81 FR 79094 - Proposed Collection; Comment Request for Form 990-N

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 81, Issue 218 (November 10, 2016)

Page Range		79094-79095
FR Document		2016-27097

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 990-N, Electronic Filing System (e-Postcard) for Tax-Exempt Organizations not Required To file Form 990 or 990-EZ.

Federal Register, Volume 81 Issue 218 (Thursday, November 10, 2016)

[Federal Register Volume 81, Number 218 (Thursday, November 10, 2016)]
[Notices]
[Pages 79094-79095]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2016-27097]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Form 990-N

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 990-N, Electronic Filing System (e-Postcard) for Tax-Exempt 
Organizations not Required To file Form 990 or 990-EZ.

DATES: Written comments should be received on or before January 9, 2017 
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.

[[Page 79095]]


FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the form and instructions should be directed to Martha R. 
Brinson, Internal Revenue Service, Room 6129, 1111 Constitution Avenue 
NW., Washington DC 20224, or through the Internet at 
[email protected].

SUPPLEMENTARY INFORMATION: 
    Title: Electronic Filing System (e-Postcard) for Tax-Exempt 
Organizations not Required To file Form 990 or 990-EZ.
    OMB Number: 1545-2085. Form Number: 990-N.
    Abstract: Section 1223 of the Pension Protection Act of 2006 (PPA 
'06), enacted on August 17, 2006, amended Internal Revenue Code (Code) 
section 6033 by adding Code section 6033(i), which requires certain 
tax-exempt organizations to file an annual electronic notice (Form 990-
N) for tax years beginning after December 31, 2006. These organizations 
are not required to file Form 990 (or Form 990-EZ) because their gross 
receipts are normally $25,000 or less.
    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: Not-for-profit institutions.
    Estimated Number of Respondents: 300,000.
    Estimated Time per Respondent: 15 min.
    Estimated Total Annual Burden Hours: 75,000.
    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: November 1, 2016.
Tuawana Pinkston,
IRS Reports Clearance Officer.
[FR Doc. 2016-27097 Filed 11-9-16; 8:45 am]
 BILLING CODE 4830-01-P

79094 Federal Register / Vol. 81, No. 218 / Thursday, November 10, 2016 / Notices

(Mark on tires rated only for single load): vehicle placard or owner’s manual NHTSA notes that the statutory
Max load __kg (__lb) at __kPa (__psi) cold rather than the tire sidewall. provisions (49 U.S.C. 30118(d) and
. . . e. Michelin’s Professional Motorcycle 30120(h)) that permit manufacturers to
V. Summary of MNA’s Petition Tire Guide 2016 and the Motorcycle file petitions for a determination of
Industry Tire Guide both advise not to inconsequentiality allow NHTSA to
MNA described the subject exceed the pressure marked on the exempt manufacturers only from the
noncompliance and stated its belief that sidewall when setting a usage pressure. duties found in sections 30118 and
the noncompliance is inconsequential However, the recommended pressure on 30120, respectively, to notify owners,
as it relates to motor vehicle safety. the motorcycle vehicle placard and the purchasers, and dealers of a defect or
In support of its petition, MNA motorcycle owner’s manual conforming noncompliance and to remedy the
submitted the following reasoning: to 49 CFR 571.120 will never exceed the defect or noncompliance. Therefore, any
(a) Installation—The subject tires sidewall pressure for a properly fitted decision on this petition only applies to
provide sidewall markings that include tire as described above in section ‘‘A’’ the subject tires that MNA no longer
the correct industry standard tire size (Installation). The tire size, load index, controlled at the time it determined that
identified as ‘‘180/55ZR17 M/C,’’ the speed symbol, and load range all the noncompliance existed. However,
service description identified as provide for proper installation. any decision on this petition does not
‘‘(73W)’’ using an ISO load index and Additionally, the sidewall pressure is relieve tire distributors and dealers of
speed symbol, and the load range not a ‘‘maximum’’ pressure. It is the the prohibitions on the sale, offer for
identified as Load Range ‘‘B.’’ This pressure corresponding to the maximum sale, or introduction or delivery for
properly and precisely identifies the tire load. For example, Michelin’s introduction into interstate commerce of
for correct installation. Professional Motorcycle Tire Guide the noncompliant tires under their
(b) Inflation Pressure—The correct 2016 advises that the pressure regulator control after MNA notified them that the
application pressures for the front and be set at 60 psi for mounting motorcycle subject noncompliance existed.
rear positions are identified on the tires, and the Michelin motorcycle Web Authority: (49 U.S.C. 30118, 30120:
motorcycle vehicle placard as required site FAQ section explains that up to 60 Delegations of authority at 49 CFR 1.95 and
by 49 CFR part 567 and in the owner’s psi of pressure can be used to seat beads 501.8)
manual, and these sources are referred when mounting motorcycle tires and
to specifically in information published Jeffrey M. Giuseppe,
then adjusted to the recommended
by NHTSA, motorcycle manufacturers, pressure found on the vehicle placard or Director, Office of Vehicle Safety Compliance.
and tire manufacturers. The inflation owner’s manual. The sidewall pressure [FR Doc. 2016–27118 Filed 11–9–16; 8:45 am]
pressures furnished by the motorcycle corresponding to the maximum load on BILLING CODE 4910–59–P
manufacturer via these two sources are the subject tire is 290 kPa or 42 psi.
the pressures that provide the load (c) Max Load Information—The
capacity and optimum ride and maximum load value corresponding to
handling characteristics specific to the the ISO load index on the tire is DEPARTMENT OF THE TREASURY
application. The sidewall marking is not published in Michelin’s Professional
cited as a source for the recommended Internal Revenue Service
Motorcycle Tire Guide 2016 available
operating inflation pressure. online, the Motorcycle Industry Council Proposed Collection; Comment
a. For example, NHTSA’s online Tire Guide available online, as well as Request for Form 990–N
‘‘Motorcycle Safety Tips’’ specifically a number of retail sites. The ISO load
refers to the owner’s manual and vehicle index of ‘‘73’’ and the designation Load AGENCY: Internal Revenue Service (IRS),
placard: ‘‘Look in your motorcycle Range ‘‘B’’ that are present on the tire Treasury.
owner’s manual to find the right PSI provide load description information, ACTION: Notice and request for
(pounds per square inch) of air pressure and along with the tire size they provide comments.
for your tires. Some bike manufacturers a clear cross reference to the cited
also list this information on the bike publications that offer the load value in SUMMARY: The Department of the
itself. Common locations include the pounds if needed. Again, the tire size Treasury, as part of its continuing effort
swing arm, front fork tubes, inside the and load range provided are sufficient to to reduce paperwork and respondent
trunk, and under the seat.’’ assure the tire is appropriate for the burden, invites the general public and
b. Additionally, the Motorcycle motorcycle and corresponding pressure other Federal agencies to take this
Industry Council Tire Guide explains, requirements as a function of speed opportunity to comment on proposed
‘‘Check the air pressure when the tires capability are provided on the vehicle and/or continuing information
are cold. . .and adjust it according to placard as well as the owner’s manual. collections, as required by the
your motorcycle owner’s manual or the (d) Other Markings—All other Paperwork Reduction Act of 1995,
tire information label on the chain markings conform to the applicable Public Law 104–13(44 U.S.C.
guard, frame, or swingarm.’’ regulations. 3506(c)(2)(A)). Currently, the IRS is
c. Similarly, Michelin’s Professional (e) Performance—The subject tire soliciting comments concerning Form
Motorcycle Tire Guide 2016 states: ‘‘Use meets all performance requirements of 990–N, Electronic Filing System (e-
the inflation pressure recommended by FMVSS No. 119. Postcard) for Tax-Exempt Organizations
the motorcycle manufacturer . . . The MNA concluded by expressing the not Required To file Form 990 or 990–
asabaliauskas on DSK3SPTVN1PROD with NOTICES

proper inflation pressures for your belief that the subject noncompliance is EZ.
motorcycle tires are shown in your inconsequential as it relates to motor DATES: Written comments should be
motorcycle owner’s manual.’’ vehicle safety, and that its petition to be received on or before January 9, 2017 to
d. The applicable pressure is also a exempted from providing notification of be assured of consideration.
function of the maximum speed the noncompliance, as required by 49 ADDRESSES: Direct all written comments
capability of the motorcycle, another U.S.C. 30118, and a remedy for the to Tuawana Pinkston, Internal Revenue
reason that the proper source for tire noncompliance, as required by 49 Service, Room 6526, 1111 Constitution
inflation pressure is the motorcycle U.S.C. 30120, should be granted. Avenue NW., Washington, DC 20224.

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Federal Register / Vol. 81, No. 218 / Thursday, November 10, 2016 / Notices 79095

FOR FURTHER INFORMATION CONTACT: information; (c) ways to enhance the recipient has included the proper
Requests for additional information or quality, utility, and clarity of the amount of interest on his or her income
copies of the form and instructions information to be collected; (d) ways to tax return.
should be directed to Martha R. Brinson, minimize the burden of the collection of Current Actions: There are no changes
Internal Revenue Service, Room 6129, information on respondents, including being made to the form at this time.
1111 Constitution Avenue NW., through the use of automated collection
Washington DC 20224, or through the techniques or other forms of information Type of Review: Extension of a
Internet at Martha.R.Brinson@irs.gov. technology; and (e) estimates of capital currently approved collection.
SUPPLEMENTARY INFORMATION: or start-up costs and costs of operation, Affected Public: Business or other for-
Title: Electronic Filing System (e- maintenance, and purchase of services profit organizations, Federal
Postcard) for Tax-Exempt Organizations to provide information. Government, individuals or households,
not Required To file Form 990 or 990– Approved: November 1, 2016. and not-for-profit institutions.
EZ. Tuawana Pinkston, Estimated Number of Responses:
OMB Number: 1545–2085. Form IRS Reports Clearance Officer. 243,536,300.
Number: 990–N. [FR Doc. 2016–27097 Filed 11–9–16; 8:45 am]
Abstract: Section 1223 of the Pension Estimated Time per Response: 17
BILLING CODE 4830–01–P minutes.
Protection Act of 2006 (PPA ’06),
enacted on August 17, 2006, amended Estimated Total Annual Burden
Internal Revenue Code (Code) section DEPARTMENT OF THE TREASURY Hours: 63,079,438.
6033 by adding Code section 6033(i), The following paragraph applies to all
which requires certain tax-exempt Internal Revenue Service of the collections of information covered
organizations to file an annual
Proposed Collection; Comment by this notice:
electronic notice (Form 990–N) for tax
years beginning after December 31, Request for Form 1099–INT An agency may not conduct or
2006. These organizations are not sponsor, and a person is not required to
AGENCY: Internal Revenue Service (IRS), respond to, a collection of information
required to file Form 990 (or Form 990–
Treasury.
EZ) because their gross receipts are unless the collection of information
normally $25,000 or less. ACTION: Notice and request for displays a valid OMB control number.
Current Actions: There are no changes comments. Books or records relating to a collection
being made to the form at this time. SUMMARY: The Department of the of information must be retained as long
Type of Review: Extension of a Treasury, as part of its continuing effort as their contents may become material
currently approved collection. to reduce paperwork and respondent in the administration of any internal
Affected Public: Not-for-profit burden, invites the general public and revenue law. Generally, tax returns and
institutions. other Federal agencies to take this tax return information are confidential,
Estimated Number of Respondents: opportunity to comment on proposed as required by 26 U.S.C. 6103.
300,000. and/or continuing information
Estimated Time per Respondent: 15 Request for Comments: Comments
collections, as required by the submitted in response to this notice will
min. Paperwork Reduction Act of 1995,
Estimated Total Annual Burden be summarized and/or included in the
Public Law 104–13 (44 U.S.C. request for OMB approval. All
Hours: 75,000. 3506(c)(2)(A)). Currently, the IRS is
The following paragraph applies to all comments will become a matter of
soliciting comments concerning Form public record. Comments are invited on:
of the collections of information covered 1099–INT, Interest Income.
by this notice: (a) Whether the collection of
DATES: Written comments should be information is necessary for the proper
An agency may not conduct or
received on or before January 9, 2017 to performance of the functions of the
sponsor, and a person is not required to
be assured of consideration. agency, including whether the
respond to a collection of information
unless the collection of information ADDRESSES: Direct all written comments information shall have practical utility;
displays a valid OMB control number. to Tuawana Pinkston, Internal Revenue (b) the accuracy of the agency’s estimate
Books or records relating to a collection Service, Room 6526, 1111 Constitution of the burden of the collection of
of information must be retained as long Avenue NW., Washington, DC 20224. information; (c) ways to enhance the
as their contents may become material FOR FURTHER INFORMATION CONTACT: quality, utility, and clarity of the
in the administration of any internal Requests for additional information or information to be collected; (d) ways to
revenue law. Generally, tax returns and copies of the form and instructions minimize the burden of the collection of
tax return information are confidential, should be directed to Martha R. Brinson, information on respondents, including
as required by 26 U.S.C. 6103. Internal Revenue Service, Room 6129, through the use of automated collection
Request for Comments: Comments 1111 Constitution Avenue NW.,
techniques or other forms of information
submitted in response to this notice will Washington, DC 20224, or through the
technology; and (e) estimates of capital
be summarized and/or included in the Internet at Martha.R.Brinson@irs.gov.
or start-up costs and costs of operation,
request for OMB approval. All SUPPLEMENTARY INFORMATION:
maintenance, and purchase of services
comments will become a matter of Title: Interest Income.
asabaliauskas on DSK3SPTVN1PROD with NOTICES

to provide information.
public record. Comments are invited on: OMB Number: 1545–0112.
(a) Whether the collection of Form Number: 1099–INT. Approved: November 1, 2016.
information is necessary for the proper Abstract: Form 1099–INT is used for Tuawana Pinkston,
performance of the functions of the reporting interest income paid, as IRS Reports Clearance Officer.
agency, including whether the required by sections 6049 and 6041 of [FR Doc. 2016–27110 Filed 11–9–16; 8:45 am]
information shall have practical utility; the Internal Revenue Code. The IRS uses
BILLING CODE 4830–01–P
(b) the accuracy of the agency’s estimate the form to verify compliance with the
of the burden of the collection of reporting rules and to verify that the

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Document Created: 2016-11-10 01:43:50
Document Modified: 2016-11-10 01:43:50

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 January 9, 2017 to be assured of consideration.
Contact		Requests for additional information or copies of the form and instructions should be directed to Martha R. Brinson, Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington DC 20224, or through the Internet at [email protected]
FR Citation		81 FR 79094

81 FR 79094 - Proposed Collection; Comment Request for Form 990-N

DEPARTMENT OF THE TREASURYInternal Revenue Service

Federal Register Volume 81, Issue 218 (November 10, 2016)

DEPARTMENT OF THE TREASURY
Internal Revenue Service