[Federal Register Volume 63, Number 82 (Wednesday, April 29, 1998)]
[Notices]
[Pages 23497-23498]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 98-11398]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request For Form 4852

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, Pub. L. 104-13 (44 U.S.C. 
3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning 
Form 4852, Substitute for Form W-2, Wage and Tax Statement or Form 
1099R, Distributions From Pensions, Annuities, Retirement or Profit-
Sharing Plans, IRA's, Insurance Contracts, Etc.

DATES: Written comments should be received on or before June 29, 1998 
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 Carol Savage, 
(202) 622-3945, Internal Revenue Service, room 5569, 1111 Constitution 
Avenue NW., Washington, DC 20224.

SUPPLEMENTARY INFORMATION:

    Title: Substitute for Form W-2, Wage and Tax Statement or Form 
1099R, Distributions From Pensions, Annuities, Retirement or Profit-
Sharing Plans, IRA's, Insurance Contracts, Etc.
    OMB Number: 1545-0458.
    Form Number: Form 4852.
    Abstract: In the absence of a Form W-2 or 1099R from the employer 
or payer, Form 4852 is used by the taxpayer to estimate gross wages, 
pensions, annuities, retirement or IRA payments received as well as 
income or FICA tax withheld during the year. The form is attached to 
the tax return so the return

[[Page 23498]]

can be processed through normal channels the same as those with Forms 
W-2 or 1099R attached.
    Current Actions: Line 7 is being changed to 7A and 7B. Line 7A will 
show the compensation information from Form W-2. Line 7B will show the 
distribution information from Form 1099R. Previously, there was no 
place on the form to report the distrubution information.
    Type of Review: Revision of a currently approved collection.
    Affected Public: Individuals or households, business or other for-
profit organizations, farms, and Federal, state, local or tribal 
governments.
    Estimated Number of Respondents: 1,500,000.
    Estimated Time Per Respondent: 18 minutes.
    Estimated Total Annual Burden Hours: 450,000.
    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: April 21, 1998.
Garrick R. Shear,
IRS Reports Clearance Officer.
[FR Doc. 98-11398 Filed 4-28-98; 8:45 am]
BILLING CODE 4830-01-U