82_FR_44674 82 FR 44491 - Proposed Collection; Comment Request for Form 1041-A

82 FR 44491 - Proposed Collection; Comment Request for Form 1041-A

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 82, Issue 183 (September 22, 2017)

Page Range44491-44491
FR Document2017-20243

The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995. Currently, the IRS is soliciting comments concerning U.S. information return-trust accumulation of charitable amounts.

Federal Register, Volume 82 Issue 183 (Friday, September 22, 2017)
[Federal Register Volume 82, Number 183 (Friday, September 22, 2017)]
[Notices]
[Page 44491]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2017-20243]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Form 1041-A

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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SUMMARY: The Internal Revenue Service, as part of its continuing effort 
to reduce paperwork and respondent burden, invites the general public 
and other Federal agencies to take this opportunity to comment on 
proposed and/or continuing information collections, as required by the 
Paperwork Reduction Act of 1995. Currently, the IRS is soliciting 
comments concerning U.S. information return-trust accumulation of 
charitable amounts.

DATES: Written comments should be received on or before November 21, 
2017 to be assured of consideration.

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

SUPPLEMENTARY INFORMATION: 
    Title: U.S. Information Return-Trust Accumulation of Charitable 
Amounts.
    OMB Number: 1545-0094.
    Form Number: 1041-A.
    Abstract: Form 1041-A is used to report the information required in 
Internal Revenue Code section 6034 concerning accumulation and 
distribution of charitable amounts. The data is used to verify the 
amounts for which a charitable deduction was allowed are used for 
charitable purposes.
    Current Actions: There is no change in the paperwork burden 
previously approved by OMB. This form is being submitted for renewal 
purposes only.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses or other for-profit organizations, and 
individuals.
    Estimated Number of Respondents: 119,936.
    Estimated Time per Respondent: 36 hrs, 40 minutes.
    Estimated Total Annual Burden Hours: 4,396,854.
    The following paragraph applies to all of the collections of 
information covered by this notice:
    An agency may not conduct or sponsor, and a person is not required 
to respond to, a collection of information unless the collection of 
information displays a valid OMB control number. Books or records 
relating to a collection of information must be retained as long as 
their contents may become material in the administration of any 
internal revenue law. Generally, tax returns and tax return information 
are confidential, as required by 26 U.S.C. 6103.
    Request for Comments: Comments submitted in response to this notice 
will be summarized and/or included in the request for OMB approval. All 
comments will become a matter of public record. Comments are invited 
on: (a) Whether the collection of information is necessary for the 
proper performance of the functions of the agency, including whether 
the information shall have practical utility; (b) the accuracy of the 
agency's estimate of the burden of the collection of information; (c) 
ways to enhance the quality, utility, and clarity of the information to 
be collected; (d) ways to minimize the burden of the collection of 
information on respondents, including through the use of automated 
collection techniques or other forms of information technology; and (e) 
estimates of capital or start-up costs and costs of operation, 
maintenance, and purchase of services to provide information.

    Approved: September 13, 2017.
L. Brimmer,
Senior Tax Analyst.
[FR Doc. 2017-20243 Filed 9-21-17; 8:45 am]
 BILLING CODE 4830-01-P



                                 Federal Register / Vol. 82, No. 183 / Friday, September 22, 2017 / Notices                                                44491

        OMB Number: 1545–1204.                                 Approved: September 13, 2017.                          Estimated Number of Respondents:
        Form Number: 8823.                                   L. Brimmer,                                           119,936.
                                                             Senior Tax Analyst.                                      Estimated Time per Respondent: 36
        Abstract: Under Internal Revenue                                                                           hrs, 40 minutes.
                                                             [FR Doc. 2017–20244 Filed 9–21–17; 8:45 am]
     Code section 42(m)(1)(B)(iii), state                                                                             Estimated Total Annual Burden
     housing credit agencies are required to                 BILLING CODE 4830–01–P
                                                                                                                   Hours: 4,396,854.
     notify the IRS of noncompliance with                                                                             The following paragraph applies to all
     the low-income housing tax credit                                                                             of the collections of information covered
                                                             DEPARTMENT OF THE TREASURY
     provisions. A separate form must be                                                                           by this notice:
     filed for each building that is not in                  Internal Revenue Service                                 An agency may not conduct or
     compliance. The IRS uses this                                                                                 sponsor, and a person is not required to
     information to determine whether the                    Proposed Collection; Comment                          respond to, a collection of information
     low-income housing credit is being                      Request for Form 1041–A                               unless the collection of information
     correctly claimed and whether there is                                                                        displays a valid OMB control number.
     any credit recapture.                                   AGENCY: Internal Revenue Service (IRS),               Books or records relating to a collection
                                                             Treasury.                                             of information must be retained as long
        Current Actions: There are no changes
                                                             ACTION: Notice and request for                        as their contents may become material
     to this form at this time.
                                                             comments.                                             in the administration of any internal
        Type of Review: Extension of a
                                                             SUMMARY:    The Internal Revenue Service,             revenue law. Generally, tax returns and
     currently approved collection.
                                                             as part of its continuing effort to reduce            tax return information are confidential,
        Affected Public: State or local                                                                            as required by 26 U.S.C. 6103.
     government housing credit agencies.                     paperwork and respondent burden,
                                                                                                                      Request for Comments: Comments
                                                             invites the general public and other
        Estimated Number of Respondents:                                                                           submitted in response to this notice will
                                                             Federal agencies to take this
     20,000.                                                                                                       be summarized and/or included in the
                                                             opportunity to comment on proposed
        Estimated Time per Respondent:                                                                             request for OMB approval. All
                                                             and/or continuing information
     15.16 hours.                                                                                                  comments will become a matter of
                                                             collections, as required by the
                                                                                                                   public record. Comments are invited on:
        Estimated Total Annual Burden                        Paperwork Reduction Act of 1995.
                                                                                                                   (a) Whether the collection of
     Hours: 303,200.                                         Currently, the IRS is soliciting
                                                                                                                   information is necessary for the proper
                                                             comments concerning U.S. information
        The following paragraph applies to all                                                                     performance of the functions of the
                                                             return-trust accumulation of charitable
     of the collections of information covered                                                                     agency, including whether the
                                                             amounts.
     by this notice:                                                                                               information shall have practical utility;
                                                             DATES: Written comments should be                     (b) the accuracy of the agency’s estimate
        An agency may not conduct or
                                                             received on or before November 21,                    of the burden of the collection of
     sponsor, and a person is not required to
                                                             2017 to be assured of consideration.                  information; (c) ways to enhance the
     respond to, a collection of information
     unless the collection of information                    ADDRESSES: Direct all written comments                quality, utility, and clarity of the
     displays a valid OMB control number.                    to L. Brimmer, Internal Revenue                       information to be collected; (d) ways to
     Books or records relating to a collection               Service, Room 6526, 1111 Constitution                 minimize the burden of the collection of
     of information must be retained as long                 Avenue NW., Washington, DC 20224.                     information on respondents, including
     as their contents may become material                      Requests for additional information or             through the use of automated collection
     in the administration of any internal                   copies of the form and instructions                   techniques or other forms of information
     revenue law. Generally, tax returns and                 should be directed to LaNita Van Dyke                 technology; and (e) estimates of capital
     tax return information are confidential,                at Internal Revenue Service, Room 6526,               or start-up costs and costs of operation,
     as required by 26 U.S.C. 6103.                          1111 Constitution Avenue NW.,                         maintenance, and purchase of services
                                                             Washington, DC 20224, or through the                  to provide information.
        Request for Comments: Comments                       internet at Lanita.VanDyke@irs.gov.
     submitted in response to this notice will                                                                       Approved: September 13, 2017.
                                                             SUPPLEMENTARY INFORMATION:                            L. Brimmer,
     be summarized and/or included in the                       Title: U.S. Information Return-Trust
     request for OMB approval. All                                                                                 Senior Tax Analyst.
                                                             Accumulation of Charitable Amounts.
     comments will become a matter of                           OMB Number: 1545–0094.                             [FR Doc. 2017–20243 Filed 9–21–17; 8:45 am]
     public record. Comments are invited on:                    Form Number: 1041–A.                               BILLING CODE 4830–01–P
     (a) Whether the collection of                              Abstract: Form 1041–A is used to
     information is necessary for the proper                 report the information required in
     performance of the functions of the                     Internal Revenue Code section 6034                    DEPARTMENT OF THE TREASURY
     agency, including whether the                           concerning accumulation and
     information shall have practical utility;                                                                     Agency Information Collection
                                                             distribution of charitable amounts. The
     (b) the accuracy of the agency’s estimate                                                                     Activities; Submission for OMB
                                                             data is used to verify the amounts for
     of the burden of the collection of                                                                            Review; Comment Request; U.S.
                                                             which a charitable deduction was
     information; (c) ways to enhance the                                                                          Treasury Auctions Submitter
                                                             allowed are used for charitable
     quality, utility, and clarity of the                                                                          Agreement
                                                             purposes.
     information to be collected; (d) ways to                   Current Actions: There is no change                AGENCY: Departmental Offices, U.S.
     minimize the burden of the collection of                in the paperwork burden previously                    Department of the Treasury.
     information on respondents, including                   approved by OMB. This form is being                   ACTION: Notice.
     through the use of automated collection                 submitted for renewal purposes only.
     techniques or other forms of information                   Type of Review: Extension of a                     SUMMARY:   The Department of the
     technology; and (e) estimates of capital                currently approved collection.                        Treasury will submit the following
     or start-up costs and costs of operation,                  Affected Public: Businesses or other               information collection requests to the
     maintenance, and purchase of services                   for-profit organizations, and                         Office of Management and Budget
     to provide information.                                 individuals.                                          (OMB) for review and clearance in


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Document Created: 2017-09-22 01:52:29
Document Modified: 2017-09-22 01:52:29
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 and request for comments.
DatesWritten comments should be received on or before November 21, 2017 to be assured of consideration.
FR Citation82 FR 44491 

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