83 FR 18872 - Proposed Collection; Comment Request for Form 8835

DEPARTMENT OF THE TREASURY
Internal Revenue Service

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

Page Range		18872-18873
FR Document		2018-09026

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. Currently, the IRS is soliciting comments concerning Form 8835, Renewable Electricity Production Credit.

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

[Federal Register Volume 83, Number 83 (Monday, April 30, 2018)]
[Notices]
[Pages 18872-18873]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2018-09026]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Form 8835

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. Currently, the IRS is soliciting 
comments concerning Form 8835, Renewable Electricity Production Credit.

DATES: Written comments should be received on or before June 29, 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 LaNita Van 
Dyke at (202) 317-6009, at Internal Revenue Service, Room 6526, 1111 
Constitution Avenue NW, Washington, DC 20224, or through the internet 
at [email protected].

SUPPLEMENTARY INFORMATION: 
    Title: Renewable Electricity Production Credit.
    OMB Number: 1545-1362.
    Form Number: Form 8835.
    Abstract: Form 8835 is used to claim the renewable electricity 
production credit. The credit is allowed for the sale of electricity 
produced in the United States or U.S. possessions from qualified energy 
resources. The IRS uses the information reported on the form to ensure 
that the credit is correctly computed.
    Current Actions: There are no changes being made to this form at 
this time.
    Type of Review: Extension of a current OMB approval.
    Affected Public: Business or other for-profit organizations and 
individuals.
    Estimated Number of Respondents: 477.
    Estimated Time per Respondent: 18 hrs. 26 minutes.
    Estimated Total Annual Burden Hours: 8,720.
    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

[[Page 18873]]

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: April 20, 2018.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2018-09026 Filed 4-27-18; 8:45 am]
 BILLING CODE 4830-01-P

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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Federal Register / Vol. 83, No. 83 / Monday, April 30, 2018 / Notices 18873

agency, including whether the incurred for their trades or businesses. DEPARTMENT OF THE TREASURY
information shall have practical utility; The information collected is used by the
(b) the accuracy of the agency’s estimate IRS to verify that the credit has been Internal Revenue Service
of the burden of the collection of correctly computed.
information; (c) ways to enhance the Proposed Collection; Comment
Current Actions: There are no changes Request for TD 8352 and TD 8531
quality, utility, and clarity of the
being made to the form at this time.
information to be collected; (d) ways to AGENCY: Internal Revenue Service (IRS),
minimize the burden of the collection of Type of Review: Extension of a current
Treasury.
information on respondents, including OMB approval.
ACTION: Notice and request for
through the use of automated collection Affected Public: Business or other for- comments.
techniques or other forms of information profit.
technology; and (e) estimates of capital SUMMARY: The Internal Revenue Service,
Estimated Number of Responses:
or start-up costs and costs of operation, as part of its continuing effort to reduce
maintenance, and purchase of services 15,345.
paperwork and respondent burden,
to provide information. Estimated Time per Response: 34 invites the general public and other
Approved: April 20, 2018. hours, 7 minutes. Federal agencies to take this
Laurie Brimmer, Estimated Total Annual Burden opportunity to comment on proposed
Senior Tax Analyst. Hours: 523,418. and/or continuing information
[FR Doc. 2018–09026 Filed 4–27–18; 8:45 am] The following paragraph applies to all collections, as required by the
BILLING CODE 4830–01–P of the collections of information covered Paperwork Reduction Act of 1995.
by this notice: Currently, the IRS is soliciting
comments concerning TD 8352 (temp &
An agency may not conduct or final) Final Regulations Under Sections
DEPARTMENT OF THE TREASURY
sponsor, and a person is not required to 382 and 383 of the Internal Revenue
Internal Revenue Service respond to, a collection of information Code of 1986; Pre-change Attributes; TD
unless the collection of information 8531—Final Regulations Under Section
Proposed Collection; Comment displays a valid OMB control number. 382.
Request for Form 3468 Books or records relating to a collection DATES: Written comments should be
of information must be retained as long received on or before June 29, 2018 to
AGENCY: Internal Revenue Service (IRS),
Treasury. as their contents may become material be assured of consideration.
in the administration of any internal ADDRESSES: Direct all written comments
ACTION: Notice and request for
revenue law. Generally, tax returns and to Laurie Brimmer, Internal Revenue
comments.
tax return information are confidential, Service, Room 6526, 1111 Constitution
SUMMARY: The Internal Revenue Service, as required by 26 U.S.C. 6103. Avenue NW, Washington, DC 20224.
as part of its continuing effort to reduce Request for Comments: Comments FOR FURTHER INFORMATION CONTACT:
paperwork and respondent burden, submitted in response to this notice will Requests for additional information or
invites the general public and other be summarized and/or included in the copies of the form and instructions
Federal agencies to take this request for OMB approval. All should be directed to LaNita Van Dyke
opportunity to comment on proposed comments will become a matter of at (202) 317–6009, Internal Revenue
and/or continuing information public record. Comments are invited on: Service, Room 6526, 1111 Constitution
collections, as required by the (a) Whether the collection of Avenue NW, Washington, DC 20224, or
Paperwork Reduction Act of 1995. through the internet at
information is necessary for the proper
Currently, the IRS is soliciting Lanita.VanDyke@irs.gov.
performance of the functions of the
comments concerning Form 3468,
Investment Credit. agency, including whether the SUPPLEMENTARY INFORMATION:
information shall have practical utility; Title: TD 8352 (temp & final) Final
DATES: Written comments should be
(b) the accuracy of the agency’s estimate Regulations Under Sections 382 and 383
received on or before June 29, 2018 to of the Internal Revenue Code of 1986;
of the burden of the collection of
be assured of consideration. Pre-change Attributes; TD 8531—Final
information; (c) ways to enhance the
ADDRESSES: Direct all written comments Regulations Under Section 382.
quality, utility, and clarity of the
to Laurie Brimmer, Internal Revenue OMB Number: 1545–1120.
information to be collected; (d) ways to
Service, Room 6526, 1111 Constitution Abstract: (TD 8352) These regulations
minimize the burden of the collection of
Avenue NW, Washington, DC 20224. require reporting by a corporation after
information on respondents, including
FOR FURTHER INFORMATION CONTACT: it undergoes an ‘‘ownership change’’
through the use of automated collection
Requests for additional information or under Code sections 382 and 383.
techniques or other forms of information
copies of the form and instructions Corporations required to report under
technology; and (e) estimates of capital
should be directed to LaNita Van Dyke these regulations include those with
or start-up costs and costs of operation,
at (202) 317–6009, Internal Revenue capital loss carryovers and excess
Service, Room 6526, 1111 Constitution maintenance, and purchase of services
credits. (TD 8531) These regulations
Avenue NW, Washington, DC 20224, or to provide information.
provide rules for the treatment of
through the internet at Approved: April 20, 2018. options under Code section 382 for
nshattuck on DSK9F9SC42PROD with NOTICES

Lanita.VanDyke@irs.gov. Laurie Brimmer, purposes of determining whether a
SUPPLEMENTARY INFORMATION: Senior Tax Analyst. corporation undergoes an ownership
Title: Investment Credit. [FR Doc. 2018–09024 Filed 4–27–18; 8:45 am] change. The regulation allows for
OMB Number: 1545–0155. certain elections for corporations whose
BILLING CODE 4830–01–P
Abstract: Form 3468 is used to stock is subject to options.
compute Taxpayers’ credit against their Current Actions: There is no change to
income tax for certain expenses these existing regulations.

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Document Created: 2018-04-28 01:04:22
Document Modified: 2018-04-28 01:04:22

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.
Contact		Requests for additional information or copies of the form and instructions should be directed to LaNita Van Dyke at (202) 317-6009, at Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or through the internet at [email protected]
FR Citation		83 FR 18872

83 FR 18872 - Proposed Collection; Comment Request for Form 8835

DEPARTMENT OF THE TREASURYInternal Revenue Service

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

DEPARTMENT OF THE TREASURY
Internal Revenue Service