Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request on Burden Related to Mortgage Credit Certificates (MCCs), 16620-16621 [2024-04839]
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16620
Federal Register / Vol. 89, No. 46 / Thursday, March 7, 2024 / Notices
15th, 16th, and 17th Floors, Century Towers,
Harare, Zimbabwe; Number 5 Beit Road,
Milton Park, Harare, Zimbabwe; Organization
Established Date 01 Jan 2005; alt.
Organization Established Date 28 Nov 2005;
Organization Type: Activities of holding
companies; Business Registration Number
19561/2005 (Zimbabwe) [GLOMAG] (Linked
To: TAGWIREI, Kudakwashe Regimond).
Designated pursuant to section
1(a)(iii)(A)(1) of E.O. 13818 of December 20,
2017, ‘‘Blocking the Property of Persons
Involved in Serious Human Rights Abuse or
Corruption,’’ 82 FR 60839 (Dec. 26, 2017) for
having materially assisted, sponsored or
provided financial, material, or technological
support for, or goods or services to or in
support of corruption, including the
misappropriation of state assets, the
expropriation of private assets for personal
gain, corruption related to government
contracts or the extraction of natural
resources, or bribery, and the transfer or the
facilitation of the transfer of the proceeds of
corruption.
Designated pursuant to section 1(a)(iii)(B)
of E.O. 13818 of December 20, 2017,
‘‘Blocking the Property of Persons Involved
in Serious Human Rights Abuse or
Corruption,’’ 82 FR 60839 (Dec. 26, 2017) for
being owned or controlled by, or having
acted or purported to act for or on behalf of,
directly or indirectly, Obey CHIMUKA, a
person whose property and interests in
property are blocked pursuant to the Order.
Dated: March 4, 2024.
Bradley Smith,
Director, Office of Foreign Assets Control,
U.S. Department of the Treasury.
[FR Doc. 2024–04893 Filed 3–6–24; 8:45 am]
BILLING CODE 4810–AL–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Extension of Information
Collection Request Submitted for
Public Comment; Comment Request
for Salary Reduction Simplified
Employee Pension—Individual
Retirement Accounts Contribution
Agreement.
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 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. Currently, the IRS is
soliciting comments concerning the
burden associated with the salary
reduction simplified employee
khammond on DSKJM1Z7X2PROD with NOTICES
SUMMARY:
VerDate Sep<11>2014
16:13 Mar 06, 2024
Jkt 262001
pension—individual retirement
accounts contribution agreement.
DATES: Written comments should be
received on or before May 6, 2024 to be
assured of consideration.
ADDRESSES: Direct all written comments
to Andre´s Garcia, Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224, or
by email to pra.comments@irs.gov.
Please include, ‘‘OMB Number: 1545–
1012—Public Comment Request Notice’’
in the Subject line.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the form and instructions
should be directed to Ronald J. Durbala,
at (202) 317–5746, at Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224, or
through the internet at
RJoseph.Durbala@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Salary Reduction Simplified
Employee Pension—Individual
Retirement Accounts Contribution
Agreement.
OMB Number: 1545–1012.
Document Number: 5305A SEP.
Abstract: Form 5305A–SEP is used by
an employer to make an agreement to
provide benefits to all employees under
a Simplified Employee Pension (SEP)
described in Internal Revenue Code
section 408(k). This form is not to be
filed with the IRS, but is to be retained
in the employer’s records as proof of
establishing a SEP and justifying a
deduction for contributions made to the
SEP.
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:
100,000.
Estimated Time per Respondent: 9
hrs., 43 min.
Estimated Total Annual Burden
Hours: 972,000.
The following paragraph applies to all
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 if their contents may become
material in the administration of any
internal revenue law. Generally, tax
returns and tax return information are
PO 00000
Frm 00100
Fmt 4703
Sfmt 4703
confidential, as required by 26 U.S.C.
6103.
Desired Focus of Comments: The
Internal Revenue Service (IRS) is
particularly interested in comments
that:
• Evaluate whether the proposed
collection of information is necessary
for the proper performance of the
functions of the agency, including
whether the information will have
practical utility.
• Evaluate the accuracy of the
agency’s estimate of the burden of the
proposed collection of information,
including the validity of the
methodology and assumptions used.
• Enhance the quality, utility, and
clarity of the information to be
collected; and
• Minimize the burden of the
collection of information on those who
are to respond, including using
appropriate automated, electronic,
mechanical, or other technological
collection techniques or other forms of
information technology, e.g., by
permitting electronic submissions of
responses.
Comments submitted in response to
this notice will be summarized and/or
included in the ICR for OMB approval
of the extension of the information
collection; they will also become a
matter of public record.
Approved: March 4, 2024.
Ronald J. Durbala,
IRS Tax Analyst.
[FR Doc. 2024–04866 Filed 3–6–24; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Extension of Information
Collection Request Submitted for
Public Comment; Comment Request
on Burden Related to Mortgage Credit
Certificates (MCCs)
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 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. Currently, the IRS is
soliciting comments concerning the
application process for determination of
employee stock ownership plans.
SUMMARY:
E:\FR\FM\07MRN1.SGM
07MRN1
Federal Register / Vol. 89, No. 46 / Thursday, March 7, 2024 / Notices
Written comments should be
received on or before May 6, 2024 to be
assured of consideration.
ADDRESSES: Direct all written comments
to Andre´s Garcia, Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224, or
by email to pra.comments@irs.gov.
Please include, ‘‘OMB Number: 1545–
0922—Public Comment Request Notice’’
in the Subject line.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the form and instructions
should be directed to Ronald J. Durbala,
at (202) 317–5746, at Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224, or
through the internet at
RJoseph.Durbala@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Mortgage Credit Certificates
(MCCs).
OMB Number: 1545–0922.
Regulation Project Number: Form
8329 and Form 8330.
Abstract: Mortgage Credit Certificates
provide qualified holders of the
certificates with a credit against income
tax liability. In general, an Issuer elects
to establish a mortgage credit certificate
program in lieu of issuing qualified
mortgage revenue bonds. Section 25 of
the Code permits states and political
subdivisions to elect to issue Mortgage
Credit Certificates in lieu of qualified
mortgage revenue bonds. Form 8329 is
used by lending institutions and Form
8330 is used by state and local
governments to provide the IRS with
information on the issuance of mortgage
credit certificates (MCCs) authorized
under Internal Revenue Code section 25.
IRS matches the information supplied
by lenders and issuers to ensure that the
credit is computed properly.
Current Actions: There is no change to
the burden previously approved.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
Form 8329—10,000; Form 8330—2,000.
Estimated Time per Respondent:
Form 8329—5 hrs. 53 min.; Form
8330—7 hrs. 28 min.
Estimated Total Annual Burden
Hours: Form 8329—58,800; Form
8330—14,920. The following paragraph
applies to all 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
khammond on DSKJM1Z7X2PROD with NOTICES
DATES:
VerDate Sep<11>2014
16:13 Mar 06, 2024
Jkt 262001
retained if 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.
Desired Focus of Comments: The
Internal Revenue Service (IRS) is
particularly interested in comments
that:
• Evaluate whether the proposed
collection of information is necessary
for the proper performance of the
functions of the agency, including
whether the information will have
practical utility.
• Evaluate the accuracy of the
agency’s estimate of the burden of the
proposed collection of information,
including the validity of the
methodology and assumptions used.
• Enhance the quality, utility, and
clarity of the information to be
collected; and
• Minimize the burden of the
collection of information on those who
are to respond, including using
appropriate automated, electronic,
mechanical, or other technological
collection techniques or other forms of
information technology, e.g., by
permitting electronic submissions of
responses.
Comments submitted in response to
this notice will be summarized and/or
included in the ICR for OMB approval
of the extension of the information
collection; they will also become a
matter of public record.
Approved: March 4, 2024.
Ronald J. Durbala,
IRS Tax Analyst.
[FR Doc. 2024–04839 Filed 3–6–24; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Extension of Information
Collection Request Submitted for
Public Comment; Comment Request
Treaty-Based Return Position
Disclosure
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 public and other Federal
agencies to take this opportunity to
comment on proposed and/or
continuing information collections, as
required by the Paperwork Reduction
SUMMARY:
PO 00000
Frm 00101
Fmt 4703
Sfmt 4703
16621
Act of 1995. Currently, the IRS is
soliciting comments concerning treatybased return position disclosure.
DATES: Written comments should be
received on or before May 6, 2024 to be
assured of consideration.
ADDRESSES: Direct all written comments
to Andre´s Garcia, Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224, or
by email to pra.comments@irs.gov.
Please include, ‘‘OMB Number: 1545–
1354—Public Comment Request Notice’’
in the Subject line.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the form and instructions
should be directed to Ronald J. Durbala,
at (202) 317–5746, at Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224, or
through the internet at
RJoseph.Durbala@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Treaty-Based Return Position
Disclosure.
OMB Number: 1545–1354.
Document Number: 8833.
Abstract: Revenue Procedure 2010–19
provides guidance for individuals who
emigrate from Canada and wish to make
an election for U.S. federal income tax
purposes. Form 8833 is used by
taxpayers to make the treaty-based
return position disclosure required by
section 6114.
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:
4,100.
Estimated Time per Respondent: 6
hrs, 16 min.
Estimated Total Annual Burden
Hours: 25,740.
The following paragraph applies to all
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 if 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.
Desired Focus of Comments: The
Internal Revenue Service (IRS) is
E:\FR\FM\07MRN1.SGM
07MRN1
]]>Agencies
[Federal Register Volume 89, Number 46 (Thursday, March 7, 2024)]
[Notices]
[Pages 16620-16621]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2024-04839]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Extension of Information Collection Request Submitted
for Public Comment; Comment Request on Burden Related to Mortgage
Credit Certificates (MCCs)
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 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. Currently, the IRS is soliciting comments
concerning the application process for determination of employee stock
ownership plans.
[[Page 16621]]
DATES: Written comments should be received on or before May 6, 2024 to
be assured of consideration.
ADDRESSES: Direct all written comments to Andr[eacute]s Garcia,
Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW,
Washington, DC 20224, or by email to [email protected]. Please
include, ``OMB Number: 1545-0922--Public Comment Request Notice'' in
the Subject line.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the form and instructions should be directed to Ronald J.
Durbala, at (202) 317-5746, at Internal Revenue Service, Room 6526,
1111 Constitution Avenue NW, Washington, DC 20224, or through the
internet at [email protected].
SUPPLEMENTARY INFORMATION:
Title: Mortgage Credit Certificates (MCCs).
OMB Number: 1545-0922.
Regulation Project Number: Form 8329 and Form 8330.
Abstract: Mortgage Credit Certificates provide qualified holders of
the certificates with a credit against income tax liability. In
general, an Issuer elects to establish a mortgage credit certificate
program in lieu of issuing qualified mortgage revenue bonds. Section 25
of the Code permits states and political subdivisions to elect to issue
Mortgage Credit Certificates in lieu of qualified mortgage revenue
bonds. Form 8329 is used by lending institutions and Form 8330 is used
by state and local governments to provide the IRS with information on
the issuance of mortgage credit certificates (MCCs) authorized under
Internal Revenue Code section 25. IRS matches the information supplied
by lenders and issuers to ensure that the credit is computed properly.
Current Actions: There is no change to the burden previously
approved.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations.
Estimated Number of Respondents: Form 8329--10,000; Form 8330--
2,000.
Estimated Time per Respondent: Form 8329--5 hrs. 53 min.; Form
8330--7 hrs. 28 min.
Estimated Total Annual Burden Hours: Form 8329--58,800; Form 8330--
14,920. The following paragraph applies to all 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 if 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.
Desired Focus of Comments: The Internal Revenue Service (IRS) is
particularly interested in comments that:
Evaluate whether the proposed collection of information is
necessary for the proper performance of the functions of the agency,
including whether the information will have practical utility.
Evaluate the accuracy of the agency's estimate of the
burden of the proposed collection of information, including the
validity of the methodology and assumptions used.
Enhance the quality, utility, and clarity of the
information to be collected; and
Minimize the burden of the collection of information on
those who are to respond, including using appropriate automated,
electronic, mechanical, or other technological collection techniques or
other forms of information technology, e.g., by permitting electronic
submissions of responses.
Comments submitted in response to this notice will be summarized
and/or included in the ICR for OMB approval of the extension of the
information collection; they will also become a matter of public
record.
Approved: March 4, 2024.
Ronald J. Durbala,
IRS Tax Analyst.
[FR Doc. 2024-04839 Filed 3-6-24; 8:45 am]
BILLING CODE 4830-01-P
