81_FR_91490 81 FR 91248 - Submission for OMB Review; Comment Request

81 FR 91248 - Submission for OMB Review; Comment Request

DEPARTMENT OF THE TREASURY

Federal Register Volume 81, Issue 242 (December 16, 2016)

Page Range91248-91249
FR Document2016-30260

Federal Register, Volume 81 Issue 242 (Friday, December 16, 2016)
[Federal Register Volume 81, Number 242 (Friday, December 16, 2016)]
[Notices]
[Pages 91248-91249]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2016-30260]


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DEPARTMENT OF THE TREASURY


Submission for OMB Review; Comment Request

December 12, 2016.
    The Department of the Treasury will submit the following 
information collection requests to the Office of Management and Budget 
(OMB) for review and clearance in accordance with the Paperwork 
Reduction Act of 1995, Public Law 104-13, on or after the date of 
publication of this notice.

DATES: Comments should be received on or before January 17, 2017 to be 
assured of consideration.

ADDRESSES: Send comments regarding the burden estimates, or any other 
aspect of the information collections, including suggestions for 
reducing the burden, to (1) Office of Information and Regulatory 
Affairs, Office of Management and Budget, Attention: Desk Officer for 
Treasury, New Executive Office Building, Room 10235, Washington, DC 
20503, or email at [email protected] and (2) Treasury PRA 
Clearance Officer, 1750 Pennsylvania Ave. NW., Suite 8142, Washington, 
DC 20220, or email at [email protected].

FOR FURTHER INFORMATION CONTACT: Copies of the submissions may be 
obtained by emailing [email protected], calling (202) 622-0934, or 
viewing the entire information collection request at www.reginfo.gov.

Internal Revenue Service (IRS)

    OMB Control Number: 1545-1714.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Tip Reporting Alternative Commitment (TRAC) for most 
industries.
    Abstract: Information is required by the Internal Revenue Service 
in its tax compliance efforts to assist employers and their employees 
in understanding and complying with section 6053(a), which requires 
employees to report all their tips monthly to their employers.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 4,877.

    OMB Control Number: 1545-1716.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Employer-Designed Tip Reporting Program for the Food and 
Beverage Industry (EmTRAC)--Notice 2001-1.
    Abstract: Information is required by the Internal Revenue Service 
in its compliance efforts to assist employers and their employees in 
understanding and complying with section 6053(a), which requires 
employees to report all their tips monthly to their employers.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 870.

    OMB Control Number: 1545-1730.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Manner of making election to terminate tax-exempt bond 
financing.
    Abstract: Section 142(f)(4) of the Internal Revenue Code of 1986 
permits a person engaged in the local furnishing of electric energy or 
gas that uses facilities financed with exempt facility bonds under 
section 142(a)(8) and that expands it service area in a manner 
inconsistent with the requirements of sections 142(a)(8) and 142(f) to 
make an election to ensure that those bonds will continue to be treated 
as tax-exempt bonds. The final regulations (1.142(f)-1) set forth the 
required time and manner of making this statutory election.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 15.

    OMB Control Number: 1545-1735.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Voluntary Compliance on Alien Withholding Program 
(``VCAP'')--Revenue Procedure 2001-20.
    Abstract: The revenue procedure will improve voluntary compliance 
of colleges and universities in connection with their obligations to 
report, withhold and pay taxes due on compensation paid to foreign 
students and scholars (nonresident aliens). The revenue procedure 
provides an optional opportunity for colleges and universities which 
have not fully complied with their tax obligations concerning 
nonresident aliens to self-audit and come into compliance with 
applicable reporting and payment requirements.
    Affected Public: Not-for-profit institutions.
    Estimated Total Annual Burden Hours: 346,500.

    OMB Control Number: 1545-1862.
    Type of Review: Revision of a currently approved collection.
    Title: Information Regarding Request for Refund of Social Security 
Tax Erroneously Withheld on Wages Received by a Nonresident Alien on an 
F, J, or M Type Visa.
    Form: Form 8316.
    Abstract: Certain foreign students and other nonresident visitors 
are exempt from FICA tax for services performed as specified in the 
Immigration and Naturalization Act. Applicants for refund of this FICA 
tax withheld by their employer must complete Form 8316 to verify that 
they are entitled to a refund of the FICA, that the employer has not 
paid back any part of the tax withheld and that the taxpayer has 
attempted to secure a refund from his/her employer.
    Affected Public: Individuals or Households.
    Estimated Total Annual Burden Hours: 5,625.


[[Page 91249]]


    OMB Control Number: 1545-1872.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Request for Transcript of Tax Return.
    Form: 4506-T.
    Abstract: Internal Revenue Code section 7513 allows taxpayers to 
request a copy of a tax return or related products. Form 4506-T is used 
to request all products except copies of returns. The information 
provided will be used to search the taxpayers account and provide the 
requested information and to ensure that the requestor is the taxpayer 
or someone authorized by the taxpayer to obtain the documents 
requested.
    Affected Public: Individuals or Households.
    Estimated Total Annual Burden Hours: 555,600.

    OMB Control Number: 1545-1873.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Waivers of Minimum Funding Standards--Revenue Procedure 
2004-15.
    Abstract: This revenue procedure describes the process for 
obtaining a waiver from the minimum funding standards set forth in 
section 412 of the Code.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 4,730.

    OMB Control Number: 1545-2040.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Automatic Consent to change certain elections relating to 
the apportionment of interest expense and research and experimental 
expenditures (RP 2006-42).
    Abstract: This revenue procedure sets forth the administrative 
procedures for taxpayers to obtain automatic approval to change certain 
elections relating to the apportionment of interest expense under 
Sec. Sec.  1.861-8T(c)(2) and 1.861-9(i)(2) and research and 
experimental expenditures (R&E) under Sec.  1.861-17(e). A taxpayer 
complying with this revenue procedure will be deemed to have obtained 
the approval of the Commissioner of the Internal Revenue Service to 
change those elections.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 100.

    OMB Control Number: 1545-2194.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Rules for Certain Rental Real Estate Activities.
    Abstract: This Revenue Procedure grants relief under Section 1.469-
9(g) for certain taxpayers to make late elections to treat all 
interests in rental real estate as a single rental real estate 
activity.
    Affected Public: Individuals or Households.
    Estimated Total Annual Burden Hours: 1,000.

Bob Faber,
Acting Treasury PRA Clearance Officer.

    Note: This is the second Federal Register's Notice sent on 
December 12, 2016 for the Internal Revenue Service.

[FR Doc. 2016-30260 Filed 12-15-16; 8:45 am]
BILLING CODE 4810-01-P



                                                  91248                       Federal Register / Vol. 81, No. 242 / Friday, December 16, 2016 / Notices

                                                  for U.S. citizenship exclusively in                     DATES:  Comments should be received on                   Abstract: Section 142(f)(4) of the
                                                  accordance with the AFA while Part 355                  or before January 17, 2017 to be assured              Internal Revenue Code of 1986 permits
                                                  is applied for purposes of establishing                 of consideration.                                     a person engaged in the local furnishing
                                                  citizenship across multiple MARAD                       ADDRESSES: Send comments regarding                    of electric energy or gas that uses
                                                  programs arising under other statutory                  the burden estimates, or any other                    facilities financed with exempt facility
                                                  authority. Most program participants are                aspect of the information collections,                bonds under section 142(a)(8) and that
                                                  required to submit to MARAD on an                       including suggestions for reducing the                expands it service area in a manner
                                                  annual basis the form of affidavit                      burden, to (1) Office of Information and              inconsistent with the requirements of
                                                  prescribed by Part 355 or Part 356.                     Regulatory Affairs, Office of                         sections 142(a)(8) and 142(f) to make an
                                                     Number of Respondents: 500.                          Management and Budget, Attention:                     election to ensure that those bonds will
                                                     Frequency: Once annually.                            Desk Officer for Treasury, New                        continue to be treated as tax-exempt
                                                     Estimated Average Burden per                         Executive Office Building, Room 10235,                bonds. The final regulations (1.142(f)–1)
                                                  Response: 5 hours.                                      Washington, DC 20503, or email at                     set forth the required time and manner
                                                     Total Annual Burden: 2500.                           OIRA_Submission@OMB.EOP.gov and                       of making this statutory election.
                                                     Public Comments Invited: You are                     (2) Treasury PRA Clearance Officer,                      Affected Public: Businesses or other
                                                  asked to comment on any aspect of this                  1750 Pennsylvania Ave. NW., Suite                     for-profits.
                                                  information collection, including (a)                   8142, Washington, DC 20220, or email                     Estimated Total Annual Burden
                                                  Whether the proposed collection of                      at PRA@treasury.gov.                                  Hours: 15.
                                                  information is necessary for the                        FOR FURTHER INFORMATION CONTACT:                         OMB Control Number: 1545–1735.
                                                  Department’s performance; (b) the                       Copies of the submissions may be                         Type of Review: Extension without
                                                  accuracy of the estimated burden; (c)                   obtained by emailing PRA@treasury.gov,                change of a currently approved
                                                  ways for the Department to enhance the                  calling (202) 622–0934, or viewing the                collection.
                                                  quality, utility and clarity of the                     entire information collection request at                 Title: Voluntary Compliance on Alien
                                                  information collection; and (d) ways                    www.reginfo.gov.                                      Withholding Program (‘‘VCAP’’)—
                                                  that the burden could be minimized                                                                            Revenue Procedure 2001–20.
                                                  without reducing the quality of the                     Internal Revenue Service (IRS)                           Abstract: The revenue procedure will
                                                  collected information. The agency will                    OMB Control Number: 1545–1714.                      improve voluntary compliance of
                                                  summarize and/or include your                             Type of Review: Extension without                   colleges and universities in connection
                                                  comments in the request for OMB’s                       change of a currently approved                        with their obligations to report,
                                                  clearance of this information collection.               collection.                                           withhold and pay taxes due on
                                                     Privacy Act: Anyone is able to search                  Title: Tip Reporting Alternative                    compensation paid to foreign students
                                                  the electronic form of all comments                     Commitment (TRAC) for most                            and scholars (nonresident aliens). The
                                                  received into any of our dockets by the                 industries.                                           revenue procedure provides an optional
                                                  name of the individual submitting the                     Abstract: Information is required by                opportunity for colleges and universities
                                                  comment (or signing the comment, if                     the Internal Revenue Service in its tax               which have not fully complied with
                                                  submitted on behalf of an association,                  compliance efforts to assist employers                their tax obligations concerning
                                                  business, labor union, etc.). You may                   and their employees in understanding                  nonresident aliens to self-audit and
                                                  review DOT’s complete Privacy Act                       and complying with section 6053(a),                   come into compliance with applicable
                                                  Statement in the Federal Register                       which requires employees to report all                reporting and payment requirements.
                                                  published on April 11, 2000 (Volume                     their tips monthly to their employers.                   Affected Public: Not-for-profit
                                                  65, Number 70; Pages 19477–78) or you                     Affected Public: Businesses or other                institutions.
                                                  may visit http://www.regulations.gov.                   for-profits.                                             Estimated Total Annual Burden
                                                                                                            Estimated Total Annual Burden                       Hours: 346,500.
                                                    Authority: The Paperwork Reduction Act                Hours: 4,877.                                            OMB Control Number: 1545–1862.
                                                  of 1995; 44 U.S.C. Chapter 35, as amended;                                                                       Type of Review: Revision of a
                                                                                                            OMB Control Number: 1545–1716.
                                                  and 49 CFR 1.93.
                                                                                                            Type of Review: Extension without                   currently approved collection.
                                                    By Order of the Maritime Administrator.               change of a currently approved                           Title: Information Regarding Request
                                                    Dated: December 6, 2016.                              collection.                                           for Refund of Social Security Tax
                                                  T. Mitchell Hudson, Jr.,                                  Title: Employer-Designed Tip                        Erroneously Withheld on Wages
                                                  Secretary, Maritime Administration.                     Reporting Program for the Food and                    Received by a Nonresident Alien on an
                                                  [FR Doc. 2016–30200 Filed 12–15–16; 8:45 am]            Beverage Industry (EmTRAC)—Notice                     F, J, or M Type Visa.
                                                                                                          2001–1.                                                  Form: Form 8316.
                                                  BILLING CODE 4910–81–P
                                                                                                            Abstract: Information is required by                   Abstract: Certain foreign students and
                                                                                                          the Internal Revenue Service in its                   other nonresident visitors are exempt
                                                                                                          compliance efforts to assist employers                from FICA tax for services performed as
                                                  DEPARTMENT OF THE TREASURY                              and their employees in understanding                  specified in the Immigration and
                                                                                                          and complying with section 6053(a),                   Naturalization Act. Applicants for
                                                  Submission for OMB Review;                              which requires employees to report all                refund of this FICA tax withheld by
                                                  Comment Request                                         their tips monthly to their employers.                their employer must complete Form
                                                                                                            Affected Public: Businesses or other                8316 to verify that they are entitled to
                                                  December 12, 2016.                                      for-profits.                                          a refund of the FICA, that the employer
                                                    The Department of the Treasury will                     Estimated Total Annual Burden
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                                                                                                                                                                has not paid back any part of the tax
                                                  submit the following information                        Hours: 870.                                           withheld and that the taxpayer has
                                                  collection requests to the Office of                      OMB Control Number: 1545–1730.                      attempted to secure a refund from his/
                                                  Management and Budget (OMB) for                           Type of Review: Extension without                   her employer.
                                                  review and clearance in accordance                      change of a currently approved                           Affected Public: Individuals or
                                                  with the Paperwork Reduction Act of                     collection.                                           Households.
                                                  1995, Public Law 104–13, on or after the                  Title: Manner of making election to                    Estimated Total Annual Burden
                                                  date of publication of this notice.                     terminate tax-exempt bond financing.                  Hours: 5,625.


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                                                                              Federal Register / Vol. 81, No. 242 / Friday, December 16, 2016 / Notices                                                91249

                                                    OMB Control Number: 1545–1872.                          Type of Review: Extension without                   development applications involving: the
                                                    Type of Review: Extension without                     change of a currently approved                        measurement and evaluation of health
                                                  change of a currently approved                          collection.                                           care services; the testing of new
                                                  collection.                                               Title: Rules for Certain Rental Real                methods of health care delivery and
                                                    Title: Request for Transcript of Tax                  Estate Activities.                                    management; and nursing research.
                                                  Return.                                                   Abstract: This Revenue Procedure                    Applications are reviewed for scientific
                                                    Form: 4506–T.                                         grants relief under Section 1.469–9(g)                and technical merit, mission relevance,
                                                    Abstract: Internal Revenue Code                       for certain taxpayers to make late                    and the protection of human and animal
                                                  section 7513 allows taxpayers to request                elections to treat all interests in rental            subjects. Recommendations regarding
                                                  a copy of a tax return or related                       real estate as a single rental real estate            funding are submitted to the Chief
                                                  products. Form 4506–T is used to                        activity.                                             Research and Development Officer.
                                                  request all products except copies of                     Affected Public: Individuals or
                                                                                                          Households.                                              Each subcommittee meeting of the
                                                  returns. The information provided will                                                                        Board will be open to the public the first
                                                                                                            Estimated Total Annual Burden
                                                  be used to search the taxpayers account                                                                       day for approximately one half-hour at
                                                                                                          Hours: 1,000.
                                                  and provide the requested information                                                                         the start of the meeting on March 7–8
                                                  and to ensure that the requestor is the                 Bob Faber,                                            (HSR 1, 2, 3, 4), March 8 (HSR 8), March
                                                  taxpayer or someone authorized by the                   Acting Treasury PRA Clearance Officer.                8–9 (HSR 5), March 9 (HSR 6), March
                                                  taxpayer to obtain the documents                                                                              9–10 (CDA), and March 10 (NRI) to
                                                                                                            Note: This is the second Federal Register’s
                                                  requested.                                              Notice sent on December 12, 2016 for the              cover administrative matters and to
                                                    Affected Public: Individuals or                       Internal Revenue Service.                             discuss the general status of the
                                                  Households.                                                                                                   program. Members of the public who
                                                                                                          [FR Doc. 2016–30260 Filed 12–15–16; 8:45 am]
                                                    Estimated Total Annual Burden                                                                               wish to attend the open portion of the
                                                                                                          BILLING CODE 4810–01–P
                                                  Hours: 555,600.                                                                                               subcommittee meetings may dial 1 (800)
                                                    OMB Control Number: 1545–1873.                                                                              767–1750, participant code 10443#.
                                                    Type of Review: Extension without                     DEPARTMENT OF VETERANS                                   The remaining portion of each
                                                  change of a currently approved                          AFFAIRS                                               subcommittee meeting will be closed for
                                                  collection.                                                                                                   the discussion, examination, reference
                                                    Title: Waivers of Minimum Funding                     Health Services Research and                          to, and oral review of the intramural
                                                  Standards—Revenue Procedure 2004–                       Development Service, Scientific Merit                 research proposals and critiques. During
                                                  15.                                                     Review Board; Notice of Meetings                      the closed portion of each subcommittee
                                                    Abstract: This revenue procedure                                                                            meeting, discussion and
                                                  describes the process for obtaining a                      The Department of Veterans Affairs
                                                                                                          (VA) gives notice under the Federal                   recommendations will include
                                                  waiver from the minimum funding                                                                               qualifications of the personnel
                                                  standards set forth in section 412 of the               Advisory Committee Act, 5 U.S.C. App.
                                                                                                          2, that the Health Services Research and              conducting the studies (the disclosure of
                                                  Code.                                                                                                         which would constitute a clearly
                                                                                                          Development Service Scientific Merit
                                                    Affected Public: Businesses or other                                                                        unwarranted invasion of personal
                                                                                                          Review Board will conduct in-person
                                                  for-profits.                                                                                                  privacy), as well as research information
                                                                                                          and teleconference meetings of its seven
                                                    Estimated Total Annual Burden                                                                               (the premature disclosure of which
                                                                                                          Health Services Research (HSR)
                                                  Hours: 4,730.                                                                                                 would likely compromise significantly
                                                                                                          subcommittees on the dates below from
                                                    OMB Control Number: 1545–2040.                        8:00 a.m. to approximately 5:00 p.m.                  the implementation of proposed agency
                                                    Type of Review: Extension without                     (unless otherwise listed) at the Hilton               action regarding such research projects).
                                                  change of a currently approved                          Crystal City, 2399 Jefferson Davis                    As provided by subsection 10(d) of
                                                  collection.                                             Highway, Crystal City, VA, 22202                      Public Law 92–463, as amended by
                                                    Title: Automatic Consent to change                    (unless otherwise listed):                            Public Law 94–409, closing the meeting
                                                  certain elections relating to the                          • HSR 1—Health Care and Clinical                   is in accordance with 5 U.S.C.
                                                  apportionment of interest expense and                   Management on March 7–8, 2017;                        552b(c)(6) and (9)(B).
                                                  research and experimental expenditures                     • HSR 2—Behavioral, Social, and                       No oral or written comments will be
                                                  (RP 2006–42).                                           Cultural Determinants of Health and                   accepted from the public for either
                                                    Abstract: This revenue procedure sets                 Care on March 7–8, 2017;                              portion of the meetings. Those who plan
                                                  forth the administrative procedures for                    • HSR 3—Healthcare Informatics on
                                                                                                                                                                to participate during the open portion of
                                                  taxpayers to obtain automatic approval                  March 7–8, 2017;
                                                                                                             • HSR 4—Mental and Behavioral                      a subcommittee meeting should contact
                                                  to change certain elections relating to                                                                       Ms. Liza Catucci, Administrative
                                                  the apportionment of interest expense                   Health on March 7–8, 2017;
                                                                                                             • HSR 5—Health Care System                         Officer, Department of Veterans Affairs,
                                                  under §§ 1.861–8T(c)(2) and 1.861–                                                                            Health Services Research and
                                                  9(i)(2) and research and experimental                   Organization and Delivery on March 8–
                                                                                                          9, 2017;                                              Development Service (10P9H), 810
                                                  expenditures (R&E) under § 1.861–17(e).                                                                       Vermont Avenue NW., Washington, DC,
                                                  A taxpayer complying with this revenue                     • HSR 6—Post-acute and Long-term
                                                                                                          Care on March 9, 2017;                                20420, or by email at Liza.Catucci@
                                                  procedure will be deemed to have
                                                                                                             • HSR 8—Randomized Program                         va.gov. For further information, please
                                                  obtained the approval of the                                                                                  call Ms. Catucci at (202) 443–5797.
                                                                                                          Evaluations on March 8, 2017;
                                                  Commissioner of the Internal Revenue                       • CDA—Career Development Award
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                                                  Service to change those elections.                                                                              Dated: December 13, 2016.
                                                                                                          Meeting on March 9–10, 2017; and
                                                    Affected Public: Businesses or other                                                                        LaTonya L. Small,
                                                                                                             • NRI—Nursing Research Initiative
                                                  for-profits.                                            from 1:00 p.m. to 5:00 p.m. on March                  Federal Advisory Committee Management
                                                    Estimated Total Annual Burden                         10, 2017.                                             Officer.
                                                  Hours: 100.                                                The purpose of the Board is to review              [FR Doc. 2016–30334 Filed 12–15–16; 8:45 am]
                                                    OMB Control Number: 1545–2194.                        health services research and                          BILLING CODE P




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Document Created: 2018-02-14 09:07:30
Document Modified: 2018-02-14 09:07:30
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
DatesComments should be received on or before January 17, 2017 to be assured of consideration.
ContactCopies of the submissions may be obtained by emailing [email protected], calling (202) 622-0934, or viewing the entire information collection request at www.reginfo.gov.
FR Citation81 FR 91248 

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