82 FR 50733 - Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple IRS Information Collection Requests

DEPARTMENT OF THE TREASURY

Federal Register Volume 82, Issue 210 (November 1, 2017)

Page Range		50733-50735
FR Document		2017-23783
The Department of the Treasury will submit the following information collection requests to the Office of Management and Budget (OMB) for review and clearance in accordance with the Paperwork Reduction Act of 1995, on or after the date of publication of this notice. The public is invited to submit comments on these requests.
Federal Register, Volume 82 Issue 210 (Wednesday, November 1, 2017)
[Federal Register Volume 82, Number 210 (Wednesday, November 1, 2017)]
[Notices]
[Pages 50733-50735]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2017-23783]


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DEPARTMENT OF THE TREASURY


Agency Information Collection Activities; Submission for OMB 
Review; Comment Request; Multiple IRS Information Collection Requests

AGENCY: Departmental Offices, U.S. Department of the Treasury.

ACTION: Notice.

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

SUMMARY: The Department of the Treasury will submit the following 
information collection requests to the Office of Management and Budget 
(OMB) for review and clearance in accordance with the Paperwork 
Reduction Act of 1995, on or after the date of publication of this 
notice. The public is invited to submit comments on these requests.

DATES: Comments should be received on or before December 1, 2017 to be 
assured of consideration.

ADDRESSES: Send comments regarding the burden estimate, or any other 
aspect of the information collection, including suggestions for 
reducing the burden, to (1) Office of Information and Regulatory 
Affairs, Office of Management and Budget, Attention: Desk Officer for 
Treasury, New Executive Office Building, Room 10235, Washington, DC 
20503, or email at [email protected] and (2) Treasury PRA 
Clearance Officer, 1750 Pennsylvania Ave. NW., Suite 8142, Washington, 
DC 20220, or email at [email protected].

FOR FURTHER INFORMATION CONTACT: Copies of the submissions may be 
obtained from Jennifer Leonard by emailing [email protected], calling 
(202) 622-0489, or viewing the entire information collection request at 
www.reginfo.gov.

SUPPLEMENTARY INFORMATION:

Internal Revenue Service (IRS)

    Title: Claim for Refund of Excise Taxes.
    OMB Control Number: 1545-1420.
    Type of Review: Revision of a currently approved collection.
    Abstract: IRC sections 6402, 6404, 6511 and sections 301.6402-2, 
301.6404-1, and 301.6404-3 of the regulations, allow for refunds of 
taxes (except income taxes) or refund, abatement, or credit of 
interest, penalties, and additions to tax in the event of errors or 
certain actions by IRS. Form 8849 is used by taxpayers to claim refunds 
of excise taxes.
    Forms: Schedule 1 (Form 8849), Schedule 2 (Form 8849), Schedule 3 
(Form 8849), Schedule 5 (Form 8849), Schedule 6 (Form 8849), Schedule 8 
(Form 8849), Form 8849.
    Affected Public: Individuals or Households, Businesses or other 
for-profits.
    Estimated Total Annual Burden Hours: 942,860.

    Title: Form 945/945V: Annual Return of Withheld Federal Income Tax/
Voucher; Form 945-A: Annual Record of Federal Tax Liability; Form 945-X 
Annual Return of Withheld Federal Income Tax, Claim, Refund; TD8672.
    OMB Control Number: 1545-1430.
    Type of Review: Revision of a currently approved collection.
    Abstract: Form 945 is used to report income tax withholding on non-
payroll payments including backup withholding and withholding on 
pensions, annuities, IRA's, military retirement and gambling winnings. 
Form 945-V, Payment Voucher, is used if you are making a payment with 
Form 945, Annual Return of Withheld Federal Income Tax. Form 945-A is 
used to report non payroll tax liabilities. Form 945-X is used to 
correct errors made on Form 945, Annual Return of Withheld Federal 
Income Tax, for one year only. TD 8672, these final regulations require

[[Page 50734]]

a person to file form 945, Annual Return of Withheld Federal Income 
Tax, only for the calendar year in which the person is required to 
withhold Federal income tax from non-payroll payments.
    Forms: 945, 945-V, 945-A, 945-X.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 1,509,590.

    Title: W-8 BEN, W-8BEN-E, W-8EIC, W-8EXP, W-8IMY, W-8 MOU Program.
    OMB Control Number: 1545-1621.
    Type of Review: Revision of a currently approved collection.
    Abstract: Regulations under Section 1441, 1442, and 1443 of the 
Internal Revenue Code have changed the manner in which foreign persons 
(individuals, businesses and other for-profit organizations, foreign 
governments, international organizations, partnerships, and tax-exempt 
organizations) must submit certifications to a withholding agent for 
reduction of, or exemption from, U.S. tax withholding.
    Forms: W-8BEN, W-8SECI, W-8EXP, W-8IMY, W-8-BEN-E.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 25,125,680.

    Title: Payments From Qualified Education Programs (Under Sections 
529 and 530).
    OMB Control Number: 1545-1760.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: Form 1099-Q, Payments From Qualified Education Programs 
(Under Sections 529 and 530), is used to report distributions from 
private and state qualified tuition programs as required under Internal 
Revenue Code sections 529 and 530. A Form 1099-Q is filed if you (a) 
are an officer or an employee, or the designee of an officer or 
employee, having control of a program established by a state or 
eligible educational institution; and (b) made a distribution from a 
qualified tuition program (QTP). A trustee of a Coverdell education 
savings account (ESA) must file Form 1099-Q to report distributions 
made from Coverdell ESAs. To lessen the burden for payers, Form 1099-Q 
was developed to report distributions from private and state qualified 
tuition programs. A copy of the Form 1099-Q must be furnished to the 
recipient.
    Form: 1099-Q.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 530,090.

    Title: Extensions of Time to Elect Method for Determining Allowable 
Loss.
    OMB Control Number: 1545-1774.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: The regulations disallow certain losses recognized on 
sales of subsidiary stock by members of a consolidated group and apply 
to corporations filing consolidated returns, both during and after the 
period of affiliation, and also affect purchasers of the stock of 
members of a consolidated group. The information is necessary to allow 
the taxpayer to make certain elections to determine the amount of 
allowable loss under sec. 1.337(d)-2 and under sec. 1.1502-32(b)(4), to 
amend its waiver so that it may use its acquired subsidiary's losses.
    Form: None.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 7,700.

    Title: Election Out of GST Deemed Allocations.
    OMB Control Number: 1545-1892.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: The information collected will be used by the IRS to 
identify the trusts to which the election or termination of election 
will apply. The collection of information in this regulation is in 
sections 26.2632-1(b)(2)(ii), 26.2632-1(b)(2)(iii), and 26.2632-
1(b)(2). This information is required by the IRS for taxpayers who 
elect to have the automatic allocation rules not apply to the current 
transfer and/or to future transfers to the trust or to terminate such 
election. This information is also required by the IRS for taxpayers 
who elect to treat trusts described in section 2632(c)(3)(B)(i) through 
(vi) as GST trusts or to terminate such election.
    Form: None.
    Affected Public: Individuals or Households.
    Estimated Total Annual Burden Hours: 12,500.

    Title: PTIN Supplemental Application for U.S. Citizens Without a 
Social Security Number Due to Conscientious Religious Objection.

    OMB Control Number: 1545-2188.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: Most individuals applying for a preparer tax 
identification number (PTIN) will have a social security number (SSN), 
which will be used to help establish their identity. However, there 
exists a population of U.S. residents that have a conscientious 
religious objection to obtaining a social security card and do not have 
social security numbers. Form 8945 is being created to assist that 
population in establishing their identity while applying for a PTIN. 
Form 8945 will establish a vehicle for establishing their identity in 
lieu of providing a social security number.
    Form: 8945.
    Affected Public: Individuals or Households.
    Estimated Total Annual Burden Hours: 3,590.

    Title: Forms 8944 & 8948--Tax Returns or Statements; Specified tax 
return preparers required to file individual income tax returns using 
magnetic media, waiver requests.

    OMB Control Number: 1545-2200.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: Specified tax return preparers use Form 8944 to request 
an undue hardship waiver from the section 6011(e)(3) requirement to 
electronically file returns of income tax imposed by subtitle A on 
individuals, estates, or trusts. A specified tax return preparer may be 
required by law to e-file certain covered returns that can be filed 
electronically. There are exceptions to this requirement. Form 8948 is 
used to explain which exception applies when a covered return is 
prepared and filed on paper.
    Forms: 8944, 8948.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 18,270,900.

    Title: Form 8971--Information Regarding Beneficiaries Acquiring 
Property from a Decedent.

    OMB Control Number: 1545-2264.
    Type of Review: Reinstatement with change of a previously approved 
collection.
    Abstract: The Surface Transportation and Veterans Health Care 
Choice Improvement Act of 2015 requires executors of an estate and 
other persons who are required to file a Form 706, Form 706-NA, or Form 
706-A, to report to the Internal Revenue Service (IRS) and to each 
beneficiary receiving property from an estate the estate tax value of 
the property, if the return is filed after July 31, 2015. Form 8971 is 
used to report to the IRS and a Schedule A will be sent to each 
beneficiary and a copy of each Schedule A will be attached to the Form 
8971. Some property received by a beneficiary may

[[Page 50735]]

have a consistency requirement, meaning that the beneficiary must use 
the value reported on Schedule A as the beneficiary's initial basis the 
property.
    Form: 8971.
    Affected Public: Individuals or Households.
    Estimated Total Annual Burden Hours: 200,000.

    Title: Certified Professional Employee Organization.

    OMB Control Number: 1545-2266.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: Information is being collected as a result of legislation 
(section 206 of the ABLE Act passed Dec. 19, 2014) creating the 
Certified Professional Employer Organization (CPEO) designation. This 
new collection information consists of creation of new applications; 
Request for Voluntary IRS Certification of a Professional Employer 
(Application and CPEO Responsible Individual Personal Attestation Form. 
The applications will only be used by program applicants and related 
responsible individuals. The accompanying Regulations and Revenue 
Procedures are currently in draft form and are schedule to be published 
in the near future.
    Forms: 14737, 14737-A, 14751, 8973.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 90,830.

    Authority: 44 U.S.C. 3501 et seq.

    Dated: October 27, 2017.
Jennifer P. Leonard,
Treasury PRA Clearance Officer.
[FR Doc. 2017-23783 Filed 10-31-17; 8:45 am]
BILLING CODE 4830-01-P
Federal Register / Vol. 82, No. 210 / Wednesday, November 1, 2017 / Notices 50733

Estimated Number of Respondents: DEPARTMENT OF THE TREASURY Affairs, Office of Management and
105,000,000. Budget, Attention: Desk Officer for
Estimated Time per Respondent: 12 Office of the General Counsel; Treasury, New Executive Office
minutes. Appointment of Members of the Legal Building, Room 10235, Washington, DC
Estimated Total Annual Burden Division to the Performance Review 20503, or email at OIRA_Submission@
Hours: 21,000,000. Board, Internal Revenue Service OMB.EOP.gov and (2) Treasury PRA
Under the authority granted to me as Clearance Officer, 1750 Pennsylvania
Title: Form 4423.
Acting Chief Counsel of the Internal Ave. NW., Suite 8142, Washington, DC
Current Actions: There is no change to 20220, or email at PRA@treasury.gov.
this existing collection. Revenue Service by the General Counsel
of the Department of the Treasury by FOR FURTHER INFORMATION CONTACT:
Type of Review: Extension of a
General Counsel Directive 15, pursuant Copies of the submissions may be
currently approved collection.
to the Civil Service Reform Act, I have obtained from Jennifer Leonard by
Affected Public: Individuals or emailing PRA@treasury.gov, calling
households, Business or other for-profit, appointed the following persons to the
Legal Division Performance Review (202) 622–0489, or viewing the entire
and not-for-profit entities. information collection request at
Board, Internal Revenue Service Panel:
Estimated Number of Respondents: 6. www.reginfo.gov.
Estimated Time per Respondent: 20 1. Chairperson, William M. Paul, Acting
Chief Counsel SUPPLEMENTARY INFORMATION:
minutes.
2. Scott Dinwiddie, Associate Chief
Estimated Total Annual Burden Internal Revenue Service (IRS)
Counsel (Income Tax and
Hours: 2 hours. Accounting) Title: Claim for Refund of Excise
The following paragraph applies to all 3. Bruce Meneely, Division Counsel Taxes.
the collections of information covered (Small Business & Self Employed) OMB Control Number: 1545–1420.
by this notice: An agency may not 4. Mark Kaizen, Associate Chief Counsel Type of Review: Revision of a
conduct or sponsor, and a person is not (General Legal Services) currently approved collection.
required to respond to, a collection of 5. Marjorie Rollinson, Associate Chief Abstract: IRC sections 6402, 6404,
information unless the collection of Counsel (International) 6511 and sections 301.6402–2,
information displays a valid OMB Alternate—Joseph Spires, Deputy 301.6404–1, and 301.6404–3 of the
control number. Books or records Division Counsel (Small Business & Self regulations, allow for refunds of taxes
relating to a collection of information Employed) (except income taxes) or refund,
must be retained if their contents may This publication is required by 5 abatement, or credit of interest,
become material in the administration U.S.C. 4314(c)(4). penalties, and additions to tax in the
of any internal revenue law. Generally, Dated: October 20, 2017. event of errors or certain actions by IRS.
tax returns and tax return information Form 8849 is used by taxpayers to claim
William M. Paul,
are confidential, as required by 26 refunds of excise taxes.
Acting Chief Counsel, Internal Revenue Forms: Schedule 1 (Form 8849),
U.S.C. 6103. Service.
Request for Comments: Comments Schedule 2 (Form 8849), Schedule 3
[FR Doc. 2017–23717 Filed 10–31–17; 8:45 am]
submitted in response to this notice will (Form 8849), Schedule 5 (Form 8849),
BILLING CODE 4830–01–P Schedule 6 (Form 8849), Schedule 8
be summarized and/or included in our
request for Office of Management and (Form 8849), Form 8849.
Budget (OMB) approval of the relevant Affected Public: Individuals or
DEPARTMENT OF THE TREASURY Households, Businesses or other for-
information collection. All comments
will become a matter of public record. Agency Information Collection profits.
Please do not include any confidential Activities; Submission for OMB Estimated Total Annual Burden
or inappropriate material in your Review; Comment Request; Multiple Hours: 942,860.
comments. We invite comments on: (a) IRS Information Collection Requests Title: Form 945/945V: Annual Return
Whether the collection of information is of Withheld Federal Income Tax/
necessary for the proper performance of AGENCY: Departmental Offices, U.S. Voucher; Form 945–A: Annual Record
the agency’s functions, including Department of the Treasury. of Federal Tax Liability; Form 945–X
whether the information has practical ACTION: Notice. Annual Return of Withheld Federal
utility; (b) the accuracy of the agency’s Income Tax, Claim, Refund; TD8672.
SUMMARY: The Department of the OMB Control Number: 1545–1430.
estimate of the burden of the collection Treasury will submit the following
of information; (c) ways to enhance the Type of Review: Revision of a
information collection requests to the currently approved collection.
quality, utility, and clarity of the Office of Management and Budget
information to be collected; (d) ways to Abstract: Form 945 is used to report
(OMB) for review and clearance in income tax withholding on non-payroll
minimize the burden of the collection of accordance with the Paperwork
information on respondents, including payments including backup
Reduction Act of 1995, on or after the withholding and withholding on
the use of automated collection date of publication of this notice. The
techniques or other forms of information pensions, annuities, IRA’s, military
public is invited to submit comments on retirement and gambling winnings.
technology; and (e) estimates of capital these requests.
or start-up costs and costs of operation, Form 945–V, Payment Voucher, is used
DATES: Comments should be received on if you are making a payment with Form
sradovich on DSK3GMQ082PROD with NOTICES

maintenance, and purchase of services
to provide the requested information. or before December 1, 2017 to be 945, Annual Return of Withheld Federal
assured of consideration. Income Tax. Form 945–A is used to
Approved: October 25, 2017.
ADDRESSES: Send comments regarding report non payroll tax liabilities. Form
L. Brimmer, the burden estimate, or any other aspect 945–X is used to correct errors made on
Senior Tax Analyst. of the information collection, including Form 945, Annual Return of Withheld
[FR Doc. 2017–23714 Filed 10–31–17; 8:45 am] suggestions for reducing the burden, to Federal Income Tax, for one year only.
BILLING CODE 4830–01–P (1) Office of Information and Regulatory TD 8672, these final regulations require

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Federal Register / Vol. 82, No. 210 / Wednesday, November 1, 2017 / Notices 50735

have a consistency requirement, DEPARTMENT OF THE TREASURY The purpose of the Committee is to
meaning that the beneficiary must use provide the Secretary of Veterans Affairs
the value reported on Schedule A as the Office of the General Counsel; with an on-going assessment of the
beneficiary’s initial basis the property. Appointment of Members of the Legal effectiveness of the policies,
Division to the Performance Review organizational structures, and services
Form: 8971. Board, Internal Revenue Service of VA in assisting Veterans at-risk and
Affected Public: Individuals or experiencing homelessness. The
Households. Under the authority granted to me as
Acting Chief Counsel of the Internal Committee shall assemble and review
Estimated Total Annual Burden Revenue Service by the General Counsel information related to the needs of
Hours: 200,000. of the Department of the Treasury by homeless Veterans and provide advice
General Counsel Directive 15, pursuant on the most appropriate means of
Title: Certified Professional Employee providing assistance to that subset of the
Organization. to the Civil Service Reform Act, I have
appointed the following persons to the Veteran population. The Committee will
OMB Control Number: 1545–2266. Legal Division Performance Review make recommendations to the Secretary
Board, Internal Revenue Service Panel: regarding such activities.
Type of Review: Extension without
change of a currently approved 1. Brian Callanan, Deputy General The agenda will include briefings
Counsel from officials at VA regarding services
collection.
2. Mary Beth Murphy, Commissioner for homeless Veterans and a discussion
Abstract: Information is being (Small Business/Self Employed), regarding VA budgetary support to
collected as a result of legislation IRS homeless programs.
(section 206 of the ABLE Act passed 3. Donna C. Hansberry, Chief (Appeals), No time will be allocated at this
Dec. 19, 2014) creating the Certified IRS meeting for receiving oral presentations
Professional Employer Organization Alternate—Doug W. O’Donnell, from the public. Interested parties
(CPEO) designation. This new collection Commissioner (Large Business & should provide written comments on
information consists of creation of new International), IRS issues affecting homeless Veterans for
applications; Request for Voluntary IRS This publication is required by 5 review by the Committee to Mr.
Certification of a Professional Employer U.S.C. 4314(c)(4). Anthony Love, Designated Federal
(Application and CPEO Responsible Dated: October 20, 2017. Officer, VHA Homeless Programs Office
Individual Personal Attestation Form. (10NC1), Department of Veterans
William M. Paul,
The applications will only be used by Affairs, 811 Vermont Ave. NW.,
Acting Chief Counsel, Internal Revenue
program applicants and related Service.
Washington, DC 20571 or via email at
responsible individuals. The Anthony.Love@va.gov.
[FR Doc. 2017–23719 Filed 10–31–17; 8:45 am]
accompanying Regulations and Revenue BILLING CODE 4830–01–P
Members of the public who wish to
Procedures are currently in draft form attend may call-in, using the following
and are schedule to be published in the number: 1–800–767–1750; Access Code:
near future. 53308#. Attendees who require
DEPARTMENT OF VETERANS
reasonable accommodation should
Forms: 14737, 14737–A, 14751, 8973. AFFAIRS
contact Charles Selby and Alexandra
Affected Public: Businesses or other Logsdon of the Veterans Health
Advisory Committee on Homeless
for-profits. Veterans, Notice of Meeting Administration, Homeless Programs
Estimated Total Annual Burden Office no later than November 17, 2017,
Hours: 90,830. The Department of Veterans Affairs at Charles.Selby@va.gov (202) 632–8593
(VA) gives notice under the Federal or Alexandra.Logsdon@va.gov (202)–
Authority: 44 U.S.C. 3501 et seq. Advisory Committee Act that a meeting 632–7146 and describe the type of
Dated: October 27, 2017. of the Advisory Committee on Homeless accommodation needed.
Jennifer P. Leonard, Veterans will be held on December 1,
2017. On December 1, the Committee Jelessa M. Burney,
Treasury PRA Clearance Officer. Federal Advisory Committee Management
will meet via conference call at 1–800–
[FR Doc. 2017–23783 Filed 10–31–17; 8:45 am] 767–1750; Access Code: 53308# from Officer.
BILLING CODE 4830–01–P 2:00 p.m.–5:00 p.m. (EST). The meeting [FR Doc. 2017–23741 Filed 10–31–17; 8:45 am]
will be open to the public. BILLING CODE 8320–01–P
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Document Created: 2017-11-01 02:02:30
Document Modified: 2017-11-01 02:02:30
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.
Dates		Comments should be received on or before December 1, 2017 to be assured of consideration.
Contact		Copies of the submissions may be obtained from Jennifer Leonard by emailing [email protected], calling (202) 622-0489, or viewing the entire information collection request at www.reginfo.gov.
FR Citation		82 FR 50733