Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple Internal Revenue Service (IRS) Information Collection Requests, 6180-6184 [2024-01882]

Agencies

• DEPARTMENT OF THE TREASURY

[Federal Register Volume 89, Number 21 (Wednesday, January 31, 2024)]
[Notices]
[Pages 6180-6184]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2024-01882]


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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, Department of the Treasury.

ACTION: Notice.

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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 March 1, 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 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: Nonemployee Compensation.
    OMB Number: 1545-0116.
    Form Project Number: Form 1099-NEC.
    Abstract: Form 1099-NEC is used to report nonemployee compensation, 
nonqualified deferred compensation (NQDC) and cash payments for fish.
    Current Actions: Editorial changes being made to the form and 
instructions, to update the tax year references will have a nominal 
effect on burden. Updates to the estimated number of annual responses 
for Form 1099-NEC will increase the overall burden estimate by 
16,353,674 hours.
    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 Responses: 101,154,000.
    Estimated Time per Respondent: 13 min.
    Estimated Total Annual Burden Hours: 22,253,880.
    2. Title: Investment Interest Expense Deduction.
    OMB Number: 1545-0191.
    Form Number: Form 4952.
    Abstract: Interest expense paid by an individual, estate, or trust 
on a loan allocable to property held for investment may not be fully 
deductible in the current year. Form 4952 is used to compute the amount 
of investment interest expense deductible for the current year and the 
amount, if any, to carry forward to future years.
    Current Actions: There is no change to the existing collection. 
However, the estimated number of responses was updated to eliminate 
duplication of the burden associated with individual respondents 
captured under OMB control numbers 1545-0074.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit organizations.
    Estimated Number of Responses: 128,500.
    Estimated Time per Respondent: 1 hour, 30 minutes.
    Estimated Total Annual Burden Hours: 192,750.
    3. Title: Employee Plans Determination Letter Program.
    OMB Control Number: 1545-0197.
    Form Number: 5300.
    Abstract: Internal Revenue Code sections 401(a) and 501(a) set out 
requirements for qualification of employee benefit trusts and the tax-
exempt status of these trusts. Form 5300 is used to request a 
determination letter from the IRS for the qualification of a defined 
benefit or a defined contribution plan and the exempt status of any 
related trust.
    Current Actions: There is no change to the burden previously 
approved by OMB. This request is being submitted for renewal purposes 
only.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit organizations and 
individuals.
    Estimated Number of Respondents: 85,000.
    Estimated Time per Respondent: 84 hours, 43 min.
    Estimated Total Annual Burden Hours: 7,201,200.
    4. Title: Application for Determination for Adopters of Modified 
Non-Standardized Pre-Approved Plans.
    OMB Number: 1545-0200.
    Form Number: Form 5307.
    Abstract: An adopting employer of a non-standardized pre-approved 
plan

[[Page 6181]]

that has made modifications to the terms of the pre-approved plan that 
are not extensive, or an adopting employer of any pre-approved plan 
(either standardized or non-standardized) that amends its pre-approved 
plan solely to add language to satisfy the requirements of Internal 
Revenue Code (IRC) sections 415 and 416 due to the required aggregation 
of plans, use Form 5307 to request a determination letter from the IRS. 
The IRS uses the information to determine if the adopted plan is 
qualified under IRC sections 401(a) and 501(a). The form may not be 
used to request a determination letter for a multiple employer plan.
    Current Actions: There are changes to the existing collection. The 
form was revised to eliminate features of the determination letter 
program that are of limited utility to plan sponsors in comparison with 
the burdens they impose. The form was also revised to enable electronic 
submission on Pay.gov.
    Type of Review: Revision of a currently approved collection.
    Affected Public: Business or other for-profit organizations.
    Estimated Number of Responses: 100,000.
    Estimated Time per Respondent: 31 hours, 29 minutes.
    Estimated Total Annual Burden Hours: 3,151,000.
    5. Title: Form 211, Application for Reward for Original 
Information.
    OMB Number: 1545-0409.
    Form Number: Form 211.
    Abstract: Form 211 is the official application form used by persons 
requesting rewards for submitting information concerning alleged 
violations of the tax laws by other persons. Such rewards are 
authorized by Internal Revenue Code section 7623. The data is used to 
determine and pay rewards to those persons who voluntarily submit 
information.
    Current Actions: There are no changes being made to form 211 at 
this time.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals or households.
    Estimated Number of Responses: 15,000.
    Estimated Time per Response: 45 minutes.
    Estimated Total Annual Burden Hours: 11,250.
    6. Title: Proceeds From Broker and Barter Exchange Transactions.
    OMB Number: 1545-0715.
    Form Project Number: Form 1099-B.
    Abstract: Internal Revenue Code section 6045 requires the filing of 
an information return by brokers to report the gross proceeds from 
transactions and by barter exchanges to report exchanges of property or 
services. Form 1099-B is used to report proceeds from these 
transactions to the Internal Revenue Service.
    Current Actions: Updates to the estimated number of annual 
responses for Form 1099-B will increase the overall burden estimate by 
1,262,659,912 hours.
    Type of Review: Revision of a currently approved collection.
    Affected Public: Individuals or households, business, or other for-
profit organization.
    Estimated Number of Responses: 4,364,843,800.
    Estimated Time per Respondent: 30 Min.
    Estimated Total Annual Burden Hours: 2,182,421,900.
    7. Title: Certain Elections Under the Technical and Miscellaneous 
Revenue Act of 1988 and the Redesignation of Certain Other Temporary 
Elections Regulations.
    OMB Number: 1545-1112.
    Regulation Project Number: TD 8435.
    Abstract: Regulation section 301.9100-8 provides final income, 
estate and gift, and employment tax regulations relating to elections 
made under the Technical and Miscellaneous Revenue Act of 1988. This 
regulation enables taxpayers to take advantage of various benefits 
provided by the Internal Revenue Code.
    Current Actions: There are no changes being made to this regulation 
at this time.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals or households, Business or other for-
profit organizations, Not-for-profit institutions, and State, Local, or 
Tribal Governments.
    Estimated Number of Respondents: 21,740.
    Estimated Time per Response: 17 minutes.
    Estimated Total Annual Burden Hours: 6,010.
    8. Title: Disabled Access Credit.
    OMB Number: 1545-1205.
    Form Number: Form 8826.
    Abstract: Internal Revenue Code section 44 allows eligible small 
businesses to claim a credit of 50% of the eligible access expenditures 
that exceeds $250 but do not exceed $10,000. Form 8826, Disabled Access 
Credit, is used by eligible small businesses to claim the 50 percent 
credit eligible access expenditures to comply with the requirements 
under the Americans with Disabilities Act of 1990. The credit is part 
of the general business credit. Form 8826 is used to figure the credit 
and the tax liability limit.
    Current Actions: There is no change to the existing collection. 
However, the estimated number of responses was updated to eliminate 
duplication of the burden associated with individual and business 
respondents captured under OMB control numbers 1545-0074 and 1545-0123.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Private sector.
    Estimated Number of Responses: 55.
    Estimated Time per Respondent: 5 hours, 7 minutes.
    Estimated Total Annual Burden Hours: 281.
    9. Title: Income, Gift and Estate Tax.
    OMB Number: 1545-1360.
    Regulation Project Number: TD 8612.
    Abstract: This regulation concerns the availability of the gift and 
estate tax marital deduction when the done spouse or the surviving 
spouse is not a United States citizen. The regulation provides guidance 
to individuals or fiduciaries: (1) For making a qualified domestic 
trust election on the estate tax return of a decedent whose surviving 
spouse is not a United States citizen in order that the estate may 
obtain the marital deduction, and (2) for filing the annual returns 
that such an election may require.
    Current Actions: There are no changes being made to this 
regulation.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals or households.
    Estimated Number of Respondents: 2,300.
    Estimated Time per Respondent: 3 hours, 30 minutes.
    Estimated Total Annual Burden Hours: 6,150.
    10. Title: Taxpayer Statement Regarding Refund.
    OMB Number: 1545-1384.
    Form Number: 3911.
    Abstract: Form 3911 is used by taxpayers to notify the IRS that a 
tax refund previously claimed has not been received. The form is 
normally completed by the taxpayer as the result of an inquiry in which 
the taxpayer claims non-receipt, loss, theft, or destruction of a tax 
refund and IRS research shows that the refund has been issued. The 
information on the form is needed to clearly identify the refund to be 
traced.
    Current Actions: There are no changes being made to the form at 
this time.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals or households, business or other for-
profit

[[Page 6182]]

organizations, and not-for-profit institutions.
    Estimated Number of Respondents: 200,000.
    Estimated Time per Response: 5 minutes.
    Estimated Total Annual Burden Hours: 16,600.
    11. Title: Requirements for a Qualified Domestic Trust.
    OMB Number: 1545-1443.
    Regulation Project Number: TD 8686.
    Abstract: This document contains final regulations that provide 
guidance relating to the additional requirements necessary to ensure 
the collection of the estate tax imposed under IRC section 2056A(b) 
with respect to taxable events involving qualified domestic trusts 
(QDOTs) described in IRC section 2056A(a). To ensure collection of the 
tax, the regulation provides various security options that may be 
selected by the trust and the requirements associated with each option. 
Under certain circumstances, the trust is required to file an annual 
statement with the IRS disclosing the assets held by the trust.
    Current Actions: There is no change to the existing collection.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals and households.
    Estimated Number of Responses: 4,390.
    Estimated Time per Respondent: 1 hour, 23 minutes.
    Estimated Total Annual Burden Hours: 6,070.
    12. Title: Certain Transfers of Domestic Stock or Securities by 
U.S. Persons to Foreign Corporations.
    OMB Number: 1545-1478.
    Regulation Project Number: TD 8702.
    Abstract: The regulation relates to certain transfers of stock or 
securities of domestic corporations pursuant to the corporate 
organization, reorganization, or liquidation provisions of the internal 
Revenue Code. Transfers of stock or securities by U.S. persons in tax-
free transactions are treated as taxable transactions when the acquirer 
is a foreign corporation, unless an exception applies under Code 
section 367(a). This regulation provides that no U.S. person will 
qualify for an exception unless the U.S. target company complies with 
certain reporting requirements.
    Current Actions: There are no changes being made to the regulations 
at this time.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit organizations.
    Estimated Number of Respondents: 100.
    Estimated Time per Respondent: 10 minutes.
    Estimated Total Annual Burden Hours: 1,000.
    13. Title: New Technologies in Retirement Plans.
    OMB Number: 1545-1632.
    Regulation Project Numbers: TD 8873, TD 9294, and REG-114666-22.
    Abstract: Treasury Regulations section 1.402(f)-1 require that plan 
administrators and employers provide recipients of certain 
distributions from qualified retirement plans timely written 
explanations of certain provisions. This regulation provides that if a 
full written paper explanation was previously given, a written paper or 
electronic summary of the explanation may be provided to participants 
in lieu of the full explanation within the requisite time. Treasury 
Regulations section 1.411(a)-11 require employers or plan 
administrators of qualified retirement plans to provide certain notices 
to and obtain consents and elections from distributees. Treasury 
Regulations section 1.411(a)-11 requires that a confirmation of the 
terms of the distribution be provided to each participant who consents 
to a distribution through an electronic medium.
    Current Actions: There are no changes to the regulation or burden.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals or households.
    Estimated Number of Respondents: 455,625.
    Estimated Number of Responses: 11,700,000.
    Estimated Time per Response: 2 minutes.
    Estimated Total Annual Burden Hours: 477,563 hours.
    14. Title: Disclosure of Returns and Return Information by Other 
Agencies.
    OMB Number: 1545-1757.
    Regulation Project Number: TD 9036.
    Abstract: In general, under the regulations, the IRS is permitted 
to authorize agencies with access to returns and return information 
under section 6103 of the Internal Revenue Code to re-disclose returns 
and return information based on a written request and the 
Commissioner's approval, to any authorized recipient set forth in Code 
section 6103, subject to the same conditions and restrictions, and for 
the same purposes, as if the recipient had received the information 
from the IRS directly.
    Current Actions: There are no changes to the burden previously 
approved by OMB.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Federal Government, State, Local, or Tribal Gov't.
    Estimated Number of Respondents: 11.
    Estimated Time per Respondent: 1 hour.
    Estimated Total Annual Burden Hours: 11.
    15. Title: Application To Participate in the IRS Acceptance Agent 
Program.
    OMB Number: 1545-1896.
    Form Number: Form 13551.
    Abstract: New and current Acceptance Agents use Form 13551 to apply 
to participate in the IRS Acceptance Agent Program or renew their 
participation in the program. Acceptance Agents are individuals or 
entities that have entered into formal agreements with the IRS that 
permit them to assist alien individuals and other foreign persons with 
obtaining Tax Identification Numbers (TIN).
    Current Actions: There is no change to the existing collection.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals and households, Businesses or other 
for-profit organizations, not-for-profit institutions, and Federal, 
state, local or tribal government.
    Estimated Number of Responses: 4,422.
    Estimated Time per Respondent: 30 minutes.
    Estimated Total Annual Burden Hours: 2,211.
    16. Title: Entry of Taxable Fuel.
    OMB Number: 1545-1897.
    Regulation Project Number: REG-120616-03 (T.D. 9346).
    Abstract: The regulation imposes joint and several liabilities on 
the importer of record for the tax imposed on the entry of taxable fuel 
into the U.S. and revises definition of ``enterer''.
    Current Actions: There are no changes to the regulation or burden.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals, business or other for-profit 
organizations, not-for-profit institutions, and Federal, state, local 
or tribal governments.
    Estimated Number of Respondents: 225.
    Estimated Number of Responses: 1,125 hours.
    Estimated Time per Response: 15 minutes.
    Estimated Total Annual Burden Hours: 281 hours.
    17. Title: Modification of Notice 2005-04; Biodiesel and Aviation-
Grade Kerosene.
    OMB Number: 1545-1915.
    Notice Number: Notice 2005-62.
    Abstract: Notice 2005-04 provides guidance on certain excise tax 
Code

[[Page 6183]]

provisions that were added or effected by the American Jobs Creation 
Act of 2004. The information will be used by the IRS to verify that the 
proper amount of tax is reported, excluded, refunded, or credited. This 
notice is modified and expanded by Notices 2005-24, 2005-62, and 2005-
80.
    Current Actions: There are no changes being made to the notice at 
this time.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit organizations, not-
for-profit institutions, farms, Federal, state, local or tribal 
governments.
    Estimated Number of Responses: 157,963.
    Estimated Time per Respondent: 30 minutes.
    Estimated Total Annual Burden Hours: 76,190.
    18. Title: Procedures for Requesting Competent Authority Assistance 
Under Tax Treaties.
    OMB Number: 1545-2044.
    Revenue Procedure Number: 2015-40.
    Abstract: Taxpayers who believe that the actions of the United 
States, a treaty country, or both, result or will result in taxation 
that is contrary to the provisions of an applicable tax treaty are 
required to submit the requested information in order to receive 
assistance from the IRS official acting as the U.S. competent 
authority. The information is used to assist the taxpayer in reaching a 
mutual agreement with the IRS and the appropriate foreign competent 
authority.
    Current Actions: There are no changes being made to the revenue 
procedure at this time.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals or households, business, or other for-
profit organizations.
    Estimated Number of Respondents: 280.
    Estimated Time per Respondent: 30 minutes.
    Estimated Total Annual Burden Hours: 8,400.
    19. Title: Late Filing of Certification or Notices.
    OMB Number: 1545-2098.
    Regulation Project Number: Rev. Proc. 2008-27.
    Abstract: The IRS needs certain information to determine whether a 
taxpayer should be granted permission to make late filings of certain 
statements or notices under sections 897 and 1445. The information 
submitted will include a statement by the taxpayer demonstrating 
reasonable cause for the failure to timely make relevant filings under 
sections 897 and 1445. This revenue procedure provides a simplified 
method for taxpayers to request relief for late filings under sections 
1.897-2(g)(1)(ii)(A), 1.897-2(h)(2), 1.1445-2(d)(2), 1.1445-5(b)(2), 
and 1.1445-5(b)(4) of the Income Tax Regulations.
    Current Actions: There are no changes to the regulation or burden.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses and other for-profit organizations, 
Farms.
    Estimated Number of Respondents: 250.
    Estimated Time per Response: 4 hours.
    Estimated Total Annual Burden Hours: 1,000 hours.
    20. Title: Discharge From or Subordination of Federal Lax Lien.
    OMB Number: 1545-2174.
    Form Number: Forms 14134 and 14135.
    Abstract: Form 14134 is used to apply for a Certificate of 
Subordination under Internal Revenue Code (IRC) sections 6325(d)(1) and 
6325(d)(2) to allow a named creditor to move their junior creditor 
position ahead of the United States' position for the property named in 
the certificate. Form 14135 is used to apply for a Certificate of 
Discharge under IRC section 6325(b) to remove the United States' lien 
from the property named in the certificate.
    Current Actions: There is no change to the existing collection.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals or households, Business or other for-
profit, Not-for-profit institutions, Farms, Federal Government, State, 
Local, or Tribal Government.
    Estimated Number of Responses: 10,362.
    Estimated Time per Respondent: 2 hours, 11 minutes.
    Estimated Total Annual Burden Hours: 22,665.
    21. Title: Affordable Care Act Notice of Rescissions.
    OMB Number: 1545-2180.
    Regulation Project Numbers: TD 9744.
    Abstract: This document contains final regulations regarding 
grandfathered health plans, preexisting condition exclusions, lifetime 
and annual dollar limits on benefits, rescissions, coverage of 
dependent children to age 26, internal claims and appeal and external 
review processes, and patient protections under the Affordable Care 
Act.
    Current Actions: There are no changes to the regulation or burden.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit organizations.
    Estimated Number of Respondents: 1,533.
    Estimated Time per Respondent: 1 minute.
    Estimated Total Annual Burden Hours: 20 hours.
    22. Title: PTIN Supplemental Application for Foreign Persons 
Without a Social Security Number.
    OMB Number: 1545-2189.
    Form Number: 8946.
    Abstract: Form 8946 is used by foreign persons without a social 
security number (SSN) who want to prepare tax returns for compensation. 
Foreign persons who are tax return preparers must obtain a preparer tax 
identification number (PTIN) to prepare tax returns for compensation. 
Generally, the IRS requires an individual to provide an SSN to get a 
PTIN. Because foreign persons cannot get an SSN, they must file Form 
8946 to establish their identity and status as a foreign person.
    Current Actions: There were editorial edits made to the internal 
only box of form 8946. However, these edits did not affect the burden 
estimates.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses and other for-profit organizations.
    Estimated Number of Respondents: 4,466.
    Estimated Time per Respondent: 5.27 hrs.
    Estimated Total Annual Burden Hours: 23,536.
    23. Title: Foreclosure Sale Purchaser Contact Information Request.
    OMB Number: 1545-2199.
    Form Number: 15597.
    Abstract: Form 15597, Foreclosure Sale Purchaser Contact 
Information Request, is information requested of individuals or 
businesses that have purchased real property at a third-party 
foreclosure sale. If the IRS has filed a ``Notice of Federal Tax Lien'' 
publicly notifying a taxpayer's creditors that the taxpayer owes the 
IRS a tax debt, AND a creditor senior to the IRS position later 
forecloses on their creditor note (such as the mortgage holder of a 
taxpayers primary residence) THEN the IRS tax claim is discharged or 
removed from the property (if the appropriate foreclosure rules are 
followed) and the foreclosure sale purchaser buys the property free and 
clear of the IRS claim EXCEPT that the IRS retains the right to 
``redeem'' or buy back the property from the foreclosure sale purchaser 
w/in 120 days after the foreclosure sale. Collection of this 
information is authorized by 28 U.S.C. 2410 and IRC 7425.

[[Page 6184]]

    Current Actions: There are no changes to the burden previously 
approved by OMB.
    Type of Review: Extension of a previously approved collection.
    Affected Public: Individuals or households, Business or other for-
profit groups, Not-for-profit institutions, Farms, Federal Government, 
State, Local, or Tribal Governments.
    Estimated Number of Responses: 150.
    Estimated Time per Respondent: 4 hours.
    Estimated Total Annual Burden Hours: 613.
    24. Title: Certificate of Foreign Contracting Party Receiving 
Federal Procurement Payments.
    OMB Number: 1545-2263.
    Form Project Number: Form W-14.
    Abstract: Form W-14 is completed by foreign contracting parties and 
is used to claim an exemption from withholding, in whole or in part, 
from the 2% tax imposed by section 5000C. Section 5000C imposes a 2% 
tax on the gross amount of specified Federal procurement payments that 
foreign persons receive pursuant to certain contracts with the U.S. 
Government. Form W-14 is completed by foreign contracting parties and 
is used to claim an exemption from withholding, in whole or in part, 
from the 2% tax. Form W-14 is provided to the government department or 
agency that is a party to the contract.
    Current Actions: There are no changes being made to the form at 
this time.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals or households, Federal Government.
    Estimated Number of Responses: 2,000.
    Estimated Time per Respondent: 5 hrs., 55 min.
    Estimated Total Annual Burden Hours: 11,840.
    25. Title: Application for Security Summit Membership.
    OMB Number: 1545-2295.
    Form Number: Form 15320.
    Abstract: The IRS has joined with representatives of the software 
industry, tax preparation firms, payroll and tax financial product 
processors and state tax administrators to combat identity theft refund 
fraud to protect the nation's taxpayers. The Security Summit consists 
of IRS, state tax agencies and the tax community, including tax 
preparation firms, software developers, payroll and tax financial 
product processors, tax professional organizations and financial 
institutions. Applicants use Form 15320 to apply for membership.
    Current Actions: There is no change to the existing collection.
    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 Responses: 62.
    Estimated Time per Respondent: 5 minutes.
    Estimated Total Annual Burden Hours: 5.
    26. Title: Wage and Investment Strategies and Solutions Behavioral 
Laboratory Customer Surveys and Support.
    OMB Number: 1545-2274.
    Regulatory Number: N/A.
    Abstract: As outlined in the Internal Revenue Service (IRS) 
Strategic Plan, the Agency is working towards allocating IRS resources 
strategically to address the evolving scope and increasing complexity 
of tax administration. In order to do this, IRS must realize their 
operational efficiencies and effectively manage costs by improving 
enterprise-wide resource allocation and streamlining processes using 
feedback from various behavioral research techniques. To assist the 
Agency is accomplishing the goal outlined in the Strategic Plan, the 
Wage and Investment Division continuously maintains a ``customer-
first'' focus through routinely soliciting information concerning the 
needs and characteristics of its customers and implementing programs 
based on the information received. W&I Strategies and Solutions (WISS), 
is developing the implementation of a Behavioral Laboratory to 
identify, plan and deliver business improvement processes that support 
fulfillment of the IRS strategic goals. The collection of information 
through the Behavioral Laboratory is necessary to enable the Agency to 
garner customer and stakeholder feedback in an efficient, timely 
manner, in accordance with the commitment to improving taxpayer service 
delivery. Improving agency programs requires ongoing assessment of 
service delivery. WISS, through the Behavioral Laboratory, will 
collect, analyze, and interpret information gathered through this 
generic clearance to identify strengths and weaknesses of current 
services and make improvements in service delivery based on feedback 
provided by taxpayers and employees of the Internal Revenue Service.
    Current Actions: The IRS will be revising and replacing various 
surveys. The survey scope is expanded to include burden for surveys 
associated with all taxpayer segments. This effort represents a 
continuation of the IRS's strategy to gather taxpayer burden data for 
all types of tax returns and information reporting documents in order 
to support Wage and Investment's OMB Improvement Strategy to transition 
burden estimates for all taxpayers to the preferred RAAS burden 
estimation methodology. These surveys will allow RAAS to update and 
validate the IRS Taxpayer Burden Model which will be used to provide 
estimates for consolidated taxpayer segments, like what is currently 
done for OMB numbers 1545-0074, 1545-0123, and 1545-0047.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individual, Business, or other for-profit 
organizations.
    Estimated Number of Respondents: 150,000.
    Estimated Time per Respondent: 1 hour.
    Estimated Total Annual Burden Hours: 150,000 hours.
    27. Title: Clean Hydrogen Production Credit.
    OMB Number: 1545-New.
    Form Project Number: Form 7210.
    Abstract: Section 13204 of the Inflation Reduction Act of 2022 (IRA 
2022), Public Law 117-169, created the new clean hydrogen production 
credit in new Internal Revenue Code section 45V. For 2023 and 
subsequent years, new Form 7210 will be used to claim the credit. The 
clean hydrogen production credit provides a per-kilogram (kg) credit 
for qualified clean hydrogen produced at a qualified clean hydrogen 
facility. This form is attached to 2023 tax returns.
    Current Actions: This is a request for new OMB approval.
    Type of Review: New Form.
    Affected Public: Business or other for-profit organizations.
    Estimated Number of Responses: 50.
    Estimated Time per Respondent: 5.47 hours.
    Estimated Total Annual Burden Hours: 274.
    Authority: 44 U.S.C. 3501 et seq.

Melody Braswell,
Treasury PRA Clearance Officer.
[FR Doc. 2024-01882 Filed 1-30-24; 8:45 am]
BILLING CODE 4810-01-P