82 FR 57526 - Proposed Information Collection; Comment Request for Regulation Project

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 82, Issue 232 (December 5, 2017)

Page Range		57526-57527
FR Document		2017-26179

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. IRS is soliciting comments concerning Automatic Contribution Arrangements.

Federal Register, Volume 82 Issue 232 (Tuesday, December 5, 2017)

[Federal Register Volume 82, Number 232 (Tuesday, December 5, 2017)]
[Notices]
[Pages 57526-57527]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2017-26179]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Information Collection; Comment Request for Regulation 
Project

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 
continuing information collections, as required by the Paperwork 
Reduction Act of 1995. IRS is soliciting comments concerning Automatic 
Contribution Arrangements.

DATES: Written comments should be received on or before February 5, 
2018 to be assured of consideration.

ADDRESSES: Direct all written comments to L. Brimmer, Internal Revenue

[[Page 57527]]

Service, Room 6526, 1111 Constitution Avenue NW., Washington, DC 20224.

FOR FURTHER INFORMATION CONTACT: Please send separate comments for each 
specific information collection listed below. You must reference the 
information collection's title, form number, reporting or recordkeeping 
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 (202) 317-5745, at Internal Revenue Service, Room 6526, 
1111 Constitution Avenue NW., Washington, DC 20224, or through the 
internet, at [email protected].

SUPPLEMENTARY INFORMATION: The IRS is seeking comments concerning the 
following forms, and reporting and recordkeeping requirements:
    Title: Automatic Contribution Arrangements.
    OMB Number: 1545-2135.
    Regulation Project Number: TD 9447.
    Abstract: This regulation provides guidance on how a qualified cash 
or deferred arrangement can become a qualified automatic contribution 
arrangement and avoid the ADP test of section 401(k)(3)(A)(ii). The 
regulation also provides guidance on how an automatic contribution 
arrangement can permit an employee to make withdrawals from an eligible 
automatic contribution arrangement that he did not wish to have the 
employer make.
    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.
    Estimated Number of Respondents: 30,000.
    Estimated Time per Respondent: 60 minutes.
    Estimated Total Annual Burden Hours: 30,000.
    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 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.

    Approved: November 28, 2017.
L. Brimmer,
Senior Tax Analyst.
[FR Doc. 2017-26179 Filed 12-4-17; 8:45 am]
 BILLING CODE 4830-01-P

57526 Federal Register / Vol. 82, No. 232 / Tuesday, December 5, 2017 / Notices

Number of Frequency of Average time Annual
Activity respondents response (minutes) hour burden

Survey Completion .......................................................................................... 20,000 1 15 5,000

Total .......................................................................................................... ........................ ........................ ........................ 5,333.33

TY2018 Taxpayer Compliance Burden Survey Pre-Work (Conducted in 2017) **

Answering screener questions ........................................................................ 64 1 3 3.2
Participating in the focus group ....................................................................... 32 1 90 48
Answering screener questions ........................................................................ 40 1 3 2
Participating in the focus group ....................................................................... 20 1 60 20

Total .......................................................................................................... ........................ ........................ ........................ 73.20

CY2018 Business Compliance Burden Survey

Reading prenote & reminder postcards ........................................................... 25,000 1 1 416.67
Survey Completion .......................................................................................... 25,000 1 20 8,333.33

Total .......................................................................................................... ........................ ........................ ........................ 8,750

TY2018 Individual Taxpayer Burden Survey

Reading prenote & reminder postcards ........................................................... 20,000 1 1 333.33
Survey Completion .......................................................................................... 20,000 1 15 5,000

Total .......................................................................................................... ........................ ........................ ........................ 5,333.33

CY2018 Taxpayer Compliance Burden Survey

Reading prenote & reminder postcards ........................................................... 13,000 1 1 216.67
Survey Completion .......................................................................................... 13,000 1 15 3,250

Total .......................................................................................................... ........................ ........................ ........................ 3,466.67
The annual burden cost to respondents is estimated to total $336,038 (14,083.33 hours × $23.86) for 2016, $70,811 (29,497.53 hours ×
$23.86) for 2017, and $418,743,968 (17,5500 hours × $23.86) for 2018. This estimate is derived using $23.86, the May 2016 average wage rate
from the Bureau of Labor and Statistics Occupational Employment Statistics Survey.
* The TY2017 Trust and Estate Income Tax Burden Survey will be the first attempt to collect information from this taxpayer segment. To better
inform the survey efforts and to ensure adequate feedback from relevant survey strata during the cognitive testing phase, we are requesting bur-
den hours to conduct focus groups to inform survey instrument design and additional respondents for testing the draft survey instrument.
** This work will be conducted as part of the CY2018 Taxpayer Compliance Burden Survey data collection, but it will occur in 2017.

The following paragraph applies to all the agency’s functions, including DEPARTMENT OF THE TREASURY
of the collections of information covered whether the information has practical
by this notice: utility; (b) the accuracy of the agency’s Internal Revenue Service
An agency may not conduct or estimate of the burden of the collection
sponsor, and a person is not required to Proposed Information Collection;
of information; (c) ways to enhance the
respond to, a collection of information Comment Request for Regulation
quality, utility, and clarity of the
unless the collection of information Project
information to be collected; (d) ways to
displays a valid OMB control number. minimize the burden of the collection of AGENCY: Internal Revenue Service (IRS),
Books or records relating to a collection information on respondents, including Treasury.
of information must be retained as long the use of automated collection
as their contents may become material Notice and request for
ACTION:
techniques or other forms of information comments.
in the administration of any internal technology; and (e) estimates of capital
revenue law. Generally, tax returns and or start-up costs and costs of operation,
tax return information are confidential, SUMMARY: The Internal Revenue Service,
maintenance, and purchase of services as part of its continuing effort to reduce
as required by 26 U.S.C. 6103. to provide the requested information. paperwork and respondent burden,
Request for comments: Comments invites the general public and other
submitted in response to this notice will Approved: November 28, 2017.
L. Brimmer,
Federal agencies to take this
be summarized and/or included in our opportunity to comment on continuing
request for Office of Management and Senior Tax Analyst.
information collections, as required by
Budget (OMB) approval of the relevant [FR Doc. 2017–26117 Filed 12–4–17; 8:45 am] the Paperwork Reduction Act of 1995.
information collection. All comments
sradovich on DSK3GMQ082PROD with NOTICES

BILLING CODE 4830–01–P IRS is soliciting comments concerning
will become a matter of public record. Automatic Contribution Arrangements.
Please do not include any confidential
or inappropriate material in your DATES: Written comments should be
comments. received on or before February 5, 2018
We invite comments on: (a) Whether to be assured of consideration.
the collection of information is ADDRESSES: Direct all written comments
necessary for the proper performance of to L. Brimmer, Internal Revenue

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Federal Register / Vol. 82, No. 232 / Tuesday, December 5, 2017 / Notices 57527

Service, Room 6526, 1111 Constitution request for Office of Management and Avenue NW., Washington, DC 20224, or
Avenue NW., Washington, DC 20224. Budget (OMB) approval of the relevant through the internet at
FOR FURTHER INFORMATION CONTACT: information collection. All comments Sara.L.Covington@irs.gov.
Please send separate comments for each will become a matter of public record. SUPPLEMENTARY INFORMATION:
specific information collection listed Please do not include any confidential Title: Electronic Deposit of Tax
below. You must reference the or inappropriate material in your Refund of $1 Million or More.
information collection’s title, form comments. OMB Number: 1545–1763.
number, reporting or recordkeeping We invite comments on: (a) Whether
Form Number: 8302.
requirement number, and OMB number the collection of information is
necessary for the proper performance of Abstract: This form is used to request
(if any) in your comment. Requests for an electronic deposit of a tax refund of
additional information, or copies of the the agency’s functions, including
whether the information has practical $1 million or more directly into an
information collection and instructions, account at any U.S. bank or other
or copies of any comments received, utility; (b) the accuracy of the agency’s
estimate of the burden of the collection financial institution that accepts
contact Elaine Christophe, at (202) 317– electronic deposits.
5745, at Internal Revenue Service, Room of information; (c) ways to enhance the
quality, utility, and clarity of the Current Actions: There are no changes
6526, 1111 Constitution Avenue NW., being made to Form 8302 at this time.
Washington, DC 20224, or through the information to be collected; (d) ways to
minimize the burden of the collection of Type of Review: Extension of a
internet, at Elaine.H.Christophe@irs.gov.
information on respondents, including currently approved collection.
SUPPLEMENTARY INFORMATION: The IRS is
the use of automated collection Affected Public: Business or other for-
seeking comments concerning the profit organizations, individuals or
following forms, and reporting and techniques or other forms of information
technology; and (e) estimates of capital households.
recordkeeping requirements:
or start-up costs and costs of operation, Estimated Number of Respondents:
Title: Automatic Contribution
maintenance, and purchase of services 584.
Arrangements.
OMB Number: 1545–2135. to provide the requested information. Estimated Time per Respondent: 2.96
Regulation Project Number: TD 9447. Approved: November 28, 2017. hours.
Abstract: This regulation provides L. Brimmer,
Estimated Total Annual Burden
guidance on how a qualified cash or Hours: 1729.
Senior Tax Analyst.
deferred arrangement can become a The following paragraph applies to all
[FR Doc. 2017–26179 Filed 12–4–17; 8:45 am]
qualified automatic contribution of the collections of information covered
BILLING CODE 4830–01–P
arrangement and avoid the ADP test of by this notice:
section 401(k)(3)(A)(ii). The regulation An agency may not conduct or
also provides guidance on how an DEPARTMENT OF THE TREASURY sponsor, and a person is not required to
automatic contribution arrangement can respond to, a collection of information
permit an employee to make Internal Revenue Service unless the collection of information
withdrawals from an eligible automatic displays a valid OMB control number.
contribution arrangement that he did Proposed Collection; Comment Books or records relating to a collection
not wish to have the employer make. Request for Form 8302 of information must be retained as long
Current Actions: There is no change to as their contents may become material
AGENCY: Internal Revenue Service (IRS), in the administration of any internal
this existing regulation. Treasury.
Type of Review: Extension of a revenue law. Generally, tax returns and
currently approved collection. ACTION: Notice and request for tax return information are confidential,
Affected Public: Business or other for- comments. as required by 26 U.S.C. 6103.
profit organizations. Request for Comments: Comments
SUMMARY: The Internal Revenue Service,
Estimated Number of Respondents: submitted in response to this notice will
as part of its continuing effort to reduce
30,000. be summarized and/or included in the
paperwork and respondent burden,
Estimated Time per Respondent: 60 request for OMB approval. All
invites the general public and other
minutes. comments will become a matter of
Federal agencies to take this
Estimated Total Annual Burden public record.
opportunity to comment on information
Hours: 30,000. collections, as required by the Comments are invited on: (a) Whether
The following paragraph applies to all Paperwork Reduction Act of 1995. The the collection of information is
of the collections of information covered IRS is soliciting comments concerning necessary for the proper performance of
by this notice: Form 8302, Electronic Deposit of Tax the functions of the agency, including
An agency may not conduct or Refund of $1 Million or More. whether the information shall have
sponsor, and a person is not required to practical utility; (b) the accuracy of the
DATES: Written comments should be
respond to, a collection of information agency’s estimate of the burden of the
unless the collection of information received on or before February 5, 2018 collection of information; (c) ways to
displays a valid OMB control number. to be assured of consideration. enhance the quality, utility, and clarity
Books or records relating to a collection ADDRESSES: Direct all written comments of the information to be collected; (d)
of information must be retained as long to L. Brimmer, Internal Revenue ways to minimize the burden of the
as their contents may become material Service, Room 6526, 1111 Constitution collection of information on
sradovich on DSK3GMQ082PROD with NOTICES

in the administration of any internal Avenue NW., Washington, DC 20224. respondents, including through the use
revenue law. Generally, tax returns and FOR FURTHER INFORMATION CONTACT: of automated collection techniques or
tax return information are confidential, Requests for additional information or other forms of information technology;
as required by 26 U.S.C. 6103. copies of the form and instructions and (e) estimates of capital or start-up
Request for Comments: Comments should be directed to Sara Covington, at costs and costs of operation,
submitted in response to this notice will (202) 317–6038, at Internal Revenue maintenance, and purchase of services
be summarized and/or included in our Service, Room 6526, 1111 Constitution to provide information.

VerDate Sep<11>2014 18:13 Dec 04, 2017 Jkt 244001 PO 00000 Frm 00105 Fmt 4703 Sfmt 4703 E:\FR\FM\05DEN1.SGM 05DEN1

Document Created: 2017-12-04 23:45:16
Document Modified: 2017-12-04 23:45:16

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 February 5, 2018 to be assured of consideration.
Contact		Please send separate comments for each specific information collection listed below. You must reference the information collection's title, form number, reporting or recordkeeping 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 (202) 317-5745, at Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW., Washington, DC 20224, or through the internet, at [email protected]
FR Citation		82 FR 57526

82 FR 57526 - Proposed Information Collection; Comment Request for Regulation Project

DEPARTMENT OF THE TREASURYInternal Revenue Service

Federal Register Volume 82, Issue 232 (December 5, 2017)

DEPARTMENT OF THE TREASURY
Internal Revenue Service