Internal Revenue Service November 2021 – Federal Register Recent Federal Regulation Documents

Proposed Collection; Comment Request for the Health Coverage Tax Credit Reimbursement Request Form
Document Number: 2021-25976
Type: Notice
Date: 2021-11-30
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
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 the health coverage tax credit reimbursement request form.
Proposed Collection; Comment Request for Low Sulfur Diesel Fuel Production Credit
Document Number: 2021-25959
Type: Notice
Date: 2021-11-29
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
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 low sulfur diesel fuel production credit.
Proposed Collection; Comment Request for Tax Treatment of Salvage and Reinsurance
Document Number: 2021-25955
Type: Notice
Date: 2021-11-29
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
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 tax treatment of salvage and reinsurance.
Proposed Collection; Comment Request for Form 944, Form 944(SP), Form 944-X, and Form 944-X (SP)
Document Number: 2021-25729
Type: Notice
Date: 2021-11-26
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
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 Form 944, Employer's Annual Employment Tax Return, Form 944(SP), Declaracion Federal Anual de Impuestos del Patrono o Empleador, Form 944-X, Adjusted Employer's Annual Federal Tax Return or Claim for Refund, and 944-X (SP), Ajuste a la Declaraci[oacute]n Federal ANUAL del Patrono o Reclamaci[oacute]n de Reembolso.
Proposed Collection; Comment Request for Form 1098-MA
Document Number: 2021-25647
Type: Notice
Date: 2021-11-24
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
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 information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning Form 1098-MA, Mortgage Assistance Payments.
User Fees Relating to the Enrolled Agent Special Enrollment Examination and the Enrolled Retirement Plan Agent Special Enrollment Examination; Hearing Cancellation
Document Number: 2021-25419
Type: Proposed Rule
Date: 2021-11-23
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document cancels a public hearing on proposed amendments to the regulations on user fees for the special enrollment examinations for enrolled agents and enrolled retirement plan agents.
Prescription Drug and Health Care Spending
Document Number: 2021-25202
Type: Proposed Rule
Date: 2021-11-23
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
Elsewhere in this issue of the Federal Register, the IRS is issuing temporary regulations that increase transparency by requiring group health plans and health insurance issuers in the group and individual markets to report information about prescription drugs and health care spending to the Department of Health and Human Services (HHS), the Department of Labor (DOL), and the Department of the Treasury (the Departments). The IRS is issuing the temporary regulations at the same time that the Office of Personnel Management (OPM), the Employee Benefits Security Administration of DOL, and the Office of Consumer Information and Insurance Oversight of HHS are issuing substantially similar interim final rules with a request for comments. The text of those temporary regulations also serves as the text of these proposed regulations.
Prescription Drug and Health Care Spending
Document Number: 2021-25183
Type: Rule
Date: 2021-11-23
Agency: Employee Benefits Security Administration, Department of Labor, Department of Health and Human Services, Internal Revenue Service, Department of Treasury, Department of the Treasury, Office of Personnel Management
This document sets forth interim final rules implementing provisions of the Internal Revenue Code (the Code), the Employee Retirement Income Security Act (ERISA), and the Public Health Service Act (PHS Act), as enacted by the Consolidated Appropriations Act, 2021 (CAA). These provisions are applicable to group health plans and health insurance issuers offering group or individual health insurance coverage. These interim final rules add provisions to existing rules under the Code, ERISA, and the PHS Act. These interim final rules implement provisions of the Code, ERISA, and PHS Act that increase transparency by requiring group health plans and health insurance issuers in the group and individual markets to submit certain information about prescription drugs and health care spending to the Department of Health and Human Services (HHS), the Department of Labor (DOL), and the Department of the Treasury (collectively, the Departments). The Departments are issuing these interim final rules with largely parallel provisions that apply to group health plans and health insurance issuers offering group or individual health insurance coverage. The Office of Personnel Management (OPM) is also issuing interim final rules that require Federal Employees Health Benefits (FEHB) carriers to report information about prescription drugs and health care spending in the same manner as a group health plan or health insurance issuer offering group or individual health insurance coverage.
Proposed Collection; Comment Request for Regulation Project
Document Number: 2021-24826
Type: Notice
Date: 2021-11-15
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
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 Election Involving the Repeal of the Bonding Requirement.
Proposed Collection; Comment Request for Form 637
Document Number: 2021-24825
Type: Notice
Date: 2021-11-15
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
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 Application for Registration (For Certain Excise Tax Activities).
Proposed Collection; Comment Request for Form 8835
Document Number: 2021-24824
Type: Notice
Date: 2021-11-15
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
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 Renewable Electricity, Refined Coal, and Indian Coal Production Credit.
Quarterly Publication of Individuals, Who Have Chosen To Expatriate
Document Number: 2021-24726
Type: Notice
Date: 2021-11-15
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
Proposed Collection; Comment Request for Regulation Project
Document Number: 2021-24548
Type: Notice
Date: 2021-11-10
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
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 Revenue Procedure 2015-41Section 482Allocation of Income and Deductions Among Taxpayers.
Proposed Collection; Comment Request for Regulation Project
Document Number: 2021-24521
Type: Notice
Date: 2021-11-10
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
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 safe harbor for valuation and mark to market accounting method for dealers under section 475.
Proposed Collection; Comment Request for Form 8892
Document Number: 2021-24520
Type: Notice
Date: 2021-11-10
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
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 Form 8892, Application for Automatic Extension of Time to File Form 709 and/or Payment of Gift/Generation-Skipping Transfer Tax.
Proposed Collection; Comment Request for Regulation Project
Document Number: 2021-24463
Type: Notice
Date: 2021-11-09
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
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 Guidance Regarding the Treatment of Certain Contingent Payment Debt Instructions with one or more Payments that are Denominated in, or Determined by Reference to, a Nonfunctional Currency.
Proposed Collection; Comment Request for Regulation Project
Document Number: 2021-24462
Type: Notice
Date: 2021-11-09
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
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 Guidance on Passive Foreign Company (PFIC) Purging Elections.
Proposed Collection; Comment Request for Form 8952
Document Number: 2021-24340
Type: Notice
Date: 2021-11-08
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
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 Applications for Voluntary Classification Settlement Program.
Proposed Collection; Comment Request for Form 1099-S
Document Number: 2021-24339
Type: Notice
Date: 2021-11-08
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
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 Proceeds From Real Estate Transactions.
Proposed Collection; Comment Request for the Application for Filing Information Returns Electronically
Document Number: 2021-24242
Type: Notice
Date: 2021-11-05
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
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 the application for filing information returns electronically (FIRE).
Proposed Collection; Comment Request for Regulation Project
Document Number: 2021-24179
Type: Notice
Date: 2021-11-05
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
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 requirements respecting the adoption or change of accounting method; extensions of time to make elections.
Proposed Collection; Comment Request for Regulation Project
Document Number: 2021-24088
Type: Notice
Date: 2021-11-04
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
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 Form 8928, Return of Certain Excise Taxes of the Internal Revenue Code and information collection requirements related to employer comparable contributions of HSAs and requirement for filing excise tax under section 4980B, 4980D, 4980E & 4980G.
Proposed Collection; Comment Request for Forms 9779, 9783, and 14781
Document Number: 2021-23914
Type: Notice
Date: 2021-11-03
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
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 Electronic Federal Tax Payment System (EFTPS).
Proposed Collection; Comment Request for Regulation Project
Document Number: 2021-23912
Type: Notice
Date: 2021-11-03
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
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 third-party disclosure requirements in IRS regulations.
Proposed Collection; Comment Request for Form 6118
Document Number: 2021-23693
Type: Notice
Date: 2021-11-01
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
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 information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning Form 6118, Claim for Refund of Income Tax Return Preparer Penalties.