81_FR_60577 81 FR 60407 - Proposed Information Collection; Comment Request

81 FR 60407 - Proposed Information Collection; Comment Request

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 81, Issue 170 (September 1, 2016)

Page Range60407-60410
FR Document2016-21094

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)).

Federal Register, Volume 81 Issue 170 (Thursday, September 1, 2016)
[Federal Register Volume 81, Number 170 (Thursday, September 1, 2016)]
[Notices]
[Pages 60407-60410]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2016-21094]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Information Collection; Comment Request

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)).

DATES: Written comments should be received on or before October 31, 
2016 to be assured of consideration.

ADDRESSES: Direct all written comments to Tuawana Pinkston, Internal 
Revenue Service, Room 6526, 1111 Constitution Avenue NW., Washington, 
DC 20224, or at [email protected].
    Please send separate comments for each specific information 
collection listed below. You must reference the information 
collection's title, form number, reporting or record-keeping 
requirement number, and OMB number (if any) in your comment.

FOR FURTHER INFORMATION CONTACT: To obtain additional information, or 
copies of the information collection and instructions, or copies of any 
comments received, contact Elaine Christophe, at Internal Revenue 
Service, Room 6526, 1111 Constitution Avenue NW., Washington, DC 20224, 
or through the internet, at [email protected].

SUPPLEMENTARY INFORMATION:

Request for Comments

    The Department of the Treasury and the Internal Revenue Service, as 
part of their continuing effort to reduce

[[Page 60408]]

paperwork and respondent burden, invite the general public and other 
Federal agencies to take this opportunity to comment on the proposed or 
continuing information collections listed below in this notice, as 
required by the Paperwork Reduction Act of 1995, (44 U.S.C. 3501 et 
seq.).
    Request for Comments: Comments submitted in response to this notice 
will be summarized and/or included in our request for Office of 
Management and Budget (OMB) approval of the relevant information 
collection. All comments will become a matter of public record. Please 
do not include any confidential or inappropriate material in your 
comments.
    We invite comments on: (a) Whether the collection of information is 
necessary for the proper performance of the agency's functions, 
including whether the information has 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 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 the 
requested information.
    Currently, the IRS is seeking comments concerning the following 
forms, and reporting and record-keeping requirements:
    1. Title: Determination of Worker Status for Purposes of Federal 
Employment Taxes and Income Tax Withholding.
    OMB Number: 1545-0004.
    Form Number: SS-8, SS-8(PR).
    Abstract: Form SS-8 and SS-8(PR) are used by employers and workers 
to furnish information to IRS in order to obtain a determination as to 
whether a worker is an employee for purposes of Federal employment 
taxes and income tax withholding. IRS uses the information on the forms 
to make the determination.
    Current Actions: There are no changes being made to the Form SS-8 
and SS-8(PR) at this time.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit organizations, 
individuals, not-for-profit institutions, Federal government, farms, 
and state, local or tribal governments.
    Estimated Number of Respondents: 4,705.
    Estimated Time per Respondent: 22 hours, 17 minutes.
    Estimated Total Annual Burden Hours: 148,621.
    2. Title: Election To Have a Tax Year Other Than a Required Tax 
Year.
    OMB Number: 1545-1036.
    Form Number: 8716.
    Abstract: Form 8716 is filed by partnerships S corporations, S 
corporations, and personal service corporations under Internal Revenue 
Code section 444(a) to elect to retain or to adopt a tax year that is 
not a required tax year. The form provides IRS with information to 
determine that the section 444(a) election is properly made and 
identifies the tax year to be retained, changed, or adopted.
    Current Actions: There are no changes being made to the form at 
this time.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business, or other for-profit organizations and 
farms.
    Estimated Number of Respondents: 40,000.
    Estimated Time per Respondent: 3 hrs, 26 min.
    Estimated Total Annual Reporting Burden Hours: 204,400.
    3. Title: Consent to Disclosure of Return Information.
    OMB Number: 1545-1856.
    Form Number: 13362.
    Abstract: The Consent Form is provided to external applicants to 
allow the Service the ability to conduct tax checks to determine if an 
applicant is suitable for employment once they are determined qualified 
and within reach to receive an employment offer.
    Current Actions: There are no changes being made to the form at 
this time.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Federal Government.
    Estimated Number of Respondents: 46,000.
    Estimated Number of Respondents: 10 minutes.
    Estimated Total Annual Burden Hours: 7,664.
    4. Title: HCTC Registration for Medicare Family Members.
    OMB Number: 1545-2162.
    Form Number: 14117.
    Abstract: This form will be used by the family members of HCTC 
eligible individuals under circumstances where the original candidate 
has died or become divorced from the family member. This form allows 
family members to begin the HCTC registration process by verifying the 
family member's eligibility.
    Current Actions: There are no changes to the previously approved 
burden of this existing collection.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business and for-profit.
    Estimated Number of Respondents: 2,400.
    Estimated Time per Respondent: 30 min.
    Estimated Total Annual Burden Hours: 600.
    5. Title: Application for Extension of Time To File a Return and/or 
Pay U.S. Estate (and Generation-Skipping Transfer) Taxes.
    OMB Number: 1545-0181.
    Form Number: 4768.
    Abstract: Form 4768 is used to request an extension of time to file 
an estate (and generation-skipping) tax return and/or to pay the estate 
(and generation-skipping) taxes and to explain why the extension should 
be granted. IRS uses the information to decide whether the extension 
should be granted.
    Current Actions: There is no change in the paperwork burden 
previously approved by OMB.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals and business or other for-profit 
organizations.
    Estimated Number of Respondents: 18,500.
    Estimated Time per Respondent: 1 hour 52 minutes.
    Estimated Total Annual Burden Hours: 30,710.
    6. Title: Substantiation of Charitable Contributions.
    OMB Number: 1545-0754.
    Regulation: TD 8002.
    Abstract: This regulation provides guidance relating to 
substantiation requirements for charitable contributions. Section 
1.170A-13 of the regulation requires donors to maintain receipts and 
other written records to substantiate deductions for charitable 
contributions.
    Current Actions: There is no change to this existing regulation. 
Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals or households, and business or other 
for-profit organizations.
    Estimated Number of Respondents: 26,000,000.
    Estimated Time per Respondent: 5 minutes.
    Estimated Total Annual Burden Hours: 2,158,000.
    7. Title: Registration Requirements With Respect to Certain Debt 
Obligations; Application of Repeal of 30 Percent Withholding by the Tax 
Reform Act of 1984.
    OMB Number: 1545-1132.
    Regulation: INTL-536-89.
    Abstract: Sections 165(j) and 1287(a) of the Internal Revenue Code 
provide

[[Page 60409]]

that persons holding registration-required obligations in bearer form 
are subject to certain penalties. These sections also provide that 
certain persons may be exempted from these penalties if they comply 
with reporting requirements with respect to ownership, transfers, and 
payments on the obligations. The reporting and recordkeeping 
requirements in this regulation are necessary to ensure that persons 
holding registration-required obligations in bearer form properly 
report interest and gain on disposition of the obligations.
    Current Actions: There is no change to this existing regulation.
    Type of Review: Extension of OMB approval.
    Affected Public: Business or other for-profit organizations.
    Estimated Number of Respondents/Recordkeepers: 5000.
    Estimated Time per Respondent/Recordkeeper: 10 minutes.
    Estimated Total Annual Reporting/Recordkeeping Hours: 850.
    8. Title: Tip Reporting Alternative Commitment Agreement used in 
the Cosmetology and Barber Industry.
    OMB Number: 1545-1529.
    Abstract: Announcement 2000-21, 2000-19 I.R.B. 983, contain 
information required by the Internal Revenue Service in its tax 
compliance efforts to assist employers and their employees in 
understanding and complying with Internal Revenue Code section 6053(a), 
which requires employees to report all their tips monthly to their 
employers.
    Current Actions: There is no change to this existing information 
collection.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit organizations.
    Estimated Number of Respondents and/or Recordkeeping: 4,600.
    Estimated Average Time per Respondent/Recordkeeper: 9 hr., 22 min.
    Estimated Total Annual Reporting and/or Recordkeeping Burden Hours: 
43,073.
    9. Title: Credit for Increasing Research Activities.
    OMB Number: 1545-1625.
    Regulation: REG-105170-97 (TD 8930) and REG-112991-01 (TD 9104).
    Abstract: These final regulations relate to the computation of the 
credit under section 41(c) and the definition of qualified research 
under section 41(d). These regulations are intended to provide (1) 
guidance concerning the requirements necessary to qualify for the 
credit for increasing research activities, (2) guidance in computing 
the credit for increasing research activities, and (3) rules for 
electing and revoking the election of the alternative incremental 
credit.
    Current Actions: There are no changes being made to the revenue 
procedure at this time.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business, or other for-profit organizations and 
farms.
    Estimated Number of Respondents: 5.
    Estimated Time per Respondent: 50 hours.
    Estimated Total Annual Reporting Burden hours: 250.
    10. Title: Taxable REIT Subsidiary Election.
    OMB Number: 1545-1721.
    Form Number: 8875.
    Abstract: A corporation and a REIT use Form 8875 to jointly elect 
to have the corporation treated as a taxable REIT subsidiary as 
provided in section 856(l).
    Current Actions: There are no changes being made to the form at 
this time.
    Affected Public: Business or other for-profit organizations.
    Estimated Number of Respondents: 1,000.
    Estimated Time per Respondent: 7 hr., 40 min.
    Estimated Total Annual Burden Hours: 9,980.
    11. Title: Advanced Insurance Commissions.
    OMB Number: 1545-1736.
    Revenue Procedure Number: Revenue Procedure 2001-24.
    Abstract: A taxpayer that wants to obtain automatic consent to 
change its method of accounting for cash advances on commissions paid 
to its agents must agree to the specified terms and conditions under 
the revenue procedure. This agreement is ratified by attaching the 
required statement to the federal income tax return for the year of 
change.
    Current Actions: There are no changes being made to the revenue 
procedure at this time.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit organizations.
    Estimated Number of Respondents: 5,270.
    Estimated Time per Respondent: 15 minutes.
    Estimated Total Annual Burden Hours: 1,318.
    12. Title: Health Insurance Costs of Eligible Individuals.
    OMB Number: 1545-1875.
    Procedure: Rev. Proc. 2004-12.
    Abstract: Revenue Procedure 2004-12 informs states how to elect a 
health program to be qualified health insurance for purposes of the 
health coverage tax credit (HCTC) under section 35 of the Internal 
Revenue Code. The collection of information is voluntary. However, if a 
state does not make an election, eligible residents of the state may be 
impeded in their efforts to claim the HCTC.
    Current Actions: There is no change in the paperwork burden 
previously approved by OMB.
    Type of Review: Extension of a currently approved collection.
    Affected Public: States, Local or Tribal Government.
    Estimated Number of Respondents: 51.
    Estimated Average Time per Respondent: 30 minutes.
    Estimate Total Annual Burden Hours: 26.
    13. Title: Information Return for Tax Credit Bonds.
    OMB Number: 1545-2160.
    Notice Number: Form 8038-TC.
    Abstract: Form 8038-TC will be used by issuers of qualified tax-
exempt credit bonds, including tax credit bonds enacted under American 
Recovery and Reinvestment Act of 2009, to capture information required 
by IRC section 149(e) using a schedule approach. For applicable types 
of bond issues, filers will this form instead of Form 8038, Information 
Return for Tax-Exempt Private Activity Bond Issues.
    Current Actions: There are no changes being made to the form at 
this time.
    Type of Review: Extension of currently approved collection.
    Affected Public: Not for profit institutions.
    Estimated Number of Respondents: 540.
    Estimated Average Time per Respondent: 28 hrs., 44 min.
    Estimated Total Annual Burden Hours: 20,294 hrs.
    14. Title: IRS Customer Satisfaction Surveys.
    OMB Number: 1545-2250.
    Form Number: N/A.
    Abstract: We are requesting a three-year approval to conduct 
specific customer satisfaction and opinion surveys, which will allow 
the Agency to continue to use a data-driven approach to understanding 
customer satisfaction at the Internal Revenue Service (IRS). 
Collecting, analyzing, and using customer opinion data is a vital 
component of IRS's Balanced Measures Approach, as mandated by Internal 
Revenue Service Reform and Restructuring Act of 1998 and Executive 
Order 12862.
    Current Actions: There are no changes being made at this time.
    Type of Review: Extension of currently approved collection.

[[Page 60410]]

    Affected Public: The information collected from taxpayers, 
practitioners, and a few small entities, will help ensure that users of 
IRS programs and services have an effective, efficient, and satisfying 
experience. In regard to online services, this feedback will provide 
insights into customer preferences for online information and services 
on IRS.gov that will meet their needs to resolve inquiries and their 
accounts on their own. This collection of feedback will contribute 
directly to the improvement of content and services provided online.
    Estimated Number of Respondents: 568,392.
    Estimated Time per Respondent: 10 min.
    Estimated Total Annual Burden Hours: 34,945.
    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.

    Approved: August 19, 2016.
Tuawana Pinkston,
IRS Supervisory Tax Analyst
[FR Doc. 2016-21094 Filed 8-31-16; 8:45 am]
 BILLING CODE 4830-01-P



                                                                              Federal Register / Vol. 81, No. 170 / Thursday, September 1, 2016 / Notices                                                 60407

                                                    G. Federal Awarding Agency Contacts                     366–1562, or via email at                             additional 15 days following the
                                                      For further information concerning                    gerald.yakowenko@dot.gov. For legal                   effective date of the finding. Comments
                                                    this final notice please contact: Mr.                   questions, please contact Mr. William                 may be submitted to FHWA’s Web site
                                                    Thomas Harman, Director, Federal                        Winne, FHWA Office of the Chief                       via the link provided to the waiver page
                                                    Highway Administration, Office of                       Counsel, 202–366–1397, or via email at                noted above.
                                                    Innovative Program Delivery, Center for                 William.Winne@dot.gov. Office hours                     Authority: 23 U.S.C. 313; Public Law 110–
                                                    Accelerating Innovation, 1200 New                       for the FHWA are from 8:00 a.m. to 4:30               161, 23 CFR 635.410
                                                    Jersey Avenue SE., E84–547,                             p.m., E.T., Monday through Friday,
                                                                                                                                                                    Issued on: August 25, 2016.
                                                    Washington, DC 20590, Telephone:                        except Federal holidays.
                                                                                                                                                                  Gregory G. Nadeau,
                                                    (202) 366–6377, or email: tom.harman@                   SUPPLEMENTARY INFORMATION:
                                                                                                                                                                  Administrator, Federal Highway
                                                    dot.gov.                                                Electronic Access                                     Administration.
                                                      For legal questions, please contact:
                                                                                                              An electronic copy of this document                 [FR Doc. 2016–21073 Filed 8–31–16; 8:45 am]
                                                    Ms. Seetha Srinivasan, Attorney-
                                                                                                            may be downloaded from the Federal                    BILLING CODE 4910–22–P
                                                    Advisor, Federal Highway
                                                                                                            Register’s home page at: http://
                                                    Administration, Office of the Chief
                                                                                                            www.archives.gov and the Government
                                                    Counsel, 1200 New Jersey Avenue SE.,
                                                                                                            Printing Office’s database at: http://                DEPARTMENT OF THE TREASURY
                                                    E82–328, Washington, DC 20590,
                                                                                                            www.access.gpo.gov/nara.
                                                    Telephone: (202) 366–4099, or email:                                                                          Internal Revenue Service
                                                    seetha.srinivasan@dot.gov.                              Background
                                                      Office hours are from 8 a.m. to 4:30                     The FHWA’s Buy America policy in                   Proposed Information Collection;
                                                    p.m., e.t., Monday through Friday,                      23 CFR 635.410 requires a domestic                    Comment Request
                                                    except Federal holidays. A TDD is                       manufacturing process for any steel or
                                                    available for individuals who are deaf or                                                                     AGENCY: Internal Revenue Service (IRS),
                                                                                                            iron products (including protective                   Treasury.
                                                    hard of hearing at (202) 366–3993.                      coatings) that are permanently
                                                      In addition, FHWA may post answers                                                                          ACTION: Notice and request for
                                                                                                            incorporated in a Federal-aid
                                                    to questions and requests for                           construction project. The regulation also             comments.
                                                    clarifications on FHWA’s Web site at:                   provides for a waiver of the Buy                      SUMMARY:    The Department of the
                                                    http://www.fhwa.dot.gov/accelerating/                   America requirements when the                         Treasury, as part of its continuing effort
                                                    grants. Applicants and subrecipients are                application would be inconsistent with                to reduce paperwork and respondent
                                                    encouraged to contact FHWA directly to                  the public interest or when satisfactory              burden, invites the general public and
                                                    receive information about AID                           quality domestic steel and iron products              other Federal agencies to take this
                                                    Demonstration.                                          are not sufficiently available. This                  opportunity to comment on proposed
                                                      Authority: Section 52003 of Pub. L. 112–              notice provides information regarding                 and/or continuing information
                                                    141; Section 6003 of Pub. L. 114–94; 23                 FHWA’s finding that a Buy America                     collections, as required by the
                                                    U.S.C. 503.                                             waiver is appropriate for use of non-                 Paperwork Reduction Act of 1995,
                                                      Issued on: August 24, 2016.                           domestic iron and steel components in                 Public Law 104–13 (44 U.S.C.
                                                    Gregory G. Nadeau,                                      thruster brakes and bearings assemblies               3506(c)(2)(A)).
                                                                                                            for restoration of electrical and
                                                    Administrator, Federal Highway                                                                                DATES: Written comments should be
                                                    Administration.                                         mechanical controls systems for 12
                                                                                                            moveable bridges in the State of New                  received on or before October 31, 2016
                                                    [FR Doc. 2016–21063 Filed 8–31–16; 8:45 am]                                                                   to be assured of consideration.
                                                                                                            York.
                                                    BILLING CODE 4910–22–P                                                                                        ADDRESSES: Direct all written comments
                                                                                                               In accordance with Division K,
                                                                                                            section 122 of the ‘‘Consolidated and                 to Tuawana Pinkston, Internal Revenue
                                                                                                            Further Continuing Appropriations Act,                Service, Room 6526, 1111 Constitution
                                                    DEPARTMENT OF TRANSPORTATION                                                                                  Avenue NW., Washington, DC 20224, or
                                                                                                            2015’’ (Pub. L. 113–235), FHWA
                                                    Federal Highway Administration                          published a notice of intent to issue a               at Elaine.H.Christophe@irs.gov.
                                                                                                            waiver on its Web site; http://                          Please send separate comments for
                                                    Buy America Waiver Notification                         www.fhwa.dot.gov/construction/                        each specific information collection
                                                                                                            contracts/waivers.cfm?id=130 on July                  listed below. You must reference the
                                                    AGENCY: Federal Highway                                 12th. The FHWA received no comments                   information collection’s title, form
                                                    Administration (FHWA), DOT.                             in response to the publication. Based on              number, reporting or record-keeping
                                                    ACTION: Notice.                                         all the information available to the                  requirement number, and OMB number
                                                                                                            agency, FHWA concludes that there are                 (if any) in your comment.
                                                    SUMMARY:   This notice provides                         no domestic manufacturers of iron and                 FOR FURTHER INFORMATION CONTACT: To
                                                    information regarding FHWA’s finding                    steel components compatible with                      obtain additional information, or copies
                                                    that a Buy America waiver is                            thruster brakes and bearings assemblies               of the information collection and
                                                    appropriate for the use of non-domestic                 for restoration of electrical and                     instructions, or copies of any comments
                                                    iron and steel components in thruster                   mechanical controls systems for 12                    received, contact Elaine Christophe, at
                                                    brakes and bearings assemblies for                      moveable bridges in the State of New                  Internal Revenue Service, Room 6526,
                                                    restoration of electrical and mechanical                York.                                                 1111 Constitution Avenue NW.,
asabaliauskas on DSK3SPTVN1PROD with NOTICES




                                                    control systems for 12 moveable bridges                    In accordance with the provisions of               Washington, DC 20224, or through the
                                                    in the State of New York.                               section 117 of the SAFETEA–LU                         internet, at Elaine.H.Christophe@irs.gov.
                                                    DATES: The effective date of the waiver                 Technical Corrections Act of 2008 (Pub.               SUPPLEMENTARY INFORMATION:
                                                    is September 2, 2016.                                   L. 110–244, 122 Stat. 1572), FHWA is
                                                    FOR FURTHER INFORMATION CONTACT: For                    providing this notice as its finding that             Request for Comments
                                                    questions about this notice, please                     a waiver of Buy America requirements                    The Department of the Treasury and
                                                    contact Mr. Gerald Yakowenko, FHWA                      is appropriate. The FHWA invites                      the Internal Revenue Service, as part of
                                                    Office of Program Administration, (202)                 public comment on this finding for an                 their continuing effort to reduce


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                                                    60408                     Federal Register / Vol. 81, No. 170 / Thursday, September 1, 2016 / Notices

                                                    paperwork and respondent burden,                          Estimated Total Annual Burden                         Affected Public: Business and for-
                                                    invite the general public and other                     Hours: 148,621.                                       profit.
                                                    Federal agencies to take this                             2. Title: Election To Have a Tax Year                 Estimated Number of Respondents:
                                                    opportunity to comment on the                           Other Than a Required Tax Year.                       2,400.
                                                    proposed or continuing information                        OMB Number: 1545–1036.                                Estimated Time per Respondent: 30
                                                    collections listed below in this notice,                  Form Number: 8716.                                  min.
                                                    as required by the Paperwork Reduction                    Abstract: Form 8716 is filed by                       Estimated Total Annual Burden
                                                    Act of 1995, (44 U.S.C. 3501 et seq.).                  partnerships S corporations, S                        Hours: 600.
                                                       Request for Comments: Comments                       corporations, and personal service                      5. Title: Application for Extension of
                                                    submitted in response to this notice will               corporations under Internal Revenue                   Time To File a Return and/or Pay U.S.
                                                    be summarized and/or included in our                    Code section 444(a) to elect to retain or             Estate (and Generation-Skipping
                                                    request for Office of Management and                    to adopt a tax year that is not a required            Transfer) Taxes.
                                                    Budget (OMB) approval of the relevant                   tax year. The form provides IRS with                    OMB Number: 1545–0181.
                                                    information collection. All comments                    information to determine that the                       Form Number: 4768.
                                                    will become a matter of public record.                  section 444(a) election is properly made                Abstract: Form 4768 is used to request
                                                    Please do not include any confidential                  and identifies the tax year to be                     an extension of time to file an estate
                                                    or inappropriate material in your                       retained, changed, or adopted.                        (and generation-skipping) tax return
                                                    comments.                                                 Current Actions: There are no changes               and/or to pay the estate (and generation-
                                                       We invite comments on: (a) Whether                   being made to the form at this time.                  skipping) taxes and to explain why the
                                                    the collection of information is                          Type of Review: Extension of a                      extension should be granted. IRS uses
                                                    necessary for the proper performance of                 currently approved collection.                        the information to decide whether the
                                                    the agency’s functions, including                         Affected Public: Business, or other                 extension should be granted.
                                                    whether the information has practical                   for-profit organizations and farms.                     Current Actions: There is no change
                                                    utility; (b) the accuracy of the agency’s                 Estimated Number of Respondents:                    in the paperwork burden previously
                                                    estimate of the burden of the collection                40,000.                                               approved by OMB.
                                                                                                              Estimated Time per Respondent: 3                      Type of Review: Extension of a
                                                    of information; (c) ways to enhance the
                                                                                                            hrs, 26 min.                                          currently approved collection.
                                                    quality, utility, and clarity of the                                                                            Affected Public: Individuals and
                                                    information to be collected; (d) ways to                  Estimated Total Annual Reporting
                                                                                                            Burden Hours: 204,400.                                business or other for-profit
                                                    minimize the burden of the collection of                                                                      organizations.
                                                    information on respondents, including                     3. Title: Consent to Disclosure of
                                                                                                            Return Information.                                     Estimated Number of Respondents:
                                                    the use of automated collection                                                                               18,500.
                                                    techniques or other forms of information                  OMB Number: 1545–1856.
                                                                                                              Form Number: 13362.                                   Estimated Time per Respondent: 1
                                                    technology; and (e) estimates of capital                                                                      hour 52 minutes.
                                                    or start-up costs and costs of operation,                 Abstract: The Consent Form is
                                                                                                                                                                    Estimated Total Annual Burden
                                                    maintenance, and purchase of services                   provided to external applicants to allow
                                                                                                                                                                  Hours: 30,710.
                                                    to provide the requested information.                   the Service the ability to conduct tax
                                                                                                                                                                    6. Title: Substantiation of Charitable
                                                       Currently, the IRS is seeking                        checks to determine if an applicant is
                                                                                                                                                                  Contributions.
                                                    comments concerning the following                       suitable for employment once they are                   OMB Number: 1545–0754.
                                                    forms, and reporting and record-keeping                 determined qualified and within reach                   Regulation: TD 8002.
                                                    requirements:                                           to receive an employment offer.                         Abstract: This regulation provides
                                                       1. Title: Determination of Worker                      Current Actions: There are no changes               guidance relating to substantiation
                                                    Status for Purposes of Federal                          being made to the form at this time.                  requirements for charitable
                                                    Employment Taxes and Income Tax                           Type of Review: Extension of a                      contributions. Section 1.170A–13 of the
                                                    Withholding.                                            currently approved collection.                        regulation requires donors to maintain
                                                       OMB Number: 1545–0004.                                 Affected Public: Federal Government.                receipts and other written records to
                                                       Form Number: SS–8, SS–8(PR).                           Estimated Number of Respondents:                    substantiate deductions for charitable
                                                       Abstract: Form SS–8 and SS–8(PR)                     46,000.                                               contributions.
                                                    are used by employers and workers to                      Estimated Number of Respondents: 10                   Current Actions: There is no change to
                                                    furnish information to IRS in order to                  minutes.                                              this existing regulation. Type of Review:
                                                    obtain a determination as to whether a                    Estimated Total Annual Burden                       Extension of a currently approved
                                                    worker is an employee for purposes of                   Hours: 7,664.                                         collection.
                                                    Federal employment taxes and income                       4. Title: HCTC Registration for                       Affected Public: Individuals or
                                                    tax withholding. IRS uses the                           Medicare Family Members.                              households, and business or other for-
                                                    information on the forms to make the                      OMB Number: 1545–2162.                              profit organizations.
                                                    determination.                                            Form Number: 14117.                                   Estimated Number of Respondents:
                                                       Current Actions: There are no changes                  Abstract: This form will be used by                 26,000,000.
                                                    being made to the Form SS–8 and SS–                     the family members of HCTC eligible                     Estimated Time per Respondent: 5
                                                    8(PR) at this time.                                     individuals under circumstances where                 minutes.
                                                       Type of Review: Extension of a                       the original candidate has died or                      Estimated Total Annual Burden
                                                    currently approved collection.                          become divorced from the family                       Hours: 2,158,000.
                                                                                                            member. This form allows family
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                                                       Affected Public: Business or other for-                                                                      7. Title: Registration Requirements
                                                    profit organizations, individuals, not-                 members to begin the HCTC registration                With Respect to Certain Debt
                                                    for-profit institutions, Federal                        process by verifying the family                       Obligations; Application of Repeal of 30
                                                    government, farms, and state, local or                  member’s eligibility.                                 Percent Withholding by the Tax Reform
                                                    tribal governments.                                       Current Actions: There are no changes               Act of 1984.
                                                       Estimated Number of Respondents:                     to the previously approved burden of                    OMB Number: 1545–1132.
                                                    4,705.                                                  this existing collection.                               Regulation: INTL–536–89.
                                                       Estimated Time per Respondent: 22                      Type of Review: Extension of a                        Abstract: Sections 165(j) and 1287(a)
                                                    hours, 17 minutes.                                      currently approved collection.                        of the Internal Revenue Code provide


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                                                                              Federal Register / Vol. 81, No. 170 / Thursday, September 1, 2016 / Notices                                            60409

                                                    that persons holding registration-                      and (3) rules for electing and revoking               credit (HCTC) under section 35 of the
                                                    required obligations in bearer form are                 the election of the alternative                       Internal Revenue Code. The collection
                                                    subject to certain penalties. These                     incremental credit.                                   of information is voluntary. However, if
                                                    sections also provide that certain                        Current Actions: There are no changes               a state does not make an election,
                                                    persons may be exempted from these                      being made to the revenue procedure at                eligible residents of the state may be
                                                    penalties if they comply with reporting                 this time.                                            impeded in their efforts to claim the
                                                    requirements with respect to ownership,                   Type of Review: Extension of a                      HCTC.
                                                    transfers, and payments on the                          currently approved collection.                           Current Actions: There is no change
                                                    obligations. The reporting and                            Affected Public: Business, or other                 in the paperwork burden previously
                                                    recordkeeping requirements in this                      for-profit organizations and farms.                   approved by OMB.
                                                    regulation are necessary to ensure that                   Estimated Number of Respondents: 5.                    Type of Review: Extension of a
                                                    persons holding registration-required                     Estimated Time per Respondent: 50                   currently approved collection.
                                                    obligations in bearer form properly                     hours.                                                   Affected Public: States, Local or Tribal
                                                    report interest and gain on disposition                   Estimated Total Annual Reporting                    Government.
                                                    of the obligations.                                     Burden hours: 250.                                       Estimated Number of Respondents:
                                                       Current Actions: There is no change to                 10. Title: Taxable REIT Subsidiary                  51.
                                                    this existing regulation.                               Election.                                                Estimated Average Time per
                                                       Type of Review: Extension of OMB                       OMB Number: 1545–1721.                              Respondent: 30 minutes.
                                                    approval.                                                 Form Number: 8875.                                     Estimate Total Annual Burden Hours:
                                                       Affected Public: Business or other for-                Abstract: A corporation and a REIT                  26.
                                                    profit organizations.                                   use Form 8875 to jointly elect to have                   13. Title: Information Return for Tax
                                                       Estimated Number of Respondents/                     the corporation treated as a taxable REIT             Credit Bonds.
                                                    Recordkeepers: 5000.                                    subsidiary as provided in section 856(l).                OMB Number: 1545–2160.
                                                       Estimated Time per Respondent/                         Current Actions: There are no changes                  Notice Number: Form 8038–TC.
                                                    Recordkeeper: 10 minutes.                               being made to the form at this time.                     Abstract: Form 8038–TC will be used
                                                       Estimated Total Annual Reporting/                      Affected Public: Business or other for-             by issuers of qualified tax-exempt credit
                                                    Recordkeeping Hours: 850.                               profit organizations.                                 bonds, including tax credit bonds
                                                       8. Title: Tip Reporting Alternative                    Estimated Number of Respondents:                    enacted under American Recovery and
                                                    Commitment Agreement used in the                        1,000.                                                Reinvestment Act of 2009, to capture
                                                    Cosmetology and Barber Industry.                          Estimated Time per Respondent: 7 hr.,               information required by IRC section
                                                       OMB Number: 1545–1529.                               40 min.                                               149(e) using a schedule approach. For
                                                       Abstract: Announcement 2000–21,                        Estimated Total Annual Burden                       applicable types of bond issues, filers
                                                    2000–19 I.R.B. 983, contain information                 Hours: 9,980.                                         will this form instead of Form 8038,
                                                    required by the Internal Revenue                          11. Title: Advanced Insurance                       Information Return for Tax-Exempt
                                                    Service in its tax compliance efforts to                Commissions.                                          Private Activity Bond Issues.
                                                    assist employers and their employees in                    OMB Number: 1545–1736.                                Current Actions: There are no changes
                                                    understanding and complying with                           Revenue Procedure Number: Revenue                  being made to the form at this time.
                                                    Internal Revenue Code section 6053(a),                  Procedure 2001–24.                                       Type of Review: Extension of
                                                    which requires employees to report all                     Abstract: A taxpayer that wants to                 currently approved collection.
                                                    their tips monthly to their employers.                  obtain automatic consent to change its                   Affected Public: Not for profit
                                                       Current Actions: There is no change to               method of accounting for cash advances                institutions.
                                                    this existing information collection.                   on commissions paid to its agents must                   Estimated Number of Respondents:
                                                       Type of Review: Extension of a                       agree to the specified terms and                      540.
                                                    currently approved collection.                          conditions under the revenue                             Estimated Average Time per
                                                       Affected Public: Business or other for-              procedure. This agreement is ratified by              Respondent: 28 hrs., 44 min.
                                                    profit organizations.                                   attaching the required statement to the                  Estimated Total Annual Burden
                                                       Estimated Number of Respondents                      federal income tax return for the year of             Hours: 20,294 hrs.
                                                    and/or Recordkeeping: 4,600.                            change.                                                  14. Title: IRS Customer Satisfaction
                                                       Estimated Average Time per                              Current Actions: There are no changes              Surveys.
                                                    Respondent/Recordkeeper: 9 hr., 22                      being made to the revenue procedure at                   OMB Number: 1545–2250.
                                                    min.                                                    this time.                                               Form Number: N/A.
                                                       Estimated Total Annual Reporting                        Type of Review: Extension of a                        Abstract: We are requesting a three-
                                                    and/or Recordkeeping Burden Hours:                      currently approved collection.                        year approval to conduct specific
                                                    43,073.                                                    Affected Public: Business or other for-            customer satisfaction and opinion
                                                       9. Title: Credit for Increasing Research             profit organizations.                                 surveys, which will allow the Agency to
                                                    Activities.                                                Estimated Number of Respondents:                   continue to use a data-driven approach
                                                       OMB Number: 1545–1625.                               5,270.                                                to understanding customer satisfaction
                                                       Regulation: REG–105170–97 (TD                           Estimated Time per Respondent: 15                  at the Internal Revenue Service (IRS).
                                                    8930) and REG–112991–01 (TD 9104).                      minutes.                                              Collecting, analyzing, and using
                                                       Abstract: These final regulations                       Estimated Total Annual Burden                      customer opinion data is a vital
                                                    relate to the computation of the credit                 Hours: 1,318.                                         component of IRS’s Balanced Measures
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                                                    under section 41(c) and the definition of                  12. Title: Health Insurance Costs of               Approach, as mandated by Internal
                                                    qualified research under section 41(d).                 Eligible Individuals.                                 Revenue Service Reform and
                                                    These regulations are intended to                          OMB Number: 1545–1875.                             Restructuring Act of 1998 and Executive
                                                    provide (1) guidance concerning the                        Procedure: Rev. Proc. 2004–12.                     Order 12862.
                                                    requirements necessary to qualify for                      Abstract: Revenue Procedure 2004–12                   Current Actions: There are no changes
                                                    the credit for increasing research                      informs states how to elect a health                  being made at this time.
                                                    activities, (2) guidance in computing the               program to be qualified health insurance                 Type of Review: Extension of
                                                    credit for increasing research activities,              for purposes of the health coverage tax               currently approved collection.


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                                                    60410                     Federal Register / Vol. 81, No. 170 / Thursday, September 1, 2016 / Notices

                                                      Affected Public: The information                      Donated Property) and Form 8283,                      displays a valid OMB control number.
                                                    collected from taxpayers, practitioners,                Noncash Charitable Contributions.                     Books or records relating to a collection
                                                    and a few small entities, will help                     DATES: Written comments should be                     of information must be retained as long
                                                    ensure that users of IRS programs and                   received on or before October 31, 2016                as their contents may become material
                                                    services have an effective, efficient, and              to be assured of consideration.                       in the administration of any internal
                                                    satisfying experience. In regard to                     ADDRESSES: Direct all written comments                revenue law. Generally, tax returns and
                                                    online services, this feedback will                     to Tuawana Pinkston, Internal Revenue                 tax return information are confidential,
                                                    provide insights into customer                          Service, Room 6526, 1111 Constitution                 as required by 26 U.S.C. 6103.
                                                    preferences for online information and                  Avenue NW., Washington, DC 20224.                        Request for Comments: Comments
                                                    services on IRS.gov that will meet their                                                                      submitted in response to this notice will
                                                                                                            FOR FURTHER INFORMATION CONTACT:
                                                    needs to resolve inquiries and their                                                                          be summarized and/or included in the
                                                                                                            Requests for additional information or
                                                    accounts on their own. This collection                                                                        request for OMB approval. All
                                                                                                            copies of the forms and instructions
                                                    of feedback will contribute directly to                                                                       comments will become a matter of
                                                                                                            should be directed to Martha R. Brinson,
                                                    the improvement of content and                                                                                public record. Comments are invited on:
                                                                                                            Internal Revenue Service, Room 6129,
                                                    services provided online.                                                                                     (a) Whether the collection of
                                                      Estimated Number of Respondents:                      1111 Constitution Avenue NW.,
                                                                                                                                                                  information is necessary for the proper
                                                    568,392.                                                Washington, DC 20224, or through the
                                                                                                                                                                  performance of the functions of the
                                                      Estimated Time per Respondent: 10                     Internet at Martha.R.Brinson@irs.gov.
                                                                                                                                                                  agency, including whether the
                                                    min.                                                    SUPPLEMENTARY INFORMATION:                            information shall have practical utility;
                                                      Estimated Total Annual Burden                           Title: Donee Information Return (Sale,              (b) the accuracy of the agency’s estimate
                                                    Hours: 34,945.                                          Exchange, or Other Disposition of                     of the burden of the collection of
                                                      The following paragraph applies to all                Donated Property) (Form 8282) and                     information; (c) ways to enhance the
                                                    of the collections of information covered               Noncash Charitable Contributions (Form                quality, utility, and clarity of the
                                                    by this notice:                                         8283).                                                information to be collected; (d) ways to
                                                      An agency may not conduct or                            OMB Number: 1545–0908.                              minimize the burden of the collection of
                                                    sponsor, and a person is not required to                  Form Numbers: Form 8282 and 8283.                   information on respondents, including
                                                    respond to, a collection of information                   Abstract: Internal Revenue Code                     through the use of automated collection
                                                    unless the collection of information                    section 170(a)(1) and regulation section              techniques or other forms of information
                                                    displays a valid OMB control number.                    1.170A–13(c) require donors of property               technology; and (e) estimates of capital
                                                    Books or records relating to a collection               valued over $5,000 to file certain                    or start-up costs and costs of operation,
                                                    of information must be retained as long                 information with their tax return in                  maintenance, and purchase of services
                                                    as their contents may become material                   order to receive the charitable                       to provide information.
                                                    in the administration of any internal                   contribution deduction. Form 8283 is
                                                                                                            used to report the required information.                Approved: August 25, 2016.
                                                    revenue law. Generally, tax returns and
                                                    tax return information are confidential,                Code section 6050L requires donee                     Tuawana Pinkston,
                                                    as required by 26 U.S.C. 6103.                          organizations to file an information                  IRS Reports Clearance Officer.
                                                      Approved: August 19, 2016.                            return with the IRS if they dispose of                [FR Doc. 2016–21093 Filed 8–31–16; 8:45 am]
                                                                                                            the property received within two years.               BILLING CODE 4830–01–P
                                                    Tuawana Pinkston,
                                                                                                            Form 8282 is used for this purpose.
                                                    IRS Supervisory Tax Analyst                               Current Actions: There are no changes
                                                    [FR Doc. 2016–21094 Filed 8–31–16; 8:45 am]             being made to the forms at this time.                 DEPARTMENT OF THE TREASURY
                                                    BILLING CODE 4830–01–P                                    Type of Review: Extension of a
                                                                                                            currently approved collection.                        Departmental Offices; Proposed
                                                                                                              Affected Public: Individuals or                     Collection; Comment Request
                                                    DEPARTMENT OF THE TREASURY                              household and Business or other for-
                                                                                                                                                                        Notice and request for
                                                                                                                                                                  ACTION:
                                                                                                            profit organizations.
                                                    Internal Revenue Service                                                                                      comments.
                                                                                                            Form 8282
                                                    Proposed Collection; Comment                                                                                  SUMMARY:   The Department of the
                                                    Request for Forms 8282 and 8283                           Estimated Number of Respondents:                    Treasury, as part of its continuing effort
                                                                                                            1,000.                                                to reduce paperwork burdens, invites
                                                    AGENCY: Internal Revenue Service (IRS),                   Estimated Time per Respondent: 9                    the general public and other Federal
                                                    Treasury.                                               hours, 24 minutes.                                    agencies to comment on revisions in
                                                    ACTION: Notice and request for                            Estimated Total Annual Burden                       2016 of a currently approved
                                                    comments.                                               Hours: 9,400.                                         information collection that is proposed
                                                    SUMMARY:   The Department of the                        Form 8283                                             for approval by the Office of
                                                    Treasury, as part of its effort to reduce                                                                     Management and Budget. The Office of
                                                                                                              Estimated Number of Respondents:
                                                    paperwork and respondent burden,                                                                              International Affairs within the
                                                                                                            3,144,666.
                                                    invites the general public and other                      Estimated Time per Respondent: 29                   Department of the Treasury is soliciting
                                                    Federal agencies to take this                           minutes.                                              comments concerning the revision of
                                                    opportunity to comment on proposed                        Estimated Total Annual Burden                       the Annual Report of U.S. Ownership of
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                                                    and/or continuing information                           Hours: 7,805,692.                                     Foreign Securities, including Selected
                                                    collections, as required by the                           The following paragraph applies to all              Money Market Instruments. The next
                                                    Paperwork Reduction Act of 1995,                        of the collections of information covered             such collection is a benchmark survey
                                                    Public Law 104–13 (44 U.S.C.                            by this notice:                                       to be conducted as of December 31,
                                                    3506(c)(2)(A)). Currently, the IRS is                     An agency may not conduct or                        2016.
                                                    soliciting comments concerning Form                     sponsor, and a person is not required to              DATES:  Written comments should be
                                                    8282, Donee Information Return (Sale,                   respond to, a collection of information               received on or before October 31, 2016
                                                    Exchange, or Other Disposition of                       unless the collection of information                  to be assured of consideration.


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Document Created: 2018-02-09 11:57:38
Document Modified: 2018-02-09 11:57:38
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 October 31, 2016 to be assured of consideration.
ContactTo obtain additional information, or copies of the information collection and instructions, or copies of any comments received, contact Elaine Christophe, at Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW., Washington, DC 20224, or through the internet, at [email protected]
FR Citation81 FR 60407 

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