82 FR 52969 - Proposed Collection; Comment Request for Form 4419.

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 82, Issue 219 (November 15, 2017)

Page Range		52969-52970
FR Document		2017-24649

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. Currently, the IRS is soliciting comments concerning Form 4419, Application for Filing Information Returns Electronically (FIRE).

Federal Register, Volume 82 Issue 219 (Wednesday, November 15, 2017)

[Federal Register Volume 82, Number 219 (Wednesday, November 15, 2017)]
[Notices]
[Pages 52969-52970]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2017-24649]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Form 4419.

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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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. Currently, the IRS is soliciting 
comments concerning Form 4419, Application for Filing Information 
Returns Electronically (FIRE).

DATES: Written comments should be received on or before January 16, 
2018 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.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the form and instructions should be directed to LaNita Van 
Dyke at (202) 317-6009, at Internal Revenue Service, Room 6526, 1111 
Constitution Avenue NW., Washington, DC 20224, or through the internet 
at [email protected].

SUPPLEMENTARY INFORMATION: 
    Title: Application for Filing Information Returns Electronically 
(FIRE).
    OMB Number: 1545-0387.
    Form Number: 4419.
    Abstract: Under section 6011(e)(2)(a) of the Internal Revenue Code, 
any person, including corporations, partnerships, individuals, estates 
and trusts, who is required to file 250 or more information returns 
must file such returns magnetically or electronically. Payers required 
to file on magnetic media or electronically must complete Form 4419 to 
receive authorization to file.
    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, non-
profit institutions, and Federal, State, local or tribal governments.
    Estimated Number of Respondents: 15,000.

[[Page 52970]]

    Estimated Number of Respondents: 26 minutes.
    Estimated Total Annual Burden Hours: 6,500.
    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.

    Approved: November 8, 2017.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2017-24649 Filed 11-14-17; 8:45 am]
 BILLING CODE 4830-01-P

Federal Register / Vol. 82, No. 219 / Wednesday, November 15, 2017 / Notices 52969

Regulation, TD 9467—Measurement of Current Actions: There is no change to DEPARTMENT OF THE TREASURY
Assets and Liabilities for Pension TD 9465 or Notice 2014–53.
Funding Purposes, and Notice 2014– Type of Review: Extension without Internal Revenue Service
53—Pension Funding Stabilization change of a currently approved
under the Highway and Transportation collection. Proposed Collection; Comment
Funding Act of 2014 (HAFTA). Affected Public: Individuals, business Request for Form 4419.
DATES: Written comments should be or other for-profit organizations, not-for-
AGENCY: Internal Revenue Service (IRS),
received on or before January 16, 2018 profit institutions and Federal, state,
Treasury.
to be assured of consideration. local or tribal governments.
ACTION: Notice and request for
ADDRESSES: Direct all written comments TD 9467 comments.
to L. Brimmer, Internal Revenue Estimated Number of Respondents:
Service, Room 6526, 1111 Constitution 80,000. SUMMARY: The Internal Revenue Service,
Avenue NW., Washington, DC 20224. Estimated Time per Respondent: 1.5 as part of its continuing effort to reduce
FOR FURTHER INFORMATION CONTACT: hrs. paperwork and respondent burden,
Requests for additional information or Estimated Total Annual Burden invites the general public and other
copies of the regulations should be Hours: 120,000. Federal agencies to take this
directed to LaNita Van Dyke at (202) opportunity to comment on proposed
Notice 2014–53 and/or continuing information
371–6009, at Internal Revenue Service,
Room 6526, 1111 Constitution Avenue Estimated Number of Respondents: collections, as required by the
NW., Washington, DC 20224, or through 76,600. Paperwork Reduction Act of 1995.
the internet at Lanita.VanDyke@irs.gov. Estimated Time per Respondent: 30 Currently, the IRS is soliciting
SUPPLEMENTARY INFORMATION:
minutes. comments concerning Form 4419,
Title: Measurement of Assets and Estimated Total Annual Burden Application for Filing Information
Hours: 38,000. Returns Electronically (FIRE).
Liabilities for Pension Funding
The following paragraph applies to all
Purposes. DATES: Written comments should be
of the collections of information covered
OMB Number: 1545–2095. received on or before January 16, 2018
Regulation Project Number: REG– by this notice:
An agency may not conduct or to be assured of consideration.
139236–07 (TD 9467) and Notice 2014– ADDRESSES: Direct all written comments
sponsor, and a person is not required to
53. to L. Brimmer, Internal Revenue
respond to, a collection of information
Abstract: In order to implement the Service, Room 6526, 1111 Constitution
unless the collection of information
statutory provisions under sections 430 Avenue NW., Washington, DC 20224.
displays a valid OMB control number.
and 436, this final regulation contains
Books or records relating to a collection FOR FURTHER INFORMATION CONTACT:
collections of information in
of information must be retained as long Requests for additional information or
§§ 1.430(f)–1(f), 1.430(h)(2)–1(e), 1.436–
as their contents may become material copies of the form and instructions
1(f), and 1.436–1(h). The information
in the administration of any internal should be directed to LaNita Van Dyke
required under § 1.430(f)–1(f) is
revenue law. Generally, tax returns and at (202) 317–6009, at Internal Revenue
required in order for plan sponsors to
tax return information are confidential, Service, Room 6526, 1111 Constitution
make elections regarding a plan’s credit as required by 26 U.S.C. 6103.
balances upon occasion. The Avenue NW., Washington, DC 20224, or
Request for Comments: Comments through the internet at
information under § 1.430(g)–1(d)(3) is submitted in response to this notice will
required in order for a plan sponsor to Lanita.VanDyke@irs.gov.
be summarized and/or included in the
include as a plan asset a contribution SUPPLEMENTARY INFORMATION:
request for OMB approval. All
made to avoid a restriction under Title: Application for Filing
comments will become a matter of
section 436. The information required public record. Comments are invited on: Information Returns Electronically
under § 1.430(h)(2)–1(e) is required in (a) Whether the collection of (FIRE).
order for a plan sponsor to make an information is necessary for the proper OMB Number: 1545–0387.
election to use an alternative interest performance of the functions of the Form Number: 4419.
rate for purposes of determining a plan’s agency, including whether the Abstract: Under section 6011(e)(2)(a)
funding obligations under § 1.430(h)(2)– information shall have practical utility; of the Internal Revenue Code, any
1. The information required under (b) the accuracy of the agency’s estimate person, including corporations,
§§ 1.436–1(f) and 1.436–1(h) is required of the burden of the collection of partnerships, individuals, estates and
in order for a qualified defined benefit information; (c) ways to enhance the trusts, who is required to file 250 or
plan’s enrolled actuary to provide a quality, utility, and clarity of the more information returns must file such
timely certification of the plan’s information to be collected; (d) ways to returns magnetically or electronically.
adjusted funding target attainment minimize the burden of the collection of Payers required to file on magnetic
percentage (AFTAP) for each plan year information on respondents, including media or electronically must complete
to avoid certain benefit restrictions. through the use of automated collection Form 4419 to receive authorization to
The Highway and Transportation techniques or other forms of information file.
Funding Act of 2014 (HATFA), Public technology; and (e) estimates of capital Current Actions: There are no changes
Law 113–159, was enacted on August 8, or start-up costs and costs of operation, being made to the form at this time.
2014, and was effective retroactively for Type of Review: Extension of a
sradovich on DSK3GMQ082PROD with NOTICES

maintenance, and purchase of services
single employer defined benefit pension to provide information. currently approved collection.
plans, optional for plan years beginning Affected Public: Business or other for-
in 2013 and mandatory for plan years Approved: November 8, 2017. profit organizations, non-profit
beginning in 2014. Notice 2014–53 Laurie Brimmer, institutions, and Federal, State, local or
provides guidance on these changes to Senior Tax Analyst. tribal governments.
the funding stabilization rules for [FR Doc. 2017–24662 Filed 11–14–17; 8:45 am] Estimated Number of Respondents:
single-employer pension plans. BILLING CODE 4830–01–P 15,000.

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52970 Federal Register / Vol. 82, No. 219 / Wednesday, November 15, 2017 / Notices

Estimated Number of Respondents: 26 ACTION: The Internal Revenue Service Estimated Time per Respondent: 508
minutes. (IRS), as part of its continuing effort to hours.
Estimated Total Annual Burden reduce paperwork and respondent Estimated Total Annual Burden
Hours: 6,500. burden, invites the general public and Hours: 634,450.
The following paragraph applies to all other Federal agencies to take this The following paragraph applies to all
of the collections of information covered opportunity to comment on proposed of the collections of information covered
by this notice: and/or continuing information by this notice:
An agency may not conduct or collections, as required by the An agency may not conduct or
sponsor, and a person is not required to Paperwork Reduction Act of 1995. The sponsor, and a person is not required to
respond to, a collection of information IRS is soliciting comments concerning respond to, a collection of information
unless the collection of information information collection requirements unless the collection of information
displays a valid OMB control number. related to deductions and reductions in displays a valid OMB control number.
Books or records relating to a collection earnings and profits (or accumulated Books or records relating to a collection
of information must be retained as long profits) with respect to certain foreign of information must be retained as long
as their contents may become material deferred compensation plans as their contents may become material
in the administration of any internal maintained by certain foreign in the administration of any internal
revenue law. Generally, tax returns and corporations or by foreign branches of revenue law. Generally, tax returns and
tax return information are confidential, domestic corporations. tax return information are confidential,
as required by 26 U.S.C. 6103. as required by 26 U.S.C. 6103.
DATES: Written comments should be Request for Comments: Comments
Request for Comments: Comments
received on or before January 16, 2018 submitted in response to this notice will
submitted in response to this notice will
to be assured of consideration. be summarized and/or included in the
be summarized and/or included in the
ADDRESSES: Direct all written comments request for OMB approval. All
request for OMB approval. All
comments will become a matter of to L. Brimmer, Internal Revenue comments will become a matter of
public record. Comments are invited on: Service, Room 6526, 1111 Constitution public record. Comments are invited on:
Avenue NW., Washington, DC 20224. (a) Whether the collection of
(a) Whether the collection of
information is necessary for the proper FOR FURTHER INFORMATION CONTACT: information is necessary for the proper
performance of the functions of the Requests for additional information or performance of the functions of the
agency, including whether the copies of the regulation should be agency, including whether the
information shall have practical utility; directed to Taquesha Cain, at (202) 317– information shall have practical utility;
(b) the accuracy of the agency’s estimate 8979 Room 6526, 1111 Constitution (b) the accuracy of the agency’s estimate
of the burden of the collection of Avenue NW., Washington, DC 20224, or of the burden of the collection of
information; (c) ways to enhance the through the internet at information; (c) ways to enhance the
quality, utility, and clarity of the Taquesha.R.Cain@irs.gov. quality, utility, and clarity of the
information to be collected; (d) ways to SUPPLEMENTARY INFORMATION: information to be collected; (d) ways to
minimize the burden of the collection of Title: Deductions and Reductions in minimize the burden of the collection of
information on respondents, including Earnings and Profits (or Accumulated information on respondents, including
through the use of automated collection Profits) With Respect to Certain Foreign through the use of automated collection
techniques or other forms of information Deferred Compensation Plans techniques or other forms of information
technology; and (e) estimates of capital Maintained by Certain Foreign technology; and (e) estimates of capital
or start-up costs and costs of operation, Corporations or by Foreign Branches of or start-up costs and costs of operation,
maintenance, and purchase of services Domestic Corporations. maintenance, and purchase of services
OMB Number: 1545–1393. to provide information.
to provide information. Regulation Project Number: EE–14–
Approved: November 8, 2017.
Approved: November 8, 2017. 81.
Laurie Brimmer, Abstract: The regulation provides L. Brimmer,
guidance regarding the limitations on Senior Tax Analyst.
Senior Tax Analyst.
[FR Doc. 2017–24649 Filed 11–14–17; 8:45 am] deductions and adjustments to earnings [FR Doc. 2017–24648 Filed 11–14–17; 8:45 am]

BILLING CODE 4830–01–P
and profits (or accumulated profits) for BILLING CODE 4830–01–P
certain foreign deferred compensation
plans. The information required by the
DEPARTMENT OF THE TREASURY regulation will be used by the IRS to DEPARTMENT OF VETERANS
administer section 404A of the Internal AFFAIRS
Internal Revenue Service Revenue Code and to accurately
[OMB Control No. 2900–0080]
determine the correct deductions and
[EE–14–81] reductions in earnings and profits Agency Information Collection
attributable to deferred compensation Activity: Funeral Arrangements
Proposed Collection; Comment plans maintained by foreign subsidiaries
Request for Deductions and and foreign branches of domestic AGENCY: Veterans Health
Reductions in Earnings and Profits (or corporations. Administration, Department of Veterans
Accumulated Profits) With Respect to Current Actions: There is no change Affairs.
sradovich on DSK3GMQ082PROD with NOTICES

Certain Foreign Deferred in the paperwork burden previously ACTION: Notice.
Compensation Plans Maintained by approved by OMB.
Certain Foreign Corporations or by Type of Review: Extension of a SUMMARY: Veterans Health
Foreign Branches of Domestic currently approved collection. Administration, Department of Veterans
Corporations Affected Public: Business or other for- Affairs (VA), is announcing an
profit organizations. opportunity for public comment on the
AGENCY: Internal Revenue Service (IRS), Estimated Number of Respondents: proposed collection of certain
Treasury. 1,250. information by the agency. Under the

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Document Created: 2018-10-25 10:37:21
Document Modified: 2018-10-25 10:37:21

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 January 16, 2018 to be assured of consideration.
Contact		Requests for additional information or copies of the form and instructions should be directed to LaNita Van Dyke at (202) 317-6009, at Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW., Washington, DC 20224, or through the internet at [email protected]
FR Citation		82 FR 52969

82 FR 52969 - Proposed Collection; Comment Request for Form 4419.

DEPARTMENT OF THE TREASURYInternal Revenue Service

Federal Register Volume 82, Issue 219 (November 15, 2017)

DEPARTMENT OF THE TREASURY
Internal Revenue Service