Agency Collection Activities; Requesting Comments on Form 1099-CAP, 22831 [2025-09668]

Download as PDF Federal Register / Vol. 90, No. 102 / Thursday, May 29, 2025 / Notices Estimated Number of Respondents: 9. Estimated Total Annual Burden: 225 hours. Comments: On March 13, 2025, the OCC published a 60-day notice for this information collection, 90 FR 12032. No comments were received. Comments continue to be invited on: (a) Whether the collection of information is necessary for the proper performance of the functions of the OCC, including whether the information has practical utility; (b) The accuracy of the OCC’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 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. Patrick T. Tierney, Assistant Director, Office of the Comptroller of the Currency. [FR Doc. 2025–09691 Filed 5–28–25; 8:45 am] BILLING CODE 4810–33–P DEPARTMENT OF THE TREASURY Internal Revenue Service Agency Collection Activities; Requesting Comments on Form 1099– CAP Internal Revenue Service (IRS), Treasury. ACTION: Notice of information collection; request for comments. AGENCY: In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice. DATES: Written comments should be received on or before July 28, 2025 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. 1545–1814 in the subject line of the message. FOR FURTHER INFORMATION CONTACT: Requests for additional information or copies of this collection should be directed to Jason Schoonmaker, (801) 620–2128. ddrumheller on DSK120RN23PROD with NOTICES1 SUMMARY: VerDate Sep<11>2014 19:50 May 28, 2025 Jkt 265001 The IRS, in accordance with the Paperwork Reduction Act of 1995 (PRA) (44 U.S.C. 3506(c)(2)(A)), provides the general public and Federal agencies with an opportunity to comment on proposed, revised, and continuing collections of information. This helps the IRS assess the impact and minimize the burden of its information collection requirements. 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. Title: Changes in Corporate Control and Capital Structure. OMB Number: 1545–1814. Form Number: 1099–CAP. Abstract: A corporation whose control was acquired or who underwent a substantial change in capital structure uses Form 1099–CAP if it determines the shareholders may have to recognize gain from the cash, stock, or other property they received in exchange for the corporation’s stock. Current Actions: There are no changes being made to the form at this time. However, the agency is updating the estimated number of responses based on the most recent filing data. Type of Review: Extension of a currently approved collection. Affected Public: Business or other forprofit organizations, and individuals. Estimated Number of Responses: 300. Estimated Time per Respondent: 11 minutes. Estimated Total Annual Burden Hours: 54. SUPPLEMENTARY INFORMATION: Dated: May 22, 2025. Jason M. Schoonmaker, Tax Analyst. [FR Doc. 2025–09668 Filed 5–28–25; 8:45 am] BILLING CODE 4830–01–P PO 00000 Frm 00153 Fmt 4703 Sfmt 4703 22831 DEPARTMENT OF THE TREASURY Internal Revenue Service Agency Collection Activities; Requesting Comments on Form 911 Internal Revenue Service (IRS), Treasury. ACTION: Notice of information collection; request for comments. AGENCY: In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice. DATES: Written comments should be received on or before July 28, 2025 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. 1545–1504 in the subject line of the message. FOR FURTHER INFORMATION CONTACT: Requests for additional information or copies of this collection should be directed to Jason Schoonmaker, (801) 620–2128. SUPPLEMENTARY INFORMATION: The IRS, in accordance with the Paperwork Reduction Act of 1995 (PRA) (44 U.S.C. 3506(c)(2)(A)), provides the general public and Federal agencies with an opportunity to comment on proposed, revised, and continuing collections of information. This helps the IRS assess the impact and minimize the burden of its information collection requirements. 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. Title: Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order). SUMMARY: E:\FR\FM\29MYN1.SGM 29MYN1

Agencies

[Federal Register Volume 90, Number 102 (Thursday, May 29, 2025)]
[Notices]
[Page 22831]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2025-09668]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Agency Collection Activities; Requesting Comments on Form 1099-
CAP

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of information collection; request for comments.

-----------------------------------------------------------------------

SUMMARY: In accordance with the Paperwork Reduction Act of 1995, the 
IRS is inviting comments on the information collection request outlined 
in this notice.

DATES: Written comments should be received on or before July 28, 2025 
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. 
1545-1814 in the subject line of the message.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of this collection should be directed to Jason Schoonmaker, 
(801) 620-2128.

SUPPLEMENTARY INFORMATION: The IRS, in accordance with the Paperwork 
Reduction Act of 1995 (PRA) (44 U.S.C. 3506(c)(2)(A)), provides the 
general public and Federal agencies with an opportunity to comment on 
proposed, revised, and continuing collections of information. This 
helps the IRS assess the impact and minimize the burden of its 
information collection requirements. 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.
    Title: Changes in Corporate Control and Capital Structure.
    OMB Number: 1545-1814.
    Form Number: 1099-CAP.
    Abstract: A corporation whose control was acquired or who underwent 
a substantial change in capital structure uses Form 1099-CAP if it 
determines the shareholders may have to recognize gain from the cash, 
stock, or other property they received in exchange for the 
corporation's stock.
    Current Actions: There are no changes being made to the form at 
this time. However, the agency is updating the estimated number of 
responses based on the most recent filing data.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit organizations, and 
individuals.
    Estimated Number of Responses: 300.
    Estimated Time per Respondent: 11 minutes.
    Estimated Total Annual Burden Hours: 54.

    Dated: May 22, 2025.
Jason M. Schoonmaker,
Tax Analyst.
[FR Doc. 2025-09668 Filed 5-28-25; 8:45 am]
BILLING CODE 4830-01-P


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