83 FR 12078 - Proposed Information Collection; Comment Request

DEPARTMENT OF THE TREASURY
Internal Revenue Service

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

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, 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.

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SUMMARY: The Internal Revenue Service, as part of its continuing effort 
to reduce paperwork and respondent burden, invites the general public 
and other Federal agencies to take this opportunity to comment on 
continuing information collections, as required by the Paperwork 
Reduction Act of 1995.

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