82 FR 8653 - Proposed Collection; Comment Request for Notice 2012-41

DEPARTMENT OF THE TREASURY
Internal Revenue Service

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

Page Range		8653-8654
FR Document		2017-01871

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)). Currently, the IRS is soliciting comments concerning Notice 2012-41, Extension of Relief and Procedures Under Notice 2010-30 and Notice 2011-16 for Spouses of U.S. Servicemembers Who are Working In or Claiming Residence or Domicile In a U.S. Territory Under the Military Spouses Residency Relief Act.

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

[Federal Register Volume 82, Number 17 (Friday, January 27, 2017)]
[Notices]
[Pages 8653-8654]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2017-01871]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Notice 2012-41

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, Public Law 104-13 (44 U.S.C. 
3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning 
Notice 2012-41, Extension of Relief and Procedures Under Notice 2010-30 
and Notice 2011-16 for Spouses of U.S. Servicemembers Who are Working 
In or Claiming Residence or Domicile In a U.S. Territory Under the 
Military Spouses Residency Relief Act.

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 this notice should be directed to Martha R. Brinson, Internal 
Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, 
DC 20224, or through the Internet at Martha.R.Brinson@irs.gov.

[[Page 8654]]


SUPPLEMENTARY INFORMATION: 
    Title: Extension of Relief and Procedures Under Notice 2010-30 and 
Notice 2011-16 for Spouses of U.S. Servicemembers Who are Working In or 
Claiming Residence or Domicile In a U.S. Territory Under the Military 
Spouses Residency Relief Act.
    OMB Number: 1545-2169.
    Regulation Project Number: Notice 2012-41.
    Abstract: This document contains transitional guidance and provides 
civilian spouses working in a U.S. territory during 2009 but claiming a 
tax residence in one of the 50 States or the District of Columbia 
(``U.S. mainland'') under MSRRA with an extension of time through 
October 15, 2010 for paying the tax due the Internal Revenue Service 
(``IRS'') for 2009. This notice also provides civilian spouses working 
on the U.S. mainland during 2009 but claiming a tax residence in a U.S. 
territory under MSRRA with guidance on filing claims for refund of 
federal income taxes that their employers withheld and remitted to the 
IRS or estimated tax payments the taxpayers paid to the IRS during 
2009.
    Current Actions: There is no change being made to this notice.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals and Households.
    Estimated Number of Respondents: 6,200.
    Estimated Time per Respondent: 1 Hour.
    Estimated Total Annual Burden Hours: 6,200.
    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: January 23, 2017.
Tuawana Pinkston,
IRS Reports Clearance Officer.
[FR Doc. 2017-01871 Filed 1-26-17; 8:45 am]
 BILLING CODE 4830-01-P

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.

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8654 Federal Register / Vol. 82, No. 17 / Friday, January 27, 2017 / Notices

SUPPLEMENTARY INFORMATION: of the burden of the collection of 8819 to determine if the election is
Title: Extension of Relief and information; (c) ways to enhance the properly made.
Procedures Under Notice 2010–30 and quality, utility, and clarity of the Current Actions: There are no changes
Notice 2011–16 for Spouses of U.S. information to be collected; (d) ways to being made to the form at this time.
Servicemembers Who are Working In or minimize the burden of the collection of Type of Review: Extension of a
Claiming Residence or Domicile In a information on respondents, including currently approved collection.
U.S. Territory Under the Military through the use of automated collection Affected Public: Business or other for-
Spouses Residency Relief Act. techniques or other forms of information profit organizations.
OMB Number: 1545–2169. technology; and (e) estimates of capital Estimated Number of Respondents:
Regulation Project Number: Notice or start-up costs and costs of operation, 500.
2012–41. maintenance, and purchase of services Estimated Time per Respondent: 6
Abstract: This document contains to provide information. hours, 26 minutes.
transitional guidance and provides Estimated Total Annual Burden
Approved: January 23, 2017. Hours: 3,220.
civilian spouses working in a U.S.
territory during 2009 but claiming a tax Tuawana Pinkston, The following paragraph applies to all
residence in one of the 50 States or the IRS Reports Clearance Officer. of the collections of information covered
District of Columbia (‘‘U.S. mainland’’) [FR Doc. 2017–01871 Filed 1–26–17; 8:45 am] by this notice:
under MSRRA with an extension of time BILLING CODE 4830–01–P An agency may not conduct or
through October 15, 2010 for paying the sponsor, and a person is not required to
tax due the Internal Revenue Service respond to, a collection of information
(‘‘IRS’’) for 2009. This notice also DEPARTMENT OF THE TREASURY unless the collection of information
provides civilian spouses working on displays a valid OMB control number.
the U.S. mainland during 2009 but Internal Revenue Service Books or records relating to a collection
claiming a tax residence in a U.S. of information must be retained as long
Proposed Collection; Comment as their contents may become material
territory under MSRRA with guidance Request for Form 8819
on filing claims for refund of federal in the administration of any internal
income taxes that their employers AGENCY: Internal Revenue Service (IRS), revenue law. Generally, tax returns and
withheld and remitted to the IRS or Treasury. tax return information are confidential,
estimated tax payments the taxpayers as required by 26 U.S.C. 6103.
ACTION: Notice and request for
paid to the IRS during 2009. Request for Comments: Comments
comments.
Current Actions: There is no change submitted in response to this notice will
being made to this notice. SUMMARY: The Department of the be summarized and/or included in the
Type of Review: Extension of a Treasury, as part of its continuing effort request for OMB approval. All
currently approved collection. to reduce paperwork and respondent comments will become a matter of
Affected Public: Individuals and burden, invites the general public and public record. Comments are invited on:
Households. other Federal agencies to take this (a) Whether the collection of
Estimated Number of Respondents: opportunity to comment on proposed information is necessary for the proper
6,200. and/or continuing information performance of the functions of the
Estimated Time per Respondent: 1 collections, as required by the agency, including whether the
Hour. Paperwork Reduction Act of 1995. information shall have practical utility;
Estimated Total Annual Burden Currently, the IRS is soliciting (b) the accuracy of the agency’s estimate
Hours: 6,200. comments concerning Form 8819, of the burden of the collection of
The following paragraph applies to all Dollar Election Under Section 985. information; (c) ways to enhance the
of the collections of information covered DATES: Written comments should be
quality, utility, and clarity of the
by this notice: received on or before March 28, 2017 to information to be collected; (d) ways to
An agency may not conduct or minimize the burden of the collection of
be assured of consideration.
sponsor, and a person is not required to information on respondents, including
respond to, a collection of information ADDRESSES: Direct all written comments
through the use of automated collection
unless the collection of information to Tuawana Pinkston, Internal Revenue techniques or other forms of information
displays a valid OMB control number. Service, Room 6526, 1111 Constitution technology; and (e) estimates of capital
Books or records relating to a collection Avenue NW., Washington, DC 20224. or start-up costs and costs of operation,
of information must be retained as long FOR FURTHER INFORMATION CONTACT: maintenance, and purchase of services
as their contents may become material Requests for additional information or to provide information.
in the administration of any internal copies of the form and instructions
Approved: January 17, 2017.
revenue law. Generally, tax returns and should be directed to Sara Covington, at
Internal Revenue Service, Room 6526, Tuawana Pinkston,
tax return information are confidential,
1111 Constitution Avenue NW., Supervisory Tax Analyst.
as required by 26 U.S.C. 6103.
Request for Comments: Comments Washington, DC 20224, or through the [FR Doc. 2017–01875 Filed 1–26–17; 8:45 am]
submitted in response to this notice will internet at Sara.L.Covington@irs.gov. BILLING CODE 4830–01–P
be summarized and/or included in the SUPPLEMENTARY INFORMATION:
request for OMB approval. All Title: Dollar Election Under Section
comments will become a matter of DEPARTMENT OF THE TREASURY
jstallworth on DSK7TPTVN1PROD with NOTICES

985.
public record. Comments are invited on: OMB Number: 1545–1189. Submission for OMB Review;
(a) Whether the collection of Form Number: 8819. Comment Request
information is necessary for the proper Abstract: Form 8819 is filed by U.S.
performance of the functions of the and foreign businesses to elect the U.S. SUMMARY: The Department of the
agency, including whether the dollar as their functional currency or as Treasury will submit the following
information shall have practical utility; the functional currency of their information collection request to the
(b) the accuracy of the agency’s estimate controlled entities. The IRS uses Form Office of Management and Budget

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Document Created: 2017-01-27 00:11:21
Document Modified: 2017-01-27 00:11:21

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 March 28, 2017 to be assured of consideration.
Contact		Requests for additional information or copies of this notice should be directed to Martha R. Brinson, Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, DC 20224, or through the Internet at [email protected]
FR Citation		82 FR 8653

82 FR 8653 - Proposed Collection; Comment Request for Notice 2012-41

DEPARTMENT OF THE TREASURYInternal Revenue Service

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

DEPARTMENT OF THE TREASURY
Internal Revenue Service