Agency Collection Activities; Requesting Comments on Certified Professional Employer Organization (CPEO) Program, 12945-12946 [2024-03362]
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Federal Register / Vol. 89, No. 34 / Tuesday, February 20, 2024 / Notices
TaxpayerAdvocacyPanel@irs.gov. For
questions about TAP, call the TAP tollfree number, 1–888–912–1227.
SUPPLEMENTARY INFORMATION: Notice is
hereby given under section 10(a)(2) of
the Federal Advisory Committee Act, 5
U.S.C. App. (1988), and with the
approval of the Secretary of the
Treasury to announce the charter
renewal for the Taxpayer Advocacy
Panel Committee (TAP). The TAP
purpose is to provide a taxpayer
perspective to the Internal Revenue
Service (IRS) on critical tax
administrative programs. The TAP shall
provide listening opportunities for
taxpayers to independently identify
suggestions or comments to improve IRS
customer service through grass roots
outreach efforts, and have direct access
to elevate improvement
recommendations to the appropriate
operating divisions. The TAP shall also
serve as a focus group to provide
suggestions and/or recommendations
directly to IRS management on IRS
strategic initiatives.
Dated: February 13, 2024.
Shawn Collins,
Acting Director, Taxpayer Advocacy Panel.
[FR Doc. 2024–03332 Filed 2–16–24; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Notice 2024–2
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
The Internal Revenue Service
(IRS), 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 information
collections, as required by the
Paperwork Reduction Act of 1995. The
IRS is soliciting comments concerning,
Miscellaneous Changes Under the
SECURE 2.0 Act of 2022.
DATES: Written comments should be
received on or before April 22, 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 Number 1545–2317—
Miscellaneous Changes Under the
SECURE 2.0 Act of 2022’’ in the subject
line of the message.
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SUMMARY:
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FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of this collection should be
directed to Martha R. Brinson, at (202)
317–5753, or at Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224, or
through the internet at
Martha.R.Brinson@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Miscellaneous Changes Under
the SECURE 2.0 Act of 2022.
OMB Number: 1545–2317.
Notice Number: 2024–2.
Abstract: Section 72(t)(1) generally
imposes a 10 percent additional tax on
any distribution from a qualified
retirement plan within the meaning of
section 4974(c), unless the distribution
qualifies for one of the exceptions listed
in section 72(t)(2). Section 72(t)(2)(L)(iii)
provides that, in order to be considered
a terminally ill individual, an employee
must furnish sufficient evidence to the
plan administrator. This information
will be used by a plan administrator to
determine whether an individual is
eligible for a terminal illness
distribution and thus eligible for the
exception to the 10 percent additional
tax under section 72(t)(2)(L).
Current Actions: There are no changes
to the notice at this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals and
Households.
Estimated Number of Respondents:
500.
Estimated Time per Respondent: 15
mins.
Estimated Total Annual Burden
Hours: 125.
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. Comments
will be 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 has practical utility; (b) the
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12945
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 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: February 12, 2024.
Martha R. Brinson,
Tax Analyst.
[FR Doc. 2024–03367 Filed 2–16–24; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Agency Collection Activities;
Requesting Comments on Certified
Professional Employer Organization
(CPEO) Program
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
CPEO online system Identity
Verification Application, Responsible
Individual Personal Attestation (RIPA),
Certified Professional Employer
Organization Application, Form 14751,
Form 8973, and TD 9860.
DATES: Written comments should be
received on or before April 22, 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. 1545–2266’’
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
email at jon.r.callahan@irs.gov.
SUPPLEMENTARY INFORMATION: The IRS is
currently seeking comments concerning
SUMMARY:
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Federal Register / Vol. 89, No. 34 / Tuesday, February 20, 2024 / Notices
the following information collection
tools, reporting, and record-keeping
requirements:
Title: Certified Professional Employer
Organization (CPEO) Forms.
OMB Number: 1545–2266.
Form Name/Number: Identity
Verification Application, Responsible
Individual Personal Attestation (RIPA),
Certified Professional Employer
Organization Application, Form 14751,
and Form 8973.
Regulation Project Number: TD 9860.
Abstract: Section 206 of the
Achieving a Better Life Experience
(ABLE) Act passed Dec. 19, 2014)
created the Certified Professional
Employer Organization (CPEO)
designation. The application, attestation
and supporting information is used by
the IRS to qualify professional employer
organizations to become and remain a
Certified Professional Employer
Organization, which entitles them to
certain tax benefits. This certification is
renewed annually and the CPEO will
submit annual and quarterly financial
statements in addition to supporting
documentation. Responsible individuals
will submit annual attestation forms and
fingerprint cards. The Identity
Verification Application, Responsible
Individual Personal Attestation (RIPA),
Certified Professional Employer
Organization Application, Form 14751,
Certified Professional Employer
Organization Surety Bond, Form 8973,
Certified Professional Employer
Organization/Customer Reporting
Agreement, and TD 9860, Certified
Professional Employer Organizations,
will only be used by program applicants
and related responsible individuals.
Current Actions: There are changes to
the existing collection. Form 14737 and
Form 14737–A have been replaced by
the CPEO online system.
Type of Review: Revision of a
currently approved collection.
Affected Public: Business or other forprofit organizations & Individuals.
Identity Verification Application:
Estimated Number of Respondents:
565.
Estimated Time per Respondent: 15
minutes.
Estimated Total Annual Burden
Hours: 5,141.
Responsible Individual Personal
Attestation (RIPA):
Estimated Number of Respondents:
565.
Estimated Time per Respondent: 40
hours.
Estimated Total Annual Burden
Hours: 22,600.
Certified Professional Employer
Organization Application:
Estimated Number of Respondents:
120.
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Estimated Time per Respondent: 77
hours, 45 minutes.
Estimated Total Annual Burden
Hours: 9,330.
Form 14751:
Estimated Number of Respondents:
170.
Estimated Time per Respondent: 2
hours.
Estimated Total Annual Burden
Hours: 340.
Form 8973:
Estimated Number of Respondents:
41,350.
Estimated Time per Respondent: 1.5
hours.
Estimated Total Annual Burden
Hours: 62,025.
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: February 14, 2024.
Jon R. Callahan,
Senior Tax Analyst.
[FR Doc. 2024–03362 Filed 2–16–24; 8:45 am]
BILLING CODE 4830–01–P
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DEPARTMENT OF VETERANS
AFFAIRS
[OMB Control No. 2900–0209]
Agency Information Collection
Activity: Application for Work Study
Allowance, Student Work Study
Agreement-Advance Payment,
Extended Student Work Study
Agreement, Student Work Study
Agreement
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
revision 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 April 22, 2024.
ADDRESSES: Submit written comments
on the collection of information through
Federal Docket Management System
(FDMS) at www.Regulations.gov or to
Nancy J. Kessinger, Veterans Benefits
Administration (20M33), Department of
Veterans Affairs, 810 Vermont Avenue
NW, Washington, DC 20420 or email to
nancy.kessinger@va.gov. Please refer to
‘‘OMB Control No. 2900–0209’’ in any
correspondence. During the comment
period, comments may be viewed online
through FDMS.
FOR FURTHER INFORMATION CONTACT:
Maribel Aponte, Office of Enterprise
and Integration, Data Governance
Analytics (008), 810 Vermont Ave. NW,
Washington, DC 20420, (202) 266–4688
or email maribel.aponte@va.gov. Please
refer to ‘‘OMB Control No. 2900–0209’’
in any correspondence.
SUPPLEMENTARY INFORMATION: Under the
PRA of 1995, Federal agencies must
obtain approval from the Office of
Management and Budget (OMB) for each
collection of information they conduct
or sponsor. This request for comment is
being made pursuant to section
3506(c)(2)(A) of the PRA.
With respect to the following
collection of information, VBA invites
comments on: (1) whether the proposed
collection of information is necessary
SUMMARY:
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]]>Agencies
[Federal Register Volume 89, Number 34 (Tuesday, February 20, 2024)]
[Notices]
[Pages 12945-12946]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2024-03362]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Agency Collection Activities; Requesting Comments on Certified
Professional Employer Organization (CPEO) Program
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 CPEO online system Identity Verification Application,
Responsible Individual Personal Attestation (RIPA), Certified
Professional Employer Organization Application, Form 14751, Form 8973,
and TD 9860.
DATES: Written comments should be received on or before April 22, 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 [email protected]. Include ``OMB Control No.
1545-2266'' 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 email at
[email protected].
SUPPLEMENTARY INFORMATION: The IRS is currently seeking comments
concerning
[[Page 12946]]
the following information collection tools, reporting, and record-
keeping requirements:
Title: Certified Professional Employer Organization (CPEO) Forms.
OMB Number: 1545-2266.
Form Name/Number: Identity Verification Application, Responsible
Individual Personal Attestation (RIPA), Certified Professional Employer
Organization Application, Form 14751, and Form 8973.
Regulation Project Number: TD 9860.
Abstract: Section 206 of the Achieving a Better Life Experience
(ABLE) Act passed Dec. 19, 2014) created the Certified Professional
Employer Organization (CPEO) designation. The application, attestation
and supporting information is used by the IRS to qualify professional
employer organizations to become and remain a Certified Professional
Employer Organization, which entitles them to certain tax benefits.
This certification is renewed annually and the CPEO will submit annual
and quarterly financial statements in addition to supporting
documentation. Responsible individuals will submit annual attestation
forms and fingerprint cards. The Identity Verification Application,
Responsible Individual Personal Attestation (RIPA), Certified
Professional Employer Organization Application, Form 14751, Certified
Professional Employer Organization Surety Bond, Form 8973, Certified
Professional Employer Organization/Customer Reporting Agreement, and TD
9860, Certified Professional Employer Organizations, will only be used
by program applicants and related responsible individuals.
Current Actions: There are changes to the existing collection. Form
14737 and Form 14737-A have been replaced by the CPEO online system.
Type of Review: Revision of a currently approved collection.
Affected Public: Business or other for-profit organizations &
Individuals.
Identity Verification Application:
Estimated Number of Respondents: 565.
Estimated Time per Respondent: 15 minutes.
Estimated Total Annual Burden Hours: 5,141.
Responsible Individual Personal Attestation (RIPA):
Estimated Number of Respondents: 565.
Estimated Time per Respondent: 40 hours.
Estimated Total Annual Burden Hours: 22,600.
Certified Professional Employer Organization Application:
Estimated Number of Respondents: 120.
Estimated Time per Respondent: 77 hours, 45 minutes.
Estimated Total Annual Burden Hours: 9,330.
Form 14751:
Estimated Number of Respondents: 170.
Estimated Time per Respondent: 2 hours.
Estimated Total Annual Burden Hours: 340.
Form 8973:
Estimated Number of Respondents: 41,350.
Estimated Time per Respondent: 1.5 hours.
Estimated Total Annual Burden Hours: 62,025.
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: February 14, 2024.
Jon R. Callahan,
Senior Tax Analyst.
[FR Doc. 2024-03362 Filed 2-16-24; 8:45 am]
BILLING CODE 4830-01-P
