82 FR 48314 - Proposed Information Collection; Comment Request
DEPARTMENT OF THE TREASURY
Internal Revenue Service Federal Register Volume 82, Issue 199 (October 17, 2017)
Internal Revenue Service
Federal Register Volume 82, Issue 199 (October 17, 2017)
| Page Range | 48314-48316 | |
| FR Document | 2017-22404 |
[Federal Register Volume 82, Number 199 (Tuesday, October 17, 2017)] [Notices] [Pages 48314-48316] From the Federal Register Online [www.thefederalregister.org] [FR Doc No: 2017-22404] ======================================================================= ----------------------------------------------------------------------- DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Information Collection; Comment Request AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for comments. ----------------------------------------------------------------------- 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 continuing information collections, as required by the Paperwork Reduction Act of 1995. DATES: Written comments should be received on or before December 18, 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, or at [email protected]. Please send separate comments for each specific information collection listed below. You must reference the information collection's title, form number, reporting or record-keeping requirement number, and OMB number (if any) in your comment. Requests for additional information, or copies of the information collection and instructions, or copies of any comments received, contact Elaine Christophe, at Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW., Washington, DC 20224, or through the internet, at [email protected]. SUPPLEMENTARY INFORMATION: Request for Comments The Internal Revenue Service, as part of their continuing effort to reduce paperwork and respondent burden, invite the general public and other Federal agencies to take this opportunity to comment on these continuing information collections listed below in this notice, as required by the Paperwork Reduction Act of 1995. Request for Comments: Comments submitted in response to this notice will be summarized and/or included in our request for Office of Management and Budget (OMB) approval of the relevant information collection. All comments will become a matter of public record. Please do not include any confidential or inappropriate material in your comments. We invite comments on: (a) Whether the collection of information is necessary for the proper performance of the agency's functions, including whether the information has 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 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 the requested information. The IRS is seeking comments concerning the following forms, and reporting and record-keeping requirements: 1. Title: Request for Change in Plan/Trust Year. OMB Number: 1545-0201. Form Number: 5308. Abstract: Form 5308 is used to request permission to change the plan or trust year for a pension benefit plan. The information submitted is used in determining whether IRS should grant permission for the change. Current Actions: There are no changes being made to the form at this time. Type of Review: Extension of a currently approved collection. Affected Public: Business or other for-profit organizations. Estimated Number of Respondents: 480. Estimated Time per Respondent: 42 minutes. Estimated Total Annual Burden Hours: 339. 2. Title: Disclosure of Tax Return Information for Purposes of Quality or Peer Reviews, Disclosure of Tax Return Information Due to Incapacity or Death of Tax Return Preparer. OMB Number: 1545-1209. Regulation Project Number: TD 8383 (Final). Abstract: These regulations govern the circumstances under which tax return information may be disclosed for purposes of conducting quality or peer reviews, and disclosures that are necessary because of the tax return preparer's death or incapacity. Current Actions: There is no change to this existing regulation. Type of Review: Extension of currently approved collection. Affected Public: Business or other for-profit organizations. Estimated Number of Respondents: 250,000. Estimated Time per Respondent: 1 hour. Estimated Total Annual Burden Hours: 250,000. 3. Title: Limitations on Credit or Refund. OMB Number: 1545-1649. Revenue Procedure Number: Revenue Procedure 99-21. Abstract: Generally, under section 6511(a), a taxpayer must file a claim for credit or refund of tax within three years after the date of filing a tax return or within two years after the date of payment of the tax, whichever period expires later. Under section 6511(h), the statute of limitations on claims for credit or refund is suspended for any period of an individual taxpayer's life during which the taxpayer is unable to manage his or her financial affairs because of a medically determinable mental or physical impairment, if the impairment can be expected to result in death, or has lasted (or can be expected to last) for a continuous period of not less than 12 months. [[Page 48315]] Current Actions: There are no changes being made to the revenue procedure at this time. Type of Review: Extension of a currently approved collection. Affected Public: Individuals or households. Estimated Number of Respondents: 48,200. Estimated Time per Respondent: 30 minutes. Estimated Total Annual Burden Hours: 24,100. 4. Title: Discharge of Liens. OMB Number: 1545-0854. Regulation Project Number: T.D. 9410; Form 14497; Form 14498. Abstract: The Internal Revenue Service needs this information in processing a request to sell property subject to a tax lien to determine if the taxpayer has equity in the property. This information will be used to determine the amount, if any, to which the tax lien attaches. Current Actions: There is no change to this existing regulation. There is no change to Forms 14497 or 14498. Type of Review: Extension of a currently approved collection. Affected Public: Individuals, business or other for-profit organizations, and farms. Estimated Number of Respondents: 500. Estimated Total Annual Burden Hours: 3,833. 5. Title: Revision of Regulations Relating to Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons and Revision of Information Reporting Regulations. OMB Number: 1545-1484. Regulation Project Number: REG-242282-97 (TD 8881-final). Abstract: This regulation prescribes collections of information for foreign persons that received payments subject to withholding under sections 1441, 1442, 1443, or 6114 of the Internal Revenue Code. This information is used to claim foreign person status and, in appropriate cases, to claim residence in a country with which the United States has an income tax treaty in effect, so that withholding at a reduced rate of tax may be obtained at source. The regulation also prescribes collections of information for withholding agents. This information is used by withholding agents to report to the IRS income paid to a foreign person that is subject to withholding under Code sections 1441, 1442, and 1443. The regulation also requires that a foreign taxpayer claiming a reduced amount of withholding tax under the provisions of an income tax treaty must disclose its reliance upon a treaty provision by filing Form 8833 with its U.S. income tax return. The burden for Form 8833 is reported under 1545-1354. Current Actions: There is no change to this existing regulation. Type of Review: Extension of a currently approved collection. Affected Public: Business or other for-profit organizations, individuals or households, not-for-profit institutions, farms, and Federal, state, local or tribal governments. The burden for the reporting requirements is reflected in the burden of Forms W-8BEN, W-8ECI, W-8EXP, W-8IMY, 1042, 1042S, 8233, 8833, and the income tax return of a foreign person filed for purposes of claiming a refund of tax. 6. Title: Private Foundation Disclosure Rules. OMB Number: 1545-1655. Regulation Project Number: T.D. 8861. Abstract: The regulations relate to the public disclosure requirements described in section 6104(d) of the Internal Revenue Code. These final regulations implement changes made by the Tax and Trade Relief Extension Act of 1998, which extended to private foundations the same rules regarding public disclosure of annual information returns that apply to other tax-exempt organizations. These final regulations provide guidance for private foundations required to make copies of applications for recognition of exemption and annual information return available for public inspection and to comply with requests for copies of those documents. Current Actions: There is no change to this existing regulation. Type of Review: Extension of a currently approved collection. Affected Public: Not-for-profit institutions. Estimated Number of Respondents: 65,065. Estimated total annual reporting burden: 32,596 hours. 7. Title: Revenue Procedure 2002-32, Waiver of 60-Month Bar on Reconsolidation after Disaffiliation; Revenue Procedure 2006-21, to Eliminate Impediments to E-Filing Consolidated Returns and Reduce Reporting Requirements. OMB Number: 1545-1784. Revenue Procedure Numbers: 2002-32. Abstract: Revenue Procedure 2002-32 provides qualifying taxpayers with a waiver of the general rule of Sec. 1504(a)(3)(A) of the Internal Revenue Code barring corporations from filing consolidated returns as a member of a group of which it had been a member for 60 months following the year of disaffiliation; Revenue Procedure 2006-21 modifies Rev. Proc. 89-56, 1989-2 C.B. 643, Rev. Proc. 90-39, 1990-2 C.B. 365, and Rev. Proc. 2002-32, 2002-20 IRB p.959, to eliminate impediments to the electronic filing of Federal income tax returns (e- filing) and to reduce the reporting requirements in each of these revenue procedures. Current Actions: There are no changes being made to these revenue procedures at this time. Type of Review: Extension of a currently approved collection. Affected Public: Business or other for-profit organizations. Estimated number of respondents: 20. The estimated annual burden per respondent varies from 2 hours to 8 hours, depending on individual circumstances, with an estimated average of 5 hours. Estimated total annual reporting burden: 100 hours. 8. Title: Revision of Income Tax Regulations under Section 897, 1445, and 6109 to require use of Taxpayer Identifying Numbers on Submission under the Section 897 and 1445 regulations. OMB Number: 1545-1797. Regulation Project Number: REG-106876-00 (TD 9082). Abstract: The collection of information relates to applications for withholding certificates under Treas. Reg-1.1445-3 to be filed with the IRS with respect to (1) dispositions of U.S. real property interests that have been used by foreign persons as a principal residence within the prior 5 years and excluded from gross income under section 121 and (2) dispositions of U.S. real property interests by foreign persons in deferred like kind exchanges that qualify for nonrecognition under section 1031. Current Actions: There are no changes to this existing regulation. Type of Review: Extension of a currently approved collection. Affected Public: Individuals or households and Business or other for-profit. Estimated Number of Respondents: 150. Estimated Total Annual Reporting Burden: 600 hours. Estimated Average Annual Burden per Respondent: 4 hours. 9. Title: Guidance Regarding Qualified Intellectual Property Contributions. OMB Number: 1545-1937. Notice Number: Notice 2005-41. Abstract: Notice 2005-41 explains new rules governing charitable contributions of intellectual property made after June 3, 2004. The notice explains the method by which a donor [[Page 48316]] of qualified intellectual property may notify the donee that the donor intends to treat the contribution as a qualified donation under section 170(m). Donors of qualified intellectual property will use the required notification as evidence that they have satisfied the section 170(m) notification requirement. Current Actions: There are no changes being made to the notice at this time. Type of Review: Extension of currently approved collection. Affected Public: Business or other for-profit organizations. Estimated Number of Respondents: 30. Estimated Average Time per Respondent: 1 hour. Estimated Total Annual Burden Hours: 30. 10. Title: Transfers by Domestic Corporations That Are Subject to Section 367(a)(5); Distributions by Domestic Corporations That Are Subject to Section 1248(f). OMB Number: 1545-2183. Regulation Project Number: TD 9614 and TD 9615. Abstract: Section 367(a)(5) now provides that a transfer of assets to a foreign corporation in an exchange described in section 361 is subject to section 367(a)(1), unless certain ownership requirements and other conditions are met. The regulations provide guidance regarding the application of this section. Current Actions: TD 9615 went final as TD 9760. Type of Review: Revision of a currently approved collection. Affected Public: Business or other for-profit organizations. Estimated Number of Respondents: 305. Estimated Time per Respondent: 10.69 hours. Estimated Total Annual Burden Hours: 3260. 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. Approved: October 10, 2017. L. Brimmer, Senior Tax Analyst. [FR Doc. 2017-22404 Filed 10-16-17; 8:45 am] BILLING CODE 4830-01-P
![48314 Federal Register / Vol. 82, No. 199 / Tuesday, October 17, 2017 / Notices
in this notice. Participants should be ADDRESSES: Direct all written comments Abstract: Form 5308 is used to request
prepared to discuss their reaction to the to L. Brimmer, Internal Revenue permission to change the plan or trust
template. Further discussion at the Service, Room 6526, 1111 Constitution year for a pension benefit plan. The
public workshop may include other Avenue NW., Washington, DC 20224, or information submitted is used in
safety elements as well as public at Elaine.H.Christophe@irs.gov. determining whether IRS should grant
disclosure of the Voluntary Assessment. Please send separate comments for permission for the change.
NHTSA will conduct the public each specific information collection Current Actions: There are no changes
workshop informally; thus, technical listed below. You must reference the being made to the form at this time.
rules of evidence will not apply. We information collection’s title, form Type of Review: Extension of a
will arrange for a written transcript of number, reporting or record-keeping currently approved collection.
the workshop. You may make requirement number, and OMB number Affected Public: Business or other for-
arrangements for copies of the (if any) in your comment. Requests for profit organizations.
transcripts directly with the court additional information, or copies of the Estimated Number of Respondents:
reporter. The transcript will also be information collection and instructions, 480.
posted in the docket when it becomes or copies of any comments received, Estimated Time per Respondent: 42
available. contact Elaine Christophe, at Internal minutes.
Should it be necessary to cancel the Revenue Service, Room 6526, 1111 Estimated Total Annual Burden
workshop due to inclement weather or Constitution Avenue NW., Washington, Hours: 339.
other emergency, NHTSA will take all DC 20224, or through the internet, at 2. Title: Disclosure of Tax Return
available measures to notify registered Elaine.H.Christophe@irs.gov. Information for Purposes of Quality or
participants. Peer Reviews, Disclosure of Tax Return
SUPPLEMENTARY INFORMATION:
Draft Workshop Agenda Information Due to Incapacity or Death
Request for Comments of Tax Return Preparer.
9–10 a.m. Arrival/Check-In through
Security The Internal Revenue Service, as part OMB Number: 1545–1209.
10–10:10 a.m. Welcome/Important of their continuing effort to reduce Regulation Project Number: TD 8383
Notices paperwork and respondent burden, (Final).
10:10–10:30 a.m. NHTSA Presentation invite the general public and other Abstract: These regulations govern the
10:30–12 a.m. Presentation by Federal agencies to take this circumstances under which tax return
Stakeholder Representatives opportunity to comment on these information may be disclosed for
12 a.m.–1 p.m. Lunch (not provided) continuing information collections purposes of conducting quality or peer
1–1:45 p.m. Open Discussion Regarding listed below in this notice, as required reviews, and disclosures that are
Challenges to Disclosure by the Paperwork Reduction Act of necessary because of the tax return
1:45–2:30 p.m. Open Discussion 1995. preparer’s death or incapacity.
Regarding Approaches to Public Request for Comments: Comments Current Actions: There is no change to
Disclosure submitted in response to this notice will this existing regulation.
2:30–2:50 p.m. Open Discussion be summarized and/or included in our Type of Review: Extension of
2:50–3 p.m. Closing Remarks/Adjourn request for Office of Management and currently approved collection.
Issued in Washington, DC, under authority Budget (OMB) approval of the relevant Affected Public: Business or other for-
delegated by 49 CFR 1.95. information collection. All comments profit organizations.
Nathaniel Beuse, will become a matter of public record. Estimated Number of Respondents:
Associate Administrator for Vehicle Safety Please do not include any confidential 250,000.
Research. or inappropriate material in your Estimated Time per Respondent: 1
[FR Doc. 2017–22058 Filed 10–16–17; 8:45 am] comments. We invite comments on: (a) hour.
BILLING CODE 4910–59–P Whether the collection of information is Estimated Total Annual Burden
necessary for the proper performance of Hours: 250,000.
the agency’s functions, including 3. Title: Limitations on Credit or
DEPARTMENT OF THE TREASURY whether the information has practical Refund.
utility; (b) the accuracy of the agency’s OMB Number: 1545–1649.
Internal Revenue Service estimate of the burden of the collection Revenue Procedure Number: Revenue
of information; (c) ways to enhance the Procedure 99–21.
Proposed Information Collection; quality, utility, and clarity of the Abstract: Generally, under section
Comment Request information to be collected; (d) ways to 6511(a), a taxpayer must file a claim for
AGENCY: Internal Revenue Service (IRS), minimize the burden of the collection of credit or refund of tax within three years
Treasury. information on respondents, including after the date of filing a tax return or
ACTION: Notice and request for the use of automated collection within two years after the date of
comments. techniques or other forms of information payment of the tax, whichever period
technology; and (e) estimates of capital expires later. Under section 6511(h), the
SUMMARY: The Internal Revenue Service, or start-up costs and costs of operation, statute of limitations on claims for
as part of its continuing effort to reduce maintenance, and purchase of services credit or refund is suspended for any
paperwork and respondent burden, to provide the requested information. period of an individual taxpayer’s life
invites the general public and other The IRS is seeking comments during which the taxpayer is unable to
sradovich on DSK3GMQ082PROD with NOTICES
Federal agencies to take this concerning the following forms, and manage his or her financial affairs
opportunity to comment on continuing reporting and record-keeping because of a medically determinable
information collections, as required by requirements: mental or physical impairment, if the
the Paperwork Reduction Act of 1995. 1. Title: Request for Change in Plan/ impairment can be expected to result in
DATES: Written comments should be Trust Year. death, or has lasted (or can be expected
received on or before December 18, 2017 OMB Number: 1545–0201. to last) for a continuous period of not
to be assured of consideration. Form Number: 5308. less than 12 months.
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![48316 Federal Register / Vol. 82, No. 199 / Tuesday, October 17, 2017 / Notices
of qualified intellectual property may DEPARTMENT OF THE TREASURY paperwork and respondent burden,
notify the donee that the donor intends invites the public and other Federal
to treat the contribution as a qualified Internal Revenue Service agencies to take this opportunity to
donation under section 170(m). Donors comment on proposed and/or
of qualified intellectual property will Open Meeting of the Taxpayer continuing information collections, as
use the required notification as evidence Advocacy Panel Joint Committee. required by the Paperwork Reduction
that they have satisfied the section AGENCY: Internal Revenue Service (IRS) Act of 1995. Currently, the IRS is
170(m) notification requirement. Treasury. soliciting comments concerning the
Current Actions: There are no changes methods to determine taxable income in
ACTION: Notice of meeting.
being made to the notice at this time. connection with a cost sharing
Type of Review: Extension of SUMMARY: An open meeting of the arrangement, IRC section 482.
currently approved collection. Taxpayer Advocacy Panel Joint DATES: Written comments should be
Affected Public: Business or other for- Committee will be conducted. The received on or before December 18, 2017
profit organizations. Taxpayer Advocacy Panel is soliciting to be assured of consideration.
Estimated Number of Respondents:
public comments, ideas, and ADDRESSES: Direct all written comments
30.
suggestions on improving customer to Tuawana Pinkston, Internal Revenue
Estimated Average Time per
service at the Internal Revenue Service. Service, Room 6141, 1111 Constitution
Respondent: 1 hour.
Estimated Total Annual Burden DATES: The meeting will be held Friday, Avenue NW., Washington, DC 20224.
Hours: 30. November 17, 2017. Requests for additional information or
10. Title: Transfers by Domestic FOR FURTHER INFORMATION CONTACT: copies of the regulations should be
Corporations That Are Subject to Gretchen Swayzer at 1–888–912–1227 directed to R. Joseph Durbala, at Internal
Section 367(a)(5); Distributions by or 469–801–0769. Revenue Service, Room 6129, 1111
Domestic Corporations That Are Subject SUPPLEMENTARY INFORMATION: Notice is Constitution Avenue NW., Washington
to Section 1248(f). hereby given pursuant to Section DC 20224, or through the internet, at
OMB Number: 1545–2183. 10(a)(2) of the Federal Advisory RJoseph.Durbala@irs.gov.
Regulation Project Number: TD 9614 Committee Act, 5 U.S.C. App. (1988) SUPPLEMENTARY INFORMATION:
and TD 9615. that an open meeting of the Taxpayer Title: Methods to Determine Taxable
Abstract: Section 367(a)(5) now Income in connection with a Cost
Advocacy Panel Joint Committee will be
provides that a transfer of assets to a Sharing Arrangement—IRC section 482.
held Friday, November 17, 2017, at
foreign corporation in an exchange OMB Number: 1545–1364.
11:00 a.m. Eastern Time via
described in section 361 is subject to Regulation Project Number: TD 9568.
teleconference. The public is invited to
section 367(a)(1), unless certain Abstract: This document contains
make oral comments or submit written
ownership requirements and other final regulations regarding methods to
statements for consideration. For more
conditions are met. The regulations determine taxable income in connection
information please contact: Gretchen
provide guidance regarding the with a cost sharing arrangement under
Swayzer at 1–888–912–1227 or 469–
application of this section. section 482 of the Internal Revenue
801–0769, TAP Office, 4050 Alpha Rd.,
Current Actions: TD 9615 went final Code (Code). The final regulations
Farmers Branch, TX 75244, or contact
as TD 9760. address issues that have arisen in
Type of Review: Revision of a us at the Web site: http://
www.improveirs.org. administering the current cost sharing
currently approved collection. regulations. The final regulations affect
Affected Public: Business or other for- The agenda will include various
committee issues for submission to the domestic and foreign entities that enter
profit organizations. into cost sharing arrangements
Estimated Number of Respondents: IRS and other TAP related topics. The
public input is welcomed. described in the final regulations.
305.
Estimated Time per Respondent: Current Actions: There is no change to
Dated: October 11, 2017.
10.69 hours. the burden previously approved.
Antoinette Ross, Type of Review: Extension of a
Estimated Total Annual Burden Acting Director, Taxpayer Advocacy Panel.
Hours: 3260. currently approved collection.
The following paragraph applies to all [FR Doc. 2017–22403 Filed 10–16–17; 8:45 am] Affected Public: Business or other for-
of the collections of information covered BILLING CODE 4830–01–P profit organizations.
by this notice: Estimated Number of Respondents:
An agency may not conduct or 500.
sponsor, and a person is not required to DEPARTMENT OF THE TREASURY Estimated Time per Respondent: 18
respond to, a collection of information hrs., 42 min.
Internal Revenue Service Estimated Total Annual Burden
unless the collection of information
displays a valid OMB control number. Hours: 9,350.
Proposed Extension of Information
Books or records relating to a collection The following paragraph applies to all
Collection Request Submitted for
of information must be retained as long the collections of information covered
Public Comment; Methods To
as their contents may become material by this notice:
Determine Taxable Income in
in the administration of any internal An agency may not conduct or
Connection With a Cost Sharing
revenue law. Generally, tax returns and sponsor, and a person is not required to
Arrangement
respond to, a collection of information
sradovich on DSK3GMQ082PROD with NOTICES
tax return information are confidential,
as required by 26 U.S.C. 6103. AGENCY: Internal Revenue Service (IRS), unless the collection of information
Treasury. displays a valid OMB control number.
Approved: October 10, 2017. Books or records relating to a
ACTION: Notice and request for
L. Brimmer, collection of information must be
comments.
Senior Tax Analyst. retained if their contents may become
[FR Doc. 2017–22404 Filed 10–16–17; 8:45 am] SUMMARY: The Internal Revenue Service, material in the administration of any
BILLING CODE 4830–01–P as part of its continuing effort to reduce internal revenue law. Generally, tax
VerDate Sep<11>2014 17:10 Oct 16, 2017 Jkt 244001 PO 00000 Frm 00105 Fmt 4703 Sfmt 4703 E:\FR\FM\17OCN1.SGM 17OCN1](https://thefederalregister.org/doc/82_FR_48513/page/3.svg)
Document Created: 2017-10-17 01:11:23
Document Modified: 2017-10-17 01:11:23
| 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 comments. | |
| Dates | Written comments should be received on or before December 18, 2017 to be assured of consideration. | |
| FR Citation | 82 FR 48314 |
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