[Federal Register Volume 61, Number 204 (Monday, October 21, 1996)]
[Notices]
[Pages 54701-54702]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 96-26860]


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DEPARTMENT OF THE TREASURY

Submission to OMB for Review; Comment Request

October 10, 1996.
    The Department of Treasury has submitted the following public 
information collection requirement(s) to OMB for review and clearance 
under the Paperwork Reduction Act of 1995, Public Law 104-13. Copies of 
the submission(s) may be obtained by calling the Treasury Bureau 
Clearance Officer listed. Comments regarding this information 
collection should be addressed to the OMB reviewer listed and to the 
Treasury Department Clearance Officer, Department of the Treasury, Room 
2110, 1425 New York Avenue, NW., Washington, DC 20220.

Internal Revenue Service (IRS)

    OMB Number: 1545-0284.
    Form Number: IRS Form 5309.
    Type of Review: Extension.
    Title: Application for Determination of Employee Stock Ownership 
Plan.
    Description: Form 5309 is used in conjunction with Form 5300 or 
Form 5303 when applying for a determination letter as to a deferred 
compensation plan's qualification status under section 409 or 
4975(e)(7) of the Internal Revenue Code. The information is used to 
determine whether the plan qualifies.
    Respondents: Business or other for-profit.
    Estimated Number of Respondents/Recordkeepers: 462.
    Estimated Burden Hours Per Respondent/Recordkeeper:


[[Page 54702]]


    Recordkeeping--5 hr., 30 min.
    Learning about the law or the form--1 hr., 29 min.
    Preparing and sending the form to the IRS--1 hr., 39 min.

    Frequency of Response: On occasion.
    Estimated Total Reporting/Recordkeeping Burden: 3,992 hours.

    OMB Number: 1545-1414.
    Form Number: IRS Form 8846.
    Type of Review: Revision.
    Title: Credit for Employer Social Security and Medicare Taxes Paid 
on Certain Employee Tips.
    Description: Employers in food or beverage establishments where 
tipping is customary can claim an income tax credit for the amount of 
social security and Medicare Taxes paid (employer's share) on tips, 
other than tips used to meet the minimum wage requirements.
    Respondents: Business or other for-profit.
    Estimated Number of Respondents/Recordkeepers: 11,250.
    Estimated Burden Hours Per Respondent/Recordkeeper:

    Recordkeeping--6 hr., 28 min.
    Learning about the law or the form--18 min.
    Preparing and sending the form to the IRS--25 min.

    Frequency of Response: Annually.
    Estimated Total Reporting/Recordkeeping Burden: 80,663 hours.

Clearance Officer: Garrick Shear (202) 622-3869, Internal Revenue 
Service, Room 5571, 1111 Constitution Avenue, N.W., Washington, DC 
20224.
OMB Reviewer: Alexander T. Hunt (202) 395-7340, Office of Management 
and Budget, Room 10226, New Executive Office Building, Washington, DC 
20503.
Lois K. Holland,
Departmental Reports Management Officer.
[FR Doc. 96-26860 Filed 10-18-96; 8:45 am]
BILLING CODE 4830-01-P