81 FR 66126 - Proposed Collection; Comment Request for Regulation Project

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 81, Issue 186 (September 26, 2016)

Page Range		66126-66127
FR Document		2016-23164

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 an existing final regulation, REG-107186-00 (TD 9114), Electronic Payee Statements (Sec. Sec. 1.6041-2, 1.6050S-2, 1.6050S-4, and 31.6051-1).

Federal Register, Volume 81 Issue 186 (Monday, September 26, 2016)

[Federal Register Volume 81, Number 186 (Monday, September 26, 2016)]
[Notices]
[Pages 66126-66127]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2016-23164]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

[REG-107186-00]


Proposed Collection; Comment Request for Regulation Project

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 an 
existing final regulation, REG-107186-00 (TD 9114), Electronic Payee 
Statements (Sec. Sec.  1.6041-2, 1.6050S-2, 1.6050S-4, and 31.6051-1).

DATES: Written comments should be received on or before November 25, 
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 regulations should be directed to Sara Covington at 
Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW., 
Washington, DC 20224, or through the internet at 
[email protected].

SUPPLEMENTARY INFORMATION:
    Title: Electronic Payee Statements.
    OMB Number: 1545-1729.
    Regulation Project Number: REG-107186-00 (TD 9114).
    Abstract: In general, under these regulations, a person required to 
furnish a statement on Form W-2 under Code sections 6041(d) or 6051, or 
Forms 1098-T or 1098-E under Code section 6050S, may furnish these 
statements electronically if the recipient consents to receive them 
electronically, and if the person furnishing the statement (1) makes 
certain disclosures to the recipient, (2) annually notifies the 
recipient that the statement is available on a Web site, and (3) 
provides access to the statement on that Web site for a prescribed 
period of time.
    Current Actions: There is no change to these existing regulations.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit organizations, and 
individual or households.
    Estimated Number of Respondents/Recordkeepers: 28,449,495.
    Estimated Average Annual Burden per Respondents/Recordkeepers: 6 
minutes.
    Estimated Total Annual Reporting/Recording Hours: 2,844,950.
    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

[[Page 66127]]

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: September 20, 2016.
Tuawana Pinkston,
IRS Supervisory Tax Analyst.
[FR Doc. 2016-23164 Filed 9-23-16; 8:45 am]
 BILLING CODE 4830-01-P

66126 Federal Register / Vol. 81, No. 186 / Monday, September 26, 2016 / Notices

Notice and request for
ACTION: as their contents may become material ADDRESSES: Direct all written comments
comments. in the administration of any internal to Tuawana Pinkston, Internal Revenue
revenue law. Generally, tax returns and Service, Room 6526, 1111 Constitution
SUMMARY: The Department of the tax return information are confidential, Avenue NW., Washington, DC 20224.
Treasury, as part of its continuing effort as required by 26 U.S.C. 6103. FOR FURTHER INFORMATION CONTACT:
to reduce paperwork and respondent Request for Comments: Comments Requests for additional information or
burden, invites the general public and submitted in response to this notice will copies of the regulations should be
other Federal agencies to take this be summarized and/or included in the directed to Sara Covington at Internal
opportunity to comment on proposed request for OMB approval. All Revenue Service, Room 6526, 1111
and/or continuing information comments will become a matter of Constitution Avenue NW., Washington,
collections, as required by the public record. Comments are invited on: DC 20224, or through the internet at
Paperwork Reduction Act of 1995, (a) Whether the collection of Sara.L.Covington@irs.gov.
Public Law 104–13 (44 U.S.C. information is necessary for the proper
3506(c)(2)(A)). Currently, the IRS is SUPPLEMENTARY INFORMATION:
performance of the functions of the Title: Electronic Payee Statements.
soliciting comments concerning Form agency, including whether the
8612, Return of Excise Tax on OMB Number: 1545–1729.
information shall have practical utility; Regulation Project Number: REG–
Undistributed Income of Real Estate (b) the accuracy of the agency’s estimate
Investment Trusts. 107186–00 (TD 9114).
of the burden of the collection of Abstract: In general, under these
DATES: Written comments should be information; (c) ways to enhance the regulations, a person required to furnish
received on or before November 25, quality, utility, and clarity of the a statement on Form W–2 under Code
2016 to be assured of consideration. information to be collected; (d) ways to sections 6041(d) or 6051, or Forms
ADDRESSES: Direct all written comments minimize the burden of the collection of 1098–T or 1098–E under Code section
to Tuawana Pinkston, Internal Revenue information on respondents, including 6050S, may furnish these statements
Service, Room 6526, 1111 Constitution through the use of automated collection electronically if the recipient consents
Avenue NW., Washington, DC 20224. techniques or other forms of information to receive them electronically, and if the
FOR FURTHER INFORMATION CONTACT: technology; and (e) estimates of capital person furnishing the statement (1)
Requests for additional information or or start-up costs and costs of operation, makes certain disclosures to the
copies of the form and instructions maintenance, and purchase of services recipient, (2) annually notifies the
should be directed to Sara Covington, at to provide information. recipient that the statement is available
Internal Revenue Service, Room 6526, Approved: September 8, 2016. on a Web site, and (3) provides access
1111 Constitution Avenue NW., Tuawana Pinkston, to the statement on that Web site for a
Washington, DC 20224, or through the IRS Supervisory Tax Analyst. prescribed period of time.
internet at Sara.L.Covington@irs.gov. [FR Doc. 2016–23152 Filed 9–23–16; 8:45 am] Current Actions: There is no change to
SUPPLEMENTARY INFORMATION: BILLING CODE 4830–01–P
these existing regulations.
Title: Return of Excise Tax on Type of Review: Extension of a
Undistributed Income of Real Estate currently approved collection.
Investment Trusts. DEPARTMENT OF THE TREASURY Affected Public: Business or other for-
OMB Number: 1545–1013. profit organizations, and individual or
Form Number: Form 8612. Internal Revenue Service households.
Abstract: Form 8612 is used by real Estimated Number of Respondents/
[REG–107186–00]
estate investment trusts to compute and Recordkeepers: 28,449,495.
pay the excise tax on undistributed Proposed Collection; Comment Estimated Average Annual Burden
income imposed under section 4981 of Request for Regulation Project per Respondents/Recordkeepers: 6
the Internal Revenue Code. The IRS uses minutes.
the information to verify that the correct AGENCY: Internal Revenue Service (IRS), Estimated Total Annual Reporting/
amount of tax has been reported. Treasury. Recording Hours: 2,844,950.
Current Actions: There are no changes ACTION: Notice and request for The following paragraph applies to all
being made to the form at this time. comments. of the collections of information covered
Type of Review: Extension of a by this notice:
currently approved collection. SUMMARY: The Department of the An agency may not conduct or
Affected Public: Business or other for- Treasury, as part of its continuing effort sponsor, and a person is not required to
profit organizations. to reduce paperwork and respondent respond to, a collection of information
Estimated Number of Respondents: burden, invites the general public and unless the collection of information
20. other Federal agencies to take this displays a valid OMB control number.
Estimated Time per Respondent: 9 opportunity to comment on proposed Books or records relating to a collection
hours, 48 minutes. and/or continuing information of information must be retained as long
Estimated Total Annual Burden collections, as required by the as their contents may become material
Hours: 196. Paperwork Reduction Act of 1995, in the administration of any internal
The following paragraph applies to all Public Law 104–13 (44 U.S.C. revenue law. Generally, tax returns and
of the collections of information covered 3506(c)(2)(A)). Currently, the IRS is tax return information are confidential,
by this notice: soliciting comments concerning an as required by 26 U.S.C. 6103.
mstockstill on DSK3G9T082PROD with NOTICES

An agency may not conduct or existing final regulation, REG–107186– Request for Comments: Comments
sponsor, and a person is not required to 00 (TD 9114), Electronic Payee submitted in response to this notice will
respond to, a collection of information Statements (§§ 1.6041–2, 1.6050S–2, be summarized and/or included in the
unless the collection of information 1.6050S–4, and 31.6051–1). request for OMB approval. All
displays a valid OMB control number. DATES: Written comments should be comments will become a matter of
Books or records relating to a collection received on or before November 25, public record. Comments are invited on:
of information must be retained as long 2016 to be assured of consideration. (a) Whether the collection of

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Federal Register / Vol. 81, No. 186 / Monday, September 26, 2016 / Notices 66127

information is necessary for the proper SUPPLEMENTARY INFORMATION: Approved: September 20, 2016.
performance of the functions of the Title: REG–108639–99 (T.D.9169 Tuawana Pinkston,
agency, including whether the Final) Retirement Plans; Cash or IRS Supervisory Tax Analyst.
information shall have practical utility; Deferred Arrangements Under Section [FR Doc. 2016–23156 Filed 9–23–16; 8:45 am]
(b) the accuracy of the agency’s estimate 401(k) and Matching Contributions or BILLING CODE 4830–01–P
of the burden of the collection of Employee Contributions Under Section
information; (c) ways to enhance the 401(m); Notice 2000–3.
quality, utility, and clarity of the OMB Number: 1545–1669. DEPARTMENT OF THE TREASURY
information to be collected; (d) ways to Regulation/Notice Number: REG–
minimize the burden of the collection of 108639–99 (T.D.9169) and Notice Internal Revenue Service
information on respondents, including 2000–3.
through the use of automated collection Abstract: The final regulations Proposed Collection; Comment
techniques or other forms of information provide guidance for certain retirement Request for Form 8868
technology; and (e) estimates of capital plans containing cash or deferred
arrangements under section 401(k) and AGENCY: Internal Revenue Service (IRS),
or start-up costs and costs of operation, Treasury.
maintenance, and purchase of services providing matching contributions or
employee contributions under section ACTION: Notice and request for
to provide information.
401(m). The IRS needs this information comments.
Approved: September 20, 2016.
to insure compliance with sections
Tuawana Pinkston, 401(k) and 401(m). SUMMARY: The Department of the
IRS Supervisory Tax Analyst. Current Actions: There are no changes Treasury, as part of its continuing effort
[FR Doc. 2016–23164 Filed 9–23–16; 8:45 am] being made to this regulation. to reduce paperwork and respondent
BILLING CODE 4830–01–P Type of Review: Extension of a burden, invites the general public and
currently approved collection. other Federal agencies to take this
Affected Public: Business or other for- opportunity to comment on proposed
DEPARTMENT OF THE TREASURY profit, Not-for-profit institutions and and/or continuing information
State, Local or Tribal Government. collections, as required by the
Internal Revenue Service Estimated Number of Respondents: Paperwork Reduction Act of 1995.
22,500. Currently, the IRS is soliciting
Proposed Collection; Comment Estimated Time per Respondent: 1 comments concerning Form 8868,
Request for Certain Retirement Plans hour. Application for Extension of Time To
Under Sections 401(k) and 401(m) and Estimated Total Annual Burden File an Exempt Organization Return.
Guidance on Cash or Deferred Hours: 26,500. DATES: Written comments should be
Arrangements An agency may not conduct or received on or before November 25,
AGENCY: Internal Revenue Service (IRS), sponsor, and a person is not required to 2016 to be assured of consideration.
Treasury. respond to, a collection of information
ADDRESSES: Direct all written comments
unless the collection of information
ACTION: Notice and request for to Tuawana Pinkston, Internal Revenue
displays a valid OMB control number.
comments. Service, Room 6526, 1111 Constitution
Books or records relating to a collection
Avenue NW., Washington, DC 20224.
SUMMARY: The Department of the of information must be retained as long
as their contents may become material FOR FURTHER INFORMATION CONTACT:
Treasury, as part of its continuing effort Requests for additional information or
to reduce paperwork and respondent in the administration of any internal
revenue law. Generally, tax returns and copies of the form and instructions
burden, invites the general public and should be directed to Allan Hopkins, at
other Federal agencies to take this tax return information are confidential,
as required by 26 U.S.C. 6103. Internal Revenue Service, Room 6129,
opportunity to comment on proposed 1111 Constitution Avenue NW.,
and/or continuing information Request for Comments: Comments
submitted in response to this notice will Washington, DC 20224, or through the
collections, as required by the Internet, at Allan.M.Hopkins@irs.gov.
Paperwork Reduction Act of 1995, be summarized and/or included in the
request for OMB approval. All SUPPLEMENTARY INFORMATION:
Public Law 104–13 (44 U.S.C.
3506(c)(2)(A)). Currently, the IRS is comments will become a matter of Title: Application for Extension of
soliciting comments concerning public record. Comments are invited on: Time To File an Exempt Organization
guidance on cash or deferred (a) Whether the collection of Return.
arrangements. information is necessary for the proper OMB Number: 1545–1709.
performance of the functions of the Form Number: 8868.
DATES: Written comments should be agency, including whether the Abstract: Sections 6081 and 1.6081 of
received on or before November 25, information shall have practical utility; the Internal Revenue Code and
2016 to be assured of consideration. (b) the accuracy of the agency’s estimate regulations permit the Internal Revenue
ADDRESSES: Direct all written comments of the burden of the collection of Service to grant a reasonable extension
to Tuawana Pinkston, Internal Revenue information; (c) ways to enhance the of time to file a return. Form 8868
Service, Room 6526, 1111 Constitution quality, utility, and clarity of the provides the necessary information for a
Avenue NW., Washington, DC 20224. information to be collected; (d) ways to taxpayer to apply for an extension to file
FOR FURTHER INFORMATION CONTACT: minimize the burden of the collection of a fiduciary or certain exempt
mstockstill on DSK3G9T082PROD with NOTICES

Requests for additional information or information on respondents, including organization return.
copies of the regulations should be through the use of automated collection Current Actions: There are no changes
directed to Sara Covington at Internal techniques or other forms of information being made to the form at this time.
Revenue Service, Room 6526, 1111 technology; and (e) estimates of capital Type of Review: Extension of a
Constitution Avenue NW., Washington, or start-up costs and costs of operation, previously approved collection.
DC 20224, or through the internet at maintenance, and purchase of services Affected Public: Not-for-profit
Sara.L.Covington@irs.gov. to provide information. institutions.

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Document Created: 2018-02-09 13:22:47
Document Modified: 2018-02-09 13:22:47

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 25, 2016 to be assured of consideration.
Contact		Requests for additional information or copies of the regulations should be directed to Sara Covington at Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW., Washington, DC 20224, or through the internet at [email protected]
FR Citation		81 FR 66126

81 FR 66126 - Proposed Collection; Comment Request for Regulation Project

DEPARTMENT OF THE TREASURYInternal Revenue Service

Federal Register Volume 81, Issue 186 (September 26, 2016)

DEPARTMENT OF THE TREASURY
Internal Revenue Service