83 FR 4129 - Proposed Collection; Comment Request for Regulation Project

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 83, Issue 19 (January 29, 2018)

Page Range		4129-4129
FR Document		2018-01656

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. The IRS is soliciting comments concerning credits for affected disaster area employers.

Federal Register, Volume 83 Issue 19 (Monday, January 29, 2018)

[Federal Register Volume 83, Number 19 (Monday, January 29, 2018)]
[Notices]
[Page 4129]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2018-01656]


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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, 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. The IRS is soliciting comments concerning 
credits for affected disaster area employers.

DATES: Written comments should be received on or before March 30, 2018 
to be assured of consideration.

ADDRESSES: Direct all written comments to L. Brimmer, Internal Revenue 
Service, Room 6529, 1111 Constitution Avenue NW, Washington, DC 20224.

FOR FURTHER INFORMATION CONTACT:  Requests for additional information 
or copies of the form should be directed to Kerry Dennis, at (202) 317-
5751 or Internal Revenue Service, Room 6529, 1111 Constitution Avenue 
NW, Washington, DC 20224, or through the internet, at 
Kerry.Dennis@irs.gov.

SUPPLEMENTARY INFORMATION: 
    Title: Credits for Affected Disaster Area Employers.
    OMB Number: 1545-1978.
    Regulation Project Number: Form 5884-A.
    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).
    Current Actions: There are no changes to the paperwork burden 
previously approved by OMB.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit organizations, and 
farms.
    Estimated Number of Respondents: 250,000.
    Estimated Time per Respondent: 3.04 hours.
    Estimated Total Annual Burden Hours: 760,000.
    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: January 16, 2018.
L. Brimmer,
Senior Tax Analyst.
[FR Doc. 2018-01656 Filed 1-26-18; 8:45 am]
 BILLING CODE 4830-01-P

Federal Register / Vol. 83, No. 19 / Monday, January 29, 2018 / Notices 4129

class real estate mortgage investment techniques or other forms of information percent of qualified wages for each
conduits (REMICs) and the market technology; and (e) estimates of capital eligible employee (up to a maximum of
discount fraction reported with other or start-up costs and costs of operation, $6,000 in qualified wages per
REMIC information. This document also maintenance, and purchase of services employee).
contains final regulations that require an to provide information. Current Actions: There are no changes
issuer of publicly offered debt Approved: January 23, 2018. to the paperwork burden previously
instruments with original issue discount Laurie Brimmer, approved by OMB.
(OID) to file an information return with Type of Review: Extension of a
Senior Tax Analyst.
the Internal Revenue Service. The currently approved collection.
[FR Doc. 2018–01652 Filed 1–26–18; 8:45 am]
relevant provisions in the Internal Affected Public: Business or other for-
Revenue Code were added or amended BILLING CODE 4830–01–P
profit organizations, and farms.
by the Tax Reform Act of 1984, the Tax Estimated Number of Respondents:
Reform Act of 1986, and by the 250,000.
DEPARTMENT OF THE TREASURY
Technical and Miscellaneous Revenue Estimated Time per Respondent: 3.04
Act of 1988. Internal Revenue Service hours.
Current Actions: There is no change to Estimated Total Annual Burden
these existing regulations. Proposed Collection; Comment Hours: 760,000.
Type of Review: Extension of a Request for Regulation Project The following paragraph applies to all
currently approved collection. of the collections of information covered
Affected Public: Business or other for- AGENCY: Internal Revenue Service (IRS),
by this notice.
profit organizations. Treasury.
An agency may not conduct or
Estimated Number of Responses: ACTION: Notice and request for sponsor, and a person is not required to
9,725. comments. respond to, a collection of information
Estimated Time per Respondent: 6 unless the collection of information
minutes. SUMMARY: The Internal Revenue Service,
as part of its continuing effort to reduce displays a valid OMB control number.
Estimated Total Annual Burden Books or records relating to a collection
Hours: 978. paperwork and respondent burden,
invites the general public and other of information must be retained as long
The following paragraph applies to all as their contents may become material
of the collections of information covered Federal agencies to take this
opportunity to comment on continuing in the administration of any internal
by this notice: revenue law. Generally, tax returns and
An agency may not conduct or information collections, as required by
the Paperwork Reduction Act of 1995. tax return information are confidential,
sponsor, and a person is not required to as required by 26 U.S.C. 6103.
respond to, a collection of information The IRS is soliciting comments
concerning credits for affected disaster Request for Comments: Comments
unless the collection of information submitted in response to this notice will
displays a valid OMB control number. area employers.
DATES: Written comments should be
be summarized and/or included in the
Books or records relating to a request for OMB approval. All
collection of information must be received on or before March 30, 2018 to
be assured of consideration. comments will become a matter of
retained as long as their contents may public record. Comments are invited on:
become material in the administration ADDRESSES: Direct all written comments
(a) Whether the collection of
of any internal revenue law. Generally, to L. Brimmer, Internal Revenue information is necessary for the proper
tax returns and tax return information Service, Room 6529, 1111 Constitution performance of the functions of the
are confidential, as required by 26 Avenue NW, Washington, DC 20224. agency, including whether the
U.S.C. 6103. FOR FURTHER INFORMATION CONTACT: information shall have practical utility;
Request for Comments: Comments Requests for additional information or (b) the accuracy of the agency’s estimate
submitted in response to this notice will copies of the form should be directed to of the burden of the collection of
be summarized and/or included in the Kerry Dennis, at (202) 317–5751 or information; (c) ways to enhance the
request for OMB approval. All Internal Revenue Service, Room 6529, quality, utility, and clarity of the
comments will become a matter of 1111 Constitution Avenue NW, information to be collected; (d) ways to
public record. Comments are invited on: Washington, DC 20224, or through the minimize the burden of the collection of
(a) Whether the collection of internet, at Kerry.Dennis@irs.gov. information on respondents, including
information is necessary for the proper SUPPLEMENTARY INFORMATION: through the use of automated collection
performance of the functions of the Title: Credits for Affected Disaster techniques or other forms of information
agency, including whether the Area Employers. technology; and (e) estimates of capital
information shall have practical utility; OMB Number: 1545–1978. or start-up costs and costs of operation,
(b) the accuracy of the agency’s estimate Regulation Project Number: Form maintenance, and purchase of services
of the burden of the collection of 5884–A. to provide information.
information; (c) ways to enhance the Abstract: Form 5884–A is used to
quality, utility, and clarity of the Approved: January 16, 2018.
figure the employee retention credit that
information to be collected; (d) ways to an eligible employer who conducted an L. Brimmer,
minimize the burden of the collection of active trade or business in the Hurricane Senior Tax Analyst.
information on respondents, including Harvey, Irma, or Maria disaster zones [FR Doc. 2018–01656 Filed 1–26–18; 8:45 am]
sradovich on DSK3GMQ082PROD with NOTICES

through the use of automated collection may claim. The credit is equal to 40 BILLING CODE 4830–01–P

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Document Created: 2018-01-27 00:57:35
Document Modified: 2018-01-27 00:57:35

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 March 30, 2018 to be assured of consideration.
Contact		Requests for additional information or copies of the form should be directed to Kerry Dennis, at (202) 317- 5751 or Internal Revenue Service, Room 6529, 1111 Constitution Avenue NW, Washington, DC 20224, or through the internet, at [email protected]
FR Citation		83 FR 4129

83 FR 4129 - Proposed Collection; Comment Request for Regulation Project

DEPARTMENT OF THE TREASURYInternal Revenue Service

Federal Register Volume 83, Issue 19 (January 29, 2018)

DEPARTMENT OF THE TREASURY
Internal Revenue Service