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)
Internal Revenue Service
Federal Register Volume 83, Issue 44 (March 6, 2018)
| Page Range | 9577-9578 | |
| FR Document | 2018-04451 |
[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] ----------------------------------------------------------------------- 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. ----------------------------------------------------------------------- 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 Sara.L.Covington@irs.gov. 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
![Federal Register / Vol. 83, No. 44 / Tuesday, March 6, 2018 / Notices 9577
161919–05) and TD 9759 (REG–161948– collection of information on OMB Number: 1545–0967.
05). respondents, including through the use Form Number: 8453–FE.
Abstract: TD 9304, regulations of automated collection techniques or Abstract: Form 8453–FE is used to
provide guidance to taxpayers regarding other forms of information technology; authenticate the electronic Form 1041,
how to allocate the amounts of tax and (e) estimates of capital or start-up U.S. Income Tax Return for Estates and
benefit items under section 1561(a) costs and costs of operation, Trusts, authorize the electronic filer to
amongst the component members of a maintenance, and purchase of services transmit via a third-party transmitter,
controlled group of corporations which to provide information. and authorize an electronic fund
have an apportionment plan in effect. Approved: February 28, 2018. withdrawal for payment of federal taxes
TD 9329, contains final regulations that Laurie Brimmer, owed.
simplify, clarify, or eliminate reporting Estimated Number of Respondents:
Senior Tax Analyst.
burdens and also eliminate regulatory 2,150,000.
[FR Doc. 2018–04450 Filed 3–5–18; 8:45 am]
impediments to the electronic filing of Estimated Time per Response: 3
BILLING CODE P
certain statements that taxpayers are hours, 5 minutes.
required to include on or with their Estimated Total Annual Burden
Federal income tax returns. TD 9451, Hours: 6,622,000.
DEPARTMENT OF THE TREASURY
provides guidance to taxpayers for Title: Employment Tax Declaration for
determining which corporations are Internal Revenue Service an IRS e-file Return.
included in a controlled group of OMB Number: 1545–0967.
corporations. TD 9759, provide Proposed Collection; Comment Form Numbers: 8453–EMP.
guidance for preventing the importation Request for Form 8453–FE, Form Abstract: Form 8453–EMP will be
of loss when a corporation that is 8453–EMP, 8879–F and Form 8879– used to authenticate an electronic
subject to U.S. income tax acquires loss EMP employment tax form, authorize the
property tax-free in certain transactions electronic return originator (ERO), if
AGENCY: Internal Revenue Service (IRS),
and the loss in the acquired property any, to transmit via a third-party
Treasury.
accrued outside the U.S. tax system by transmitter; authorize the intermediate
ACTION: Notice and request for
requiring the bases of the assets received service provider (ISP) to transmit via a
to be equal to value. comments.
third-party transmitter if filed online
Current Actions: There are no changes SUMMARY: The Internal Revenue Service, (not using an ERO), and provide the
to these existing regulations. as part of its continuing effort to reduce taxpayer’s consent to authorize an
Type of Review: Extension of a paperwork and respondent burden, electronic funds withdrawal for
currently approved collection. invites the general public and other payment of federal taxes owed.
Affected Public: Business or other for- Federal agencies to take this Estimated Number of Respondents:
profit organizations. opportunity to comment on proposed 8,538,400.
Estimated Number of Respondents: Estimated Time per Response: 2
and/or continuing information
375,000. hours, 23 minutes.
Estimated Time per Respondent: 1 hr., collections, as required by the
Paperwork Reduction Act of 1995. The Estimated Total Annual Burden
40 minutes. Hours: 20,406,776.
Estimated Total Annual Burden IRS is soliciting comments concerning
Hours: 262,500. Form 8453–FE, U.S. Estate or Trust Title: IRS e-file Signature
An agency may not conduct or Declaration and Signature for an IRS e- Authorization for Forms 940, 940–PR,
sponsor, and a person is not required to file Return; Form 8453–EMP, 941, 941–PR, 941–SS, 943, 943–PR, 944,
respond to, a collection of information Employment Tax Declaration for an IRS and 945.
unless the collection of information e-file Return; 8879–F, IRS e-file OMB Number: 1545–0967.
displays a valid OMB control number. Signature Authorization for Form 1041 Form Number: 8879–EMP.
Books or records relating to a collection and Form 8879–EMP, IRS e-file Abstract: Form 8879–EMP is used if a
of information must be retained as long Signature Authorization for Forms 940, taxpayer and the electronic return
as their contents may become material 940–PR, 941, 941–PR, 941–SS, 943, originator (ERO) want to use a personal
in the administration of any internal 943–PR, 944, and 945. identification number (PIN) to
revenue law. Generally, tax returns and DATES: Written comments should be electronically sign an electronic
tax return information are confidential, received on or before May 7, 2018 to be employment tax return. It is also used
as required by 26 U.S.C. 6103. assured of consideration. to authorize an electronic funds
Request for Comments: Comments ADDRESSES: Direct all written comments withdrawal, enable an ERO to file and
submitted in response to this notice will to Laurie Brimmer, Internal Revenue sign electronically.
be summarized and/or included in the Service, Room 6526, 1111 Constitution Estimated Number of Respondents:
request for OMB approval. All Avenue NW, Washington, DC 20224. 8,538,400.
comments will become a matter of FOR FURTHER INFORMATION CONTACT: Estimated Time per Response: 2
public record. Requests for additional information or hours, 53 minutes.
Comments are invited on: (a) Whether copies of the form and instructions Estimated Total Annual Burden
the collection of information is should be directed to Sara Covington, Hours: 24,590,592.
necessary for the proper performance of (202) 317–6038, Internal Revenue Title: IRS e-file Signature
the functions of the agency, including Service, Room 6526, 1111 Constitution Authorization for Form 1041.
sradovich on DSK3GMQ082PROD with NOTICES
whether the information shall have Avenue NW, Washington, DC 20224 or OMB Number: 1545–0967.
practical utility; (b) the accuracy of the through the internet at Form Number: 8879–F.
agency’s estimate of the burden of the Sara.L.Covington@irs.gov. Abstract: Form 8879–F is used by an
collection of information; (c) ways to SUPPLEMENTARY INFORMATION: electronic return originator (ERO) when
enhance the quality, utility, and clarity Title: U.S. Estate of Trust Income Tax the fiduciary wants to use a personal
of the information to be collected; (d) Declaration and Signature for Electronic identification number (PIN) to
ways to minimize the burden of the and Magnetic Media Filing. electronically sign an estate’s or trust’s
VerDate Sep<11>2014 21:39 Mar 05, 2018 Jkt 244001 PO 00000 Frm 00104 Fmt 4703 Sfmt 4703 E:\FR\FM\06MRN1.SGM 06MRN1](https://thefederalregister.org/doc/83_FR_9621/page/1.svg)
![9578 Federal Register / Vol. 83, No. 44 / Tuesday, March 6, 2018 / Notices
electronic income tax return, and if (a) Whether the collection of been renewed for a two-year period
applicable consent to electronic funds information is necessary for the proper beginning February 27, 2018.
withdrawal. performance of the functions of the
Estimated Number of Respondents: FOR FURTHER INFORMATION CONTACT:
agency, including whether the
1,774,081. information shall have practical utility; Ms.Terrie English, Taxpayer Advocacy
Estimated Time per Response: 1 (b) the accuracy of the agency’s estimate Panel Director, at (214) 413–6522 or
hours, 13 minutes. of the burden of the collection of TaxpayerAdvocacyPanel@irs.gov.
Estimated Total Annual Burden information; (c) ways to enhance the SUPPLEMENTARY INFORMATION: Notice is
Hours: 2,164,379. quality, utility, and clarity of the
Current Actions: There are no changes hereby given under section 10(a)(2) of
information to be collected; (d) ways to the Federal Advisory Committee Act, 5
to the Forms (8453–FE, 8453–EMP, minimize the burden of the collection of
8879–EMP and 8879–F) in this U.S.C. App. (1988), and with the
information on respondents, including approval of the Secretary of the
collection. through the use of automated collection
Type of Review: Extension of a Treasury to announce the charter
techniques or other forms of information renewal for the Taxpayer Advocacy
previously approved collection.
Affected Public: Business or other for- technology; and (e) estimates of capital
Panel Committee (TAP). The TAP
profit organizations, and individuals, or or start-up costs and costs of operation,
purpose is to provide a taxpayer
households. maintenance, and purchase of services
to provide information. perspective to the Internal Revenue
The following paragraph applies to all Service (IRS) on critical tax
of the collections of information covered Approved: February 26, 2018. administrative programs. The TAP shall
by this notice: An agency may not Laurie Brimmer, provide listening opportunities for
conduct or sponsor, and a person is not Senior Tax Analyst. taxpayers to independently identify
required to respond to, a collection of [FR Doc. 2018–04451 Filed 3–5–18; 8:45 am] suggestions or comments to improve IRS
information unless the collection of BILLING CODE 4830–01–P customer service through grass roots
information displays a valid OMB
control number. Books or records outreach efforts, and have direct access
relating to a collection of information to elevate improvement
DEPARTMENT OF THE TREASURY recommendations to the appropriate
must be retained as long as their
contents may become material in the Internal Revenue Service operating divisions. The TAP shall also
administration of any internal revenue serve as a focus group to provide
law. Generally, tax returns and tax Advisory Group to the Commissioner suggestions and/or recommendations
return information are confidential, as of Internal Revenue; Charter Renewal directly to IRS management on IRS
required by 26 U.S.C. 6103. strategic initiatives.
Request for Comments: Comments AGENCY: Internal Revenue Service (IRS),
Treasury. Dated: March 1, 2018.
submitted in response to this notice will
Antoinette Ross,
be summarized and/or included in the ACTION: Notice.
request for OMB approval. All Acting Director, Taxpayer Advocacy Panel.
comments will become a matter of SUMMARY: The Charter for the Taxpayer [FR Doc. 2018–04548 Filed 3–5–18; 8:45 am]
public record. Comments are invited on: Advocacy Panel Committee (TAP), has BILLING CODE 4830–01–P
sradovich on DSK3GMQ082PROD with NOTICES
VerDate Sep<11>2014 21:39 Mar 05, 2018 Jkt 244001 PO 00000 Frm 00105 Fmt 4703 Sfmt 9990 E:\FR\FM\06MRN1.SGM 06MRN1](https://thefederalregister.org/doc/83_FR_9621/page/2.svg)
Document Created: 2018-11-01 08:49:36
Document Modified: 2018-11-01 08:49:36
| 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 May 7, 2018 to be assured of consideration. | |
| 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] | |
| FR Citation | 83 FR 9577 |
2024 Federal Register | Disclaimer | Privacy Policy
USC | CFR | eCFR