Internal Revenue Service January 2023 – Federal Register Recent Federal Regulation Documents

Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request Concerning Information Reporting for Form 7208
Document Number: 2023-01869
Type: Notice
Date: 2023-01-31
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 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 new Form 7208, Excise Tax on Repurchase of Corporate Stock.
Proposed Collection; Comment Request for Form Project
Document Number: 2023-01868
Type: Notice
Date: 2023-01-31
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 U.S. Estate Tax Return for Qualified Domestic Trusts.
Proposed Collection; Comment Request for Form Project
Document Number: 2023-01867
Type: Notice
Date: 2023-01-31
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 tuition payments statement.
Proposed Collection; Comment Request for Revenue Procedure 2011-34, Rules for Certain Rental Real Estate Activities
Document Number: 2023-01793
Type: Notice
Date: 2023-01-30
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 proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning Revenue Procedure 2011-34, Rules for Certain Rental Real Estate Activities.
Quarterly Publication of Individuals, Who Have Chosen to Expatriate
Document Number: 2023-01681
Type: Notice
Date: 2023-01-27
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
Proposed Extension of Information Collection Request Submitted for Public Comment, Comment Request for the IRS Taxpayer Burden Surveys
Document Number: 2023-01574
Type: Notice
Date: 2023-01-26
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 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 the IRS Taxpayer Burden Surveys to be fielded between 6/1/2023 and 5/31/ 2025.
Proposed Collection; Comment Request Relating to FHA Loan Limits To Determine Average Area Purchase Prices
Document Number: 2023-01544
Type: Notice
Date: 2023-01-26
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 continuing information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning the collection of information required to obtain the benefit of using revisions to FHA loan limits to determine average area purchase prices.
Proposed Collection; Comment Request for Regulation Project
Document Number: 2023-01149
Type: Notice
Date: 2023-01-23
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. Currently, the IRS is soliciting comments concerning proceeds of bonds used for reimbursement.
Proposed Collection; Comment Request for Form 5227
Document Number: 2023-01152
Type: Notice
Date: 2023-01-23
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 5227, Split- Interest Trust Information Return.
Income of Foreign Governments and International Organizations; Comment Period Reopening; Correction
Document Number: 2023-01209
Type: Proposed Rule
Date: 2023-01-23
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains a notice of proposed rulemaking; reopening the comment period (REG-146537-06) that was published in the Federal Register on December 29, 2022, relating to the exemption from taxation afforded to foreign governments under section 892.
Proposed Collection; Comment Request Concerning Extraterritorial Income Exclusion
Document Number: 2023-00919
Type: Notice
Date: 2023-01-19
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 extraterritorial income exclusion.
Proposed Collection; Comment Request Concerning Information Return of Nontaxable Energy Grants or Subsidized Energy Financing
Document Number: 2023-00918
Type: Notice
Date: 2023-01-19
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 information returns with respect to energy grants and financing.
Superfund Chemical Substance Tax; Request To Modify List of Taxable Substances; Filing of Petition for 4,4′-Isopropylidenediphenol-Epichlorohydrin Copolymer
Document Number: 2023-00948
Type: Notice
Date: 2023-01-19
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This notice of filing announces that a petition has been filed pursuant to Revenue Procedure 2022-26, 2022-29 I.R.B. 90, requesting that 4,4'-Isopropylidenediphenol-Epichlorohydrin Copolymer be added to the list of taxable substances under section 4672(a) of the Internal Revenue Code (``Code''). This notice of filing also requests comments on the petition. This notice of filing is not a determination that the list of taxable substances is modified.
Proposed Collection; Comment Request for Form 14767
Document Number: 2023-00946
Type: Notice
Date: 2023-01-19
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 Consent to Disclose Tax Compliance Check.
Proposed Collection; Comment Request Concerning Information Reporting for Hedging Transactions, and Third-Party Network Transactions
Document Number: 2023-00568
Type: Notice
Date: 2023-01-13
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 information reporting for hedging transactions, and third-party network transactions.
Proposed Collection; Comment Request for Form 1099-H
Document Number: 2023-00606
Type: Notice
Date: 2023-01-13
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(PRA). The IRS is soliciting comments concerning Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments.
Proposed Collection; Comment Request for Notice 99-43
Document Number: 2023-00493
Type: Notice
Date: 2023-01-12
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 information reporting for Nonrecognition Exchanges under Section 897.
Proposed Collection; Comment Request for Application for Extension of Time To File Certain Employee Plan Returns
Document Number: 2023-00487
Type: Notice
Date: 2023-01-12
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 application for extension of time to file certain employee plan returns.
Proposed Collection; Requesting Comments on Special Rules for Long-Term Contracts Under Section 460
Document Number: 2023-00337
Type: Notice
Date: 2023-01-11
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 8697, Interest Computation Under the Look-Back Method for Completed Long-Term Contracts, and final regulations in Treasury Decisions (TD) 8775, 8929. 8995, and 9137 relating to special rules for long-term contracts under Internal Revenue Code (IRC) section 460.
Proposed Collection; Comment Request for Notice 2001-1
Document Number: 2023-00336
Type: Notice
Date: 2023-01-11
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Department of the Treasury, 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 Notice 2001-1, Employer-Designed Tip Reporting Program for the Food and Beverage Industry (EmTRAC).
Proposed Collection; Comment Request for Regulation Project
Document Number: 2023-00329
Type: Notice
Date: 2023-01-11
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 estate and gift taxes; qualified disclaimers of property (section 2518).
Proposed Collection; Requesting Comments on Form 8498
Document Number: 2023-00338
Type: Notice
Date: 2023-01-11
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 8498, Continuing Education Provider Application and Request for Provider Number.
Proposed Collection; Comment Request for Form 6478
Document Number: 2023-00359
Type: Notice
Date: 2023-01-11
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 Biofuel Producer Credit.
Proposed Collection; Comment Request for Form 14693
Document Number: 2023-00358
Type: Notice
Date: 2023-01-11
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 Reduced Rate of Withholding on Whistleblower Award Payment.
Proposed Collection; Comment Request for Forms 8857 and 8857(SP)
Document Number: 2023-00357
Type: Notice
Date: 2023-01-11
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 Request for Innocent Spouse Relief.
Proposed Collection; Comment Request for Regulation Project
Document Number: 2023-00250
Type: Notice
Date: 2023-01-11
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 regulations governing practice before the Internal Revenue Service.
Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request Concerning Form 8610 and Schedule A (Form 8610)
Document Number: 2023-00251
Type: Notice
Date: 2023-01-10
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 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 Form 8610, Annual Low-Income Housing Credit Agencies Report, and Schedule A (Form 8610), Carryover Allocation of Low-Income Housing Credit.
Proposed Collection; Comment Request for Regulation Project
Document Number: 2023-00249
Type: Notice
Date: 2023-01-10
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 continuing information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning taxation and reporting of REIT excess inclusion income.
Proposed Collection; Comment Request for Revenue Procedure 97-22
Document Number: 2023-00248
Type: Notice
Date: 2023-01-10
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. Currently, the IRS is soliciting comments concerning Revenue Procedure 97-22, Examination of returns and claims for refund, credits or abatement; determination of correct tax liability.
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