[Federal Register Volume 65, Number 48 (Friday, March 10, 2000)]
[Notices]
[Pages 13076-13077]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 00-5858]


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DEPARTMENT OF THE TREASURY


Submission for OMB Review; Comment Request

February 28, 2000.
    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.

DATES: Written comments should be received on or before April 10, 2000 
to be assured of consideration.

Internal Revenue Service (IRS)

    OMB Number: 1545-0064.
    Form Number: IRS Form 4029.
    Type of Review: Extension.
    Title: Application for Exemption From Social Security and Medicare 
Taxes and Waiver of Benefits.
    Description: Form 4029 is used by members of recognized religious 
groups to apply for exemption from social security and Medicare taxes 
under Internal Revenue Code (IRC) sections 1402(g) and 3127. The 
information is

[[Page 13077]]

used to approve or deny exemption from social security and Medicare 
taxes.
    Respondents: Individuals or households.
    Estimated Number of Respondents/Recordkeepers: 3,754.
    Estimated Burden Hours Per Respondent/Recordkeeper:
    Recordkeeping: 7 min.
    Learning about the law or the form: 11 min.
    Preparing the form: 11 min.
    Copying, assembling, and sending the form to the IRS: 35 min.
    Frequency of Response: Other (one-time).
    Estimated Total Reporting/Recordkeeping Burden: 4,017 hours.

    OMB Number: 1545-0928.
    Regulation Project Number: EE-35-85 (Final), TD 8219.
    Type of Review: Extension.
    Title: Income Tax: Taxable Years Beginning After December 31, 1953; 
OMB Control Number Under the Paperwork Reduction Act; Survivor 
Benefits, Distribution Restriction and Various Other Issues Under the 
Retirement Equity Act of 1984.
    Description: The notices referred to in this Treasury decision are 
required by statute and must be provided by employers to retirement 
plan participants to inform participants of their rights under the plan 
or under the law. Failure to timely notify participants of their rights 
may result in loss of plan benefits.
    Respondents: Business or other for-profit, Not-for-profit 
institutions, Federal Government, State, Local or Tribal Government.
    Estimated Number of Respondents: 750,000.
    Estimated Burden Hours Per Respondent: 31 minutes.
    Frequency of Response: On occasion.
    Estimated Total Reporting Burden: 385,000 hours.

    OMB Number: 1545-1431.
    Regulation Project Number: IA-74-93 (Final).
    Type of Review: Extension.
    Title: Substantiation Requirement for Certain Contributions.
    Description: These regulations provide that, for purposes of 
substantiation for certain charitable contributions, consideration does 
not include de minimis goods or services. It also provides guidance on 
how taxpayers may satisfy the substantiation requirement for 
contributions of $250 or more.
    Respondents: Business or other for-profit, Individuals or 
households, Not-for-profit institutions.
    Estimated Number of Respondents: 16,000.
    Estimated Burden Hours Per Respondent: 3 hours, 13 minutes.
    Frequency of Response: On occasion.
    Estimated Total Reporting Burden: 51,500 hours.

    OMB Number: 1545-1519.
    Form Number: IRS Form 1099-LTC.
    Type of Review: Extension.
    Title: Long-Term Care and Accelerated Death Benefits.
    Description: Under the terms of Internal Revenue Code (IRC) 
sections 7720B and 101g, qualified long-term and accelerated death 
benefits paid to chronically ill individuals are treated as amounts 
received for expenses incurred for medical care. Amounts received on a 
per diem basis in excess of $175 per day are taxable. Section 6050Q 
requires all such amounts to be reported.
    Respondents: Business or other for-profit, Individuals or 
households, Not-for-profit institutions, State, Local or Tribal 
Government.
    Estimated Number of Respondents: 3,000.
    Estimated Burden Hours Per Respondent: 11 minutes.
    Frequency of Response: Annually.
    Estimated Total Reporting Burden: 13,602 hours.
    Clearance Officer: Garrick Shear, Internal Revenue Service, Room 
5244, 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. 00-5858 Filed 3-9-00; 8:45 am]
BILLING CODE 4830-01-U