83 FR 18871 - Proposed Information Collection; Comment Request

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 83, Issue 83 (April 30, 2018)

Page Range		18871-18872
FR Document		2018-09029

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 83 (Monday, April 30, 2018)

[Federal Register Volume 83, Number 83 (Monday, April 30, 2018)]
[Notices]
[Pages 18871-18872]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2018-09029]


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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 June 29, 2018 
to be assured of consideration.

ADDRESSES: Direct all written comments to L. Brimmer, Internal Revenue 
Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224. 
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.

FOR FURTHER INFORMATION: 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, or at 
Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, 
Washington, DC 20224, or through the internet, at 
[email protected].

[[Page 18872]]


SUPPLEMENTARY INFORMATION: 
    1. Title: Claim for Refund of Excise Taxes.
    OMB Number: 1545-1420.
    Form Number: 8849 and Schedule 1, Schedule 2, Schedule 3, Schedule 
5, Schedule 6, Schedule 8.
    Abstract: The regulations allow for refunds of taxes (except income 
taxes) or refund, abatement, or credit or interest, penalties, and 
additions to tax in the event of errors or certain actions by the IRS. 
Form 8849 is used by taxpayers to claim refunds of excise taxes.
    Current Actions: There are no significant changes to the form 
previously approved by OMB.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit organizations, 
individuals or households, and not-for-profit institutions, farms, and 
Federal, state, local or tribal governments.
    Estimated Number of responses: 111,147.
    Estimated Time per Response: 8 hours and 31 minutes.
    Estimated Total Annual Burden Hours: 946,827.
    2. Title: Underpayment of Estimated Tax by Individuals, Estates, 
and Trusts (Form 2210), and Underpayment of Estimated Tax by Farmers 
and Fishermen (Form 2210-F).
    OMB Number: 1545-0140.
    Form Number: 2210 and 2210-F.
    Abstract: Internal Revenue Code section 6654 imposes a penalty for 
failure to pay estimated tax. Form 2210 is used by individuals, 
estates, and trusts and Form 2210-F is used by farmers and fisherman to 
determine whether they are subject to the penalty and to compute the 
penalty if it applies. The Service uses this information to determine 
whether taxpayers are subject to the penalty, and to verify the penalty 
amount.
    Current Actions: There will be a reduction in the number of 
respondents previously approved by OMB.
    Type of Review: Reinstatement of a previously approved collection.
    Affected Public: Individuals or households, business or other for-
profit organizations, and farms.
    Estimated Number of Respondents: 599,999.
    Estimated Time per Respondent: 4 hrs.
    Estimated Total Annual Burden Hours: 2,405,663.
    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 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.

    Approved: April 23, 2018.
L. Brimmer,
Senior Tax Analyst.
[FR Doc. 2018-09029 Filed 4-27-18; 8:45 am]
 BILLING CODE 4830-01-P

Federal Register / Vol. 83, No. 83 / Monday, April 30, 2018 / Notices 18871

cause the vehicle remedied by collections, as required by the information is necessary for the proper
whichever of the following means he Paperwork Reduction Act of 1995. performance of the functions of the
elects: (1) By repairing such vehicle; (2) Currently, the IRS is soliciting agency, including whether the
by replacing such motor vehicle without comments concerning the Tip Rate information shall have practical utility;
charge; or (3) by refunding the purchase Determination Agreement (Gaming (b) the accuracy of the agency’s estimate
price less depreciation. To ensure these Industry). of the burden of the collection of
objectives are being met, NHTSA audits DATES: Written comments should be information; (c) ways to enhance the
recalls conducted by manufacturer. received on or before June 29, 2018 to quality, utility, and clarity of the
These audits are performed on a be assured of consideration. information to be collected; (d) ways to
randomly selected number of vehicle minimize the burden of the collection of
ADDRESSES: Direct all written comments
owners for verification and validation information on respondents, including
to Laurie Brimmer, Internal Revenue
purposes. through the use of automated collection
Affected Public: Individuals and Service, Room 6526, 1111 Constitution
techniques or other forms of information
Households. Avenue NW, Washington, DC 20224.
technology; and (e) estimates of capital
Estimated Number of Respondents: FOR FURTHER INFORMATION CONTACT: or start-up costs and costs of operation,
70,000. Requests for additional information or maintenance, and purchase of services
Frequency: Daily. copies of the revenue procedure should to provide information.
Number of Responses: 69,181. be directed to LaNita Van Dyke at (202)
Estimated Total Annual Burden 317–6009, or at Internal Revenue Approved: April 20, 2018.
Hours: 17,295 Hours. Service, Room 6526, 1111 Constitution Laurie Brimmer,
Estimated Total Annual Burden Cost: Avenue NW, Washington, DC 20224, or Senior Tax Analyst.
$242,134.00. through the internet, at [FR Doc. 2018–09027 Filed 4–27–18; 8:45 am]
Public Comments Invited: You are Lanita.VanDyke@irs.gov. BILLING CODE 4830–01–P
asked to comment on any aspects of this SUPPLEMENTARY INFORMATION:
information collection, including (a) Title: Tip Rate Determination
whether the proposed collection of Agreement (Gaming Industry). DEPARTMENT OF THE TREASURY
information is necessary for the proper OMB Number: 1545–1530.
performance of the functions of the Abstract: Information is required by Internal Revenue Service
Department, including whether the the Internal Revenue Service in its
information will have practical utility; Proposed Information Collection;
compliance efforts to assist employers
(b) the accuracy of the Department’s Comment Request
and their employees in understanding
estimate of the burden of the proposed and complying with Internal Revenue AGENCY: Internal Revenue Service (IRS),
information collection; (c) ways to Code Section 6053(a), which requires Treasury.
enhance the quality, utility and clarity employees to report all their tips ACTION: Notice and request for
of the information to be collected; and monthly to their employers. comments.
(d) ways to minimize the burden of the Current Actions: There is no change
collection of information on this existing information collection. SUMMARY: The Internal Revenue Service,
respondents, including the use of Type of Review: Extension of a as part of its continuing effort to reduce
automated collection techniques or currently approved collection. paperwork and respondent burden,
other forms of information technology. Affected Public: Business or other for- invites the general public and other
Authority: The Paperwork Reduction Act profit institutions. Federal agencies to take this
of 1995; 44 U.S.C. Chapter 35, as amended; Estimated Number of Respondents: opportunity to comment on continuing
and 49 CFR 1:48. 710. information collections, as required by
Estimated Time per Respondent: 14 the Paperwork Reduction Act of 1995.
Randolph R. Reid, hours, 44 minutes.
Chief, Correspondence Research Division, DATES: Written comments should be
Estimated Total Annual Burden
Office of Defects Investigation. received on or before June 29, 2018 to
Hours: 10,467.
[FR Doc. 2018–09045 Filed 4–27–18; 8:45 am] be assured of consideration.
The following paragraph applies to all
BILLING CODE 4910–59–P of the collections of information covered ADDRESSES: Direct all written comments
by this notice: to L. Brimmer, Internal Revenue
An agency may not conduct or Service, Room 6526, 1111 Constitution
DEPARTMENT OF THE TREASURY sponsor, and a person is not required to Avenue NW, Washington, DC 20224.
respond to, a collection of information Please send separate comments for each
Internal Revenue Service unless the collection of information specific information collection listed
displays a valid OMB control number. below. You must reference the
Proposed Collection; Comment Books or records relating to a collection information collection’s title, form
Request for Regulation Project of information must be retained as long number, reporting or record-keeping
AGENCY: Internal Revenue Service (IRS), as their contents may become material requirement number, and OMB number
Treasury. in the administration of any internal (if any) in your comment.
ACTION: Notice and request for revenue law. Generally, tax returns and FOR FURTHER INFORMATION: Requests for
comments. tax return information are confidential, additional information, or copies of the
as required by 26 U.S.C. 6103. information collection and instructions,
nshattuck on DSK9F9SC42PROD with NOTICES

SUMMARY: The Internal Revenue Service, Request for Comments: Comments or copies of any comments received,
as part of its continuing effort to reduce submitted in response to this notice will contact Elaine Christophe, at (202) 317–
paperwork and respondent burden, be summarized and/or included in the 5745, or at Internal Revenue Service,
invites the general public and other request for OMB approval. All Room 6526, 1111 Constitution Avenue
Federal agencies to take this comments will become a matter of NW, Washington, DC 20224, or through
opportunity to comment on proposed public record. Comments are invited on: the internet, at Elaine.H.Christophe@
and/or continuing information (a) Whether the collection of irs.gov.

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18872 Federal Register / Vol. 83, No. 83 / Monday, April 30, 2018 / Notices

SUPPLEMENTARY INFORMATION: respond to, a collection of information Renewable Electricity Production
1. Title: Claim for Refund of Excise unless the collection of information Credit.
Taxes. displays a valid OMB control number. DATES: Written comments should be
OMB Number: 1545–1420. Books or records relating to a collection received on or before June 29, 2018 to
Form Number: 8849 and Schedule 1, of information must be retained as long be assured of consideration.
Schedule 2, Schedule 3, Schedule 5, as their contents may become material
ADDRESSES: Direct all written comments
Schedule 6, Schedule 8. in the administration of any internal
Abstract: The regulations allow for to Laurie Brimmer, Internal Revenue
revenue law. Generally, tax returns and
refunds of taxes (except income taxes) Service, Room 6526, 1111 Constitution
tax return information are confidential,
or refund, abatement, or credit or Avenue NW, Washington, DC 20224.
as required by 26 U.S.C. 6103.
interest, penalties, and additions to tax FOR FURTHER INFORMATION CONTACT:
Request for Comments: Comments
in the event of errors or certain actions Requests for additional information or
submitted in response to this notice will
by the IRS. Form 8849 is used by copies of the form and instructions
be summarized and/or included in our
taxpayers to claim refunds of excise should be directed to LaNita Van Dyke
request for Office of Management and
taxes. at (202) 317–6009, at Internal Revenue
Budget (OMB) approval of the relevant
Current Actions: There are no Service, Room 6526, 1111 Constitution
information collection. All comments
significant changes to the form Avenue NW, Washington, DC 20224, or
will become a matter of public record.
previously approved by OMB. through the internet at
Please do not include any confidential
Type of Review: Extension of a Lanita.VanDyke@irs.gov.
or inappropriate material in your
currently approved collection. comments. SUPPLEMENTARY INFORMATION:
Affected Public: Business or other for- Title: Renewable Electricity
We invite comments on: (a) Whether
profit organizations, individuals or Production Credit.
the collection of information is
households, and not-for-profit OMB Number: 1545–1362.
necessary for the proper performance of Form Number: Form 8835.
institutions, farms, and Federal, state,
the agency’s functions, including Abstract: Form 8835 is used to claim
local or tribal governments.
whether the information has practical the renewable electricity production
Estimated Number of responses:
utility; (b) the accuracy of the agency’s credit. The credit is allowed for the sale
111,147.
Estimated Time per Response: 8 hours estimate of the burden of the collection of electricity produced in the United
and 31 minutes. of information; (c) ways to enhance the States or U.S. possessions from qualified
Estimated Total Annual Burden quality, utility, and clarity of the energy resources. The IRS uses the
Hours: 946,827. information to be collected; (d) ways to information reported on the form to
2. Title: Underpayment of Estimated minimize the burden of the collection of ensure that the credit is correctly
Tax by Individuals, Estates, and Trusts information on respondents, including computed.
(Form 2210), and Underpayment of the use of automated collection Current Actions: There are no changes
Estimated Tax by Farmers and techniques or other forms of information being made to this form at this time.
Fishermen (Form 2210–F). technology; and (e) estimates of capital Type of Review: Extension of a current
OMB Number: 1545–0140. or start-up costs and costs of operation, OMB approval.
Form Number: 2210 and 2210–F. maintenance, and purchase of services Affected Public: Business or other for-
Abstract: Internal Revenue Code to provide the requested information. profit organizations and individuals.
section 6654 imposes a penalty for Approved: April 23, 2018. Estimated Number of Respondents:
failure to pay estimated tax. Form 2210 L. Brimmer, 477.
is used by individuals, estates, and Senior Tax Analyst. Estimated Time per Respondent: 18
trusts and Form 2210–F is used by hrs. 26 minutes.
[FR Doc. 2018–09029 Filed 4–27–18; 8:45 am]
farmers and fisherman to determine Estimated Total Annual Burden
BILLING CODE 4830–01–P
whether they are subject to the penalty Hours: 8,720.
and to compute the penalty if it applies. The following paragraph applies to all
The Service uses this information to of the collections of information covered
DEPARTMENT OF THE TREASURY
determine whether taxpayers are subject by this notice:
to the penalty, and to verify the penalty Internal Revenue Service An agency may not conduct or
amount. sponsor, and a person is not required to
Current Actions: There will be a Proposed Collection; Comment respond to, a collection of information
reduction in the number of respondents Request for Form 8835 unless the collection of information
previously approved by OMB. displays a valid OMB control number.
Type of Review: Reinstatement of a AGENCY: Internal Revenue Service (IRS), Books or records relating to a collection
previously approved collection. Treasury. of information must be retained as long
Affected Public: Individuals or ACTION: Notice and request for as their contents may become material
households, business or other for-profit comments. in the administration of any internal
organizations, and farms. revenue law. Generally, tax returns and
Estimated Number of Respondents: SUMMARY: The Internal Revenue Service, tax return information are confidential,
599,999. as part of its continuing effort to reduce as required by 26 U.S.C. 6103.
Estimated Time per Respondent: 4 paperwork and respondent burden, Request for Comments: Comments
hrs. invites the general public and other submitted in response to this notice will
nshattuck on DSK9F9SC42PROD with NOTICES

Estimated Total Annual Burden Federal agencies to take this be summarized and/or included in the
Hours: 2,405,663. opportunity to comment on proposed request for OMB approval. All
The following paragraph applies to all and/or continuing information comments will become a matter of
of the collections of information covered collections, as required by the public record. Comments are invited on:
by this notice: Paperwork Reduction Act of 1995. (a) Whether the collection of
An agency may not conduct or Currently, the IRS is soliciting information is necessary for the proper
sponsor, and a person is not required to comments concerning Form 8835, performance of the functions of the

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Document Created: 2018-04-28 01:04:16
Document Modified: 2018-04-28 01:04:16

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 29, 2018 to be assured of consideration.
FR Citation		83 FR 18871

83 FR 18871 - Proposed Information Collection; Comment Request

DEPARTMENT OF THE TREASURYInternal Revenue Service

Federal Register Volume 83, Issue 83 (April 30, 2018)

DEPARTMENT OF THE TREASURY
Internal Revenue Service