83_FR_53736 83 FR 53531 - Proposed Collection; Comment Request for Form 8882

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)

Page Range53531-53532
FR Document2018-23111

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 Issue 205 (Tuesday, October 23, 2018) 
[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

Federal Register / Vol. 83, No. 205 / Tuesday, October 23, 2018 / Notices 53531 SUMMARY: The Internal Revenue Service, Type of Review: Extension without SUMMARY: The Internal Revenue Service, as part of its continuing effort to reduce change of a currently approved as part of its continuing effort to reduce paperwork and respondent burden, collection. paperwork and respondent burden, invites the general public and other Affected Public: Business or other for- invites the general public and other Federal agencies to take this profit organizations. Federal agencies to take this opportunity to comment on proposed Estimated Number of Respondents: opportunity to comment on proposed and/or continuing information 11,758. and/or continuing information collections, as required by the Estimated Time per Respondent: 1.58 collections, as required by the Paperwork Reduction Act of 1995. hours. Paperwork Reduction Act of 1995. Currently, the IRS is soliciting Estimated Total Annual Burden Currently, the IRS is soliciting comments concerning Revenue Hours: 18,553. comments concerning Form 8882, Procedure 2015–13, Changes in The following paragraph applies to all Credit for Employer-Provided Child Accounting Periods and in Methods of of the collections of information covered Care Facilities and Services. Accounting. Previously Revenue by this notice: DATES: Written comments should be Procedure 97–27. An agency may not conduct or received on or before December 24, 2018 sponsor, and a person is not required to to be assured of consideration. DATES: Written comments should be respond to, a collection of information received on or before December 24, 2018 ADDRESSES: Direct all written comments unless the collection of information to be assured of consideration. to Laurie Brimmer, Internal Revenue displays a valid OMB control number. ADDRESSES: Direct all written comments Service, Room 6529, 1111 Constitution Books or records relating to a collection to Laurie Brimmer, Internal Revenue Avenue NW, Washington, DC 20224. of information must be retained as long Service, Room 6529, 1111 Constitution as their contents may become material FOR FURTHER INFORMATION CONTACT: Avenue NW, Washington, DC 20224. in the administration of any internal Requests for additional information or Please send separate comments for each revenue law. Generally, tax returns and copies of the form and instructions specific information collection listed tax return information are confidential, should be directed to Charles G. Daniel below. You must reference the as required by 26 U.S.C. 6103. at (202) 317 5754, at Internal Revenue information collection’s title, form Request for Comments: Comments Service, room 6529, 1111 Constitution number, reporting or record-keeping submitted in response to this notice will Avenue NW, Washington, DC 20224, or requirement number, and OMB number be summarized and/or included in the through the internet, at (if any) in your comment. request for OMB approval. All Charles.G.Daniel@irs.gov. comments will become a matter of SUPPLEMENTARY INFORMATION: FOR FURTHER INFORMATION CONTACT: public record. Comments are invited on: Title: Credit for Employer-Provided Requests for additional information or (a) Whether the collection of Child Care Facilities and Services. copies of the collection tools should be information is necessary for the proper OMB Number: 1545–1809. directed to Alissa Berry, at (901) 707– Form Number: 8882. 4988, at Internal Revenue Service, Room performance of the functions of the agency, including whether the Abstract: Qualified employers use 6529, 1111 Constitution Avenue NW, Form 8882 to request a credit for Washington, DC 20224, or through the information shall have practical utility; (b) the accuracy of the agency’s estimate employer-provided child care facilities internet at Alissa.A.Berry@irs.gov. and services. Section 45F provides of the burden of the collection of SUPPLEMENTARY INFORMATION: Currently, information; (c) ways to enhance the credit based on costs incurred by an the IRS is seeking comments concerning quality, utility, and clarity of the employer in providing child care the following information collection information to be collected; (d) ways to facilities and resource and referral tools, reporting, and record-keeping minimize the burden of the collection of services. The credit is 25% of the requirements: information on respondents, including qualified child care expenditures plus Title: Changes in Accounting Periods through the use of automated collection 10% of the qualified child care resource and in Methods of Accounting. techniques or other forms of information and referral expenditures for the tax OMB Number: 1545–1541. technology; and (e) estimates of capital year, up to a maximum credit of Revenue Procedure: 2015–13. or start-up costs and costs of operation, $150,000 per tax year. maintenance, and purchase of services Current Actions: There are no changes Abstract: The information contained being made to the form at this time. in this revenue procedure provides the to provide information. Type of Review: Extension of a general procedures to obtain the Approved: October 17, 2018. currently approved collection. advance (non-automatic) consent of the Laurie Brimmer, Affected Public: Businesses and other Commissioner to change a method of Senior Tax Analyst. for-profit organizations, and accounting and provides the procedures [FR Doc. 2018–23122 Filed 10–22–18; 8:45 am] individuals. to obtain the automatic consent of the BILLING CODE 4830–01–P Estimated Number of Responses: 286. Commissioner to change a method of Estimated Time per Response: 3 accounting. hours, 41 minutes. Current Actions: There are no changes DEPARTMENT OF THE TREASURY Estimated Total Annual Burden to the information collection or Total Hours: 1,053. Estimated Annual Burden Hours. Internal Revenue Service The following paragraph applies to all However, the Number of Respondents of the collections of information covered khammond on DSK30JT082PROD with NOTICES and Estimated Time per Respondent Proposed Collection; Comment by this notice: have been adjusted to correctly reflect Request for Form 8882 An agency may not conduct or the burden attributable to the AGENCY: Internal Revenue Service (IRS), sponsor, and a person is not required to procedural rules in Revenue Procedure Treasury. respond to, a collection of information 2011–14 and its earlier superseded unless the collection of information ACTION: Notice and request for revenue procedures that have been displays a valid OMB control number. comments. moved to Revenue Procedure 2015–13. Books or records relating to a collection VerDate Sep<11>2014 20:20 Oct 22, 2018 Jkt 247001 PO 00000 Frm 00090 Fmt 4703 Sfmt 4703 E:\FR\FM\23OCN1.SGM 23OCN1

53532 Federal Register / Vol. 83, No. 205 / Tuesday, October 23, 2018 / Notices of information must be retained as long Approved: October 17, 2018. SUPPLEMENTARY INFORMATION: Notice is as their contents may become material Laurie Brimmer, hereby given pursuant to Section in the administration of any internal Senior Tax Analyst. 10(a)(2) of the Federal Advisory revenue law. Generally, tax returns and [FR Doc. 2018–23111 Filed 10–22–18; 8:45 am] Committee Act, 5 U.S.C. App. (1988) tax return information are confidential, BILLING CODE 4830–01–P that a meeting of the Taxpayer as required by 26 U.S.C. 6103. Advocacy Panel Notices and Correspondence Project Committee will Request for Comments: Comments DEPARTMENT OF THE TREASURY be held Thursday, November 8, 2018, at submitted in response to this notice will 1:00 p.m. Eastern Time via be summarized and/or included in the Internal Revenue Service teleconference. The public is invited to request for OMB approval. All make oral comments or submit written comments will become a matter of Open Meeting of the Taxpayer statements for consideration. Due to public record. Comments are invited on: Advocacy Panel Notices and limited conference lines, notification of (a) Whether the collection of Correspondence Project Committee; intent to participate must be made with information is necessary for the proper Correction Otis Simpson. For more information performance of the functions of the AGENCY: Internal Revenue Service (IRS) please contact Otis Simpson at 1–888– agency, including whether the Treasury. 912–1227 or 202–317–3332, or write information shall have practical utility; ACTION: Notice of meeting; correction. TAP Office, 1111 Constitution Ave. NW, (b) the accuracy of the agency’s estimate Room 1509, Washington, DC 20224 or of the burden of the collection of SUMMARY: In the Federal Register notice contact us at the website: http:// information; (c) ways to enhance the that was originally published on www.improveirs.org. The agenda will quality, utility, and clarity of the October 11, 2018, (Volume 83, Number include various IRS issues. information to be collected; (d) ways to 197, Page 51565) the Point of Contact The agenda will include a discussion minimize the burden of the collection of information was changed from Gregory on various letters, and other issues information on respondents, including Giles, 240–613–6478 to (202) 317–3332, related to written communications from Otis Simpson. All meeting details through the use of automated collection the IRS. remain the unchanged. techniques or other forms of information Dated: October 15, 2018. DATES: The meeting will be held technology; and (e) estimates of capital Kevin Brown, Thursday, November 8, 2018. or start-up costs and costs of operation, Acting Director, Taxpayer Advocacy Panel. FOR FURTHER INFORMATION CONTACT: Otis maintenance, and purchase of services to provide information. Simpson at 1–888–912–1227 or 202– [FR Doc. 2018–23030 Filed 10–22–18; 8:45 am] 317–3332. BILLING CODE 4830–01–P khammond on DSK30JT082PROD with NOTICES VerDate Sep<11>2014 20:20 Oct 22, 2018 Jkt 247001 PO 00000 Frm 00091 Fmt 4703 Sfmt 9990 E:\FR\FM\23OCN1.SGM 23OCN1


Document Created: 2018-10-23 04:14:44
Document Modified: 2018-10-23 04:14:44
CategoryRegulatory Information
CollectionFederal Register
sudoc ClassAE 2.7:
GS 4.107:
AE 2.106:
PublisherOffice of the Federal Register, National Archives and Records Administration
SectionNotices
ActionNotice and request for comments.
DatesWritten comments should be received on or before December 24, 2018 to be assured of consideration.
ContactRequests 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]
FR Citation83 FR 53531 
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