[Federal Register Volume 67, Number 203 (Monday, October 21, 2002)]
[Notices]
[Page 64696]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 02-26649]


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DEPARTMENT OF THE TREASURY


Submission for OMB Review; Comment Request

October 8, 2002.
    The Department of the 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 November 
20, 2002 to be assured of consideration.

Internal Revenue Service (IRS)

    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 the Internal Revenue Code sections 
7702B and 101g, qualified long-term care 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: 13 minutes.
    Frequency of Response: Annually.
    Estimated Total Reporting Burden: 18,181 hours.
    Clearance Officer: Glenn Kirkland, (202) 622-3428, Internal Revenue 
Service, Room 6411-03, 1111 Constitution Avenue, NW., Washington, DC 
20224.
    OMB Reviewer: Joseph F. Lackey, Jr., (202) 395-7316, Office of 
Management and Budget, Room 10235, New Executive Office Building, 
Washington, DC 20503.

Mary A. Able,
Departmental Reports, Management Officer.
[FR Doc. 02-26649 Filed 10-18-02; 8:45 am]
BILLING CODE 4830-01-P