81 FR 9588 - Proposed Collection; Comment Request for Regulation Project
DEPARTMENT OF THE TREASURY
Internal Revenue Service Federal Register Volume 81, Issue 37 (February 25, 2016)
Internal Revenue Service
Federal Register Volume 81, Issue 37 (February 25, 2016)
| Page Range | 9588-9589 | |
| FR Document | 2016-04020 |
[Federal Register Volume 81, Number 37 (Thursday, February 25, 2016)] [Notices] [Pages 9588-9589] From the Federal Register Online [www.thefederalregister.org] [FR Doc No: 2016-04020] ----------------------------------------------------------------------- DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Regulation Project 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 Real Estate Mortgage Investment Conduits. DATES: Written comments should be received on or before April 25, 2016 to be assured of consideration. ADDRESSES: Direct all written comments to Tuawana Pinkston, Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, DC 20224. FOR FURTHER INFORMATION CONTACT: Requests for additional information or copies of the regulation 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: Real Estate Mortgage Investment Conduits. OMB Number: 1545-1276. Regulation Project Number: TD 8458. Abstract: Final regulations under section 860E(e) of the Code relate to income that is associated with a residual interest in a Real Estate Mortgage Investment Conduit (REMIC) and that is allocated through certain entities to foreign persons who have invested in those entities. The regulations accelerate the time when income is recognized for withholding tax purposes to conform to the timing of income recognition for general income tax purposes. Current Actions: There is no change in the paperwork burden previously approved by OMB. Type of Review: Extension of a currently approved collection. Affected Public: Business or other for-profit organizations. Estimated Number of Respondents: 1,600. Estimated Time per Respondent: 20 minutes. [[Page 9589]] Estimated Total Annual Burden Hours: 525. 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: February 17, 2016. Tuawana Pinkston, IRS Reports Clearance Officer. [FR Doc. 2016-04020 Filed 2-24-16; 8:45 am] BILLING CODE 4830-01-P
![9588 Federal Register / Vol. 81, No. 37 / Thursday, February 25, 2016 / Notices
Currently, the IRS is seeking under § 30 of the Internal Revenue DEPARTMENT OF THE TREASURY
comments concerning the following Code, a credit for certain new specified
forms, and reporting and record-keeping plug-in electric drive vehicles. This Internal Revenue Service
requirements: notice provides procedures for a vehicle
manufacturer to certify that a vehicle Proposed Collection; Comment
Title: Ownership Certificate.
meets the statutory requirements for the Request for Regulation Project
OMB Number: 1545–0054.
Form Number: 1000. credit, and to certify the amount of the AGENCY: Internal Revenue Service (IRS),
Abstract: Form 1000 is used by credit available with respect to the Treasury.
citizens, resident individuals, vehicle. The notice also provides
ACTION: Notice and request for
fiduciaries, and partnerships in guidance to taxpayers who purchase
comments.
connection with interest on bonds of a vehicles regarding the conditions under
domestic, resident foreign, or which they may rely on the vehicle SUMMARY: The Department of the
nonresident foreign corporation manufacturer’s certification. Treasury, as part of its continuing effort
containing a tax-free covenant and Current Actions: There is no change to reduce paperwork and respondent
issued before January 1, 1934. IRS uses in the paperwork burden previously burden, invites the general public and
the information to verify that the correct approved by OMB. This notice is being other Federal agencies to take this
amount of tax was withheld. submitted for renewal purposes only. opportunity to comment on proposed
Current Actions: There are no changes Type of Review: Extension of a and/or continuing information
being made to the form at this time. currently approved collection. collections, as required by the
Type of Review: Extension of a Affected Public: Business and for- Paperwork Reduction Act of 1995,
currently approved collection. profit. Public Law 104–13 (44 U.S.C.
Affected Public: Business or other for- Estimated Number of Respondents: 3506(c)(2)(A)). Currently, the IRS is
profit organizations and individuals or 25. soliciting comments concerning Real
households. Estimated Average Time per
Estate Mortgage Investment Conduits.
Estimated Number of Responses: Respondent: 10 hrs.
Estimated Total Annual Burden DATES: Written comments should be
1,500. received on or before April 25, 2016 to
Estimated Time per Response: 3 Hours: 250 hrs.
Title: The Health Coverage Tax Credit be assured of consideration.
hours, 23 minutes.
(HCTC) Reimbursement Request Form. ADDRESSES: Direct all written comments
Estimated Total Annual Burden
Hours: 5,040. Form Number: Form 14095. to Tuawana Pinkston, Internal Revenue
Abstract: This form will be used by Service, Room 6129, 1111 Constitution
Title: Application for Enrollment to Avenue NW., Washington, DC 20224.
HCTC participants to request
Practice Before the Internal Revenue
reimbursement for health plan FOR FURTHER INFORMATION CONTACT:
Service. Application for Enrollment to
premiums paid prior to the Requests for additional information or
Practice Before the Internal Revenue
commencement of advance payments. copies of the regulation should be
Service as an Enrolled Retirement Plan
Current Actions: There is no change directed to Martha R. Brinson, Internal
Agent (ERPA).
in the paperwork burden previously Revenue Service, Room 6129, 1111
OMB Number: 1545–0950.
approved by OMB. Constitution Avenue NW., Washington,
Form Number: Form 23 and Form 23–
Type of Review: Extension of a DC 20224, or through the Internet at
EP.
currently approved collection. Martha.R.Brinson@irs.gov.
Abstract: Form 23 must be completed Affected Public: Individuals or
by those who desire to be enrolled to households. SUPPLEMENTARY INFORMATION:
practice before the Internal Revenue Estimated Number of Respondents: Title: Real Estate Mortgage Investment
Service. The information on the form 3,058. Conduits.
will be used by the Director of Practice Estimated Time per Respondent: 40 OMB Number: 1545–1276.
to determine the qualifications and minutes. Regulation Project Number: TD 8458.
eligibility of applicants for enrollment. Estimated Total Annual Burden Abstract: Final regulations under
Form 23–EP is the application form for Hours: 2,039. section 860E(e) of the Code relate to
Enrolled Retirement Plan Agents The following paragraph applies to all income that is associated with a residual
(ERPA’s). of the collections of information covered interest in a Real Estate Mortgage
Current Actions: There are no changes by this notice: Investment Conduit (REMIC) and that is
being made to the forms at this time. An agency may not conduct or allocated through certain entities to
Type of Review: Extension of a sponsor, and a person is not required to foreign persons who have invested in
currently approved collection. respond to, a collection of information those entities. The regulations accelerate
Affected Public: Individuals and the unless the collection of information the time when income is recognized for
Federal government. displays a valid OMB control number. withholding tax purposes to conform to
Estimated Number of Respondents: Books or records relating to a collection the timing of income recognition for
4,800. of information must be retained as long general income tax purposes.
Estimated Time per Respondent: 15 as their contents may become material Current Actions: There is no change
minutes. in the administration of any internal in the paperwork burden previously
Estimated Total Annual Burden approved by OMB.
revenue law. Generally, tax returns and
Hours: 1,200.
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tax return information are confidential, Type of Review: Extension of a
Title: Manufacturers’ Certification of as required by 26 U.S.C. 6103. currently approved collection.
Specified Plug-in Electric Vehicles. Affected Public: Business or other for-
Approved: February 18, 2016. profit organizations.
OMB Number: 1545–2150.
Form Number: Form 23 Notice Tuawana Pinkston, Estimated Number of Respondents:
Number: Notice 2009–58. IRS Reports Clearance Officer. 1,600.
Abstract: The American Recovery and [FR Doc. 2016–04017 Filed 2–24–16; 8:45 am] Estimated Time per Respondent: 20
Reinvestment Act of 2009 provides, BILLING CODE 4830–01–P minutes.
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![Federal Register / Vol. 81, No. 37 / Thursday, February 25, 2016 / Notices 9589
Estimated Total Annual Burden tax return information are confidential, quality, utility, and clarity of the
Hours: 525. as required by 26 U.S.C. 6103. information to be collected; (d) ways to
The following paragraph applies to all Request for Comments: Comments minimize the burden of the collection of
submitted in response to this notice will information on respondents, including
of the collections of information covered
be summarized and/or included in the through the use of automated collection
by this notice:
request for OMB approval. All techniques or other forms of information
An agency may not conduct or comments will become a matter of technology; and (e) estimates of capital
sponsor, and a person is not required to public record. Comments are invited on: or start-up costs and costs of operation,
respond to, a collection of information (a) Whether the collection of maintenance, and purchase of services
unless the collection of information information is necessary for the proper to provide information.
displays a valid OMB control number. performance of the functions of the
Approved: February 17, 2016.
Books or records relating to a collection agency, including whether the
of information must be retained as long information shall have practical utility; Tuawana Pinkston,
as their contents may become material (b) the accuracy of the agency’s estimate IRS Reports Clearance Officer.
in the administration of any internal of the burden of the collection of [FR Doc. 2016–04020 Filed 2–24–16; 8:45 am]
revenue law. Generally, tax returns and information; (c) ways to enhance the BILLING CODE 4830–01–P
mstockstill on DSK4VPTVN1PROD with NOTICES
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Document Created: 2018-02-02 14:35:06
Document Modified: 2018-02-02 14:35:06
| 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 April 25, 2016 to be assured of consideration. | |
| Contact | Requests for additional information or copies of the regulation 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 9588 |
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