83 FR 53531 - Proposed Collection; Comment Request for Form 8882

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 83, Issue 205 (October 23, 2018)

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 8882, Credit for Employer-Provided Child Care Facilities and Services.

[Federal Register Volume 83, Number 205 (Tuesday, October 23, 2018)]
[Notices]
[Pages 53531-53532]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2018-23111]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Form 8882

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 8882, Credit for Employer-Provided Child Care 
Facilities and Services.

DATES: Written comments should be received on or before December 24, 
2018 to be assured of consideration.

ADDRESSES: Direct all written comments to Laurie 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 and instructions should be directed to Charles G. 
Daniel at (202) 317 5754, at Internal Revenue Service, room 6529, 1111 
Constitution Avenue NW, Washington, DC 20224, or through the internet, 
at [email protected].

SUPPLEMENTARY INFORMATION: 
    Title: Credit for Employer-Provided Child Care Facilities and 
Services.
    OMB Number: 1545-1809.
    Form Number: 8882.
    Abstract: Qualified employers use Form 8882 to request a credit for 
employer-provided child care facilities and services. Section 45F 
provides credit based on costs incurred by an employer in providing 
child care facilities and resource and referral services. The credit is 
25% of the qualified child care expenditures plus 10% of the qualified 
child care resource and referral expenditures for the tax year, up to a 
maximum credit of $150,000 per tax year.
    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: Businesses and other for-profit organizations, and 
individuals.
    Estimated Number of Responses: 286.
    Estimated Time per Response: 3 hours, 41 minutes.
    Estimated Total Annual Burden Hours: 1,053.
    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

[[Page 53532]]

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: October 17, 2018.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2018-23111 Filed 10-22-18; 8:45 am]
 BILLING CODE 4830-01-P