Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple Internal Revenue Service (IRS) Information Collection Requests, 14738-14739 [2024-04125]
Download as PDF
<![CDATA[
14738
Federal Register / Vol. 89, No. 40 / Wednesday, February 28, 2024 / Notices
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 March 29, 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 PRA@treasury.gov, calling
(202) 622–1035, or viewing the entire
information collection request at
www.reginfo.gov.
SUMMARY:
SUPPLEMENTARY INFORMATION:
ddrumheller on DSK120RN23PROD with NOTICES1
Internal Revenue Service (IRS)
1. Title: United States Gift (and
Generation-Skipping Transfer) Tax
Return.
OMB Number: 1545–0020.
Form Number: Form 709.
Abstract: Form 709 is used by
individuals to report transfers subject to
the gift and generation-skipping transfer
taxes and to compute these taxes. The
IRS uses the information to collect and
enforce these taxes, to verify that the
taxes are properly computed, and to
compute the tax base for the estate tax.
Current Actions: There is no change to
the existing collection.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households.
Estimated Number of Responses:
224,530.
Estimated Time per Respondent: 6
hours, 12 minutes.
VerDate Sep<11>2014
19:59 Feb 27, 2024
Jkt 262001
Estimated Total Annual Burden
Hours: 1,392,086.
2. Title: Credit for Small Employer
Health Insurance Premiums.
OMB Number: 1545–2198.
Form Number: 8941.
Abstract: Section 1421 of the Patient
Protection and Affordable Care Act,
Public Law 111–148, allows qualified
small employers to elect, beginning in
2010, a tax credit for 50% of their
employee health care coverage
expenses. Form 8941, Credit for Small
Employer Health Insurance Premiums,
has been developed to help employers
compute the tax credit.
Current Actions: There are no changes
being made to this form at this time.
Type of Review: Extension of a
currently 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 Respondents:
315.
Estimated Time per Respondent: 11
hours 15 minutes.
Estimated Total Annual Burden
Hours: 3,544.
3. 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.
PO 00000
Frm 00117
Fmt 4703
Sfmt 4703
Estimated Total Annual Burden
Hours: 15,000.
4. Title: Request for Section 754
Revocation.
OMB Number: 1545–2297.
Form Number: 15254.
Abstract: Form 15254 is a public use
form which will be submitted by
partnerships to request a Section 754
Revocation. Partnerships, partners, and
their representatives will need to access
the form from IRS.gov to complete and
submit the form along with the required
documents.
Current Actions: There are no changes
to the burden previously approved by
OMB. This request is to extend the
current approval for another 3 years.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business and other
for-profit organizations.
Estimated Number of Respondents:
50.
Estimated Time per Respondent: 5
hrs., 7 min.
Estimated Total Annual Burden
Hours: 256.
5. Title: Credit for Small Employer
Pension Plan Startup Costs, AutoEnrollment, and Military Spouse
Retirement Plan.
OMB Number: 1545–1810.
Form Number: 8881.
Abstract: Qualified small employers
use Form 8881 to claim a credit for startup costs and auto-enrollment
arrangements related to eligible
retirement plans. Form 8881
implements section 45E of the Internal
Revenue Code (IRC), which provides a
credit based on costs incurred by an
employer in establishing or
administering an eligible employer plan
or for the retirement-related education
of employees with respect to the plan.
Form 8881 also implements IRC
section 45T, which provides a credit for
including an eligible automatic
contribution arrangement (as defined in
section 414(w)(3)) in a qualified
employer plan sponsored by the
employer. For an eligible employer, the
section 45E credit is 50% of the
qualified start-up costs for a tax year, up
to $500 for the tax year in which the
plan is established or becomes effective
and each of the two subsequent tax
years. For an eligible employer, the
section 45T credit is $500 for the first
tax year in which the automatic
contribution arrangement is included in
the plan and for each of the two
subsequent tax years.
Current Actions: The Secure 2.0 Act
of 2022 added new IRC section 45AA,
Military Spouse Retirement Plan
Eligibility Credit for Small Employers.
Section 45AA provides a general
E:\FR\FM\28FEN1.SGM
28FEN1
Federal Register / Vol. 89, No. 40 / Wednesday, February 28, 2024 / Notices
business tax credit to eligible small
employers who offer defined
contribution plans with specific features
that benefit military spouses. The
section 45AA credit is, for a tax year
during which a military spouse
participates in the plan, up to 3 tax
years beginning with the tax year during
which the military spouse began
participating in the plan, $200, plus the
amount of employer contributions
(other than elective deferrals) made on
behalf of the military spouse for any of
the 3 tax years, up to $300 for a tax year.
The Form 8881 is being revised to add
the Section 45AA credit. Additionally,
the Secure 2.0 Act amended section 45E
to permit eligible employers, with 1–50
employees, an increased start-up costs
credit of 100% of the qualified start-up
costs for a tax year, up to $500 for the
tax year in which the plan is established
or becomes effective and each of the two
subsequent tax years. The Secure 2.0
Act also amended section 45E to permit
an additional credit for employer
contributions by certain eligible
employers, in an amount equal to an
applicable percentage of eligible
employer contributions to a defined
contribution plan, for up to 5 tax years
beginning with the tax year in which the
plan is established. The Form 8881 is
being revised to include these additions
under section 45E.
Type of Review: Revision of a
currently approved collection.
Affected Public: Businesses or other
for-profit organizations.
Estimated Number of Respondents:
66,667.
Estimated Time per Respondent: 8
hours, 38 minutes.
Estimated Total Annual Burden
Hours: 575,337.
Authority: 44 U.S.C. 3501 et seq.
Melody Braswell,
Treasury PRA Clearance Officer.
[FR Doc. 2024–04125 Filed 2–27–24; 8:45 am]
ddrumheller on DSK120RN23PROD with NOTICES1
BILLING CODE 4830–01–P
VerDate Sep<11>2014
19:59 Feb 27, 2024
Jkt 262001
DEPARTMENT OF VETERANS
AFFAIRS
[OMB Control No. 2900–0932]
Agency Information Collection Activity
Under OMB Review: Application for
Approval of an Institution of Higher
Learning Facility; Institution of Higher
Learning—Program Submission List;
Application for Approval of
Organizations Other Than Institutions
of Higher Learning; Non-Institution of
Higher Learning—Program
Submission List
Veterans Benefits
Administration, Department of Veterans
Affairs.
ACTION: Notice.
AGENCY:
In compliance with the
Paperwork Reduction Act (PRA) of
1995, this notice announces that the
Veterans Benefits Administration
(VBA), Department of Veterans Affairs,
will submit the collection of
information abstracted below to the
Office of Management and Budget
(OMB) for review and comment. The
PRA submission describes the nature of
the information collection and its
expected cost and burden, and it
includes the actual data collection
instrument.
DATES: Written comments and
recommendations for the proposed
information collection should be sent
within 30 days of publication of this
notice by clicking on the following link
www.reginfo.gov/public/do/PRAMain,
select ‘‘Currently under Review—Open
for Public Comments’’, then search the
list for the information collection by
Title or ‘‘OMB Control No. 2900–0932.’’
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. 2900–0932’’
in any correspondence.
SUPPLEMENTARY INFORMATION:
Authority: Public Law 117–333 sec.
11; 38 U.S.C. 3672 and 3674.
Title: Application for Approval of an
Institution of Higher Learning Facility,
VA Form 22–10287; Institution of
Higher Learning—Program Submission
List, VA Form 22–10287a; Application
for Approval of Organizations Other
Than Institutions of Higher Learning,
SUMMARY:
PO 00000
Frm 00118
Fmt 4703
Sfmt 4703
14739
VA Form 22–10288; Non-Institution of
Higher Learning—Program Submission
List, VA Form 22–10288a.
OMB Control Number: 2900–0932.
Type of Review: Extension.
Abstract: Public Law 117–333 sec. 11,
enacted January 5, 2023, amended title
38 U.S.C. 3672, ‘‘Approval of Courses’’.
This provision of the law required VA
to create and design two new uniform
applications and any accompanying
documentation for approval of courses
of educational programs, and for those
forms to be available for use by October
1, 2023. The Program Office created
those four forms to meet the amended
criteria of 38 U.S.C. 3672.
These forms are completed by
educational institutions, training
establishments and other organizations
seeking approval of one or more
programs of study for the payment of
VA Education benefits rendered to
eligible beneficiaries. The institutions
submit the forms to the State Approving
Agencies (SAAs) of jurisdiction for their
review. By law, each SAA has the
authority to make such approvals in
their respective state. VA contracts with
SAAs in each state for this approval
assessment work.
Prior to the new legislative
requirement, each SAA used their own
application form(s), making it difficult
for training institutions operating in
more than one state to readily complete
the process, as different states required
different information. The amendment
to title 38 U.S.C. 3672 now ensures
uniformity in the program approval
process across all states. The uniform
SAA applications are used by
educational and training institutions to
apply for initial approval of their
programs for payment of VA benefits; to
make revisions of existing program
approvals, or to submit withdrawals of
approved programs no longer being
offered. The institutions complete either
the VA Form 22–10287, or the VA Form
22–10288, based on the type of training
offered at their institution. Institutions
of Higher Learning (IHLs) will use the
VA Form 22–10287 exclusively, and all
other types of educational training
establishments will use the VA Form
22–10288. Each institution may use the
associated ‘‘Program List’’, VA Form 22–
10287a or VA Form 22–10288a to add,
revise, or remove any program offered.
In some cases, institutions may use their
E:\FR\FM\28FEN1.SGM
28FEN1
]]>Agencies
[Federal Register Volume 89, Number 40 (Wednesday, February 28, 2024)]
[Notices]
[Pages 14738-14739]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2024-04125]
[[Page 14738]]
-----------------------------------------------------------------------
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 March 29, 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: United States Gift (and Generation-Skipping Transfer) Tax
Return.
OMB Number: 1545-0020.
Form Number: Form 709.
Abstract: Form 709 is used by individuals to report transfers
subject to the gift and generation-skipping transfer taxes and to
compute these taxes. The IRS uses the information to collect and
enforce these taxes, to verify that the taxes are properly computed,
and to compute the tax base for the estate tax.
Current Actions: There is no change to the existing collection.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals or households.
Estimated Number of Responses: 224,530.
Estimated Time per Respondent: 6 hours, 12 minutes.
Estimated Total Annual Burden Hours: 1,392,086.
2. Title: Credit for Small Employer Health Insurance Premiums.
OMB Number: 1545-2198.
Form Number: 8941.
Abstract: Section 1421 of the Patient Protection and Affordable
Care Act, Public Law 111-148, allows qualified small employers to
elect, beginning in 2010, a tax credit for 50% of their employee health
care coverage expenses. Form 8941, Credit for Small Employer Health
Insurance Premiums, has been developed to help employers compute the
tax credit.
Current Actions: There are no changes being made to this form at
this time.
Type of Review: Extension of a currently 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 Respondents: 315.
Estimated Time per Respondent: 11 hours 15 minutes.
Estimated Total Annual Burden Hours: 3,544.
3. 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.
4. Title: Request for Section 754 Revocation.
OMB Number: 1545-2297.
Form Number: 15254.
Abstract: Form 15254 is a public use form which will be submitted
by partnerships to request a Section 754 Revocation. Partnerships,
partners, and their representatives will need to access the form from
IRS.gov to complete and submit the form along with the required
documents.
Current Actions: There are no changes to the burden previously
approved by OMB. This request is to extend the current approval for
another 3 years.
Type of Review: Extension of a currently approved collection.
Affected Public: Business and other for-profit organizations.
Estimated Number of Respondents: 50.
Estimated Time per Respondent: 5 hrs., 7 min.
Estimated Total Annual Burden Hours: 256.
5. Title: Credit for Small Employer Pension Plan Startup Costs,
Auto-Enrollment, and Military Spouse Retirement Plan.
OMB Number: 1545-1810.
Form Number: 8881.
Abstract: Qualified small employers use Form 8881 to claim a credit
for start-up costs and auto-enrollment arrangements related to eligible
retirement plans. Form 8881 implements section 45E of the Internal
Revenue Code (IRC), which provides a credit based on costs incurred by
an employer in establishing or administering an eligible employer plan
or for the retirement-related education of employees with respect to
the plan.
Form 8881 also implements IRC section 45T, which provides a credit
for including an eligible automatic contribution arrangement (as
defined in section 414(w)(3)) in a qualified employer plan sponsored by
the employer. For an eligible employer, the section 45E credit is 50%
of the qualified start-up costs for a tax year, up to $500 for the tax
year in which the plan is established or becomes effective and each of
the two subsequent tax years. For an eligible employer, the section 45T
credit is $500 for the first tax year in which the automatic
contribution arrangement is included in the plan and for each of the
two subsequent tax years.
Current Actions: The Secure 2.0 Act of 2022 added new IRC section
45AA, Military Spouse Retirement Plan Eligibility Credit for Small
Employers. Section 45AA provides a general
[[Page 14739]]
business tax credit to eligible small employers who offer defined
contribution plans with specific features that benefit military
spouses. The section 45AA credit is, for a tax year during which a
military spouse participates in the plan, up to 3 tax years beginning
with the tax year during which the military spouse began participating
in the plan, $200, plus the amount of employer contributions (other
than elective deferrals) made on behalf of the military spouse for any
of the 3 tax years, up to $300 for a tax year. The Form 8881 is being
revised to add the Section 45AA credit. Additionally, the Secure 2.0
Act amended section 45E to permit eligible employers, with 1-50
employees, an increased start-up costs credit of 100% of the qualified
start-up costs for a tax year, up to $500 for the tax year in which the
plan is established or becomes effective and each of the two subsequent
tax years. The Secure 2.0 Act also amended section 45E to permit an
additional credit for employer contributions by certain eligible
employers, in an amount equal to an applicable percentage of eligible
employer contributions to a defined contribution plan, for up to 5 tax
years beginning with the tax year in which the plan is established. The
Form 8881 is being revised to include these additions under section
45E.
Type of Review: Revision of a currently approved collection.
Affected Public: Businesses or other for-profit organizations.
Estimated Number of Respondents: 66,667.
Estimated Time per Respondent: 8 hours, 38 minutes.
Estimated Total Annual Burden Hours: 575,337.
Authority: 44 U.S.C. 3501 et seq.
Melody Braswell,
Treasury PRA Clearance Officer.
[FR Doc. 2024-04125 Filed 2-27-24; 8:45 am]
BILLING CODE 4830-01-P
