83 FR 14108 - Proposed Collection; Comment Request for Form 8892

DEPARTMENT OF THE TREASURY
Internal Revenue Service

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

Page Range		14108-14108
FR Document		2018-06670

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 proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning Form 8892, Application for Automatic Extension of Time to File Form 709 and/or Payment of Gift/Generation--Skipping Transfer Tax.

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

[Federal Register Volume 83, Number 63 (Monday, April 2, 2018)]
[Notices]
[Page 14108]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2018-06670]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Form 8892

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 
proposed and/or continuing information collections, as required by the 
Paperwork Reduction Act of 1995. The IRS is soliciting comments 
concerning Form 8892, Application for Automatic Extension of Time to 
File Form 709 and/or Payment of Gift/Generation--Skipping Transfer Tax.

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 the form and instructions should be directed to Sandra Lowery 
at Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, 
Washington, DC 20224, or at (202) 317-5754 or through the internet, at 
[email protected].

SUPPLEMENTARY INFORMATION: 
    Title: Application for Automatic Extension of Time to File Form 709 
and/or Payment of Gift/Generation-Skipping Transfer Tax.
    OMB Number: 1545-1913.
    Form Number: Form 8892.
    Abstract: Form 8892 was created to serve a dual purpose. First, the 
form enables the taxpayers to request an extension of time to file Form 
709 when they are not filing an individual income tax extension. 
Second, it serves as a payment voucher for taxpayers who are filing an 
individual income tax extension (by Form 4868) and will have a gift tax 
balance due on Form 709.
    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: Individuals or households.
    Estimated Number of Respondents: 10,000.
    Estimated Time per Respondent: 43 minutes.
    Estimated Total Annual Burden Hours: 7,200.
    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: March 27, 2018.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2018-06670 Filed 3-30-18; 8:45 am]
 BILLING CODE 4830-01-P

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 09:09:06
Document Modified: 2018-11-01 09:09:06

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 the form and instructions should be directed to Sandra Lowery at Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or at (202) 317-5754 or through the internet, at [email protected]
FR Citation		83 FR 14108

83 FR 14108 - Proposed Collection; Comment Request for Form 8892

DEPARTMENT OF THE TREASURYInternal Revenue Service

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

DEPARTMENT OF THE TREASURY
Internal Revenue Service