81_FR_66319 81 FR 66133 - Proposed Collection; Comment Request

81 FR 66133 - Proposed Collection; Comment Request

DEPARTMENT OF THE TREASURY
Internal Revenue Service

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

Page Range66133-66134
FR Document2016-23188

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 706-QDT, U.S. Estate Tax Return for Qualified Domestic Trusts.

Federal Register, Volume 81 Issue 186 (Monday, September 26, 2016)
[Federal Register Volume 81, Number 186 (Monday, September 26, 2016)]
[Notices]
[Pages 66133-66134]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2016-23188]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request

AGENCY: Internal Revenue Service (IRS), Treasury.

[[Page 66134]]


ACTION: Notice and request for comments.

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SUMMARY: The Department of the Treasury, as part of its continuing 
effort to reduce paperwork and respondent burden, invites the general 
public and other Federal agencies to take this opportunity to comment 
on proposed and/or continuing information collections, as required by 
the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 
3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning 
Form 706-QDT, U.S. Estate Tax Return for Qualified Domestic Trusts.

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 form and instructions should be directed to LaNita Van 
Dyke, Internal Revenue Service, Room 6526, 1111 Constitution Avenue 
NW., Washington, DC 20224, or through the internet at 
[email protected].

SUPPLEMENTARY INFORMATION:
    Title: U.S. Estate Tax Return for Qualified Domestic Trusts.
    OMB Number: 1545-1212.
    Form Number: 706-QDT.
    Abstract: Is used by the trustee or the designated filer to compute 
and report the Federal estate tax imposed on qualified domestic trusts 
by Internal Revenue Code section 2056A. The IRS uses the information to 
enforce this tax and to verify that the tax has been properly computed.
    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 or households and business or other 
for-profit organizations.
    Estimated Number of Respondents: 80.
    Estimated Time per Respondent: 4 hours 28 minutes.
    Estimated Total Annual Burden Hours: 357.
    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: September 13, 2016.
Tuawana Pinkston,
Supervisory Tax Analyst.
[FR Doc. 2016-23188 Filed 9-23-16; 8:45 am]
 BILLING CODE 4830-01-P



                                                                            Federal Register / Vol. 81, No. 186 / Monday, September 26, 2016 / Notices                                                  66133

                                                  be directed to Kerry Dennis at Internal                 through the use of automated collection                  Current Actions: There are no changes
                                                  Revenue Service, Room 6526, 1111                        techniques or other forms of information              being made to the regulation at this
                                                  Constitution Avenue NW., Washington,                    technology; and (e) estimates of capital              time.
                                                  DC 20224, or through the Internet at                    or start-up costs and costs of operation,                Type of Review: Extension of a
                                                  Kerry.Dennis@irs.gov.                                   maintenance, and purchase of services                 currently approved collection.
                                                  SUPPLEMENTARY INFORMATION:                              to provide information.                                  Affected Public: Individuals or
                                                     Title: Change in Minimum Funding                       Approved: September 13, 2016.                       households.
                                                  Method.                                                 Tuawana Pinkston,                                        Estimated Number of Respondents:
                                                     OMB Number: 1545–1704.                               IRS Reports Clearance Officer.                        10,000.
                                                     Revenue Procedure Number: Revenue                    [FR Doc. 2016–23133 Filed 9–23–16; 8:45 am]              Estimated Time per Respondent: 30
                                                  Procedure 2000–41.                                      BILLING CODE 4830–01–P
                                                                                                                                                                minutes.
                                                     Abstract: Revenue Procedure 2000–41                                                                           Estimated Total Annual Burden
                                                  provides a mechanism whereby a plan                                                                           Hours: 5,000.
                                                  sponsor or plan administrator may                       DEPARTMENT OF THE TREASURY                               The following paragraph applies to all
                                                  obtain a determination from the Internal                                                                      of the collections of information covered
                                                  Revenue Service that its proposed                       Internal Revenue Service                              by this notice:
                                                  change in the method of funding its                                                                              An agency may not conduct or
                                                  pension plan(s) meets the standards of                  Proposed Collection; Comment                          sponsor, and a person is not required to
                                                  section 412 of the Internal Revenue                     Request for [REG–106542–98] T.D.                      respond to, a collection of information
                                                  Code.                                                   9032                                                  unless the collection of information
                                                     Current Actions: There are no changes                AGENCY: Internal Revenue Service (IRS),               displays a valid OMB control number.
                                                  being made to the revenue procedure at                  Treasury.                                             Books or records relating to a collection
                                                  this time.                                              ACTION: Notice and request for                        of information must be retained as long
                                                     Type of Review: Extension of a                       comments.                                             as their contents may become material
                                                  currently approved collection.                                                                                in the administration of any internal
                                                     Affected Public: Business or other for-              SUMMARY:   The Department of the                      revenue law. Generally, tax returns and
                                                  profit organizations, not-for-profit                    Treasury, as part of its continuing effort            tax return information are confidential,
                                                  institutions, and state, local or tribal                to reduce paperwork and respondent                    as required by 26 U.S.C. 6103.
                                                  governments.                                            burden, invites the general public and                   Request for Comments: Comments
                                                     Estimated Number of Respondents:                     other Federal agencies to take this                   submitted in response to this notice will
                                                  300.                                                    opportunity to comment on proposed                    be summarized and/or included in the
                                                     Estimated Time per Respondent: 18                    and/or continuing information                         request for OMB approval. All
                                                  hours.                                                  collections, as required by the                       comments will become a matter of
                                                     Estimated Total Annual Burden                        Paperwork Reduction Act of 1995,                      public record. Comments are invited on:
                                                  Hours: 5,400.                                           Public Law 104–13 (44 U.S.C.                          (a) Whether the collection of
                                                     The following paragraph applies to all               3506(c)(2)(A)). Currently, the IRS is                 information is necessary for the proper
                                                  of the collections of information covered               soliciting comments concerning REG–                   performance of the functions of the
                                                  by this notice:                                         106542–98, T.D. 9032, Election to Treat               agency, including whether the
                                                     An agency may not conduct or                         Trust as Part of an Estate (§ 1.645–1).               information shall have practical utility;
                                                  sponsor, and a person is not required to                DATES: Written comments should be                     (b) the accuracy of the agency’s estimate
                                                  respond to, a collection of information                 received on or before November 25,                    of the burden of the collection of
                                                  unless the collection of information                    2016 to be assured of consideration.                  information; (c) ways to enhance the
                                                  displays a valid OMB control number.                    ADDRESSES: Direct all written comments                quality, utility, and clarity of the
                                                  Books or records relating to a collection               to Tuawana Pinkston, Internal Revenue                 information to be collected; (d) ways to
                                                  of information must be retained as long                 Service, Room 6526, 111 Constitution                  minimize the burden of the collection of
                                                  as their contents may become material                   Avenue NW., Washington, DC 20224.                     information on respondents, including
                                                  in the administration of any internal                   FOR FURTHER INFORMATION CONTACT:                      through the use of automated collection
                                                  revenue law. Generally, tax returns and                 Requests for additional information or                techniques or other forms of information
                                                  tax return information are confidential,                copies of this regulation should be                   technology; and (e) estimates of capital
                                                  as required by 26 U.S.C. 6103.                          directed to Sara Covington at Internal                or start-up costs and costs of operation,
                                                     Request for Comments: Comments                       Revenue Service, Room 6526, 1111                      maintenance, and purchase of services
                                                  submitted in response to this notice will               Constitution Avenue NW., Washington,                  to provide information.
                                                  be summarized and/or included in the                    DC 20224, or through the Internet, at                   Approved: September 15, 2016.
                                                  request for OMB approval. All                           Sara.L.Covington@IRS.gov.
                                                  comments will become a matter of                                                                              Tuawana Pinkston,
                                                                                                          SUPPLEMENTARY INFORMATION:
                                                  public record. Comments are invited on:                                                                       IRS Supervisory Tax Analyst.
                                                                                                            Title: Election to Treat Trust as Part of
                                                  (a) Whether the collection of                                                                                 [FR Doc. 2016–23145 Filed 9–23–16; 8:45 am]
                                                                                                          an Estate.
                                                  information is necessary for the proper                   OMB Number: 1545–1578.                              BILLING CODE 4830–01–P
                                                  performance of the functions of the                       Regulation Project Number: REG–
                                                  agency, including whether the                           106542–98, T.D. 9032.
                                                  information shall have practical utility;                 Abstract: This regulation describes                 DEPARTMENT OF THE TREASURY
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                                                  (b) the accuracy of the agency’s estimate               the procedures and requirements for
                                                  of the burden of the collection of                      making an election to have certain                    Internal Revenue Service
                                                  information; (c) ways to enhance the                    revocable trusts treated and taxed as                 Proposed Collection; Comment
                                                  quality, utility, and clarity of the                    part of an estate. The Taxpayer Relief                Request
                                                  information to be collected; (d) ways to                Act of 1997 added section 646 to the
                                                  minimize the burden of the collection of                Internal Revenue Code to permit the                   AGENCY: Internal Revenue Service (IRS),
                                                  information on respondents, including                   election.                                             Treasury.


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                                                  66134                     Federal Register / Vol. 81, No. 186 / Monday, September 26, 2016 / Notices

                                                        Notice and request for
                                                  ACTION:                                                 of information must be retained as long               FOR FURTHER INFORMATION CONTACT:
                                                  comments.                                               as their contents may become material                 Requests for additional information or
                                                                                                          in the administration of any internal                 copies of the form and instructions
                                                  SUMMARY:   The Department of the                        revenue law. Generally, tax returns and               should be directed to Allan Hopkins, at
                                                  Treasury, as part of its continuing effort              tax return information are confidential,              Internal Revenue Service, Room 6129,
                                                  to reduce paperwork and respondent                      as required by 26 U.S.C. 6103.                        1111 Constitution Avenue NW.,
                                                  burden, invites the general public and                     Request for Comments: Comments                     Washington, DC 20224, or through the
                                                  other Federal agencies to take this                     submitted in response to this notice will             internet at Allan.M.Hopkins@irs.gov.
                                                  opportunity to comment on proposed                      be summarized and/or included in the                  SUPPLEMENTARY INFORMATION:
                                                  and/or continuing information                           request for OMB approval. All                            Title: Carrier Summary Report.
                                                  collections, as required by the                         comments will become a matter of                         OMB Number: 1545–1733.
                                                  Paperwork Reduction Act of 1995,                        public record. Comments are invited on:                  Form Number: 720–CS.
                                                  Public Law 104–13 (44 U.S.C.                            (a) Whether the collection of                            Abstract: Representatives of the motor
                                                  3506(c)(2)(A)). Currently, the IRS is                   information is necessary for the proper               fuel industry, state governments, and
                                                  soliciting comments concerning Form                     performance of the functions of the                   the Federal government are working to
                                                  706–QDT, U.S. Estate Tax Return for                     agency, including whether the                         ensure compliance with excise taxes on
                                                  Qualified Domestic Trusts.                              information shall have practical utility;             motor fuels. This joint effort has
                                                  DATES: Written comments should be                       (b) the accuracy of the agency’s estimate             resulted in a system to track the
                                                  received on or before November 25,                      of the burden of the collection of
                                                                                                                                                                movement of all products to and from
                                                  2016 to be assured of consideration.                    information; (c) ways to enhance the
                                                                                                                                                                terminals. Form 720–CS is an
                                                  ADDRESSES: Direct all written comments                  quality, utility, and clarity of the
                                                                                                                                                                information return that will be used by
                                                  to Tuawana Pinkston, Internal Revenue                   information to be collected; (d) ways to
                                                                                                                                                                carriers to report their monthly
                                                  Service, Room 6526, 1111 Constitution                   minimize the burden of the collection of
                                                                                                                                                                deliveries and receipts of products to
                                                  Avenue NW., Washington, DC 20224.                       information on respondents, including
                                                                                                                                                                and from terminals.
                                                                                                          through the use of automated collection
                                                  FOR FURTHER INFORMATION CONTACT:                                                                                 Current Actions: There are no changes
                                                                                                          techniques or other forms of information
                                                  Requests for additional information or                                                                        being made to this form.
                                                                                                          technology; and (e) estimates of capital
                                                  copies of the form and instructions                                                                              Type of Review: Extension of a
                                                                                                          or start-up costs and costs of operation,
                                                  should be directed to LaNita Van Dyke,                                                                        currently approved collection.
                                                                                                          maintenance, and purchase of services
                                                  Internal Revenue Service, Room 6526,                                                                             Affected Public: Business or other for-
                                                                                                          to provide information.
                                                  1111 Constitution Avenue NW.,                                                                                 profit organizations.
                                                  Washington, DC 20224, or through the                      Approved: September 13, 2016.                          Estimated Number of Respondents:
                                                  internet at Lanita.VanDyke@irs.gov.                     Tuawana Pinkston,                                     39,900.
                                                  SUPPLEMENTARY INFORMATION:                              Supervisory Tax Analyst.                                 Estimated Time per Respondent: 5
                                                    Title: U.S. Estate Tax Return for                     [FR Doc. 2016–23188 Filed 9–23–16; 8:45 am]           hours, 15 minutes.
                                                  Qualified Domestic Trusts.                              BILLING CODE 4830–01–P                                   Estimated Total Annual Burden
                                                    OMB Number: 1545–1212.                                                                                      Hours: 209,418.
                                                    Form Number: 706–QDT.                                                                                          The following paragraph applies to all
                                                    Abstract: Is used by the trustee or the               DEPARTMENT OF THE TREASURY                            of the collections of information covered
                                                  designated filer to compute and report                                                                        by this notice:
                                                  the Federal estate tax imposed on                       Internal Revenue Service                                 An agency may not conduct or
                                                  qualified domestic trusts by Internal                                                                         sponsor, and a person is not required to
                                                                                                          Proposed Collection; Comment
                                                  Revenue Code section 2056A. The IRS                                                                           respond to, a collection of information
                                                                                                          Request for Form 720–CS
                                                  uses the information to enforce this tax                                                                      unless the collection of information
                                                  and to verify that the tax has been                     AGENCY: Internal Revenue Service (IRS),               displays a valid OMB control number.
                                                  properly computed.                                      Treasury.                                             Books or records relating to a collection
                                                    Current Actions: There is no change                   ACTION: Notice and request for                        of information must be retained as long
                                                  in the paperwork burden previously                      comments.                                             as their contents may become material
                                                  approved by OMB.                                                                                              in the administration of any internal
                                                    Type of Review: Extension of a                        SUMMARY:   The Department of the                      revenue law. Generally, tax returns and
                                                  currently approved collection.                          Treasury, as part of its continuing effort            tax return information are confidential,
                                                    Affected Public: Individuals or                       to reduce paperwork and respondent                    as required by 26 U.S.C. 6103.
                                                  households and business or other for-                   burden, invites the general public and                   Request for Comments: Comments
                                                  profit organizations.                                   other Federal agencies to take this                   submitted in response to this notice will
                                                    Estimated Number of Respondents:                      opportunity to comment on proposed                    be summarized and/or included in the
                                                  80.                                                     and/or continuing information                         request for OMB approval. All
                                                    Estimated Time per Respondent: 4                      collections, as required by the                       comments will become a matter of
                                                  hours 28 minutes.                                       Paperwork Reduction Act of 1995,                      public record. Comments are invited on:
                                                    Estimated Total Annual Burden                         Public Law 104–13 (44 U.S.C.                          (a) Whether the collection of
                                                  Hours: 357.                                             3506(c)(2)(A)). Currently, the IRS is                 information is necessary for the proper
                                                    The following paragraph applies to all                soliciting comments concerning Form                   performance of the functions of the
                                                  of the collections of information covered               720–CS, Carrier Summary Report.                       agency, including whether the
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                                                  by this notice:                                         DATES: Written comments should be                     information shall have practical utility;
                                                    An agency may not conduct or                          received on or before November 25,                    (b) the accuracy of the agency’s estimate
                                                  sponsor, and a person is not required to                2016 to be assured of consideration.                  of the burden of the collection of
                                                  respond to, a collection of information                 ADDRESSES: Direct all written comments                information; (c) ways to enhance the
                                                  unless the collection of information                    to Tuawana Pinkston, Internal Revenue                 quality, utility, and clarity of the
                                                  displays a valid OMB control number.                    Service, Room 6516, 1111 Constitution                 information to be collected; (d) ways to
                                                  Books or records relating to a collection               Avenue NW., Washington, DC 20224.                     minimize the burden of the collection of


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Document Created: 2018-02-09 13:23:01
Document Modified: 2018-02-09 13:23:01
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 November 25, 2016 to be assured of consideration.
ContactRequests for additional information or copies of the form and instructions should be directed to LaNita Van Dyke, Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW., Washington, DC 20224, or through the internet at [email protected]
FR Citation81 FR 66133 

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