81_FR_66937 81 FR 66749 - Proposed Collection; Comment Request for Form 1098-T

81 FR 66749 - Proposed Collection; Comment Request for Form 1098-T

DEPARTMENT OF THE TREASURY
Internal Revenue Service

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

Page Range66749-66749
FR Document2016-23413

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 1098-T, Tuition Payment Statement.

Federal Register, Volume 81 Issue 188 (Wednesday, September 28, 2016)
[Federal Register Volume 81, Number 188 (Wednesday, September 28, 2016)]
[Notices]
[Page 66749]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2016-23413]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Form 1098-T

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 1098-T, Tuition Payment Statement.

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 form and instructions 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: Tuition Payments Statement.
    OMB Number: 1545-1574.
    Form Number: Form 1098-T.
    Abstract: Section 6050S of the Internal Revenue Code requires 
eligible education institutions to report certain information to the 
IRS and to students. Form 1098-T has been developed to meet this 
requirement.
    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 
not-for-profit institutions.
    Estimated Number of Responses: 21,078,651.
    Estimated Time per Response: 13 minutes.
    Estimated Total Annual Burden Hours: 4,848,090.
    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. 2016-23413 Filed 9-27-16; 8:45 am]
 BILLING CODE 4830-01-P



                                                                           Federal Register / Vol. 81, No. 188 / Wednesday, September 28, 2016 / Notices                                                66749

                                                  in the administration of any internal                   copies of the form and instructions                     Approved: September 21, 2016.
                                                  revenue law. Generally, tax returns and                 should be directed to R. Joseph Durbala,              R. Joseph Durbala,
                                                  tax return information are confidential,                at Internal Revenue Service, Room 6129,               IRS, Tax Analyst.
                                                  as required by 26 U.S.C. 6103.                          1111 Constitution Avenue NW.,                         [FR Doc. 2016–23413 Filed 9–27–16; 8:45 am]
                                                     Request for Comments: Comments                       Washington, DC 20224, or at (202) 317–                BILLING CODE 4830–01–P
                                                  submitted in response to this notice will               5746, or through the internet at
                                                  be summarized and/or included in the                    RJoseph.Durbala@irs.gov.
                                                  request for OMB approval. All                           SUPPLEMENTARY INFORMATION:                            DEPARTMENT OF THE TREASURY
                                                  comments will become a matter of                           Title: Tuition Payments Statement.
                                                  public record. Comments are invited on:                    OMB Number: 1545–1574.                             Internal Revenue Service
                                                  (a) Whether the collection of                              Form Number: Form 1098–T.
                                                  information is necessary for the proper                    Abstract: Section 6050S of the                     Proposed Collection; Comment
                                                  performance of the functions of the                     Internal Revenue Code requires eligible               Request for Form 4506–T
                                                  agency, including whether the                           education institutions to report certain              AGENCY: Internal Revenue Service (IRS),
                                                  information shall have practical utility;               information to the IRS and to students.               Treasury.
                                                  (b) the accuracy of the agency’s estimate               Form 1098–T has been developed to
                                                                                                                                                                ACTION: Notice and request for
                                                  of the burden of the collection of                      meet this requirement.
                                                  information; (c) ways to enhance the                       Current Actions: There are no changes              comments.
                                                  quality, utility, and clarity of the                    being made to the form at this time.                  SUMMARY:   The Department of the
                                                  information to be collected; (d) ways to                   Type of Review: Extension of a                     Treasury, as part of its continuing effort
                                                  minimize the burden of the collection of                currently approved collection.                        to reduce paperwork and respondent
                                                  information on respondents, including                      Affected Public: Business or other for-            burden, invites the general public and
                                                  through the use of automated collection                 profit organizations and not-for-profit               other Federal agencies to take this
                                                  techniques or other forms of information                institutions.                                         opportunity to comment on proposed
                                                  technology; and (e) estimates of capital                   Estimated Number of Responses:
                                                                                                                                                                and/or continuing information
                                                  or start-up costs and costs of operation,               21,078,651.
                                                                                                                                                                collections, as required by the
                                                  maintenance, and purchase of services                      Estimated Time per Response: 13
                                                                                                                                                                Paperwork Reduction Act of 1995,
                                                  to provide information.                                 minutes.
                                                                                                             Estimated Total Annual Burden                      Public Law 104–13(44 U.S.C.
                                                    Approved: September 20, 2016.
                                                                                                          Hours: 4,848,090.                                     3506(c)(2)(A)). Currently, the IRS is
                                                  Tuawana Pinkston,                                          The following paragraph applies to all             soliciting comments concerning Form
                                                  IRS Reports Clearance Officer.                          of the collections of information covered             4506–T Request for Transcript of Tax
                                                  [FR Doc. 2016–23405 Filed 9–27–16; 8:45 am]             by this notice:                                       Return.
                                                  BILLING CODE 4830–01–P                                     An agency may not conduct or                       DATES: Written comments should be
                                                                                                          sponsor, and a person is not required to              received on or before November 28,
                                                                                                          respond to, a collection of information               2016 to be assured of consideration.
                                                  DEPARTMENT OF THE TREASURY                              unless the collection of information                  ADDRESSES: Direct all written comments
                                                                                                          displays a valid OMB control number.                  to Tuawana Pinkston, Internal Revenue
                                                  Internal Revenue Service                                Books or records relating to a collection             Service, Room 6526, 1111 Constitution
                                                  Proposed Collection; Comment                            of information must be retained as long               Avenue NW., Washington, DC 20224.
                                                  Request for Form 1098–T                                 as their contents may become material                 FOR FURTHER INFORMATION CONTACT:
                                                                                                          in the administration of any internal                 Requests for additional information or
                                                  AGENCY: Internal Revenue Service (IRS),                 revenue law. Generally, tax returns and               copies of the form and instructions
                                                  Treasury.                                               tax return information are confidential,              should be directed to LaNita VanDyke,
                                                  ACTION: Notice and request for                          as required by 26 U.S.C. 6103.                        or at Internal Revenue Service, Room
                                                  comments.                                                  Request for Comments: Comments                     6526, 1111 Constitution Avenue NW.,
                                                                                                          submitted in response to this notice will             Washington, DC 20224, or through the
                                                  SUMMARY:   The Department of the                        be summarized and/or included in the
                                                  Treasury, as part of its continuing effort                                                                    internet, at Lanita.VanDyke@irs.gov.
                                                                                                          request for OMB approval. All
                                                  to reduce paperwork and respondent                                                                            SUPPLEMENTARY INFORMATION:
                                                                                                          comments will become a matter of                        Title: Request for Transcript of Tax
                                                  burden, invites the general public and                  public record. Comments are invited on:
                                                  other Federal agencies to take this                                                                           Return.
                                                                                                          (a) Whether the collection of                           OMB Number: 1545–1872.
                                                  opportunity to comment on proposed                      information is necessary for the proper
                                                  and/or continuing information                                                                                   Form Number: Form 4506–T.
                                                                                                          performance of the functions of the                     Abstract: Internal Revenue Code
                                                  collections, as required by the                         agency, including whether the                         section 7513 allows taxpayers to request
                                                  Paperwork Reduction Act of 1995,                        information shall have practical utility;             a copy of a tax return or related
                                                  Public Law 104–13 (44 U.S.C.                            (b) the accuracy of the agency’s estimate             products. Form 4506–T is used to
                                                  3506(c)(2)(A)). Currently, the IRS is                   of the burden of the collection of                    request all products except copies of
                                                  soliciting comments concerning Form                     information; (c) ways to enhance the                  returns. The information provided will
                                                  1098–T, Tuition Payment Statement.                      quality, utility, and clarity of the                  be used to search the taxpayers account
                                                  DATES: Written comments should be                       information to be collected; (d) ways to              and provide the requested information
                                                  received on or before November 28,                      minimize the burden of the collection of
mstockstill on DSK3G9T082PROD with NOTICES




                                                                                                                                                                and to ensure that the requestor is the
                                                  2016 to be assured of consideration.                    information on respondents, including                 taxpayer or someone authorized by the
                                                  ADDRESSES: Direct all written comments                  through the use of automated collection               taxpayer to obtain the documents
                                                  to Tuawana Pinkston, Internal Revenue                   techniques or other forms of information              requested.
                                                  Service, Room 6527, 1111 Constitution                   technology; and (e) estimates of capital                Current Actions: There are no changes
                                                  Avenue NW., Washington, DC 20224.                       or start-up costs and costs of operation,             being made to the form at this time.
                                                  FOR FURTHER INFORMATION CONTACT:                        maintenance, and purchase of services                   Type of Review: Extension of a
                                                  Requests for additional information or                  to provide information.                               currently approved collection.


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Document Created: 2016-09-28 01:08:52
Document Modified: 2016-09-28 01:08:52
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 28, 2016 to be assured of consideration.
ContactRequests for additional information or copies of the form and instructions 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 Citation81 FR 66749 

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