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)

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, 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.

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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 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