82_FR_19048 82 FR 18971 - Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple IRS Information Collection Requests

82 FR 18971 - Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple IRS Information Collection Requests

DEPARTMENT OF THE TREASURY

Federal Register Volume 82, Issue 77 (April 24, 2017)

Page Range18971-18973
FR Document2017-08203

The Department of the Treasury will submit the following information collection request(s) 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. The public is invited to submit comments on the collection(s) listed below.

Federal Register, Volume 82 Issue 77 (Monday, April 24, 2017)
[Federal Register Volume 82, Number 77 (Monday, April 24, 2017)]
[Notices]
[Pages 18971-18973]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2017-08203]


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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 request(s) 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. The public is invited to submit comments on the collection(s) 
listed below.

DATES: Comments should be received on or before May 24, 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)

    Title: Form 706-NA, United States Estate (and Generation-Skipping 
Transfer) Tax Return, Estate of nonresident not a citizen of the United 
States.
    OMB Control Number: 1545-0531.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: Under section 6018, executors must file estate tax 
returns for nonresident non-citizens that had property in the U.S. 
Executors use Form 706-NA for this purpose. IRS uses the

[[Page 18972]]

information to determine correct tax and credits.
    Form: 706-NA.
    Affected Public: Individuals or Households.
    Estimated Total Annual Burden Hours: 3,584.
    Title: Office of Chief Counsel--Application Form 6524.
    OMB Control Number: 1545-0796.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: The Chief Counsel Application form provides data the 
agency deems critical for evaluating an attorney applicant's 
qualifications such as LSAT score, bar admission status, type of work 
preference, law school, and class standing. OF-306 does not provide 
this information.
    Form: 6524.
    Affected Public: Individuals or Households.
    Estimated Total Annual Burden Hours: 300.
    Title: (TD 7533) Final, DISC Rules on Procedure and Administration; 
Rules on Export Trade Corporations, and (TD 7896) Final, Income from 
Trade Shows.
    OMB Control Number: 1545-0807.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: Section 1.6071-1(b) requires that when a taxpayer files a 
late return for a short period, proof of unusual circumstances for late 
filing must be given to the District Director. Section 1.6072(b), (c), 
(d), and (e) of the IRC deals with the filing dates of certain 
corporate returns. Regulation section 1.6072-2 provides additional 
information concerning these filing dates. The information is used to 
insure timely filing of corporate income tax returns.
    Form: None.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 3,104.
    Title: Form 8857--Request for Innocent Spouse Relief, Form 
8857(SP).
    OMB Control Number: 1545-1596.
    Type of Review: Revision of a currently approved collection.
    Abstract: Section 6103(e) of the internal revenue code allows 
taxpayers to request, and IRS to grant, ``innocent spouse'' relief 
when: Taxpayer filed a joint return with tax substantially understated; 
taxpayer establishes no knowledge of or benefit from, the 
understatement; and it would be inequitable to hold the taxpayer 
liable. GAO Report GAO/GGD-97-34 recommended that IRS develop a form to 
make relief easier for the public to request.
    Form: 8857, 8857 (SP).
    Affected Public: Individuals or Households.
    Estimated Total Annual Burden Hours: 316,000.
    Title: Residence of Trusts and Estates-7701--REG-251703-96 (TD 
8813--Final).
    OMB Control Number: 1545-1600.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: Section 1161 of the Taxpayer Relief Act of 1997, Public 
Law 105-34, 111 Stat. 788 (1997), provides that a trust that was in 
existence on August 20, 1996 (other than a trust treated as owned by 
the grantor under subpart E of part I of subchapter J of chapter 1 of 
the Internal Revenue Code of 1986) and that was treated as a United 
States person on August 19, 1996, may elect to continue to be treated 
as a United States person notwithstanding Sec.  7701(a)(30)(E) of the 
Code. The election will require the Internal Revenue Service to collect 
information. This regulation provides the procedure and requirements 
for making the election to remain a domestic trust.
    Form: None.
    Affected Public: Individuals or Households.
    Estimated Total Annual Burden Hours: 114.
    Title: TD 8816 (Final) Roth IRAs.
    OMB Control Number: 1545-1616.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: This collection of information contains regulations 
relating to Roth IRAs under section 408A of the Internal Revenue Code 
(Code). The regulations provide guidance on establishing Roth IRAs, 
contributions to Roth IRAs, converting amounts to Roth IRAs, 
recharacterizing IRA contributions, Roth IRA distributions and Roth IRA 
reporting requirements. The regulations affect individuals establishing 
Roth IRAs, beneficiaries under Roth IRAs, and trustees, custodians or 
issuers of Roth IRAs.
    Form: None.
    Affected Public: Individuals or Households.
    Estimated Total Annual Burden Hours: 125,000.
    Title: REG-107151-00 (TD 9035--Final) Constructive Transfers and 
Transfers of Property to a Third Party on Behalf of a Spouse.
    OMB Control Number: 1545-1751.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: The regulation sets forth the required information that 
will permit spouses or former spouses to treat a redemption by a 
corporation of stock of one spouse or former spouse as a transfer of 
that stock to the other spouse or former spouse in exchange for the 
redemption proceeds and a redemption of the stock from the latter 
spouse or former spouse in exchange for the redemption proceeds.
    Form: None.
    Affected Public: Individuals or Households.
    Estimated Total Annual Burden Hours: 500.
    Title: Election of Alternative Deficit Reduction Contribution and 
Plan Amendments.
    OMB Control Number: 1545-1883.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: These information collections provides procedures for 
electing an alternative deficit reduction contribution, including a 
model election form; guidance on the type of notices that must be given 
by an employer to plan participants; and guidance on the restrictions 
that are placed on plan amendments. This information is used to monitor 
and make valid determinations with respect to employers that make an 
election for certain plans and make restricted amendments.
    Form: None.
    Affected Public: Businesses or other-for-profits.
    Estimated Total Annual Burden Hours: 13,200.
    Title: Notice of Qualified Equity Investment for New Markets 
Credit.
    OMB Control Number: 1545-2065.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: Community Development Entities (CDEs) must provide notice 
to any taxpayer who acquires a qualified equity investment in the CDE 
at its original issue that the equity investment is a qualified equity 
investment entitling the taxpayer to claim the new markets credit. Form 
8874-A is used to make the notification as required under Regulations 
section 1.45D-1(g)(2)(i)(A).
    Form: 8874-A.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 2,715.
    Title: Form 8874-B--Notice of Recapture Event for New Markets 
Credit.
    OMB Control Number: 1545-2066.
    Type of Review: Extension without change of a currently approved 
collection.

[[Page 18973]]

    Abstract: Form 8874-B is used for qualified Community Development 
Entities (CDEs) to provide notification to any taxpayer holder of a 
qualified equity investment (including prior holders) that a recapture 
event has occurred. This form is used to make the notification as 
required under Regulations section 1.45D-1(g)(2)(i)(B).
    Form: 8874-B.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 2,755.
    Title: S Corporation Guidance under AJCA of 2004 (TD 9422 Final--
REG-143326-05).
    OMB Control Number: 1545-2114.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: This document contains final regulations that provide 
guidance regarding certain changes made to the rules governing S 
corporations under the American Jobs Creation Act of 2004 and the Gulf 
Opportunity Zone Act of 2005. The final regulations replace obsolete 
references in the current regulations and allow taxpayers to make 
proper use of the provisions that made changes to prior law. The final 
regulations include guidance on the S corporation family shareholder 
rules, the definitions of ``powers of appointment'' and ``potential 
current beneficiaries'' (PCBs) with regard to electing small business 
trusts (ESBTs), the allowance of suspended losses to the spouse or 
former spouse of an S corporation shareholder, and relief for 
inadvertently terminated or invalid qualified subchapter S subsidiary 
(QSub) elections. The final regulations affect S corporations and their 
shareholders.
    Form: None.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 26,000.
    Title: Qualifying Advanced Energy Project Credit--Notice 2013-12.
    OMB Control Number: 1545-2151.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: This notice supersedes Notice 2009-72 and establishes the 
qualifying advanced energy project program (``advanced energy 
program'') under Sec.  48C(d) of the Internal Revenue Code and 
announces an initial allocation round of the qualifying advanced energy 
project credit (``advanced energy credit'') to qualifying advanced 
energy projects under the advanced energy program. A qualifying 
advanced energy project re-equips, expands, or establishes a 
manufacturing facility for the production of certain energy related 
property. A taxpayer must submit, for each qualifying advanced energy 
project: (1) An application for certification by the DOE (``application 
for DOE certification''), and (2) an application for certification 
under Sec.  48C(d)(2) by the Service (``application for Sec.  48C 
certification''). Both applications may be submitted only during the 2-
year period beginning on August 14, 2009. Certification will be issued 
and credits will be allocated to projects in annual allocation rounds. 
The initial allocation round was conducted in 2009-10, and if 
necessary, additional allocation rounds in 2010-11.
    Form: None.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 55,000.
    Title: Notice 2010-30/Notice 2012-41--Transitional Guidance for 
Taxpayers Claiming Relief Under the Military Spouses Residency Relief 
Act for Taxable Year 2009 and Subsequent Years.
    OMB Control Number: 1545-2169.
    Type of Review: On April 15, 2010, the Department of the Treasury 
(Treasury Department) and the Internal Revenue Service (IRS) published 
Notice 2010-30, 2010-18 I.R.B. 650, which provides relief and 
procedures for certain taxpayers who are spouses (civilian spouses) of 
active duty members of the uniformed services (service members). The 
relief and procedures were made available to civilian spouses who (A) 
accompany their service member spouses to a military duty station in 
American Samoa, Guam, the Northern Mariana Islands (NMI), Puerto Rico, 
or the U.S. Virgin Islands (USVI) (each a ``U.S. territory'') and claim 
residence or domicile (tax residence) in one of the 50 States or the 
District of Columbia under the Military Spouses Residency Relief Act 
(MSRRA) or (B) accompany their service member spouses to a military 
duty station in one of the 50 States or the District of Columbia and 
claim tax residence in a U.S. territory under MSRRA. The relief and 
procedures set forth in Notice 2010-30 were initially available for the 
taxable year 2009. On June 07, 2012, the Treasury Department and the 
IRS published Notice 2012-41, which extended the relief and procedures 
announced in Notice 2010-30 to the subsequent taxable years. This 
notice further extends the relief set forth in Notice 2010-30 for 
civilian spouses described in the prior paragraph to taxable years 
beginning after November 11, 2010 and subsequent calendar years, and 
provides that such civilian spouses should follow the applicable 
procedures described in Notice 2010-30.
    Form: None.
    Affected Public: Individuals or Households.
    Estimated Total Annual Burden Hours: 6,200.
    Title: Hiring Incentives to Restore Employment (HIRE) Act Employee 
Affidavit.
    OMB Control Number: 1545-2173.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: This form was created in response to the Hiring 
Incentives to Restore Employment (HIRE) Act, which was signed on March 
18, 2010. The form was developed as a template for the convenience of 
employers who must collect affidavits from qualifying employees. The 
form is not filed; rather an employer must retain the affidavit in 
order to justify claiming certain HIRE Act benefits. A model form is 
needed as soon as possible so that employers can begin confidently 
claiming payroll exemptions.
    Form: W-11.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 227,000.

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

    Dated: April 19, 2017.
Jennifer P. Leonard,
Treasury PRA Clearance Officer.
[FR Doc. 2017-08203 Filed 4-21-17; 8:45 am]
 BILLING CODE 4830-01-P



                                                                                 Federal Register / Vol. 82, No. 77 / Monday, April 24, 2017 / Notices                                                  18971

                                                  Treasury Circular 230 regulations, the                  Commissioner of Internal Revenue—or                     Dated: April 11, 2017.
                                                  applicant’s past and current affiliations,              the Commissioner’s Advisory Group                     John Lipold,
                                                  digital industry experience to include                  (‘‘CAG’’)—was established in 1953 as a                Designated Federal Official.
                                                  online services for tax professionals,                  ‘‘national policy and/or issue advisory               [FR Doc. 2017–08157 Filed 4–21–17; 8:45 am]
                                                  experience working with software                        committee.’’ Renamed in 1998, the                     BILLING CODE 4830–01–P
                                                  developers on tax-related applications,                 Internal Revenue Service Advisory
                                                  financial applications, software                        Council (IRSAC) reflects the agency-
                                                  development and user experience                         wide scope of its focus as an advisory                DEPARTMENT OF THE TREASURY
                                                  design, and dealings with a particular                  body to the entire agency. The IRSAC’s
                                                  tax segment of the community that he/                   primary purpose is to provide an                      Agency Information Collection
                                                  she wishes to represent on the Council.                 organized public forum for senior IRS                 Activities; Submission for OMB
                                                  Nominations will be accepted from                       executives and representatives of the                 Review; Comment Request; Multiple
                                                  qualified individuals and from                          public to discuss relevant tax                        IRS Information Collection Requests
                                                  professional and public interest groups                 administration issues.
                                                  that wish to have representatives on the                                                                      AGENCY: Departmental Offices, U.S.
                                                                                                             Conveying the public’s perception of               Department of the Treasury.
                                                  IRSAC. The IRSAC is comprised of up                     IRS activities, the IRSAC is comprised
                                                  to thirty-five (35) members.                                                                                  ACTION: Notice.
                                                                                                          of individuals who bring substantial,
                                                  Nominations are currently being                         disparate experience and diverse
                                                  accepted for approximately nine                                                                               SUMMARY:   The Department of the
                                                                                                          backgrounds on the Council’s activities.              Treasury will submit the following
                                                  appointments that will begin in January                 Membership is balanced to include
                                                  2018. It is important that the IRSAC                                                                          information collection request(s) to the
                                                                                                          representation from the taxpaying                     Office of Management and Budget
                                                  continue to represent a diverse taxpayer                public, the tax professional community,
                                                  and stakeholder base. Accordingly, to                                                                         (OMB) for review and clearance in
                                                                                                          small and large businesses,                           accordance with the Paperwork
                                                  maintain membership diversity,                          international, wage and investment
                                                  selection is based on the applicant’s                                                                         Reduction Act of 1995, on or after the
                                                                                                          taxpayers, digital services sector and                date of publication of this notice. The
                                                  qualifications as well as areas of                      knowledge of Treasury Circular 230.
                                                  expertise, geographic diversity, major                                                                        public is invited to submit comments on
                                                  stakeholder representation and                             The IRSAC members are appointed by                 the collection(s) listed below.
                                                  customer segments.                                      the Commissioner of the Internal                      DATES: Comments should be received on
                                                     The IRSAC provides an organized                      Revenue Service with the concurrence                  or before May 24, 2017 to be assured of
                                                  public forum for IRS officials and                      of the Secretary of the Treasury to serve             consideration.
                                                  representatives of the public to discuss                a three-year term. The IRSAC may form                 ADDRESSES: Send comments regarding
                                                  relevant tax administration issues, and                 subcommittees (or subgroups) for any                  the burden estimate, or any other aspect
                                                  it advises the IRS on issues that have a                purpose consistent with its charter.                  of the information collection, including
                                                  substantive effect on federal tax                       These subcommittees must report                       suggestions for reducing the burden, to
                                                  administration. As an advisory body                     directly to the IRSAC parent committee.               (1) Office of Information and Regulatory
                                                  designed to focus on broad policy                          Members are not paid for their                     Affairs, Office of Management and
                                                  matters, the IRSAC reviews existing tax                 services. However, travel expenses for                Budget, Attention: Desk Officer for
                                                  policy and/or recommends policies with                  working sessions, public meetings and                 Treasury, New Executive Office
                                                  respect to emerging tax administration                  orientation sessions, such as airfare, per            Building, Room 10235, Washington, DC
                                                  issues. The IRSAC suggests operational                  diem, and transportation to and from                  20503, or email at OIRA_Submission@
                                                  improvements, offers constructive                       airports, train stations, etc., are                   OMB.EOP.gov and (2) Treasury PRA
                                                  observations regarding current or                       reimbursed within prescribed federal                  Clearance Officer, 1750 Pennsylvania
                                                  proposed IRS policies, programs, and                    travel limitations.                                   Ave. NW., Suite 8142, Washington, DC
                                                  procedures and advises the IRS with                        All applicants will be sent an                     20220, or email at PRA@treasury.gov.
                                                  respect to issues having a substantive                  acknowledgment of receipt. In                         FOR FURTHER INFORMATION CONTACT:
                                                  effect on federal tax administration.                   accordance with the Department of                     Copies of the submissions may be
                                                  DATES: Written nominations will be                      Treasury Directive 21–03, a clearance                 obtained by emailing PRA@treasury.gov,
                                                  accepted from April 27 through June 16,                 process, including annual tax checks                  calling (202) 622–0489, or viewing the
                                                  2017.                                                   and a practitioner check with the IRS                 entire information collection request at
                                                  ADDRESSES: Applications should be                       Office of Professional Responsibility,                www.reginfo.gov.
                                                  submitted to: Anna Millikan, IRS                        will be conducted. In addition, all                   SUPPLEMENTARY INFORMATION:
                                                  National Public Liaison Office,                         applicants deemed ‘‘Best Qualified’’
                                                  CL:NPL:P, Room 7559, 1111                               shall undergo a Federal Bureau of                     Internal Revenue Service (IRS)
                                                  Constitution Avenue NW., Washington,                    Investigation (FBI) fingerprint check.                  Title: Form 706–NA, United States
                                                  DC 20224, Attn: IRSAC Applications.                        Equal opportunity practices will be                Estate (and Generation-Skipping
                                                  Applications may also be submitted via                  followed for all appointments to the                  Transfer) Tax Return, Estate of
                                                  fax to 855–811–8021. Applications are                   IRSAC in accordance with the                          nonresident not a citizen of the United
                                                  available on the IRS Web site at https://               Department of Treasury and IRS                        States.
                                                  www.irs.gov/pub/irs-pdf/f12339.pdf                      policies. The IRS has special interest in               OMB Control Number: 1545–0531.
                                                  FOR FURTHER INFORMATION CONTACT:                        assuring that women and men, members                    Type of Review: Extension without
jstallworth on DSK7TPTVN1PROD with NOTICES




                                                  Anna Millikan at 202–317–6851 (not a                    of all races and national origins, and                change of a currently approved
                                                  toll-free number), or send an email to                  individuals with disabilities are                     collection.
                                                  publicliaison@irs.gov.                                  adequately represented on advisory                      Abstract: Under section 6018,
                                                  SUPPLEMENTARY INFORMATION: The                          committees. Therefore, the IRS extends                executors must file estate tax returns for
                                                  IRSAC is authorized under the Federal                   particular encouragement to                           nonresident non-citizens that had
                                                  Advisory Committee Act, Public Law                      nominations from such appropriately-                  property in the U.S. Executors use Form
                                                  92–463. The first Advisory Group to the                 qualified candidates.                                 706–NA for this purpose. IRS uses the


                                             VerDate Sep<11>2014   13:48 Apr 21, 2017   Jkt 241001   PO 00000   Frm 00083   Fmt 4703   Sfmt 4703   E:\FR\FM\24APN1.SGM   24APN1


                                                  18972                          Federal Register / Vol. 82, No. 77 / Monday, April 24, 2017 / Notices

                                                  information to determine correct tax and                   Form: 8857, 8857 (SP).                                Abstract: The regulation sets forth the
                                                  credits.                                                   Affected Public: Individuals or                    required information that will permit
                                                     Form: 706–NA.                                        Households.                                           spouses or former spouses to treat a
                                                     Affected Public: Individuals or                         Estimated Total Annual Burden                      redemption by a corporation of stock of
                                                  Households.                                             Hours: 316,000.                                       one spouse or former spouse as a
                                                     Estimated Total Annual Burden                           Title: Residence of Trusts and Estates-            transfer of that stock to the other spouse
                                                  Hours: 3,584.                                           7701—REG–251703–96 (TD 8813—                          or former spouse in exchange for the
                                                     Title: Office of Chief Counsel—                      Final).                                               redemption proceeds and a redemption
                                                  Application Form 6524.                                     OMB Control Number: 1545–1600.                     of the stock from the latter spouse or
                                                     OMB Control Number: 1545–0796.                          Type of Review: Extension without                  former spouse in exchange for the
                                                     Type of Review: Extension without                    change of a currently approved                        redemption proceeds.
                                                  change of a currently approved                          collection.                                              Form: None.
                                                  collection.                                                Abstract: Section 1161 of the                         Affected Public: Individuals or
                                                     Abstract: The Chief Counsel                          Taxpayer Relief Act of 1997, Public Law               Households.
                                                  Application form provides data the                      105–34, 111 Stat. 788 (1997), provides                   Estimated Total Annual Burden
                                                  agency deems critical for evaluating an                 that a trust that was in existence on                 Hours: 500.
                                                  attorney applicant’s qualifications such                August 20, 1996 (other than a trust                      Title: Election of Alternative Deficit
                                                  as LSAT score, bar admission status,                    treated as owned by the grantor under                 Reduction Contribution and Plan
                                                  type of work preference, law school, and                subpart E of part I of subchapter J of                Amendments.
                                                  class standing. OF–306 does not provide                 chapter 1 of the Internal Revenue Code                   OMB Control Number: 1545–1883.
                                                  this information.                                       of 1986) and that was treated as a                       Type of Review: Extension without
                                                     Form: 6524.                                                                                                change of a currently approved
                                                     Affected Public: Individuals or                      United States person on August 19,
                                                                                                          1996, may elect to continue to be treated             collection.
                                                  Households.                                                                                                      Abstract: These information
                                                     Estimated Total Annual Burden                        as a United States person
                                                                                                                                                                collections provides procedures for
                                                  Hours: 300.                                             notwithstanding § 7701(a)(30)(E) of the
                                                                                                                                                                electing an alternative deficit reduction
                                                     Title: (TD 7533) Final, DISC Rules on                Code. The election will require the
                                                                                                                                                                contribution, including a model election
                                                  Procedure and Administration; Rules on                  Internal Revenue Service to collect
                                                                                                                                                                form; guidance on the type of notices
                                                  Export Trade Corporations, and (TD                      information. This regulation provides
                                                                                                                                                                that must be given by an employer to
                                                  7896) Final, Income from Trade Shows.                   the procedure and requirements for
                                                                                                                                                                plan participants; and guidance on the
                                                     OMB Control Number: 1545–0807.                       making the election to remain a
                                                                                                                                                                restrictions that are placed on plan
                                                     Type of Review: Extension without                    domestic trust.
                                                                                                             Form: None.                                        amendments. This information is used
                                                  change of a currently approved                                                                                to monitor and make valid
                                                  collection.                                                Affected Public: Individuals or
                                                                                                          Households.                                           determinations with respect to
                                                     Abstract: Section 1.6071–1(b) requires
                                                                                                             Estimated Total Annual Burden                      employers that make an election for
                                                  that when a taxpayer files a late return
                                                                                                          Hours: 114.                                           certain plans and make restricted
                                                  for a short period, proof of unusual
                                                                                                             Title: TD 8816 (Final) Roth IRAs.                  amendments.
                                                  circumstances for late filing must be                                                                            Form: None.
                                                  given to the District Director. Section                    OMB Control Number: 1545–1616.
                                                                                                             Type of Review: Extension without                     Affected Public: Businesses or other-
                                                  1.6072(b), (c), (d), and (e) of the IRC                                                                       for-profits.
                                                  deals with the filing dates of certain                  change of a currently approved
                                                                                                                                                                   Estimated Total Annual Burden
                                                  corporate returns. Regulation section                   collection.
                                                                                                             Abstract: This collection of                       Hours: 13,200.
                                                  1.6072–2 provides additional                                                                                     Title: Notice of Qualified Equity
                                                  information concerning these filing                     information contains regulations
                                                                                                                                                                Investment for New Markets Credit.
                                                  dates. The information is used to insure                relating to Roth IRAs under section                      OMB Control Number: 1545–2065.
                                                  timely filing of corporate income tax                   408A of the Internal Revenue Code                        Type of Review: Extension without
                                                  returns.                                                (Code). The regulations provide                       change of a currently approved
                                                     Form: None.                                          guidance on establishing Roth IRAs,                   collection.
                                                     Affected Public: Businesses or other                 contributions to Roth IRAs, converting                   Abstract: Community Development
                                                  for-profits.                                            amounts to Roth IRAs, recharacterizing                Entities (CDEs) must provide notice to
                                                     Estimated Total Annual Burden                        IRA contributions, Roth IRA                           any taxpayer who acquires a qualified
                                                  Hours: 3,104.                                           distributions and Roth IRA reporting                  equity investment in the CDE at its
                                                     Title: Form 8857—Request for                         requirements. The regulations affect                  original issue that the equity investment
                                                  Innocent Spouse Relief, Form 8857(SP).                  individuals establishing Roth IRAs,                   is a qualified equity investment entitling
                                                     OMB Control Number: 1545–1596.                       beneficiaries under Roth IRAs, and                    the taxpayer to claim the new markets
                                                     Type of Review: Revision of a                        trustees, custodians or issuers of Roth               credit. Form 8874–A is used to make the
                                                  currently approved collection.                          IRAs.                                                 notification as required under
                                                     Abstract: Section 6103(e) of the                        Form: None.                                        Regulations section 1.45D–1(g)(2)(i)(A).
                                                  internal revenue code allows taxpayers                     Affected Public: Individuals or                       Form: 8874–A.
                                                  to request, and IRS to grant, ‘‘innocent                Households.                                              Affected Public: Businesses or other
                                                  spouse’’ relief when: Taxpayer filed a                     Estimated Total Annual Burden                      for-profits.
                                                  joint return with tax substantially                     Hours: 125,000.                                          Estimated Total Annual Burden
                                                  understated; taxpayer establishes no
jstallworth on DSK7TPTVN1PROD with NOTICES




                                                                                                             Title: REG–107151–00 (TD 9035—                     Hours: 2,715.
                                                  knowledge of or benefit from, the                       Final) Constructive Transfers and                        Title: Form 8874–B—Notice of
                                                  understatement; and it would be                         Transfers of Property to a Third Party on             Recapture Event for New Markets
                                                  inequitable to hold the taxpayer liable.                Behalf of a Spouse.                                   Credit.
                                                  GAO Report GAO/GGD–97–34                                   OMB Control Number: 1545–1751.                        OMB Control Number: 1545–2066.
                                                  recommended that IRS develop a form                        Type of Review: Extension without                     Type of Review: Extension without
                                                  to make relief easier for the public to                 change of a currently approved                        change of a currently approved
                                                  request.                                                collection.                                           collection.


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                                                                                 Federal Register / Vol. 82, No. 77 / Monday, April 24, 2017 / Notices                                                  18973

                                                     Abstract: Form 8874–B is used for                    expands, or establishes a manufacturing               11, 2010 and subsequent calendar years,
                                                  qualified Community Development                         facility for the production of certain                and provides that such civilian spouses
                                                  Entities (CDEs) to provide notification to              energy related property. A taxpayer                   should follow the applicable procedures
                                                  any taxpayer holder of a qualified equity               must submit, for each qualifying                      described in Notice 2010–30.
                                                  investment (including prior holders)                    advanced energy project: (1) An                         Form: None.
                                                  that a recapture event has occurred.                    application for certification by the DOE                Affected Public: Individuals or
                                                  This form is used to make the                           (‘‘application for DOE certification’’),              Households.
                                                  notification as required under                          and (2) an application for certification                Estimated Total Annual Burden
                                                  Regulations section 1.45D–1(g)(2)(i)(B).                under § 48C(d)(2) by the Service                      Hours: 6,200.
                                                     Form: 8874–B.                                        (‘‘application for § 48C certification’’).              Title: Hiring Incentives to Restore
                                                     Affected Public: Businesses or other                 Both applications may be submitted                    Employment (HIRE) Act Employee
                                                  for-profits.                                            only during the 2-year period beginning               Affidavit.
                                                     Estimated Total Annual Burden                        on August 14, 2009. Certification will be               OMB Control Number: 1545–2173.
                                                  Hours: 2,755.                                           issued and credits will be allocated to                 Type of Review: Extension without
                                                     Title: S Corporation Guidance under                  projects in annual allocation rounds.                 change of a currently approved
                                                  AJCA of 2004 (TD 9422 Final—REG–                        The initial allocation round was                      collection.
                                                  143326–05).                                             conducted in 2009–10, and if necessary,                 Abstract: This form was created in
                                                     OMB Control Number: 1545–2114.                       additional allocation rounds in 2010–                 response to the Hiring Incentives to
                                                     Type of Review: Extension without                    11.                                                   Restore Employment (HIRE) Act, which
                                                  change of a currently approved                             Form: None.                                        was signed on March 18, 2010. The form
                                                  collection.                                                Affected Public: Businesses or other               was developed as a template for the
                                                     Abstract: This document contains                     for-profits.                                          convenience of employers who must
                                                  final regulations that provide guidance                    Estimated Total Annual Burden                      collect affidavits from qualifying
                                                  regarding certain changes made to the                   Hours: 55,000.                                        employees. The form is not filed; rather
                                                  rules governing S corporations under                       Title: Notice 2010–30/Notice 2012–                 an employer must retain the affidavit in
                                                  the American Jobs Creation Act of 2004                  41—Transitional Guidance for                          order to justify claiming certain HIRE
                                                  and the Gulf Opportunity Zone Act of                    Taxpayers Claiming Relief Under the                   Act benefits. A model form is needed as
                                                  2005. The final regulations replace                     Military Spouses Residency Relief Act                 soon as possible so that employers can
                                                  obsolete references in the current                      for Taxable Year 2009 and Subsequent                  begin confidently claiming payroll
                                                  regulations and allow taxpayers to make                 Years.                                                exemptions.
                                                  proper use of the provisions that made                     OMB Control Number: 1545–2169.                       Form: W–11.
                                                  changes to prior law. The final                            Type of Review: On April 15, 2010,
                                                                                                                                                                  Affected Public: Businesses or other
                                                  regulations include guidance on the S                   the Department of the Treasury
                                                                                                                                                                for-profits.
                                                  corporation family shareholder rules,                   (Treasury Department) and the Internal
                                                                                                                                                                  Estimated Total Annual Burden
                                                  the definitions of ‘‘powers of                          Revenue Service (IRS) published Notice
                                                                                                                                                                Hours: 227,000.
                                                  appointment’’ and ‘‘potential current                   2010–30, 2010–18 I.R.B. 650, which
                                                                                                          provides relief and procedures for                       Authority: 44 U.S.C. 3501 et seq.
                                                  beneficiaries’’ (PCBs) with regard to
                                                  electing small business trusts (ESBTs),                 certain taxpayers who are spouses                       Dated: April 19, 2017.
                                                  the allowance of suspended losses to the                (civilian spouses) of active duty                     Jennifer P. Leonard,
                                                  spouse or former spouse of an S                         members of the uniformed services                     Treasury PRA Clearance Officer.
                                                  corporation shareholder, and relief for                 (service members). The relief and
                                                                                                                                                                [FR Doc. 2017–08203 Filed 4–21–17; 8:45 am]
                                                  inadvertently terminated or invalid                     procedures were made available to
                                                                                                                                                                BILLING CODE 4830–01–P
                                                  qualified subchapter S subsidiary                       civilian spouses who (A) accompany
                                                  (QSub) elections. The final regulations                 their service member spouses to a
                                                  affect S corporations and their                         military duty station in American
                                                                                                          Samoa, Guam, the Northern Mariana                     DEPARTMENT OF VETERANS
                                                  shareholders.                                                                                                 AFFAIRS
                                                     Form: None.                                          Islands (NMI), Puerto Rico, or the U.S.
                                                     Affected Public: Businesses or other                 Virgin Islands (USVI) (each a ‘‘U.S.
                                                                                                                                                                Advisory Committee on Former
                                                  for-profits.                                            territory’’) and claim residence or
                                                                                                                                                                Prisoners of War; Notice of Meeting
                                                     Estimated Total Annual Burden                        domicile (tax residence) in one of the 50
                                                  Hours: 26,000.                                          States or the District of Columbia under                 The Department of Veterans Affairs
                                                     Title: Qualifying Advanced Energy                    the Military Spouses Residency Relief                 (VA) gives notice under the Federal
                                                  Project Credit—Notice 2013–12.                          Act (MSRRA) or (B) accompany their                    Advisory Committee Act, 5 U.S.C., App.
                                                     OMB Control Number: 1545–2151.                       service member spouses to a military                  2, that the Advisory Committee on
                                                     Type of Review: Extension without                    duty station in one of the 50 States or               Former Prisoners of War (FPOW) will
                                                  change of a currently approved                          the District of Columbia and claim tax                meet May 17–19, 2017, from 9:00 a.m.–
                                                  collection.                                             residence in a U.S. territory under                   4:30 p.m. CST at the Southeast
                                                     Abstract: This notice supersedes                     MSRRA. The relief and procedures set                  Louisiana VA Medical Center, 2400
                                                  Notice 2009–72 and establishes the                      forth in Notice 2010–30 were initially                Canal Street, New Orleans, LA 70119.
                                                  qualifying advanced energy project                      available for the taxable year 2009. On               Sessions are open to the public, except
                                                  program (‘‘advanced energy program’’)                   June 07, 2012, the Treasury Department                when the Committee is conducting a
                                                  under § 48C(d) of the Internal Revenue                  and the IRS published Notice 2012–41,                 tour of VA facilities. Tours of VA
jstallworth on DSK7TPTVN1PROD with NOTICES




                                                  Code and announces an initial                           which extended the relief and                         facilities are closed, to protect Veterans’
                                                  allocation round of the qualifying                      procedures announced in Notice 2010–                  privacy and personal information, in
                                                  advanced energy project credit                          30 to the subsequent taxable years. This              accordance with 5 U.S.C. 552b(c)(6).
                                                  (‘‘advanced energy credit’’) to qualifying              notice further extends the relief set forth              The purpose of the Committee is to
                                                  advanced energy projects under the                      in Notice 2010–30 for civilian spouses                advise the Secretary of Veterans Affairs
                                                  advanced energy program. A qualifying                   described in the prior paragraph to                   on the administration of benefits under
                                                  advanced energy project re-equips,                      taxable years beginning after November                Title 38 U.S.C., for Veterans who are


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Document Created: 2017-04-22 00:11:11
Document Modified: 2017-04-22 00:11:11
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
ActionNotice.
DatesComments should be received on or before May 24, 2017 to be assured of consideration.
ContactCopies 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 Citation82 FR 18971 

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