[Federal Register Volume 62, Number 119 (Friday, June 20, 1997)]
[Notices]
[Pages 33703-33704]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 97-16240]


-----------------------------------------------------------------------

DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request For Form 8839

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

-----------------------------------------------------------------------

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 8839, qualified Adoption Expenses.

DATES: Written comments should be received on or before August 19, 
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 
Brinson, (202) 622-3869, Internal Revenue Service, room 5569, 1111 
Constitution Avenue NW., Washington, DC 20224.

SUPPLEMENTARY INFORMATION:

    Title: Qualified Adoption Expenses.
    OMB Number: To be assigned later.
    Form Number: Form 8839.
    Abstract: Section 23 of the Internal Revenue Code allows taxpayers 
to claim a nonrefundable tax credit for qualified adoption expenses 
paid or incurred by the taxpayer. Code Section 137 allows taxpayers to 
exclude amounts paid or expenses incurred by an employer for the 
qualified adoption expenses of the employee which are paid under an 
adoption assistance program. Form 8839 helps respondents to correctly 
figure their credit and/or exclusion.
    Current Actions: This is a new collection of information.
    Type of Review: New OMB approval.
    Affected Public: Individuals or households.
    Estimated Number of Respondents: 50,000.

[[Page 33704]]

    Estimated Time Per Respondent: 2 hours, 53 minutes.
    Estimated Total Annual Burden Hours: 144,000.
    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: June 12, 1997.
Garrick R. Shear,
IRS Reports Clearance Officer.
[FR Doc. 97-16240 Filed 6-19-97; 8:45 am]
BILLING CODE 4830-01-U