[Federal Register Volume 68, Number 66 (Monday, April 7, 2003)]
[Notices]
[Page 16864]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 03-8298]



[[Page 16864]]

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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Form 2106

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, Public Law 104-13 (44 U.S.C. 
3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning 
Form 2106, Employee Business Expenses.

DATES: Written comments should be received on or before June 3, 2003, 
to be assured of consideration.

ADDRESSES: Direct all written comments to Glenn P. Kirkland, Internal 
Revenue Service, room 6411, 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, or through the internet [email protected]., 
Internal Revenue Service, room 6407, 1111 Constitution Avenue, NW., 
Washington, DC 20224.

SUPPLEMENTARY INFORMATION: 
    Title: Employee Business Expenses.
    OMB Number: 1545-0139.
    Form Number: 2106.
    Abstract: IRC section 62 allows employees to deduct their business 
expenses to the extent of reimbursement in computing adjusted gross 
income. Expenses in excess of reimbursements are allowed as an itemized 
deduction. Unreimbursed meals and entertainment are allowed to the 
extent of 50% of the expense. Form 2106 is used to compute these 
expenses.
    Current Actions: Lines 22b and 22c are being deleted from part II 
of Form 2106 to comply with Revenue Procedure 99-38, which prescribes 
the new standard mileage rate of 32.5 cents per mile, effective 1/1/
2000 for the entire year. This is a change from last year's form when 
there were two different rates during the year. This year there is one 
rate and taxpayers need only one line to make the computation.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals or households.
    Estimated Number of Respondents: 5,567,188.
    Estimated Time Per Respondent: 4 hr., 5 min.
    Estimated Total Annual Burden Hours: 22,809,519.
    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: March 31, 2003.
Glenn P. Kirkland,
IRS Reports Clearance Officer.
[FR Doc. 03-8298 Filed 4-4-03; 8:45 am]
BILLING CODE 4830-01-P