80_FR_44569 80 FR 44426 - Proposed Collection; Comment Request for Form 8906

80 FR 44426 - Proposed Collection; Comment Request for Form 8906

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 80, Issue 143 (July 27, 2015)

Page Range44426-44427
FR Document2015-18364

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 Form 8906, Distilled Spirits Credit.

Federal Register, Volume 80 Issue 143 (Monday, July 27, 2015) 
[Federal Register Volume 80, Number 143 (Monday, July 27, 2015)]
[Notices]
[Pages 44426-44427]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2015-18364]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Form 8906

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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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 
Form 8906, Distilled Spirits Credit.

DATES: Written comments should be received on or before September 25, 
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 form and instructions should be directed to Sara 
Covington, at Internal Revenue Service, room 6129, 1111 Constitution 
Avenue NW., Washington, DC 20224, or through the Internet at 
[email protected].

SUPPLEMENTARY INFORMATION:
    Title: Distilled Spirits Credit.
    OMB Number: 1545-1982.
    Form Number: Form 8906.
    Abstract: Form 8906, Distilled Spirits Credit, was developed to 
carry out the provisions of IRC section 5011(a). This section allows 
eligible wholesalers and persons subject to IRC section 5055 an income 
tax credit for the average cost of carrying excise tax on bottled 
distilled spirits. The new form provides a means for the eligible 
taxpayer to compute the amount of credit.
    Current Actions: There is no change in the paperwork burden 
previously approved by OMB. This form is being submitted for renewal 
purposes only.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses and other for-profit organizations, 
Farms.

[[Page 44427]]

    Estimated Number of Respondents: 300.
    Estimated Time per Respondent: 1 hour 52 minutes.
    Estimated Total Annual Burden Hours: 558.
    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.

    Approved: July 16, 2015.
Christie Preston,
IRS Reports Clearance Officer.
[FR Doc. 2015-18364 Filed 7-24-15; 8:45 am]
BILLING CODE 4830-01-P

44426 Federal Register / Vol. 80, No. 143 / Monday, July 27, 2015 / Notices tax return information are confidential, copies of the form and instructions Approved: July 15, 2015. as required by 26 U.S.C. 6103. should be directed to Sara Covington, at Christie Preston, Request for Comments: Comments Internal Revenue Service, Room 6129, IRS Reports Clearance Officer. submitted in response to this notice will 1111 Constitution Avenue NW., [FR Doc. 2015–18359 Filed 7–24–15; 8:45 am] be summarized and/or included in the Washington, DC 20224, or through the BILLING CODE 4830–01–P request for OMB approval. All internet, at Sara.L.Covington@irs.gov. comments will become a matter of SUPPLEMENTARY INFORMATION: public record. DEPARTMENT OF THE TREASURY Comments are invited on: (a) Whether Title: Coverdell ESA Contribution the collection of information is Information. Internal Revenue Service necessary for the proper performance of OMB Number: 1545–1815. the functions of the agency, including Form Number: 5498–ESA. Proposed Collection; Comment whether the information shall have Abstract: Form 5498–ESA is used by Request for Form 8906 practical utility; (b) the accuracy of the trustees or issuers of Coverdell Education Savings accounts to report AGENCY: Internal Revenue Service (IRS), agency’s estimate of the burden of the collection of information; (c) ways to contributions and rollovers to these Treasury. enhance the quality, utility, and clarity accounts to beneficiaries. ACTION: Notice and request for of the information to be collected; (d) Current Actions: There are no changes comments. ways to minimize the burden of the being made to the form at this time. SUMMARY: The Department of the collection of information on Type of Review: Revision of a Treasury, as part of its continuing effort respondents, including through the use currently approved collection. to reduce paperwork and respondent of automated collection techniques or Affected Public: Business or other for- burden, invites the general public and other forms of information technology; profit organization. other Federal agencies to take this and (e) estimates of capital or start-up Estimated Number of Responses: opportunity to comment on proposed costs and costs of operation, 386,600. and/or continuing information maintenance, and purchase of services Estimated Time per Response: 7 collections, as required by the to provide information. minutes. Paperwork Reduction Act of 1995, Approved: July 15, 2015. Estimated Total Annual Burden Public Law 104–13 (44 U.S.C. Christie Preston, Hours: 46,392. 3506(c)(2)(A)). Currently, the IRS is IRS Reports Clearance Officer. The following paragraph applies to all soliciting comments concerning Form [FR Doc. 2015–18368 Filed 7–24–15; 8:45 am] of the collections of information covered 8906, Distilled Spirits Credit. BILLING CODE 4830–01–P by this notice: DATES: Written comments should be An agency may not conduct or received on or before September 25, sponsor, and a person is not required to 2015 to be assured of consideration. DEPARTMENT OF THE TREASURY respond to, a collection of information ADDRESSES: Direct all written comments unless the collection of information to Christie Preston, Internal Revenue Internal Revenue Service displays a valid OMB control number. Service, Room 6129, 1111 Constitution Books or records relating to a collection Avenue NW., Washington, DC 20224. Proposed Collection; Comment of information must be retained as long FOR FURTHER INFORMATION CONTACT: Request for Form 5498–ESA as their contents may become material Requests for additional information or AGENCY: Internal Revenue Service (IRS), in the administration of any internal copies of the form and instructions Treasury. revenue law. Generally, tax returns and should be directed to Sara Covington, at ACTION: Notice and request for tax return information are confidential, Internal Revenue Service, room 6129, comments. as required by 26 U.S.C. 6103. 1111 Constitution Avenue NW., Request for Comments: Comments Washington, DC 20224, or through the SUMMARY: The Department of the submitted in response to this notice will Treasury, as part of its continuing effort Internet at Sara.L.Covington@irs.gov. be summarized and/or included in the SUPPLEMENTARY INFORMATION: to reduce paperwork and respondent request for OMB approval. All burden, invites the general public and Title: Distilled Spirits Credit. comments will become a matter of OMB Number: 1545–1982. other Federal agencies to take this public record. Comments are invited on: opportunity to comment on proposed Form Number: Form 8906. (a) Whether the collection of Abstract: Form 8906, Distilled Spirits and/or continuing information information is necessary for the proper collections, as required by the Credit, was developed to carry out the performance of the functions of the provisions of IRC section 5011(a). This Paperwork Reduction Act of 1995, Pub. agency, including whether the L. 104–13 (44 U.S.C. 3506(c)(2)(A)). section allows eligible wholesalers and information shall have practical utility; persons subject to IRC section 5055 an Currently, the IRS is soliciting (b) the accuracy of the agency’s estimate income tax credit for the average cost of comments concerning Form 5498–ESA, of the burden of the collection of carrying excise tax on bottled distilled Coverdell ESA Contribution information; (c) ways to enhance the spirits. The new form provides a means Information. quality, utility, and clarity of the for the eligible taxpayer to compute the DATES: Written comments should be information to be collected; (d) ways to amount of credit. received on or before September 25, minimize the burden of the collection of Current Actions: There is no change 2015 to be assured of consideration. tkelley on DSK3SPTVN1PROD with NOTICES information on respondents, including in the paperwork burden previously ADDRESSES: Direct all written comments through the use of automated collection approved by OMB. This form is being to Christie Preston, Internal Revenue techniques or other forms of information submitted for renewal purposes only. Service, Room 6129, 1111 Constitution technology; and (e) estimates of capital Type of Review: Extension of a Avenue NW., Washington, DC 20224. or start-up costs and costs of operation, currently approved collection. FOR FURTHER INFORMATION CONTACT: maintenance, and purchase of services Affected Public: Businesses and other Requests for additional information or to provide information. for-profit organizations, Farms. VerDate Sep<11>2014 18:58 Jul 24, 2015 Jkt 235001 PO 00000 Frm 00104 Fmt 4703 Sfmt 4703 E:\FR\FM\27JYN1.SGM 27JYN1

Federal Register / Vol. 80, No. 143 / Monday, July 27, 2015 / Notices 44427 Estimated Number of Respondents: other Federal agencies to take this Estimated Average Time per 300. opportunity to comment on proposed Respondent: 4 hrs. Estimated Time per Respondent: 1 and/or continuing information Estimated Total Annual Burden hour 52 minutes. collections, as required by the Hours: 60. Estimated Total Annual Burden Paperwork Reduction Act of 1995, The following paragraph applies to all Hours: 558. Public Law 104–13 (44 U.S.C. of the collections of information covered The following paragraph applies to all 3506(c)(2)(A)). The IRS is soliciting by this notice: of the collections of information covered comments concerning information An agency may not conduct or by this notice: collection requirements related to sponsor, and a person is not required to An agency may not conduct or energy efficient homes credit; respond to, a collection of information sponsor, and a person is not required to manufactured homes. unless the collection of information respond to, a collection of information DATES: Written comments should be displays a valid OMB control number. unless the collection of information received on or before September 25, Books or records relating to a collection displays a valid OMB control number. 2015 to be assured of consideration. of information must be retained as long Books or records relating to a collection as their contents may become material ADDRESSES: Direct all written comments of information must be retained as long in the administration of any internal to Christie Preston, Internal Revenue as their contents may become material revenue law. Generally, tax returns and Service, Room 6129, 1111 Constitution in the administration of any internal tax return information are confidential, Avenue NW., Washington, DC 20224. revenue law. Generally, tax returns and as required by 26 U.S.C. 6103. FOR FURTHER INFORMATION CONTACT: Request for Comments: Comments tax return information are confidential, as required by 26 U.S.C. 6103. Requests for additional information or submitted in response to this notice will Request for Comments: Comments copies of notice should be directed to be summarized and/or included in the submitted in response to this notice will Allan Hopkins, at Internal Revenue request for OMB approval. All be summarized and/or included in the Service, Room 6129, 1111 Constitution comments will become a matter of request for OMB approval. All Avenue NW., Washington, DC 20224, or public record. comments will become a matter of through the Internet, at Comments are invited on: (a) Whether public record. Allan.M.Hopkins@irs.gov. the collection of information is Comments are invited on: (a) Whether SUPPLEMENTARY INFORMATION: necessary for the proper performance of the collection of information is Title: Notice 2008–36: Energy the functions of the agency, including necessary for the proper performance of Efficient Homes Credit; Manufactured whether the information shall have the functions of the agency, including Homes. practical utility; (b) the accuracy of the whether the information shall have OMB Number: 1545–1994. agency’s estimate of the burden of the practical utility; (b) the accuracy of the Notice Number: Notice 2008–36. collection of information; (c) ways to agency’s estimate of the burden of the Abstract: This notice supersedes enhance the quality, utility, and clarity collection of information; (c) ways to Notice 2006–28 by substantially of the information to be collected; (d) enhance the quality, utility, and clarity republishing the guidance contained in ways to minimize the burden of the of the information to be collected; (d) that publication. This notice clarifies collection of information on ways to minimize the burden of the the meaning of the terms equivalent respondents, including through the use collection of information on rating network and eligible contractor, of automated collection techniques or respondents, including through the use and permits calculation procedures other forms of information technology; of automated collection techniques or other than those identified in Notice and (e) estimates of capital or start-up other forms of information technology; 2006–28 to be used to calculate energy costs and costs of operation, and (e) estimates of capital or start-up consumption. Finally, this notice maintenance, and purchase of services costs and costs of operation, clarifies the process for removing to provide information. maintenance, and purchase of services software from the list of approved Approved: July 15, 2015. to provide information. software and reflects the extension of the tax credit through December 31, Christie Preston, Approved: July 16, 2015. IRS Reports Clearance Officer. 2008. Notice 2006–28, as updated, Christie Preston, provided guidance regarding the [FR Doc. 2015–18381 Filed 7–24–15; 8:45 am] IRS Reports Clearance Officer. calculation of heating and cooling BILLING CODE 4830–01–P [FR Doc. 2015–18364 Filed 7–24–15; 8:45 am] energy consumption for purposes of BILLING CODE 4830–01–P determining the eligibility of a manufactured home for the New Energy DEPARTMENT OF THE TREASURY Efficient Home Credit under Internal DEPARTMENT OF THE TREASURY Revenue Code § 45L. Notice 2006–28 Internal Revenue Service also provided guidance relating to the Proposed Collection; Comment Internal Revenue Service public list of software programs that Request for Revenue Procedure 2013– Proposed Collection; Comment may be used to calculate energy 30 Request for Notice consumption. Guidance relating to dwelling units other than manufactured AGENCY: Internal Revenue Service (IRS), AGENCY: Internal Revenue Service (IRS), homes is provided in Notice 2008–35. Treasury. Treasury. Current Actions: There are no changes ACTION: Notice and request for tkelley on DSK3SPTVN1PROD with NOTICES ACTION: Notice and request for being made to the notice at this time. comments. comments. Type of Review: Extension of a currently approved collection. SUMMARY: The Department of the SUMMARY: The Department of the Affected Public: Individuals or Treasury, as part of its continuing effort Treasury, as part of its continuing effort Households. to reduce paperwork and respondent to reduce paperwork and respondent Estimated Number of Respondents: burden, invites the general public and burden, invites the general public and 15. other Federal agencies to take this VerDate Sep<11>2014 18:58 Jul 24, 2015 Jkt 235001 PO 00000 Frm 00105 Fmt 4703 Sfmt 4703 E:\FR\FM\27JYN1.SGM 27JYN1


Document Created: 2018-02-23 09:26:41
Document Modified: 2018-02-23 09:26:41
CategoryRegulatory Information
CollectionFederal Register
sudoc ClassAE 2.7:
GS 4.107:
AE 2.106:
PublisherOffice of the Federal Register, National Archives and Records Administration
SectionNotices
ActionNotice and request for comments.
DatesWritten comments should be received on or before September 25, 2015 to be assured of consideration.
ContactRequests for additional information or copies of the form and instructions should be directed to Sara Covington, at Internal Revenue Service, room 6129, 1111 Constitution Avenue NW., Washington, DC 20224, or through the Internet at [email protected]
FR Citation80 FR 44426 
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