83_FR_61953 83 FR 61722 - Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple IRS Information Collection Requests

83 FR 61722 - Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple IRS Information Collection Requests

DEPARTMENT OF THE TREASURY

Federal Register Volume 83, Issue 231 (November 30, 2018)

Page Range61722-61726
FR Document2018-26039

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 231 (Friday, November 30, 2018)
[Federal Register Volume 83, Number 231 (Friday, November 30, 2018)]
[Notices]
[Pages 61722-61726]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2018-26039]


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DEPARTMENT OF THE TREASURY


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

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

ACTION: Notice.

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

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

DATES: Comments should be received on or before December 31, 2018 to be 
assured of consideration.

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

FOR FURTHER INFORMATION CONTACT: Copies of the submissions may be 
obtained from Jennifer 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: Notice Concerning Fiduciary Relationship/Notice Concerning 
Fiduciary Relationship of Financial Institution.
    OMB Control Number: 1545-0013.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: Form 56 is used to inform the IRS that a person in 
acting for another person in a fiduciary capacity so that the IRS may 
mail tax notices to the fiduciary concerning the person for whom he/she 
is acting. The data is used to ensure that the fiduciary relationship 
is established or terminated and to mail or discontinue mailing 
designated tax notices to the fiduciary. The filing of Form 56-F by a 
fiduciary (FDIC or other federal agency acting as a receiver or 
conservator of a failed financial institution (bank or thrift) gives 
the IRS the necessary information to submit send letters, notices, and 
notices of tax liability to the federal fiduciary now in charge of the 
financial institution rather than sending the notice, etc. to the 
institution's last known address.
    Form: 56, 56-F.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 25,000.

[[Page 61723]]

    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 173,944.
    Estimated Time per Response: 2.01 hours.
    Estimated Total Annual Burden Hours: 349,786.

    Title: Annual Summary and Transmittal of U.S. Information Returns.
    OMB Control Number: 1545-0108.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: Sections 408(i), 6041 through 6045, 6047, 6049, 6050A, 
6050B, 6050D, 6050E, 6050H, 6050J, 6050N, and 6050P of the Internal 
Revenue Code (IRC), provide for the filing of information returns to 
report the payment of certain types of income, mortgage interest, and 
IRA contributions. Regulation section 1.6041-1(a)(2) provides that the 
transmittal of paper Form 1097, 1098, 1098-F, 1099, 1099-LS, 1099-SB, 
3921, 3922, 5498, and W-2G shall be made with Form 1096, Annual Summary 
and Transmittal of U.S. Information Returns.
    Form: 1096.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 5,640,300.
    Frequency of Response: Annually.
    Estimated Total Number of Annual Responses: 5,640,300.
    Estimated Time per Response: .23 hours.
    Estimated Total Annual Burden Hours: 1,297,269.

    Title: Certain Government Payments.
    OMB Control Number: 1545-0120.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: Form 1099-G is used by governments (primarily state 
and local) to report to the IRS (and notify recipients of) certain 
payments (e.g., unemployment compensation and income tax refunds). IRS 
uses the information to insure that the income is being properly 
reported by the recipients on their returns.
    Form: 1099-G.
    Affected Public: State, Local, and Tribal Governments.
    Estimated Number of Respondents: 1,900.
    Frequency of Response: Annually.
    Estimated Total Number of Annual Responses: 82,364,600.
    Estimated Time per Response: .30 hours.
    Estimated Total Annual Burden Hours: 24,709,380.

    Title: Form W-2G--Certain Gambling Winnings.
    OMB Control Number: 1545-0238.
    Type of Review: Revision of a currently approved collection.
    Description: Section 6041 of the Internal Revenue Code requires 
payers of certain gambling winnings to report them to IRS. If 
applicable, section 3402(g) and section 3406 require tax withholding on 
these winnings. We use the information to ensure taxpayers' reporting 
compliance.
    Form: W-2G, W-2.
    Affected Public: Individuals or Households.
    Estimated Number of Respondents: 15,349,567.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 15,349,567.
    Estimated Time per Response: .41 hours.
    Estimated Total Annual Burden Hours: 6,293,323.

    Title: Returns Required on Magnetic Media.
    OMB Control Number: 1545-0957.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: Certain filers of information returns are required by 
law to file on magnetic media. In some instances, waivers from this 
requirement are necessary and justified. Form 8508 is submitted by the 
filer and provides information on which IRS will base its waiver 
determination.
    Form: 8508.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 1,000.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 1,000.
    Estimated Time per Response: Time per response.
    Estimated Total Annual Burden Hours: 750.

    Title: Form 1099-S--Proceeds From Real Estate Transactions.
    OMB Control Number: 1545-0997.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: Form 1099-S is used by the real estate reporting 
person to report proceeds from a real estate transaction to the IRS.
    Form: 1099-S.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 75,000.
    Frequency of Response: Annually.
    Estimated Total Number of Annual Responses: 2,573,400.
    Estimated Time per Response: .16 hours.
    Estimated Total Annual Burden Hours: 411,744.

    Title: Form 8693--Low-Income Housing Credit Disposition Bond or 
Treasury Direct Account Application.
    OMB Control Number: 1545-1029.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: Form 8693 is needed per IRC section 42(j)(6) to post 
bond or establish a Treasury Direct Account and waive the recapture 
requirements under section 42(j) for certain disposition of a building 
on which the low-income housing credit was claimed. Internal Revenue 
regulations section 301.7101-1 requires that the posting of a bond must 
be done on the appropriate form as determined by the Internal Revenue 
Service.
    Form: 8693.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 1,000.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 667.
    Estimated Time per Response: 5.38 hours.
    Estimated Total Annual Burden Hours: 3,589.

    Title: TD 8316 Cooperative Housing Corporations.
    OMB Control Number: 1545-1041.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: This document contains previously approved amendments 
to the Income Tax Regulations under section 216 of the Internal Revenue 
Code of 1986, relating to cooperative housing corporations. Section 216 
of the Code was amended by the Tax Reform Act of 1986. The regulations 
provide cooperative housing corporations and tenant-stockholders with 
guidance needed to comply with the law.
    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: .5 hours.
    Estimated Total Annual Burden Hours: 1,250.

    Title: Notice of Plan Merger or Consolidation, Spinoff, or Transfer 
of Plan Assets or Liabilities; Notice of Qualified Separate Lines of 
Business.
    OMB Control Number: 1545-1225.
    Type of Review: Revision of a currently approved collection.

[[Page 61724]]

    Description: Plan administrators are required to notify IRS of any 
plan mergers, consolidations, spinoffs, or transfers of plan assets or 
liabilities to another plan. Employers are required to notify IRS of 
separate lines of business for their deferred compensation plans. Form 
5310-A is used to make these notifications.
    Form: 5310-A.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 694.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 694.
    Estimated Time per Response: 10.59 hours.
    Estimated Total Annual Burden Hours: 7,347.

    Title: Tax Treatment of Salvage and Reinsurance.
    OMB Control Number: 1545-1227.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: The regulation provides a disclosure requirement for 
an insurance company that increases losses shown on its annual 
statement by the amount of estimated salvage recoverable taken into 
account.
    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: 2 hours.
    Estimated Total Annual Burden Hours: 5,000.

    Title: TD 8825 (Final)--Regulations Under Section 382 of the 
Internal Revenue Code of 1986; Application of Section 382 in Short 
Taxable Years and With Respect to Controlled Groups.
    OMB Control Number: 1545-1434.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: Section 382 limits the amount of income that can be 
offset by loss carryovers after an ownership change. These previously 
approved regulations provide rules for applying section 382 in the case 
of short taxable years and with respect to controlled groups.
    Form: None.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 3,500.
    Frequency of Response: Annually.
    Estimated Total Number of Annual Responses: 3,500.
    Estimated Time per Response: .25 hours.
    Estimated Total Annual Burden Hours: 875.

    Title: Requirements Respecting the Adoption or Change of Accounting 
Method, Extensions of Time to Make Elections.
    OMB Control Number: 1545-1488.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: This document contains previously approved final 
regulations providing the procedures for requesting an extension of 
time to make certain elections under the Internal Revenue Code. In 
addition, the regulations provide the standards that the Commissioner 
will use in determining whether to grant taxpayers extensions of time 
to make certain elections including changes in accounting method and 
accounting period.
    Form: None.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 500.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 500.
    Estimated Time per Response: 10 hours.
    Estimated Total Annual Burden Hours: 5,000.

    Title: Form 8850--Pre-Screening Notice and Certification Request 
for the Work Opportunity and Welfare-to-Work Credits.
    OMB Control Number: 1545-1500.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: Employers use Form 8850 as part of a written request 
to a state employment security agency to certify an employee as a 
member of a targeted group for purposes of qualifying for the work 
opportunity credit. The work opportunity credit covers individuals who 
begin work for the employer before July 1, 1999.
    Form: 8850.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 440,000.
    Frequency of Response: Annually.
    Estimated Total Number of Annual Responses: 440,000.
    Estimated Time per Response: 7.37 hours.
    Estimated Total Annual Burden Hours: 3,242,800.

    Title: Long-Term Care and Accelerated Death Benefits.
    OMB Control Number: 1545-1519.
    Type of Review: Revision of a currently approved collection.
    Description: Under the terms of IRC sections 7702B and 101g, 
qualified long- term care and accelerated death benefits paid to 
chronically ill individuals are treated as amounts received for 
expenses incurred for medical care. Amounts received on a per diem 
basis in excess of $175 per day are taxable. Section 6050Q requires all 
such amounts to be reported. Form 1099-LTC is used if any long-term 
care benefits, including accelerated death benefits are paid. Payers 
include insurance companies, governmental units, and viatical 
settlement providers.
    Form: 1099 LTC.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 3,000.
    Frequency of Response: Annually.
    Estimated Total Number of Annual Responses: 377,467.
    Estimated Time per Response: .23 hours.
    Estimated Total Annual Burden Hours: 88,818.

    Title: REG-209823-96 (TD 8791)--Guidance Regarding Charitable 
Remainder Trusts and Special Valuation Rules for Transfer of Interests 
in Trusts.
    OMB Control Number: 1545-1536.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: A charitable remainder trust provides for a specified 
periodic distribution to one or more beneficiaries for life or for a 
term of years with an irrevocable remainder interest held for the 
benefit of charity. A contribution to a charitable remainder trust 
generally qualifies for a charitable deduction. Regulation REG-209823-
96 provides an alternative method and guidance, allowing a taxpayer to 
use a current qualified appraisal (as defined in Sec.  1.170A-13(c)(3)) 
from a qualified appraiser (as defined in Sec.  1.170A-13(c)(5)) for 
valuing a trust's difficult-to-value assets, which may reduce cost to 
taxpayer and offer be less burdensome. Likely respondents are business 
or other for profits.
    Form: None.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 150.
    Frequency of Response: Annually.
    Estimated Total Number of Annual Responses: 150.
    Estimated Time per Response: .5 hours.
    Estimated Total Annual Burden Hours: 75.


[[Page 61725]]


    Title: Rev. Proc. 99-17--Mark to Market Election for Commodities 
Dealers and Securities and Commodities Traders.
    OMB Control Number: 1545-1641.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: The revenue procedure prescribes the time and manner 
for dealers in commodities and traders in securities or commodities to 
elect to use the mark-to-market method of accounting under Sec. 475(e) 
or (f) of the Internal Revenue Code. The collections of information of 
this revenue procedure are required by the IRS in order to facilitate 
monitoring taxpayers changing accounting methods resulting from making 
the elections under Sec. 475(e) or (f).
    Form: None.
    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 hours.
    Estimated Total Annual Burden Hours: 500.

    Title: Form 8717 and 8717-A--User Fee for Employee Plan 
Determination Letter Request.
    OMB Control Number: 1545-1772.
    Type of Review: Revision of a currently approved collection.
    Description: The Omnibus Reconciliation Act of 1990 requires 
payment of a ``user fee'' with each application for a determination 
letter. Because of this requirement, the Form 8717 was created to 
provide filers the means to make payment and indicate the type of 
request.
    Form: 8717, 8717-A.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 40,000.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 40,000.
    Estimated Time per Response: 11.23 hours.
    Estimated Total Annual Burden Hours: 449,340.

    Title: User Fee for Exempt Organization Determination Letter 
Request.
    OMB Control Number: 1545-1798.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: Section 7528 of the Code directs the Secretary of the 
Treasury or delegate (the ``Secretary'') to establish a program 
requiring the payment of user fees for requests to the Service for 
letter rulings, opinion letters, determination letters, and similar 
requests. Form 8718, User Fee for Exempt Organization Determination 
Letter Request, was created as a result of The Omnibus Reconciliation 
Act of 1990 which requires payment of a ``user fee'' with each 
application for a determination letter. Form 8718 provides filers with 
the means to enclose their user fee payment and indicate what type of 
request they are making.
    Form: 8718.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 14,376.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 14,376.
    Estimated Time per Response: .05 hours.
    Estimated Total Annual Burden Hours: 719.

    Title: Interest Rates and Appropriate Foreign Loss Payment Patterns 
For Determining the Qualified Insurance Income of Certain Controlled 
Corporations under Section 954(f).
    OMB Control Number: 1545-1799.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: This notice provide guidance on how to determine the 
foreign loss payment patterns of a foreign insurance company owned by 
U.S. shareholder for purposes of determining the amount of investment 
income earned by the insurance company that is not treated as Subpart F 
income under section 954(i).
    Form: None.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 300.
    Frequency of Response: Annually.
    Estimated Total Number of Annual Responses: 300.
    Estimated Time per Response: 1 hour.
    Estimated Total Annual Burden Hours: 300.

    Title: Repayment of a Federal Government Buyout and Possible 
Suspension of Severance Pay.
    OMB Control Number: 1545-1920.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: Form 12311 outlines the regulations requiring those 
employees being rehired by the government and received a buyout from 
their previous job to make repayment of the buyout before they will be 
hired again.
    Form: 12311.
    Affected Public: Individuals or Households.
    Estimated Number of Respondents: 6,624.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 6,624.
    Estimated Time per Response: .08 hours.
    Estimated Total Annual Burden Hours: 530.

    Title: TD 9360 (Final)--Guidance on Passive Foreign Company (PFIC) 
Purging Elections.
    OMB Control Number: 1545-1965.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: The IRS needs the information to substantiate the 
taxpayer's computation of the taxpayer's share of the PFIC's post-1986 
earning and profits.
    Form: None.
    Affected Public: Individuals or Households.
    Estimated Number of Respondents: 250.
    Frequency of Response: Annually.
    Estimated Total Number of Annual Responses: 250.
    Estimated Time per Response: 1 hour.
    Estimated Total Annual Burden Hours: 250.

    Title: Form 8932--Credit for Employer Differential Wage Payments.
    OMB Control Number: 1545-2126.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: Qualified employers will file Form 8932 to claim the 
credit for qualified differential wage payments paid to qualified 
employees after June 17, 2008, and before January 1, 2010. Authorized 
under I.R.C. section 45P.
    Form: 8932.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 21,100.
    Frequency of Response: Annually.
    Estimated Total Number of Annual Responses: 21,100.
    Estimated Time per Response: 2.96 hours.
    Estimated Total Annual Burden Hours: 62,456.

    Title: Form 5884-C--Work Opportunity Credit for Qualified Tax-
Exempt Organizations Hiring Qualified Veterans.
    OMB Control Number: 1545-2226.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: Form 5884-C, Work Opportunity Credit for Qualified 
Tax-

[[Page 61726]]

Exempt Organizations Hiring Qualified Veterans, was developed as a 
result of VOW to Hire Heroes Act of 2011, Public Law 112-56. Section 
261 of Public Law 112-56 expanded the Work Opportunity Credit to tax-
exempt organizations that hire unemployed veterans. The tax credit is a 
reduction in payroll taxes paid by the tax-exempt organization. Form 
5884-C allows a tax-exempt organization a way to claim the credit and 
provides the IRS the information to process the tax credit.
    Form: 5884-C.
    Affected Public: Not-for-profit institutions.
    Estimated Number of Respondents: 60,530.
    Frequency of Response: Annually and On occasion.
    Estimated Total Number of Annual Responses: 60,530.
    Estimated Time per Response: 6.57 hours.
    Estimated Total Annual Burden Hours: 397,683.

    Title: Form 8957--Foreign Account Tax Compliance Act (FATCA) 
Registration, Form 8966--FATCA Report, 8966-C, Cover Sheet for Form 
8966 Paper Submissions, Form 8809-I--Application for Extension of Time 
to File.
    OMB Control Number: 1545-2246.
    Type of Review: Revision of a currently approved collection.
    Description: Form 8957 is to be used by a foreign financial 
institution to apply for status as a foreign financial institution as 
defined in IRC 1471(b)(2). Form 8966 is for reporting purposes and is 
to be filed by foreign financial institutions to report foreign 
reportable amounts paid to their current account holders that are 
nonparticipating FFIs. Form 8966 is further to be filed by a 
withholding agent to report US owners of certain foreign entities 
regarding withhold-able payments made to these entities. Form 8809-I is 
an application for an extension of time to file Form 8966. Form 8508-I 
is a request for a waiver from filing Form 8966 electronically. Form 
8966-C is a cover sheet for those submitting a paper version of Form 
8966.
    Form: 8957, 8966, 8966-C, 8809-I, 8508 I.
    Affected Public: Businesses or other for profits.
    Estimated Number of Respondents: 5,561,180.
    Frequency of Response: Annually.
    Estimated Total Number of Annual Responses: 5,561,180.
    Estimated Time per Response: Form 8957: 8.14 hours; Form 8966: .42 
hours; Form 8966-C: .12 hours; Form 8809-I: 3.36 hours; Form 8508 I: 
4.29 hours.
    Estimated Total Annual Burden Hours: 2,912,282 hours.

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

    Dated: November 27, 2018.
Jennifer P. Quintana,
Treasury PRA Clearance Officer.
[FR Doc. 2018-26039 Filed 11-29-18; 8:45 am]
 BILLING CODE 4830-01-P



                                              61722                       Federal Register / Vol. 83, No. 231 / Friday, November 30, 2018 / Notices

                                              expires 16 Mar 2021 (individual) [SDGT]                    Designated pursuant to section 1(b)(i) of          Office of Management and Budget
                                              [IRGC] [IFSR] (Linked To: ISLAMIC                       E.O. 13582 for having materially assisted,            (OMB) for review and clearance in
                                              REVOLUTIONARY GUARD CORPS (IRGC)-                       sponsored, or provided financial, material, or        accordance with the Paperwork
                                              QODS FORCE).                                            technological support for, or goods or
                                                                                                      services in support of, SYRIAN COMPANY
                                                                                                                                                            Reduction Act of 1995, on or after the
                                                 Designated pursuant to section 1(d)(i) of
                                              E.O. 13224 for assisting in, sponsoring, or             FOR OIL TRANSPORT, an entity identified               date of publication of this notice. The
                                              providing financial, material, or                       as meeting the definition of the Government           public is invited to submit comments on
                                              technological support for, or financial or              of Syria as set forth in section 8(d) of E.O.         these requests.
                                              other services to or in support of, Iran’s              13582 and section 542.305 of the Syrian               DATES: Comments should be received on
                                              ISLAMIC REVOLUTIONARY GUARD                             Sanctions Regulations, 31 CFR part 542.               or before December 31, 2018 to be
                                              CORPS–QODS FORCE, an entity whose                          3. MB BANK (f.k.a. BANK MELLI IRAN                 assured of consideration.
                                              property and interests in property are                  ZAO; a.k.a. JOINT STOCK COMPANY ’MIR
                                              blocked pursuant to E.O. 13224.                         BUSINESS BANK’; a.k.a. JSC ’MB BANK’;                 ADDRESSES: Send comments regarding
                                                                                                      a.k.a. MB BANK, AO; a.k.a. MIR BIZNES                 the burden estimate, or any other aspect
                                              Entities                                                BANK; a.k.a. MIR BIZNES BANK, AO; a.k.a.              of the information collection, including
                                                 1. GLOBAL VISION GROUP (a.k.a.                       MIR BUSINESS BANK (Cyrillic: VBH                      suggestions for reducing the burden, to
                                              LIMITED LIABILITY COMPANY GLOBAL                        <BPYTC <FYR); a.k.a. MIR BUSINESS BANK                (1) Office of Information and Regulatory
                                              CONCEPTS GROUP (Cyrillic: J<OTCNDJ C                    ZAO), 9/1 ul Mashkova, Moscow 105062,                 Affairs, Office of Management and
                                              JUHFYBXTYYJQ JNDTNCNDTYYJCNM>                           Russia; Russia; 9/1 Mashkova St., Moscow              Budget, Attention: Desk Officer for
                                              UKJ<FKMYST RJYWTGWBB UHEGG); a.k.a.                     105062, Russia; 6a Lenin Square Bld. A,               Treasury, New Executive Office
                                              ‘‘LLC GKG’’ (Cyrillic: ‘‘JJJ URU’’)), Office I          Astrakhan 414000, Russia; SWIFT/BIC
                                                                                                      MRBBRUMM; website www.mbbru.com;
                                                                                                                                                            Building, Room 10235, Washington, DC
                                              Room 7, Building 3, House 22, Staromonetny
                                              Lane, Moscow 119180, Russia; Russia;                    Additional Sanctions Information—Subject              20503, or email at OIRA_Submission@
                                              Staromonetne STR 22/3, Moscow, Russia;                  to Secondary Sanctions; All Offices                   OMB.EOP.gov and (2) Treasury PRA
                                              Additional Sanctions Information—Subject                Worldwide [SDGT] [SYRIA] [IFSR] (Linked               Clearance Officer, 1750 Pennsylvania
                                              to Secondary Sanctions Pursuant to the                  To: BANK MELLI IRAN; Linked To: GLOBAL                Ave. NW, Suite 8142, Washington, DC
                                              Hizballah Financial Sanctions Regulations;              VISION GROUP).                                        20220, or email at PRA@treasury.gov.
                                              alt. Additional Sanctions Information—                     Designated pursuant to section 1(b)(i) of          FOR FURTHER INFORMATION CONTACT:
                                              Subject to Secondary Sanctions [SDGT]                   E.O. 13582 for having materially assisted,
                                                                                                                                                            Copies of the submissions may be
                                              [SYRIA] [IRGC] [IFSR] (Linked To: BANIAS                sponsored, or provided financial, material, or
                                              REFINERY COMPANY; Linked To:                            technological support for, or goods or                obtained from Jennifer Leonard by
                                              ALCHWIKI, Mhd Amer).                                    services in support of, GLOBAL VISION                 emailing PRA@treasury.gov, calling
                                                 Designated pursuant to section 1(b)(i) of            GROUP, an entity whose property and                   (202) 622–0489, or viewing the entire
                                              E.O. 13582 for having materially assisted,              interests in property are blocked pursuant to         information collection request at
                                              sponsored, or provided financial, material, or          E.O. 13582.                                           www.reginfo.gov.
                                              technological support for, or goods or                     4. TADBIR KISH MEDICAL AND
                                                                                                                                                            SUPPLEMENTARY INFORMATION:
                                              services in support of, BANIAS REFINERY                 PHARMACEUTICAL COMPANY (a.k.a.
                                              COMPANY, an entity identified as meeting                TADBIR KISH MEDICAL AND                               Internal Revenue Service (IRS)
                                              the definition of the Government of Syria as            PHARMACEUTICAL CO.; a.k.a. TADBIR TED
                                              set forth in section 8(d) of E.O. 13582 and             VA DAROYE KISH), Iran; Unit A103, 1st                    Title: Notice Concerning Fiduciary
                                              section 542.305 of the Syrian Sanctions                 Floor, Padena Complex, Iran Blvd., Kish,              Relationship/Notice Concerning
                                              Regulations, 31 CFR part 542.                           Iran; Unit A301, 1st Floor, Padena Complex,           Fiduciary Relationship of Financial
                                                 Also designated pursuant to section 1(b)(i)          Iran Blvd., Kish, Iran; Unit 301, 3rd Floor,          Institution.
                                              of E.O. 13582 for having materially assisted,           Sadaf Tower, Kish, Iran [SYRIA] (Linked To:              OMB Control Number: 1545–0013.
                                              sponsored, or provided financial, material, or          GLOBAL VISION GROUP).                                    Type of Review: Extension without
                                              technological support for, or goods or                     Designated pursuant to section 1(b)(i) of          change of a currently approved
                                              services in support of, CENTRAL BANK OF                 E.O. 13582 for having materially assisted,            collection.
                                              SYRIA, an entity identified as meeting the              sponsored, or provided financial, material, or           Description: Form 56 is used to
                                              definition of the Government of Syria as set            technological support for, or goods or
                                              forth in section 8(d) of E.O. 13582 and
                                                                                                                                                            inform the IRS that a person in acting
                                                                                                      services in support of, GLOBAL VISION
                                              section 542.305 of the Syrian Sanctions                 GROUP, an entity whose property and                   for another person in a fiduciary
                                              Regulations, 31 CFR part 542.                           interests in property are blocked pursuant to         capacity so that the IRS may mail tax
                                                 Also designated pursuant to section 1(c) of          E.O. 13582.                                           notices to the fiduciary concerning the
                                              E.O. 13224 for being owned or controlled by,                                                                  person for whom he/she is acting. The
                                                                                                        Dated: November 27, 2018.
                                              Mhd Amer ALCHWIKI, an individual whose                                                                        data is used to ensure that the fiduciary
                                              property and interests in property are                  Andrea M. Gacki,
                                                                                                                                                            relationship is established or terminated
                                              blocked pursuant to E.O. 13224.                         Director, Office of Foreign Assets Control.           and to mail or discontinue mailing
                                                 2. PROMSYRIOIMPORT (a.k.a. FEDERAL                   [FR Doc. 2018–26077 Filed 11–29–18; 8:45 am]          designated tax notices to the fiduciary.
                                              STATE UNITARY ENTERPRISE FOREIGN
                                              ECONOMIC ASSOCIATION
                                                                                                      BILLING CODE 4810–AL–P                                The filing of Form 56–F by a fiduciary
                                              PROMSYRIOIMPORT; a.k.a.                                                                                       (FDIC or other federal agency acting as
                                              PROMSYRIOIMPORT FOREIGN ECONOMIC                                                                              a receiver or conservator of a failed
                                              ASSOCIATION S.O.C.; a.k.a. VO                           DEPARTMENT OF THE TREASURY                            financial institution (bank or thrift)
                                              PROMSYRIEIMPORT (Cyrillic: DJ                                                                                 gives the IRS the necessary information
                                              GHJVCSHMTBVGJHN); a.k.a. VO                             Agency Information Collection
                                                                                                                                                            to submit send letters, notices, and
                                              PROMSYRIEIMPORT FGUP; a.k.a. VO                         Activities; Submission for OMB
                                                                                                                                                            notices of tax liability to the federal
                                              PROMSYRIOIMPORT), d. 13 str. 4, bulvar                  Review; Comment Request; Multiple
                                                                                                                                                            fiduciary now in charge of the financial
                                              Novinski, Moscow 121099, Russia; 13                     IRS Information Collection Requests
                                                                                                                                                            institution rather than sending the
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                                              Novinski Boulevard, Moscow 121834, Russia;
                                              Novinskiy Boulevard 13, Building 4, Moscow              AGENCY: Departmental Offices, U.S.                    notice, etc. to the institution’s last
                                              123995, Russia; Novinsky bld. 13, build 4,              Department of the Treasury.                           known address.
                                              Moscow 121099, Russia; Government Gazette               ACTION: Notice.                                          Form: 56, 56–F.
                                              Number 01860331; Registration Number                                                                             Affected Public: Businesses or other
                                              1027700499903 (Russia); Tax ID No.                      SUMMARY:  The Department of the                       for-profits.
                                              7704140399 (Russia) [SYRIA] (Linked To:                 Treasury will submit the following                       Estimated Number of Respondents:
                                              SYRIAN COMPANY FOR OIL TRANSPORT).                      information collection requests to the                25,000.


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                                                                          Federal Register / Vol. 83, No. 231 / Friday, November 30, 2018 / Notices                                           61723

                                                 Frequency of Response: On occasion.                    OMB Control Number: 1545–0238.                        Estimated Total Annual Burden
                                                 Estimated Total Number of Annual                       Type of Review: Revision of a                       Hours: 411,744.
                                              Responses: 173,944.                                     currently approved collection.                          Title: Form 8693—Low-Income
                                                 Estimated Time per Response: 2.01                      Description: Section 6041 of the                    Housing Credit Disposition Bond or
                                              hours.                                                  Internal Revenue Code requires payers                 Treasury Direct Account Application.
                                                 Estimated Total Annual Burden                        of certain gambling winnings to report                  OMB Control Number: 1545–1029.
                                              Hours: 349,786.                                         them to IRS. If applicable, section                     Type of Review: Extension without
                                                 Title: Annual Summary and                            3402(g) and section 3406 require tax                  change of a currently approved
                                              Transmittal of U.S. Information Returns.                withholding on these winnings. We use                 collection.
                                                 OMB Control Number: 1545–0108.                       the information to ensure taxpayers’                    Description: Form 8693 is needed per
                                                 Type of Review: Extension without                    reporting compliance.                                 IRC section 42(j)(6) to post bond or
                                              change of a currently approved                            Form: W–2G, W–2.                                    establish a Treasury Direct Account and
                                              collection.                                               Affected Public: Individuals or                     waive the recapture requirements under
                                                 Description: Sections 408(i), 6041                   Households.                                           section 42(j) for certain disposition of a
                                              through 6045, 6047, 6049, 6050A,                          Estimated Number of Respondents:                    building on which the low-income
                                              6050B, 6050D, 6050E, 6050H, 6050J,                      15,349,567.                                           housing credit was claimed. Internal
                                              6050N, and 6050P of the Internal                          Frequency of Response: On occasion.                 Revenue regulations section 301.7101–1
                                              Revenue Code (IRC), provide for the                       Estimated Total Number of Annual                    requires that the posting of a bond must
                                              filing of information returns to report                 Responses: 15,349,567.                                be done on the appropriate form as
                                              the payment of certain types of income,                   Estimated Time per Response: .41                    determined by the Internal Revenue
                                              mortgage interest, and IRA                              hours.                                                Service.
                                              contributions. Regulation section                         Estimated Total Annual Burden                         Form: 8693.
                                              1.6041–1(a)(2) provides that the                        Hours: 6,293,323.                                       Affected Public: Businesses or other
                                              transmittal of paper Form 1097, 1098,                     Title: Returns Required on Magnetic                 for-profits.
                                              1098–F, 1099, 1099–LS, 1099–SB, 3921,                   Media.                                                  Estimated Number of Respondents:
                                              3922, 5498, and W–2G shall be made                        OMB Control Number: 1545–0957.                      1,000.
                                              with Form 1096, Annual Summary and                        Type of Review: Extension without                     Frequency of Response: On occasion.
                                              Transmittal of U.S. Information Returns.                change of a currently approved                          Estimated Total Number of Annual
                                                 Form: 1096.                                          collection.                                           Responses: 667.
                                                 Affected Public: Businesses or other                   Description: Certain filers of                        Estimated Time per Response: 5.38
                                              for-profits.                                            information returns are required by law               hours.
                                                                                                      to file on magnetic media. In some                      Estimated Total Annual Burden
                                                 Estimated Number of Respondents:
                                                                                                      instances, waivers from this                          Hours: 3,589.
                                              5,640,300.
                                                 Frequency of Response: Annually.                     requirement are necessary and justified.                Title: TD 8316 Cooperative Housing
                                                 Estimated Total Number of Annual                     Form 8508 is submitted by the filer and               Corporations.
                                              Responses: 5,640,300.                                   provides information on which IRS will                  OMB Control Number: 1545–1041.
                                                 Estimated Time per Response: .23                     base its waiver determination.                          Type of Review: Extension without
                                              hours.                                                    Form: 8508.                                         change of a currently approved
                                                 Estimated Total Annual Burden                          Affected Public: Businesses or other                collection.
                                              Hours: 1,297,269.                                       for-profits.                                            Description: This document contains
                                                                                                        Estimated Number of Respondents:                    previously approved amendments to the
                                                 Title: Certain Government Payments.                  1,000.                                                Income Tax Regulations under section
                                                 OMB Control Number: 1545–0120.                         Frequency of Response: On occasion.                 216 of the Internal Revenue Code of
                                                 Type of Review: Extension without                      Estimated Total Number of Annual                    1986, relating to cooperative housing
                                              change of a currently approved                          Responses: 1,000.                                     corporations. Section 216 of the Code
                                              collection.                                               Estimated Time per Response: Time                   was amended by the Tax Reform Act of
                                                 Description: Form 1099–G is used by                  per response.                                         1986. The regulations provide
                                              governments (primarily state and local)                   Estimated Total Annual Burden                       cooperative housing corporations and
                                              to report to the IRS (and notify                        Hours: 750.                                           tenant-stockholders with guidance
                                              recipients of) certain payments (e.g.,                                                                        needed to comply with the law.
                                                                                                        Title: Form 1099–S—Proceeds From
                                              unemployment compensation and                                                                                   Form: None.
                                                                                                      Real Estate Transactions.
                                              income tax refunds). IRS uses the                         OMB Control Number: 1545–0997.                        Affected Public: Businesses or other
                                              information to insure that the income is                  Type of Review: Extension without                   for-profits.
                                              being properly reported by the                          change of a currently approved                          Estimated Number of Respondents:
                                              recipients on their returns.                            collection.                                           2,500.
                                                 Form: 1099–G.                                          Description: Form 1099–S is used by                   Frequency of Response: Annually.
                                                 Affected Public: State, Local, and                   the real estate reporting person to report              Estimated Total Number of Annual
                                              Tribal Governments.                                     proceeds from a real estate transaction               Responses: 2,500.
                                                 Estimated Number of Respondents:                     to the IRS.                                             Estimated Time per Response: .5
                                              1,900.                                                    Form: 1099–S.                                       hours.
                                                 Frequency of Response: Annually.                       Affected Public: Businesses or other                  Estimated Total Annual Burden
                                                 Estimated Total Number of Annual                     for-profits.                                          Hours: 1,250.
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                                              Responses: 82,364,600.                                    Estimated Number of Respondents:                      Title: Notice of Plan Merger or
                                                 Estimated Time per Response: .30                     75,000.                                               Consolidation, Spinoff, or Transfer of
                                              hours.                                                    Frequency of Response: Annually.                    Plan Assets or Liabilities; Notice of
                                                 Estimated Total Annual Burden                          Estimated Total Number of Annual                    Qualified Separate Lines of Business.
                                              Hours: 24,709,380.                                      Responses: 2,573,400.                                   OMB Control Number: 1545–1225.
                                                 Title: Form W–2G—Certain Gambling                      Estimated Time per Response: .16                      Type of Review: Revision of a
                                              Winnings.                                               hours.                                                currently approved collection.


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                                              61724                       Federal Register / Vol. 83, No. 231 / Friday, November 30, 2018 / Notices

                                                 Description: Plan administrators are                   Estimated Total Number of Annual                       OMB Control Number: 1545–1519.
                                              required to notify IRS of any plan                      Responses: 3,500.                                        Type of Review: Revision of a
                                              mergers, consolidations, spinoffs, or                     Estimated Time per Response: .25                    currently approved collection.
                                              transfers of plan assets or liabilities to              hours.                                                   Description: Under the terms of IRC
                                              another plan. Employers are required to                   Estimated Total Annual Burden                       sections 7702B and 101g, qualified long-
                                              notify IRS of separate lines of business                Hours: 875.                                           term care and accelerated death benefits
                                              for their deferred compensation plans.                    Title: Requirements Respecting the                  paid to chronically ill individuals are
                                              Form 5310–A is used to make these                       Adoption or Change of Accounting                      treated as amounts received for
                                              notifications.                                          Method, Extensions of Time to Make                    expenses incurred for medical care.
                                                 Form: 5310–A.                                        Elections.                                            Amounts received on a per diem basis
                                                 Affected Public: Businesses or other                   OMB Control Number: 1545–1488.                      in excess of $175 per day are taxable.
                                              for-profits.                                              Type of Review: Extension without                   Section 6050Q requires all such
                                                 Estimated Number of Respondents:                     change of a currently approved                        amounts to be reported. Form 1099–LTC
                                              694.                                                    collection.                                           is used if any long-term care benefits,
                                                 Frequency of Response: On occasion.                    Description: This document contains                 including accelerated death benefits are
                                                 Estimated Total Number of Annual                     previously approved final regulations                 paid. Payers include insurance
                                              Responses: 694.                                         providing the procedures for requesting               companies, governmental units, and
                                                 Estimated Time per Response: 10.59                   an extension of time to make certain                  viatical settlement providers.
                                              hours.                                                  elections under the Internal Revenue                     Form: 1099 LTC.
                                                 Estimated Total Annual Burden                        Code. In addition, the regulations                       Affected Public: Businesses or other
                                              Hours: 7,347.                                           provide the standards that the                        for-profits.
                                                 Title: Tax Treatment of Salvage and                  Commissioner will use in determining                     Estimated Number of Respondents:
                                              Reinsurance.                                            whether to grant taxpayers extensions of              3,000.
                                                 OMB Control Number: 1545–1227.                       time to make certain elections including                 Frequency of Response: Annually.
                                                                                                      changes in accounting method and                         Estimated Total Number of Annual
                                                 Type of Review: Extension without
                                                                                                      accounting period.                                    Responses: 377,467.
                                              change of a currently approved
                                                                                                        Form: None.                                            Estimated Time per Response: .23
                                              collection.
                                                                                                        Affected Public: Businesses or other                hours.
                                                 Description: The regulation provides a
                                                                                                      for-profits.                                             Estimated Total Annual Burden
                                              disclosure requirement for an insurance
                                                                                                        Estimated Number of Respondents:                    Hours: 88,818.
                                              company that increases losses shown on
                                              its annual statement by the amount of                   500.                                                     Title: REG–209823–96 (TD 8791)—
                                                                                                        Frequency of Response: On occasion.                 Guidance Regarding Charitable
                                              estimated salvage recoverable taken into                  Estimated Total Number of Annual
                                              account.                                                                                                      Remainder Trusts and Special Valuation
                                                                                                      Responses: 500.                                       Rules for Transfer of Interests in Trusts.
                                                 Form: None.                                            Estimated Time per Response: 10
                                                 Affected Public: Businesses or other                                                                          OMB Control Number: 1545–1536.
                                                                                                      hours.                                                   Type of Review: Extension without
                                              for-profits.                                              Estimated Total Annual Burden                       change of a currently approved
                                                 Estimated Number of Respondents:                     Hours: 5,000.                                         collection.
                                              2,500.
                                                                                                        Title: Form 8850—Pre-Screening                         Description: A charitable remainder
                                                 Frequency of Response: Annually.
                                                                                                      Notice and Certification Request for the              trust provides for a specified periodic
                                                 Estimated Total Number of Annual
                                                                                                      Work Opportunity and Welfare-to-Work                  distribution to one or more beneficiaries
                                              Responses: 2,500.
                                                                                                      Credits.                                              for life or for a term of years with an
                                                 Estimated Time per Response: 2
                                                                                                        OMB Control Number: 1545–1500.                      irrevocable remainder interest held for
                                              hours.                                                    Type of Review: Extension without                   the benefit of charity. A contribution to
                                                 Estimated Total Annual Burden                        change of a currently approved                        a charitable remainder trust generally
                                              Hours: 5,000.                                           collection.                                           qualifies for a charitable deduction.
                                                 Title: TD 8825 (Final)—Regulations                     Description: Employers use Form                     Regulation REG–209823–96 provides an
                                              Under Section 382 of the Internal                       8850 as part of a written request to a                alternative method and guidance,
                                              Revenue Code of 1986; Application of                    state employment security agency to                   allowing a taxpayer to use a current
                                              Section 382 in Short Taxable Years and                  certify an employee as a member of a                  qualified appraisal (as defined in
                                              With Respect to Controlled Groups.                      targeted group for purposes of                        § 1.170A–13(c)(3)) from a qualified
                                                 OMB Control Number: 1545–1434.                       qualifying for the work opportunity                   appraiser (as defined in § 1.170A–
                                                 Type of Review: Extension without                    credit. The work opportunity credit                   13(c)(5)) for valuing a trust’s difficult-to-
                                              change of a currently approved                          covers individuals who begin work for                 value assets, which may reduce cost to
                                              collection.                                             the employer before July 1, 1999.                     taxpayer and offer be less burdensome.
                                                 Description: Section 382 limits the                    Form: 8850.                                         Likely respondents are business or other
                                              amount of income that can be offset by                    Affected Public: Businesses or other                for profits.
                                              loss carryovers after an ownership                      for-profits.                                             Form: None.
                                              change. These previously approved                         Estimated Number of Respondents:                       Affected Public: Businesses or other
                                              regulations provide rules for applying                  440,000.                                              for-profits.
                                              section 382 in the case of short taxable                  Frequency of Response: Annually.                       Estimated Number of Respondents:
                                              years and with respect to controlled                      Estimated Total Number of Annual                    150.
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                                              groups.                                                 Responses: 440,000.                                      Frequency of Response: Annually.
                                                 Form: None.                                            Estimated Time per Response: 7.37                      Estimated Total Number of Annual
                                                 Affected Public: Businesses or other                 hours.                                                Responses: 150.
                                              for-profits.                                              Estimated Total Annual Burden                          Estimated Time per Response: .5
                                                 Estimated Number of Respondents:                     Hours: 3,242,800.                                     hours.
                                              3,500.                                                    Title: Long-Term Care and                              Estimated Total Annual Burden
                                                 Frequency of Response: Annually.                     Accelerated Death Benefits.                           Hours: 75.


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                                                                          Federal Register / Vol. 83, No. 231 / Friday, November 30, 2018 / Notices                                         61725

                                                Title: Rev. Proc. 99–17—Mark to                       delegate (the ‘‘Secretary’’) to establish a              Form: 12311.
                                              Market Election for Commodities                         program requiring the payment of user                    Affected Public: Individuals or
                                              Dealers and Securities and Commodities                  fees for requests to the Service for letter           Households.
                                              Traders.                                                rulings, opinion letters, determination                  Estimated Number of Respondents:
                                                OMB Control Number: 1545–1641.                        letters, and similar requests. Form 8718,             6,624.
                                                Type of Review: Extension without                     User Fee for Exempt Organization                         Frequency of Response: On occasion.
                                              change of a currently approved                          Determination Letter Request, was                        Estimated Total Number of Annual
                                              collection.                                             created as a result of The Omnibus                    Responses: 6,624.
                                                Description: The revenue procedure                    Reconciliation Act of 1990 which                         Estimated Time per Response: .08
                                              prescribes the time and manner for                      requires payment of a ‘‘user fee’’ with               hours.
                                              dealers in commodities and traders in                   each application for a determination                     Estimated Total Annual Burden
                                              securities or commodities to elect to use               letter. Form 8718 provides filers with                Hours: 530.
                                              the mark-to-market method of                            the means to enclose their user fee                      Title: TD 9360 (Final)—Guidance on
                                              accounting under Sec. 475(e) or (f) of                  payment and indicate what type of                     Passive Foreign Company (PFIC)
                                              the Internal Revenue Code. The                          request they are making.                              Purging Elections.
                                              collections of information of this                         Form: 8718.                                           OMB Control Number: 1545–1965.
                                              revenue procedure are required by the                      Affected Public: Businesses or other                  Type of Review: Extension without
                                              IRS in order to facilitate monitoring                   for-profits.                                          change of a currently approved
                                              taxpayers changing accounting methods                      Estimated Number of Respondents:                   collection.
                                              resulting from making the elections                     14,376.                                                  Description: The IRS needs the
                                              under Sec. 475(e) or (f).                                  Frequency of Response: On occasion.                information to substantiate the
                                                Form: None.                                              Estimated Total Number of Annual                   taxpayer’s computation of the taxpayer’s
                                                Affected Public: Businesses or other                  Responses: 14,376.                                    share of the PFIC’s post-1986 earning
                                              for-profits.                                               Estimated Time per Response: .05                   and profits.
                                                Estimated Number of Respondents:                      hours.                                                   Form: None.
                                              1,000.                                                     Estimated Total Annual Burden                         Affected Public: Individuals or
                                                Frequency of Response: Annually.                      Hours: 719.                                           Households.
                                                Estimated Total Number of Annual                         Title: Interest Rates and Appropriate                 Estimated Number of Respondents:
                                              Responses: 1,000.                                       Foreign Loss Payment Patterns For                     250.
                                                Estimated Time per Response: .5                       Determining the Qualified Insurance                      Frequency of Response: Annually.
                                              hours.                                                  Income of Certain Controlled                             Estimated Total Number of Annual
                                                Estimated Total Annual Burden                         Corporations under Section 954(f).                    Responses: 250.
                                                                                                         OMB Control Number: 1545–1799.                        Estimated Time per Response: 1 hour.
                                              Hours: 500.
                                                                                                         Type of Review: Extension without                     Estimated Total Annual Burden
                                                Title: Form 8717 and 8717–A—User                                                                            Hours: 250.
                                                                                                      change of a currently approved
                                              Fee for Employee Plan Determination
                                                                                                      collection.                                              Title: Form 8932—Credit for
                                              Letter Request.
                                                                                                         Description: This notice provide                   Employer Differential Wage Payments.
                                                OMB Control Number: 1545–1772.                                                                                 OMB Control Number: 1545–2126.
                                                                                                      guidance on how to determine the
                                                Type of Review: Revision of a                                                                                  Type of Review: Extension without
                                                                                                      foreign loss payment patterns of a
                                              currently approved collection.                                                                                change of a currently approved
                                                                                                      foreign insurance company owned by
                                                Description: The Omnibus                                                                                    collection.
                                                                                                      U.S. shareholder for purposes of
                                              Reconciliation Act of 1990 requires                                                                              Description: Qualified employers will
                                                                                                      determining the amount of investment
                                              payment of a ‘‘user fee’’ with each                                                                           file Form 8932 to claim the credit for
                                                                                                      income earned by the insurance
                                              application for a determination letter.                                                                       qualified differential wage payments
                                                                                                      company that is not treated as Subpart
                                              Because of this requirement, the Form                                                                         paid to qualified employees after June
                                                                                                      F income under section 954(i).
                                              8717 was created to provide filers the                     Form: None.                                        17, 2008, and before January 1, 2010.
                                              means to make payment and indicate                         Affected Public: Businesses or other               Authorized under I.R.C. section 45P.
                                              the type of request.                                    for-profits.                                             Form: 8932.
                                                Form: 8717, 8717–A.                                      Estimated Number of Respondents:                      Affected Public: Businesses or other
                                                Affected Public: Businesses or other                  300.                                                  for-profits.
                                              for-profits.                                               Frequency of Response: Annually.                      Estimated Number of Respondents:
                                                Estimated Number of Respondents:                         Estimated Total Number of Annual                   21,100.
                                              40,000.                                                 Responses: 300.                                          Frequency of Response: Annually.
                                                Frequency of Response: On occasion.                      Estimated Time per Response: 1 hour.                  Estimated Total Number of Annual
                                                Estimated Total Number of Annual                         Estimated Total Annual Burden                      Responses: 21,100.
                                              Responses: 40,000.                                      Hours: 300.                                              Estimated Time per Response: 2.96
                                                Estimated Time per Response: 11.23                       Title: Repayment of a Federal                      hours.
                                              hours.                                                  Government Buyout and Possible                           Estimated Total Annual Burden
                                                Estimated Total Annual Burden                         Suspension of Severance Pay.                          Hours: 62,456.
                                              Hours: 449,340.                                            OMB Control Number: 1545–1920.                        Title: Form 5884–C—Work
                                                Title: User Fee for Exempt                               Type of Review: Extension without                  Opportunity Credit for Qualified Tax-
                                              Organization Determination Letter                       change of a currently approved                        Exempt Organizations Hiring Qualified
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                                              Request.                                                collection.                                           Veterans.
                                                OMB Control Number: 1545–1798.                           Description: Form 12311 outlines the                  OMB Control Number: 1545–2226.
                                                Type of Review: Extension without                     regulations requiring those employees                    Type of Review: Extension without
                                              change of a currently approved                          being rehired by the government and                   change of a currently approved
                                              collection.                                             received a buyout from their previous                 collection.
                                                Description: Section 7528 of the Code                 job to make repayment of the buyout                      Description: Form 5884–C, Work
                                              directs the Secretary of the Treasury or                before they will be hired again.                      Opportunity Credit for Qualified Tax-


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                                              61726                       Federal Register / Vol. 83, No. 231 / Friday, November 30, 2018 / Notices

                                              Exempt Organizations Hiring Qualified                    Estimated Total Annual Burden                        the financial institution locate any
                                              Veterans, was developed as a result of                  Hours: 2,912,282 hours.                               problem and to keep the beneficiary
                                              VOW to Hire Heroes Act of 2011, Public                    Authority: 44 U.S.C. 3501 et seq.                   informed of any action taken.
                                              Law 112–56. Section 261 of Public Law                                                                           Form: FMS–150–2, FS Form 150.1.
                                              112–56 expanded the Work Opportunity                      Dated: November 27, 2018.                             Affected Public: Businesses or other
                                              Credit to tax-exempt organizations that                 Jennifer P. Quintana,                                 for-profits.
                                              hire unemployed veterans. The tax                       Treasury PRA Clearance Officer.                         Estimated Number of Respondents:
                                              credit is a reduction in payroll taxes                  [FR Doc. 2018–26039 Filed 11–29–18; 8:45 am]          26,895.
                                              paid by the tax-exempt organization.                    BILLING CODE 4830–01–P                                  Frequency of Response: Annually.
                                              Form 5884–C allows a tax-exempt                                                                                 Estimated Total Number of Annual
                                              organization a way to claim the credit                                                                        Responses: 203,719.
                                              and provides the IRS the information to                 DEPARTMENT OF THE TREASURY                              Estimated Time per Response: .13
                                              process the tax credit.                                                                                       hours.
                                                 Form: 5884–C.                                        Agency Information Collection                           Estimated Total Annual Burden
                                                 Affected Public: Not-for-profit                      Activities; Submission for OMB                        Hours: 27,162.
                                              institutions.                                           Review; Comment Request; Multiple                       Title: Creditor’s Request for Payment
                                                 Estimated Number of Respondents:                     Bureau of the Fiscal Service                          of Treasury Securities Belonging to a
                                              60,530.                                                 Information Collection Requests                       Decedent’s Estate Being Settled Without
                                                 Frequency of Response: Annually and                  AGENCY: Departmental Offices, U.S.                    Administration.
                                              On occasion.                                            Department of the Treasury.                             OMB Control Number: 1530–0027.
                                                 Estimated Total Number of Annual                                                                             Type of Review: Revision of a
                                                                                                      ACTION: Notice.
                                              Responses: 60,530.                                                                                            currently approved collection.
                                                 Estimated Time per Response: 6.57                    SUMMARY:   The Department of the                        Description: The information is
                                              hours.                                                  Treasury will submit the following                    requested to obtain a creditor’s consent
                                                 Estimated Total Annual Burden                        information collection requests to the                to dispose of savings bonds/notes in
                                              Hours: 397,683.                                         Office of Management and Budget                       settlement of a deceased owner’s estate
                                                 Title: Form 8957—Foreign Account                     (OMB) for review and clearance in                     without administration.
                                              Tax Compliance Act (FATCA)                              accordance with the Paperwork                           Form: FS Form 1050.
                                              Registration, Form 8966—FATCA                           Reduction Act of 1995, on or after the                  Affected Public: Businesses or other
                                              Report, 8966–C, Cover Sheet for Form                    date of publication of this notice. The               for-profits.
                                              8966 Paper Submissions, Form 8809–I—                    public is invited to submit comments on                 Estimated Number of Respondents:
                                              Application for Extension of Time to                    these requests.                                       1,500.
                                              File.                                                                                                           Frequency of Response: On occasion.
                                                                                                      DATES: Comments should be received on
                                                 OMB Control Number: 1545–2246.                                                                               Estimated Total Number of Annual
                                                                                                      or before December 31, 2018 to be                     Responses: 1,500.
                                                 Type of Review: Revision of a                        assured of consideration.
                                              currently approved collection.                                                                                  Estimated Time per Response: .10
                                                                                                      ADDRESSES: Send comments regarding                    hours.
                                                 Description: Form 8957 is to be used
                                              by a foreign financial institution to                   the burden estimate, or any other aspect                Estimated Total Annual Burden
                                              apply for status as a foreign financial                 of the information collection, including              Hours: 1,500.
                                              institution as defined in IRC 1471(b)(2).               suggestions for reducing the burden, to                 Title: Application by Voluntary
                                              Form 8966 is for reporting purposes and                 (1) Office of Information and Regulatory              Guardian of Incapacitated Owner of
                                              is to be filed by foreign financial                     Affairs, Office of Management and                     United States Savings Bonds/Notes.
                                              institutions to report foreign reportable               Budget, Attention: Desk Officer for                     OMB Control Number: 1530–0031.
                                              amounts paid to their current account                   Treasury, New Executive Office                          Type of Review: Revision of a
                                              holders that are nonparticipating FFIs.                 Building, Room 10235, Washington, DC                  currently approved collection.
                                              Form 8966 is further to be filed by a                   20503, or email at OIRA_Submission@                     Description: Used by voluntary
                                              withholding agent to report US owners                   OMB.EOP.gov and (2) Treasury PRA                      guardian of incapacitated bond owner(s)
                                              of certain foreign entities regarding                   Clearance Officer, 1750 Pennsylvania                  to establish right to act of behalf of
                                              withhold-able payments made to these                    Ave. NW, Suite 8142, Washington, DC                   owner.
                                              entities. Form 8809–I is an application                 20220, or email at PRA@treasury.gov.                    Form: PD F 2513.
                                              for an extension of time to file Form                   FOR FURTHER INFORMATION CONTACT:                        Affected Public: Individuals or
                                              8966. Form 8508–I is a request for a                    Copies of the submissions may be                      Households.
                                              waiver from filing Form 8966                            obtained from Jennifer Leonard by                       Estimated Number of Respondents:
                                              electronically. Form 8966–C is a cover                  emailing PRA@treasury.gov, calling                    1,000.
                                              sheet for those submitting a paper                      (202) 622–0489, or viewing the entire                   Frequency of Response: On occasion.
                                              version of Form 8966.                                   information collection request at                       Estimated Total Number of Annual
                                                 Form: 8957, 8966, 8966–C, 8809–I,                    www.reginfo.gov.                                      Responses: 1,000.
                                              8508 I.                                                 SUPPLEMENTARY INFORMATION:
                                                                                                                                                              Estimated Time per Response: .33
                                                 Affected Public: Businesses or other                                                                       hours.
                                              for profits.                                            Bureau of the Fiscal Service (FS)                       Estimated Total Annual Burden
                                                 Estimated Number of Respondents:                        Title: Trace Request for EFT                       Hours: 333.
                                              5,561,180.                                              Payments.                                               Title: Application for Issue of United
amozie on DSK3GDR082PROD with NOTICES1




                                                 Frequency of Response: Annually.                        OMB Control Number: 1530–0002.                     States Mortgage Guaranty Insurance
                                                 Estimated Total Number of Annual                        Type of Review: Revision of a                      Company Tax and Loss Bonds.
                                              Responses: 5,561,180.                                   currently approved collection.                          OMB Control Number: 1530–0052.
                                                 Estimated Time per Response: Form                       Description: Used to notify the                      Type of Review: Revision of a
                                              8957: 8.14 hours; Form 8966: .42 hours;                 financial institutions that a beneficiary             currently approved collection.
                                              Form 8966–C: .12 hours; Form 8809–I:                    has claimed non-receipt of credit for a                 Description: Submitted by companies
                                              3.36 hours; Form 8508 I: 4.29 hours.                    payment. The form is designed to help                 engaged in the business of writing


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Document Created: 2018-11-30 04:36:32
Document Modified: 2018-11-30 04:36:32
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.
DatesComments should be received on or before December 31, 2018 to be assured of consideration.
ContactCopies 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 Citation83 FR 61722 

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