[Federal Register Volume 64, Number 118 (Monday, June 21, 1999)]
[Notices]
[Pages 33136-33137]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 99-15596]


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DEPARTMENT OF THE TREASURY


Submission for OMB Review; Comment Request

June 10, 1999.
    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.


[[Page 33137]]


DATES: Written comments should be received on or before July 21, 1999 
to be assured of consideration.

Internal Revenue Service (IRS)

    OMB Number: 1545-0068.
    Form Number: IRS Form 2441.
    Type of Review: Extension.
    Title: Child and Dependent Care Expenses.
    Description: Internal Revenue Code (IRC) section 21 allows a credit 
for certain child and dependent care expenses to be claimed on Form 
1040 (reduced by employer-provided day care benefits excluded under 
section 129). Day care provider information must be reported to the IRS 
for both the credit and exclusion. Form 2441 is used to verify that the 
credit and exclusion are properly figured, and that provider 
information is reported.
    Respondents: Individuals or households.
    Estimated Number of Respondents/Recordkeepers: 6,519,859.
    Estimated Burden Hours Per Respondent/Recordkeeper:

Recordkeeping--40 min.
Learning about the law or the form--25 min.
Preparing the form--46 min.
Copying, assembling, and sending the form to the IRS--28 min.

    Frequency of Response: Annually.
    Estimated Total Reporting/Recordkeeping Burden: 15,060,874 hours.

    OMB Number: 1545-0351.
    Form Number: IRS Form 3975.
    Type of Review: Extension.
    Title: Tax Professionals Annual Mailing List Application and Order 
Blank.
    Description: Form 3975 allows a tax professional a systematic way 
to remain on the Tax Professionals Mailing File and to order copies of 
tax materials.
    Respondents: Business or other for-profit.
    Estimated Number of Respondents: 320,000.
    Estimated Burden Hours Per Respondent: 3 minutes.
    Frequency of Response: Annually.
    Estimated Total Reporting Burden: 16,000 hours.

    OMB Number: 1545-1073.
    Form Number: IRS Form 8801.
    Type of Review: Extension.
    Title: Credit For Prior Year Minimum Tax--Individuals, Estates and 
Trusts.
    Description: Form 8801 is used by individuals, estates, and rusts 
to compute the minimum tax credit, if any, available from a tax year 
beginning after 1986 to be used in the current year or to be carried 
forward for use in a future year.
    Respondents: Business or other for-profit.
    Estimated Number of Respondents/Recordkeepers: 38,744.
    Estimated Burden Hours Per Respondent/Recordkeeper:

Recordkeeping--2 hrs., 4 min.
Learning about the law and the form--1 hr., 51 min.
Preparing the form--1 hr., 40 min.
Copying, assembling, and sending the form to the IRS--17 min.

    Frequency of Response: Annually.
    Estimated Total Reporting/Recordkeeping Burden: 227,427 hours.

    OMB Number: 1545-1490.
    Regulation Project Number: FI-28-96 Final.
    Type of Review: Extension.
    Title: Arbitrage Restrictions on Tax-Exempt Bonds.
    Description: The recordkeeping requirements are necessary for the 
Service to determine that an issuer of tax-exempt bonds has not paid 
more than fair market value for non-purpose investments under section 
148 of the Internal Revenue Code.
    Respondents: Not-for-profit institutions, State, Local or Tribal 
Government.
    Estimated Number of Recordkeepers: 1,400.
    Estimated Burden Hours Per Recordkeeper: 1 hour.
    Estimated Total Recordkeeping Burden: 1,425 hours.
    Clearance Officer: Garrick Shear, Internal Revenue Service, Room 
5571, 1111 Constitution Avenue, NW, Washington, DC 20224.
    OMB Reviewer: Alexander T. Hunt (202) 395-7860, Office of 
Management and Budget, Room 10202, New Executive Office Building, 
Washington, DC 20503.
Lois K. Holland,
Departmental Reports, Management Officer.
[FR Doc. 99-15596 Filed 6-18-99; 8:45 am]
BILLING CODE 4830-01-P