80 FR 30542 - Proposed Collection; Comment Request for Notice 2015-XX

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 80, Issue 102 (May 28, 2015)

Page Range		30542-30543
FR Document		2015-12952

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, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning Notice 2015-XX, Procedures for Requesting a Waiver of the Electronic Filing Requirements for Form 8955-SSA and Form 5500-EZ.

Federal Register, Volume 80 Issue 102 (Thursday, May 28, 2015)

[Federal Register Volume 80, Number 102 (Thursday, May 28, 2015)]
[Notices]
[Pages 30542-30543]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2015-12952]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Notice 2015-XX

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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

SUMMARY: 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, Public Law 104-13 (44 U.S.C. 
3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning 
Notice 2015-XX, Procedures for Requesting a Waiver of the Electronic 
Filing Requirements for Form 8955-SSA and Form 5500-EZ.

DATES: Written comments should be received on or before July 27, 2015 
to be assured of consideration.

ADDRESSES: Direct all written comments to Christie Preston, Internal 
Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, 
DC 20224.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the regulations should be directed to Allan Hopkins at 
Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., 
Washington, DC 20224, or through the Internet at 
[email protected].

SUPPLEMENTARY INFORMATION:
    Title: Procedures for Requesting a Waiver of the Electronic Filing 
Requirements for Form 8955-SSA and Form 5500-EZ.
    Notice Number: 2015-XX.
    OMB Number: 1545-XXXX.
    Abstract: This notice provides procedures for the plan 
administrators of retirement plans (or, in certain situations, 
employers maintaining retirement plans) who are required to 
electronically file Form 8955-SSA, Annual Registration Statement 
Identifying Separated Participants With Deferred Vested Benefits, or 
Form 5500-EZ, Annual Return of One-Participant (Owners and Their 
Spouses) Retirement Plan, to request a waiver of that requirement due 
to economic hardship.
    Current Actions: Request for new OMB Control Number.
    Type of Review: Approval for new information collection.
    Affected Public: Business or other-for-profit organizations.
    Estimated Number of Respondents: 30.
    Estimated Time per Respondent: 8 hours.
    Estimated Total Annual Reporting Burden Hours: 240.
    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 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.


[[Page 30543]]


    Approved: May 21, 2015.
Christie Preston,
IRS Reports Clearance Officer.
[FR Doc. 2015-12952 Filed 5-27-15; 8:45 am]
 BILLING CODE 4830-01-P

30542 Federal Register / Vol. 80, No. 102 / Thursday, May 28, 2015 / Notices

soliciting comments concerning Form information; (c) ways to enhance the Abstract: This notice provides
8931, Agricultural Chemicals Security quality, utility, and clarity of the procedures for the plan administrators
Credit. information to be collected; (d) ways to of retirement plans (or, in certain
DATES: Written comments should be minimize the burden of the collection of situations, employers maintaining
received on or before July 27, 2015 to be information on respondents, including retirement plans) who are required to
assured of consideration. through the use of automated collection electronically file Form 8955–SSA,
techniques or other forms of information Annual Registration Statement
ADDRESSES: Direct all written comments
technology; and (e) estimates of capital Identifying Separated Participants With
to Christie A. Preston, Internal Revenue
or start-up costs and costs of operation, Deferred Vested Benefits, or Form 5500–
Service, Room 6129, 1111 Constitution
maintenance, and purchase of services EZ, Annual Return of One-Participant
Avenue NW., Washington, DC 20224.
to provide information. (Owners and Their Spouses) Retirement
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or Approved: May 18, 2015. Plan, to request a waiver of that
copies of the form and instructions Christie A. Preston, requirement due to economic hardship.
should be directed to Martha R. Brinson, IRS Reports Clearance Officer. Current Actions: Request for new
Internal Revenue Service, Room 6129, [FR Doc. 2015–12951 Filed 5–27–15; 8:45 am] OMB Control Number.
1111 Constitution Avenue NW., BILLING CODE 4830–01–P
Type of Review: Approval for new
Washington, DC 20224, or through the information collection.
Internet at Martha.R.Brinson@irs.gov.
SUPPLEMENTARY INFORMATION: DEPARTMENT OF THE TREASURY Affected Public: Business or other-for-
Title: Agricultural Chemicals Security profit organizations.
Credit. Internal Revenue Service Estimated Number of Respondents:
OMB Number: 1545–2122. Proposed Collection; Comment 30.
Form Number: 8931. Estimated Time per Respondent: 8
Request for Notice 2015–XX
Abstract: Form 8931 is used to claim
hours.
the tax credit for qualified agricultural AGENCY: Internal Revenue Service (IRS),
chemicals security costs paid or Treasury. Estimated Total Annual Reporting
incurred by eligible agricultural ACTION: Notice and request for
Burden Hours: 240.
businesses. All the costs must be paid comments. The following paragraph applies to all
or incurred to protect specified of the collections of information covered
agricultural chemicals at a facility. SUMMARY: The Department of the by this notice:
Current Actions: There are no changes Treasury, as part of its continuing effort
being made to the form at this time. to reduce paperwork and respondent An agency may not conduct or
Type of Review: Extension of a burden, invites the general public and sponsor, and a person is not required to
currently approved collection. other Federal agencies to take this respond to, a collection of information
Affected Public: Business or other for- opportunity to comment on proposed unless the collection of information
profit institutions. and/or continuing information displays a valid OMB control number.
Estimated Number of Respondents: collections, as required by the Books or records relating to a collection
66,666. Paperwork Reduction Act of 1995, of information must be retained as long
Estimated Total Annual Burden Public Law 104–13 (44 U.S.C. as their contents may become material
Hours: 389,330. 3506(c)(2)(A)). Currently, the IRS is in the administration of any internal
The following paragraph applies to all soliciting comments concerning Notice revenue law. Generally, tax returns and
of the collections of information covered 2015–XX, Procedures for Requesting a tax return information are confidential,
by this notice: Waiver of the Electronic Filing as required by 26 U.S.C. 6103.
An agency may not conduct or Requirements for Form 8955–SSA and Request For Comments: Comments
sponsor, and a person is not required to Form 5500–EZ. submitted in response to this notice will
respond to, a collection of information
DATES: Written comments should be be summarized and/or included in the
unless the collection of information
received on or before July 27, 2015 to be request for OMB approval. All
displays a valid OMB control number.
assured of consideration. comments will become a matter of
Books or records relating to a collection
of information must be retained as long ADDRESSES: Direct all written comments public record. Comments are invited on:
as their contents may become material to Christie Preston, Internal Revenue (a) Whether the collection of
in the administration of any internal Service, Room 6129, 1111 Constitution information is necessary for the proper
revenue law. Generally, tax returns and Avenue NW., Washington, DC 20224. performance of the functions of the
tax return information are confidential, FOR FURTHER INFORMATION CONTACT: agency, including whether the
as required by 26 U.S.C. 6103. Requests for additional information or information shall have practical utility;
Request for Comments: Comments copies of the regulations should be (b) the accuracy of the agency’s estimate
submitted in response to this notice will directed to Allan Hopkins at Internal of the burden of the collection of
be summarized and/or included in the Revenue Service, Room 6129, 1111 information; (c) ways to enhance the
request for OMB approval. All Constitution Avenue NW., Washington, quality, utility, and clarity of the
comments will become a matter of DC 20224, or through the Internet at information to be collected; (d) ways to
asabaliauskas on DSK5VPTVN1PROD with NOTICES

public record. Comments are invited on: Allan.M.Hopkins@irs.gov. minimize the burden of the collection of
(a) Whether the collection of SUPPLEMENTARY INFORMATION: information on respondents, including
information is necessary for the proper Title: Procedures for Requesting a through the use of automated collection
performance of the functions of the Waiver of the Electronic Filing techniques or other forms of information
agency, including whether the Requirements for Form 8955–SSA and technology; and (e) estimates of capital
information shall have practical utility; Form 5500–EZ. or start-up costs and costs of operation,
(b) the accuracy of the agency’s estimate Notice Number: 2015–XX. maintenance, and purchase of services
of the burden of the collection of OMB Number: 1545–XXXX. to provide information.

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Federal Register / Vol. 80, No. 102 / Thursday, May 28, 2015 / Notices 30543

Approved: May 21, 2015. Estimated Number of Respondents: opportunity to comment on proposed
Christie Preston, 500. and/or continuing information
IRS Reports Clearance Officer. Estimated Time per Respondent: 3 collections, as required by the
[FR Doc. 2015–12952 Filed 5–27–15; 8:45 am] hours. Paperwork Reduction Act of 1995,
BILLING CODE 4830–01–P
Estimated Total Annual Burden Public Law 104–13 (44 U.S.C.
Hours: 1,500. 3506(c)(2)(A)). Currently, the IRS is
The following paragraph applies to all soliciting comments concerning
DEPARTMENT OF THE TREASURY of the collections of information covered Inspection of Applications for Tax
by this notice: Exemption and Applications for
Internal Revenue Service An agency may not conduct or Determination Letters for Pension and
sponsor, and a person is not required to Other Plans.
Proposed Collection; Comment respond to, a collection of information DATES: Written comments should be
Request for Regulation Project unless the collection of information received on or before July 27, 2015 to be
displays a valid OMB control number. assured of consideration.
AGENCY: Internal Revenue Service (IRS),
Books or records relating to a collection
Treasury. ADDRESSES: Direct all written comments
of information must be retained as long
ACTION: Notice and request for as their contents may become material to Christie A. Preston, Internal Revenue
comments. in the administration of any internal Service, Room 6129, 1111 Constitution
revenue law. Generally, tax returns and Avenue NW., Washington, DC 20224.
SUMMARY: The Department of the FOR FURTHER INFORMATION CONTACT:
Treasury, as part of its continuing effort tax return information are confidential,
as required by 26 U.S.C. 6103. Requests for additional information or
to reduce paperwork and respondent copies of the regulations should be
burden, invites the general public and Request For Comments: Comments
submitted in response to this notice will directed to Martha R. Brinson, Internal
other Federal agencies to take this Revenue Service, Room 6129, 1111
opportunity to comment on proposed be summarized and/or included in the
request for OMB approval. All Constitution Avenue NW., Washington,
and/or continuing information DC 20224, or through the Internet at
collections, as required by the comments will become a matter of
public record. Comments are invited on: Martha.R.Brinson@irs.gov.
Paperwork Reduction Act of 1995, Title: Inspection of Applications for
Public Law 104–13 (44 U.S.C. (a) Whether the collection of
information is necessary for the proper Tax Exemption and Applications for
3506(c)(2)(A)). The IRS is soliciting Determination Letters for Pension and
comments concerning information performance of the functions of the
agency, including whether the Other Plans.
collection requirements related to OMB Number: 1545–0817.
amortization of intangible property. information shall have practical utility;
(b) the accuracy of the agency’s estimate Regulation Project Number: TD 7845.
DATES: Written comments should be Abstract: Internal Revenue Code
of the burden of the collection of
received on or before July 27, 2015 to be section 6104 requires applications for
information; (c) ways to enhance the
assured of consideration. tax exempt status, annual reports of
quality, utility, and clarity of the
ADDRESSES: Direct all written comments information to be collected; (d) ways to private foundations, and certain
to Christie Preston, Internal Revenue minimize the burden of the collection of portions of returns to be open for public
Service, Room 6129, 1111 Constitution information on respondents, including inspection. Some information may be
Avenue NW., Washington, DC 20224. through the use of automated collection withheld from disclosure. The Internal
FOR FURTHER INFORMATION CONTACT: techniques or other forms of information Revenue Service needs the required
Requests for additional information or technology; and (e) estimates of capital information to comply with requests for
copies of the regulations should be or start-up costs and costs of operation, public inspection.
directed to Kerry Dennis at Internal maintenance, and purchase of services Current Actions: There is no change to
Revenue Service, Room 6129, 1111 to provide information. this existing information collection.
Constitution Avenue NW., Washington, Type of Review: Extension of a
Approved: May 20, 2015. currently approved collection.
DC 20224, or through the Internet at
Kerry.Dennis@irs.gov. Christie Preston, Affected Public: Individuals or
IRS Reports Clearance Officer. households, business or other for-profit
SUPPLEMENTARY INFORMATION:
Title: Amortization of Intangible [FR Doc. 2015–12949 Filed 5–27–15; 8:45 am] organizations, not-for-profit institutions,
Property. BILLING CODE 4830–01–P Federal Government, and state, local or
OMB Number: 1545–1671. tribal government.
Regulation Project Number: REG– Estimated Number of Respondents:
209709–94 (TD 8865). DEPARTMENT OF THE TREASURY 42,370.
Abstract: These regulations apply to Estimated Time per Respondent: 12
property acquired after January 25, Internal Revenue Service minutes.
2000. Regulations to implement section Estimated Total Annual Burden
Proposed Collection; Comment Hours: 8,538.
197(e)(4)(D) are applicable August 11,
Request for Regulation Project The following paragraph applies to all
1993, for property acquired after August
10, 1993 (or July 26, 1991, for property AGENCY: Internal Revenue Service (IRS), of the collections of information covered
by this notice:
asabaliauskas on DSK5VPTVN1PROD with NOTICES

acquired after July 25, 1991, if a valid Treasury.
retroactive election has been made ACTION: Notice and request for An agency may not conduct or
under § 1.197–1T). comments. sponsor, and a person is not required to
Current Actions: There is no change to respond to, a collection of information
this existing regulation. SUMMARY: The Department of the unless the collection of information
Type of Review: Extension of a Treasury, as part of its continuing effort displays a valid OMB control number.
currently approved collection. to reduce paperwork and respondent Books or records relating to a collection
Affected Public: Business or other for- burden, invites the general public and of information must be retained as long
profit organizations. other Federal agencies to take this as their contents may become material

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Document Created: 2018-02-21 10:32:59
Document Modified: 2018-02-21 10:32:59

Category		Regulatory Information
Collection		Federal Register
sudoc Class		AE 2.7: GS 4.107: AE 2.106:
Publisher		Office of the Federal Register, National Archives and Records Administration
Section		Notices
Action		Notice and request for comments.
Dates		Written comments should be received on or before July 27, 2015 to be assured of consideration.
Contact		Requests for additional information or copies of the regulations should be directed to Allan Hopkins at Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, DC 20224, or through the Internet at [email protected]
FR Citation		80 FR 30542

80 FR 30542 - Proposed Collection; Comment Request for Notice 2015-XX

DEPARTMENT OF THE TREASURYInternal Revenue Service

Federal Register Volume 80, Issue 102 (May 28, 2015)

DEPARTMENT OF THE TREASURY
Internal Revenue Service