[Federal Register Volume 78, Number 40 (Thursday, February 28, 2013)]
[Notices]
[Pages 13758-13760]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2013-04631]


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DEPARTMENT OF THE TREASURY


Submission for OMB Review; Comment Request

February 25, 2013.
    The Department of the Treasury will submit the following 
information collection requests to the Office of Management and Budget 
(OMB) for review and clearance in accordance with the Paperwork 
Reduction Act of 1995, Public Law 104-13, on or after the date of 
publication of this notice.

DATES: Comments should be received on or before April 1, 2013 to be 
assured of consideration.

ADDRESSES: Send comments regarding the burden estimate, or any other 
aspect of the information collection, including suggestion for reducing 
the burden, to (1) Office of Information and Regulatory Affairs, Office 
of Management and Budget, Attention: Desk Officer for Treasury, New 
Executive Office Building, Room 10235, Washington, DC 20503, or email 
at [email protected] and (2) Treasury PRA Clearance Officer, 
1750 Pennsylvania Ave. NW., Suite 8140, Washington, DC 20220, or email 
at [email protected].

FOR FURTHER INFORMATION CONTACT: Copies of the submission(s) may be 
obtained by calling (202) 927-5331, email at [email protected], or the 
entire information collection request maybe found at www.reginfo.gov.

Internal Revenue Service (IRS)

    OMB Number: 1545-0054.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Ownership Certificate.
    Form: 1000.
    Abstract: Form 1000 is used by citizens, resident individuals, 
fiduciaries, partnerships and nonresident partnerships in connection 
with interest on bonds of a domestic, resident foreign, or nonresident 
foreign corporation containing a tax-free covenant and issued before 
January 1, 1934. IRS uses the information to verify that the correct 
amount of tax was withheld.
    Affected Public: Private Sector: Businesses and other for-profits.
    Estimated Total Burden Hours: 5,040.
    OMB Number: 1545-0098.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Application for Tentative Refund.
    Form: 1045.
    Abstract: Form 1045 is used by individuals, estates, and trusts to 
apply for a quick refund of taxes due to carryback of a new operating 
loss, unused general business credit, or claim of right adjustment 
under section 1341(b). The information obtained is used to determine 
the validity of the application.
    Affected Public: Individuals or Households.
    Estimated Total Burden Hours: 515,114.
    OMB Number: 1545-0160.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Annual Information Return of Foreign Trust With a U.S. 
Owner.
    Form: 3520-A.
    Abstract: Section 6048(b) requires that foreign trusts with at 
least one U.S. beneficiary must file an annual information return on 
Form 3520-A. The form is used to report the income and deductions of 
the foreign trust and provide statements to the U.S. owners and 
beneficiaries. IRS uses Form 3520-A to determine if the U.S. owner of 
the trust has included the net income of the trust in its gross income.
    Affected Public: Individuals or Households.
    Estimated Total Burden Hours: 21,700.
    OMB Number: 1545-0390.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Application for Approval of Prototype or Employer Sponsored 
Individual Retirement Arrangement (IRA).
    Form: 5306.
    Abstract: This application is used by employers who want to 
establish an individual retirement account trust to be used by their 
employees. The application is also used by persons who want to 
establish approved prototype individual retirement accounts or 
annuities. The data collected is used to determine if plans may be 
approved.
    Affected Public: Private Sector: Businesses or other for-profits.
    Estimated Total Burden Hours: 8,244.
    OMB Number: 1545-0938.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Interest Charge Domestic International Sales Corporation 
Return.
    Form: 1120-IC-DISC, Schedules K and P (1120-IC-DISC).
    Abstract: U.S. Corporations that have elected to be an interest 
charge domestic international sales corporation (IC-DISC) file Form 
1120 IC-DISC to report their income and deductions. The IC-DISC is not 
taxed, but IC-DISC shareholders are taxed on their share of IC- DISC 
income. IRS uses Form 1120-IC-DISC to check the IC-DISC's computation 
of income. Schedule K (Form 1120-IC-DISC) is used to report income to 
shareholders; Schedule P (Form 1120-IC-DISC) is used by the IC-DISC to 
report its dealing with related suppliers, etc.
    Affected Public: Private Sector: Businesses or other for-profits.
    Estimated Total Burden Hours: 242,340.
    OMB Number: 1545-1181.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Required Payment or Refund Under Section 7519.
    Form: 8752.
    Abstract: Form 8752 is used to verify that partnerships and S 
corporations that have made a section 444 election have correctly 
reported the payment required under section 7519.
    Affected Public: Private Sector: Businesses or other for-profits.
    Estimated Total Burden Hours: 565,920.
    OMB Number: 1545-1593.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: U.S. Income Tax Return for Qualified Funeral Trusts.
    Form: 1041-QFT.
    Abstract: IRC section 685 allows the trustee of a qualified funeral 
trust to

[[Page 13759]]

elect to report and pay the tax for the trust. Data is used to 
determine that the trustee filed the proper return and paid the correct 
tax.
    Affected Public: Private Sector: Businesses or other for-profits.
    Estimated Total Burden Hours: 270,150.
    OMB Number: 1545-1680.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: United States Additional Estate Tax Return Under Code 
Section 2057.
    Form: 706-D.
    Abstract: Form 706-D is used by individuals to compute and pay the 
additional taxes due under Code section 2057. IRS uses the information 
to determine that the taxes have been properly computed.
    Affected Public: Individuals or Households.
    Estimated Total Burden Hours: 530.
    OMB Number: 1545-1693.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Form 8871, Political Organization Notice of Section 527 
Status; Form 8453-X, Political Organization Declaration for Electronic 
Filing of Notice of Section 527 Status.
    Form: 8871, 8453-X.
    Abstract: Internal Revenue Code section 527, as amended by P.L. 
106-230 and Public Law 107-276, requires certain political 
organizations to provide information to the IRS regarding their name 
and address, their purpose, and the names and addresses of their 
officers, highly compensated employees, board of directors, and any 
related entities (within the meaning of section 168(h)94). Forms 8871 
and 8453-X are used for this purpose.
    Affected Public: Private Sector: Not-for-profit institutions.
    Estimated Total Burden Hours: 35,195.
    OMB Number: 1545-1695.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Revenue Ruling 2000-33, Deferred Compensation Plans of State 
and Local Governments and Tax-Exempt Organizations.
    Abstract: This revenue ruling specifies the conditions the plan 
sponsor should meet to automatically defer a certain percentage of its 
employees' compensation into their accounts in an eligible deferred 
compensation plan.
    Affected Public: State, Local, and Tribal Governments.
    Estimated Total Burden Hours: 500.
    OMB Number: 1545-1842.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Health Coverage Tax Credit Registration Form.
    Form: 13441, 13441-EZ.
    Abstract: Form 13441, Health Coverage Tax Credit Registration Form, 
will be directly mailed to all individuals who are potentially eligible 
for the HCTC. Potentially eligible individuals will use this form to 
determine if they are eligible for the Health Coverage Tax Credit and 
to register for the HCTC program. Participation in this program is 
voluntary. This form will be submitted by the individual to the HCTC 
program office in a postage-paid, return envelope.
    Affected Public: Individuals or Households.
    Estimated Total Burden Hours: 1,800.
    OMB Number: 1545-2004.
    Type of Review: Revision of a currently approved collection.
    Title: Notice 2006-52--Deduction for Energy Efficient Commercial 
Buildings.
    Abstract: This notice sets forth a process that allows the owner of 
energy efficient commercial building property to certify that the 
property satisfies the requirements of Section 179D(c)(1) and (d). This 
notice also provides a procedure whereby the developer of computer 
software may certify to the Internal Revenue Service that the software 
is acceptable for use in calculating energy and power consumption for 
purposes of Section 179D of the Code.
    Affected Public: Private Sector: Business or other for-profit; 
Individuals or Households.
    Estimated Total Burden Hours: 7,575.
    OMB Number: 1545-2014.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: TD 9452; Application of Separate Limitations to Dividends 
From Noncontrolled Section 902 Corporations.
    Abstract: The American Jobs Creation Act of 2004 amended the 
foreign tax credit treatment of dividends from non-controlled section 
902 corporations effective for post 2002 tax year and the GOZA 
permitted taxpayers to elect to defer the effective date of these 
amendments until post 2002 tax years. These regulations require a 
taxpayer making the GOZA election to file a statement to such effect 
with its next tax return, and they require certain shareholders wishing 
to make tax elections on behalf of their controlled foreign 
corporations or non-controlled section 902 corporations to execute a 
joint consent (that is retained by one shareholder) and attach a 
statement to the company's return.
    Affected Public: Private Sector: Business or other for-profit.
    Estimated Total Burden Hours: 25.
    OMB Number: 1545-2017.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Notice 2006-46--Announcement of Rules to be included in 
Final Regulations under Section 897(d) and (e) of the Internal Revenue 
Code.
    Abstract: This notice announces that the IRS and Treasury 
Department will leave final regulations under section 897(d) and (e) of 
the Internal Revenue Code that will revise the rules under Temp. Treas. 
Reg. Sec. 1.897-5T, Notice 89-85, and Temp. Treas. Reg. Sec. 1.897-6T 
to take into account statutory mergers and consolidations under foreign 
or possessions law which may now qualify for non-recognition treatment 
under section 368(a)(1)(A). The specific collections of information are 
contained in Temp. Treas. Reg. Subsection 1.897-5T(c)(4)(II)(C) and 
1.897-6T(b)(1). These reporting requirements notify the IRS of the 
transfer and enable it to verify that the transferor qualified for non-
recognition and that the transferee will be subject to U.S. tax on a 
subsequent disposition of the U.S. real property.
    Affected Public: Private Sector: Business or other for-profit.
    Estimated Total Burden Hours: 500.
    OMB Number: 1545-2019.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: TD 9451--Guidance Necessary To Facilitate Business Election 
Filing; Finalization of Controlled Group Qualification Rules (TD 9329).
    Abstract: This document contains a final regulation that provides 
guidance to taxpayers for determining which corporations are included 
in a controlled group of corporations.
    Affected Public: Private Sector: Business or other for-profit.
    Estimated Total Burden Hours: 262,500.
    OMB Number: 1545-2150.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Notice 2009-58, Manufactures' Certification of Specified 
Plug-in Electric Vehicles.
    Abstract: The American Recovery and Reinvestment Act of 2009 
provides, under Sec.  30 of the Internal Revenue Code, a credit for 
certain new specified plug-in electric drive vehicles. This notice 
provides procedures for a vehicle

[[Page 13760]]

manufacturer to certify to the IRS that a vehicle meets the statutory 
requirements for the credit, and to certify the amount of the credit 
available with respect to the motor vehicle. The notice also provides 
guidance to taxpayers who purchase motor vehicles regarding the 
conditions under which they may rely on the vehicle manufacturer's 
certification.
    Affected Public: Private Sector: Business or other for-profit.
    Estimated Total Burden Hours: 250.

Dawn D. Wolfgang,
Treasury PRA Clearance Officer.
[FR Doc. 2013-04631 Filed 2-27-13; 8:45 am]
BILLING CODE 4830-01-P