82_FR_8669 82 FR 8652 - Proposed Collection; Comment Request for Form 8923

82 FR 8652 - Proposed Collection; Comment Request for Form 8923

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 82, Issue 17 (January 27, 2017)

Page Range8652-8653
FR Document2017-01866

The Department of the Treasury, 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 8923, Mine Rescue Team Training Credit.

Federal Register, Volume 82 Issue 17 (Friday, January 27, 2017)
[Federal Register Volume 82, Number 17 (Friday, January 27, 2017)]
[Notices]
[Pages 8652-8653]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2017-01866]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Form 8923

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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

SUMMARY: The Department of the Treasury, 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 8923, Mine Rescue Team Training Credit.

DATES: Written comments should be received on or before March 28, 2017 
to be assured of consideration.

ADDRESSES: Direct all written comments to Tuawana Pinkston, 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 Internal Revenue Service, Room 6526, 1111 Constitution 
Avenue NW., Washington, DC 20224, or through the internet at 
[email protected].

SUPPLEMENTARY INFORMATION: The Department of the Treasury, 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, Public 
Law 104-13 (44 U.S.C. 3506(c)(2)(A)).
    Title: Mine Rescue Team Training Credit.
    OMB Number: 1545-2067.
    Form Number: 8923.
    Abstract: Form 8923 carries out the provisions of Code section 45N. 
45N was added by section 405 of the Tax Relief and Health Care Act of 
2006. The form provides a means for the qualified mining company to 
compute and claim the credit.
    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.
    Estimated Number of Respondents: 200.
    Estimated Time per Respondent: 1 hour; 28 minutes.
    Estimated Total Annual Burden Hours: 292.
    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.

[[Page 8653]]

    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: January 17, 2017.
Tuawana Pinkston,
Supervisory Tax Analyst.
[FR Doc. 2017-01866 Filed 1-26-17; 8:45 am]
BILLING CODE 4830-01-P



                                                  8652                           Federal Register / Vol. 82, No. 17 / Friday, January 27, 2017 / Notices

                                                  SUMMARY:  The Department of the                            Estimated Time per Response: .03                    Currently, the IRS is soliciting
                                                  Treasury, as part of its continuing effort              hours.                                                 comments concerning Form 8923, Mine
                                                  to reduce paperwork and respondent                         Estimated Total Annual Burden                       Rescue Team Training Credit.
                                                  burden, invites the general public and                  Hours: 125,000.                                        DATES: Written comments should be
                                                  other Federal agencies to take this                        An agency may not conduct or                        received on or before March 28, 2017 to
                                                  opportunity to comment on proposed                      sponsor, and a person is not required to               be assured of consideration.
                                                  and/or continuing information                           respond to, a collection of information
                                                                                                                                                                 ADDRESSES: Direct all written comments
                                                  collections, as required by the                         unless the collection of information
                                                                                                                                                                 to Tuawana Pinkston, Internal Revenue
                                                  Paperwork Reduction Act of 1995.                        displays a valid OMB control number.
                                                                                                                                                                 Service, Room 6526, 1111 Constitution
                                                  Currently, the IRS is soliciting                           Books or records relating to a
                                                                                                                                                                 Avenue NW., Washington, DC 20224.
                                                  comments concerning TD 8816, Roth                       collection of information must be
                                                                                                          retained as long as their contents may                 FOR FURTHER INFORMATION CONTACT:
                                                  IRAs.
                                                                                                          become material in the administration                  Requests for additional information or
                                                  DATES:   Written comments should be                     of any internal revenue law. Generally,                copies of the form and instructions
                                                  received on or before March 28, 2017 to                 tax returns and tax return information                 should be directed to Sara Covington at
                                                  be assured of consideration.                            are confidential, as required by 26                    Internal Revenue Service, Room 6526,
                                                  ADDRESSES: Direct all written comments                  U.S.C. 6103.                                           1111 Constitution Avenue NW.,
                                                  to Tuawana Pinkston, Internal Revenue                      Request for Comments: Comments                      Washington, DC 20224, or through the
                                                  Service, Room 6526, 1111 Constitution                   submitted in response to this notice will              internet at Sara.L.Covington@irs.gov.
                                                  Avenue NW., Washington, DC 20224.                       be summarized and/or included in the                   SUPPLEMENTARY INFORMATION: The
                                                  FOR FURTHER INFORMATION CONTACT:                        request for OMB approval. All                          Department of the Treasury, as part of
                                                  Requests for additional information or                  comments will become a matter of                       its continuing effort to reduce
                                                  copies of the regulation should be                      public record. Comments are invited on:                paperwork and respondent burden,
                                                  directed to Martha R. Brinson, Internal                 (a) Whether the collection of                          invites the general public and other
                                                  Revenue Service, Room 6129, 1111                        information is necessary for the proper                Federal agencies to take this
                                                  Constitution Avenue NW., Washington,                    performance of the functions of the                    opportunity to comment on proposed
                                                  DC 20224, or through the Internet at                    agency, including whether the                          and/or continuing information
                                                  Martha.R.Brinson@irs.gov.                               information shall have practical utility;              collections, as required by the
                                                  SUPPLEMENTARY INFORMATION: The                          (b) the accuracy of the agency’s estimate              Paperwork Reduction Act of 1995,
                                                  Department of the Treasury, as part of                  of the burden of the collection of                     Public Law 104–13 (44 U.S.C.
                                                  its continuing effort to reduce                         information; (c) ways to enhance the                   3506(c)(2)(A)).
                                                                                                          quality, utility, and clarity of the                      Title: Mine Rescue Team Training
                                                  paperwork and respondent burden,
                                                                                                          information to be collected; (d) ways to               Credit.
                                                  invites the general public and other
                                                                                                          minimize the burden of the collection of                  OMB Number: 1545–2067.
                                                  Federal agencies to take this                                                                                     Form Number: 8923.
                                                  opportunity to comment on proposed                      information on respondents, including
                                                                                                          through the use of automated collection                   Abstract: Form 8923 carries out the
                                                  and/or continuing information                                                                                  provisions of Code section 45N. 45N
                                                  collections, as required by the                         techniques or other forms of information
                                                                                                          technology; and (e) estimates of capital               was added by section 405 of the Tax
                                                  Paperwork Reduction Act of 1995,                                                                               Relief and Health Care Act of 2006. The
                                                  Public Law 104–13 (44 U.S.C.                            or start-up costs and costs of operation,
                                                                                                          maintenance, and purchase of services                  form provides a means for the qualified
                                                  3506(c)(2)(A)).                                                                                                mining company to compute and claim
                                                     Title: Roth IRAs.                                    to provide information.
                                                                                                                                                                 the credit.
                                                     OMB Number: 1545–1616.                                 Approved: January 17, 2017.
                                                                                                                                                                    Current Actions: There are no changes
                                                     Regulation Project Number: TD 8816.                  Tuawana Pinkston,                                      being made to the form at this time.
                                                     Abstract: This collection of                         IRS Reports Clearance Officer.                            Type of Review: Extension of a
                                                  information contains regulations                        [FR Doc. 2017–01870 Filed 1–26–17; 8:45 am]            currently approved collection.
                                                  relating to Roth IRAs under section                     BILLING CODE 4830–01–P                                    Affected Public: Business or other for-
                                                  408A of the Internal Revenue Code                                                                              profit.
                                                  (Code). The regulations provide                                                                                   Estimated Number of Respondents:
                                                  guidance on establishing Roth IRAs,                     DEPARTMENT OF THE TREASURY                             200.
                                                  contributions to Roth IRAs, converting                                                                            Estimated Time per Respondent: 1
                                                  amounts to Roth IRAs, recharacterizing                  Internal Revenue Service                               hour; 28 minutes.
                                                  IRA contributions, Roth IRA                                                                                       Estimated Total Annual Burden
                                                  distributions and Roth IRA reporting                    Proposed Collection; Comment                           Hours: 292.
                                                  requirements. The regulations affect                    Request for Form 8923                                     The following paragraph applies to all
                                                  individuals establishing Roth IRAs,                     AGENCY: Internal Revenue Service (IRS),                of the collections of information covered
                                                  beneficiaries under Roth IRAs, and                      Treasury.                                              by this notice:
                                                  trustees, custodians or issuers of Roth                 ACTION: Notice and request for                            An agency may not conduct or
                                                  IRAs.                                                   comments.                                              sponsor, and a person is not required to
                                                     Current Actions: There is no change                                                                         respond to, a collection of information
                                                  in the paperwork burden previously                      SUMMARY:  The Department of the                        unless the collection of information
                                                  approved by OMB.                                        Treasury, as part of its continuing effort             displays a valid OMB control number.
jstallworth on DSK7TPTVN1PROD with NOTICES




                                                     Type of Review: Extension of a                       to reduce paperwork and respondent                     Books or records relating to a collection
                                                  currently approved collection.                          burden, invites the general public and                 of information must be retained as long
                                                     Affected Public: Individuals or                      other Federal agencies to take this                    as their contents may become material
                                                  households, business or other for-profit                opportunity to comment on proposed                     in the administration of any internal
                                                  organizations, and farms.                               and/or continuing information                          revenue law. Generally, tax returns and
                                                     Estimated Number of Respondents:                     collections, as required by the                        tax return information are confidential,
                                                  3,150,000.                                              Paperwork Reduction Act of 1995.                       as required by 26 U.S.C. 6103.


                                             VerDate Sep<11>2014   13:58 Jan 26, 2017   Jkt 241001   PO 00000   Frm 00054   Fmt 4703   Sfmt 4703   E:\FR\FM\27JAN1.SGM   27JAN1


                                                                                 Federal Register / Vol. 82, No. 17 / Friday, January 27, 2017 / Notices                                                  8653

                                                     Request for Comments: Comments                       Constitution Avenue NW., Washington,                   agency, including whether the
                                                  submitted in response to this notice will               DC 20224, or through the Internet at                   information shall have practical utility;
                                                  be summarized and/or included in the                    Sara.L.Covington@irs.gov.                              (b) the accuracy of the agency’s estimate
                                                  request for OMB approval. All                           SUPPLEMENTARY INFORMATION: The                         of the burden of the collection of
                                                  comments will become a matter of                        Department of the Treasury, as part of                 information; (c) ways to enhance the
                                                  public record. Comments are invited on:                 its continuing effort to reduce                        quality, utility, and clarity of the
                                                  (a) Whether the collection of                           paperwork and respondent burden,                       information to be collected; (d) ways to
                                                  information is necessary for the proper                 invites the general public and other                   minimize the burden of the collection of
                                                  performance of the functions of the                     Federal agencies to take this                          information on respondents, including
                                                  agency, including whether the                           opportunity to comment on proposed                     through the use of automated collection
                                                  information shall have practical utility;               and/or continuing information                          techniques or other forms of information
                                                  (b) the accuracy of the agency’s estimate               collections, as required by the                        technology; and (e) estimates of capital
                                                  of the burden of the collection of                      Paperwork Reduction Act of 1995,                       or start-up costs and costs of operation,
                                                  information; (c) ways to enhance the                    Public Law 104–13 (44 U.S.C.                           maintenance, and purchase of services
                                                  quality, utility, and clarity of the                    3506(c)(2)(A)).                                        to provide information.
                                                  information to be collected; (d) ways to                   Title: Excise Taxes on Excess Benefit                 Approved: January 23, 2017.
                                                  minimize the burden of the collection of                Transactions.                                          Tuawana Pinkston,
                                                  information on respondents, including                      OMB Number: 1545–1623.                              IRS Supervisory Tax Analyst.
                                                  through the use of automated collection                    Regulation Project Number: TD 8978.                 [FR Doc. 2017–01865 Filed 1–26–17; 8:45 am]
                                                  techniques or other forms of information                   Abstract: This regulation relates to the
                                                  technology; and (e) estimates of capital                                                                       BILLING CODE 4830–01–P
                                                                                                          excise taxes on excess benefit
                                                  or start-up costs and costs of operation,               transactions under section 4958 of the
                                                  maintenance, and purchase of services                   Internal Revenue Code and affects                      DEPARTMENT OF THE TREASURY
                                                  to provide information.                                 certain tax-exempt organizations
                                                    Approved: January 17, 2017.                           described in Code sections 501(c)(3) and               Internal Revenue Service
                                                  Tuawana Pinkston,                                       (4). The collection of information entails
                                                  Supervisory Tax Analyst.                                obtaining and relying on appropriate                   Proposed Collection; Comment
                                                                                                          comparability data and documenting the                 Request for Notice 2012–41
                                                  [FR Doc. 2017–01866 Filed 1–26–17; 8:45 am]
                                                                                                          basis of an organization’s determination
                                                  BILLING CODE 4830–01–P                                                                                         AGENCY: Internal Revenue Service (IRS),
                                                                                                          that compensation is reasonable, or a
                                                                                                                                                                 Treasury.
                                                                                                          property transfer (or transfer of the right
                                                                                                          to use property) a fair market value.                  ACTION: Notice and request for
                                                  DEPARTMENT OF THE TREASURY                                                                                     comments.
                                                                                                             Current Actions: There is no change to
                                                  Internal Revenue Service                                this existing regulation.                              SUMMARY:   The Department of the
                                                                                                             Type of Review: Extension of a                      Treasury, as part of its continuing effort
                                                  Proposed Collection; Comment                            currently approved collection.                         to reduce paperwork and respondent
                                                  Request for Regulation Project                             Affected Public: Not-for-profit                     burden, invites the general public and
                                                                                                          institutions.                                          other Federal agencies to take this
                                                  AGENCY: Internal Revenue Service (IRS),
                                                                                                             Estimated Number of Respondents:                    opportunity to comment on proposed
                                                  Treasury.
                                                                                                          150,427.                                               and/or continuing information
                                                  ACTION: Notice and request for                             Estimated Time per Respondent: 6
                                                  comments.                                                                                                      collections, as required by the
                                                                                                          hours, 3 minutes.                                      Paperwork Reduction Act of 1995,
                                                  SUMMARY:   The Department of the                           Estimated Total Annual Burden                       Public Law 104–13 (44 U.S.C.
                                                  Treasury, as part of its continuing effort              Hours: 910,083.                                        3506(c)(2)(A)). Currently, the IRS is
                                                  to reduce paperwork and respondent                         The following paragraph applies to all              soliciting comments concerning Notice
                                                  burden, invites the general public and                  of the collections of information covered              2012–41, Extension of Relief and
                                                  other Federal agencies to take this                     by this notice:                                        Procedures Under Notice 2010–30 and
                                                  opportunity to comment on proposed                         An agency may not conduct or                        Notice 2011–16 for Spouses of U.S.
                                                  and/or continuing information                           sponsor, and a person is not required to               Servicemembers Who are Working In or
                                                  collections, as required by the                         respond to, a collection of information                Claiming Residence or Domicile In a
                                                  Paperwork Reduction Act of 1995.                        unless the collection of information                   U.S. Territory Under the Military
                                                  Currently, the IRS is soliciting                        displays a valid OMB control number.                   Spouses Residency Relief Act.
                                                  comments concerning an existing final                   Books or records relating to a collection
                                                                                                                                                                 DATES: Written comments should be
                                                  regulation regarding excise taxes on                    of information must be retained as long
                                                                                                          as their contents may become material                  received on or before March 28, 2017 to
                                                  excess benefit transactions.                                                                                   be assured of consideration.
                                                                                                          in the administration of any internal
                                                  DATES: Written comments should be                                                                              ADDRESSES: Direct all written comments
                                                                                                          revenue law. Generally, tax returns and
                                                  received on or before March 28, 2017 to                 tax return information are confidential,               to Tuawana Pinkston, Internal Revenue
                                                  be assured of consideration.                            as required by 26 U.S.C. 6103.                         Service, Room 6526, 1111 Constitution
                                                  ADDRESSES: Direct all written comments                     Request for Comments: Comments                      Avenue NW., Washington, DC 20224.
                                                  to Tuawana Pinkston, Internal Revenue                   submitted in response to this notice will              FOR FURTHER INFORMATION CONTACT:
jstallworth on DSK7TPTVN1PROD with NOTICES




                                                  Service, Room 6526, 1111 Constitution                   be summarized and/or included in the                   Requests for additional information or
                                                  Avenue NW., Washington, DC 20224.                       request for OMB approval. All                          copies of this notice should be directed
                                                  FOR FURTHER INFORMATION CONTACT:                        comments will become a matter of                       to Martha R. Brinson, Internal Revenue
                                                  Requests for additional information or                  public record. Comments are invited on:                Service, Room 6129, 1111 Constitution
                                                  copies of the regulation should be                      (a) Whether the collection of                          Avenue NW., Washington, DC 20224, or
                                                  directed to Sara Covington at Internal                  information is necessary for the proper                through the Internet at
                                                  Revenue Service, Room 6526, 1111                        performance of the functions of the                    Martha.R.Brinson@irs.gov.


                                             VerDate Sep<11>2014   13:58 Jan 26, 2017   Jkt 241001   PO 00000   Frm 00055   Fmt 4703   Sfmt 4703   E:\FR\FM\27JAN1.SGM   27JAN1



Document Created: 2017-01-27 00:11:07
Document Modified: 2017-01-27 00:11:07
CategoryRegulatory Information
CollectionFederal Register
sudoc ClassAE 2.7:
GS 4.107:
AE 2.106:
PublisherOffice of the Federal Register, National Archives and Records Administration
SectionNotices
ActionNotice and request for comments.
DatesWritten comments should be received on or before March 28, 2017 to be assured of consideration.
ContactRequests for additional information or copies of the form and instructions should be directed to Sara Covington at Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW., Washington, DC 20224, or through the internet at [email protected]
FR Citation82 FR 8652 

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