Proposed Collection; Comment Request for Special Rules and Certificate of Partner-Level Items To Reduce Withholding, 24892-24893 [2024-07452]

Download as PDF ddrumheller on DSK120RN23PROD with NOTICES1 24892 Federal Register / Vol. 89, No. 69 / Tuesday, April 9, 2024 / Notices information or copies of the form and instructions should be directed to, Sara Covington, (202) 317–5744 or through the internet at sara.l.covington@irs.gov. SUPPLEMENTARY INFORMATION: Title: Low-Income Housing Credit Agencies Report of Noncompliance or Building Disposition. OMB Number: 1545–1204. Form Number: 8823. Abstract: Under Internal Revenue Code section 42(m)(1)(B)(iii), state housing credit agencies are required to notify the IRS of any building disposition or noncompliance with the low-income housing tax credit provisions. A separate form must be filed for each building that is not in compliance. The IRS uses this information to determine whether the low-income housing credit is being correctly claimed and whether there is any credit recapture. Current Actions: There are no changes being made to the form at this time, changes to the burden estimates are due to IRS most current filing data. Type of Review: Extension of a currently approved collection. Affected Public: State or local government housing credit agencies. Estimated Number of Respondents: 14,474. Estimated Time per Respondent: 15.16 hours. Estimated Total Annual Burden Hours: 219,426. 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 VerDate Sep<11>2014 19:57 Apr 08, 2024 Jkt 262001 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: April 3, 2024. Sara L. Covington, IRS Tax Analyst. [FR Doc. 2024–07456 Filed 4–8–24; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Special Rules and Certificate of Partner-Level Items To Reduce Withholding 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 continuing information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning special rules and certificate of partner-level items to reduce withholding. SUMMARY: Written comments should be received on or before June 10, 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 number 1545– 1934 or Special Rules and Certificate of Partner-Level Items to Reduce Section 1446 Withholding. FOR FURTHER INFORMATION CONTACT: Requests for additional information or copies of the regulation or form should be directed to Kerry Dennis at (202) 317–5751, or at Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or through the internet, at Kerry.L.Dennis@ irs.gov. SUPPLEMENTARY INFORMATION: Title: Special Rules and Certificate of Partner-Level Items to Reduce Section 1446 Withholding. OMB Number: 1545–1934. DATES: PO 00000 Frm 00117 Fmt 4703 Sfmt 4703 Regulation and Form Number: T.D. 9394 and Form 8404–C. Abstract: T.D. 9394 contains final regulations regarding when a partnership may consider certain deductions and losses of a foreign partner to reduce or eliminate the partnership’s obligation to pay withholding tax under section 1446 on effectively connected taxable income allocable under section 704 to such partner. Form 8804–C is used by a foreign partner that voluntary submit to the partnership if it chooses to provide a certification that could reduce or eliminate the partnership’s withholding tax obligation under section 1446 (1446 tax) on the partner’s allocable share of effectively connected income (ECTI) from the partnership. Current Actions: There is no change to the paperwork burden previously approved by OMB. Type of Review: Extension of a currently approved collection. Affected Public: Businesses and other for-profit organizations, Individuals or Households, and Not-for-Profit Organizations. Form 8804–C Estimated Number of Respondents: 1,000. Estimated Time per Response: 18.7 hours. Estimated Total Annual Burden Hours: 18,700 hours. TD 9394 Estimated Number of Respondents: 1. Estimated Time per Response: 1 hours. Estimated Total Annual Burden Hours: 1 hour. Total Number of Respondents: 1,001. Total Estimated Annual Burden Hours: 18,701. 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. 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 E:\FR\FM\09APN1.SGM 09APN1 Federal Register / Vol. 89, No. 69 / Tuesday, April 9, 2024 / Notices 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: April 3, 2024. Kerry L. Dennis, Tax Analyst. [FR Doc. 2024–07452 Filed 4–8–24; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Information Reporting by Passport Applicants 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 continuing information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning information reporting by passport applicants. DATES: Written comments should be received on or before June 10, 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 number 1545– 1359 or Information Reporting by Passport Applicants. FOR FURTHER INFORMATION CONTACT: Requests for additional information or copies of the regulation should be directed to Kerry Dennis at (202) 317– 5751, or at Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or through the internet, at Kerry.L.Dennis@irs.gov. SUPPLEMENTARY INFORMATION: ddrumheller on DSK120RN23PROD with NOTICES1 SUMMARY: VerDate Sep<11>2014 19:57 Apr 08, 2024 Jkt 262001 Title: Information Reporting by Passport Applicants. OMB Number: 1545–1359. Regulation Number: T.D. 9679. Abstract: These final regulations provide information reporting rules for certain passport applicants. These final regulations apply to certain individuals applying for passports (including renewals) and provide guidance to such individuals about the information that must be included with their passport application. Current Actions: There is no change to the paperwork burden previously approved by OMB. Type of Review: Extension of a currently approved collection. Affected Public: Individuals or Households. Estimated Number of Respondents: 12,133,537. Estimated Time per Response: 6 minutes. Estimated Total Annual Burden Hours: 1,213,354 hours. 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. 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. PO 00000 Frm 00118 Fmt 4703 Sfmt 4703 24893 Approved: April 3, 2024. Kerry L. Dennis, Tax Analyst. [FR Doc. 2024–07425 Filed 4–8–24; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Regulation Project 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 continuing information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning information collection requirements related to continuation coverage requirements application to group health plans. DATES: Written comments should be received on or before June 10, 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 number 1545– 1581 or Continuation Coverage Requirements Application to Group Health Plans. FOR FURTHER INFORMATION CONTACT: Requests for additional information or copies of the regulation should be directed to Kerry Dennis at (202) 317– 5751, or at Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or through the internet, at Kerry.L.Dennis@irs.gov. SUPPLEMENTARY INFORMATION: Title: Continuation Coverage Requirements Application to Group Health Plans. OMB Number: 1545–1581. Regulation Number: REG–209485–86 (TD 8812). Abstract: The regulations require group health plans to provide notices to individuals who are entitled to elect COBRA (The Consolidated Omnibus Budget Reconciliation Act of 1985) continuation coverage of their election rights. Individuals who wish to obtain the benefits provided under the statute are required to provide plans notices in the cases of divorce from the covered SUMMARY: E:\FR\FM\09APN1.SGM 09APN1

Agencies

[Federal Register Volume 89, Number 69 (Tuesday, April 9, 2024)]
[Notices]
[Pages 24892-24893]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2024-07452]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Special Rules and 
Certificate of Partner-Level Items To Reduce Withholding

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 
continuing information collections, as required by the Paperwork 
Reduction Act of 1995. The IRS is soliciting comments concerning 
special rules and certificate of partner-level items to reduce 
withholding.

DATES: Written comments should be received on or before June 10, 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 number 
1545-1934 or Special Rules and Certificate of Partner-Level Items to 
Reduce Section 1446 Withholding.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the regulation or form should be directed to Kerry Dennis at 
(202) 317-5751, or at Internal Revenue Service, Room 6526, 1111 
Constitution Avenue NW, Washington, DC 20224, or through the internet, 
at [email protected].

SUPPLEMENTARY INFORMATION: 
    Title: Special Rules and Certificate of Partner-Level Items to 
Reduce Section 1446 Withholding.
    OMB Number: 1545-1934.
    Regulation and Form Number: T.D. 9394 and Form 8404-C.
    Abstract: T.D. 9394 contains final regulations regarding when a 
partnership may consider certain deductions and losses of a foreign 
partner to reduce or eliminate the partnership's obligation to pay 
withholding tax under section 1446 on effectively connected taxable 
income allocable under section 704 to such partner. Form 8804-C is used 
by a foreign partner that voluntary submit to the partnership if it 
chooses to provide a certification that could reduce or eliminate the 
partnership's withholding tax obligation under section 1446 (1446 tax) 
on the partner's allocable share of effectively connected income (ECTI) 
from the partnership.
    Current Actions: There is no change to the paperwork burden 
previously approved by OMB.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses and other for-profit organizations, 
Individuals or Households, and Not-for-Profit Organizations.

Form 8804-C

    Estimated Number of Respondents: 1,000.
    Estimated Time per Response: 18.7 hours.
    Estimated Total Annual Burden Hours: 18,700 hours.

TD 9394

    Estimated Number of Respondents: 1.
    Estimated Time per Response: 1 hours.
    Estimated Total Annual Burden Hours: 1 hour.
    Total Number of Respondents: 1,001.
    Total Estimated Annual Burden Hours: 18,701.
    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.
    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

[[Page 24893]]

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: April 3, 2024.
Kerry L. Dennis,
Tax Analyst.
[FR Doc. 2024-07452 Filed 4-8-24; 8:45 am]
BILLING CODE 4830-01-P

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