83 FR 14107 - Proposed Collection; Comment Request for Regulation Project

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 83, Issue 63 (April 2, 2018)

Page Range		14107-14108
FR Document		2018-06666

The Internal Revenue Service (IRS), 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 Guidance on Reporting Interest Paid to Nonresident Aliens.

Federal Register, Volume 83 Issue 63 (Monday, April 2, 2018)

[Federal Register Volume 83, Number 63 (Monday, April 2, 2018)]
[Notices]
[Pages 14107-14108]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2018-06666]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Regulation Project

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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SUMMARY: The Internal Revenue Service (IRS), 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 Guidance on 
Reporting Interest Paid to Nonresident Aliens.

DATES: Written comments should be received on or before June 1, 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.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of this regulation should be directed to Martha R. Brinson, at 
(202) 317-5753, or at Internal Revenue Service, Room 6526, 1111 
Constitution Avenue NW, Washington, DC 20224, or through the internet 
at Martha.R.Brinson@irs.gov.

SUPPLEMENTARY INFORMATION: 
    Title: Guidance on Reporting Interest Paid to Nonresident Aliens.
    OMB Number: 1545-1725.
    Regulation Project Number: TD 9584.
    Abstract: This document contains final regulations that provide 
guidance on the reporting requirements for interest on deposits 
maintained at the

[[Page 14108]]

U.S. office of certain financial institutions and paid to nonresident 
alien individuals. These proposed regulations affect persons making 
payments of interest with respect to such a deposit.
    Current Actions: There is no change to this existing regulation.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses or other for-profit organizations.
    Estimated Number of Respondents: 2,000.
    Estimated Time per Response: 15 minutes.
    Estimated Total Burden Hours: 500 hours.
    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: March 27, 2018.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2018-06666 Filed 3-30-18; 8:45 am]
 BILLING CODE 4830-01-P

Federal Register / Vol. 83, No. 63 / Monday, April 2, 2018 / Notices 14107

Type of Review: Extension of a collections, as required by the (b) the accuracy of the agency’s estimate
previously approved collection. Paperwork Reduction Act of 1995. The of the burden of the collection of
Affected Public: Individuals or IRS is soliciting comments concerning information; (c) ways to enhance the
households, and businesses or other for- Branded Prescription Drug Fee. quality, utility, and clarity of the
profit organizations. DATES: Written comments should be information to be collected; (d) ways to
The following paragraph applies to all received on or before June 1, 2018 to be minimize the burden of the collection of
of the collections of information covered assured of consideration. information on respondents, including
by this notice: An agency may not through the use of automated collection
ADDRESSES: Direct all written comments
conduct or sponsor, and a person is not techniques or other forms of information
to Laurie Brimmer, Internal Revenue
required to respond to, a collection of technology; and (e) estimates of capital
Service, Room 6526, 1111 Constitution
information unless the collection of or start-up costs and costs of operation,
Avenue NW, Washington, DC 20224.
information displays a valid OMB maintenance, and purchase of services
control number. Books or records FOR FURTHER INFORMATION CONTACT:
to provide information.
relating to a collection of information Requests for additional information or
copies of this regulation should be Approved: March 27, 2018.
must be retained as long as their
directed to Martha R. Brinson, at (202) Laurie Brimmer,
contents may become material in the
administration of any internal revenue 317–5753, or at Internal Revenue Senior Tax Analyst.
law. Generally, tax returns and tax Service, Room 6526, 1111 Constitution [FR Doc. 2018–06664 Filed 3–30–18; 8:45 am]
return information are confidential, as Avenue NW, Washington, DC 20224, or BILLING CODE 4830–01–P
required by 26 U.S.C. 6103. through the internet at
Request for Comments: Comments Martha.R.Brinson@irs.gov.
submitted in response to this notice will SUPPLEMENTARY INFORMATION: DEPARTMENT OF THE TREASURY
be summarized and/or included in the Title: Branded Prescription Drug Fee.
request for OMB approval. All Regulation Project Number: 1545– Internal Revenue Service
comments will become a matter of 2209.
Abstract: This document contains Proposed Collection; Comment
public record. Comments are invited on: Request for Regulation Project
(a) Whether the collection of regulations that provide guidance on the
information is necessary for the proper annual fee imposed on covered entities AGENCY: Internal Revenue Service (IRS),
performance of the functions of the engaged in the business of Treasury.
agency, including whether the manufacturing or importing branded ACTION: Notice and request for
information shall have practical utility; prescription drugs. comments.
(b) the accuracy of the agency’s estimate Current Actions: There is no change to
of the burden of the collection of this existing regulation. SUMMARY: The Internal Revenue Service
information; (c) ways to enhance the Type of Review: Extension of a (IRS), as part of its continuing effort to
quality, utility, and clarity of the currently approved collection. reduce paperwork and respondent
information to be collected; (d) ways to Affected Public: Business or other for- burden, invites the general public and
minimize the burden of the collection of profit organizations. other Federal agencies to take this
information on respondents, including Estimated Number of Respondents: opportunity to comment on information
through the use of automated collection 45. collections, as required by the
techniques or other forms of information Estimated Average Time per Paperwork Reduction Act of 1995. The
technology; and (e) estimates of capital Respondent: 40 hours. IRS is soliciting comments concerning
Estimated Total Annual Burden Guidance on Reporting Interest Paid to
or start-up costs and costs of operation,
Hours: 1,800. Nonresident Aliens.
maintenance, and purchase of services
The following paragraph applies to all
to provide information. DATES: Written comments should be
of the collections of information covered
Approved: March 27, 2018. received on or before June 1, 2018 to be
by this notice:
assured of consideration.
Laurie Brimmer, An agency may not conduct or
Senior Tax Analyst. sponsor, and a person is not required to ADDRESSES: Direct all written comments
[FR Doc. 2018–06675 Filed 3–30–18; 8:45 am] respond to a collection of information to Laurie Brimmer, Internal Revenue
unless the collection displays a valid Service, Room 6526, 1111 Constitution
BILLING CODE 4830–01–P
OMB control number. Books or records Avenue NW, Washington, DC 20224.
relating to a collection of information FOR FURTHER INFORMATION CONTACT:
DEPARTMENT OF THE TREASURY must be retained as long as their Requests for additional information or
contents may become material in the copies of this regulation should be
Internal Revenue Service administration of any internal revenue directed to Martha R. Brinson, at (202)
law. Generally, tax returns and tax 317–5753, or at Internal Revenue
Proposed Collection; Comment return information are confidential, as Service, Room 6526, 1111 Constitution
Request for Regulation Project required by 26 U.S.C. 6103. Avenue NW, Washington, DC 20224, or
AGENCY: Internal Revenue Service (IRS), Request for Comments: Comments through the internet at
Treasury. submitted in response to this notice will Martha.R.Brinson@irs.gov.
ACTION: Notice and request for be summarized and/or included in the SUPPLEMENTARY INFORMATION:
comments. request for OMB approval. All Title: Guidance on Reporting Interest
daltland on DSKBBV9HB2PROD with NOTICES

comments will become a matter of Paid to Nonresident Aliens.
SUMMARY: The Internal Revenue Service public record. Comments are invited on: OMB Number: 1545–1725.
(IRS), as part of its continuing effort to (a) Whether the collection of Regulation Project Number: TD 9584.
reduce paperwork and respondent information is necessary for the proper Abstract: This document contains
burden, invites the general public and performance of the functions of the final regulations that provide guidance
other Federal agencies to take this agency, including whether the on the reporting requirements for
opportunity to comment on information information shall have practical utility; interest on deposits maintained at the

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14108 Federal Register / Vol. 83, No. 63 / Monday, April 2, 2018 / Notices

U.S. office of certain financial Approved: March 27, 2018. payment voucher for taxpayers who are
institutions and paid to nonresident Laurie Brimmer, filing an individual income tax
alien individuals. These proposed Senior Tax Analyst. extension (by Form 4868) and will have
regulations affect persons making [FR Doc. 2018–06666 Filed 3–30–18; 8:45 am] a gift tax balance due on Form 709.
payments of interest with respect to BILLING CODE 4830–01–P Current Actions: There are no changes
such a deposit. being made to the form at this time.
Current Actions: There is no change to Type of Review: Extension of a
this existing regulation. DEPARTMENT OF THE TREASURY currently approved collection.
Affected Public: Individuals or
Type of Review: Extension of a Internal Revenue Service households.
currently approved collection. Estimated Number of Respondents:
Proposed Collection; Comment
Affected Public: Businesses or other 10,000.
Request for Form 8892
for-profit organizations. Estimated Time per Respondent: 43
Estimated Number of Respondents: AGENCY: Internal Revenue Service (IRS), minutes.
2,000. Treasury. Estimated Total Annual Burden
ACTION: Notice and request for Hours: 7,200.
Estimated Time per Response: 15 comments. The following paragraph applies to all
minutes. of the collections of information covered
Estimated Total Burden Hours: 500 SUMMARY: The Internal Revenue Service, by this notice: An agency may not
hours. as part of its continuing effort to reduce conduct or sponsor, and a person is not
paperwork and respondent burden, required to respond to, a collection of
The following paragraph applies to all invites the general public and other
of the collections of information covered information unless the collection of
Federal agencies to take this information displays a valid OMB
by this notice: opportunity to comment on proposed control number. Books or records
An agency may not conduct or and/or continuing information relating to a collection of information
sponsor, and a person is not required to collections, as required by the must be retained as long as their
respond to, a collection of information Paperwork Reduction Act of 1995. The contents may become material in the
unless the collection of information IRS is soliciting comments concerning administration of any internal revenue
displays a valid OMB control number. Form 8892, Application for Automatic law. Generally, tax returns and tax
Books or records relating to a collection Extension of Time to File Form 709 and/ return information are confidential, as
of information must be retained as long or Payment of Gift/Generation— required by 26 U.S.C. 6103.
as their contents may become material Skipping Transfer Tax.
Request for Comments: Comments
in the administration of any internal DATES: Written comments should be submitted in response to this notice will
revenue law. Generally, tax returns and received on or before June 1, 2018 to be be summarized and/or included in the
tax return information are confidential, assured of consideration. request for OMB approval. All
as required by 26 U.S.C. 6103. ADDRESSES: Direct all written comments comments will become a matter of
Request for Comments: Comments to Laurie Brimmer, Internal Revenue public record. Comments are invited on:
Service, Room 6526, 1111 Constitution (a) Whether the collection of
submitted in response to this notice will
Avenue NW, Washington, DC 20224. information is necessary for the proper
be summarized and/or included in the
FOR FURTHER INFORMATION CONTACT: performance of the functions of the
request for OMB approval. All
comments will become a matter of Requests for additional information or agency, including whether the
public record. Comments are invited on: copies of the form and instructions information shall have practical utility;
should be directed to Sandra Lowery at (b) the accuracy of the agency’s estimate
(a) Whether the collection of
Internal Revenue Service, Room 6526, of the burden of the collection of
information is necessary for the proper
1111 Constitution Avenue NW, information; (c) ways to enhance the
performance of the functions of the
Washington, DC 20224, or at (202) 317– quality, utility, and clarity of the
agency, including whether the
5754 or through the internet, at information to be collected; (d) ways to
information shall have practical utility;
Sandra.J.Lowery@irs.gov. minimize the burden of the collection of
(b) the accuracy of the agency’s estimate
SUPPLEMENTARY INFORMATION: information on respondents, including
of the burden of the collection of
Title: Application for Automatic through the use of automated collection
information; (c) ways to enhance the
Extension of Time to File Form 709 and/ techniques or other forms of information
quality, utility, and clarity of the or Payment of Gift/Generation-Skipping technology; and (e) estimates of capital
information to be collected; (d) ways to Transfer Tax. or start-up costs and costs of operation,
minimize the burden of the collection of OMB Number: 1545–1913. maintenance, and purchase of services
information on respondents, including Form Number: Form 8892. to provide information.
through the use of automated collection Abstract: Form 8892 was created to
techniques or other forms of information serve a dual purpose. First, the form Approved: March 27, 2018.
technology; and (e) estimates of capital enables the taxpayers to request an Laurie Brimmer,
or start-up costs and costs of operation, extension of time to file Form 709 when Senior Tax Analyst.
maintenance, and purchase of services they are not filing an individual income [FR Doc. 2018–06670 Filed 3–30–18; 8:45 am]
to provide information. tax extension. Second, it serves as a BILLING CODE 4830–01–P
daltland on DSKBBV9HB2PROD with NOTICES

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Document Created: 2018-11-01 09:08:53
Document Modified: 2018-11-01 09:08:53

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 June 1, 2018 to be assured of consideration.
Contact		Requests for additional information or copies of this regulation should be directed to Martha R. Brinson, at (202) 317-5753, or at Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or through the internet at [email protected]
FR Citation		83 FR 14107

83 FR 14107 - Proposed Collection; Comment Request for Regulation Project

DEPARTMENT OF THE TREASURYInternal Revenue Service

Federal Register Volume 83, Issue 63 (April 2, 2018)

DEPARTMENT OF THE TREASURY
Internal Revenue Service