82 FR 45951 - Proposed Collection; Comment Request for Residence and Source Rules Involving U.S. Possessions and Other Conforming Changes (T.D. 9248)

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 82, Issue 189 (October 2, 2017)

Page Range		45951-45952
FR Document		2017-21154

The Internal Revenue Service (IRS), 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. The IRS is soliciting comments concerning information collection requirements related residence rulings involving U.S. possessions.

Federal Register, Volume 82 Issue 189 (Monday, October 2, 2017)

[Federal Register Volume 82, Number 189 (Monday, October 2, 2017)]
[Notices]
[Pages 45951-45952]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2017-21154]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Residence and Source 
Rules Involving U.S. Possessions and Other Conforming Changes (T.D. 
9248)

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comment.

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SUMMARY: The Internal Revenue Service (IRS), 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. The IRS is soliciting comments 
concerning information collection requirements

[[Page 45952]]

related residence rulings involving U.S. possessions.

DATES: Written comments should be received on or before December 1, 
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 regulation 
should be directed to Taquesha Cain, Room 6526, 1111 Constitution 
Avenue NW., Washington, DC 20224, or through the internet at 
[email protected].

SUPPLEMENTARY INFORMATION: 
    Title: Residence Rulings Involving U.S. Possessions.
    OMB Number: 1545-1930.
    Regulation Project Number: T.D. 9248.
    Abstract: Internal Revenue Code section 937(a) and 881(b) provides 
guidance regarding the final regulations that provide rules for 
determining bona fide residency in the following U.S. possessions: 
American Samoa, Guam, the Northern Mariana Islands, Puerto Rico, and 
the United States Virgin Islands.
    Current Actions: There is no change in the paperwork burden 
previously approved by OMB.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals or households or businesses or other 
for-profit organizations.
    Estimated Number of Respondents: 75,000.
    Estimated Time per Respondent: 4 hours.
    Estimated Total Annual Burden Hours: 300,000.
    The following paragraph applies to all of the collections of 
information covered by this notice:
    An agency may not conduct or sponsor, and a person is not required 
to respond to, a collection of information unless the collection of 
information displays a valid OMB control number.
    Books or records relating to a collection of information must be 
retained as long as their contents may become material in the 
administration of any internal revenue law. Generally, tax returns and 
tax return information are confidential, as required by 26 U.S.C. 6103.
    Request for Comments: Comments submitted in response to this notice 
will be summarized and/or included in the request for OMB approval. All 
comments will become a matter of public record.
    Comments are invited on: (a) Whether the collection of information 
is necessary for the proper performance of the functions of the agency, 
including whether the information shall have practical utility; (b) the 
accuracy of the agency's estimate of the burden of the collection of 
information; (c) ways to enhance the quality, utility, and clarity of 
the information to be collected; (d) ways to minimize the burden of the 
collection of information on respondents, including through the use of 
automated collection techniques or other forms of information 
technology; and (e) estimates of capital or start-up costs and costs of 
operation, maintenance, and purchase of services to provide 
information.

    Approved: September 26, 2017.
L. Brimmer,
Senior Tax Analyst.
[FR Doc. 2017-21154 Filed 9-29-17; 8:45 am]
 BILLING CODE 4830-01-P

Federal Register / Vol. 82, No. 189 / Monday, October 2, 2017 / Notices 45951

OMB Number: 1545–XXXX. DEPARTMENT OF THE TREASURY An agency may not conduct or
Form Number: 8904. sponsor, and a person is not required to
Abstract: Public Law 108–357, Title Internal Revenue Service respond to, a collection of information
III, Subtitle C, section 341(a) has caused unless the collection of information
Proposed Collection: Comment displays a valid OMB control number.
us to develop a credit for oil and gas Request for Regulation Project
production from marginal wells, which Books or records relating to a
is reflected on Form 8904 and its AGENCY: Internal Revenue Service (IRS), collection of information must be
instructions. Tax year 2017 will be the Treasury. retained as long as their contents may
first year Form 8904 and its instructions ACTION: Notice and request for become material in the administration
will be released. comments. of any internal revenue law. Generally,
Type of Review: This is a new form. tax returns and tax return information
SUMMARY: The Internal Revenue Service, are confidential, as required by 26
Affected Public: Business or other for-
as part of its continuing effort to reduce U.S.C. 6103.
profit organizations, individuals or
paperwork and respondent burden, Request for Comments: Comments
households, not-for-profit institutions,
invites the general public and other submitted in response to this notice will
farms, and state, local or tribal
Federal agencies to take this be summarized and/or included in the
governments.
opportunity to comment on proposed request for OMB approval. All
Estimated Number of Responses: and/or continuing information comments will become a matter of
20,000. collections, as required by the public record. Comments are invited on:
Estimated Time per Respondent: 2 Paperwork Reduction Act of 1995. The (a) Whether the collection of
hrs., 58 mins. IRS is soliciting comments concerning information is necessary for the proper
Estimated Total Annual Burden dual consolidated loss regulations. performance of the functions of the
Hours: 59,200. DATES: Written comments should be agency, including whether the
The following paragraph applies to all received on or before December 1, 2017 information shall have practical utility;
of the collections of information covered to be assured of consideration. (b) the accuracy of the agency’s estimate
by this notice: ADDRESSES: Direct all written comments of the burden of the collection of
An agency may not conduct or to L. Brimmer, Internal Revenue information; (c) ways to enhance the
sponsor, and a person is not required to Service, Room 6526, 1111 Constitution quality, utility, and clarity of the
respond to, a collection of information Avenue NW., Washington, DC 20224. information to be collected; (d) ways to
unless the collection of information Requests for additional information or minimize the burden of the collection of
displays a valid OMB control number. copies of the regulation should be information on respondents, including
Books or records relating to a collection directed to Sara Covington, Internal through the use of automated collection
of information must be retained as long Revenue Service, Room 6526, 1111 techniques or other forms of information
as their contents may become material Constitution Avenue NW., Washington, technology; and (e) estimates of capital
in the administration of any internal DC 20224, or through the internet at or start-up costs and costs of operation,
revenue law. Generally, tax returns and Sara.L.Covington@irs.gov. maintenance, and purchase of services
tax return information are confidential, SUPPLEMENTARY INFORMATION:
to provide information.
as required by 26 U.S.C. 6103. Title: Dual Consolidated Loss Approved: September 26, 2017.
Request for Comments: Comments Regulations. L. Brimmer,
submitted in response to this notice will OMB Number: 1545–1946. Senior Tax Analyst.
be summarized and/or included in the Regulation Project Number: T.D. 9315. [FR Doc. 2017–21147 Filed 9–29–17; 8:45 am]
request for OMB approval. All Abstract: Section 1503(d) denies the
BILLING CODE 4830–01–P
comments will become a matter of use of the losses of one domestic
public record. Comments are invited on: corporation by another affiliated
(a) Whether the collection of domestic corporation where the loss DEPARTMENT OF THE TREASURY
information is necessary for the proper corporation is also subject to the income
performance of the functions of the tax of a foreign country. These final Internal Revenue Service
agency, including whether the regulations address various dual
information shall have practical utility; consolidated loss issues, including Proposed Collection; Comment
(b) the accuracy of the agency’s estimate exceptions to the general prohibition Request for Residence and Source
of the burden of the collection of against using a dual consolidated loss to Rules Involving U.S. Possessions and
information; (c) ways to enhance the reduce the taxable income of any other Other Conforming Changes (T.D. 9248)
quality, utility, and clarity of the member of the affiliated group.
information to be collected; (d) ways to Current Actions: There is no change to AGENCY: Internal Revenue Service (IRS),
minimize the burden of the collection of this existing regulation. Treasury.
information on respondents, including Type of Review: Extension of a ACTION: Notice and request for comment.
through the use of automated collection currently approved collection.
techniques or other forms of information Affected Public: Business or other for- SUMMARY: The Internal Revenue Service
technology; and (e) estimates of capital profit organizations. (IRS), as part of its continuing effort to
or start-up costs and costs of operation, Estimated Number of Respondents: reduce paperwork and respondent
burden, invites the general public and
sradovich on DSK3GMQ082PROD with NOTICES

maintenance, and purchase of services 1,780.
to provide information. Estimated Time per Respondent: 1 other Federal agencies to take this
hour, 33 minutes. opportunity to comment on proposed
Approved: September 26, 2017. and/or continuing information
Estimated Total Annual Burden
L. Brimmer, Hours: 2,765. collections, as required by the
Senior Tax Analyst. The following paragraph applies to all Paperwork Reduction Act of 1995. The
[FR Doc. 2017–21141 Filed 9–29–17; 8:45 am] of the collections of information covered IRS is soliciting comments concerning
BILLING CODE 4830–01–P by this notice: information collection requirements

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45952 Federal Register / Vol. 82, No. 189 / Monday, October 2, 2017 / Notices

related residence rulings involving U.S. the functions of the agency, including OMB Number: 1545–0714.
possessions. whether the information shall have Form Number: Forms 8027 and
DATES: Written comments should be practical utility; (b) the accuracy of the 8027–T.
received on or before December 1, 2017 agency’s estimate of the burden of the Abstract: To help IRS in its
to be assured of consideration. collection of information; (c) ways to examinations of returns filed by tipped
ADDRESSES: Direct all written comments
enhance the quality, utility, and clarity employees, large food or beverage
to L. Brimmer, Internal Revenue of the information to be collected; (d) establishments are required to report
Service, Room 6526, 1111 Constitution ways to minimize the burden of the annually information concerning food
Avenue NW., Washington, DC 20224. collection of information on or beverage operations receipts, tips
Requests for additional information or respondents, including through the use reported by employees, and in certain
copies of the regulation should be of automated collection techniques or cases, the employer must allocate tips to
directed to Taquesha Cain, Room 6526, other forms of information technology; certain employees. Forms 8027 and
1111 Constitution Avenue NW., and (e) estimates of capital or start-up 8027–T are used for this purpose.
costs and costs of operation, Current Actions: There is no change
Washington, DC 20224, or through the
maintenance, and purchase of services in the paperwork burden previously
internet at Taquesha.R.Cain@irs.gov.
to provide information. approved by OMB.
SUPPLEMENTARY INFORMATION:
Title: Residence Rulings Involving Approved: September 26, 2017. Type of Review: Extension of a
U.S. Possessions. L. Brimmer, currently approved collection.
OMB Number: 1545–1930. Senior Tax Analyst. Affected Public: Businesses or other
Regulation Project Number: T.D. 9248. [FR Doc. 2017–21154 Filed 9–29–17; 8:45 am] for-profit organizations, not-for-profit
Abstract: Internal Revenue Code BILLING CODE 4830–01–P
institutions, and state, local or tribal
section 937(a) and 881(b) provides governments.
guidance regarding the final regulations Estimated Number of Respondents:
that provide rules for determining bona DEPARTMENT OF THE TREASURY 52,050.
fide residency in the following U.S. Estimated Time per Respondent: 9
possessions: American Samoa, Guam, Internal Revenue Service hours, 23 minutes.
the Northern Mariana Islands, Puerto Estimated Total Annual Burden
Proposed Collection; Comment Hours: 488,161.
Rico, and the United States Virgin Request for Forms 8027 and 8027–T
Islands. The following paragraph applies to all
Current Actions: There is no change AGENCY: Internal Revenue Service (IRS), of the collections of information covered
in the paperwork burden previously Treasury. by this notice:
approved by OMB. ACTION: Notice and request for comment. An agency may not conduct or
Type of Review: Extension of a sponsor, and a person is not required to
currently approved collection. SUMMARY: The Internal Revenue Service respond to, a collection of information
Affected Public: Individuals or (IRS), as part of its continuing effort to unless the collection of information
households or businesses or other for- reduce paperwork and respondent displays a valid OMB control number.
profit organizations. burden, invites the general public and Books or records relating to a collection
Estimated Number of Respondents: other Federal agencies to take this of information must be retained as long
75,000. opportunity to comment on proposed as their contents may become material
Estimated Time per Respondent: 4 and/or continuing information in the administration of any internal
hours. collections, as required by the revenue law. Generally, tax returns and
Estimated Total Annual Burden Paperwork Reduction Act of 1995. The tax return information are confidential,
Hours: 300,000. IRS is soliciting comments concerning as required by 26 U.S.C. 6103.
The following paragraph applies to all the employer’s annual information Request for Comments: Comments
of the collections of information covered return of tip income and allocated tips submitted in response to this notice will
by this notice: and transmittal of employer’s annual be summarized and/or included in the
An agency may not conduct or information return of tip income and request for OMB approval. All
sponsor, and a person is not required to allocated tips. comments will become a matter of
respond to, a collection of information DATES: Written comments should be public record.
unless the collection of information received on or before December 1, 2017 Comments are invited on: (a) Whether
displays a valid OMB control number. to be assured of consideration. the collection of information is
Books or records relating to a ADDRESSES: Direct all written comments necessary for the proper performance of
collection of information must be to L. Brimmer, Internal Revenue the functions of the agency, including
retained as long as their contents may Service, Room 6526, 1111 Constitution whether the information shall have
become material in the administration Avenue NW., Washington, DC 20224. practical utility; (b) the accuracy of the
of any internal revenue law. Generally, Requests for additional information or agency’s estimate of the burden of the
tax returns and tax return information copies of the regulation should be collection of information; (c) ways to
are confidential, as required by 26 directed to Taquesha Cain, Room 6526, enhance the quality, utility, and clarity
U.S.C. 6103. 1111 Constitution Avenue NW., of the information to be collected; (d)
Request for Comments: Comments Washington, DC 20224, or through the ways to minimize the burden of the
submitted in response to this notice will internet at Taquesha.R.Cain@irs.gov. collection of information on
sradovich on DSK3GMQ082PROD with NOTICES

be summarized and/or included in the SUPPLEMENTARY INFORMATION: respondents, including through the use
request for OMB approval. All Title: Employer’s Annual Information of automated collection techniques or
comments will become a matter of Return of Tip Income and Allocated other forms of information technology;
public record. Tips (Form 8027), and Transmittal of and (e) estimates of capital or start-up
Comments are invited on: (a) Whether Employer’s Annual Information Return costs and costs of operation,
the collection of information is of Tip Income and Allocated Tips (Form maintenance, and purchase of services
necessary for the proper performance of 8027–T). to provide information.

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Document Created: 2017-09-30 04:40:55
Document Modified: 2017-09-30 04:40:55

Category		Regulatory Information
Collection		Federal Register
sudoc Class		AE 2.7: GS 4.107: AE 2.106:
Publisher		Office of the Federal Register, National Archives and Records Administration
Section		Notices
Action		Notice and request for comment.
Dates		Written comments should be received on or before December 1, 2017 to be assured of consideration.
FR Citation		82 FR 45951

82 FR 45951 - Proposed Collection; Comment Request for Residence and Source Rules Involving U.S. Possessions and Other Conforming Changes (T.D. 9248)

DEPARTMENT OF THE TREASURYInternal Revenue Service

Federal Register Volume 82, Issue 189 (October 2, 2017)

DEPARTMENT OF THE TREASURY
Internal Revenue Service