81 FR 66737 - Proposed Collection; Comment Request for Tip Reporting Alternative Commitment Agreement (TRAC) for Use in Industries Other Than the Food and Beverage Industry and the Cosmetology and Barber Industry.

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 81, Issue 188 (September 28, 2016)

Page Range		66737-66738
FR Document		2016-23428

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 Tip Reporting Alternative Commitment Agreement (TRAC) For Use in Industries Other than the Food and Beverage Industry and The Cosmetology and Barber Industry.

Federal Register, Volume 81 Issue 188 (Wednesday, September 28, 2016)

[Federal Register Volume 81, Number 188 (Wednesday, September 28, 2016)]
[Notices]
[Pages 66737-66738]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2016-23428]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Tip Reporting 
Alternative Commitment Agreement (TRAC) for Use in Industries Other 
Than the Food and Beverage Industry and the Cosmetology and Barber 
Industry.

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 
Tip Reporting Alternative Commitment Agreement (TRAC) For Use in 
Industries Other than the Food and Beverage Industry and The 
Cosmetology and Barber Industry.

DATES: Written comments should be received on or before November 28, 
2016 to be assured of consideration.

ADDRESSES: Direct all written comments to Tuawana Pinkston, Internal 
Revenue Service, Room 6527, 1111 Constitution Avenue NW., Washington, 
DC 20224.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the information collection should be directed to R. Joseph 
Durbala, at Internal Revenue Service, Room 6129, 1111 Constitution 
Avenue NW., Washington, DC 20224, or at (202) 317-5746, or through the 
internet at [email protected].

SUPPLEMENTARY INFORMATION: 
    Title: Tip Reporting Alternative Commitment Agreement (TRAC) for 
Use in Industries Other Than the Food and Beverage Industry and The 
Cosmetology and Barber Industry.
    OMB Number: 1545-1714.
    Abstract: Announcement 2000-19, 2000-19 I.R.B. 973, and 
Announcement 2001-1, #2001-2 I.R.B. p. 277 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.

[[Page 66738]]

    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit organizations.
    Estimated Number of Respondents and/or Recordkeeping: 300.
    Estimated Average Time per Respondent/Recordkeeper: 16 hr., 16 min.
    Estimated Total Annual Reporting and/or Recordkeeping Burden Hours: 
4,877.
    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 21, 2016.
R. Joseph Durbala,
IRS, Tax Analyst.
[FR Doc. 2016-23428 Filed 9-27-16; 8:45 am]
BILLING CODE 4830-01-P

Federal Register / Vol. 81, No. 188 / Wednesday, September 28, 2016 / Notices 66737

Vehicle Eligibility Number: VSP–587 deferred amount in income ratably over DEPARTMENT OF THE TREASURY
(effective date September 1, 2016) 5 years. The election statement advises
7. Docket No. NHTSA–2016–0059 that a taxpayer makes the election and Internal Revenue Service
Nonconforming Vehicles: 2014 Bentley the election and information statements
provide information necessary to track Proposed Collection; Comment
Flying Spur 4-door (Saloon) and 2-door Request for Tip Reporting Alternative
(Continental) passenger cars. the income. Respondents are C
Substantially Similar U.S. Certified Vehicles: corporations and other persons in a Commitment Agreement (TRAC) for
2014 Bentley Flying Spur 4-door (Saloon) business that reacquire debt Use in Industries Other Than the Food
and 2-door (Continental) passenger cars. instruments. and Beverage Industry and the
Notice of Petition Published at: 81 FR 50788 Cosmetology and Barber Industry.
Current Actions: There is no change to
(August 2, 2016)
Vehicle Eligibility Number: VSP–588
this Treasury Decision or revenue AGENCY: Internal Revenue Service (IRS),
(effective date September 15, 2016) procedure. Treasury.
[FR Doc. 2016–23320 Filed 9–27–16; 8:45 am]
Type of Review: Extension of a ACTION: Notice and request for
currently approved collection. comments.
BILLING CODE 4910–59–P
Affected Public: Business or other for-
SUMMARY: The Department of the
profit organizations.
Treasury, as part of its continuing effort
DEPARTMENT OF THE TREASURY Estimated Number of Respondents: to reduce paperwork and respondent
50,000. burden, invites the general public and
Internal Revenue Service Estimated Time per Respondent: 6 other Federal agencies to take this
hours. opportunity to comment on proposed
Proposed Collection; Comment
Estimated Total Annual Burden and/or continuing information
Request
Hours: 300,000. collections, as required by the
AGENCY: Internal Revenue Service (IRS), The following paragraph applies to all Paperwork Reduction Act of 1995,
Treasury. of the collections of information covered Public Law 104–13 (44 U.S.C.
ACTION: Notice and request for by this notice: 3506(c)(2)(A)). Currently, the IRS is
comments. An agency may not conduct or soliciting comments concerning Tip
sponsor, and a person is not required to Reporting Alternative Commitment
SUMMARY: The Department of the Agreement (TRAC) For Use in Industries
respond to, a collection of information
Treasury, as part of its continuing effort Other than the Food and Beverage
unless the collection of information
to reduce paperwork and respondent Industry and The Cosmetology and
displays a valid OMB control number.
burden, invites the general public and Barber Industry.
Books or records relating to a collection
other Federal agencies to take this DATES: Written comments should be
of information must be retained as long
opportunity to comment on proposed received on or before November 28,
as their contents may become material
and/or continuing information 2016 to be assured of consideration.
in the administration of any internal
collections, as required by the ADDRESSES: Direct all written comments
revenue law. Generally, tax returns and
Paperwork Reduction Act of 1995, to Tuawana Pinkston, Internal Revenue
tax return information are confidential,
Public Law 104–13 (44 U.S.C. Service, Room 6527, 1111 Constitution
as required by 26 U.S.C. 6103.
3506(c)(2)(A)). The IRS is soliciting Avenue NW., Washington, DC 20224.
comments concerning an existing Request for comments: Comments
submitted in response to this notice will FOR FURTHER INFORMATION CONTACT:
revenue procedure, RP 2009–37,
be summarized and/or included in the Requests for additional information or
Internal Revenue Code Section 108(i)
request for OMB approval. All copies of the information collection
Election, and Treasury Decision 9498.
comments will become a matter of should be directed to R. Joseph Durbala,
DATES: Written comments should be at Internal Revenue Service, Room 6129,
public record. Comments are invited on:
received on or before November 28, 1111 Constitution Avenue NW.,
(a) Whether the collection of
2016 to be assured of consideration. Washington, DC 20224, or at (202) 317–
information is necessary for the proper
ADDRESSES: Direct all written comments 5746, or through the internet at
performance of the functions of the
to Tuawana Pinkston, Internal Revenue agency, including whether the RJoseph.Durbala@irs.gov.
Service, Room 6526, 1111 Constitution information shall have practical utility; SUPPLEMENTARY INFORMATION:
Avenue NW., Washington, DC 20224. (b) the accuracy of the agency’s estimate Title: Tip Reporting Alternative
FOR FURTHER INFORMATION CONTACT: of the burden of the collection of Commitment Agreement (TRAC) for Use
Requests for additional information or information; (c) ways to enhance the in Industries Other Than the Food and
copies of the regulations should be quality, utility, and clarity of the Beverage Industry and The Cosmetology
directed to LaNita Van Dyke at Internal information to be collected; (d) ways to and Barber Industry.
Revenue Service, Room 6526, 1111 minimize the burden of the collection of OMB Number: 1545–1714.
Constitution Avenue NW., Washington, information on respondents, including Abstract: Announcement 2000–19,
DC 20224, or through the internet at through the use of automated collection 2000–19 I.R.B. 973, and Announcement
Lanita.VanDyke@irs.gov. techniques or other forms of information 2001–1, #2001–2 I.R.B. p. 277 contain
SUPPLEMENTARY INFORMATION: technology; and (e) estimates of capital information required by the Internal
Title: Internal Revenue Code Section or start-up costs and costs of operation, Revenue Service, in its tax compliance
efforts to assist employers and their
mstockstill on DSK3G9T082PROD with NOTICES

108(i) Election. maintenance, and purchase of services
OMB Number: 1545–2147. to provide information. employees in understanding and
Regulation Project Number: TD 9498; complying with Internal Revenue Code
Approved: September 13, 2016.
Revenue Procedure 2009–37. section 6053(a), which requires
Abstract: The law allows taxpayers to Tuawana Pinkston, employees to report all their tips
defer for 5 years taxation of certain IRS Reports Clearance Officer. monthly to their employers.
income arising in 2009 or 2010. [FR Doc. 2016–23420 Filed 9–27–16; 8:45 am] Current Actions: There is no change to
Taxpayers then must include the BILLING CODE 4830–01–P this existing information collection.

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66738 Federal Register / Vol. 81, No. 188 / Wednesday, September 28, 2016 / Notices

Type of Review: Extension of a SUMMARY: The Department of the The following paragraph applies to all
currently approved collection. Treasury, as part of its continuing effort of the collections of information covered
Affected Public: Business or other for- to reduce paperwork and respondent by this notice:
profit organizations. burden, invites the general public and An agency may not conduct or
Estimated Number of Respondents other Federal agencies to take this sponsor, and a person is not required to
and/or Recordkeeping: 300. opportunity to comment on proposed respond to, a collection of information
Estimated Average Time per and/or continuing information unless the collection of information
Respondent/Recordkeeper: 16 hr., 16 collections, as required by the displays a valid OMB control number.
min. Paperwork Reduction Act of 1995, Books or records relating to a collection
Estimated Total Annual Reporting Public Law 104–13 (44 U.S.C. of information must be retained as long
and/or Recordkeeping Burden Hours: 3506(c)(2)(A)). Currently, the IRS is as their contents may become material
4,877. soliciting comments concerning Form in the administration of any internal
The following paragraph applies to all revenue law. Generally, tax returns and
8865, Return of U.S. Persons With
of the collections of information covered tax return information are confidential,
Respect to Certain Foreign Partnerships.
by this notice: as required by 26 U.S.C. 6103.
An agency may not conduct or DATES: Written comments should be
received on or before November 28, Request for Comments: Comments
sponsor, and a person is not required to submitted in response to this notice will
respond to, a collection of information 2016 to be assured of consideration.
be summarized and/or included in the
unless the collection of information ADDRESSES: Direct all written comments request for OMB approval. All
displays a valid OMB control number. to Tuawana Pinkston, Internal Revenue comments will become a matter of
Books or records relating to a collection Service, Room 6526, 1111 Constitution public record. Comments are invited on:
of information must be retained as long Avenue NW., Washington, DC 20224. (a) Whether the collection of
as their contents may become material FOR FURTHER INFORMATION CONTACT: information is necessary for the proper
in the administration of any internal Requests for additional information or performance of the functions of the
revenue law. Generally, tax returns and copies of the form and instructions agency, including whether the
tax return information are confidential, should be directed to LaNita Van Dyke, information shall have practical utility;
as required by 26 U.S.C. 6103. or at Internal Revenue Service, Room
Request for Comments: Comments (b) the accuracy of the agency’s estimate
6526, 1111 Constitution Avenue NW., of the burden of the collection of
submitted in response to this notice will
Washington, DC 20224, or through the information; (c) ways to enhance the
be summarized and/or included in the
internet, at Lanita.VanDyke@irs.gov. quality, utility, and clarity of the
request for OMB approval. All
comments will become a matter of SUPPLEMENTARY INFORMATION: information to be collected; (d) ways to
public record. Comments are invited on: Title: Return of U.S. Persons With minimize the burden of the collection of
(a) Whether the collection of Respect to Certain Foreign Partnerships. information on respondents, including
information is necessary for the proper OMB Number: 1545–1668. through the use of automated collection
performance of the functions of the Form Number: 8865. techniques or other forms of information
agency, including whether the Abstract: The Taxpayer Relief Act of technology; and (e) estimates of capital
information shall have practical utility; 1997 significantly modified the or start-up costs and costs of operation,
(b) the accuracy of the agency’s estimate information reporting requirements with maintenance, and purchase of services
of the burden of the collection of respect to foreign partnerships. The Act to provide information.
information; (c) ways to enhance the made the following three changes: (1) Approved: September 13, 2016.
quality, utility, and clarity of the Expanded Code section 6038B to require Tuawana Pinkston,
information to be collected; (d) ways to U.S. persons transferring property to IRS Reports Clearance Officer.
minimize the burden of the collection of foreign partnerships in certain [FR Doc. 2016–23415 Filed 9–27–16; 8:45 am]
information on respondents, including transactions to report those transfers; (2)
BILLING CODE 4830–01–P
through the use of automated collection expanded Code section 6038 to require
techniques or other forms of information certain U.S. partners of controlled
technology; and (e) estimates of capital foreign partnerships to report DEPARTMENT OF THE TREASURY
or start-up costs and costs of operation, information about the partnerships, and
maintenance, and purchase of services (3) modified the reporting required Internal Revenue Service
to provide information. under Code section 6046A with respect
Approved: September 21, 2016. to acquisitions and dispositions of Proposed Collection; Comment
foreign partnership interests. Form 8865 Request for Regulation Project
R. Joseph Durbala,
is used by U.S. persons to fulfill their AGENCY: Internal Revenue Service (IRS),
IRS, Tax Analyst.
reporting obligations under Code Treasury.
[FR Doc. 2016–23428 Filed 9–27–16; 8:45 am]
sections 6038B, 6038, and 6046A.
BILLING CODE 4830–01–P ACTION: Notice and request for
Current Actions: There are no changes
comments.
being made to this form at this time.
DEPARTMENT OF THE TREASURY Type of Review: Extension of a SUMMARY: The Department of the
currently approved collection. Treasury, as part of its continuing effort
Internal Revenue Service Affected Public: Business or other for- to reduce paperwork and respondent
profit organizations, individuals, and burden, invites the general public and
mstockstill on DSK3G9T082PROD with NOTICES

Proposed Collection; Comment not-for-profit institutions. other Federal agencies to take this
Request for Form 8865 Estimated Number of Respondents: opportunity to comment on proposed
AGENCY: Internal Revenue Service (IRS), 31,450. and/or continuing information
Treasury. Estimated Time per Respondent: 74 collections, as required by the
hours, 45 minutes. Paperwork Reduction Act of 1995,
ACTION: Notice and request for
Estimated Total Annual Burden Public Law 104–13 (44 U.S.C.
comments.
Hours: 245,074. 3506(c)(2)(A)). Currently, the IRS is

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Document Created: 2016-09-28 01:08:46
Document Modified: 2016-09-28 01:08:46

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 28, 2016 to be assured of consideration.
Contact		Requests for additional information or copies of the information collection should be directed to R. Joseph Durbala, at Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, DC 20224, or at (202) 317-5746, or through the internet at [email protected]
FR Citation		81 FR 66737

81 FR 66737 - Proposed Collection; Comment Request for Tip Reporting Alternative Commitment Agreement (TRAC) for Use in Industries Other Than the Food and Beverage Industry and the Cosmetology and Barber Industry.

DEPARTMENT OF THE TREASURYInternal Revenue Service

Federal Register Volume 81, Issue 188 (September 28, 2016)

DEPARTMENT OF THE TREASURY
Internal Revenue Service