82_FR_30124 82 FR 29999 - Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple IRS Information Collection Requests

82 FR 29999 - Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple IRS Information Collection Requests

DEPARTMENT OF THE TREASURY

Federal Register Volume 82, Issue 125 (June 30, 2017)

Page Range29999-30003
FR Document2017-13593

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 125 (Friday, June 30, 2017)
[Federal Register Volume 82, Number 125 (Friday, June 30, 2017)]
[Notices]
[Pages 29999-30003]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2017-13593]


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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 July 31, 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

[[Page 30000]]

Ave. NW., Suite 8142, Washington, DC 20220, or email at 
[email protected].

FOR FURTHER INFORMATION CONTACT: Copies of the submissions may be 
obtained from Jennifer Leonard 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: Employer's Annual Tax Return for Agricultural Employees.
    OMB Control Number: 1545-0035.
    Type of Review: Revision of a currently approved collection.
    Abstract: Sections 3101(a) and (b), and 3111(a) and (b), 3402(p), 
and 6011(a) and (b) of the Internal Revenue Code and sections 
31.6011(a)-1 and 31.6011(a)-4 of the Employment Tax Regulations require 
agricultural employers to report (a) the employees' and employers' FICA 
taxes on wages and (b) the amounts withheld for income tax. Form 943 is 
used for this purpose. Sections 3101(a) and (b), 3111(a) and (b), and 
6011(a) and (b) of the Internal Revenue Code and section 31.6011(a)-1 
of the Employment Tax Regulations require agricultural employers in 
Puerto Rico to report the employees' and employers' FICA taxes on 
wages. Form 943-PR is used for this purpose. Section 6302(c) of the 
Internal Revenue Code and section 31.6302-l(g) of the Employment Tax 
Regulations require agricultural employers who are semiweekly 
depositors to deposit the taxes accumulated during the semiweekly 
period within 3 banking days of the end of the period. Section 31.6302-
l(c)(3) of the Employment Tax Regulations requires that agricultural 
employers, who on any day within a deposit period accumulate $100,000 
or more of employment taxes, must deposit them by the close of the next 
banking day. Forms 943-A and 943A-PR are optional forms that may be 
used by agricultural employers to show their tax liabilities for the 
semiweekly periods and $100,000 one-day rule. Form 943-X is used to 
correct errors made on Form 943, Employer's Annual Federal Tax Return 
for Agricultural Employees, for one year only. Form 943-X-PR, for use 
in Puerto Rico, is used to correct errors made on Form 943, Employer's 
Annual Federal Tax Return for Agricultural Employees, for one year 
only. (Use este formulario para corregir errores hechos en el 
Formulario 943-PR, Planilla para la Declaraci[oacute]n Anual de la 
Contribuci[oacute]n Federal del Patrono de Empleados Agr[iacute]colas, 
para un solo a[ntilde]o.) Form 943 Sch R allows (1) an agent appointed 
by an employer or payer or (2) a customer who enters into a contract 
that meets the requirements under 7705(e)(2) or (3) a client who enters 
into a service agreement described under Regulations section 31.3504-
2(b)(2) with a Certified Professional Employer Organization, to 
allocate information reported on Form 943 to each client.
    Form: 943,943-PR, 943-A, 943A-PR, 943-X, 943X-PR, 943-R.
    Affected Public: Businesses or other for-profits, Farms.
    Estimated Total Annual Burden Hours: 10,883,138.

    Title: Form 1023--Application for Recognition of Exemption Under 
Section 501(c)(3) of the Internal Revenue Code and Form 1023-EZ, 
Streamlined.
    OMB Control Number: 1545-0056.
    Type of Review: Revision of a currently approved collection.
    Abstract: Form 1023 is filed by applicants seeking Federal income 
tax exemption as organization described in section 501(c)(3). IRS uses 
the information to determine if the applicant is exempt and whether the 
applicant is a private foundation. Form 1023-EZ is a simplified version 
of Form 1023, to be filed by organizations who meet certain criteria.
    Form: 1023, 1023-EZ.
    Affected Public: Not-for-profit institutions.
    Estimated Total Annual Burden Hours: 4,714,236.

    Title: Foreign Tax Credit (Individual, Estate, or Trust).
    OMB Control Number: 1545-0121.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: Form 1116 is used by individuals (including nonresident 
aliens) estates or trusts that paid foreign income taxes on U.S. 
taxable income to compute the foreign tax credit. This information is 
used by the IRS to verify the foreign tax credit.
    Form: 116.
    Affected Public: Individuals or Households.
    Estimated Total Annual Burden Hours: 25,066,693.

    Title: Application for Approval of Prototype Simplified Employee 
Pension (SEP) or Savings Incentive Match Plan for Employees of Small 
Employers (SIMPLE IRA Plan).
    OMB Control Number: 1545-0199.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: This form is used by banks, credit unions, insurance 
companies, and trade or professional associations to apply for approval 
of a Simplified Employee Pension Plan or Savings Incentive Match Plan 
to be used by more than one employer. The data collected is used to 
determine if the prototype plan submitted is an approved plan.
    Form: 5306A.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 407.

    Title: Safe-harbor lease information returns.
    OMB Control Number: 1545-0923.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: These regulations provide guidance to persons executing 
lease agreements involving tax-exempt entities under section 168(h) of 
the Internal Revenue Code. The regulations are necessary to implement 
congressionally enacted legislation and elections for certain 
previously tax-exempt organizations and certain tax-exempt controlled 
entities.
    Form: None.
    Affected Public: Not-for-profit institutions.
    Estimated Total Annual Burden Hours: 3,000.

    Title: Estimated Income Tax for Estates and Trusts.
    OMB Control Number: 1545-0971.
    Type of Review: Extension without change of a currently approved 
collection.
    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. For first-time filers, the form is 
available in an Over The Counter (OTC) version at IRS offices. For 
previous filers, the form is sent to them by the IRS with preprinted 
vouchers in the Optical Character Resolution (OCR) version.
    Form: 1041-ES.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 3,161,236.

    Title: Form 1099-S--Proceeds From Real Estate Transactions.
    OMB Control Number: 1545-0997.
    Type of Review: Revision of a currently approved collection.
    Abstract: Form 1099-S is used by the real estate reporting person 
to report proceeds from a real estate transaction to the IRS.
    Form: 1099-S.

[[Page 30001]]

    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 411,744.

    Title: Form 8655-Reporting Agent Authorization; Revenue Procedure 
2012-32.
    OMB Control Number: 1545-1058.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: Form 8655: Allows a taxpayer to designate a reporting 
agent to file certain employment tax returns electronically, and to 
submit Federal tax deposits. This form allows IRS to disclose tax 
account information and to provide duplicate copies of taxpayer 
correspondence to authorized agents. Reporting agents are persons or 
organizations preparing and filing electronically the federal tax 
returns and/or submitting federal tax deposits. Revenue Procedure 2012-
32. This revenue procedure provides the requirements for completing and 
submitting Form 8655, Reporting Agent Authorization (Authorization). An 
Authorization allows a taxpayer to designate a Reporting Agent to 
perform the following acts on behalf of a taxpayer.
    Form: 8655.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 819,050.

    Title: Enhanced Oil Recovery Credit.
    OMB Control Number: 1545-1292.
    Type of Review: Revision of a currently approved collection.
    Abstract: This regulation provides guidance concerning the costs 
subject to the enhanced oil recovery credit, the circumstances under 
which the credit is available, and procedures for certifying to the 
Internal Revenue Service that a project meets the requirements of 
section 43(c) of the Internal Revenue Code.
    Form: 8830.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 12,527.

    Title: CO-88-90 (TD 8530) Limitation on Net Operating Loss 
Carryforwards and Certain Built-in Losses Following Ownership Change; 
Special Rule for Value of a Loss Corporation Under the Jurisdiction.
    OMB Control Number: 1545-1324.
    Type of Review: Revision of a currently approved collection.
    Abstract: This information serves as evidence of an election to 
apply section 382(1)(6) in lieu of section 382(1)(5) and an election to 
apply the provisions of the regulations. It is required by the Internal 
Revenue Service to assure that the proper amount of carryover 
attributes are used by a loss corporation following specified types of 
ownership changes.
    Form: None.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 63.

    Title: TD 8566 (Final)--General Asset Accounts Under the 
Accelerated Cost Recovery System.
    OMB Control Number: 1545-1331.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: The regulations describe the time and manner of making 
the election described in IRC Section 168(i)(4). Basic information 
regarding this election is necessary to monitor compliance with the 
rules in the IRC Section 168.
    Form: None.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 250.

    Title: Cognitive and Psychological Research.
    OMB Control Number: 1545-1349.
    Type of Review: Revision of a currently approved collection.
    Abstract: The proposed research will improve the quality of the 
data collection by examining the psychological and cognitive aspects of 
methods and procedures such as: interviewing processes, forms redesign, 
survey and tax collection technology and operating procedures (internal 
and external in nature).
    Form: None.
    Affected Public: Individuals and Businesses, other for-profit 
organizations.
    Estimated Total Annual Burden Hours: 18,000.

    Title: Form 8866-Interest Computation Under the Look-Back Method 
for Property Depreciated Under the Income Forecast Method.
    OMB Control Number: 1545-1622.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: The Small Business Job Protection Act of 1996 requires 
taxpayers whom claim depreciation deductions on property placed in 
service after September 13, 1995, under the income forecast method to 
pay (allow taxpayers to receive) interest based on the recalculation of 
depreciation. Form 8866 must be used in order to compute and report 
interest due or to be refunded under IRC 167 (g)(2). The IRS uses Form 
8866 to determine if the interest has been figured correctly.
    Form: 8866.
    Affected Public: Individuals or households.
    Estimated Total Annual Burden Hours: 45,738.

    Title: Extraterritorial Income Exclusion Elections.
    OMB Control Number: 1545-1731.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: A taxpayer that wants to revoke its election to be 
treated as a domestic corporation for all purposes of the Internal 
Revenue Code (Code) must file a revocation statement with the Internal 
Revenue Service (IRS). This revenue procedure provides guidance for 
implementing the elections (and revocation of such elections) 
established under the ``FSC Repeal and Extraterritorial Income 
Exclusion Act of 2000.''
    Form: None.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 19.

    Title: Summary of Archer MSAs.
    OMB Control Number: 1545-1743.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: This form is used by the IRS to determine whether 
numerical limits set forth in section 220(j)(1) have been exceeded.
    Form: 8851.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 1,540,000.

    Title: Revenue Procedure 2004-29--Statistical Sampling in Sec. 274 
Context.
    OMB Control Number: 1545-1847.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: For taxpayers desiring to establish for purposes of Sec. 
274(n) (2), (A), (C), (D), or (E) that a portion of the total amount of 
substantiated expenses incurred for meals and entertainment is excepted 
from the 50% limitation of Sec. 274(n), the revenue procedure requires 
that taxpayers maintain adequate documentation to support the 
statistical application, sample unit findings, and all aspects of the 
sample plan.
    Form: None.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 3,200.


[[Page 30002]]


    Title: Revenue Procedure 2010-52, Extension of the Amortization 
Period for Plan Sponsor of a Multiemployer Pension Plan.
    OMB Control Number: 1545-1890.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: This revenue procedure describes the process for 
obtaining an extension of the amortization period for the minimum 
funding standards set forth in section 412(e) of the Code.
    Form: None.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 2,500.

    Title: Form 13560, Health Plan Administrator (HPA) Return of Funds.
    OMB Control Number: 1545-1891.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: Form 13560 is completed by Health Plan Administrators 
(HPAs) and accompanies a return of funds in order to ensure proper 
handling. This form serves as supporting documentation for any funds 
returned by an HPA and clarifies where the payment should be applied 
and why it is being sent.
    Form: 13560.
    Affected Public: State, Local, and Tribal Government.
    Estimated Total Annual Burden Hours: 50.

    Title: Rollover of Gain from Qualified Small Business Stock to 
Another Qualified Small Business Stock.
    OMB Control Number: 1545-1893.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: These regulations relating to the application of section 
1045 of the Internal Revenue Code (Code) to partnerships and their 
partners and provide rules regarding the deferral of gain on a 
partnership's sale of qualified small business stock (QSB stock) and a 
partner's sale of QSB stock distributed by a partnership. These 
regulations also provide rules for a taxpayer (other than a C 
corporation) who sells QSB stock and purchases replacement QSB stock 
through a partnership.
    Form: None.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 1,500.

    Title: (TD 9212) Final, Source of Compensation for Labor or 
Personal Services.
    OMB Control Number: 1545-1900.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: The regulation describes the appropriate bases for 
determining the source of income from labor or personal services 
performed partly within and partly without the United States. The 
information required in Sec. 1.861-4(b)(2)(ii)(D) and (D)(6) will 
enable an employee to source certain fringe benefits on a geographical 
basis. The collections of information will allow the IRS to verify 
these determinations.
    Form: None.
    Affected Public: Individuals or Households.
    Estimated Total Annual Burden Hours: 10,000.

    Title: TD 9210--LIFO Recapture Under Section 1363(d).
    OMB Control Number: 1545-1906.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: This collection of information is required to inform the 
IRS of partnerships electing to increase the basis of inventory to 
reflect any amount included in a partner's income under section 
1363(d). Section 1.1363-2(e)(ii) allows a partnership to elect to 
adjust the basis of its inventory to take account of LIFO recapture. 
Section 1.1363-2(e)(3) provides guidance on how to make this election.
    Form: None.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 200.

    Title: Form 14134, Application for Certificate of Subordination of 
Federal Tax Lien.
    OMB Control Number: 1545-2174.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: The collection of information is required by 26 CFR 
301.6325-1(b)(5) for consideration of the United States discharging 
property from the federal tax lien and is required by 26 CFR 301.6325-
1(d)(4) for consideration that the United States subordinate its 
interest in property. These forms will provide guidance to ensure 
proper documentation is submitted to the Agency.
    Form: 14134, 14135.
    Affected Public: Businesses or other for-profits, Farms, Not-for-
profit institutions.
    Estimated Total Annual Burden Hours: 22,665.

    Title: Affordable Care Act Notice Relating to Rescissions.
    OMB Control Number: 1545-2180.
    Type of Review: Revision of a currently approved collection.
    Abstract: This document contains interim final regulations 
implementing the rules for group health plans and health insurance 
coverage in the group and individual markets under provisions of the 
Affordable Care Act regarding preexisting condition exclusions, 
lifetime and annual dollar limits on benefits, rescissions, prohibition 
on discrimination in favor of highly compensated individuals, and 
patient protections.
    Form: None.
    Affected Public: Businesses or other for-profits, Not-for-profit 
institutions.
    Estimated Total Annual Burden Hours: 20.

    Title: REG-118315-12 (FINAL), Health Insurance Providers Fee and 
Form 8963, Report of Health Insurance Provider Information.
    OMB Control Number: 1545-2249.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: The Affordable Care Act imposes an annual fee on health 
insurance providers that provide health insurance for United States 
health risks (a covered entity). IRS final regulations, which 
implements the Affordable Care Act, describe how the IRS will 
administer the health insurance providers fee. This information 
collection covered under this request are the recordkeeping 
requirements prescribed in Sec.  57.2(e)(2) that each member of a 
controlled group are to maintain records of consent to the controlled 
group's selection of the designated entity. Reporting requirements 
under Sec.  57.3 will be reported through Form 8963, ``Report of Health 
Insurance Provider Information''. File Form 8963, Report of Health 
Insurance Provider Information, to report net premiums written for 
health insurance of United States health risks. The information 
reported will be used by the IRS to calculate the annual fee on health 
insurance providers.
    Form: 8963.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 18,208.

    Title: Notice 2017-9--De Minimis Error Safe Harbor to the I.R.C. 
Sec. Sec.  6721 and 6722 Penalties.
    OMB Control Number: 1545-2270.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: Under 6722(c)(3)(B) payees may elect that an exception to 
penalties not apply so that penalties may apply if payors don't provide 
corrected returns and statements. The collection of information will be 
this election, a retraction of the election, or specified

[[Page 30003]]

retention of records of elections or retractions. The collection is 
necessary for the effective operation of the exception and election 
framework. Respondents are payees or payors.
    Form: None.
    Affected Public: Individuals or Households.
    Estimated Total Annual Burden Hours: 760,569.

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

    Dated: June 23, 2017.
Jennifer P. Leonard,
Treasury PRA Clearance Officer.
[FR Doc. 2017-13593 Filed 6-29-17; 8:45 am]
 BILLING CODE 4830-01-P



                                                                                  Federal Register / Vol. 82, No. 125 / Friday, June 30, 2017 / Notices                                                  29999

                                                     Registration ID 1027739339715                           Street, Sevastopol, Crimea 299011,                    CAPITAL; a.k.a. IFD–KAPITAL; a.k.a.
                                                     (Russia); Tax ID No. 7744001673                         Ukraine; Bld. 66, Kirova Avenue,                      ZAKRYTOE AKTSIONERNOE
                                                     (Russia); Government Gazette Number                     Simferopol, Crimea, Ukraine; Bld. 36,                 OBSHCHESTVO ‘IFD KAPITAL’;
                                                     40199908 (Russia) [UKRAINE–                             Kulakova Street, Sevastopol, Crimea,                  f.k.a. ZAKRYTOE AKTSIONERNOE
                                                     EO13685].                                               Ukraine; alt. SWIFT/BIC TAAARU8Y;                     OBSHCHESTVO IFD KARITAL), 6
                                                  2. JOINT STOCK COMMERCIAL BANK                             BIK (RU) 049805709; Registration ID                   naberezhnaya, Krasnopresnenskaya,
                                                     RUBLEV (a.k.a. AKTSIONERNOE                             1021400000380 (Russia); Tax ID No.                    Moscow 123100, Russia; Web site
                                                     OBSHCHESTVO KOMMERCHESKI                                1435126628 (Russia); Government                       www.ifdk.com; Email Address info@
                                                     BANK RUBLEV; a.k.a. BANK                                Gazette Number 09287233 (Russia);                     ifdk.com; Registration ID
                                                     RUBLEV; a.k.a. JSC CB ‘RUBLEV’;                         License 1249 (Russia) [UKRAINE–                       1027703007452 (Russia); Tax ID No.
                                                     a.k.a. RUBLEV BANK), Elokhovsky                         EO13685].                                             7703354743 (Russia); Government
                                                     passage, Building 3, p. 2, Metro—                    6. VVB, PAO (f.k.a. COMMERCIAL                           Gazette Number 59109241 (Russia)
                                                     Baumanskaya, Moscow 105066,                             JOINT-STOCK INCORPORATION                             [UKRAINE–EO13685].
                                                     Russia; 12 Sevastopol Street,                           BANK YAROSLAVICH; f.k.a.                            10. RIVIERA SUNRISE RESORT & SPA
                                                     Simferopol, Crimea, Ukraine; 6 Gogol                    KOMMERCHESKI BANK                                     (a.k.a. RIVIERA SUNRISE RESORT
                                                     Street, Sevastopol, Crimea, Ukraine;                    YAROSLAVICH, PAO; a.k.a. PJSC                         AND SPA), Lenin St. 2, Alushta,
                                                     alt. SWIFT/BIC COUE RU MM; BIK                          BANK VVB; a.k.a. PUBLIC JOINT-                        Crimea 29850, Ukraine; Email
                                                     (RU) 044525253; Registration ID                         STOCK COMPANY BANK VVB; a.k.a.                        Address info.alushta@
                                                     1027700159233 (Russia); Tax ID No.                      PUBLICHNOE AKTSIONERNOE                               rivierasunrise.com [UKRAINE–
                                                     7744001151 (Russia); Government                         OBSHCHESTVO BANK VVB; a.k.a.                          EO13685].
                                                     Gazette Number 40100094 (Russia)                        PUBLICHNOYE JOINT-STOCK                             11. PLAKSINA, Olga (a.k.a. PLAKSINA,
                                                     [UKRAINE–EO13685].                                      COMPANY BANK VVB), 3A ul., 4-ya                       Olga Vladimirovna), Russia; DOB 03
                                                  3. JOINT STOCK COMPANY BLACK                               Bastionnaya, Sevastopol, Crimea                       Mar 1974; POB Moscow, Russia;
                                                     SEA BANK OF DEVELOPMENT AND                             299011, Ukraine; Voronina, 10,                        Gender Female (individual)
                                                     RECONSTRUCTION (a.k.a.                                  Sevastopol, Crimea 299011, Ukraine;                   [UKRAINE–EO13685].
                                                     AKTSIONERNOE OBSHCHESTVO                                39A Ul. Suvorova, Sevastopol,                         Dated: June 23 2017.
                                                     CHERNOMORSKI BANK RAZVITIYA                             Crimea, Ukraine; 5 Per. Pionerskiy,                 Andrea M. Gacki,
                                                     I REKONSTRUKTSII; a.k.a. BANK                           Simferopol, Crimea, Ukraine; alt.                   Acting Director, Office of Foreign Assets
                                                     CHBRR, AO; f.k.a. BANK CHBRR,                           SWIFT/BIC YARO RU 21; BIK (RU)                      Control.
                                                     PAO; a.k.a. ‘CHERNOMORSKI BANK                          046711106; alt. BIK (RU) 043510133                  [FR Doc. 2017–13673 Filed 6–29–17; 8:45 am]
                                                     RAZVITIYA I REKONSTRUKTSII,                             [UKRAINE–EO13685].
                                                                                                                                                                 BILLING CODE 4810–AL–P
                                                     OTKRYTOE AKTSIONERNOE                                7. OBORONLOGISTIKA, OOO (a.k.a.
                                                     OBSHCHESTVO’; a.k.a. JSC ‘BLACK                         OBORONLOGISTICS LIMITED
                                                     SEA BANK FOR DEVELOPMENT &                              LIABILITY COMPANY; a.k.a.                           DEPARTMENT OF THE TREASURY
                                                     RECONSTRUCTION’; f.k.a. OPEN                            OBORONLOGISTICS LLC; a.k.a.
                                                     JOINT STOCK COMPANY BLACK                               OBORONLOGISTIKA LLC; a.k.a.                         Agency Information Collection
                                                     SEA DEVELOPMENT AND                                     OBSHCHESTVO S OGRANICHENNOI                         Activities; Submission for OMB
                                                     RECONSTRUCTION BANK), 24 ul.                            OTVETSTVENNOSTYU                                    Review; Comment Request; Multiple
                                                     Bolshevistskaya, Simferopol, Crimea                     ‘OBORONLOGISTIKA’), d. 18 str. 3                    IRS Information Collection Requests
                                                     295001, Ukraine; BIK (RU)                               prospekt Komsomolski, Moscow
                                                     043510101; Registration ID                              119021, Russia; ul. Goncharnaya,                    AGENCY: Departmental Offices, U.S.
                                                     1149102030186 (Russia); Tax ID No.                      house 28, building 2, Moscow 115172,                Department of the Treasury.
                                                     9102019769 (Russia); Government                         Russia; Web site Oboronlogistika.ru;                ACTION: Notice.
                                                     Gazette Number 00204814 (Russia);                       Email Address v.boyko@
                                                                                                                                                                 SUMMARY:   The Department of the
                                                     License 3527 (Russia) [UKRAINE–                         oboronservice.ru; alt. Email Address
                                                     EO13685].                                               Info@oboronlogistika.ru; Registration               Treasury will submit the following
                                                  4. JOINT-STOCK COMPANY                                     ID 1117746641572 (Russia); Tax ID                   information collection request(s) to the
                                                     COMMERCIAL BANK NORTH                                   No. 7718857267 (Russia); Government                 Office of Management and Budget
                                                     CREDIT (a.k.a. JSC CB NORTH                             Gazette Number 30167631 (Russia)                    (OMB) for review and clearance in
                                                     CREDIT; a.k.a. NORTH CREDIT                             [UKRAINE–EO13685].                                  accordance with the Paperwork
                                                     BANK), Building 27, Herzen Street,                   8. KPSK, OOO (a.k.a. OBSHCHESTVO S                     Reduction Act of 1995, on or after the
                                                     Vologda, Vologda Oblast 160000,                         OGRANICHENNOI                                       date of publication of this notice. The
                                                     Russia; Building 29a, Zhelyabova                        OTVETSTVENNOSTYU                                    public is invited to submit comments on
                                                     Street, Simferopol, Crimea 295011,                      ‘KRYMSKAYA PERVAYA                                  the collection(s) listed below.
                                                     Ukraine; ul. Gertsena 27, Vologda,                      STRAKHOVAYA KOMPANIYA’;                             DATES: Comments should be received on
                                                     Vologodskaya Oblast 160000, Russia;                     a.k.a. OOO ‘KRYMSKAYA PERVAYA                       or before July 31, 2017 to be assured of
                                                     alt. SWIFT/BIC NOCR RU 21; BIK                          STRAKHOVAYA KOMPANIYA’), 29                         consideration.
                                                     (RU) 041909769; Registration ID                         ul. Karla Marksa, Simferopol, Crimea                ADDRESSES: Send comments regarding
                                                     1022900001772 (Russia); Tax ID No.                      295006, Ukraine; Web site kpsk-                     the burden estimate, or any other aspect
                                                     2901009852 (Russia) [UKRAINE–                           ins.ru; Email Address kpsk-ins@                     of the information collection, including
                                                     EO13685].                                               yandex.ru; Registration ID                          suggestions for reducing the burden, to
                                                  5. TAATTA, AO (a.k.a. BANK TAATTA;                         1149102007933 (Russia); Tax ID No.                  (1) Office of Information and Regulatory
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                                                     a.k.a. BANK TAATTA                                      9102006047 (Russia); Government                     Affairs, Office of Management and
                                                     AKTSIONERNOE OBSHCHESTVO;                               Gazette Number 00132598 (Russia)                    Budget, Attention: Desk Officer for
                                                     a.k.a. JOINT STOCK COMPANY                              [UKRAINE–EO13685].                                  Treasury, New Executive Office
                                                     TAATTA BANK; a.k.a. JSC TAATTA                       9. IFDK, ZAO (a.k.a. CLOSED JOINT                      Building, Room 10235, Washington, DC
                                                     BANK), 36 ul. Chepalova, Yakutsk,                       STOCK COMPANY ‘IFD KAPITAL’;                        20503, or email at OIRA_Submission@
                                                     Sakha (Yakutiya) Resp. 677018,                          a.k.a. IFD KAPITAL; a.k.a. IFD                      OMB.EOP.gov and (2) Treasury PRA
                                                     Russia; Bld. 41, Bolshaya Morskaya                      KAPITAL GROUP; a.k.a. IFD–                          Clearance Officer, 1750 Pennsylvania


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                                                  30000                           Federal Register / Vol. 82, No. 125 / Friday, June 30, 2017 / Notices

                                                  Ave. NW., Suite 8142, Washington, DC                    appointed by an employer or payer or                   trade or professional associations to
                                                  20220, or email at PRA@treasury.gov.                    (2) a customer who enters into a                       apply for approval of a Simplified
                                                  FOR FURTHER INFORMATION CONTACT:                        contract that meets the requirements                   Employee Pension Plan or Savings
                                                  Copies of the submissions may be                        under 7705(e)(2) or (3) a client who                   Incentive Match Plan to be used by
                                                  obtained from Jennifer Leonard by                       enters into a service agreement                        more than one employer. The data
                                                  emailing PRA@treasury.gov, calling                      described under Regulations section                    collected is used to determine if the
                                                  (202) 622–0489, or viewing the entire                   31.3504–2(b)(2) with a Certified                       prototype plan submitted is an
                                                  information collection request at                       Professional Employer Organization, to                 approved plan.
                                                  www.reginfo.gov.                                        allocate information reported on Form                     Form: 5306A.
                                                                                                          943 to each client.                                       Affected Public: Businesses or other
                                                  SUPPLEMENTARY INFORMATION:
                                                                                                             Form: 943,943–PR, 943–A, 943A–PR,                   for-profits.
                                                  Internal Revenue Service (IRS)                          943–X, 943X–PR, 943–R.                                    Estimated Total Annual Burden
                                                     Title: Employer’s Annual Tax Return                     Affected Public: Businesses or other                Hours: 407.
                                                  for Agricultural Employees.                             for-profits, Farms.                                       Title: Safe-harbor lease information
                                                     OMB Control Number: 1545–0035.                          Estimated Total Annual Burden                       returns.
                                                     Type of Review: Revision of a                        Hours: 10,883,138.                                        OMB Control Number: 1545–0923.
                                                  currently approved collection.                             Title: Form 1023—Application for                       Type of Review: Extension without
                                                     Abstract: Sections 3101(a) and (b),                  Recognition of Exemption Under                         change of a currently approved
                                                  and 3111(a) and (b), 3402(p), and                       Section 501(c)(3) of the Internal                      collection.
                                                  6011(a) and (b) of the Internal Revenue                 Revenue Code and Form 1023–EZ,                            Abstract: These regulations provide
                                                  Code and sections 31.6011(a)–1 and                      Streamlined.                                           guidance to persons executing lease
                                                  31.6011(a)–4 of the Employment Tax                         OMB Control Number: 1545–0056.                      agreements involving tax-exempt
                                                  Regulations require agricultural                           Type of Review: Revision of a                       entities under section 168(h) of the
                                                  employers to report (a) the employees’                  currently approved collection.                         Internal Revenue Code. The regulations
                                                  and employers’ FICA taxes on wages                         Abstract: Form 1023 is filed by                     are necessary to implement
                                                  and (b) the amounts withheld for                        applicants seeking Federal income tax                  congressionally enacted legislation and
                                                  income tax. Form 943 is used for this                   exemption as organization described in                 elections for certain previously tax-
                                                  purpose. Sections 3101(a) and (b),                      section 501(c)(3). IRS uses the                        exempt organizations and certain tax-
                                                  3111(a) and (b), and 6011(a) and (b) of                 information to determine if the                        exempt controlled entities.
                                                  the Internal Revenue Code and section                   applicant is exempt and whether the                       Form: None.
                                                  31.6011(a)–1 of the Employment Tax                      applicant is a private foundation. Form                   Affected Public: Not-for-profit
                                                  Regulations require agricultural                        1023–EZ is a simplified version of Form                institutions.
                                                  employers in Puerto Rico to report the                  1023, to be filed by organizations who                    Estimated Total Annual Burden
                                                  employees’ and employers’ FICA taxes                    meet certain criteria.                                 Hours: 3,000.
                                                  on wages. Form 943–PR is used for this                     Form: 1023, 1023–EZ.                                   Title: Estimated Income Tax for
                                                  purpose. Section 6302(c) of the Internal                   Affected Public: Not-for-profit                     Estates and Trusts.
                                                  Revenue Code and section 31.6302–l(g)                   institutions.                                             OMB Control Number: 1545–0971.
                                                  of the Employment Tax Regulations                          Estimated Total Annual Burden                          Type of Review: Extension without
                                                  require agricultural employers who are                  Hours: 4,714,236.                                      change of a currently approved
                                                  semiweekly depositors to deposit the                       Title: Foreign Tax Credit (Individual,              collection.
                                                  taxes accumulated during the                            Estate, or Trust).                                        Abstract: Internal Revenue Code
                                                  semiweekly period within 3 banking                         OMB Control Number: 1545–0121.                      section 6654(1) imposes a penalty on
                                                  days of the end of the period. Section                     Type of Review: Extension without                   trusts, and in certain circumstances, a
                                                  31.6302–l(c)(3) of the Employment Tax                   change of a currently approved                         decedent’s estate, for underpayment of
                                                  Regulations requires that agricultural                  collection.                                            estimated tax. Form 1041–ES is used by
                                                  employers, who on any day within a                         Abstract: Form 1116 is used by                      the fiduciary to make the estimated tax
                                                  deposit period accumulate $100,000 or                   individuals (including nonresident                     payments. For first-time filers, the form
                                                  more of employment taxes, must deposit                  aliens) estates or trusts that paid foreign            is available in an Over The Counter
                                                  them by the close of the next banking                   income taxes on U.S. taxable income to                 (OTC) version at IRS offices. For
                                                  day. Forms 943–A and 943A–PR are                        compute the foreign tax credit. This                   previous filers, the form is sent to them
                                                  optional forms that may be used by                      information is used by the IRS to verify               by the IRS with preprinted vouchers in
                                                  agricultural employers to show their tax                the foreign tax credit.                                the Optical Character Resolution (OCR)
                                                  liabilities for the semiweekly periods                     Form: 116.                                          version.
                                                  and $100,000 one-day rule. Form 943–                       Affected Public: Individuals or                        Form: 1041–ES.
                                                  X is used to correct errors made on                     Households.                                               Affected Public: Businesses or other
                                                  Form 943, Employer’s Annual Federal                        Estimated Total Annual Burden                       for-profits.
                                                  Tax Return for Agricultural Employees,                  Hours: 25,066,693.                                        Estimated Total Annual Burden
                                                  for one year only. Form 943–X–PR, for                      Title: Application for Approval of                  Hours: 3,161,236.
                                                  use in Puerto Rico, is used to correct                  Prototype Simplified Employee Pension                     Title: Form 1099–S—Proceeds From
                                                  errors made on Form 943, Employer’s                     (SEP) or Savings Incentive Match Plan                  Real Estate Transactions.
                                                  Annual Federal Tax Return for                           for Employees of Small Employers                          OMB Control Number: 1545–0997.
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                                                  Agricultural Employees, for one year                    (SIMPLE IRA Plan).                                        Type of Review: Revision of a
                                                  only. (Use este formulario para corregir                   OMB Control Number: 1545–0199.                      currently approved collection.
                                                  errores hechos en el Formulario 943–PR,                    Type of Review: Extension without                      Abstract: Form 1099–S is used by the
                                                  Planilla para la Declaración Anual de la               change of a currently approved                         real estate reporting person to report
                                                  Contribución Federal del Patrono de                    collection.                                            proceeds from a real estate transaction
                                                  Empleados Agrı́colas, para un solo año.)                  Abstract: This form is used by banks,               to the IRS.
                                                  Form 943 Sch R allows (1) an agent                      credit unions, insurance companies, and                   Form: 1099–S.


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                                                                                  Federal Register / Vol. 82, No. 125 / Friday, June 30, 2017 / Notices                                             30001

                                                    Affected Public: Businesses or other                  the regulations. It is required by the                 (g)(2). The IRS uses Form 8866 to
                                                  for-profits.                                            Internal Revenue Service to assure that                determine if the interest has been
                                                    Estimated Total Annual Burden                         the proper amount of carryover                         figured correctly.
                                                  Hours: 411,744.                                         attributes are used by a loss corporation                 Form: 8866.
                                                    Title: Form 8655-Reporting Agent                      following specified types of ownership                    Affected Public: Individuals or
                                                  Authorization; Revenue Procedure                        changes.                                               households.
                                                  2012–32.                                                   Form: None.                                            Estimated Total Annual Burden
                                                    OMB Control Number: 1545–1058.                           Affected Public: Businesses or other                Hours: 45,738.
                                                    Type of Review: Extension without                     for-profits.                                              Title: Extraterritorial Income
                                                  change of a currently approved                             Estimated Total Annual Burden                       Exclusion Elections.
                                                  collection.                                             Hours: 63.                                                OMB Control Number: 1545–1731.
                                                    Abstract: Form 8655: Allows a                            Title: TD 8566 (Final)—General Asset                   Type of Review: Extension without
                                                  taxpayer to designate a reporting agent                 Accounts Under the Accelerated Cost                    change of a currently approved
                                                  to file certain employment tax returns                  Recovery System.                                       collection.
                                                  electronically, and to submit Federal tax                  OMB Control Number: 1545–1331.                         Abstract: A taxpayer that wants to
                                                  deposits. This form allows IRS to                          Type of Review: Extension without                   revoke its election to be treated as a
                                                  disclose tax account information and to                 change of a currently approved                         domestic corporation for all purposes of
                                                  provide duplicate copies of taxpayer                    collection.                                            the Internal Revenue Code (Code) must
                                                  correspondence to authorized agents.                       Abstract: The regulations describe the              file a revocation statement with the
                                                  Reporting agents are persons or                         time and manner of making the election                 Internal Revenue Service (IRS). This
                                                  organizations preparing and filing                      described in IRC Section 168(i)(4). Basic              revenue procedure provides guidance
                                                  electronically the federal tax returns                  information regarding this election is                 for implementing the elections (and
                                                  and/or submitting federal tax deposits.                 necessary to monitor compliance with                   revocation of such elections) established
                                                  Revenue Procedure 2012–32. This                         the rules in the IRC Section 168.                      under the ‘‘FSC Repeal and
                                                  revenue procedure provides the                             Form: None.                                         Extraterritorial Income Exclusion Act of
                                                  requirements for completing and                            Affected Public: Businesses or other                2000.’’
                                                  submitting Form 8655, Reporting Agent                   for-profits.                                              Form: None.
                                                  Authorization (Authorization). An                          Estimated Total Annual Burden                          Affected Public: Businesses or other
                                                  Authorization allows a taxpayer to                      Hours: 250.                                            for-profits.
                                                  designate a Reporting Agent to perform                     Title: Cognitive and Psychological                     Estimated Total Annual Burden
                                                  the following acts on behalf of a                       Research.                                              Hours: 19.
                                                  taxpayer.                                                  OMB Control Number: 1545–1349.                         Title: Summary of Archer MSAs.
                                                    Form: 8655.                                              Type of Review: Revision of a                          OMB Control Number: 1545–1743.
                                                    Affected Public: Businesses or other                  currently approved collection.                            Type of Review: Extension without
                                                  for-profits.                                               Abstract: The proposed research will                change of a currently approved
                                                    Estimated Total Annual Burden                         improve the quality of the data                        collection.
                                                  Hours: 819,050.                                         collection by examining the                               Abstract: This form is used by the IRS
                                                    Title: Enhanced Oil Recovery Credit.                  psychological and cognitive aspects of                 to determine whether numerical limits
                                                    OMB Control Number: 1545–1292.                        methods and procedures such as:                        set forth in section 220(j)(1) have been
                                                    Type of Review: Revision of a                         interviewing processes, forms redesign,                exceeded.
                                                  currently approved collection.                          survey and tax collection technology                      Form: 8851.
                                                    Abstract: This regulation provides                    and operating procedures (internal and                    Affected Public: Businesses or other
                                                  guidance concerning the costs subject to                external in nature).                                   for-profits.
                                                  the enhanced oil recovery credit, the                      Form: None.                                            Estimated Total Annual Burden
                                                  circumstances under which the credit is                    Affected Public: Individuals and                    Hours: 1,540,000.
                                                  available, and procedures for certifying                Businesses, other for-profit                              Title: Revenue Procedure 2004–29—
                                                  to the Internal Revenue Service that a                  organizations.                                         Statistical Sampling in Sec. 274 Context.
                                                  project meets the requirements of                          Estimated Total Annual Burden                          OMB Control Number: 1545–1847.
                                                  section 43(c) of the Internal Revenue                   Hours: 18,000.                                            Type of Review: Extension without
                                                  Code.                                                      Title: Form 8866-Interest                           change of a currently approved
                                                    Form: 8830.                                           Computation Under the Look-Back                        collection.
                                                    Affected Public: Businesses or other                  Method for Property Depreciated Under                     Abstract: For taxpayers desiring to
                                                  for-profits.                                            the Income Forecast Method.                            establish for purposes of Sec. 274(n) (2),
                                                    Estimated Total Annual Burden                            OMB Control Number: 1545–1622.                      (A), (C), (D), or (E) that a portion of the
                                                  Hours: 12,527.                                             Type of Review: Extension without                   total amount of substantiated expenses
                                                    Title: CO–88–90 (TD 8530) Limitation                  change of a currently approved                         incurred for meals and entertainment is
                                                  on Net Operating Loss Carryforwards                     collection.                                            excepted from the 50% limitation of
                                                  and Certain Built-in Losses Following                      Abstract: The Small Business Job                    Sec. 274(n), the revenue procedure
                                                  Ownership Change; Special Rule for                      Protection Act of 1996 requires                        requires that taxpayers maintain
                                                  Value of a Loss Corporation Under the                   taxpayers whom claim depreciation                      adequate documentation to support the
                                                  Jurisdiction.                                           deductions on property placed in                       statistical application, sample unit
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                                                    OMB Control Number: 1545–1324.                        service after September 13, 1995, under                findings, and all aspects of the sample
                                                    Type of Review: Revision of a                         the income forecast method to pay                      plan.
                                                  currently approved collection.                          (allow taxpayers to receive) interest                     Form: None.
                                                    Abstract: This information serves as                  based on the recalculation of                             Affected Public: Businesses or other
                                                  evidence of an election to apply section                depreciation. Form 8866 must be used                   for-profits.
                                                  382(1)(6) in lieu of section 382(1)(5) and              in order to compute and report interest                   Estimated Total Annual Burden
                                                  an election to apply the provisions of                  due or to be refunded under IRC 167                    Hours: 3,200.


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                                                  30002                           Federal Register / Vol. 82, No. 125 / Friday, June 30, 2017 / Notices

                                                    Title: Revenue Procedure 2010–52,                       Abstract: The regulation describes the               the rules for group health plans and
                                                  Extension of the Amortization Period for                appropriate bases for determining the                  health insurance coverage in the group
                                                  Plan Sponsor of a Multiemployer                         source of income from labor or personal                and individual markets under
                                                  Pension Plan.                                           services performed partly within and                   provisions of the Affordable Care Act
                                                    OMB Control Number: 1545–1890.                        partly without the United States. The                  regarding preexisting condition
                                                    Type of Review: Extension without                     information required in Sec. 1.861–                    exclusions, lifetime and annual dollar
                                                  change of a currently approved                          4(b)(2)(ii)(D) and (D)(6) will enable an               limits on benefits, rescissions,
                                                  collection.                                             employee to source certain fringe                      prohibition on discrimination in favor
                                                    Abstract: This revenue procedure                      benefits on a geographical basis. The                  of highly compensated individuals, and
                                                  describes the process for obtaining an                  collections of information will allow the              patient protections.
                                                  extension of the amortization period for                IRS to verify these determinations.                       Form: None.
                                                  the minimum funding standards set                         Form: None.                                             Affected Public: Businesses or other
                                                  forth in section 412(e) of the Code.                      Affected Public: Individuals or                      for-profits, Not-for-profit institutions.
                                                    Form: None.                                           Households.                                               Estimated Total Annual Burden
                                                    Affected Public: Businesses or other                    Estimated Total Annual Burden                        Hours: 20.
                                                  for-profits.                                            Hours: 10,000.                                            Title: REG–118315–12 (FINAL),
                                                    Estimated Total Annual Burden                           Title: TD 9210—LIFO Recapture                        Health Insurance Providers Fee and
                                                  Hours: 2,500.                                           Under Section 1363(d).                                 Form 8963, Report of Health Insurance
                                                    Title: Form 13560, Health Plan                          OMB Control Number: 1545–1906.                       Provider Information.
                                                  Administrator (HPA) Return of Funds.                      Type of Review: Extension without                       OMB Control Number: 1545–2249.
                                                    OMB Control Number: 1545–1891.                        change of a currently approved                            Type of Review: Extension without
                                                    Type of Review: Extension without                     collection.                                            change of a currently approved
                                                  change of a currently approved                            Abstract: This collection of                         collection.
                                                  collection.                                             information is required to inform the                     Abstract: The Affordable Care Act
                                                    Abstract: Form 13560 is completed by                  IRS of partnerships electing to increase               imposes an annual fee on health
                                                  Health Plan Administrators (HPAs) and                   the basis of inventory to reflect any                  insurance providers that provide health
                                                  accompanies a return of funds in order                  amount included in a partner’s income                  insurance for United States health risks
                                                  to ensure proper handling. This form                    under section 1363(d). Section 1.1363–                 (a covered entity). IRS final regulations,
                                                  serves as supporting documentation for                  2(e)(ii) allows a partnership to elect to              which implements the Affordable Care
                                                  any funds returned by an HPA and                        adjust the basis of its inventory to take              Act, describe how the IRS will
                                                  clarifies where the payment should be                   account of LIFO recapture. Section                     administer the health insurance
                                                  applied and why it is being sent.                       1.1363–2(e)(3) provides guidance on                    providers fee. This information
                                                    Form: 13560.                                          how to make this election.
                                                    Affected Public: State, Local, and                                                                           collection covered under this request
                                                                                                            Form: None.                                          are the recordkeeping requirements
                                                  Tribal Government.                                        Affected Public: Businesses or other
                                                    Estimated Total Annual Burden                                                                                prescribed in § 57.2(e)(2) that each
                                                                                                          for-profits.
                                                  Hours: 50.                                                Estimated Total Annual Burden                        member of a controlled group are to
                                                                                                          Hours: 200.                                            maintain records of consent to the
                                                    Title: Rollover of Gain from Qualified
                                                                                                                                                                 controlled group’s selection of the
                                                  Small Business Stock to Another                           Title: Form 14134, Application for
                                                                                                                                                                 designated entity. Reporting
                                                  Qualified Small Business Stock.                         Certificate of Subordination of Federal
                                                    OMB Control Number: 1545–1893.                                                                               requirements under § 57.3 will be
                                                                                                          Tax Lien.
                                                    Type of Review: Extension without                                                                            reported through Form 8963, ‘‘Report of
                                                                                                            OMB Control Number: 1545–2174.
                                                  change of a currently approved                            Type of Review: Extension without                    Health Insurance Provider Information’’.
                                                  collection.                                             change of a currently approved                         File Form 8963, Report of Health
                                                    Abstract: These regulations relating to               collection.                                            Insurance Provider Information, to
                                                  the application of section 1045 of the                    Abstract: The collection of                          report net premiums written for health
                                                  Internal Revenue Code (Code) to                         information is required by 26 CFR                      insurance of United States health risks.
                                                  partnerships and their partners and                     301.6325–1(b)(5) for consideration of                  The information reported will be used
                                                  provide rules regarding the deferral of                 the United States discharging property                 by the IRS to calculate the annual fee on
                                                  gain on a partnership’s sale of qualified               from the federal tax lien and is required              health insurance providers.
                                                  small business stock (QSB stock) and a                  by 26 CFR 301.6325–1(d)(4) for                            Form: 8963.
                                                  partner’s sale of QSB stock distributed                 consideration that the United States                      Affected Public: Businesses or other
                                                  by a partnership. These regulations also                subordinate its interest in property.                  for-profits.
                                                  provide rules for a taxpayer (other than                These forms will provide guidance to                      Estimated Total Annual Burden
                                                  a C corporation) who sells QSB stock                    ensure proper documentation is                         Hours: 18,208.
                                                  and purchases replacement QSB stock                     submitted to the Agency.                                  Title: Notice 2017–9—De Minimis
                                                  through a partnership.                                    Form: 14134, 14135.                                  Error Safe Harbor to the I.R.C. §§ 6721
                                                    Form: None.                                             Affected Public: Businesses or other                 and 6722 Penalties.
                                                    Affected Public: Businesses or other                  for-profits, Farms, Not-for-profit                        OMB Control Number: 1545–2270.
                                                  for-profits.                                            institutions.                                             Type of Review: Extension without
                                                    Estimated Total Annual Burden                           Estimated Total Annual Burden                        change of a currently approved
                                                  Hours: 1,500.                                           Hours: 22,665.                                         collection.
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                                                    Title: (TD 9212) Final, Source of                       Title: Affordable Care Act Notice                       Abstract: Under 6722(c)(3)(B) payees
                                                  Compensation for Labor or Personal                      Relating to Rescissions.                               may elect that an exception to penalties
                                                  Services.                                                 OMB Control Number: 1545–2180.                       not apply so that penalties may apply if
                                                    OMB Control Number: 1545–1900.                          Type of Review: Revision of a                        payors don’t provide corrected returns
                                                    Type of Review: Extension without                     currently approved collection.                         and statements. The collection of
                                                  change of a currently approved                            Abstract: This document contains                     information will be this election, a
                                                  collection.                                             interim final regulations implementing                 retraction of the election, or specified


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                                                                                  Federal Register / Vol. 82, No. 125 / Friday, June 30, 2017 / Notices                                                30003

                                                  retention of records of elections or                      OMB Control Number: 1530–0042.                       date of publication of this notice. The
                                                  retractions. The collection is necessary                  Type of Review: Revision of a                        public is invited to submit comments on
                                                  for the effective operation of the                      currently approved collection.                         the collection(s) listed below.
                                                  exception and election framework.                         Abstract: Used to purchase and                       DATES: Comments should be received on
                                                  Respondents are payees or payors.                       maintain Treasury Bills, Notes and                     or before July 31, 2017 to be assured of
                                                    Form: None.                                           Bonds.                                                 consideration.
                                                    Affected Public: Individuals or                         Form: FS Form 5236, FS Form 5178,
                                                  Households.                                             FS Form 5235, FS Form 5188, FS Form                    ADDRESSES: Send comments regarding
                                                    Estimated Total Annual Burden                         5191, FS Form 5179.                                    the burden estimate, or any other aspect
                                                  Hours: 760,569.                                           Affected Public: Individuals or                      of the information collection, including
                                                                                                          Households.                                            suggestions for reducing the burden, to
                                                     Authority: 44 U.S.C. 3501 et seq.
                                                                                                            Estimated Total Annual Burden                        (1) Office of Information and Regulatory
                                                    Dated: June 23, 2017.                                                                                        Affairs, Office of Management and
                                                                                                          Hours: 4,528.
                                                  Jennifer P. Leonard,                                                                                           Budget, Attention: Desk Officer for
                                                                                                            Title: Resolution For Transactions
                                                  Treasury PRA Clearance Officer.                                                                                Treasury, New Executive Office
                                                                                                          Involving Treasury Securities.
                                                  [FR Doc. 2017–13593 Filed 6–29–17; 8:45 am]                                                                    Building, Room 10235, Washington, DC
                                                                                                            OMB Control Number: 1530–0049.
                                                  BILLING CODE 4830–01–P                                                                                         20503, or email at OIRA_Submission@
                                                                                                            Type of Review: Extension without
                                                                                                                                                                 OMB.EOP.gov and (2) Treasury PRA
                                                                                                          change of a currently approved
                                                                                                                                                                 Clearance Officer, 1750 Pennsylvania
                                                                                                          collection.
                                                  DEPARTMENT OF THE TREASURY                                Abstract: Completed by an official of                Ave. NW., Suite 8142, Washington, DC
                                                                                                          an organization that is designated to act              20220, or email at PRA@treasury.gov.
                                                  Agency Information Collection
                                                                                                          on behalf of the organization.                         FOR FURTHER INFORMATION CONTACT:
                                                  Activities; Submission for OMB
                                                                                                            Form: FS Form 1010.                                  Copies of the submissions may be
                                                  Review; Comment Request; Multiple
                                                                                                            Affected Public: Businesses or other                 obtained from Jennifer Leonard by
                                                  Bureau of the Fiscal Service
                                                                                                          for-profits.                                           emailing PRA@treasury.gov, calling
                                                  Information Collection Requests
                                                                                                            Estimated Total Annual Burden                        (202) 622–0489, or viewing the entire
                                                  AGENCY: Departmental Offices, U.S.                      Hours: 430.                                            information collection request at
                                                  Department of the Treasury.                               Title: Direct Deposit Sign-Up Form.                  www.reginfo.gov.
                                                  ACTION: Notice.                                           OMB Control Number: 1530–0050.                       SUPPLEMENTARY INFORMATION:
                                                                                                            Type of Review: Extension without
                                                  SUMMARY:   The Department of the                        change of a currently approved                         Alcohol and Tobacco Tax and Trade
                                                  Treasury will submit the following                      collection.                                            Bureau (TTB)
                                                  information collection request(s) to the                  Abstract: Used to request the direct
                                                  Office of Management and Budget                                                                                   Title: Signing Authority for Corporate
                                                                                                          deposit of Series HH or Series H bond                  and LLC Officials.
                                                  (OMB) for review and clearance in                       interest payments or a savings bond
                                                  accordance with the Paperwork                                                                                     OMB Control Number: 1513–0036.
                                                                                                          redemption payment.                                       Type of Review: Revision of a
                                                  Reduction Act of 1995, on or after the                    Form: FS Form 5396.
                                                  date of publication of this notice. The                                                                        currently approved collection.
                                                                                                            Affected Public: Individuals or
                                                  public is invited to submit comments on                 Households.                                               Abstract: Under the IRC at 26 U.S.C.
                                                  the collection(s) listed below.                           Estimated Total Annual Burden                        6061, any return, statement, or other
                                                  DATES: Comments should be received on                   Hours: 9,167.                                          document required to be made under
                                                  or before July 31, 2017 to be assured of                                                                       the internal revenue laws or regulations
                                                                                                            Authority: 44 U.S.C. 3501 et seq.                    ‘‘shall be signed in accordance with
                                                  consideration.
                                                  ADDRESSES: Send comments regarding                        Dated: June 23, 2017.                                forms or regulations’’ prescribed by the
                                                  the burden estimate, or any other aspect                Jennifer P. Leonard,                                   Secretary of the Treasury. Issued under
                                                  of the information collection, including                Treasury PRA Clearance Officer.                        that section’s authority, but not
                                                  suggestions for reducing the burden, to                 [FR Doc. 2017–13592 Filed 6–29–17; 8:45 am]            specifically required by the TTB
                                                  (1) Office of Information and Regulatory                BILLING CODE 4810–AS–P
                                                                                                                                                                 regulations, corporations and limited
                                                  Affairs, Office of Management and                                                                              liability companies (LLCs) use TTB F
                                                  Budget, Attention: Desk Officer for                                                                            5100.1 or its electronic equivalent to
                                                  Treasury, New Executive Office                          DEPARTMENT OF THE TREASURY                             identify specific corporate or LLC
                                                  Building, Room 10235, Washington, DC                                                                           officials or employees, by name or by
                                                  20503, or email at OIRA_Submission@                     Agency Information Collection                          position title, authorized by the entity’s
                                                  OMB.EOP.gov and (2) Treasury PRA                        Activities; Submission for OMB                         articles of incorporation, bylaws, or
                                                  Clearance Officer, 1750 Pennsylvania                    Review; Comment Request; Signing                       governing officials to act on behalf of, or
                                                  Ave. NW., Suite 8142, Washington, DC                    Authority for Corporate and LLC                        sign documents for, the entity in TTB
                                                  20220, or email at PRA@treasury.gov.                    Officials                                              matters. This information collection is
                                                  FOR FURTHER INFORMATION CONTACT:
                                                                                                                                                                 necessary to ensure that only duly
                                                                                                          AGENCY: Departmental Offices, U.S.                     authorized individuals sign documents
                                                  Copies of the submissions may be                        Department of the Treasury.
                                                  obtained from Jennifer Leonard by                                                                              submitted to TTB on behalf of
                                                                                                          ACTION: Notice.                                        corporations or LLCs.
                                                  emailing PRA@treasury.gov, calling
mstockstill on DSK30JT082PROD with NOTICES




                                                  (202) 622–0489, or viewing the entire                                                                             Form: TTB F 5100.1 N/A, TTB F
                                                                                                          SUMMARY:   The Department of the
                                                  information collection request at                                                                              5100.1.
                                                                                                          Treasury will submit the following
                                                  www.reginfo.gov.                                        information collection request(s) to the                  Affected Public: Businesses or other
                                                                                                          Office of Management and Budget                        for-profits.
                                                  SUPPLEMENTARY INFORMATION:
                                                                                                          (OMB) for review and clearance in                         Estimated Total Annual Burden
                                                  Bureau of the Fiscal Service (FS)                       accordance with the Paperwork                          Hours: 1,056.
                                                    Title: Legacy Treasury Direct Forms.                  Reduction Act of 1995, on or after the                   Authority: 44 U.S.C. 3501 et seq.



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Document Created: 2017-06-30 06:02:01
Document Modified: 2017-06-30 06:02:01
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 July 31, 2017 to be assured of consideration.
ContactCopies of the submissions may be obtained from Jennifer Leonard by emailing [email protected], calling (202) 622-0489, or viewing the entire information collection request at www.reginfo.gov.
FR Citation82 FR 29999 

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