83 FR 9577 - Proposed Collection; Comment Request for Form 8453-FE, Form 8453-EMP, 8879-F and Form 8879-EMP

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 83, Issue 44 (March 6, 2018)

The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning Form 8453-FE, U.S. Estate or Trust Declaration and Signature for an IRS e-file Return; Form 8453-EMP, Employment Tax Declaration for an IRS e-file Return; 8879-F, IRS e-file Signature Authorization for Form 1041 and Form 8879-EMP, IRS e-file Signature Authorization for Forms 940, 940-PR, 941, 941-PR, 941-SS, 943, 943-PR, 944, and 945.

[Federal Register Volume 83, Number 44 (Tuesday, March 6, 2018)]
[Notices]
[Pages 9577-9578]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2018-04451]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Form 8453-FE, Form 8453-
EMP, 8879-F and Form 8879-EMP

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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SUMMARY: The Internal Revenue Service, as part of its continuing effort 
to reduce paperwork and respondent burden, invites the general public 
and other Federal agencies to take this opportunity to comment on 
proposed and/or continuing information collections, as required by the 
Paperwork Reduction Act of 1995. The IRS is soliciting comments 
concerning Form 8453-FE, U.S. Estate or Trust Declaration and Signature 
for an IRS e-file Return; Form 8453-EMP, Employment Tax Declaration for 
an IRS e-file Return; 8879-F, IRS e-file Signature Authorization for 
Form 1041 and Form 8879-EMP, IRS e-file Signature Authorization for 
Forms 940, 940-PR, 941, 941-PR, 941-SS, 943, 943-PR, 944, and 945.

DATES: Written comments should be received on or before May 7, 2018 to 
be assured of consideration.

ADDRESSES: Direct all written comments to Laurie Brimmer, Internal 
Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 
20224.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the form and instructions should be directed to Sara 
Covington, (202) 317-6038, Internal Revenue Service, Room 6526, 1111 
Constitution Avenue NW, Washington, DC 20224 or through the internet at 
[email protected].

SUPPLEMENTARY INFORMATION: 
    Title: U.S. Estate of Trust Income Tax Declaration and Signature 
for Electronic and Magnetic Media Filing.
    OMB Number: 1545-0967.
    Form Number: 8453-FE.
    Abstract: Form 8453-FE is used to authenticate the electronic Form 
1041, U.S. Income Tax Return for Estates and Trusts, authorize the 
electronic filer to transmit via a third-party transmitter, and 
authorize an electronic fund withdrawal for payment of federal taxes 
owed.
    Estimated Number of Respondents: 2,150,000.
    Estimated Time per Response: 3 hours, 5 minutes.
    Estimated Total Annual Burden Hours: 6,622,000.

    Title: Employment Tax Declaration for an IRS e-file Return.
    OMB Number: 1545-0967.
    Form Numbers: 8453-EMP.
    Abstract: Form 8453-EMP will be used to authenticate an electronic 
employment tax form, authorize the electronic return originator (ERO), 
if any, to transmit via a third-party transmitter; authorize the 
intermediate service provider (ISP) to transmit via a third-party 
transmitter if filed online (not using an ERO), and provide the 
taxpayer's consent to authorize an electronic funds withdrawal for 
payment of federal taxes owed.
    Estimated Number of Respondents: 8,538,400.
    Estimated Time per Response: 2 hours, 23 minutes.
    Estimated Total Annual Burden Hours: 20,406,776.

    Title: IRS e-file Signature Authorization for Forms 940, 940-PR, 
941, 941-PR, 941-SS, 943, 943-PR, 944, and 945.
    OMB Number: 1545-0967.
    Form Number: 8879-EMP.
    Abstract: Form 8879-EMP is used if a taxpayer and the electronic 
return originator (ERO) want to use a personal identification number 
(PIN) to electronically sign an electronic employment tax return. It is 
also used to authorize an electronic funds withdrawal, enable an ERO to 
file and sign electronically.
    Estimated Number of Respondents: 8,538,400.
    Estimated Time per Response: 2 hours, 53 minutes.
    Estimated Total Annual Burden Hours: 24,590,592.

    Title: IRS e-file Signature Authorization for Form 1041.
    OMB Number: 1545-0967.
    Form Number: 8879-F.
    Abstract: Form 8879-F is used by an electronic return originator 
(ERO) when the fiduciary wants to use a personal identification number 
(PIN) to electronically sign an estate's or trust's

[[Page 9578]]

electronic income tax return, and if applicable consent to electronic 
funds withdrawal.
    Estimated Number of Respondents: 1,774,081.
    Estimated Time per Response: 1 hours, 13 minutes.
    Estimated Total Annual Burden Hours: 2,164,379.
    Current Actions: There are no changes to the Forms (8453-FE, 8453-
EMP, 8879-EMP and 8879-F) in this collection.
    Type of Review: Extension of a previously approved collection.
    Affected Public: Business or other for-profit organizations, and 
individuals, or households.
    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: February 26, 2018.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2018-04451 Filed 3-5-18; 8:45 am]
 BILLING CODE 4830-01-P