82 FR 13202 - Proposed Collection; Comment Request for Regulations Project

DEPARTMENT OF THE TREASURY
Internal Revenue Service

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

Page Range		13202-13203
FR Document		2017-04589

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, Source of Compensation for Labor or Personal Services.

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

[Federal Register Volume 82, Number 45 (Thursday, March 9, 2017)]
[Notices]
[Pages 13202-13203]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2017-04589]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Regulations 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. Currently, the IRS is soliciting 
comments concerning, Source of Compensation for Labor or Personal 
Services.

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: Source of Compensation for Labor or Personal Services.
    OMB Number: 1545-1900.
    Regulation Project Number: TD 9212.
    Abstract: This document contains final regulations that describe 
the proper basis for determining the source of compensation for labor 
or personal services performed partly within and partly without the 
United States. These final regulations will affect individuals who earn 
compensation for labor or personal services performed partly within and 
partly without the United States and are needed to provide appropriate 
guidance regarding the determination of the proper source of that 
compensation.

[[Page 13203]]

    Current Actions: There is no change in the paperwork burden 
previously approved by OMB. This form is being submitted for renewal 
purposes only.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals and households, and businesses and 
other for-profit organizations.
    Estimated Number of Respondents: 20,000.
    Estimated Time per Respondent: 30 minutes.
    Estimated Total Annual Burden Hours: 10,000.
    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: February 22, 2017.
Tuawana Pinkston,
Supervisory Tax Analyst.
[FR Doc. 2017-04589 Filed 3-8-17; 8:45 am]
BILLING CODE 4830-01-P

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.

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Federal Register / Vol. 82, No. 45 / Thursday, March 9, 2017 / Notices 13203

Current Actions: There is no change DEPARTMENT OF THE TREASURY Estimated Total Annual Burden
in the paperwork burden previously Hours: 18,208.
approved by OMB. This form is being Internal Revenue Service The following paragraph applies to all
submitted for renewal purposes only. of the collections of information covered
Proposed Collection; Comment by this notice:
Type of Review: Extension of a Request for Form 8963 An agency may not conduct or
currently approved collection.
AGENCY: Internal Revenue Service (IRS), sponsor, and a person is not required to
Affected Public: Individuals and Treasury. respond to, a collection of information
households, and businesses and other unless the collection of information
ACTION: Notice and request for
for-profit organizations. displays a valid OMB control number.
comments.
Estimated Number of Respondents: Books or records relating to a collection
20,000. SUMMARY: The Department of the of information must be retained as long
Treasury, as part of its continuing effort as their contents may become material
Estimated Time per Respondent: 30 in the administration of any internal
to reduce paperwork and respondent
minutes. burden, invites the general public and revenue law. Generally, tax returns and
Estimated Total Annual Burden other Federal agencies to take this tax return information are confidential,
Hours: 10,000. opportunity to comment on proposed as required by 26 U.S.C. 6103. Pursuant
The following paragraph applies to all and/or continuing information to ACA section 9010, as amended, the
of the collections of information covered collections, as required by the information on this form is not subject
by this notice: Paperwork Reduction Act of 1995. to section 6103. All information on this
Currently, the IRS is soliciting form is subject to public disclosure.
An agency may not conduct or comments concerning Form 8963, Request for Comments: Comments
sponsor, and a person is not required to Report of Health Insurance Provider submitted in response to this notice will
respond to, a collection of information Information. be summarized and/or included in the
unless the collection of information request for OMB approval. All
DATES: Written comments should be
displays a valid OMB control number. comments will become a matter of
received on or before May 8, 2017 to be
Books or records relating to a collection public record. Comments are invited on:
assured of consideration.
of information must be retained as long (a) Whether the collection of
ADDRESSES: Direct all written comments
as their contents may become material information is necessary for the proper
to Tuawana Pinkston, Internal Revenue
in the administration of any internal performance of the functions of the
Service, Room 6526, 1111 Constitution
revenue law. Generally, tax returns and agency, including whether the
Avenue NW., Washington, DC 20224.
tax return information are confidential, information shall have practical utility;
FOR FURTHER INFORMATION CONTACT:
as required by 26 U.S.C. 6103. (b) the accuracy of the agency’s estimate
Requests for additional information or of the burden of the collection of
Request for Comments: Comments copies of the form and instructions information; (c) ways to enhance the
submitted in response to this notice will should be directed to LaNita Van Dyke, quality, utility, and clarity of the
be summarized and/or included in the Internal Revenue Service, Room 6526, information to be collected; (d) ways to
request for OMB approval. All 1111 Constitution Avenue NW., minimize the burden of the collection of
comments will become a matter of Washington, DC 20224, or through the information on respondents, including
public record. Comments are invited on: Internet at Lanita.VanDyke@irs.gov. through the use of automated collection
(a) Whether the collection of SUPPLEMENTARY INFORMATION: techniques or other forms of information
information is necessary for the proper Title: Report of Health Insurance technology; and (e) estimates of capital
performance of the functions of the Provider Information. or start-up costs and costs of operation,
agency, including whether the OMB Number: 1545–2249. maintenance, and purchase of services
information shall have practical utility; Form Number: Form 8963.
to provide information.
(b) the accuracy of the agency’s estimate Abstract: Form 8963 established
under Section 9010 of the Patient Approved: February 22, 2017.
of the burden of the collection of
Protection and Affordable Care Act Tuawana Pinkston,
information; (c) ways to enhance the
(PPACA), and Public Law 111–148 (124 IRS Reports Clearance Officer.
quality, utility, and clarity of the Stat. 119 (2010)), as amended by section [FR Doc. 2017–04586 Filed 3–8–17; 8:45 am]
information to be collected; (d) ways to 10905 of PPACA, and as further BILLING CODE 4830–01–P
minimize the burden of the collection of amended by section 1406 of the Health
information on respondents, including Care and Education Reconciliation Act
through the use of automated collection of 2010, Public Law 111–152 (124 Stat. DEPARTMENT OF THE TREASURY
techniques or other forms of information 1029 (2010)), which requires any
technology; and (e) estimates of capital covered entity engaged in the business Internal Revenue Service
or start-up costs and costs of operation, of providing health insurance related to [CO–88–90]
maintenance, and purchase of services United States health risks to annually
to provide information. report its net premiums written. Proposed Collection; Comment
Approved: February 22, 2017. Current Actions: This form is being Request for Regulation Project
asabaliauskas on DSK3SPTVN1PROD with NOTICES

submitted for OMB approval purposes
Tuawana Pinkston, AGENCY: Internal Revenue Service (IRS),
only.
Supervisory Tax Analyst. Type of Review: Extension of a Treasury.
[FR Doc. 2017–04589 Filed 3–8–17; 8:45 am] currently approved collection. ACTION: Notice and request for
BILLING CODE 4830–01–P Affected Public: Business and other comments.
for-profit organizations and Not-for
profit organizations. SUMMARY: The Department of the
Estimated Number of Respondents: Treasury, as part of its continuing effort
3,200. to reduce paperwork and respondent

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Document Created: 2017-03-09 04:59:02
Document Modified: 2017-03-09 04:59:02

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 13202

82 FR 13202 - Proposed Collection; Comment Request for Regulations Project

DEPARTMENT OF THE TREASURYInternal Revenue Service

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

DEPARTMENT OF THE TREASURY
Internal Revenue Service