83 FR 54653 - Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple IRS Information Collection Requests

DEPARTMENT OF THE TREASURY

Federal Register Volume 83, Issue 210 (October 30, 2018)

Page Range		54653-54658
FR Document		2018-23644
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 210 (Tuesday, October 30, 2018)
[Federal Register Volume 83, Number 210 (Tuesday, October 30, 2018)]
[Notices]
[Pages 54653-54658]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2018-23644]


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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.

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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 November 29, 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 8100, Washington, 
DC 20220, or email at [email protected].

FOR FURTHER INFORMATION CONTACT: Copies of the submissions may be 
obtained from Jennifer Leonard 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: FI-27-89 (Temporary and Final) Real Estate Mortgage 
Investment Conduits; Reporting Requirements and Other Administrative 
Matters; FI-61-91 (Final) Allocation of Allocable Investment.
    OMB Control Number: 1545-1018.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: These previously approved regulations prescribe the 
manner in which an entity elects to be taxed as a real estate mortgage 
investment conduit (REMIC) and the filing requirements for REMICs and 
certain brokers.
    Form: None.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 655.
    Frequency of Response: Quarterly.
    Estimated Total Number of Annual Responses: 9,725.
    Estimated Time per Response: 6 minutes.
    Estimated Total Annual Burden Hours: 978.

    Title: Form 8801--Credit for Prior Year Minimum Tax--Individuals, 
Estates and Trusts.
    OMB Control Number: 1545-1073.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: Form 8801 is used by individuals, estates, and trusts 
to compute the minimum tax credit, if any, available from a tax year 
beginning after 1986 to be used in the current year or to be carried 
forward for use in a future year.
    Form: 8801.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 38,744.
    Frequency of Response: Annually.
    Estimated Total Number of Annual Responses: 12,914.
    Estimated Time per Response: 7.06 hours per response.
    Estimated Total Annual Burden Hours: 91,173.

    Title: Qualified Separate Lines of Business.
    OMB Control Number: 1545-1221.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: The affected public includes employers who maintain 
qualified employee retirement plans. Where applicable, the employer 
must furnish notice to the IRS that the employer treats itself as 
operating qualified separate lines of business and some may request an 
IRS determination that such lines satisfy administrative scrutiny.
    Form: None.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 125.
    Frequency of Response: Annually.
    Estimated Total Number of Annual Responses: 125.
    Estimated Time per Response: 3.55 hours per response.
    Estimated Total Annual Burden Hours: 444.

    Title: TD 8395--Special Valuation Rules.
    OMB Control Number: 1545-1241.
    Type of Review: Extension without change of a currently approved 
collection.

[[Page 54654]]

    Description: Section 2701 of the Internal Revenue Code allows 
various elections by family members who make gifts of common stock or 
partnership interests and retain senior interest. The elections affect 
the value of the gifted interests and the retained interests. This 
document contains final regulations relating to chapter 14 of the 
Internal Revenue Code as enacted in the Omnibus Budget Reconciliation 
Act of 1990, Public Law 101-508, 104 Stat. 1388. These previously 
approved regulations provide special valuation rules for purposes of 
Federal estate and gift taxes imposed under chapter 1 and 12 of the 
Code. In addition, these regulations provide rules involving lapsing 
rights and other transactions that are treated as completed transfers 
under chapter 14.
    Form: None.
    Affected Public: Individuals or Households.
    Estimated Number of Respondents: 1,200.
    Frequency of Response: Annually.
    Estimated Total Number of Annual Responses: 1,200.
    Estimated Time per Response: .41 hours per response.
    Estimated Total Annual Burden Hours: 496.

    Title: TD 8513--Bad Debt Reserves of Banks.
    OMB Control Number: 1545-1290.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: Section 585(c) of the Internal Revenue Code requires 
large banks to change from the reserve method of accounting to the 
specific charge off method of accounting for bad debts. The information 
required by section 1.585-8 of the regulations identifies any election 
made or revoked by the taxpayer in accordance with section 585(c).
    Form: None.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 2,500.
    Frequency of Response: Annually.
    Estimated Total Number of Annual Responses: 2,500.
    Estimated Time per Response: .25 hours per response.
    Estimated Total Annual Burden Hours: 625.

    Title: TD 8725--Miscellaneous Sections Affected by the Taxpayer 
Bill of Rights 2 and the Personal Responsibility and Work Opportunity 
Reconciliation Act of 1996.
    OMB Control Number: 1545-1356.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: This document contains previously approved final 
regulations relating to joint returns, property exempt from levy, 
interest, penalties, offers in compromise, and the awarding of costs 
and certain fees. The regulations reflect changes to the law made by 
the Taxpayer Bill of Rights 2 and a conforming amendment made by the 
Personal Responsibility and Work Opportunity Reconciliation Act of 
1996. The regulations affect taxpayers with respect to filing of 
returns, interest, penalties, court costs, and payment, deposit, and 
collection of taxes.
    Form: None.
    Affected Public: Individuals or Households.
    Estimated Number of Respondents: 38.
    Frequency of Response: On Occasion.
    Estimated Total Number of Annual Responses: 38.
    Estimated Time per Response: 2.26 hours per response.
    Estimated Total Annual Burden Hours: 86.

    Title: Qualified Electric Vehicle Credit.
    OMB Control Number: 1545-1374.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: Form 8834 is used to claim any qualified electric 
vehicle passive activity credit allowed for the current tax. The data 
on Form 8834 will be used to determine that the credit is allowable and 
that it has been properly computed.
    Form: 8834.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 3,136.
    Frequency of Response: Annually.
    Estimated Total Number of Annual Responses: 3,136.
    Estimated Time per Response: 4.79 hours per response.
    Estimated Total Annual Burden Hours: 15,022.

    Title: TD 8549 (Final) Preparer Penalties--Manual Signature 
Requirement.
    OMB Control Number: 1545-1385.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: The reporting requirements affect return preparers of 
fiduciary returns. They will be required to submit a list of the names 
and identifying numbers of all fiduciary returns which are being filed 
with a facsimile signature of the returns preparer.
    Form: None.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 20,000.
    Frequency of Response: Annually.
    Estimated Total Number of Annual Responses: 20,000.
    Estimated Time per Response: 1.2 hours per response.
    Estimated Total Annual Burden Hours: 24,000.

    Title: Third-Party Disclosure Requirements in the IRS Regulations.
    OMB Control Number: 1545-1466.
    Type of Review: Revision of a currently approved collection.
    Description: Taxpayers must obtain third-party certification or 
documentation to avail themselves of certain credits, deductions or 
other benefits permitted by the Internal Revenue Code. Taxpayers will 
use these documents or information to support claims for certain 
credits, deductions or tax benefits on their returns. The Service may 
review these documents or information during any examination of 
taxpayers' returns to verify the taxpayers' entitlement to the claimed 
credits, deductions or tax benefits. This submission contains third-
party disclosure regulations subject to the Paperwork Reduction Act of 
1995.
    Form: None.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 245,073,905.
    Frequency of Response: .53342215 responses annually.
    Estimated Total Number of Annual Responses: 130,727, 849.
    Estimated Time per Response: .26 hours per response.
    Estimated Total Annual Burden Hours: 33,931,750.

    Title: Electronic Federal Tax Payment System (EFTPS).
    OMB Control Number: 1545-1467.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: Enrollment is vital to the implementation of the 
Electronic Federal Tax Payment System (EFTPS). EFTPS is an electronic 
remittance processing system that the Service will use to accept 
electronically transmitted federal tax payments. This system is a 
necessary outgrowth of advanced information and communication 
technologies.
    Forms: 9783, 9779, 14781, 9787, and 9789.
    Affected Public: Businesses or other for-profits.

[[Page 54655]]

    Estimated Number of Respondents: 4,350,000.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 4,350,000.
    Estimated Time per Response: .17 hours per response.
    Estimated Total Annual Burden Hours: 755,192.

    Title: Distributions from an Archer MSA or Medicare + Choice MSA.
    OMB Control Number: 1545-1517.
    Type of Review: Extension without change from a currently approved 
collection.
    Description: This form is used to report distributions from a 
medical savings account as set forth in section 220(h).
    Form: 1099-SA.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 10,336.
    Frequency of Response: 2.4999 responses per respondent.
    Estimated Total Number of Annual Responses: 25,839.
    Estimated Time per Response: .14 hours per response.
    Estimated Total Annual Burden Hours: 3,618.

    Title: HSA, Archer MSA, or Medicare Advantage MSA Information.
    OMB Control Number: 1545-1518.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: Section 220(h) requires trustees to report to the IRS 
and medical savings account holders the contributions and year-end fair 
market value of any contributions made to a medical savings account 
(MSA). Congress requires Treasury to report to them the total 
contributions made to an MSA for the current tax year. Section 1201 of 
the Medicare prescription Drug, Improvement, and Modernization Act of 
2003 (Public Law 108-173) created new Code section 223. Section 223(h) 
requires the reporting of contributions to and the year-end fair market 
value of health savings accounts for tax years beginning after December 
31, 2003.
    Form: 5498-SA.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 9.167.
    Frequency of Response: Annually.
    Estimated Total Number of Annual Responses: 9,167.
    Estimated Time per Response: .17 hours per response.
    Estimated Total Annual Burden Hours: 1,559.

    Title: Low-Income Taxpayer Clinic Grant Application Package and 
Guidelines; Grant website.
    OMB Control Number: 1545-1648.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: Publication 3319 is the grant application and program 
requirements for our external customers, non-profits, legal aid 
societies, universities, law schools, and will be used by anyone in the 
US and territories to apply for a low income taxpayer grant. There is a 
website, which collects the information.
    Form: None.
    Affected Public: Not-for-profit-institutions.
    Estimated Number of Respondents: 310.
    Frequency of Response: Annually.
    Estimated Total Number of Annual Responses: 310.
    Estimated Time per Response: 29.03 hours per response.
    Estimated Total Annual Burden Hours: 9,000.

    Title: REG-209709-94 (Final-TD 8865) Amortization of Intangible 
Property.
    OMB Control Number: 1545-1671.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: The collection of information in this previously 
approved regulation is in Sec.  1.197-2(h)(9). This information is 
required in order to provide guidance on the time and manner of making 
the election under section 197(f)(9)(B). Under this election, the 
seller of a section 197 intangible may pay a tax on the sale in order 
to avoid the application of the antichurning rules of section 197(f)(9) 
to the purchaser. This information will be used to confirm the parties 
to the transaction, calculate any additional tax due, and notify the 
purchaser of the seller's election. The likely respondents are business 
or other for-profit institutions.
    Form: None.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 500.
    Frequency of Response: Annually.
    Estimated Total Number of Annual Responses: 500.
    Estimated Time per Response: 3 hours per response.
    Estimated Total Annual Burden Hours: 1,500.

    Title: TD 9584--Guidance on Reporting Interest Paid to Nonresident 
Aliens.
    OMB Control Number: 1545-1725.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: This document contains previously approved final 
regulations that provide guidance on the reporting requirements for 
interest on deposits maintained at the U.S. office of certain financial 
institutions and paid to nonresident alien individuals. These 
regulations affect persons making payments of interest with respect to 
such a deposit.
    Form: None.
    Affected Public: Businesses or other for-profit.
    Estimated Number of Respondents: 2,000.
    Frequency of Response: Annually.
    Estimated Total Number of Annual Responses: 2,000.
    Estimated Time per Response: .25 hours per response.
    Estimated Total Annual Burden Hours: 500.

    Title: Form 8802--Application for United States Residency 
Certification.
    OMB Control Number: 1545-1817.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: All requests for U.S. residency certification must be 
received on Form 8802, Application for United States Residency 
Certification. This application must be sent to the Philadelphia 
Service Center. As proof of residency in the United States and of 
entitlement to the benefits of a tax treaty, U.S. treaty partner 
countries require a U.S. Government certification that you are a U.S. 
citizen, U.S. Corporation, U.S. partnership, or resident of the United 
States for purposes of taxation.
    Form: 8802.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 1,000,000.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 130,132.
    Estimated Time per Response: 3.63 hours per response.
    Estimated Total Annual Burden Hours: 472,380.

    Title: TD 9157 (Final) Guidance Regarding the Treatment of Certain 
Contingent Payment Debt Instruments w/one or more Payments that are 
Denominated in, or Determined by Reference to, a Nonfunctional 
Currency.
    OMB Control Number: 1545-1831.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: This document contains previously approved final 
regulations regarding the treatment of contingent payment debt 
instruments for which

[[Page 54656]]

one or more payments are denominated in, or determined by reference to, 
a currency other than the taxpayer's functional currency. These 
regulations are necessary because current regulations do not provide 
guidance concerning the tax treatment of such instruments. The 
regulations affect issuers and holders of such instruments including 
investment banks and others who hold these debt instruments for 
investments.
    Form: None.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 100.

    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 250.
    Estimated Time per Response: .4 hours per response.
    Estimated Total Annual Burden Hours: 100.

    Title: Application for Registration (For Certain Excise Tax 
Activities) and Questionnaires.
    OMB Control Number: 1545-1835.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: Form 637 is used to apply for excise tax registration 
for activities under sections 4101, 4222, and 4682. This includes, but 
is not limited to, pipeline operator or vessel operator: Activity 
Letter, Enterers, position holders, refiners, and terminal operators, 
Blenders, Producers or importers of alcohol, agri-biodiesel, and 
biodiesel (including renewable diesel), Producers of second generation 
biofuel. The information will be used to make an informed decision on 
whether the applicant/registrant qualifies for registration. Form 637 
Questionnaires will be used to collect information about persons who 
are attempting to register or are registered with the Internal Revenue 
Service (IRS) in accordance with Internal Revenue Code (IRC) Sec.  
4101, 4222, or Notice 2005-04. The information will be used to make an 
informed decision on whether the applicant/registrant qualifies for 
registration.
    Form: 637.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 4,840.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 4,840.
    Estimated Time per Response: 6.3 hours per response.
    Estimated Total Annual Burden Hours: 30,499.

    Title: Qualified Severance of a Trust for Generation-Skipping 
Transfer (GST) Tax Purposes.
    OMB Control Number: 1545-1902.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: This previously approved Regulation requires taxpayers 
to report a qualified severance by filing a Form 706-GS(T), or such 
other form that may be published by the Internal Revenue Service in the 
future that is specifically designated to be utilized to report 
qualified severance's. Where Form 706-GS(T) is used, the filer should 
attach a Notice of Qualified Severance to the return that clearly 
identifies the trust that is being severed and the new trusts created 
as a result of the severance. The Notice must also provide the 
inclusion ratio of the trust that was severed and the inclusion ratios 
of the new trusts resulting from the severance. The information 
collected will be used by the IRS to identify the trusts being severed 
and the new trusts created upon severance. The collection of 
information is required in order to have a qualified severance. If 
there was no reporting requirement, the IRS would be unable to achieve 
its objectives.
    Form: None.
    Affected Public: Individuals or Households.
    Estimated Number of Respondents: 350.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 650.
    Estimated Time per Response: 2.08 hours per response.
    Estimated Total Annual Burden Hours: 1,352.

    Title: Form 8858--Information Return of U.S. Persons With Respect 
To Foreign Disregarded Entities; and Transactions Between Foreign 
Disregarded Entity of a Foreign Tax Owner and the Filer.
    OMB Control Number: 1545-1910.
    Type of Review: Revision of a currently approved collection.
    Description: Form 8858 and Schedule M (Form 8858) are used by 
certain U.S. persons that own a foreign disregarded entity (FDE) 
directly or, in certain circumstances, indirectly or constructively. 
The form and schedules are used to satisfy the reporting requirements 
of sections 6011, 6012, 6031, and 6038, and related regulations.
    Forms: 8858, Ach M (F. 8858).
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 28,000.
    Frequency of Response: Annually.
    Estimated Total Number of Annual Responses: 20,000.
    Estimated Time per Response: 32.78 hours per response.
    Estimated Total Annual Burden Hours: 917,800.

    Title: Application for Automatic Extension of Time To File Form 709 
and/or Payment of Gift/Generation-Skipping Transfer Tax.
    OMB Control Number: 1545-1913.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: Form 8892 was created to serve a dual purpose. First, 
the form enables taxpayers to request an extension of time to File 709, 
when they are not filing an individual income tax extension. Second, it 
serves as a payment voucher for taxpayers, who are filing an individual 
income tax extension (by Form 4868) and will have a gift tax balance 
due on Form 709.
    Form: 8892.
    Affected Public: Individuals or Households.
    Estimated Number of Respondents: 10,000.
    Frequency of Response: Annually.
    Estimated Total Number of Annual Responses: 10,000.
    Estimated Time per Response: .72 hours per response.
    Estimated Total Annual Burden Hours: 7,200.

    Title: Form 8896--Low Sulfur Diesel Fuel Production Credit.
    OMB Control Number: 1545-1914.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: Internal Revenue Code section 45H allows small 
business refiners a 5 cent/gallon credit for the production of low 
sulfur diesel fuel. Form 8896 is used to claim the credit.
    Form: 8896.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 66.
    Frequency of Response: Annually.
    Estimated Total Number of Annual Responses: 66.
    Estimated Time per Response: 3.93 hours per response.
    Estimated Total Annual Burden Hours: 260.

    Title: 26 U.S. Code Sec.  475--Mark to market accounting method for 
dealers in securities.
    OMB Control Number: 1545-1945.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: Section 475 was added by section 13223(a) of the 
Revenue

[[Page 54657]]

Reconciliation Act of 1993, Public Law 103-66, 107 Stat.481, and is 
effective for all taxable years ending on or after December 31, 1993. 
The statutory requirements under 26 U.S.C. 475 are codified under 26 
CFR part 1, sections 1.475 et al. Information collection requirements 
under Sec.  1.475(a)-4 sets forth an elective safe harbor that permits 
dealers in securities and dealers in commodities to elect to use the 
values of positions reported on certain financial statements as the 
fair market values of those positions for purposes of section 475 of 
the Internal Revenue Code (Code). This safe harbor is intended to 
reduce the compliance burden on taxpayers and to improve the 
administrability of the valuation requirement of section 475. The 
recordkeeping requirement under section 1.475(b)-4 are required to 
determine whether exemption from mark- to-market treatment is properly 
claimed, and will be used to make that determination upon audit of 
taxpayer's books and records. The information under section 1.475(c)-
1(a)(3)(iii), is necessary to determine whether a consolidated group 
has elected to disregard inter-member transactions in determining a 
member's status as a dealer in securities.
    Form: None.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 15,708.
    Frequency of Response: Annually.
    Estimated Total Number of Annual Responses: 15,708.
    Estimated Time per Response: 3.32 hours per response.
    Estimated Total Annual Burden Hours: 52,182.

    Title: Contributions of Motor Vehicles, Boats, and Airplanes.
    OMB Control Number: 1545-1959.
    Type of Review: Revision of a currently approved collection.
    Description: Section 884 of the American Jobs Creation Act of 1004 
(Pub. L. 108-357) added paragraph 12 to section 170(f) for 
contributions of used motor vehicles, boats, and airplanes. Section 
170(f)(12) requires that a donee organization provide an 
acknowledgement to the donor of this type of property and is required 
to file the same information to the Internal Revenue Service. Form 
1098-C may be used as the acknowledgement and it, or an acceptable 
substitute, must be filed with the IRS.
    Form: 1098-C.
    Affected Public: Not-for-profit institutions.
    Estimated Number of Respondents: 106,200.
    Frequency of Response: Annually.
    Estimated Total Number of Annual Responses: 106,200.
    Estimated Time per Response: .31 hours per response.
    Estimated Total Annual Burden Hours: 32,922.

    Title: Form 3949-A--Information Referral.
    OMB Control Number: 1545-1960.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: This application is voluntary and the information 
requested helps us determine if there has been a violation of Income 
Tax Law. We need the taxpayer identification numbers-Social Security 
Number (SSN) or Employer Identification Number (EIN) in order to fully 
process your application. Failure to provide this information may lead 
to suspension of processing this application.
    Form: 3949-A.
    Affected Public: Individuals or Households.
    Estimated Number of Respondents: 215,000.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 215,000.
    Estimated Time per Response: .25 hours per response.
    Estimated Total Annual Burden Hours: 53,750.

    Title: Form 8899--Notice of Income from Donated Intellectual 
Property.
    OMB Control Number: 1545-1962.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: Form 8899 is filed by charitable organizations 
receiving donations of intellectual property if the donor provides a 
timely notice. The initial deduction is limited to the donor's basis, 
additional deductions are allowed to the extent of income from the 
property, reducing excessive deductions.
    Form: 8899.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 1,000.
    Frequency of Response: Annually.
    Estimated Total Number of Annual Responses: 1,000.
    Estimated Time per Response: 5.43 hours per response.
    Estimated Total Annual Burden Hours: 5,430.

    Title: REG-146459-05--TD 9324 (Final) Designated Roth Contributions 
Under Section 402A.
    OMB Control Number: 1545-1992.
    Type of Review: Revision of a currently approved collection.
    Description: The previously approved final regulations set forth 
the rules for taxation of distributions from Designated Roth Accounts 
which are a part of a 401(k) plan or 403(b) plan.
    Form: None.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 397,000.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 397,000.
    Estimated Time per Response: 2.26 hours per response.
    Estimated Total Annual Burden Hours: 898,000.

    Title: Revenue Procedures 2008-60; 2012-27: Election Involving the 
Repeal of the Bonding Requirement and Notification of Increase of Tax 
under Sec.  42(j)(6).
    OMB Control Number: 1545-2120.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: This revenue procedure affects taxpayers who are 
maintaining a surety bond or a Treasury Direct Account (TDA) to satisfy 
the low-income housing tax credit recapture exception in Sec.  42(j)(6) 
of the Internal Revenue Code, as in effect on or before July 30, 2008. 
This revenue procedure provides the procedures for taxpayers to follow 
when making the election under section 3004(i)(2)(B)(ii) of the Housing 
Assistance Tax Act of 2008 (Pub. L. 110-289) to no longer maintain a 
surety bond or a TDA to avoid recapture.
    Form: None.
    Affected Public: Individuals or Households.
    Estimated Number of Respondents: 7800.
    Frequency of Response: Annually.
    Estimated Total Number of Annual Responses: 7,800.
    Estimated Time per Response: 1 hour per response.
    Estimated Total Annual Burden Hours: 7,800.

    Title: Form 8928--Return of Certain Excise Taxes Under Chapter 43 & 
TD 9457-Employer Comparable Contributions to HSAs and Requirement for 
filing excise taxes under sections 4980B, 4980D, 4980E and 4980G.
    OMB Control Number: 1545-2146.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: Form 8928 is used by employers, group health plans, 
HMOs, and third party administrators to report and pay excise taxes due 
for failures under sections 4980B, 4980D, 4980E, and 4980G. The 
information results

[[Page 54658]]

from the requirement from TD 9457 to file a return for the payment of 
the excise taxes under section 4980B, 4980D, 4980E, and 4980G of the 
code.
    Form: 8928.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 100.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 100.
    Estimated Time per Response: 23.48 hours per response.
    Estimated Total Annual Burden Hours: 2,348.

    Title: TD 9544 (REG-112805-10)--Branded Prescription Drugs.
    OMB Control Number: 1545-2209.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: Section 9008 of the Patient Protection and Affordable 
Care Act (ACA), Public Law 111-148 (124 Stat. 119 (2010)), as amended 
by section 1404 of the Health Care and Education Reconciliation Act of 
2010 (HCERA), Public Law 111-152 (124 Stat. 1029 (2010)) imposes an 
annual fee on manufacturers and importers of branded prescription drugs 
that have gross receipts of over $5 million from the sales of these 
drugs to certain government programs (covered entity/covered entities). 
The previously approved final regulations supersede temporary 
regulations and describe how the IRS will administer the branded 
prescription drug fee. Section 51.7T(b) of the temporary regulations 
provides that the IRS will send each covered entity notification of its 
preliminary fee calculation by May 15 of the fee year. If a covered 
entity chooses to dispute the IRS' preliminary fee calculation, the 
covered entity must follow the procedures for submitting an error 
report that are established in Sec.  51.8T.
    Form: None.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 45.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 45.
    Estimated Time per Response: 40 hours per response.
    Estimated Total Annual Burden Hours: 1,800.

    Title: Form 8952--Application for Voluntary Classification 
Settlement Program.
    OMB Control Number: 1545-2215.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: Form 8952 was created by the IRS in conjunction with a 
new program developed to permit taxpayers to voluntarily reclassify 
workers as employees for federal employment tax purposes and obtain 
similar relief to that obtained in the current Classification 
Settlement Program. To participate in the program, taxpayers must meet 
certain eligibility requirements, apply to participate in VCSP, and 
enter into closing agreements with the IRS.
    Form: 8952.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 1,700.
    Frequency of Response: Annually.
    Estimated Total Number of Annual Responses: 1,700.
    Estimated Time per Response: 9.85 hours per response.
    Estimated Total Annual Burden Hours: 16,745.

    Title: Form 1098-MA--Mortgage Assistance Payments.
    OMB Control Number: 1545-2221.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: This form is a statement reported to the IRS and to 
taxpayers. It will be filed and furnished by State Housing Finance 
Agencies (HFAs) and the Department of Housing and Urban Development 
(HUD) to report the total amounts of mortgage assistance payments and 
homeowner mortgage payments made to mortgage servicers. The requirement 
for the statement are authorized by Notice 2011-14, supported by Public 
Law 111-203, sec. 1496, and Public Law 110-343, Division A, sec. 109.
    Form: 1098-MA.
    Affected Public: State, Local, and Tribal Governments.
    Estimated Number of Respondents: 52.
    Frequency of Response: Annually.
    Estimated Total Number of Annual Responses: 60,000.
    Estimated Time per Response: 2.84 hours per response.
    Estimated Total Annual Burden Hours: 170,400.

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

    Dated: October 25, 2018.
Spencer W. Clark,
Treasury PRA Clearance Officer.
[FR Doc. 2018-23644 Filed 10-29-18; 8:45 am]
 BILLING CODE 4830-01-P
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blocked under the relevant sanctions DEPARTMENT OF THE TREASURY Estimated Number of Respondents:
authorities listed below. 655.
Agency Information Collection Frequency of Response: Quarterly.
Individuals Activities; Submission for OMB Estimated Total Number of Annual
1. OWHADI, Mohammad Ebrahim (a.k.a. Review; Comment Request; Multiple Responses: 9,725.
OWHADI, Jalal; a.k.a. TAHERI, Jalal; a.k.a. IRS Information Collection Requests Estimated Time per Response: 6
VAHEDI, Jalal), Iran; DOB 1963; Gender Male minutes.
AGENCY: Departmental Offices, U.S. Estimated Total Annual Burden
(individual) [SDGT] (Linked To: ISLAMIC
Department of the Treasury. Hours: 978.
REVOLUTIONARY GUARD CORPS (IRGC)–
QODS FORCE; Linked To: TALIBAN). ACTION: Notice. Title: Form 8801—Credit for Prior
1. OWHADI, Mohammad Ebrahim (a.k.a. Year Minimum Tax—Individuals,
SUMMARY: The Department of the
OWHADI, Jalal; a.k.a. TAHERI, Jalal; a.k.a. Estates and Trusts.
Treasury will submit the following
VAHEDI, Jalal), Iran; DOB 1963; Additional OMB Control Number: 1545–1073.
information collection requests to the
Sanctions Information—Subject to Secondary Type of Review: Extension without
Office of Management and Budget
Sanctions; Gender Male (individual) [SDGT] change of a currently approved
(OMB) for review and clearance in
[IRGC] [IFSR] (Linked To: ISLAMIC collection.
accordance with the Paperwork Description: Form 8801 is used by
REVOLUTIONARY GUARD CORPS (IRGC)–
QODS FORCE; Linked To: TALIBAN).
Reduction Act of 1995, on or after the individuals, estates, and trusts to
date of publication of this notice. The compute the minimum tax credit, if any,
Designated on October 23, 2018 public is invited to submit comments on available from a tax year beginning after
pursuant to section 1(c) of E.O. 13224 these requests. 1986 to be used in the current year or
for acting for or on behalf of the DATES: Comments should be received on to be carried forward for use in a future
ISLAMIC REVOLUTIONARY GUARD or before November 29, 2018 to be year.
CORPS–QODS FORCE (IRGC–QF), a assured of consideration. Form: 8801.
person determined to be subject to E.O. ADDRESSES: Send comments regarding Affected Public: Businesses or other
13224, and pursuant to section 1(d)(i) of the burden estimate, or any other aspect for-profits.
E.O. 13224 for assisting in, sponsoring, of the information collection, including Estimated Number of Respondents:
or providing financial, material, or suggestions for reducing the burden, to 38,744.
technological support for, or financial or (1) Office of Information and Regulatory Frequency of Response: Annually.
other services to or in support of, the Affairs, Office of Management and Estimated Total Number of Annual
Budget, Attention: Desk Officer for Responses: 12,914.
TALIBAN, a person determined to be
Treasury, New Executive Office Estimated Time per Response: 7.06
subject to E.O. 13224.
Building, Room 10235, Washington, DC hours per response.
2. RAZAVI, Esma’il (a.k.a. MOHAJERI, 20503, or email at OIRA_Submission@ Estimated Total Annual Burden
Mostafa), Iran; DOB 1959; Gender Male OMB.EOP.gov and (2) Treasury PRA Hours: 91,173.
(individual) [SDGT] (Linked To: ISLAMIC Clearance Officer, 1750 Pennsylvania Title: Qualified Separate Lines of
REVOLUTIONARY GUARD CORPS (IRGC)– Business.
Ave. NW, Suite 8100, Washington, DC
QODS FORCE; Linked To: TALIBAN). OMB Control Number: 1545–1221.
20220, or email at PRA@treasury.gov.
-to- Type of Review: Extension without
FOR FURTHER INFORMATION CONTACT:
2. RAZAVI, Esma’il (a.k.a. MOHAJERI, change of a currently approved
Copies of the submissions may be
Mostafa), Iran; DOB 1959; Additional collection.
obtained from Jennifer Leonard by
Sanctions Information—Subject to Secondary Description: The affected public
emailing PRA@treasury.gov, calling
Sanctions; Gender Male (individual) [SDGT] includes employers who maintain
(202) 622–0489, or viewing the entire
[IRGC] [IFSR] (Linked To: ISLAMIC qualified employee retirement plans.
information collection request at
REVOLUTIONARY GUARD CORPS (IRGC)– Where applicable, the employer must
www.reginfo.gov.
QODS FORCE; Linked To: TALIBAN). furnish notice to the IRS that the
SUPPLEMENTARY INFORMATION: employer treats itself as operating
Designated on October 23, 2018 qualified separate lines of business and
Internal Revenue Service (IRS)
pursuant to section 1(c) of E.O. 13224 some may request an IRS determination
for acting for or on behalf of the IRGC– Title: FI–27–89 (Temporary and Final) that such lines satisfy administrative
QF, a person determined to be subject Real Estate Mortgage Investment scrutiny.
to E.O. 13224, and pursuant to section Conduits; Reporting Requirements and Form: None.
1(d)(i) of E.O. 13224 for assisting in, Other Administrative Matters; FI–61–91 Affected Public: Businesses or other
sponsoring, or providing financial, (Final) Allocation of Allocable for-profits.
material, or technological support for, or Investment. Estimated Number of Respondents:
financial or other services to or in OMB Control Number: 1545–1018. 125.
support of, the TALIBAN, a person Type of Review: Extension without Frequency of Response: Annually.
change of a currently approved Estimated Total Number of Annual
determined to be subject to E.O. 13224.
collection. Responses: 125.
Dated: October 25, 2018. Description: These previously Estimated Time per Response: 3.55
Andrea M. Gacki, approved regulations prescribe the hours per response.
manner in which an entity elects to be Estimated Total Annual Burden
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Director, Office of Foreign Assets Control.
[FR Doc. 2018–23659 Filed 10–29–18; 8:45 am] taxed as a real estate mortgage Hours: 444.
investment conduit (REMIC) and the Title: TD 8395—Special Valuation
BILLING CODE 4810–AL–P
filing requirements for REMICs and Rules.
certain brokers. OMB Control Number: 1545–1241.
Form: None. Type of Review: Extension without
Affected Public: Businesses or other change of a currently approved
for-profits. collection.

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Description: Section 2701 of the Type of Review: Extension without facsimile signature of the returns
Internal Revenue Code allows various change of a currently approved preparer.
elections by family members who make collection. Form: None.
gifts of common stock or partnership Description: This document contains Affected Public: Businesses or other
interests and retain senior interest. The previously approved final regulations for-profits.
elections affect the value of the gifted relating to joint returns, property Estimated Number of Respondents:
interests and the retained interests. This exempt from levy, interest, penalties, 20,000.
document contains final regulations offers in compromise, and the awarding Frequency of Response: Annually.
relating to chapter 14 of the Internal of costs and certain fees. The regulations Estimated Total Number of Annual
Revenue Code as enacted in the reflect changes to the law made by the Responses: 20,000.
Omnibus Budget Reconciliation Act of Taxpayer Bill of Rights 2 and a Estimated Time per Response: 1.2
1990, Public Law 101–508, 104 Stat. conforming amendment made by the hours per response.
1388. These previously approved Personal Responsibility and Work Estimated Total Annual Burden
regulations provide special valuation Opportunity Reconciliation Act of 1996. Hours: 24,000.
rules for purposes of Federal estate and The regulations affect taxpayers with Title: Third-Party Disclosure
gift taxes imposed under chapter 1 and respect to filing of returns, interest, Requirements in the IRS Regulations.
12 of the Code. In addition, these penalties, court costs, and payment, OMB Control Number: 1545–1466.
regulations provide rules involving deposit, and collection of taxes. Type of Review: Revision of a
lapsing rights and other transactions Form: None. currently approved collection.
that are treated as completed transfers Affected Public: Individuals or Description: Taxpayers must obtain
under chapter 14. Households. third-party certification or
Form: None. Estimated Number of Respondents: documentation to avail themselves of
Affected Public: Individuals or 38. certain credits, deductions or other
Households. Frequency of Response: On Occasion. benefits permitted by the Internal
Estimated Total Number of Annual Revenue Code. Taxpayers will use these
Estimated Number of Respondents:
Responses: 38. documents or information to support
1,200.
Estimated Time per Response: 2.26 claims for certain credits, deductions or
Frequency of Response: Annually.
hours per response. tax benefits on their returns. The
Estimated Total Number of Annual
Estimated Total Annual Burden Service may review these documents or
Responses: 1,200.
Hours: 86. information during any examination of
Estimated Time per Response: .41 taxpayers’ returns to verify the
hours per response. Title: Qualified Electric Vehicle
taxpayers’ entitlement to the claimed
Estimated Total Annual Burden Credit.
credits, deductions or tax benefits. This
Hours: 496. OMB Control Number: 1545–1374.
Type of Review: Extension without submission contains third-party
Title: TD 8513—Bad Debt Reserves of disclosure regulations subject to the
Banks. change of a currently approved
collection. Paperwork Reduction Act of 1995.
OMB Control Number: 1545–1290. Form: None.
Description: Form 8834 is used to
Type of Review: Extension without Affected Public: Businesses or other
claim any qualified electric vehicle
change of a currently approved for-profits.
passive activity credit allowed for the Estimated Number of Respondents:
collection.
current tax. The data on Form 8834 will 245,073,905.
Description: Section 585(c) of the be used to determine that the credit is
Internal Revenue Code requires large Frequency of Response: .53342215
allowable and that it has been properly responses annually.
banks to change from the reserve computed.
method of accounting to the specific Estimated Total Number of Annual
Form: 8834. Responses: 130,727, 849.
charge off method of accounting for bad Affected Public: Businesses or other
debts. The information required by Estimated Time per Response: .26
for-profits. hours per response.
section 1.585–8 of the regulations Estimated Number of Respondents:
identifies any election made or revoked Estimated Total Annual Burden
3,136. Hours: 33,931,750.
by the taxpayer in accordance with Frequency of Response: Annually.
section 585(c). Title: Electronic Federal Tax Payment
Estimated Total Number of Annual System (EFTPS).
Form: None. Responses: 3,136.
Affected Public: Businesses or other OMB Control Number: 1545–1467.
Estimated Time per Response: 4.79 Type of Review: Extension without
for-profits. hours per response.
Estimated Number of Respondents: change of a currently approved
Estimated Total Annual Burden collection.
2,500. Hours: 15,022. Description: Enrollment is vital to the
Frequency of Response: Annually. Title: TD 8549 (Final) Preparer implementation of the Electronic
Estimated Total Number of Annual Penalties—Manual Signature Federal Tax Payment System (EFTPS).
Responses: 2,500. Requirement. EFTPS is an electronic remittance
Estimated Time per Response: .25 OMB Control Number: 1545–1385. processing system that the Service will
hours per response. Type of Review: Extension without use to accept electronically transmitted
Estimated Total Annual Burden change of a currently approved
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federal tax payments. This system is a
Hours: 625. collection. necessary outgrowth of advanced
Title: TD 8725—Miscellaneous Description: The reporting information and communication
Sections Affected by the Taxpayer Bill requirements affect return preparers of technologies.
of Rights 2 and the Personal fiduciary returns. They will be required Forms: 9783, 9779, 14781, 9787, and
Responsibility and Work Opportunity to submit a list of the names and 9789.
Reconciliation Act of 1996. identifying numbers of all fiduciary Affected Public: Businesses or other
OMB Control Number: 1545–1356. returns which are being filed with a for-profits.

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Estimated Number of Respondents: OMB Control Number: 1545–1648. Description: This document contains
4,350,000. Type of Review: Extension without previously approved final regulations
Frequency of Response: On occasion. change of a currently approved that provide guidance on the reporting
Estimated Total Number of Annual collection. requirements for interest on deposits
Responses: 4,350,000. Description: Publication 3319 is the maintained at the U.S. office of certain
Estimated Time per Response: .17 grant application and program financial institutions and paid to
hours per response. requirements for our external customers, nonresident alien individuals. These
Estimated Total Annual Burden non-profits, legal aid societies, regulations affect persons making
Hours: 755,192. universities, law schools, and will be payments of interest with respect to
Title: Distributions from an Archer used by anyone in the US and territories such a deposit.
MSA or Medicare + Choice MSA. to apply for a low income taxpayer Form: None.
OMB Control Number: 1545–1517. grant. There is a website, which collects Affected Public: Businesses or other
Type of Review: Extension without the information. for-profit.
change from a currently approved Form: None. Estimated Number of Respondents:
collection. Affected Public: Not-for-profit- 2,000.
Description: This form is used to institutions. Frequency of Response: Annually.
report distributions from a medical Estimated Number of Respondents: Estimated Total Number of Annual
savings account as set forth in section 310. Responses: 2,000.
220(h). Frequency of Response: Annually.
Form: 1099–SA. Estimated Time per Response: .25
Estimated Total Number of Annual hours per response.
Affected Public: Businesses or other Responses: 310.
for-profits. Estimated Total Annual Burden
Estimated Time per Response: 29.03 Hours: 500.
Estimated Number of Respondents: hours per response.
10,336. Estimated Total Annual Burden Title: Form 8802—Application for
Frequency of Response: 2.4999 Hours: 9,000. United States Residency Certification.
responses per respondent. OMB Control Number: 1545–1817.
Estimated Total Number of Annual Title: REG–209709–94 (Final-TD
Type of Review: Extension without
Responses: 25,839. 8865) Amortization of Intangible
change of a currently approved
Estimated Time per Response: .14 Property.
collection.
hours per response. OMB Control Number: 1545–1671.
Description: All requests for U.S.
Estimated Total Annual Burden Type of Review: Extension without
residency certification must be received
Hours: 3,618. change of a currently approved
on Form 8802, Application for United
Title: HSA, Archer MSA, or Medicare collection.
Description: The collection of States Residency Certification. This
Advantage MSA Information. application must be sent to the
OMB Control Number: 1545–1518. information in this previously approved
regulation is in § 1.197–2(h)(9). This Philadelphia Service Center. As proof of
Type of Review: Extension without residency in the United States and of
change of a currently approved information is required in order to
provide guidance on the time and entitlement to the benefits of a tax
collection. treaty, U.S. treaty partner countries
Description: Section 220(h) requires manner of making the election under
section 197(f)(9)(B). Under this election, require a U.S. Government certification
trustees to report to the IRS and medical that you are a U.S. citizen, U.S.
savings account holders the the seller of a section 197 intangible
may pay a tax on the sale in order to Corporation, U.S. partnership, or
contributions and year-end fair market resident of the United States for
value of any contributions made to a avoid the application of the
antichurning rules of section 197(f)(9) to purposes of taxation.
medical savings account (MSA). Form: 8802.
Congress requires Treasury to report to the purchaser. This information will be
used to confirm the parties to the Affected Public: Businesses or other
them the total contributions made to an for-profits.
MSA for the current tax year. Section transaction, calculate any additional tax
due, and notify the purchaser of the Estimated Number of Respondents:
1201 of the Medicare prescription Drug, 1,000,000.
Improvement, and Modernization Act of seller’s election. The likely respondents
Frequency of Response: On occasion.
2003 (Public Law 108–173) created new are business or other for-profit
Estimated Total Number of Annual
Code section 223. Section 223(h) institutions.
Form: None. Responses: 130,132.
requires the reporting of contributions Estimated Time per Response: 3.63
to and the year-end fair market value of Affected Public: Businesses or other
for-profits. hours per response.
health savings accounts for tax years Estimated Total Annual Burden
beginning after December 31, 2003. Estimated Number of Respondents:
500. Hours: 472,380.
Form: 5498–SA.
Affected Public: Businesses or other Frequency of Response: Annually. Title: TD 9157 (Final) Guidance
for-profits. Estimated Total Number of Annual Regarding the Treatment of Certain
Estimated Number of Respondents: Responses: 500. Contingent Payment Debt Instruments
9.167. Estimated Time per Response: 3 hours w/one or more Payments that are
Frequency of Response: Annually. per response. Denominated in, or Determined by
Estimated Total Number of Annual Estimated Total Annual Burden Reference to, a Nonfunctional Currency.
Responses: 9,167. Hours: 1,500. OMB Control Number: 1545–1831.
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Estimated Time per Response: .17 Title: TD 9584—Guidance on Type of Review: Extension without
hours per response. Reporting Interest Paid to Nonresident change of a currently approved
Estimated Total Annual Burden Aliens. collection.
Hours: 1,559. OMB Control Number: 1545–1725. Description: This document contains
Title: Low-Income Taxpayer Clinic Type of Review: Extension without previously approved final regulations
Grant Application Package and change of a currently approved regarding the treatment of contingent
Guidelines; Grant website. collection. payment debt instruments for which

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one or more payments are denominated Title: Qualified Severance of a Trust Estimated Total Number of Annual
in, or determined by reference to, a for Generation-Skipping Transfer (GST) Responses: 20,000.
currency other than the taxpayer’s Tax Purposes. Estimated Time per Response: 32.78
functional currency. These regulations OMB Control Number: 1545–1902. hours per response.
are necessary because current Type of Review: Extension without Estimated Total Annual Burden
regulations do not provide guidance change of a currently approved Hours: 917,800.
concerning the tax treatment of such collection. Title: Application for Automatic
instruments. The regulations affect Description: This previously Extension of Time To File Form 709
issuers and holders of such instruments approved Regulation requires taxpayers and/or Payment of Gift/Generation-
including investment banks and others to report a qualified severance by filing Skipping Transfer Tax.
who hold these debt instruments for a Form 706–GS(T), or such other form OMB Control Number: 1545–1913.
investments. that may be published by the Internal Type of Review: Extension without
Form: None. Revenue Service in the future that is change of a currently approved
Affected Public: Businesses or other specifically designated to be utilized to collection.
for-profits. report qualified severance’s. Where Description: Form 8892 was created to
Estimated Number of Respondents: Form 706–GS(T) is used, the filer serve a dual purpose. First, the form
100. should attach a Notice of Qualified enables taxpayers to request an
Frequency of Response: On occasion. Severance to the return that clearly extension of time to File 709, when they
Estimated Total Number of Annual identifies the trust that is being severed are not filing an individual income tax
Responses: 250. and the new trusts created as a result of extension. Second, it serves as a
Estimated Time per Response: .4 the severance. The Notice must also payment voucher for taxpayers, who are
hours per response. provide the inclusion ratio of the trust filing an individual income tax
Estimated Total Annual Burden that was severed and the inclusion extension (by Form 4868) and will have
Hours: 100. ratios of the new trusts resulting from a gift tax balance due on Form 709.
Title: Application for Registration (For the severance. The information Form: 8892.
Certain Excise Tax Activities) and collected will be used by the IRS to Affected Public: Individuals or
Questionnaires. identify the trusts being severed and the Households.
OMB Control Number: 1545–1835. new trusts created upon severance. The Estimated Number of Respondents:
Type of Review: Extension without collection of information is required in 10,000.
change of a currently approved order to have a qualified severance. If Frequency of Response: Annually.
collection. there was no reporting requirement, the Estimated Total Number of Annual
Description: Form 637 is used to IRS would be unable to achieve its Responses: 10,000.
apply for excise tax registration for objectives. Estimated Time per Response: .72
activities under sections 4101, 4222, Form: None. hours per response.
and 4682. This includes, but is not Affected Public: Individuals or Estimated Total Annual Burden
limited to, pipeline operator or vessel Households. Hours: 7,200.
operator: Activity Letter, Enterers, Estimated Number of Respondents: Title: Form 8896—Low Sulfur Diesel
position holders, refiners, and terminal 350. Fuel Production Credit.
operators, Blenders, Producers or Frequency of Response: On occasion. OMB Control Number: 1545–1914.
importers of alcohol, agri-biodiesel, and Estimated Total Number of Annual Type of Review: Extension without
biodiesel (including renewable diesel), Responses: 650. change of a currently approved
Producers of second generation biofuel. Estimated Time per Response: 2.08 collection.
The information will be used to make an hours per response. Description: Internal Revenue Code
informed decision on whether the Estimated Total Annual Burden section 45H allows small business
applicant/registrant qualifies for Hours: 1,352. refiners a 5 cent/gallon credit for the
registration. Form 637 Questionnaires Title: Form 8858—Information Return production of low sulfur diesel fuel.
will be used to collect information about of U.S. Persons With Respect To Foreign Form 8896 is used to claim the credit.
persons who are attempting to register Disregarded Entities; and Transactions Form: 8896.
or are registered with the Internal Between Foreign Disregarded Entity of a Affected Public: Businesses or other
Revenue Service (IRS) in accordance Foreign Tax Owner and the Filer. for-profits.
with Internal Revenue Code (IRC) OMB Control Number: 1545–1910. Estimated Number of Respondents:
§ 4101, 4222, or Notice 2005–04. The Type of Review: Revision of a 66.
information will be used to make an currently approved collection. Frequency of Response: Annually.
informed decision on whether the Description: Form 8858 and Schedule Estimated Total Number of Annual
applicant/registrant qualifies for M (Form 8858) are used by certain U.S. Responses: 66.
registration. persons that own a foreign disregarded Estimated Time per Response: 3.93
Form: 637. entity (FDE) directly or, in certain hours per response.
Affected Public: Businesses or other circumstances, indirectly or Estimated Total Annual Burden
for-profits. constructively. The form and schedules Hours: 260.
Estimated Number of Respondents: are used to satisfy the reporting Title: 26 U.S. Code § 475—Mark to
requirements of sections 6011, 6012, market accounting method for dealers in
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4,840.
Frequency of Response: On occasion. 6031, and 6038, and related regulations. securities.
Estimated Total Number of Annual Forms: 8858, Ach M (F. 8858). OMB Control Number: 1545–1945.
Responses: 4,840. Affected Public: Businesses or other Type of Review: Extension without
Estimated Time per Response: 6.3 for-profits. change of a currently approved
hours per response. Estimated Number of Respondents: collection.
Estimated Total Annual Burden 28,000. Description: Section 475 was added
Hours: 30,499. Frequency of Response: Annually. by section 13223(a) of the Revenue

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from the requirement from TD 9457 to Description: Form 8952 was created DEPARTMENT OF THE TREASURY
file a return for the payment of the by the IRS in conjunction with a new
excise taxes under section 4980B, program developed to permit taxpayers Agency Information Collection
4980D, 4980E, and 4980G of the code. to voluntarily reclassify workers as Activities; Submission for OMB
Form: 8928. employees for federal employment tax Review; Comment Request; Multiple
Affected Public: Businesses or other purposes and obtain similar relief to Fiscal Service Information Collection
for-profits. that obtained in the current Requests
Estimated Number of Respondents: Classification Settlement Program. To
AGENCY: Departmental Offices, U.S.
100. participate in the program, taxpayers
Department of the Treasury.
Frequency of Response: On occasion. must meet certain eligibility
Estimated Total Number of Annual requirements, apply to participate in ACTION: Notice.
Responses: 100. VCSP, and enter into closing agreements SUMMARY: The Department of the
Estimated Time per Response: 23.48 with the IRS. Treasury will submit the following
hours per response. Form: 8952. information collection requests to the
Estimated Total Annual Burden
Affected Public: Businesses or other Office of Management and Budget
Hours: 2,348.
for-profits. (OMB) for review and clearance in
Title: TD 9544 (REG–112805–10)— accordance with the Paperwork
Branded Prescription Drugs. Estimated Number of Respondents:
1,700. Reduction Act of 1995, on or after the
OMB Control Number: 1545–2209. date of publication of this notice. The
Type of Review: Extension without Frequency of Response: Annually.
public is invited to submit comments on
change of a currently approved Estimated Total Number of Annual these requests.
collection. Responses: 1,700.
DATES: Comments should be received on
Description: Section 9008 of the Estimated Time per Response: 9.85 or before November 29, 2018 to be
Patient Protection and Affordable Care hours per response. assured of consideration.
Act (ACA), Public Law 111–148 (124
Estimated Total Annual Burden ADDRESSES: Send comments regarding
Stat. 119 (2010)), as amended by section
Hours: 16,745. the burden estimate, or any other aspect
1404 of the Health Care and Education
Reconciliation Act of 2010 (HCERA), Title: Form 1098–MA—Mortgage of the information collection, including
Public Law 111–152 (124 Stat. 1029 Assistance Payments. suggestions for reducing the burden, to
(2010)) imposes an annual fee on OMB Control Number: 1545–2221. (1) Office of Information and Regulatory
manufacturers and importers of branded Affairs, Office of Management and
Type of Review: Extension without Budget, Attention: Desk Officer for
prescription drugs that have gross change of a currently approved
receipts of over $5 million from the Treasury, New Executive Office
collection. Building, Room 10235, Washington, DC
sales of these drugs to certain
government programs (covered entity/ Description: This form is a statement 20503, or email at OIRA_Submission@
covered entities). The previously reported to the IRS and to taxpayers. It OMB.EOP.gov and (2) Treasury PRA
approved final regulations supersede will be filed and furnished by State Clearance Officer, 1750 Pennsylvania
temporary regulations and describe how Housing Finance Agencies (HFAs) and Ave. NW, Suite 8100, Washington, DC
the IRS will administer the branded the Department of Housing and Urban 20220, or email at PRA@treasury.gov.
prescription drug fee. Section 51.7T(b) Development (HUD) to report the total FOR FURTHER INFORMATION CONTACT:
of the temporary regulations provides amounts of mortgage assistance Copies of the submissions may be
that the IRS will send each covered payments and homeowner mortgage obtained from Jennifer Quintana by
entity notification of its preliminary fee payments made to mortgage servicers. emailing PRA@treasury.gov, calling
calculation by May 15 of the fee year. The requirement for the statement are (202) 622–0489, or viewing the entire
If a covered entity chooses to dispute authorized by Notice 2011–14, information collection request at
the IRS’ preliminary fee calculation, the supported by Public Law 111–203, sec. www.reginfo.gov.
covered entity must follow the 1496, and Public Law 110–343, Division
A, sec. 109. SUPPLEMENTARY INFORMATION:
procedures for submitting an error
report that are established in § 51.8T. Form: 1098–MA. Bureau of the Fiscal Service (FS)
Form: None. Affected Public: State, Local, and 1. Title: Annual Letters—Certificate of
Affected Public: Businesses or other Tribal Governments. Authority (A) and Admitted Reinsurer
for-profits. Estimated Number of Respondents: (B).
Estimated Number of Respondents: 52. OMB Control Number: 1530–0014.
45. Type of Review: Extension without
Frequency of Response: Annually.
Frequency of Response: On occasion. change of a currently approved
Estimated Total Number of Annual Estimated Total Number of Annual
collection.
Responses: 45. Responses: 60,000.
Description: Annual letters sent to
Estimated Time per Response: 40 Estimated Time per Response: 2.84 insurance companies providing surety
hours per response. hours per response. bonds to protect the U.S. or companies
Estimated Total Annual Burden Estimated Total Annual Burden providing reinsurance to the U.S.
Hours: 1,800. Hours: 170,400. Information needed for renewal of
khammond on DSK30JT082PROD with NOTICES

Title: Form 8952—Application for Authority: 44 U.S.C. 3501 et seq. certified companies and their
Voluntary Classification Settlement underwriting limitations, and of
Dated: October 25, 2018.
Program. admitted reinsurers.
OMB Control Number: 1545–2215. Spencer W. Clark, Form: Annual Letter A, Annual Letter
Type of Review: Extension without Treasury PRA Clearance Officer. B.
change of a currently approved [FR Doc. 2018–23644 Filed 10–29–18; 8:45 am] Affected Public: Businesses or other
collection. BILLING CODE 4830–01–P for-profits.

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Document Created: 2018-10-30 00:43:47
Document Modified: 2018-10-30 00:43:47
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 November 29, 2018 to be assured of consideration.
Contact		Copies of the submissions may be obtained from Jennifer Leonard by emailing [email protected], calling (202) 622-0489, or viewing the entire information collection request at www.reginfo.gov.
FR Citation		83 FR 54653