81 FR 61739 - Proposed Collection; Comment Request for Form 8610 and Schedule A (Form 8610)

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 81, Issue 173 (September 7, 2016)

Page Range		61739-61739
FR Document		2016-21392

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 8610, Annual Low-Income Housing Credit Agencies Report, and Schedule A (Form 8610), Carryover Allocation of Low-Income Housing Credit.

Federal Register, Volume 81 Issue 173 (Wednesday, September 7, 2016)

[Federal Register Volume 81, Number 173 (Wednesday, September 7, 2016)]
[Notices]
[Page 61739]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2016-21392]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Form 8610 and Schedule A 
(Form 8610)

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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

SUMMARY: The Department of the Treasury, as part of its continuing 
effort to reduce paperwork and respondent burden, invites the general 
public and other Federal agencies to take this opportunity to comment 
on proposed and/or continuing information collections, as required by 
the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 
3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning 
Form 8610, Annual Low-Income Housing Credit Agencies Report, and 
Schedule A (Form 8610), Carryover Allocation of Low-Income Housing 
Credit.

DATES: Written comments should be received on or before November 7, 
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.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the forms and instructions should be directed to LaNita Van 
Dyke, or at Internal Revenue Service, Room 6526, 1111 Constitution 
Avenue NW., Washington, DC 20224, or through the internet, at 
[email protected].

SUPPLEMENTARY INFORMATION: 
    Title: Form 8610, Annual Low-Income Housing Credit Agencies Report, 
and Schedule A (Form 8610), Carryover Allocation of Low-Income Housing 
Credit.
    OMB Number: 1545-0990.
    Form Number: Form 8610 and Schedule A (Form 8610).
    Abstract: State housing credit agencies (Agencies) are required by 
Code section 42(l)(3) to report annually the amount of low-income 
housing credits that they allocated to qualified buildings during the 
year. Agencies report the amount allocated to the building owners and 
to the IRS in Part I of Form 8609. Carryover allocations are reported 
to the Agencies in carryover allocation documents. The Agencies report 
the carryover allocations to the IRS on Schedule A (Form 8610). Form 
8610 is a transmittal and reconciliation document for Forms 8609, 
Schedule A (Form 8610), binding agreements, and election statements.
    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: State, local or tribal governments.
    Estimated Number of Respondents: 1,353.
    Estimated Time per Respondent: 4 hours, 58 minutes.
    Estimated Total Annual Burden Hours: 6,738.
    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: August 30, 2016.
Tuawana Pinkston,
Supervisory Tax Analyst.
[FR Doc. 2016-21392 Filed 9-6-16; 8:45 am]
 BILLING CODE 4830-01-P

Federal Register / Vol. 81, No. 173 / Wednesday, September 7, 2016 / Notices 61739

Estimated Time per Respondent: 1 and/or continuing information respond to, a collection of information
hour 15 minutes. collections, as required by the unless the collection of information
Estimated Total Annual Burden Paperwork Reduction Act of 1995, displays a valid OMB control number.
Hours: 1,250. Public Law 104–13 (44 U.S.C. Books or records relating to a collection
The following paragraph applies to all 3506(c)(2)(A)). Currently, the IRS is of information must be retained as long
the collections of information covered soliciting comments concerning Form as their contents may become material
by this notice: 8610, Annual Low-Income Housing in the administration of any internal
An agency may not conduct or Credit Agencies Report, and Schedule A revenue law. Generally, tax returns and
sponsor, and a person is not required to (Form 8610), Carryover Allocation of tax return information are confidential,
respond to, a collection of information Low-Income Housing Credit. as required by 26 U.S.C. 6103.
unless the collection of information DATES: Written comments should be Request for Comments: Comments
displays a valid OMB control number. received on or before November 7, 2016 submitted in response to this notice will
Books or records relating to a collection to be assured of consideration. be summarized and/or included in the
of information must be retained as long request for OMB approval. All
ADDRESSES: Direct all written comments
as their contents may become material comments will become a matter of
to Tuawana Pinkston, Internal Revenue
in the administration of any internal public record. Comments are invited on:
Service, Room 6526, 1111 Constitution (a) Whether the collection of
revenue law. Generally, tax returns and
Avenue NW., Washington, DC 20224. information is necessary for the proper
tax return information are confidential,
as required by 26 U.S.C. 6103. FOR FURTHER INFORMATION CONTACT: performance of the functions of the
Request for Comments: Comments Requests for additional information or agency, including whether the
submitted in response to this notice will copies of the forms and instructions information shall have practical utility;
be summarized and/or included in the should be directed to LaNita Van Dyke, (b) the accuracy of the agency’s estimate
request for OMB approval. All or at Internal Revenue Service, Room of the burden of the collection of
comments will become a matter of 6526, 1111 Constitution Avenue NW., information; (c) ways to enhance the
public record. Comments are invited on: Washington, DC 20224, or through the quality, utility, and clarity of the
(a) Whether the collection of internet, at Lanita.VanDyke@irs.gov. information to be collected; (d) ways to
information is necessary for the proper SUPPLEMENTARY INFORMATION: minimize the burden of the collection of
performance of the functions of the Title: Form 8610, Annual Low-Income information on respondents, including
agency, including whether the Housing Credit Agencies Report, and through the use of automated collection
information shall have practical utility; Schedule A (Form 8610), Carryover techniques or other forms of information
(b) the accuracy of the agency’s estimate Allocation of Low-Income Housing technology; and (e) estimates of capital
of the burden of the collection of Credit. or start-up costs and costs of operation,
information; (c) ways to enhance the OMB Number: 1545–0990. maintenance, and purchase of services
quality, utility, and clarity of the Form Number: Form 8610 and to provide information.
information to be collected; (d) ways to Schedule A (Form 8610). Approved: August 30, 2016.
minimize the burden of the collection of Abstract: State housing credit
Tuawana Pinkston,
information on respondents, including agencies (Agencies) are required by
Supervisory Tax Analyst.
through the use of automated collection Code section 42(l)(3) to report annually
the amount of low-income housing [FR Doc. 2016–21392 Filed 9–6–16; 8:45 am]
techniques or other forms of information
credits that they allocated to qualified BILLING CODE 4830–01–P
technology; and (e) estimates of capital
or start-up costs and costs of operation, buildings during the year. Agencies
maintenance, and purchase of services report the amount allocated to the
building owners and to the IRS in Part DEPARTMENT OF THE TREASURY
to provide information.
I of Form 8609. Carryover allocations Internal Revenue Service
Approved: August 24, 2016.
are reported to the Agencies in
Tuawana Pinkston, carryover allocation documents. The Proposed Information Collection;
OMB Reports Clearance Officer. Agencies report the carryover Comment Request
[FR Doc. 2016–21385 Filed 9–6–16; 8:45 am] allocations to the IRS on Schedule A
BILLING CODE 4830–01–P (Form 8610). Form 8610 is a transmittal AGENCY: Internal Revenue Service (IRS),
and reconciliation document for Forms Treasury.
8609, Schedule A (Form 8610), binding ACTION: Notice and request for
DEPARTMENT OF THE TREASURY agreements, and election statements. comments.
Current Actions: There are no changes SUMMARY: The Department of the
Internal Revenue Service being made to the form at this time. Treasury, as part of its continuing effort
Type of Review: Extension of a to reduce paperwork and respondent
Proposed Collection; Comment
currently approved collection. burden, invites the general public and
Request for Form 8610 and Schedule
Affected Public: State, local or tribal other Federal agencies to take this
A (Form 8610)
governments. opportunity to comment on proposed
AGENCY: Internal Revenue Service (IRS), Estimated Number of Respondents:
and/or continuing information
Treasury. 1,353. collections, as required by the
ACTION: Notice and request for Estimated Time per Respondent: 4
Paperwork Reduction Act of 1995,
mstockstill on DSK3G9T082PROD with NOTICES

comments. hours, 58 minutes.
Public Law 104–13 (44 U.S.C.
Estimated Total Annual Burden
SUMMARY: The Department of the 3506(c)(2)(A)).
Hours: 6,738.
Treasury, as part of its continuing effort The following paragraph applies to all DATES: Written comments should be
to reduce paperwork and respondent of the collections of information covered received on or before November 7, 2016
burden, invites the general public and by this notice: to be assured of consideration.
other Federal agencies to take this An agency may not conduct or ADDRESSES: Direct all written comments
opportunity to comment on proposed sponsor, and a person is not required to to Tuawana Pinkston, Internal Revenue

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Document Created: 2016-09-07 11:50:43
Document Modified: 2016-09-07 11:50:43

Category		Regulatory Information
Collection		Federal Register
sudoc Class		AE 2.7: GS 4.107: AE 2.106:
Publisher		Office of the Federal Register, National Archives and Records Administration
Section		Notices
Action		Notice and request for comments.
Dates		Written comments should be received on or before November 7, 2016 to be assured of consideration.
Contact		Requests for additional information or copies of the forms and instructions should be directed to LaNita Van Dyke, or at Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW., Washington, DC 20224, or through the internet, at [email protected]
FR Citation		81 FR 61739

81 FR 61739 - Proposed Collection; Comment Request for Form 8610 and Schedule A (Form 8610)

DEPARTMENT OF THE TREASURYInternal Revenue Service

Federal Register Volume 81, Issue 173 (September 7, 2016)

DEPARTMENT OF THE TREASURY
Internal Revenue Service