83 FR 30224 - Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple IRS Information Collection Requests

DEPARTMENT OF THE TREASURY

Federal Register Volume 83, Issue 124 (June 27, 2018)

Page Range		30224-30225
FR Document		2018-13780

The Department of the Treasury will submit the following information collection requests to the Office of Management and Budget (OMB) for review and clearance in accordance with the Paperwork Reduction Act of 1995, on or after the date of publication of this notice. The public is invited to submit comments on these requests.

Federal Register, Volume 83 Issue 124 (Wednesday, June 27, 2018)

[Federal Register Volume 83, Number 124 (Wednesday, June 27, 2018)]
[Notices]
[Pages 30224-30225]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2018-13780]


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DEPARTMENT OF THE TREASURY


Agency Information Collection Activities; Submission for OMB 
Review; Comment Request; Multiple IRS Information Collection Requests

AGENCY: Departmental Offices, U.S. Department of the Treasury.

ACTION: Notice.

-----------------------------------------------------------------------

SUMMARY: The Department of the Treasury will submit the following 
information collection requests to the Office of Management and Budget 
(OMB) for review and clearance in accordance with the Paperwork 
Reduction Act of 1995, on or after the date of publication of this 
notice. The public is invited to submit comments on these requests.

DATES: Comments should be received on or before July 27, 2018 to be 
assured of consideration.

ADDRESSES: Send comments regarding the burden estimate, or any other 
aspect of the information collection, including suggestions for 
reducing the burden, to (1) Office of Information and Regulatory 
Affairs, Office of Management and Budget, Attention: Desk Officer for 
Treasury, New Executive Office Building, Room 10235, Washington, DC 
20503, or email at [email protected] and (2) Treasury PRA 
Clearance Officer, 1750 Pennsylvania Ave. NW, Suite 8142, Washington, 
DC 20220, or email at [email protected].

FOR FURTHER INFORMATION CONTACT: Copies of the submissions may be 
obtained from Jennifer Quintana by emailing [email protected], calling 
(202) 622-0489, or viewing the entire information collection request at 
www.reginfo.gov.

SUPPLEMENTARY INFORMATION:

Internal Revenue Service (IRS)

    Title: Form 982--Reduction of Tax Attributes Due to Discharge of 
Indebtedness (and Section 1082 Basis Adjustment).
    OMB Control Number: 1545-0046.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: Internal Revenue Code section 108 allows taxpayers to 
exclude from gross income amounts attributable to discharge of 
indebtedness in title 11 cases, insolvency, or qualified farm 
indebtedness. Code section 1081(b) allows corporations to exclude from 
gross income amounts attributable to certain transfers of property. The 
data is used to verify adjustments to basis of property and reduction 
of tax attributes.
    Form: Form 982.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 7,491.
    Title: Declaration and Signature for Electronic and Magnetic Media 
Filing Forms: F-8453-EMP, F-8453-FE, F-8879-EMP and F-8879-F.
    OMB Control Number: 1545-0967.
    Type of Review: Revision of a currently approved collection.
    Abstract: Form 8453-EMP is used to authenticate an electronic 
return originator (ERO), if any, to transmit by way of third-party.
    Form 8453-FE is used to authenticate the electronic Form 1041, U.S. 
Income Tax Return for Estates and Trusts, authorize the electronic 
filer to transmit via a third-party transmitter, and authorize an 
electronic fund withdrawal for payment of federal taxes owed.
    Form 8879-EMP is used if a taxpayer and the electronic return 
originator (ERO) want to use a personal identification number (PIN) to 
electronically sign an electronic employment tax return.
    Form 8879-F is used by an electronic return originator when the 
fiduciary wants to use a personal identification number to 
electronically sign an estate's or trust's electronic income tax 
return, and if applicable consent to electronic funds withdrawal.
    Forms: 8879-F, 8453-FE, 8453-EMP, 8879-EMP.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 53,783,747.
    Title: PS-27-91 (TD 8442) Procedural Rules for Excise Taxes 
Currently Reportable on Form 720; PS-8-95 (TD 8685) Deposits of Excise 
Taxes.
    OMB Control Number: 1545-1296.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: Internal Revenue Code section 6302(c) authorizes the use 
of Government depositaries for the receipt of taxes imposed under the 
internal revenue laws. These previously approved regulations provide 
reporting and recordkeeping requirements related to return, payments, 
and deposits of tax for excise taxes currently reportable on Form 720.
    Form: None.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 242,350.
    Title: Revenue Procedure 2000-12, Application Procedures for 
Qualified Intermediary Status under Section 1441; Final Qualified 
Intermediary Withholding Agreement.
    OMB Control Number: 1545-1597.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: Previously approved, Revenue Procedure 2000-12 describes 
application procedures for becoming a qualified intermediary and the 
requisite agreement that a qualified intermediary must execute with the 
IRS. The information will be used by the IRS to ensure compliance with 
the U.S. withholding system under the 1441 regulations (especially 
proper entitlement to treaty benefits). Revenue Procedure 2003-64 
amends Revenue Procedure 2000-12. Revenue Procedure 2014-39 modifies 
Revenue Procedure 2000-12. Revenue Procedure 2014-47 modifies Revenue 
Procedure 2003-64.
    Form: 15345.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 301,018.
    Title: Credits for Affected Disaster Area Employers.
    OMB Control Number: 1545-1978.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: Form 5884-A is used to figure the employee retention 
credit that an eligible employer who conducted an active trade or 
business in the Hurricane Harvey, Irma, or Maria disaster zones may 
claim. The credit is equal to 40 percent of qualified wages for each 
eligible employee (up to a maximum of $6,000 in qualified wages per 
employee). Public Law 115-63, section 503 was enacted 9-29-17 and is 
the authorizing statute for this collection.
    Form: 5884-A.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 760,000.
    Title: TD 9451--Guidance Necessary To Facilitate Business Election 
Filing; Finalization of Controlled Group Qualification Rules, TD 9759-
Limitations on the Importation of Net Built-In Losses.

[[Page 30225]]

    OMB Control Number: 1545-2019.
    Type of Review: Revision of a currently approved collection.
    Abstract: This document contains a previously approved final 
regulation that provides guidance to taxpayers for determining which 
corporations are included in a controlled group of corporations. REG-
161948-05 contains proposed regulations under sections 334(b)(1)(B) and 
362(e)(1) of the Internal Revenue Code of 1986 (Code). The proposed 
regulations apply to certain non-recognition transfers of loss property 
to corporations that are subject to Federal income tax. The proposed 
regulations affect the corporations receiving the loss property.
    Form: None.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 375,000.
    Title: Form 14095--The Health Coverage Tax Credit (HCTC) 
Reimbursement Request Form.
    OMB Control Number: 1545-2152.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: This form will be used by HCTC participants to request 
reimbursement for health plan premiums paid prior to the commencement 
of advance payments.
    Form: 14095.
    Affected Public: Individuals or households.
    Estimated Total Annual Burden Hours: 2,039.
    Title: Form 8038-TC--Information Return for Tax Credit Bonds.
    OMB Control Number: 1545-2160.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: Form 8038-TC will be used by issuers of qualified tax-
exempt credit bonds, including tax credit bonds enacted under the 
American Recovery and Reinvestment Act of 2009, to capture information 
required by IRC section 149(e) using a schedule approach. For 
applicable types of bond issues, filers will use this form instead of 
Form 8038, Information Return for Tax-Exempt Private Activity Bond 
Issues.
    Form: 8038-TC.
    Affected Public: State, Local, and Tribal Governments.
    Estimated Total Annual Burden Hours: 20,294.
    Title: Offshore Voluntary Disclosure Program (OVDP).
    OMB Control Number: 1545-2241.
    Type of Review: Revision of a currently approved collection.
    Abstract: The information provided on the submission form will be 
used to assist in timely determination of acceptance into the Voluntary 
Disclosure Program. Taxpayers with undisclosed foreign accounts or 
entities should make a voluntary disclosure because it enables them to 
become compliant, avoid substantial civil penalties and generally 
eliminate the risk of criminal prosecution, including penalty sections 
6651, 6035, 6038, 6046, 6048, 6651, and 6662.
    Forms: 14467, 14708, 14654, 14653, 15023.
    Affected Public: Individuals or households.
    Estimated Total Annual Burden Hours: 863,638.
    Title: 2018-2021 IRS Customer Satisfaction Surveys.
    OMB Control Number: 1545-2250.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: Surveys conducted under this clearance are used by the 
Internal Revenue Service to determine levels of customer satisfaction 
as well as determining issues that contribute to customer burden. This 
information will be used to make quality improvements to products and 
services. Collecting, analyzing, and using customer opinion data is a 
vital component of IRS's Balanced Measures Approach, as mandated by 
Internal Revenue Service Reform and Restructuring Act of 1998 and 
Executive Order 12862.
    Form: None.
    Affected Public: Individuals or households.
    Estimated Total Annual Burden Hours: 35,550.
    Title: Form 8904--Credit for Oil and Gas Production from Marginal 
Wells.
    OMB Control Number: 1545-2278.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: Public Law 108-357, Title III, Subtitle C, section 341(a) 
has caused IRS to develop a credit for oil and gas production from 
marginal wells, which is reflected on Form 8904 and its instructions. 
Tax year 2017 will be the first year Form 8904 and its instructions 
will be released.
    Form: 8904.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 59,200.

    Authority: 44 U.S.C. 3501 et seq.

    Dated: June 21, 2018.
Spencer W. Clark,
Treasury PRA Clearance Officer.
[FR Doc. 2018-13780 Filed 6-26-18; 8:45 am]
 BILLING CODE 4830-01-P

30224 Federal Register / Vol. 83, No. 124 / Wednesday, June 27, 2018 / Notices

Form: FS Form 4144 series, 5237, Type of Review: Extension without approved regulations provide reporting
5238 & 5377. change of a currently approved and recordkeeping requirements related
Affected Public: State and Local collection. to return, payments, and deposits of tax
Governments. Abstract: Internal Revenue Code for excise taxes currently reportable on
Estimated Total Annual Burden section 108 allows taxpayers to exclude Form 720.
Hours: 2,578. from gross income amounts attributable Form: None.
Authority: 44 U.S.C. 3501 et seq. to discharge of indebtedness in title 11 Affected Public: Businesses or other
cases, insolvency, or qualified farm for-profits.
Dated: June 21, 2018. indebtedness. Code section 1081(b) Estimated Total Annual Burden
Spencer W. Clark, allows corporations to exclude from Hours: 242,350.
Treasury PRA Clearance Officer. gross income amounts attributable to Title: Revenue Procedure 2000–12,
[FR Doc. 2018–13779 Filed 6–26–18; 8:45 am] certain transfers of property. The data is Application Procedures for Qualified
BILLING CODE 4810–AS–P used to verify adjustments to basis of Intermediary Status under Section 1441;
property and reduction of tax attributes. Final Qualified Intermediary
Form: Form 982. Withholding Agreement.
DEPARTMENT OF THE TREASURY Affected Public: Businesses or other OMB Control Number: 1545–1597.
for-profits. Type of Review: Extension without
Agency Information Collection Estimated Total Annual Burden change of a currently approved
Activities; Submission for OMB Hours: 7,491. collection.
Review; Comment Request; Multiple Title: Declaration and Signature for Abstract: Previously approved,
IRS Information Collection Requests Electronic and Magnetic Media Filing Revenue Procedure 2000–12 describes
Forms: F–8453–EMP, F–8453–FE, F– application procedures for becoming a
AGENCY: Departmental Offices, U.S. qualified intermediary and the requisite
8879–EMP and F–8879–F.
Department of the Treasury. OMB Control Number: 1545–0967. agreement that a qualified intermediary
ACTION: Notice. Type of Review: Revision of a must execute with the IRS. The
currently approved collection. information will be used by the IRS to
SUMMARY: The Department of the Abstract: Form 8453–EMP is used to ensure compliance with the U.S.
Treasury will submit the following authenticate an electronic return withholding system under the 1441
information collection requests to the originator (ERO), if any, to transmit by regulations (especially proper
Office of Management and Budget way of third-party. entitlement to treaty benefits). Revenue
(OMB) for review and clearance in Form 8453–FE is used to authenticate Procedure 2003–64 amends Revenue
accordance with the Paperwork the electronic Form 1041, U.S. Income Procedure 2000–12. Revenue Procedure
Reduction Act of 1995, on or after the Tax Return for Estates and Trusts, 2014–39 modifies Revenue Procedure
date of publication of this notice. The authorize the electronic filer to transmit 2000–12. Revenue Procedure 2014–47
public is invited to submit comments on via a third-party transmitter, and modifies Revenue Procedure 2003–64.
these requests. authorize an electronic fund withdrawal Form: 15345.
DATES: Comments should be received on for payment of federal taxes owed. Affected Public: Businesses or other
or before July 27, 2018 to be assured of Form 8879–EMP is used if a taxpayer for-profits.
consideration. and the electronic return originator Estimated Total Annual Burden
ADDRESSES: Send comments regarding (ERO) want to use a personal Hours: 301,018.
the burden estimate, or any other aspect identification number (PIN) to Title: Credits for Affected Disaster
of the information collection, including electronically sign an electronic Area Employers.
suggestions for reducing the burden, to employment tax return. OMB Control Number: 1545–1978.
(1) Office of Information and Regulatory Form 8879–F is used by an electronic Type of Review: Extension without
Affairs, Office of Management and return originator when the fiduciary change of a currently approved
Budget, Attention: Desk Officer for wants to use a personal identification collection.
Treasury, New Executive Office number to electronically sign an estate’s Abstract: Form 5884–A is used to
Building, Room 10235, Washington, DC or trust’s electronic income tax return, figure the employee retention credit that
20503, or email at OIRA_Submission@ and if applicable consent to electronic an eligible employer who conducted an
OMB.EOP.gov and (2) Treasury PRA funds withdrawal. active trade or business in the Hurricane
Clearance Officer, 1750 Pennsylvania Forms: 8879–F, 8453–FE, 8453–EMP, Harvey, Irma, or Maria disaster zones
Ave. NW, Suite 8142, Washington, DC 8879–EMP. may claim. The credit is equal to 40
20220, or email at PRA@treasury.gov. Affected Public: Businesses or other percent of qualified wages for each
for-profits. eligible employee (up to a maximum of
FOR FURTHER INFORMATION CONTACT:
Estimated Total Annual Burden $6,000 in qualified wages per
Copies of the submissions may be
Hours: 53,783,747. employee). Public Law 115–63, section
obtained from Jennifer Quintana by
Title: PS–27–91 (TD 8442) Procedural 503 was enacted 9–29–17 and is the
emailing PRA@treasury.gov, calling
Rules for Excise Taxes Currently authorizing statute for this collection.
(202) 622–0489, or viewing the entire
Reportable on Form 720; PS–8–95 (TD Form: 5884–A.
information collection request at Affected Public: Businesses or other
8685) Deposits of Excise Taxes.
www.reginfo.gov. OMB Control Number: 1545–1296. for-profits.
SUPPLEMENTARY INFORMATION: Type of Review: Extension without Estimated Total Annual Burden
daltland on DSKBBV9HB2PROD with NOTICES

change of a currently approved Hours: 760,000.
Internal Revenue Service (IRS) Title: TD 9451—Guidance Necessary
collection.
Title: Form 982—Reduction of Tax Abstract: Internal Revenue Code To Facilitate Business Election Filing;
Attributes Due to Discharge of section 6302(c) authorizes the use of Finalization of Controlled Group
Indebtedness (and Section 1082 Basis Government depositaries for the receipt Qualification Rules, TD 9759–
Adjustment). of taxes imposed under the internal Limitations on the Importation of Net
OMB Control Number: 1545–0046. revenue laws. These previously Built-In Losses.

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Federal Register / Vol. 83, No. 124 / Wednesday, June 27, 2018 / Notices 30225

OMB Control Number: 1545–2019. assist in timely determination of DEPARTMENT OF VETERANS
Type of Review: Revision of a acceptance into the Voluntary AFFAIRS
currently approved collection. Disclosure Program. Taxpayers with
Abstract: This document contains a undisclosed foreign accounts or entities [OMB Control No. 2900–0791]
previously approved final regulation should make a voluntary disclosure
that provides guidance to taxpayers for Agency Information Collection Activity
because it enables them to become
determining which corporations are Under OMB Review: Notice of
compliant, avoid substantial civil
included in a controlled group of Disagreement
penalties and generally eliminate the
corporations. REG–161948–05 contains risk of criminal prosecution, including AGENCY: Veterans Benefits
proposed regulations under sections penalty sections 6651, 6035, 6038, 6046, Administration, Department of Veterans
334(b)(1)(B) and 362(e)(1) of the Internal 6048, 6651, and 6662. Affairs.
Revenue Code of 1986 (Code). The Forms: 14467, 14708, 14654, 14653, ACTION: Notice.
proposed regulations apply to certain 15023.
non-recognition transfers of loss Affected Public: Individuals or SUMMARY: In compliance with the
property to corporations that are subject households. Paperwork Reduction Act (PRA) of
to Federal income tax. The proposed Estimated Total Annual Burden 1995, this notice announces that the
regulations affect the corporations Hours: 863,638. Veterans Benefits Administration,
receiving the loss property. Title: 2018–2021 IRS Customer Department of Veterans Affairs, will
Form: None. Satisfaction Surveys. submit the collection of information
Affected Public: Businesses or other OMB Control Number: 1545–2250. abstracted below to the Office of
for-profits. Type of Review: Extension without Management and Budget (OMB) for
Estimated Total Annual Burden review and comment. The PRA
change of a currently approved
Hours: 375,000. submission describes the nature of the
Title: Form 14095—The Health collection.
Abstract: Surveys conducted under information collection and its expected
Coverage Tax Credit (HCTC)
this clearance are used by the Internal cost and burden and it includes the
Reimbursement Request Form.
OMB Control Number: 1545–2152. Revenue Service to determine levels of actual data collection instrument.
Type of Review: Extension without customer satisfaction as well as DATES: Comments must be submitted on
change of a currently approved determining issues that contribute to or before July 27, 2018.
collection. customer burden. This information will ADDRESSES: Submit written comments
Abstract: This form will be used by be used to make quality improvements on the collection of information through
HCTC participants to request to products and services. Collecting, www.Regulations.gov, or to Office of
reimbursement for health plan analyzing, and using customer opinion Information and Regulatory Affairs,
premiums paid prior to the data is a vital component of IRS’s Office of Management and Budget, Attn:
commencement of advance payments. Balanced Measures Approach, as VA Desk Officer; 725 17th St. NW,
Form: 14095. mandated by Internal Revenue Service Washington, DC 20503 or sent through
Affected Public: Individuals or Reform and Restructuring Act of 1998 electronic mail to oira_submission@
households. and Executive Order 12862. omb.eop.gov. Please refer to ‘‘OMB
Estimated Total Annual Burden Form: None. Control No. 2900–0791’’ in any
Hours: 2,039. Affected Public: Individuals or correspondence.
Title: Form 8038–TC—Information households.
Return for Tax Credit Bonds. Estimated Total Annual Burden FOR FURTHER INFORMATION CONTACT:
OMB Control Number: 1545–2160. Hours: 35,550. Cynthia Harvey-Pryor, Enterprise
Type of Review: Extension without Title: Form 8904—Credit for Oil and Records Service (005R1B), Department
change of a currently approved Gas Production from Marginal Wells. of Veterans Affairs, 811 Vermont
collection. OMB Control Number: 1545–2278. Avenue NW, Washington, DC 20420,
Abstract: Form 8038–TC will be used Type of Review: Extension without (202) 461–5870 or email cynthia.harvey-
by issuers of qualified tax-exempt credit change of a currently approved pryor@va.gov. Please refer to ‘‘OMB
bonds, including tax credit bonds collection. Control No. 2900–0791’’ in any
enacted under the American Recovery Abstract: Public Law 108–357, Title correspondence.
and Reinvestment Act of 2009, to III, Subtitle C, section 341(a) has caused SUPPLEMENTARY INFORMATION:
capture information required by IRC IRS to develop a credit for oil and gas Authority: 44 U.S.C. 3501–21.
section 149(e) using a schedule production from marginal wells, which Title: Notice of Disagreement (VA
approach. For applicable types of bond is reflected on Form 8904 and its Form 21–0958).
issues, filers will use this form instead instructions. Tax year 2017 will be the OMB Control Number: 2900–0791.
of Form 8038, Information Return for first year Form 8904 and its instructions Type of Review: Revision of a
Tax-Exempt Private Activity Bond will be released. currently approved collection.
Issues.
Form: 8904. Abstract: Veterans use VA Form 21–
Form: 8038–TC.
Affected Public: State, Local, and Affected Public: Businesses or other 0958 to indicate disagreement with a
Tribal Governments. for-profits. decision issued by a Regional Office
Estimated Total Annual Burden Estimated Total Annual Burden (RO) in order to initiate an appeal. This
Hours: 20,294. Hours: 59,200. form is the first step in the appeal
daltland on DSKBBV9HB2PROD with NOTICES

Title: Offshore Voluntary Disclosure Authority: 44 U.S.C. 3501 et seq. process.
Program (OVDP). An agency may not conduct or
Dated: June 21, 2018. sponsor, and a person is not required to
OMB Control Number: 1545–2241.
Type of Review: Revision of a Spencer W. Clark, respond to a collection of information
currently approved collection. Treasury PRA Clearance Officer. unless it displays a currently valid OMB
Abstract: The information provided [FR Doc. 2018–13780 Filed 6–26–18; 8:45 am] control number. The Federal Register
on the submission form will be used to BILLING CODE 4830–01–P Notice with a 60-day comment period

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Document Created: 2018-11-06 09:53:25
Document Modified: 2018-11-06 09:53:25

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.
Dates		Comments should be received on or before July 27, 2018 to be assured of consideration.
Contact		Copies of the submissions may be obtained from Jennifer Quintana by emailing [email protected], calling (202) 622-0489, or viewing the entire information collection request at www.reginfo.gov.
FR Citation		83 FR 30224