82 FR 26842 - Proposed Collection; Comment Request for Form 1099-Q

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 82, Issue 110 (June 9, 2017)

Page Range		26842-26842
FR Document		2017-11948

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 1099-Q, Payments From Qualified Education Programs (Under Sections 529 and 530).

Federal Register, Volume 82 Issue 110 (Friday, June 9, 2017)

[Federal Register Volume 82, Number 110 (Friday, June 9, 2017)]
[Notices]
[Page 26842]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2017-11948]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Form 1099-Q

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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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 1099-Q, Payments From Qualified Education 
Programs (Under Sections 529 and 530).

DATES: Written comments should be received on or before August 8, 2017 
to be assured of consideration.

ADDRESSES: Direct all written comments to Laurie Brimmer, Internal 
Revenue Service, room 6526, 1111 Constitution Avenue NW., Washington, 
DC 20224.
    Requests for additional information or copies of the form(s) and 
instructions should be directed to LaNita Van Dyke, Internal Revenue 
Service, room 6526, 1111 Constitution Avenue NW., Washington, DC 20224, 
or through the internet at [email protected].

SUPPLEMENTARY INFORMATION: 
    Title: Payments From Qualified Education Programs (Under Sections 
529 and 530)
    OMB Number: 1545-1760.
    Form Number: 1099-Q.
    Abstract: Form 1099-Q is used to report distributions from private 
and state qualified tuition programs as required under Internal Revenue 
Code sections 529 and 530.
    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: Business or other for-profit organizations.
    Estimated Number of Respondents: 2,409,500.
    Estimated Time per Respondent: 13 minutes.
    Estimated Total Annual Burden Hours: 530,090.
    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: June 5, 2017.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2017-11948 Filed 6-8-17; 8:45 am]
 BILLING CODE 4830-01-P

26842 Federal Register / Vol. 82, No. 110 / Friday, June 9, 2017 / Notices

Paperwork Reduction Act of 1995. performance of the functions of the OMB Number: 1545–1760.
Currently, the IRS is soliciting agency, including whether the Form Number: 1099–Q.
comments concerning Form 5330, information shall have practical utility; Abstract: Form 1099–Q is used to
Return of Excise Taxes Related to (b) the accuracy of the agency’s estimate report distributions from private and
Employee Benefit Plans. of the burden of the collection of state qualified tuition programs as
DATES: Written comments should be information; (c) ways to enhance the required under Internal Revenue Code
received on or before August 8, 2017 to quality, utility, and clarity of the sections 529 and 530.
be assured of consideration. information to be collected; (d) ways to Current Actions: There are no changes
ADDRESSES: Direct all written comments minimize the burden of the collection of being made to the form at this time.
to Laurie Brimmer, Room 6526, 1111 information on respondents, including Type of Review: Extension of a
Constitution Avenue NW., Washington, through the use of automated collection currently approved collection.
DC 20224. Requests for additional techniques or other forms of information
Affected Public: Business or other for-
information or copies of the form and technology; and (e) estimates of capital
profit organizations.
instructions should be directed to or start-up costs and costs of operation,
maintenance, and purchase of services Estimated Number of Respondents:
LaNita Van Dyke, at Internal Revenue 2,409,500.
Service, Room 6526, 1111 Constitution to provide information.
Estimated Time per Respondent: 13
Avenue NW., Washington, DC 20224, or Approved: June 5, 2017. minutes.
through the internet, at Laurie Brimmer, Estimated Total Annual Burden
Lanita.VanDyke@irs,gov. Senior Tax Analyst. Hours: 530,090.
SUPPLEMENTARY INFORMATION: [FR Doc. 2017–11949 Filed 6–8–17; 8:45 am] The following paragraph applies to all
Title: Return of Excise Taxes Related BILLING CODE 4830–01–P of the collections of information covered
to Employee Benefit Plans.
by this notice:
OMB Number: 1545–0575.
Form Number: 5330. An agency may not conduct or
DEPARTMENT OF THE TREASURY sponsor, and a person is not required to
Abstract: Abstract: Internal Revenue
Code sections 4971, 4972, 4973(a)(3), Internal Revenue Service respond to, a collection of information
4975, 4976, 4977, 4978, 4978A, 4978B, unless the collection of information
4979, 4979A and 4980 impose various Proposed Collection; Comment displays a valid OMB control number.
excise taxes in connection with Request for Form 1099–Q Books or records relating to a
employee benefit plans. Form 5330 is collection of information must be
AGENCY: Internal Revenue Service (IRS), retained as long as their contents may
used to compute and collect these taxes. Treasury.
Current Actions: There are no changes become material in the administration
ACTION: Notice and request for of any internal revenue law. Generally,
being made to the form at this time.
Type of Review: Extension of a comments. tax returns and tax return information
currently approved collection. SUMMARY: The Department of the are confidential, as required by 26
Affected Public: Businesses or other Treasury, as part of its continuing effort U.S.C. 6103.
for-profits. to reduce paperwork and respondent Request for Comments: Comments
Estimated Number of Responses: burden, invites the general public and submitted in response to this notice will
8,403. other Federal agencies to take this be summarized and/or included in the
Estimated Time per Respondent: request for OMB approval. All
opportunity to comment on proposed
64.28 hours. comments will become a matter of
and/or continuing information
Estimated Total Annual Burden public record. Comments are invited on:
collections, as required by the
Hours: 540,145. (a) Whether the collection of
The following paragraph applies to all Paperwork Reduction Act of 1995.
Currently, the IRS is soliciting information is necessary for the proper
of the collections of information covered performance of the functions of the
by this notice: comments concerning Form 1099–Q,
Payments From Qualified Education agency, including whether the
An agency may not conduct or information shall have practical utility;
sponsor, and a person is not required to Programs (Under Sections 529 and 530).
(b) the accuracy of the agency’s estimate
respond to, a collection of information DATES: Written comments should be
of the burden of the collection of
unless the collection of information received on or before August 8, 2017 to
information; (c) ways to enhance the
displays a valid OMB control number. be assured of consideration.
quality, utility, and clarity of the
Books or records relating to a collection ADDRESSES: Direct all written comments information to be collected; (d) ways to
of information must be retained as long to Laurie Brimmer, Internal Revenue minimize the burden of the collection of
as their contents may become material Service, room 6526, 1111 Constitution information on respondents, including
in the administration of any internal Avenue NW., Washington, DC 20224. through the use of automated collection
revenue law. Generally, tax returns and Requests for additional information or techniques or other forms of information
tax return information are confidential, copies of the form(s) and instructions technology; and (e) estimates of capital
as required by 26 U.S.C. 6103. should be directed to LaNita Van Dyke, or start-up costs and costs of operation,
Request for Comments: Comments Internal Revenue Service, room 6526, maintenance, and purchase of services
submitted in response to this notice will 1111 Constitution Avenue NW., to provide information.
be summarized and/or included in the Washington, DC 20224, or through the
mstockstill on DSK30JT082PROD with NOTICES

internet at Lanita.VanDyke@irs.gov. Approved: June 5, 2017.
request for OMB approval. All
comments will become a matter of SUPPLEMENTARY INFORMATION: Laurie Brimmer,
public record. Comments are invited on: Title: Payments From Qualified Senior Tax Analyst.
(a) Whether the collection of Education Programs (Under Sections [FR Doc. 2017–11948 Filed 6–8–17; 8:45 am]
information is necessary for the proper 529 and 530) BILLING CODE 4830–01–P

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Document Created: 2017-06-09 01:11:38
Document Modified: 2017-06-09 01:11:38

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 August 8, 2017 to be assured of consideration.
FR Citation		82 FR 26842

82 FR 26842 - Proposed Collection; Comment Request for Form 1099-Q

DEPARTMENT OF THE TREASURYInternal Revenue Service

Federal Register Volume 82, Issue 110 (June 9, 2017)

DEPARTMENT OF THE TREASURY
Internal Revenue Service