82 FR 57527 - Proposed Collection; Comment Request for Form 8302
DEPARTMENT OF THE TREASURY
Internal Revenue Service Federal Register Volume 82, Issue 232 (December 5, 2017)
Internal Revenue Service
Federal Register Volume 82, Issue 232 (December 5, 2017)
| Page Range | 57527-57528 | |
| FR Document | 2017-26174 |
[Federal Register Volume 82, Number 232 (Tuesday, December 5, 2017)] [Notices] [Pages 57527-57528] From the Federal Register Online [www.thefederalregister.org] [FR Doc No: 2017-26174] ----------------------------------------------------------------------- DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Form 8302 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 information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning Form 8302, Electronic Deposit of Tax Refund of $1 Million or More. 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 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 Sara Covington, at (202) 317-6038, at Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW., Washington, DC 20224, or through the internet at [email protected]. SUPPLEMENTARY INFORMATION: Title: Electronic Deposit of Tax Refund of $1 Million or More. OMB Number: 1545-1763. Form Number: 8302. Abstract: This form is used to request an electronic deposit of a tax refund of $1 million or more directly into an account at any U.S. bank or other financial institution that accepts electronic deposits. Current Actions: There are no changes being made to Form 8302 at this time. Type of Review: Extension of a currently approved collection. Affected Public: Business or other for-profit organizations, individuals or households. Estimated Number of Respondents: 584. Estimated Time per Respondent: 2.96 hours. Estimated Total Annual Burden Hours: 1729. 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. [[Page 57528]] Approved: November 28, 2017. L. Brimmer, Senior Tax Analyst. [FR Doc. 2017-26174 Filed 12-4-17; 8:45 am] BILLING CODE 4830-01-P
![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](https://thefederalregister.org/doc/82_FR_57759/page/1.svg)
![57528 Federal Register / Vol. 82, No. 232 / Tuesday, December 5, 2017 / Notices
Approved: November 28, 2017. Current Actions: There are no changes Notice and request for
ACTION:
L. Brimmer, to this existing regulation. comments.
Senior Tax Analyst. Type of Review: Extension of
currently approved collection. SUMMARY: The Internal Revenue Service,
[FR Doc. 2017–26174 Filed 12–4–17; 8:45 am]
Affected Public: Business or other for- as part of its continuing effort to reduce
BILLING CODE 4830–01–P
profit. paperwork and respondent burden,
Estimated Number of Responses: invites the general public and other
DEPARTMENT OF THE TREASURY 3,000,000. Federal agencies to take this
opportunity to comment on information
Estimated Time per Response: .13
Internal Revenue Service collections, as required by the
hours.
Paperwork Reduction Act of 1995. The
Estimated Total Annual Burden:
Proposed Collection; Comment IRS is soliciting comments concerning
385,000.
Request for Regulation Project information collection requirements
The following paragraph applies to all related to certain asset transfers to a tax
AGENCY: Internal Revenue Service (IRS), of the collections of information covered exempt entity.
Treasury. by this notice:
DATES: Written comments should be
ACTION: Notice and request for An agency may not conduct or
received on or before February 5, 2018
comments. sponsor, and a person is not required to
to be assured of consideration.
respond to, a collection of information
SUMMARY: The Internal Revenue Service, unless the collection of information ADDRESSES: Direct all written comments
as part of its continuing effort to reduce displays a valid OMB control number. to L. Brimmer, Internal Revenue
paperwork and respondent burden, Books or records relating to a collection Service, Room 6526, 1111 Constitution
invites the general public and other of information must be retained as long Avenue NW., Washington, DC 20224.
Federal agencies to take this as their contents may become material FOR FURTHER INFORMATION CONTACT:
opportunity to comment on proposed in the administration of any internal Requests for additional information or
and/or continuing information revenue law. Generally, tax returns and copies of the regulation should be
collections, as required by the tax return information are confidential, directed to Sara Covington, (202) 317
Paperwork Reduction Act of 1995. The as required by 26 U.S.C. 6103. 6038, Internal Revenue Service, Room
IRS is soliciting comments concerning Request for Comments: Comments 6526, 1111 Constitution Avenue NW.,
collection requirements related to submitted in response to this notice will Washington, DC 20224, or through the
disclosure of relative values of optional be summarized and/or included in the Internet at Sara.L.Covington@irs.gov.
forms of benefit. request for OMB approval. All SUPPLEMENTARY INFORMATION:
DATES: Written comments should be comments will become a matter of Title: Certain Asset Transfers to a Tax-
received on or before February 5, 2018 public record. Exempt Entity.
to be assured of consideration. Comments are invited on: (a) Whether OMB Number: 1545–1633.
ADDRESSES: Direct all written comments the collection of information is Regulation Project Number: T.D. 8802.
to L. Brimmer, Internal Revenue necessary for the proper performance of Abstract: The written representation
Service, Room 6526, 1111 Constitution the functions of the agency, including requested from a tax-exempt entity in
Avenue NW., Washington, DC 20224. whether the information shall have regulations section 1.337(d)–4(b)(1)(A)
practical utility; (b) the accuracy of the concerns its plans to use assets received
FOR FURTHER INFORMATION CONTACT:
agency’s estimate of the burden of the from a taxable corporation in a taxable
Requests for additional information or unrelated trade or business. The taxable
collection of information; (c) ways to
copies of the regulations should be corporation is not taxable on gain if the
enhance the quality, utility, and clarity
directed to Sara Covington, (202) 317 assets are used in a taxable unrelated
of the information to be collected; (d)
6038, at Internal Revenue Service, Room trade or business.
ways to minimize the burden of the
6526, 1111 Constitution Avenue NW., Current Actions: There is no change to
collection of information on
Washington, DC 20224, or through the this existing regulation.
respondents, including through the use
internet at Sara.L.Covington@irs.gov. Type of Review: Extension of a
of automated collection techniques or
SUPPLEMENTARY INFORMATION: other forms of information technology; currently approved collection.
Title: Disclosure of Relative Values of and (e) estimates of capital or start-up Affected Public: Not-for-profit
Optional Forms of Benefit. costs and costs of operation, institutions, business or other for-profit
OMB Number: 1545–0928. maintenance, and purchase of services organizations.
Regulation Project Number: T.D. 9099. to provide information. Estimated Number of Respondents:
Abstract: This document contains 25.
Approved: November 28, 2017.
final regulations that consolidate the Estimated Time per Respondent: 5
content requirements applicable to L. Brimmer,
hrs.
explanations of qualified joint and Senior Tax Analyst. Estimated Total Annual Burden
survivor annuities and qualified [FR Doc. 2017–26178 Filed 12–4–17; 8:45 am] Hours: 125.
preretirement survivor annuities BILLING CODE 4830–01–P The following paragraph applies to all
payable under certain retirement plans, of the collections of information covered
and specify requirements for disclosing by this notice:
the relative value of optional forms of DEPARTMENT OF THE TREASURY An agency may not conduct or
sradovich on DSK3GMQ082PROD with NOTICES
benefit that are payable from certain sponsor, and a person is not required to
retirement plans in lieu of a qualified Internal Revenue Service respond to, a collection of information
joint and survivor annuity. These Proposed Collection; Comment unless the collection of information
regulations affect plan sponsors and Request for Regulation Project displays a valid OMB control number.
administrators, and participants in and Books or records relating to a collection
beneficiaries of, certain retirement AGENCY: Internal Revenue Service (IRS), of information must be retained as long
plans. Treasury. as their contents may become material
VerDate Sep<11>2014 18:13 Dec 04, 2017 Jkt 244001 PO 00000 Frm 00106 Fmt 4703 Sfmt 4703 E:\FR\FM\05DEN1.SGM 05DEN1](https://thefederalregister.org/doc/82_FR_57759/page/2.svg)
Document Created: 2017-12-04 23:44:38
Document Modified: 2017-12-04 23:44:38
| 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 | Requests for additional information or copies of the form and instructions should be directed to Sara Covington, at (202) 317-6038, at Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW., Washington, DC 20224, or through the internet at [email protected] | |
| FR Citation | 82 FR 57527 |
2025 Federal Register | Disclaimer | Privacy Policy
USC | CFR | eCFR