[Federal Register Volume 62, Number 77 (Tuesday, April 22, 1997)]
[Notices]
[Pages 19656-19657]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 97-10258]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Form 1099-G

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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SUMMARY: The Department of the Treasury, 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, Public Law 104-13 (44 U.S.C. 
3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning 
Form 1099-G, Certain Government and Qualified State Tuition Program 
Payments.

DATES: Written comments should be received on or before June 23, 1997 
to be assured of consideration.

ADDRESSES: Direct all written comments to Garrick R. Shear, Internal 
Revenue Service, room 5571, 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 Martha R. 
Brinson, (202) 622-3869, Internal Revenue Service, room 5571, 1111 
Constitution Avenue NW., Washington, DC 20224.

SUPPLEMENTARY INFORMATION:

    Title: Certain Government and Qualified State Tuition Program 
Payments.
    OMB Number: 1545-0120.
    Form Number: 1099-G.
    Abstract: Form 1099-G is used to report government payments such as 
unemployment compensation, state and local income tax refunds, credits, 
or offsets, discharges of indebtedness by the Federal Government, 
taxable grants, subsidy payments from the Department of Agriculture, 
and qualified state tuition program payments.
    Current Actions: The title of Form 1099-G has been changed from 
``Certain Government Payments'' to ``Certain Government and Qualified 
State Tuition Program Payments''. Also, Box 5 of the form will be used 
to report taxable qualified state tuition program payments.
    Type of Review: Revision of a currently approved collection.
    Affected Public: Federal, state, local or tribal governments.
    Estimated Number of Responses: 58,631,638.
    Estimated Time Per Response: 12 min.
    Estimated Total Annual Burden Hours: 11,726,328.
    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

[[Page 19657]]

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: April 16, 1997.
Garrick R. Shear,
IRS Reports Clearance Officer.
[FR Doc. 97-10258 Filed 4-21-97; 8:45 am]
BILLING CODE 4830-01-U