83 FR 62402 - Proposed Collection; Comment Request for Regulation Project

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 83, Issue 232 (December 3, 2018)

Page Range		62402-62403
FR Document		2018-26208

The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on continuing information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning qualified plug-in electric vehicle credit.

Federal Register, Volume 83 Issue 232 (Monday, December 3, 2018)

[Federal Register Volume 83, Number 232 (Monday, December 3, 2018)]
[Notices]
[Pages 62402-62403]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2018-26208]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Regulation Project

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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SUMMARY: The Internal Revenue Service, as part of its continuing effort 
to reduce paperwork and respondent burden, invites the general public 
and other Federal agencies to take this opportunity to comment on 
continuing information collections, as required by the Paperwork 
Reduction Act of 1995. The IRS is soliciting comments concerning 
qualified plug-in electric vehicle credit.

DATES: Written comments should be received on or before February 1, 
2019 to be assured of consideration.

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

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

SUPPLEMENTARY INFORMATION: 
    Title: Qualified Plug-in Electric Vehicle Credit (Notice 2009-89, 
as modified by Notice 2012-54).
    OMB Number: 1545-2137.
    Form Number: 8936.
    Abstract: Notice 2009-54 sets forth interim guidance, pending the 
issuance of regulations, relating to the qualified plug-in electric 
drive motor vehicle credit under Sec.  30D of the Internal Revenue 
Code, as in effect for vehicles acquired after December 31,2009. Notice 
2012-54 modifies Notice 2009-89, by providing a new address to which a 
vehicle manufacturer (or, in the case of a foreign vehicle 
manufacturer, its domestic distributor) must send vehicle 
certifications and quarterly reports under Notice 2009-89.
    Form 8936, is used for tax years beginning after 2008, to figure 
the credit for qualified plug-in electric drive motor vehicles placed 
in service during your tax year. The credit attributable to depreciable 
property (vehicles used for business or investment purposes) is treated 
as a general business credit. Any credit not attributable to 
depreciable property is treated as a personal credit.
    Current Actions: There are changes being made to the burden 
associated with the collection.
    Type of Review: Revision of a currently approved collection.
    Affected Public: Individual, Businesses, and other for-profit 
organizations.
    Notice 2012-54:
    Estimated Number of Respondents: 12.
    Estimated Time per Respondent: 24 hours.
    Estimated Total Annual Burden Hours: 280.

[[Page 62403]]

    Form 8936:
    Estimated Number of Respondents: 500.
    Estimated Time per Respondent: 7 hours.
    Estimated Total Annual Burden Hours: 35,000.
    The following paragraph applies to all of the collections of 
information covered by this notice.
    An agency may not conduct or sponsor, and a person is not required 
to respond to, a collection of information unless the collection of 
information displays a valid OMB control number. Books or records 
relating to a collection of information must be retained as long as 
their contents may become material in the administration of any 
internal revenue law. Generally, tax returns and tax return information 
are confidential, as required by 26 U.S.C. 6103.
    Request for Comments: Comments submitted in response to this notice 
will be summarized and/or included in the request for OMB approval. All 
comments will become a matter of public record. Comments are invited 
on: (a) Whether the collection of information is necessary for the 
proper performance of the functions of the agency, including whether 
the information shall have practical utility; (b) the accuracy of the 
agency's estimate of the burden of the collection of information; (c) 
ways to enhance the quality, utility, and clarity of the information to 
be collected; (d) ways to minimize the burden of the collection of 
information on respondents, including through the use of automated 
collection techniques or other forms of information technology; and (e) 
estimates of capital or start-up costs and costs of operation, 
maintenance, and purchase of services to provide information.

    Approved: November 28, 2018.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2018-26208 Filed 11-30-18; 8:45 am]
 BILLING CODE 4830-01-P

62402 Federal Register / Vol. 83, No. 232 / Monday, December 3, 2018 / Notices

DEPARTMENT OF THE TREASURY Affected Public: Businesses and other paperwork and respondent burden,
for-profit organizations, Not-for-profit invites the general public and other
Internal Revenue Service institutions. Federal agencies to take this
Estimated Number of Responses: opportunity to comment on continuing
Proposed Extension of Information 71,252,326. information collections, as required by
Collection Request Submitted for Estimated Time per Response: Less the Paperwork Reduction Act of 1995.
Public Comment than 1 minute. The IRS is soliciting comments
Estimated Total Annual Burden concerning qualified plug-in electric
AGENCY: Internal Revenue Service (IRS),
Hours: 431,553 hours. vehicle credit.
Treasury.
The following paragraph applies to all DATES: Written comments should be
ACTION: Notice and request for of the collections of information covered received on or before February 1, 2019
comments. by this notice: to be assured of consideration.
An agency may not conduct or ADDRESSES: Direct all written comments
SUMMARY: The Internal Revenue Service, sponsor, and a person is not required to
as part of its continuing effort to reduce to Laurie Brimmer, Internal Revenue
respond to, a collection of information Service, Room 6529, 1111 Constitution
paperwork and respondent burden, unless the collection of information
invites the general public and other Avenue NW, Washington, DC 20224.
displays a valid OMB control number.
Federal agencies to take this FOR FURTHER INFORMATION CONTACT:
Books or records relating to a collection
opportunity to comment on information Requests for additional information or
of information must be retained as long
collections, as required by the copies of the form should be directed to
as their contents may become material
Paperwork Reduction Act of 1995. Kerry Dennis, at (202) 317–5751 or
in the administration of any internal
Currently, the IRS is soliciting Internal Revenue Service, Room 6529,
revenue law. Generally, tax returns and 1111 Constitution Avenue NW,
comments concerning TD 9575, tax return information are confidential,
regulations regarding disclosure of the Washington, DC 20224, or through the
as required by 26 U.S.C. 6103. internet, at Kerry.Dennis@irs.gov.
summary of benefits and coverage and Request for Comments: Comments
the uniform glossary for group health submitted in response to this notice will SUPPLEMENTARY INFORMATION:
plans and health insurance coverage in Title: Qualified Plug-in Electric
be summarized and/or included in the
the group and individual markets under Vehicle Credit (Notice 2009–89, as
request for OMB approval. All
the Patient Protection and Affordable modified by Notice 2012–54).
comments will become a matter of OMB Number: 1545–2137.
Care Act. public record. Comments are invited on: Form Number: 8936.
DATES: Written comments should be (a) Whether the collection of Abstract: Notice 2009–54 sets forth
received on or before February 1, 2019 information is necessary for the proper interim guidance, pending the issuance
to be assured of consideration. performance of the functions of the of regulations, relating to the qualified
ADDRESSES: Direct all written comments agency, including whether the plug-in electric drive motor vehicle
to Laurie Brimmer, Internal Revenue information shall have practical utility; credit under § 30D of the Internal
Service, Room 6529, 1111 Constitution (b) the accuracy of the agency’s estimate Revenue Code, as in effect for vehicles
Avenue NW, Washington, DC 20224. of the burden of the collection of acquired after December 31,2009. Notice
FOR FURTHER INFORMATION CONTACT: information; (c) ways to enhance the 2012–54 modifies Notice 2009–89, by
Requests for additional information or quality, utility, and clarity of the providing a new address to which a
copies of the form and instructions information to be collected; (d) ways to vehicle manufacturer (or, in the case of
should be directed to Charles G. Daniel minimize the burden of the collection of a foreign vehicle manufacturer, its
at (202) 317–5754, at Internal Revenue information on respondents, including domestic distributor) must send vehicle
Service, Room 6529, 1111 Constitution through the use of automated collection certifications and quarterly reports
Avenue NW, Washington, DC 20224, or techniques or other forms of information under Notice 2009–89.
through the internet at technology; and (e) estimates of capital Form 8936, is used for tax years
Charles.G.Daniel@irs.gov. or start-up costs and costs of operation, beginning after 2008, to figure the credit
maintenance, and purchase of services for qualified plug-in electric drive motor
SUPPLEMENTARY INFORMATION:
to provide information. vehicles placed in service during your
Title: Affordable Care Act Uniform
Explanation of Coverage Documents. Approved: November 27, 2018. tax year. The credit attributable to
OMB Number: 1545–2229. Laurie Brimmer, depreciable property (vehicles used for
Regulation Number: TD 9575. Senior Tax Analyst.
business or investment purposes) is
Abstract: This document contains treated as a general business credit. Any
[FR Doc. 2018–26162 Filed 11–30–18; 8:45 am]
regulations regarding disclosure of the credit not attributable to depreciable
BILLING CODE 4830–01–P
summary of benefits and coverage and property is treated as a personal credit.
Current Actions: There are changes
the uniform glossary for group health
being made to the burden associated
plans and health insurance coverage in DEPARTMENT OF THE TREASURY
with the collection.
the group and individual markets under Type of Review: Revision of a
the Patient Protection and Affordable Internal Revenue Service
currently approved collection.
Care Act. This document implements Affected Public: Individual,
the disclosure requirements to help Proposed Collection; Comment
Request for Regulation Project Businesses, and other for-profit
plans and individuals better understand
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organizations.
their health coverage, as well as other AGENCY: Internal Revenue Service (IRS), Notice 2012–54:
coverage options. Treasury. Estimated Number of Respondents:
Current Actions: There are no changes ACTION: Notice and request for 12.
being made to the regulation at this comments. Estimated Time per Respondent: 24
time. hours.
Type of Review: Extension of a SUMMARY: The Internal Revenue Service, Estimated Total Annual Burden
previously approved collection. as part of its continuing effort to reduce Hours: 280.

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Federal Register / Vol. 83, No. 232 / Monday, December 3, 2018 / Notices 62403

Form 8936: DEPARTMENT OF THE TREASURY Affected Public: Individuals or
Estimated Number of Respondents: households, business or other for-profit
500. Internal Revenue Service organizations, and not-for-profit
institutions.
Estimated Time per Respondent: 7 Proposed Collection; Comment
Estimated Number of Responses:
hours. Request for Notice 97–34
5,000.
Estimated Total Annual Burden AGENCY: Internal Revenue Service (IRS), Estimated Time per Response: 45
Hours: 35,000. Treasury. mins.
The following paragraph applies to all ACTION: Notice and request for Estimated Total Annual Burden
of the collections of information covered comments. Hours: 3,750.
by this notice. The following paragraph applies to all
SUMMARY: The Internal Revenue Service
An agency may not conduct or (IRS), as part of its continuing effort to of the collections of information covered
sponsor, and a person is not required to reduce paperwork and respondent by this notice:
respond to, a collection of information burden, invites the general public and An agency may not conduct or
unless the collection of information other Federal agencies to take this sponsor, and a person is not required to
displays a valid OMB control number. opportunity to comment on information respond to, a collection of information
Books or records relating to a collection collections, as required by the unless the collection of information
of information must be retained as long Paperwork Reduction Act of 1995. The displays a valid OMB control number.
as their contents may become material IRS is soliciting comments concerning Books or records relating to a
in the administration of any internal Information Reporting on Transactions collection of information must be
revenue law. Generally, tax returns and With Foreign Trusts and on Large retained as long as their contents may
tax return information are confidential, Foreign Gifts. become material in the administration
as required by 26 U.S.C. 6103. DATES: Written comments should be of any internal revenue law. Generally,
Request for Comments: Comments received on or before February 1, 2019 tax returns and tax return information
submitted in response to this notice will to be assured of consideration. are confidential, as required by 26
be summarized and/or included in the ADDRESSES: Direct all written comments U.S.C. 6103.
request for OMB approval. All to Laurie Brimmer, Internal Revenue Request for Comments: Comments
comments will become a matter of Service, Room 6526, 1111 Constitution submitted in response to this notice will
public record. Comments are invited on: Avenue NW, Washington, DC 20224. be summarized and/or included in the
(a) Whether the collection of FOR FURTHER INFORMATION CONTACT: request for OMB approval. Comments
information is necessary for the proper Requests for additional information or will be of public record. Comments are
performance of the functions of the copies of this notice should be directed invited on: (a) Whether the collection of
agency, including whether the to Martha R. Brinson, at (202)317–5753, information is necessary for the proper
information shall have practical utility; or at Internal Revenue Service, Room performance of the functions of the
(b) the accuracy of the agency’s estimate 6526, 1111 Constitution Avenue NW, agency, including whether the
of the burden of the collection of Washington, DC 20224, or through the information has practical utility; (b) the
information; (c) ways to enhance the internet at Martha.R.Brinson@irs.gov. accuracy of the agency’s estimate of the
quality, utility, and clarity of the SUPPLEMENTARY INFORMATION: burden of the collection of information;
information to be collected; (d) ways to Title: Information Reporting on (c) ways to enhance the quality, utility,
minimize the burden of the collection of Transactions With Foreign Trusts and and clarity of the information to be
information on respondents, including on Large Foreign Gifts. collected; (d) ways to minimize the
through the use of automated collection OMB Number: 1545–1538. burden of the collection of information
techniques or other forms of information Notice Number: Notice 97–34. on or other forms of information
technology; and (e) estimates of capital Abstract: Notice 97–34 provides technology; and (e) estimates of capital
or start-up costs and costs of operation, guidance on the foreign trust and or start-up costs and costs of operation,
maintenance, and purchase of services foreign gift information reporting maintenance, and purchase of services
to provide information. provisions contained in the Small to provide information.
Approved: November 28, 2018. Business Job Protection Act of 1996. Approved: November 26, 2018.
Current Actions: There is no change to
Laurie Brimmer, Laurie Brimmer,
the paperwork burden previously
Senior Tax Analyst. approved by OMB. Senior Tax Analyst.
[FR Doc. 2018–26208 Filed 11–30–18; 8:45 am] Type of Review: Extension of a [FR Doc. 2018–26161 Filed 11–30–18; 8:45 am]
BILLING CODE 4830–01–P currently approved collection. BILLING CODE 4830–01–P
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Document Created: 2018-12-01 00:56:44
Document Modified: 2018-12-01 00:56:44

Category		Regulatory Information
Collection		Federal Register
sudoc Class		AE 2.7: GS 4.107: AE 2.106:
Publisher		Office of the Federal Register, National Archives and Records Administration
Section		Notices
Action		Notice and request for comments.
Dates		Written comments should be received on or before February 1, 2019 to be assured of consideration.
Contact		Requests for additional information or copies of the form should be directed to Kerry Dennis, at (202) 317- 5751 or Internal Revenue Service, Room 6529, 1111 Constitution Avenue NW, Washington, DC 20224, or through the internet, at [email protected]
FR Citation		83 FR 62402

83 FR 62402 - Proposed Collection; Comment Request for Regulation Project

DEPARTMENT OF THE TREASURYInternal Revenue Service

Federal Register Volume 83, Issue 232 (December 3, 2018)

DEPARTMENT OF THE TREASURY
Internal Revenue Service