83 FR 12078 - Proposed Information Collection; Comment Request

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 83, Issue 53 (March 19, 2018)

Page Range		12078-12079
FR Document		2018-05520

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.

Federal Register, Volume 83 Issue 53 (Monday, March 19, 2018)

[Federal Register Volume 83, Number 53 (Monday, March 19, 2018)]
[Notices]
[Pages 12078-12079]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2018-05520]



[[Page 12078]]

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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Information Collection; Comment Request

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 
continuing information collections, as required by the Paperwork 
Reduction Act of 1995.

DATES: Written comments should be received on or before May 18, 2018 to 
be assured of consideration.

ADDRESSES: Direct all written comments to Laurie Brimmer, Internal 
Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 
20224, or at [email protected].

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 record-
keeping 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].
    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.
    The IRS is seeking comments concerning the following forms, and 
reporting and record-keeping requirements:

SUPPLEMENTARY INFORMATION: 
    1. Title: Heavy Highway Vehicle Use Tax Return.
    OMB Number: 1545-0143.
    Abstract: Form 2290 and 2290(SP) are used to compute and report the 
tax imposed by section 4481 on the highway use of certain motor 
vehicles. The information is used to determine whether the taxpayer has 
paid the correct amount of tax.
    Current Actions: There are no changes being made to Form 2290 or 
2290(SP) at this time.
    Type of Review: Extension of a current OMB approval.
    Affected Public: Individuals or households.
    Estimated Number of Responses: 1,209,000.
    Estimated Time per Response: 22 hours, 26 minutes.
    Estimated Total Annual Burden Hours: 27,120,040.
    2. Title: Exemption From Withholding on Compensation for 
Independent (and Certain Dependent) Personal Services of a Nonresident 
Alien Individual.
    OMB Number: 1545-0795.
    Form Number: 8233.
    Abstract: Compensation paid to a nonresident alien individual for 
independent personal services (self-employment) is generally subject to 
30% withholding or graduated rates. However, such compensation may be 
exempt from withholding because of a U.S. tax treaty or the personal 
exemption amount. Form 8233 is used to request exemption from 
withholding. Nonresident alien students, teachers, and researchers 
performing dependent personal services also use Form 8233 to request 
exemption from withholding.
    Current Actions: There are no changes to the burden previously 
approved by OMB.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals, business or other for-profit 
organizations, and not-for-profit institutions.
    Estimated Number of Respondents: 75,617.
    Estimated Time per Respondent: 9 hrs., 3 min.
    Estimated Total Annual Burden Hours: 684,334.
    3. Title: Credit for Prior Year Minimum Tax--Individuals, Estates, 
and Trusts.
    OMB Number: 1545-1073.
    Form Number: 8801.
    Abstract: Form 8801 is used by individuals, estates, and trusts to 
compute the minimum tax credit, if any, available from a tax year 
beginning after 1986 to be used in the current year or to be carried 
forward for use in a future year.
    Current Actions: There are no changes to the burden previously 
approved by OMB.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals or households.
    Estimated Number of Responses: 12,914.
    Estimated Time per Response: 7 hours, 4 mins.
    Estimated Total Annual Burden Hours: 91,173.
    4. Title: Qualified Electric Vehicle Credit.
    OMB Number: 1545-1374.
    Form Number: Form 8834.
    Abstract: Form 8834 is used to claim any qualified electric vehicle 
passive activity credit allowed for the current tax year. The IRS uses 
the information on the form to determine that the credit is allowable 
and has been properly computed.
    Current Actions: There are no changes being made to the form.
    Type of Review: Extension of a currently approved collection.
    Affected Pubic: Individuals or households and businesses or other 
for-profit organizations.
    Estimated Number of Respondents: 3,136.
    Estimated Time per Respondent: 4 hours, 47 minutes.
    Estimated Total Annual Burden Hours: 15,022.
    5. Title: HSA, Archer MSA, or Medicare Advantage MSA Information.
    OMB Number: 1545-1518.
    Form Number: 5498-SA.
    Abstract: This form is used to report contributions to a medical 
savings account as required by Internal Revenue Code section 220(h).
    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: Businesses or other for-profit organizations.
    Estimated Number of Responses: 9,167.
    Estimated Time per Response: 10 min.
    Estimated Total Annual Burden Hours: 1,559.
    6. Title: Automatic Consent for Eligible Educational Institution to 
Change Reporting Methods.
    OMB Number: 1545-1952.

[[Page 12079]]

    Form Number: Rev. Proc 2005-50.
    Abstract: This revenue procedure prescribes how an eligible 
educational institution may obtain automatic consent from the Service 
to change its method of reporting under section 6050(S) of the Code and 
the Income Tax Regulations.
    Current Actions: There is no change in the paperwork burden 
previously approved by OMB. This form is being submitted for renewal 
purposes only.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals and Households, Businesses and other 
for-profit organizations.
    Estimated Number of Respondents: 30.
    Estimated Time per Respondent: 10 hours.
    Estimated Total Annual Burden Hours: 300.
    7. Title: Designated Roth Contributions.
    OMB Number: 1545-1992.
    Regulation Project Number: REG-146459-05 (TD 9324).
    Abstract: These final regulations provide guidance concerning the 
taxation of distributions from designated Roth accounts under qualified 
cash or deferred arrangements under section 401(k).
    Current Actions: There is no change to this existing regulation.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business, other for-profit organizations.
    Estimated Number of Responses: 997,000.
    Estimated Time per Response: 50 min.
    Estimated Total Annual Burden Hours: 828,000.
    8. Title: Mortgage Assistance Payments.
    OMB Number: 1545-2221.
    Form Number: Form 1098-MA.
    Abstract: This form is a statement reported to the IRS and to 
taxpayers. It will be filed and furnished by State Housing Finance 
Agencies (HFAs) and HUD to report the total amounts of mortgage 
assistance payments and homeowner mortgage payments made to mortgage 
servicers. The requirement for the statement are authorized by Notice 
2011-14, supported by Public Law 111-203, sec. 1496, and Public Law 
110-343, Division A, sec. 109.
    Current Actions: There were no changes made to the document that 
resulted in any change to the burden previously reported to OMB. We are 
making this submission to renew the OMB approval.
    Type of Review: Extension to previously approved IC.
    Affected Public: Individuals, Federal Government, State, Local, or 
Tribal Governments, and other Not-for-profit organizations.
    Estimated Number of Respondents: 60,000.
    Estimated Time per Respondent: 2 hours 50 minutes.
    Estimated Total Annual Burden Hours: 170,400.
    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.

    Approved: March 13, 2018.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2018-05520 Filed 3-16-18; 8:45 am]
 BILLING CODE 4830-01-P

12078 Federal Register / Vol. 83, No. 53 / Monday, March 19, 2018 / Notices

DEPARTMENT OF THE TREASURY or start-up costs and costs of operation, OMB Number: 1545–1073.
maintenance, and purchase of services Form Number: 8801.
Internal Revenue Service to provide the requested information. Abstract: Form 8801 is used by
The IRS is seeking comments individuals, estates, and trusts to
Proposed Information Collection; concerning the following forms, and compute the minimum tax credit, if any,
Comment Request reporting and record-keeping available from a tax year beginning after
AGENCY: Internal Revenue Service (IRS), requirements: 1986 to be used in the current year or
Treasury. SUPPLEMENTARY INFORMATION:
to be carried forward for use in a future
ACTION: Notice and request for 1. Title: Heavy Highway Vehicle Use year.
comments. Current Actions: There are no changes
Tax Return.
to the burden previously approved by
OMB Number: 1545–0143.
SUMMARY: The Internal Revenue Service, Abstract: Form 2290 and 2290(SP) are OMB.
as part of its continuing effort to reduce Type of Review: Extension of a
used to compute and report the tax
paperwork and respondent burden, currently approved collection.
imposed by section 4481 on the
invites the general public and other Affected Public: Individuals or
highway use of certain motor vehicles.
Federal agencies to take this households.
The information is used to determine
opportunity to comment on continuing Estimated Number of Responses:
whether the taxpayer has paid the
information collections, as required by 12,914.
correct amount of tax. Estimated Time per Response: 7
the Paperwork Reduction Act of 1995. Current Actions: There are no changes
DATES: Written comments should be hours, 4 mins.
being made to Form 2290 or 2290(SP) at Estimated Total Annual Burden
received on or before May 18, 2018 to this time.
be assured of consideration. Hours: 91,173.
Type of Review: Extension of a current 4. Title: Qualified Electric Vehicle
ADDRESSES: Direct all written comments OMB approval. Credit.
to Laurie Brimmer, Internal Revenue Affected Public: Individuals or OMB Number: 1545–1374.
Service, Room 6526, 1111 Constitution households. Form Number: Form 8834.
Avenue NW, Washington, DC 20224, or Estimated Number of Responses: Abstract: Form 8834 is used to claim
at Elaine.H.Christophe@irs.gov. 1,209,000. any qualified electric vehicle passive
FOR FURTHER INFORMATION CONTACT: Estimated Time per Response: 22 activity credit allowed for the current
Please send separate comments for each hours, 26 minutes. tax year. The IRS uses the information
specific information collection listed Estimated Total Annual Burden on the form to determine that the credit
below. You must reference the Hours: 27,120,040. is allowable and has been properly
information collection’s title, form 2. Title: Exemption From Withholding computed.
number, reporting or record-keeping on Compensation for Independent (and Current Actions: There are no changes
requirement number, and OMB number Certain Dependent) Personal Services of being made to the form.
(if any) in your comment. Requests for a Nonresident Alien Individual. Type of Review: Extension of a
additional information, or copies of the OMB Number: 1545–0795. currently approved collection.
information collection and instructions, Form Number: 8233. Affected Pubic: Individuals or
or copies of any comments received, Abstract: Compensation paid to a households and businesses or other for-
contact Elaine Christophe, at (202) 317– nonresident alien individual for profit organizations.
5745 at Internal Revenue Service, Room independent personal services (self- Estimated Number of Respondents:
6526, 1111 Constitution Avenue NW, employment) is generally subject to 3,136.
Washington, DC 20224, or through the 30% withholding or graduated rates. Estimated Time per Respondent: 4
internet, at Elaine.H.Christophe@irs.gov. However, such compensation may be hours, 47 minutes.
Request for Comments: Comments exempt from withholding because of a Estimated Total Annual Burden
submitted in response to this notice will U.S. tax treaty or the personal Hours: 15,022.
be summarized and/or included in our exemption amount. Form 8233 is used 5. Title: HSA, Archer MSA, or
request for Office of Management and to request exemption from withholding. Medicare Advantage MSA Information.
Budget (OMB) approval of the relevant Nonresident alien students, teachers, OMB Number: 1545–1518.
information collection. All comments and researchers performing dependent Form Number: 5498–SA.
will become a matter of public record. personal services also use Form 8233 to Abstract: This form is used to report
Please do not include any confidential request exemption from withholding. contributions to a medical savings
or inappropriate material in your Current Actions: There are no changes account as required by Internal Revenue
comments. to the burden previously approved by Code section 220(h).
We invite comments on: (a) Whether OMB. Current Actions: There are no changes
the collection of information is Type of Review: Extension of a being made to the form at this time.
necessary for the proper performance of currently approved collection. Type of Review: Extension of a
the agency’s functions, including Affected Public: Individuals, business currently approved collection.
whether the information has practical or other for-profit organizations, and Affected Public: Businesses or other
utility; (b) the accuracy of the agency’s not-for-profit institutions. for-profit organizations.
estimate of the burden of the collection Estimated Number of Respondents: Estimated Number of Responses:
of information; (c) ways to enhance the 75,617.
sradovich on DSK3GMQ082PROD with NOTICES

9,167.
quality, utility, and clarity of the Estimated Time per Respondent: 9 Estimated Time per Response: 10 min.
information to be collected; (d) ways to hrs., 3 min. Estimated Total Annual Burden
minimize the burden of the collection of Estimated Total Annual Burden Hours: 1,559.
information on respondents, including Hours: 684,334. 6. Title: Automatic Consent for
the use of automated collection 3. Title: Credit for Prior Year Eligible Educational Institution to
techniques or other forms of information Minimum Tax—Individuals, Estates, Change Reporting Methods.
technology; and (e) estimates of capital and Trusts. OMB Number: 1545–1952.

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Federal Register / Vol. 83, No. 53 / Monday, March 19, 2018 / Notices 12079

Form Number: Rev. Proc 2005–50. Affected Public: Individuals, Federal 1111 Constitution Avenue NW,
Abstract: This revenue procedure Government, State, Local, or Tribal Washington, DC 20224, or through the
prescribes how an eligible educational Governments, and other Not-for-profit internet at Martha.R.Brinson@irs.gov.
institution may obtain automatic organizations. SUPPLEMENTARY INFORMATION:
consent from the Service to change its Estimated Number of Respondents: Title: Return by a Shareholder of a
method of reporting under section 60,000. Passive Foreign Investment Company or
6050(S) of the Code and the Income Tax Estimated Time per Respondent: 2 Qualified Electing Fund.
Regulations. hours 50 minutes. OMB Number: 1545–1002.
Current Actions: There is no change Estimated Total Annual Burden Form Number: 8621.
in the paperwork burden previously Hours: 170,400. Abstract: Form 8621 is filed by a U.S.
approved by OMB. This form is being The following paragraph applies to all shareholder who owns stock in a foreign
submitted for renewal purposes only. of the collections of information covered investment company. The form is used
Type of Review: Extension of a by this notice: to report income, make an election to
currently approved collection. An agency may not conduct or extend the time for payment of tax, and
Affected Public: Individuals and sponsor, and a person is not required to to pay an additional tax and interest
Households, Businesses and other for- respond to, a collection of information amount. The IRS uses Form 8621 to
profit organizations. unless the collection of information determine if these shareholders have
Estimated Number of Respondents: displays a valid OMB control number. correctly reported amounts of income,
30. Books or records relating to a collection made the election correctly, and have
Estimated Time per Respondent: 10 of information must be retained as long correctly computed the additional tax
hours. as their contents may become material and interest amount.
Estimated Total Annual Burden in the administration of any internal Current Actions: There are no changes
Hours: 300. revenue law. Generally, tax returns and being made to Form 8621 at this time.
7. Title: Designated Roth tax return information are confidential, Type of Review: Extension of a
Contributions. as required by 26 U.S.C. 6103.
OMB Number: 1545–1992. currently approved collection.
Regulation Project Number: REG– Approved: March 13, 2018. Affected Public: Businesses or other
146459–05 (TD 9324). Laurie Brimmer, for-profit organizations and individuals.
Abstract: These final regulations Senior Tax Analyst. Estimated Number of Responses:
provide guidance concerning the [FR Doc. 2018–05520 Filed 3–16–18; 8:45 am] 1,333.
taxation of distributions from BILLING CODE 4830–01–P
Estimated Time per Respondent: 48
designated Roth accounts under hr. 44 min.
qualified cash or deferred arrangements Estimated Total Annual Burden
under section 401(k). DEPARTMENT OF THE TREASURY Hours: 64,971.
Current Actions: There is no change to The following paragraph applies to all
this existing regulation. Internal Revenue Service of the collections of information covered
Type of Review: Extension of a by this notice:
Proposed Collection; Comment An agency may not conduct or
currently approved collection.
Request for Form 8621 sponsor, and a person is not required to
Affected Public: Business, other for-
profit organizations. AGENCY: Internal Revenue Service (IRS), respond to, a collection of information
Estimated Number of Responses: Treasury. unless the collection of information
997,000. displays a valid OMB control number.
ACTION: Notice and request for
Estimated Time per Response: 50 min. Books or records relating to a collection
comments. of information must be retained as long
Estimated Total Annual Burden
Hours: 828,000. SUMMARY: The Internal Revenue Service as their contents may become material
8. Title: Mortgage Assistance (IRS), as part of its continuing effort to in the administration of any internal
Payments. reduce paperwork and respondent revenue law. Generally, tax returns and
OMB Number: 1545–2221. burden, invites the general public and tax return information are confidential,
Form Number: Form 1098–MA. other Federal agencies to take this as required by 26 U.S.C. 6103.
Abstract: This form is a statement opportunity to comment on information Request for Comments: Comments
reported to the IRS and to taxpayers. It collections, as required by the submitted in response to this notice will
will be filed and furnished by State Paperwork Reduction Act of 1995. The be summarized and/or included in the
Housing Finance Agencies (HFAs) and IRS is soliciting comments concerning request for OMB approval. All
HUD to report the total amounts of Return by a Shareholder of a Passive comments will become a matter of
mortgage assistance payments and Foreign Investment Company or public record. Comments are invited on:
homeowner mortgage payments made to Qualified Electing Fund. (a) Whether the collection of
mortgage servicers. The requirement for DATES: Written comments should be
information is necessary for the proper
the statement are authorized by Notice received on or before May 18, 2018 to performance of the functions of the
2011–14, supported by Public Law 111– be assured of consideration. agency, including whether the
203, sec. 1496, and Public Law 110–343, information shall have practical utility;
ADDRESSES: Direct all written comments
Division A, sec. 109. (b) the accuracy of the agency’s estimate
to Laurie Brimmer, Internal Revenue of the burden of the collection of
sradovich on DSK3GMQ082PROD with NOTICES

Current Actions: There were no
changes made to the document that Service, Room 6526, 1111 Constitution information; (c) ways to enhance the
resulted in any change to the burden Avenue NW, Washington, DC 20224. quality, utility, and clarity of the
previously reported to OMB. We are FOR FURTHER INFORMATION CONTACT: information to be collected; (d) ways to
making this submission to renew the Requests for additional information or minimize the burden of the collection of
OMB approval. copies of the form should be directed to information on respondents, including
Type of Review: Extension to Martha R. Brinson, at (202) 317–5753 or through the use of automated collection
previously approved IC. at Internal Revenue Service, Room 6526, techniques or other forms of information

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Document Created: 2018-03-17 04:24:36
Document Modified: 2018-03-17 04:24:36

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 May 18, 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 record- keeping 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		83 FR 12078

83 FR 12078 - Proposed Information Collection; Comment Request

DEPARTMENT OF THE TREASURYInternal Revenue Service

Federal Register Volume 83, Issue 53 (March 19, 2018)

DEPARTMENT OF THE TREASURY
Internal Revenue Service