82 FR 13201 - Proposed Collection; Comment Request for Form 1041-ES

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 82, Issue 45 (March 9, 2017)

Page Range		13201-13202
FR Document		2017-04585

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. Currently, the IRS is soliciting comments concerning Form 1041-ES, Estimated Income Tax for Estates and Trusts.

Federal Register, Volume 82 Issue 45 (Thursday, March 9, 2017)

[Federal Register Volume 82, Number 45 (Thursday, March 9, 2017)]
[Notices]
[Pages 13201-13202]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2017-04585]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Form 1041-ES

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. Currently, the IRS is soliciting 
comments concerning Form 1041-ES, Estimated Income Tax for Estates and 
Trusts.

DATES: Written comments should be received on or before May 8, 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.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the form and instructions should be directed to LaNita Van 
Dyke at Internal Revenue Service, Room 6526, 1111 Constitution Avenue 
NW., Washington, DC 20224, or through the internet at 
[email protected].

SUPPLEMENTARY INFORMATION:
    Title: Estimated Income Tax for Estates and Trusts.
    OMB Number: 1545-0971.
    Form Number: Form 1041-ES.
    Abstract: Internal Revenue Code section 6654(1) imposes a penalty 
on trusts, and in certain circumstances, a decedent's estate, for 
underpayment of estimated tax. Form 1041-ES is used by the fiduciary to 
make the estimated tax payments. The form provides the IRS with 
information to give estates and trusts proper credit for estimated tax 
payments.
    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: Individuals and Businesses or other for-profit 
organizations.
    Estimated Number of Respondents: 1,200,000.
    Estimated Time per Respondent: 2 hours, 38 minutes.
    Estimated Total Annual Burden Hours: 3,161,236.
    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

[[Page 13202]]

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 22, 2017.
Tuawana Pinkston,
Supervisory Tax Analyst.
[FR Doc. 2017-04585 Filed 3-8-17; 8:45 am]
BILLING CODE 4830-01-P

Federal Register / Vol. 82, No. 45 / Thursday, March 9, 2017 / Notices 13201

Notice and request for
ACTION: as their contents may become material FOR FURTHER INFORMATION CONTACT:
comments. in the administration of any internal Requests for additional information or
revenue law. Generally, tax returns and copies of the form and instructions
SUMMARY: The Department of the tax return information are confidential, should be directed to LaNita Van Dyke
Treasury, as part of its continuing effort as required by 26 U.S.C. 6103. at Internal Revenue Service, Room 6526,
to reduce paperwork and respondent Request for Comments: Comments 1111 Constitution Avenue NW.,
burden, invites the general public and submitted in response to this notice will Washington, DC 20224, or through the
other Federal agencies to take this be summarized and/or included in the internet at Lanita.VanDyke@irs.gov.
opportunity to comment on proposed request for OMB approval. All SUPPLEMENTARY INFORMATION:
and/or continuing information comments will become a matter of Title: Estimated Income Tax for
collections, as required by the public record. Comments are invited on: Estates and Trusts.
Paperwork Reduction Act of 1995. (a) Whether the collection of OMB Number: 1545–0971.
Currently, the IRS is soliciting information is necessary for the proper Form Number: Form 1041–ES.
comments concerning Form 8851, performance of the functions of the Abstract: Internal Revenue Code
Summary of Archer MSAs. agency, including whether the section 6654(1) imposes a penalty on
DATES: Written comments should be information shall have practical utility; trusts, and in certain circumstances, a
received on or before May 8, 2017 to be (b) the accuracy of the agency’s estimate decedent’s estate, for underpayment of
assured of consideration. of the burden of the collection of estimated tax. Form 1041–ES is used by
ADDRESSES: Direct all written comments information; (c) ways to enhance the the fiduciary to make the estimated tax
to Tuawana Pinkston, Internal Revenue quality, utility, and clarity of the payments. The form provides the IRS
Service, Room 6526, 1111 Constitution information to be collected; (d) ways to with information to give estates and
Avenue NW., Washington, DC 20224. minimize the burden of the collection of trusts proper credit for estimated tax
FOR FURTHER INFORMATION CONTACT: information on respondents, including payments.
Requests for additional information or through the use of automated collection Current Actions: There are no changes
copies of the form and instructions techniques or other forms of information being made to the form at this time.
should be directed to LaNita VanDyke, technology; and (e) estimates of capital Type of Review: Extension of a
or at Internal Revenue Service, Room or start-up costs and costs of operation, currently approved collection.
66526, 1111 Constitution Avenue NW., maintenance, and purchase of services Affected Public: Individuals and
Washington, DC 20224, or through the to provide information. Businesses or other for-profit
internet, at Lanita.VanDyke@irs.gov. Approved: February 22, 2017. organizations.
SUPPLEMENTARY INFORMATION: Tuawana Pinkston, Estimated Number of Respondents:
Title: Summary of Archer MSAs. Supervisory Tax Analyst. 1,200,000.
OMB Number: 1545–1743. [FR Doc. 2017–04583 Filed 3–8–17; 8:45 am]
Estimated Time per Respondent: 2
Form Number: 8851. hours, 38 minutes.
BILLING CODE 4830–01–P
Abstract: Internal Revenue Code Estimated Total Annual Burden
section 220(j)(4) requires trustees, who Hours: 3,161,236.
establish medical savings accounts, to DEPARTMENT OF THE TREASURY The following paragraph applies to all
report the following: (a) Number of of the collections of information covered
medical savings accounts established Internal Revenue Service by this notice:
before July 1 of the taxable year An agency may not conduct or
(beginning January 1, 2001), (b) name Proposed Collection; Comment sponsor, and a person is not required to
and taxpayer identification number of Request for Form 1041–ES respond to, a collection of information
each account holder and, (c) number of unless the collection of information
AGENCY: Internal Revenue Service (IRS),
accounts which are accounts of displays a valid OMB control number.
Treasury.
previously uninsured individuals. Form Books or records relating to a
ACTION: Notice and request for collection of information must be
8851 is used for this purpose.
Current Actions: There are no changes comments. retained as long as their contents may
being made to the form at this time. SUMMARY: The Department of the become material in the administration
Type of Review: Extension of a Treasury, as part of its continuing effort of any internal revenue law. Generally,
currently approved collection. to reduce paperwork and respondent tax returns and tax return information
Affected Public: Business or other for- burden, invites the general public and are confidential, as required by 26
profit organizations. other Federal agencies to take this U.S.C. 6103.
Estimated Number of Respondents: opportunity to comment on proposed Request for Comments: Comments
400,000. and/or continuing information submitted in response to this notice will
Estimated Time per Respondent: 3 collections, as required by the be summarized and/or included in the
hours, 51 minutes. Paperwork Reduction Act of 1995. request for OMB approval. All
Estimated Total Annual Burden Currently, the IRS is soliciting comments will become a matter of
Hours: 1,540,000. comments concerning Form 1041–ES, public record. Comments are invited on:
The following paragraph applies to all Estimated Income Tax for Estates and (a) Whether the collection of
of the collections of information covered information is necessary for the proper
asabaliauskas on DSK3SPTVN1PROD with NOTICES

Trusts.
by this notice: performance of the functions of the
An agency may not conduct or DATES: Written comments should be agency, including whether the
sponsor, and a person is not required to received on or before May 8, 2017 to be information shall have practical utility;
respond to, a collection of information assured of consideration. (b) the accuracy of the agency’s estimate
unless the collection of information ADDRESSES: Direct all written comments of the burden of the collection of
displays a valid OMB control number. to Tuawana Pinkston, Internal Revenue information; (c) ways to enhance the
Books or records relating to a collection Service, Room 6526, 1111 Constitution quality, utility, and clarity of the
of information must be retained as long Avenue NW., Washington, DC 20224. information to be collected; (d) ways to

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13202 Federal Register / Vol. 82, No. 45 / Thursday, March 9, 2017 / Notices

minimize the burden of the collection of Empleados Agricolas (Form 943–PR), maintenance, and purchase of services
information on respondents, including Agricultural Employer’s Record of to provide information.
through the use of automated collection Federal Tax Liability (Form 943–A), and Approved: February 22, 2017.
techniques or other forms of information Registro De La Obligacion Contributiva Tuawana Pinkston,
technology; and (e) estimates of capital Del Patrono Agricola (Form 943A–PR).
Supervisory Tax Analyst.
or start-up costs and costs of operation, OMB Number: 1545–0035.
[FR Doc. 2017–04587 Filed 3–8–17; 8:45 am]
maintenance, and purchase of services Form Numbers: 943, 943–PR, 943–A,
to provide information. BILLING CODE 4830–01–P
and 943A–PR.
Approved: February 22, 2017. Abstract: Agricultural employers must
Tuawana Pinkston, prepare and file Form 943 and Form
DEPARTMENT OF THE TREASURY
Supervisory Tax Analyst.
943–PR (Puerto Rico only) to report and
pay FICA taxes and income tax Internal Revenue Service
[FR Doc. 2017–04585 Filed 3–8–17; 8:45 am]
voluntarily withheld (Form 943 only).
BILLING CODE 4830–01–P
Agricultural employees may attach Proposed Collection; Comment
Forms 943–A and 943A–PR to Forms Request for Regulations Project
943 and 943–PR to show their tax
DEPARTMENT OF THE TREASURY AGENCY: Internal Revenue Service (IRS),
liabilities for semiweekly periods. The
information is used to verify that the Treasury.
Internal Revenue Service
correct tax has been paid. ACTION: Notice and request for
Proposed Collection; Comment Current Actions: There are no changes comments.
Request for Forms 943, 943–PR, 943– being made to the forms at this time. SUMMARY: The Department of the
A, and 943A–PR Type of Review: Extension of a Treasury, as part of its continuing effort
currently approved collection. to reduce paperwork and respondent
AGENCY: Internal Revenue Service (IRS), Affected Public: Business or other for-
Treasury. burden, invites the general public and
profit organizations. other Federal agencies to take this
ACTION: Notice and request for Estimated Number of Respondents:
comments. opportunity to comment on proposed
965,673. and/or continuing information
SUMMARY: The Department of the Estimated Time per Respondent: 11 collections, as required by the
Treasury, as part of its continuing effort hr., 16 min. Paperwork Reduction Act of 1995.
to reduce paperwork and respondent Estimated Total Annual Burden Currently, the IRS is soliciting
burden, invites the general public and Hours: 10,880,812. comments concerning, Source of
other Federal agencies to take this The following paragraph applies to all Compensation for Labor or Personal
opportunity to comment on proposed of the collections of information covered Services.
and/or continuing information by this notice:
An agency may not conduct or DATES: Written comments should be
collections, as required by the received on or before May 8, 2017 to be
Paperwork Reduction Act of 1995. sponsor, and a person is not required to
respond to, a collection of information assured of consideration.
Currently, the IRS is soliciting
unless the collection of information ADDRESSES: Direct all written comments
comments concerning Forms 943,
displays a valid OMB control number. to Tuawana Pinkston, Internal Revenue
Employer’s Annual Tax Return for
Books or records relating to a collection Service, Room 6526, 1111 Constitution
Agricultural Employees, 943–PR,
of information must be retained as long Avenue NW., Washington, DC 20224.
Planilla Para La Declarcion Anual De La
Contribucion Federal Del Patrono De as their contents may become material FOR FURTHER INFORMATION CONTACT:
Empleados Agricolas, 943–A, in the administration of any internal Requests for additional information or
Agricultural Employer’s Record of revenue law. Generally, tax returns and copies of the form and instructions
Federal Tax Liability, and 943A–PR, tax return information are confidential, should be directed to LaNita Van Dyke,
Registro De La Obligacion Contributiva as required by 26 U.S.C. 6103. at Internal Revenue Service, Room 6526,
Del Patrono Agricola. Request for Comments: Comments 1111 Constitution Avenue NW.,
submitted in response to this notice will Washington, DC 20224, or through the
DATES: Written comments should be
be summarized and/or included in the internet at Lanita.VanDyke@irs.gov.
received on or before May 8, 2017 to be
request for OMB approval. All SUPPLEMENTARY INFORMATION:
assured of consideration.
comments will become a matter of Title: Source of Compensation for
ADDRESSES: Direct all written comments public record. Comments are invited on: Labor or Personal Services.
to Tuawana Pinkston, Internal Revenue (a) Whether the collection of OMB Number: 1545–1900.
Service, Room 6526, 1111 Constitution information is necessary for the proper Regulation Project Number: TD 9212.
Avenue NW., Washington, DC 20224. performance of the functions of the Abstract: This document contains
FOR FURTHER INFORMATION CONTACT: agency, including whether the final regulations that describe the
Requests for additional information or information shall have practical utility; proper basis for determining the source
copies of the forms and instructions (b) the accuracy of the agency’s estimate of compensation for labor or personal
should be directed to LaNita Van Dyke of the burden of the collection of services performed partly within and
at Internal Revenue Service, Room 6526, information; (c) ways to enhance the partly without the United States. These
asabaliauskas on DSK3SPTVN1PROD with NOTICES

1111 Constitution Avenue NW., quality, utility, and clarity of the final regulations will affect individuals
Washington, DC 20224, or through the information to be collected; (d) ways to who earn compensation for labor or
internet at Lanita.VanDyke@irs.gov. minimize the burden of the collection of personal services performed partly
SUPPLEMENTARY INFORMATION: information on respondents, including within and partly without the United
Title: Employer’s Annual Tax Return through the use of automated collection States and are needed to provide
for Agricultural Employees (Form 943), techniques or other forms of information appropriate guidance regarding the
Planilla Para La Declarcion Anual De La technology; and (e) estimates of capital determination of the proper source of
Contribucion Federal Del Patrono De or start-up costs and costs of operation, that compensation.

VerDate Sep<11>2014 17:43 Mar 08, 2017 Jkt 241001 PO 00000 Frm 00114 Fmt 4703 Sfmt 4703 E:\FR\FM\09MRN1.SGM 09MRN1

Document Created: 2017-03-09 04:58:53
Document Modified: 2017-03-09 04:58:53

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 May 8, 2017 to be assured of consideration.
Contact		Requests for additional information or copies of the form and instructions should be directed to LaNita Van Dyke at Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW., Washington, DC 20224, or through the internet at [email protected]
FR Citation		82 FR 13201

82 FR 13201 - Proposed Collection; Comment Request for Form 1041-ES

DEPARTMENT OF THE TREASURYInternal Revenue Service

Federal Register Volume 82, Issue 45 (March 9, 2017)

DEPARTMENT OF THE TREASURY
Internal Revenue Service