fuel
plants (AFPs) in 27 CFR part 19, subpart X. Those regulations require
that a person wishing to establish a new AFP must submit an application
for an alcohol fuel producer permit using form TTB F 5110.74. The
regulations also require existing AFP proprietors to use that same form
to make certain amendments to their permit information. TTB F 5110.74
and its required supporting documents identify or describe, among other
things, the applicant, the proposed AFP's location and layout, its
stills, its size category (small, medium, or large) based on the amount
of alcohol fuel to be produced annually, and the security measures to
be taken to prevent theft and diversion of the distilled spirits
produced. The collected information allows TTB to determine the
applicant's eligibility under the IRC to obtain or modify an alcohol
fuel producer permit, and to determine whether the applicant's AFP
operations will conform to Federal law and regulations. Such
determinations are necessary to protect the revenue as distilled
spirits produced at an AFP are potable and thus subject to Federal
excise tax until denatured for fuel use. Once distilled spirits are
denatured at an AFP, the resulting alcohol fuel may be withdrawn free
of tax as authorized by the IRC at 26 U.S.C. 5214(a)(12).
Form: TTB F 5110.74.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 75.
Frequency of Response: On occasion.
Estimated Total Number of Annual Responses: 75.
Estimated Time per Response: 1 hour 36 minutes.
Estimated Total Annual Burden Hours: 96.
Authority: 44 U.S.C. 3501 et seq.
Spencer W. Clark,
Treasury PRA Clearance Officer.
[FR Doc. 2023-28524 Filed 12-26-23; 8:45 am]
BILLING CODE 4810-31-P
