82 FR 10218 - Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple IRS Information Collection Requests

DEPARTMENT OF THE TREASURY

Federal Register Volume 82, Issue 26 (February 9, 2017)

Page Range		10218-10219
FR Document		2017-02689

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, on or after the date of publication of this notice.

Federal Register, Volume 82 Issue 26 (Thursday, February 9, 2017)

[Federal Register Volume 82, Number 26 (Thursday, February 9, 2017)]
[Notices]
[Pages 10218-10219]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2017-02689]


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DEPARTMENT OF THE TREASURY


Agency Information Collection Activities; Submission for OMB 
Review; Comment Request; Multiple IRS Information Collection Requests

AGENCY: Departmental Offices, U.S. Department of the Treasury.

ACTION: Notice.

-----------------------------------------------------------------------

SUMMARY: 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, on or after the date of publication of this 
notice.

DATES: Comments should be received on or before March 13, 2017 to be 
assured of consideration.

ADDRESSES: Send comments regarding the burden estimate, or any other 
aspect of the information collection, 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) 622-0489, or 
viewing the entire information collection request at www.reginfo.gov.

SUPPLEMENTARY INFORMATION: 

Internal Revenue Service (IRS)

    OMB Control Number: 1545-1529.
    Type of Review: Reinstatement of a previously approved collection.
    Title: Tip Reporting Alternative Commitment (TRAC) Agreement for 
Use in the Cosmetology and Barber Industry.
    Form: None.
    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: 43,073.

    OMB Control Number: 1545-1549.
    Type of Review: Reinstatement of a previously approved collection.
    Title: Tip Reporting Alternative Commitment (TRAC) Agreement and 
Tip Rate Determination (TRDA) for Use in the Food and Beverage 
Industry.
    Form: None.
    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: 296,896.

    OMB Control Number: 1545-1669.
    Type of Review: Reinstatement of a previously approved collection.
    Title: REG-108639-99 Retirement Plans; Cash or Deferred 
Arrangements Under Section 401(k) and Matching Contributions or 
Employee Contributions Under Section 401(m); TD 9169.
    Form: None.
    Abstract: The regulations provide guidance for qualified retirement 
plans containing cash or deferred arrangements under section 401(k) and 
providing matching contributions or employee contributions under 
section 401(m). The IRS needs this information to ensure compliance 
with sections 401(k) and 401(m).
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 106,500.

    OMB Control Number: 1545-1589.
    Type of Review: Reinstatement of a previously approved collection.
    Title: Revenue Procedure 98-19, Exceptions to the notice and 
reporting requirements of section 6033(e)(1) and the tax imposed by 
section 6033(e)(2).
    Form: None.
    Abstract: Revenue Procedure 98-19 provides guidance to 
organizations exempt from taxation under section 501(a) of the Internal 
Revenue Code of 1986 on certain exceptions from the reporting and 
notice requirements of section 6033(e)(1) and the tax imposed by 
section 6033(e)(2).
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 150,000.

    OMB Control Number: 1545-2049.
    Type of Review: Reinstatement of a previously approved collection.

[[Page 10219]]

    Title: Notice 2006-107--Diversification Requirements for Qualified 
Defined Contribution Plans Holding Publicly Traded Employer Securities.
    Form: None.
    Abstract: This notice contains two model forms that may be used by 
employers to notify plan participants of their diversification rights 
under sections 901 and 507 of the Pension Protection Act of 2006.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 7,725.

    Authority: 44 U.S.C. 3501 et seq.

    Dated: January 24, 2017.
Spencer W. Clark,
Treasury PRA Clearance Officer.
[FR Doc. 2017-02689 Filed 2-8-17; 8:45 am]
 BILLING CODE 4830-01-P

10218 Federal Register / Vol. 82, No. 26 / Thursday, February 9, 2017 / Notices

FOR FURTHER INFORMATION CONTACT: or start-up costs and costs of operation, Affected Public: Businesses or other
Requests for additional information or maintenance, and purchase of services for-profits.
copies of the for and instructions should to provide information. Estimated Total Annual Burden
be directed to LaNita Van Dyke, at Approved: January 30, 2017. Hours: 43,073.
Internal Revenue Service, Room 6526, Tuawana Pinkston, OMB Control Number: 1545–1549.
1111 Constitution Avenue NW., Supervisory Tax Analyst.
Type of Review: Reinstatement of a
Washington, DC 20224, or through the previously approved collection.
[FR Doc. 2017–02697 Filed 2–8–17; 8:45 am]
internet, at Lanita.VanDyke@irs.gov. Title: Tip Reporting Alternative
BILLING CODE 4830–01–P
SUPPLEMENTARY INFORMATION: Commitment (TRAC) Agreement and
Title: Optional 10-Year Write-off of Tip Rate Determination (TRDA) for Use
Certain Tax Preferences. in the Food and Beverage Industry.
DEPARTMENT OF THE TREASURY Form: None.
OMB Number:1545–1903.
Regulation Project Number: TD 9168. Agency Information Collection Abstract: Information is required by
Abstract: This collection of Activities; Submission for OMB the Internal Revenue Service in its
information is required by the IRS to Review; Comment Request; Multiple compliance efforts to assist employers
verify compliance with section 59(e). IRS Information Collection Requests and their employees in understanding
This information will be used to and complying with section 6053(a),
AGENCY: Departmental Offices, U.S. which requires employees to report all
determine whether the amount of tax
Department of the Treasury. their tips monthly to their employers.
has been calculated correctly.
ACTION: Notice. Affected Public: Businesses or other
Current Actions: There is no change to
for-profits.
this existing regulation. SUMMARY: The Department of the Estimated Total Annual Burden
Type of Review: Extension of a Treasury will submit the following Hours: 296,896.
currently approved collection. information collection requests to the
Affected Public: Individuals or OMB Control Number: 1545–1669.
Office of Management and Budget Type of Review: Reinstatement of a
households, Businesses and other for- (OMB) for review and clearance in previously approved collection.
profit organizations. accordance with the Paperwork Title: REG–108639–99 Retirement
Estimated Number of Respondents: Reduction Act of 1995, on or after the Plans; Cash or Deferred Arrangements
10,000. date of publication of this notice. Under Section 401(k) and Matching
Estimated Time Per Respondent: DATES: Comments should be received on Contributions or Employee
1hour. or before March 13, 2017 to be assured Contributions Under Section 401(m); TD
Estimated Total Annual Hours: of consideration. 9169.
10,000. ADDRESSES: Send comments regarding Form: None.
The following paragraph applies to all the burden estimate, or any other aspect Abstract: The regulations provide
of the collections of information covered of the information collection, including guidance for qualified retirement plans
by this notice. suggestions for reducing the burden, to containing cash or deferred
An agency may not conduct or (1) Office of Information and Regulatory arrangements under section 401(k) and
sponsor, and a person is not required to Affairs, Office of Management and providing matching contributions or
respond to, a collection of information Budget, Attention: Desk Officer for employee contributions under section
unless the collection of information Treasury, New Executive Office 401(m). The IRS needs this information
displays a valid OMB control number. Building, Room 10235, Washington, DC to ensure compliance with sections
Books or records relating to a collection 20503, or email at OIRA_Submission@ 401(k) and 401(m).
of information must be retained as long OMB.EOP.gov and (2) Treasury PRA Affected Public: Businesses or other
as their contents may become material Clearance Officer, 1750 Pennsylvania for-profits.
in the administration of any internal Ave. NW., Suite 8142, Washington, DC Estimated Total Annual Burden
revenue law. Generally, tax returns and 20220, or email at PRA@treasury.gov. Hours: 106,500.
tax return information are confidential, FOR FURTHER INFORMATION CONTACT: OMB Control Number: 1545–1589.
as required by 26 U.S.C. 6103. Copies of the submissions may be Type of Review: Reinstatement of a
Request for comments: Comments obtained by emailing PRA@treasury.gov, previously approved collection.
submitted in response to this notice will calling (202) 622–0489, or viewing the Title: Revenue Procedure 98–19,
be summarized and/or included in the entire information collection request at Exceptions to the notice and reporting
request for OMB approval. All www.reginfo.gov. requirements of section 6033(e)(1) and
comments will become a matter of the tax imposed by section 6033(e)(2).
SUPPLEMENTARY INFORMATION:
public record. Comments are invited on: Form: None.
(a) Whether the collection of Internal Revenue Service (IRS) Abstract: Revenue Procedure 98–19
information is necessary for the proper OMB Control Number: 1545–1529. provides guidance to organizations
performance of the functions of the Type of Review: Reinstatement of a exempt from taxation under section
agency, including whether the previously approved collection. 501(a) of the Internal Revenue Code of
information shall have practical utility; Title: Tip Reporting Alternative 1986 on certain exceptions from the
(b) the accuracy of the agency’s estimate Commitment (TRAC) Agreement for Use reporting and notice requirements of
of the burden of the collection of in the Cosmetology and Barber Industry. section 6033(e)(1) and the tax imposed
information; (c) ways to enhance the
sradovich on DSK3GMQ082PROD with NOTICES

Form: None. by section 6033(e)(2).
quality, utility, and clarity of the Abstract: Information is required by Affected Public: Businesses or other
information to be collected; (d) ways to the Internal Revenue Service in its for-profits.
minimize the burden of the collection of compliance efforts to assist employers Estimated Total Annual Burden
information on respondents, including and their employees in understanding Hours: 150,000.
throughthe use of automated collection and complying with section 6053(a), OMB Control Number: 1545–2049.
techniques or other forms of information which requires employees to report all Type of Review: Reinstatement of a
technology; and (e) estimates of capital their tips monthly to their employers. previously approved collection.

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Federal Register / Vol. 82, No. 26 / Thursday, February 9, 2017 / Notices 10219

Title: Notice 2006–107— Ave. NW., Suite 8142, Washington, DC containing cash or deferred
Diversification Requirements for 20220, or email at PRA@treasury.gov. arrangements under section 401(k) and
Qualified Defined Contribution Plans FOR FURTHER INFORMATION CONTACT: providing matching contributions or
Holding Publicly Traded Employer Copies of the submissions may be employee contributions under section
Securities. obtained by emailing PRA@treasury.gov, 401(m). The IRS needs this information
Form: None. calling (202) 622–0489, or viewing the to ensure compliance with sections
Abstract: This notice contains two entire information collection request at 401(k) and 401(m).
model forms that may be used by www.reginfo.gov. Affected Public: Businesses or other
employers to notify plan participants of SUPPLEMENTARY INFORMATION: for-profits.
their diversification rights under Estimated Total Annual Burden
sections 901 and 507 of the Pension Internal Revenue Service (IRS)
Hours: 106,500.
Protection Act of 2006. OMB Control Number: 1545–1529.
Type of Review: Reinstatement of a OMB Control Number: 1545–1589.
Affected Public: Businesses or other
previously approved collection. Type of Review: Reinstatement of a
for-profits.
Title: Tip Reporting Alternative previously approved collection.
Estimated Total Annual Burden
Hours: 7,725. Commitment (TRAC) Agreement for Use Title: Revenue Procedure 98–19,
in the Cosmetology and Barber Industry. Exceptions to the notice and reporting
Authority: 44 U.S.C. 3501 et seq. Form: None. requirements of section 6033(e)(1) and
Dated: January 24, 2017. Abstract: Information is required by the tax imposed by section 6033(e)(2).
Spencer W. Clark, the Internal Revenue Service in its Form: None.
Treasury PRA Clearance Officer. compliance efforts to assist employers Abstract: Revenue Procedure 98–19
[FR Doc. 2017–02689 Filed 2–8–17; 8:45 am]
and their employees in understanding provides guidance to organizations
and complying with section 6053(a), exempt from taxation under section
BILLING CODE 4830–01–P
which requires employees to report all 501(a) of the Internal Revenue Code of
their tips monthly to their employers. 1986 on certain exceptions from the
DEPARTMENT OF THE TREASURY Affected Public: Businesses or other reporting and notice requirements of
for-profits. section 6033(e)(1) and the tax imposed
Agency Information Collection Estimated Total Annual Burden by section 6033(e)(2).
Activities; Submission for OMB Hours: 43,073.
Affected Public: Businesses or other
Review; Comment Request; Multiple OMB Control Number: 1545–1549. for-profits.
IRS Information Collection Requests Type of Review: Reinstatement of a
Estimated Total Annual Burden
previously approved collection.
AGENCY: Departmental Offices, U.S. Title: Tip Reporting Alternative Hours: 150,000.
Department of the Treasury. Commitment (TRAC) Agreement and OMB Control Number: 1545–2049.
ACTION: Notice. Tip Rate Determination (TRDA) for Use Type of Review: Reinstatement of a
in the Food and Beverage Industry. previously approved collection.
SUMMARY: The Department of the Form: None. Title: Notice 2006–107—
Treasury will submit the following Abstract: Information is required by Diversification Requirements for
information collection requests to the the Internal Revenue Service in its Qualified Defined Contribution Plans
Office of Management and Budget compliance efforts to assist employers Holding Publicly Traded Employer
(OMB) for review and clearance in and their employees in understanding Securities.
accordance with the Paperwork and complying with section 6053(a), Form: None.
Reduction Act of 1995, on or after the which requires employees to report all
Abstract: This notice contains two
date of publication of this notice. their tips monthly to their employers.
model forms that may be used by
Affected Public: Businesses or other
DATES: Comments should be received on employers to notify plan participants of
for-profits.
or before March 13, 2017 to be assured Estimated Total Annual Burden their diversification rights under
of consideration. Hours: 296,896. sections 901 and 507 of the Pension
ADDRESSES: Send comments regarding Protection Act of 2006.
OMB Control Number: 1545–1669.
the burden estimate, or any other aspect Type of Review: Reinstatement of a Affected Public: Businesses or other
of the information collection, including previously approved collection. for-profits.
suggestions for reducing the burden, to Title: REG–108639–99 Retirement Estimated Total Annual Burden
(1) Office of Information and Regulatory Plans; Cash or Deferred Arrangements Hours: 7,725.
Affairs, Office of Management and Under Section 401(k) and Matching Authority: 44 U.S.C. 3501 et seq.
Budget, Attention: Desk Officer for Contributions or Employee
Treasury, New Executive Office Dated: February 6, 2017.
Contributions Under Section 401(m); TD
Building, Room 10235, Washington, DC Spencer W. Clark,
9169.
20503, or email at OIRA_Submission@ Form: None. Treasury PRA Clearance Officer.
OMB.EOP.gov and (2) Treasury PRA Abstract: The regulations provide [FR Doc. 2017–02692 Filed 2–8–17; 8:45 am]
Clearance Officer, 1750 Pennsylvania guidance for qualified retirement plans BILLING CODE 4830–01–P
sradovich on DSK3GMQ082PROD with NOTICES

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Document Created: 2017-02-09 01:03:04
Document Modified: 2017-02-09 01:03:04

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.
Dates		Comments should be received on or before March 13, 2017 to be assured of consideration.
Contact		Copies of the submissions may be obtained by emailing [email protected], calling (202) 622-0489, or viewing the entire information collection request at www.reginfo.gov.
FR Citation		82 FR 10218