[Federal Register Volume 78, Number 62 (Monday, April 1, 2013)]
[Notices]
[Pages 19572-19573]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2013-07558]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Information Collection 
Tools

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 
Revenue Procedure 98-20, Certification for No Information Reporting on 
the Sale of a Principal Residence; REG-105170-97 (TD 8930) and REG-
112991-01 (TD 9104), Credit for Increasing Research Activities (Sec.  
1.41-8(b)); Form 12815, Return Post Card for the Community Based Outlet 
Participants; the Tip Rate Determination Agreement (for use by 
employers in the food and beverage industry); and REG-107186-00 (TD 
9114), Electronic Payee Statements.

DATES: Written comments should be received on or before May 31, 2013 to 
be assured of consideration.

ADDRESSES: Direct all written comments to Yvette Lawrence, Internal 
Revenue Service, room 6129, 1111 Constitution Avenue NW., Washington, 
DC 20224. Please send separate comments for each specific information 
collection listed below. You must reference the information 
collection's title, form number, reporting or record-keeping 
requirement number, and OMB number (if any) in your comment.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the collection tools should be directed to R. Joseph Durbala, 
Internal Revenue Service, room 6129, 1111 Constitution Avenue NW., 
Washington, DC 20224, or at (202) 622-3634, or through the internet at 
[email protected].

SUPPLEMENTARY INFORMATION: Currently, the IRS is seeking comments 
concerning the following information collection tools, reporting, and 
record-keeping requirements:
    (1) Title: Certification for No Information Reporting on the Sale 
of a Principal Residence.
    OMB Number: 1545-1592.
    Form Number: Rev Proc. 98-20.
    Abstract: This revenue procedure sets forth the acceptable form of 
the written assurances (certification) that a real estate reporting 
person must obtain from the seller of a principal residence to except 
such sale or exchange from the information reporting requirements for 
real estate transactions under section 6045(e)(5) of the Internal 
Revenue Code.
    Current Actions: There are no changes to the previously approved 
burden of this existing collection.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals or household and Business or other 
for-profit organizations.
    Estimated Number of Respondents: 2,300,000.
    Estimated Time per Respondent: 10 minutes.
    Estimated Annual Burden Hours for Respondents: 383,000.
    Estimated Number of Recordkeepers: 90,000.
    Estimated Time per Recordkeeeper: 25 minutes.
    Estimated Annual Burden Hours for Recordkeepers: 37,500.
    (2) Title: Credit for Increasing Research Activities.
    OMB Number: 1545-1625.
    Form Number: REG-105170-97 (TD 8930) and REG-112991-01 (TD 9104).
    Abstract: These final regulations relate to the computation of the 
credit under section 41(c) and the definition of qualified research 
under section 41(d). These regulations are intended to provide (1) 
guidance concerning the requirements necessary to qualify for the 
credit for increasing research activities, (2) guidance in computing 
the credit for increasing research activities, and (3) rules for 
electing and revoking the election of the alternative incremental 
credit.
    Current Actions: There are no changes being made to the revenue 
procedure at this time.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business, or other for-profit organizations and 
farms.
    Estimated Number of Respondents: 5.
    Estimated Time per Respondent: 50 hours.
    Estimated Total Annual Reporting Burden hours: 250.
    (3) Title: Return Post Card for the Community Based Outlet 
Participants.
    OMB Number: 1545-1703.
    Form Number: 12815.
    Abstract: This post card is used by the Community Based Outlet 
Program (CBOP) participants (i.e. grocery stores/pharmacies, copy 
centers, corporations,

[[Page 19573]]

credit unions, city/country governments) to order products. The post 
card will be returned to the Western Area Distribution Center for 
processing.
    Current Actions: There is no change in the paperwork burden 
previously approved by OMB.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit organizations.
    Estimated Number of Respondents: 10,000.
    Estimated Time per Respondent: 5 minutes.
    Estimated Total Annual Burden Hours: 834.
    (4) Title: For Tip Rate Determination Agreement (for Use by 
Employers in the Food and Beverage Industry).
    OMB Number: 1545-1715.
    Form Number: N/A.
    Abstract: Information is required by the Internal Revenue Service 
in its compliance efforts to assist employers and their employees in 
understanding and complying with Internal Revenue Code section 6053(a), 
which requires employees to report all their tips monthly to their 
employers.
    Current Actions: There is no change in the paperwork burden 
previously approved by OMB.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit organizations.
    Estimated Number of Respondents: 200.
    Estimated Average Time per Respondent: 11 hours.
    Estimate Total Annual Burden Hours: 1,737.
    (5) Title: Electronic Payee Statements.
    OMB Number: 1545-1729.
    Form Number: TD 9114.
    Abstract: In general, under these regulations, a person required to 
furnish a statement on Form W 2 under Code sections 6041(d) or 6051, or 
Forms 1098 T or 1098 E under Code section 6050S, may furnish these 
statements electronically if the recipient consents to receive them 
electronically, and if the person furnishing the statement (1) makes 
certain disclosures to the recipient, (2) annually notifies the 
recipient that the statement is available on a Web site, and (3) 
provides access to the statement on that Web site for a prescribed 
period of time.
    Current Actions: There is no change in the paperwork burden 
previously approved by OMB.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit organizations, and 
individual or households.
    Estimated Number of Respondents: 28,449,495.
    Estimated Time per Respondent: 6 minutes.
    Estimated Total Annual Burden Hours: 2,844,950.

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 25, 2013.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. 2013-07558 Filed 3-29-13; 8:45 am]
BILLING CODE 4830-01-P