82_FR_46141 82 FR 45952 - Proposed Collection; Comment Request for Forms 8027 and 8027-T

82 FR 45952 - Proposed Collection; Comment Request for Forms 8027 and 8027-T

DEPARTMENT OF THE TREASURY
Internal Revenue Service

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

Page Range45952-45953
FR Document2017-21148

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 the employer's annual information return of tip income and allocated tips and transmittal of employer's annual information return of tip income and allocated tips.

Federal Register, Volume 82 Issue 189 (Monday, October 2, 2017)
[Federal Register Volume 82, Number 189 (Monday, October 2, 2017)]
[Notices]
[Pages 45952-45953]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2017-21148]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Forms 8027 and 8027-T

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comment.

-----------------------------------------------------------------------

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 the employer's annual information return of tip income and 
allocated tips and transmittal of employer's annual information return 
of tip income and allocated tips.

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: Employer's Annual Information Return of Tip Income and 
Allocated Tips (Form 8027), and Transmittal of Employer's Annual 
Information Return of Tip Income and Allocated Tips (Form 8027-T).
    OMB Number: 1545-0714.
    Form Number: Forms 8027 and 8027-T.
    Abstract: To help IRS in its examinations of returns filed by 
tipped employees, large food or beverage establishments are required to 
report annually information concerning food or beverage operations 
receipts, tips reported by employees, and in certain cases, the 
employer must allocate tips to certain employees. Forms 8027 and 8027-T 
are used for this purpose.
    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: Businesses or other for-profit organizations, not-
for-profit institutions, and state, local or tribal governments.
    Estimated Number of Respondents: 52,050.
    Estimated Time per Respondent: 9 hours, 23 minutes.
    Estimated Total Annual Burden Hours: 488,161.
    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.


[[Page 45953]]


    Approved: September 25, 2017.
L. Brimmer,
Senior Tax Analyst.
[FR Doc. 2017-21148 Filed 9-29-17; 8:45 am]
 BILLING CODE 4830-01-P



                                                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
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                                                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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                                                                             Federal Register / Vol. 82, No. 189 / Monday, October 2, 2017 / Notices                                            45953

                                                  Approved: September 25, 2017.                            Estimated Total Annual Burden                      IRS is soliciting comments concerning
                                                L. Brimmer,                                             Hours: 505,400.                                       Form 6765, Credit for Increasing
                                                Senior Tax Analyst.                                        The following paragraph applies to all             Research Activities.
                                                [FR Doc. 2017–21148 Filed 9–29–17; 8:45 am]             of the collections of information covered             DATES: Written comments should be
                                                BILLING CODE 4830–01–P
                                                                                                        by this notice:                                       received on or before December 1, 2017
                                                                                                           An agency may not conduct or                       to be assured of consideration.
                                                                                                        sponsor, and a person is not required to
                                                                                                                                                              ADDRESSES: Direct all written comments
                                                DEPARTMENT OF THE TREASURY                              respond to, a collection of information
                                                                                                                                                              to L. Brimmer, Internal Revenue
                                                                                                        unless the collection of information
                                                                                                                                                              Service, Room 6526, 1111 Constitution
                                                Internal Revenue Service                                displays a valid OMB control number.
                                                                                                                                                              Avenue NW., Washington, DC 20224.
                                                                                                        Books or records relating to a collection
                                                Proposed Collection; Comment                                                                                  Requests for additional information or
                                                                                                        of information must be retained as long
                                                Request for Form 8878–A                                                                                       copies of the form and instructions
                                                                                                        as their contents may become material
                                                                                                                                                              should be directed to Sara Covington,
                                                AGENCY: Internal Revenue Service (IRS),                 in the administration of any internal
                                                                                                                                                              Internal Revenue Service, Room 6526,
                                                Treasury.                                               revenue law. Generally, tax returns and
                                                                                                                                                              1111 Constitution Avenue NW.,
                                                ACTION: Notice and request for
                                                                                                        tax return information are confidential,
                                                                                                                                                              Washington, DC 20224, or through the
                                                comments.                                               as required by 26 U.S.C. 6103.
                                                                                                           Request for Comments: Comments                     internet at Sara.l.Covington@irs.gov.
                                                SUMMARY:    The Internal Revenue Service,               submitted in response to this notice will             SUPPLEMENTARY INFORMATION:
                                                as part of its continuing effort to reduce              be summarized and/or included in the                     Title: Credit for Increasing Research
                                                paperwork and respondent burden,                        request for OMB approval. All                         Activities.
                                                invites the general public and other                    comments will become a matter of                         OMB Number: 1545–0619.
                                                Federal agencies to take this                           public record. Comments are invited on:                  Form Number: 6765.
                                                opportunity to comment on proposed                      (a) Whether the collection of                            Abstract: Internal Revenue Code
                                                and/or continuing information                           information is necessary for the proper               section 38 allows a credit against
                                                collections, as required by the                         performance of the functions of the                   income tax (Determined under IRC
                                                Paperwork Reduction Act of 1995. The                    agency, including whether the                         section 41) for an increase in research
                                                IRS is soliciting comments concerning                   information shall have practical utility;             activities in a trade or business. Form
                                                Form 8878–A, IRS e-file Electronic                      (b) the accuracy of the agency’s estimate             6765 is used by businesses and
                                                Funds Withdrawal Authorization for                      of the burden of the collection of                    individuals engaged in a trade or
                                                Form 7004.                                              information; (c) ways to enhance the                  business to figure and report the credit.
                                                                                                        quality, utility, and clarity of the                  The data is used to verify that the credit
                                                DATES: Written comments should be
                                                received on or before December 1, 2017                  information to be collected; (d) ways to              claimed is correct.
                                                                                                        minimize the burden of the collection of                 Current Actions: There are no changes
                                                to be assured of consideration.
                                                                                                        information on respondents, including                 being made to the form at this time.
                                                ADDRESSES: Direct all written comments
                                                                                                        through the use of automated collection                  Type of Review: Extension of a
                                                to L. Brimmer, Internal Revenue                                                                               currently approved collection.
                                                Service, Room 6526, 1111 Constitution                   techniques or other forms of information
                                                                                                        technology; and (e) estimates of capital                 Affected Public: Business or other for-
                                                Avenue NW., Washington, DC 20224.                                                                             profit organizations and individuals.
                                                Requests for additional information or                  or start-up costs and costs of operation,
                                                                                                        maintenance, and purchase of services                    Estimated Number of Respondents:
                                                copies of the form and instructions                                                                           15,805.
                                                should be directed to Sara Covington, at                to provide information.
                                                                                                                                                                 Estimated Time per Respondent: 18
                                                Internal Revenue Service, Room 6526,                      Approved: September 26, 2017.                       hours, 2 minutes.
                                                1111 Constitution Avenue NW.,                           L. Brimmer,                                              Estimated Total Annual Burden
                                                Washington, DC 20224, or through the                    Senior Tax Analyst.                                   Hours: 285,281.
                                                internet, at Sara.L.Covington@irs.gov.                                                                           The following paragraph applies to all
                                                                                                        [FR Doc. 2017–21146 Filed 9–29–17; 8:45 am]
                                                SUPPLEMENTARY INFORMATION:                                                                                    of the collections of information covered
                                                                                                        BILLING CODE 4830–01–P
                                                  Title: IRS e-file Electronic funds                                                                          by this notice:
                                                Withdrawal Authorization for Form                                                                                An agency may not conduct or
                                                7004.                                                   DEPARTMENT OF THE TREASURY                            sponsor, and a person is not required to
                                                  OMB Number: 1545–1927.                                                                                      respond to, a collection of information
                                                  Form Number: 8878–A.                                  Internal Revenue Service
                                                  Abstract: Form 8878–A is used by a                                                                          unless the collection of information
                                                corporate officer or agent and an                                                                             displays a valid OMB control number.
                                                                                                        Proposed Collection; Comment                          Books or records relating to a collection
                                                electronic return originator (ERO) to use               Request for Form 6765
                                                a personal identification number (PIN)                                                                        of information must be retained as long
                                                to authorize an electronic funds                        AGENCY: Internal Revenue Service (IRS),               as their contents may become material
                                                withdrawal for a tax payment made                       Treasury.                                             in the administration of any internal
                                                with a request to extend the filing due                 ACTION: Notice and request for                        revenue law. Generally, tax returns and
                                                date for a corporate income tax return.                 comments.                                             tax return information are confidential,
                                                  Current Actions: There are no changes                                                                       as required by 26 U.S.C. 6103.
                                                being made to the form at this time.                    SUMMARY:    The Internal Revenue Service,                Request for Comments: Comments
                                                                                                        as part of its continuing effort to reduce            submitted in response to this notice will
sradovich on DSK3GMQ082PROD with NOTICES




                                                  Type of Review: Extension of a
                                                currently approved collection.                          paperwork and respondent burden,                      be summarized and/or included in the
                                                  Affected Public: Business or other for-               invites the general public and other                  request for OMB approval.
                                                profit organizations.                                   Federal agencies to take this                            All comments will become a matter of
                                                  Estimated Number of Respondents:                      opportunity to comment on proposed                    public record. Comments are invited on:
                                                140,000.                                                and/or continuing information                         (a) Whether the collection of
                                                  Estimated Time per Respondent: 3                      collections, as required by the                       information is necessary for the proper
                                                hours, 37 minutes.                                      Paperwork Reduction Act of 1995. The                  performance of the functions of the


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Document Created: 2017-09-30 04:41:48
Document Modified: 2017-09-30 04:41:48
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 comment.
DatesWritten comments should be received on or before December 1, 2017 to be assured of consideration.
FR Citation82 FR 45952 

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