82 FR 50223 - Proposed Collection; Comment Request for Form 1041-N

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 82, Issue 208 (October 30, 2017)

Page Range		50223-50224
FR Document		2017-23493

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. The IRS is soliciting comments concerning Form 1041-N, U.S. Income Tax Return for Electing Alaska Native Settlement Trusts.

Federal Register, Volume 82 Issue 208 (Monday, October 30, 2017)

[Federal Register Volume 82, Number 208 (Monday, October 30, 2017)]
[Notices]
[Pages 50223-50224]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2017-23493]


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

DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Form 1041-N

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 
proposed and/or continuing information collections, as required by the 
Paperwork Reduction Act of 1995. The IRS is soliciting comments 
concerning Form 1041-N, U.S. Income Tax Return for Electing Alaska 
Native Settlement Trusts.

DATES: Written comments should be received on or before December 29, 
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, Internal Revenue 
Service, Room 6526, 1111 Constitution Avenue NW., Washington, DC 20224, 
or through the Internet at [email protected].

SUPPLEMENTARY INFORMATION: 
    Title: U.S. Income Tax Return for Electing Alaska Native Settlement 
Trusts.
    OMB Number: 1545-1776.
    Form Number: 1041-N.
    Abstract: An Alaska Native Settlement Trust (ANST) may elect under 
section 646 to have the special income tax treatment of that section 
apply to the trust and its beneficiaries. This one-time election is 
made by filing Form 1041-N which is used by the ANST to report its 
income, etc., and to compute and pay any income tax. Form 1041-N is 
also used for the special information reporting requirements that apply 
to ANSTs.
    Current Actions: There are no changes being made to the form at 
this time.
    Type of Review: Extension without change of a currently approved 
collection.
    Affected Public: Business or other for-profit organizations.
    Estimated Number of Respondents: 20.
    Estimated Time per Respondent: 35 hrs.
    Estimated Total Annual Burden Hours: 700.
    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

[[Page 50224]]

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: October 4, 2017.
L. Brimmer,
Senior Tax Analyst.
[FR Doc. 2017-23493 Filed 10-27-17; 8:45 am]
 BILLING CODE 4830-01-P

Federal Register / Vol. 82, No. 208 / Monday, October 30, 2017 / Notices 50223

4. AL-MARFADI, Khalid (a.k.a. AL- 8. QANAN, Radwan Muhammad Avenue NW., Washington, DC 20224.
YAFI’I, Abu Anas; a.k.a. AL-YAFI’I, Husayn Ali (a.k.a. AL-ADANI, Abu ‘Abd Requests for additional information or
Khalid Abdallah Salah Ahmad Hussayn al-Rahman; a.k.a. AL-NAQAZ, Basil copies of the form and instructions
al-’Umari al-Marfadi), al-Bayda’ Muhsin Ahmad; a.k.a. KANAN, should be directed to LaNita Van Dyke,
Governorate, Yemen; al-Sharafa’, al- Radwan; a.k.a. KANNA, Radwan), Internal Revenue Service, Room 6526,
Qurayshiyah District, al-Bayda’ Aden, Yemen; al-Tawilah, Kraytar 1111 Constitution Avenue NW.,
Governorate, Yemen; al-Wuhayshi District, Aden, Yemen; DOB 07 Sep Washington, DC 20224, or through the
Village, Az Zahir District, al Bayda’ 1975; alt. DOB 1982; POB Abyan Internet at Lanita.VanDyke@irs.gov.
Governorate, Yemen; Marfad Village, Governorate, Khanfar, Al-Rumilah, SUPPLEMENTARY INFORMATION:
Marfad District, Yafia, Yemen; DOB Yemen; Gender Male (individual) Title: U.S. Income Tax Return for
1966; Gender Male (individual) [SDGT] [SDGT] (Linked To: ISIL-YEMEN). Electing Alaska Native Settlement
(Linked To: ISIL-YEMEN). Designated pursuant to section 1(c) of Trusts.
Designated pursuant to section 1(c) of E.O. 13224 for being owned or OMB Number: 1545–1776.
E.O. 13224 for being owned or controlled by, or acting for or on behalf Form Number: 1041–N.
controlled by, or acting for or on behalf of, ISIL-YEMEN, a person whose Abstract: An Alaska Native
of, ISIL-YEMEN, a person whose property and interests in property are Settlement Trust (ANST) may elect
property and interests in property are blocked pursuant to E.O. 13224. under section 646 to have the special
blocked pursuant to E.O. 13224. Entity income tax treatment of that section
Also designated pursuant to section apply to the trust and its beneficiaries.
1. AL KHAYR SUPERMARKET (a.k.a.
1(d)(ii) of E.O. 13224 for assisting in, This one-time election is made by filing
AL-KHAIR MARKET), Fuwwah, south
sponsoring, or providing financial, Form 1041–N which is used by the
of Mukalla, Hadramawt Governorate,
material, or technological support for, or ANST to report its income, etc., and to
Yemen [SDGT] (Linked To: AL-
financial or other services to or in compute and pay any income tax. Form
HAYASHI, Sayf Abdulrab Salem).
support of, ISIL-Yemen, a person whose Designated pursuant to section 1(c) of 1041–N is also used for the special
property and interests in property are E.O. 13224 for being owned or information reporting requirements that
blocked pursuant to E.O. 13224. controlled by, or acting for or on behalf apply to ANSTs.
5. AL-YAFI’I, Nashwan al-Wali (a.k.a. of, AL-HAYASHI, Sayf Abdulrab Salem, Current Actions: There are no changes
AL-YAFI’I, Nishwan al-Wali; a.k.a. AL- a person whose property and interests being made to the form at this time.
YAFI’I, Wali Nashwan), Yafi’ District, in property are blocked pursuant to E.O. Type of Review: Extension without
Lahij Governorate, Yemen; DOB 1984; 13224. change of a currently approved
Gender Male (individual) [SDGT] collection.
(Linked To: ISIL-YEMEN). Dated: October 25, 2017.
Affected Public: Business or other for-
Designated pursuant to section 1(c) of John E. Smith, profit organizations.
E.O. 13224 for being owned or Director, Office of Foreign Assets Control. Estimated Number of Respondents:
controlled by, or acting for or on behalf [FR Doc. 2017–23529 Filed 10–27–17; 8:45 am] 20.
of, ISIL-YEMEN, a person whose BILLING CODE 4810–AL–P Estimated Time per Respondent: 35
property and interests in property are hrs.
blocked pursuant to E.O. 13224. Estimated Total Annual Burden
6. AL-UBAYDI, Khalid Sa’id Ghabish DEPARTMENT OF THE TREASURY Hours: 700.
(a.k.a. AL-UBAYDI, Khalid Sa’id The following paragraph applies to all
Ghubaysh; a.k.a. ‘‘UBAYDI, Abu-Amr’’), Internal Revenue Service
of the collections of information covered
Hadramawt Governorate, Yemen; DOB Proposed Collection; Comment by this notice:
1984 to 1986; POB United Arab Request for Form 1041–N An agency may not conduct or
Emirates; Gender Male (individual) sponsor, and a person is not required to
[SDGT] (Linked To: ISIL-YEMEN). AGENCY: Internal Revenue Service (IRS), respond to, a collection of information
Designated pursuant to section 1(c) of Treasury. unless the collection of information
E.O. 13224 for being owned or ACTION: Notice and request for displays a valid OMB control number.
controlled by, or acting for or on behalf comments. Books or records relating to a
of, ISIL-YEMEN, a person whose collection of information must be
property and interests in property are SUMMARY: The Internal Revenue Service, retained as long as their contents may
blocked pursuant to E.O. 13224. as part of its continuing effort to reduce become material in the administration
7. AL-WAFI, Bilal Ali Muhammad paperwork and respondent burden, of any internal revenue law. Generally,
(a.k.a. AL-WAFI, Bilal; a.k.a. AL-WAFI, invites the general public and other tax returns and tax return information
Bilal ‘Ali; a.k.a. AL-WARAFI, ’Ali Federal agencies to take this are confidential, as required by 26
’Abbad Muhammad; a.k.a. ‘‘ABU AL- opportunity to comment on proposed U.S.C. 6103.
WALEED’’; a.k.a. ‘‘ABU AL-WALID’’), and/or continuing information Request for Comments: Comments
Ta’izz Governorate, Yemen; DOB 1986 collections, as required by the submitted in response to this notice will
to 1989; POB Ta’izz Governorate, Paperwork Reduction Act of 1995. The be summarized and/or included in the
Yemen; Gender Male (individual) IRS is soliciting comments concerning request for OMB approval. All
[SDGT] (Linked To: AL-QA’IDA IN THE Form 1041–N, U.S. Income Tax Return comments will become a matter of
ARABIAN PENINSULA). for Electing Alaska Native Settlement public record. Comments are invited on:
sradovich on DSK3GMQ082PROD with NOTICES

Designated pursuant to section 1(c) of Trusts. (a) Whether the collection of
E.O. 13224 for being owned or DATES: Written comments should be information is necessary for the proper
controlled by, or acting for or on behalf received on or before December 29, 2017 performance of the functions of the
of, AL-QA’IDA IN THE ARABIAN to be assured of consideration. agency, including whether the
PENINSULA, a person whose property ADDRESSES: Direct all written comments information shall have practical utility;
and interests in property are blocked to L. Brimmer, Internal Revenue (b) the accuracy of the agency’s estimate
pursuant to E.O. 13224. Service, Room 6526, 1111 Constitution of the burden of the collection of

VerDate Sep<11>2014 17:59 Oct 27, 2017 Jkt 244001 PO 00000 Frm 00108 Fmt 4703 Sfmt 4703 E:\FR\FM\30OCN1.SGM 30OCN1

50224 Federal Register / Vol. 82, No. 208 / Monday, October 30, 2017 / Notices

information; (c) ways to enhance the accommodates approximately 60 Revenue Service, Room 6526, 1111
quality, utility, and clarity of the people; this number includes IRSAC Constitution Avenue NW., Washington,
information to be collected; (d) ways to members and Internal Revenue Service DC 20224, or through the internet, at
minimize the burden of the collection of officials. Due to limited seating, please Lanita.VanDyke@irs.gov.
information on respondents, including call Anna Millikan at 202–317–6851 to SUPPLEMENTARY INFORMATION:
through the use of automated collection confirm your attendance. Attendees are Title: IRA Required Minimum
techniques or other forms of information encouraged to arrive at least 30 minutes Distribution Reporting.
technology; and (e) estimates of capital before the meeting begins. Should you OMB Number: 1545–1779.
or start-up costs and costs of operation, wish the IRSAC to consider a written Notice Number: Notice 2002–27.
maintenance, and purchase of services statement, please write to Internal Abstract: Notice 2002–27 (Notice
to provide information. Revenue Service, Office of National 2003–2, Notice 2003–3 & Notice 2009–
Approved: October 4, 2017. Public Liaison, CL:NPL, Room 7559, 9) provides guidance with respect to the
L. Brimmer, 1111 Constitution Avenue NW, reporting requirements, that is, data that
Senior Tax Analyst. Washington, DC 20224 or email custodians and trustees of IRAs must
[FR Doc. 2017–23493 Filed 10–27–17; 8:45 am]
PublicLiaison@irs.gov. furnish IRA owners in those instances
BILLING CODE 4830–01–P Dated: October 23, 2017. where there must be a minimum
John Lipold, distribution from an individual
Designated Federal Official. retirement arrangement.
DEPARTMENT OF THE TREASURY [FR Doc. 2017–23495 Filed 10–27–17; 8:45 am]
Current Actions: There are no changes
being made to the notice at this time.
BILLING CODE 4830–01–P
Internal Revenue Service Type of Review: Extension of a
currently approved collection.
Advisory Council to the Internal Affected Public: Business or other for-
Revenue Service; Meeting DEPARTMENT OF THE TREASURY
profit organizations, and not-for-profit
AGENCY: Internal Revenue Service (IRS), Internal Revenue Service institutions.
Treasury. Estimated Number of Respondents:
ACTION: Notice.
Proposed Information Collection; 78,000.
Comment Request Estimated Average Time per
SUMMARY: The Internal Revenue Service Respondent: 15 hours.
Advisory Council (IRSAC) will hold a AGENCY: Internal Revenue Service (IRS),
Estimated Total Annual Burden
public meeting on Wednesday, Treasury.
Hours: 1,170,000.
November 15, 2017. ACTION: Notice and request for Request for Comments: Comments
FOR FURTHER INFORMATION CONTACT: Ms. comments. submitted in response to this notice will
Anna Millikan, IRSAC Program SUMMARY: The Internal Revenue Service, be summarized and/or included in our
Manager, Office of National Public as part of its continuing effort to reduce request for Office of Management and
Liaison, CL:NPL:P, Room 7571, 1111 paperwork and respondent burden, Budget (OMB) approval of the relevant
Constitution Avenue NW., Washington, invites the general public and other information collection. All comments
DC 20224. Telephone: 202–317–6851 Federal agencies to take this will become a matter of public record.
(not a toll-free number). Email address: Please do not include any confidential
opportunity to comment on and/or
PublicLiaison@irs.gov. or inappropriate material in your
continuing information collections, as
SUPPLEMENTARY INFORMATION: Notice is required by the Paperwork Reduction comments.
hereby given pursuant to section 10(a) Act of 1995. This notice provides We invite comments on: (a) Whether
(2) of the Federal Advisory Committee guidance relating to the waiver of 2009 the collection of information is
Act, 5 U.S.C. App. (1988), a public required minimum distributions, necessary for the proper performance of
meeting of the IRSAC will be held on described in section 401(a)(9) of the the agency’s functions, including
Wednesday, November 15, 2017, from Internal Revenue Code (‘‘Code’’), from whether the information has practical
9:00 a.m. to 12:45 p.m. at the certain plans under the Worker, Retiree, utility; (b) the accuracy of the agency’s
Washington Marriott Wardman Park and Employer Recovery Act of 2008 estimate of the burden of the collection
Hotel, 2660 Woodley Road NW., Wilson (‘‘WRERA’’). of information; (c) ways to enhance the
Room, Washington, DC 20008. Issues to quality, utility, and clarity of the
be discussed include, but are not DATES: Written comments should be information to be collected; (d) ways to
limited to: W–2 Verification Codes and received on or before December 29, 2017 minimize the burden of the collection of
Engaging Tax Practitioners; Taxpayer to be assured of consideration. information on respondents, including
and Practitioner Concerns Regarding ADDRESSES: Direct all written comments the use of automated collection
Private Debt Collection; The LB&I to L. Brimmer, Internal Revenue techniques or other forms of information
Examination Process (LEP); The Need Service, Room 6526, 1111 Constitution technology; and (e) estimates of capital
for Express Statutory Authority to Avenue NW., Washington, DC 20224. or start-up costs and costs of operation,
Confirm the Treasury Department’s Please send comments for the maintenance, and purchase of services
Ability to Establish, Enforce, and information collection listed below. You to provide the requested information.
Require Minimum Standards of must reference the information Currently, the IRS is seeking
Competence for All Tax Practitioners, collection’s title, form number, comments concerning the following
sradovich on DSK3GMQ082PROD with NOTICES

Including Tax Return Preparers; Third- reporting or record-keeping requirement forms, and reporting and record-keeping
Party Application Programming number, and OMB number (if any) in requirements:
Interfaces (APIs); and The Continuing your comment. To obtain additional The following paragraph applies to all
Need for the Internal Revenue Service to information, or copies of the of the collections of information covered
be Adequately Funded. Last-minute information collection and instructions, by this notice:
agenda changes may preclude advanced or copies of any comments received, An agency may not conduct or
notice. The meeting room contact LaNita Van Dyke, at Internal sponsor, and a person is not required to

VerDate Sep<11>2014 17:59 Oct 27, 2017 Jkt 244001 PO 00000 Frm 00109 Fmt 4703 Sfmt 4703 E:\FR\FM\30OCN1.SGM 30OCN1

Document Created: 2017-10-28 00:29:10
Document Modified: 2017-10-28 00:29:10

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 29, 2017 to be assured of consideration.
FR Citation		82 FR 50223

82 FR 50223 - Proposed Collection; Comment Request for Form 1041-N

DEPARTMENT OF THE TREASURYInternal Revenue Service

Federal Register Volume 82, Issue 208 (October 30, 2017)

DEPARTMENT OF THE TREASURY
Internal Revenue Service