[Federal Register Volume 78, Number 145 (Monday, July 29, 2013)]
[Notices]
[Pages 45602-45604]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2013-18106]


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DEPARTMENT OF THE TREASURY


Submission for OMB Review; Comment Request

July 24, 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.

[[Page 45603]]


DATES: Comments should be received on or before August 28, 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: 1545-1691.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: TD 8898--Continuity of Interest.
    Abstract: This regulation provides guidance regarding the 
continuity of interest requirement for corporate reorganizations. The 
information collection is a private letter ruling request to apply the 
final regulations to a transaction in which a taxpayer has entered into 
a binding agreement on or after January 28, 1998, and before August 30, 
2000. This information will be used to ensure that all parties to the 
transaction take consistent positions for Federal tax purposes.
    Affected Public: Private Sector; Businesses or other for-profits.
    Estimated Annual Burden Hours: 1,500.
    OMB Number: 1545-1813.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Health Coverage Tax Credit (HCTC) Advance Payments.
    Form: 1099-H.
    Abstract: Form 1099-H is used to report advance payments of health 
insurance premiums to qualified recipients for their use in computing 
the allowable health insurance credit on Form 8885.
    Affected Public: Private Sector: Businesses and other for-profits.
    Estimated Annual Burden Hours: 33,000.
    OMB Number: 1545-1856.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Consent To Disclosure of Return Information.
    Form: 13362.
    Abstract: The consent form is provided to external applicant that 
will allow the Service the ability to conduct tax checks to determine 
if an applicant is suitability for employment once they are determined 
qualified and within reach to receive an employment offer.
    Affected Public: Individuals or Households.
    Estimated Annual Burden Hours: 7,664.
    OMB Number: 1545-1864.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Form 8879-C--IRS e-file Signature Authorization for Form 
1120; Form 8879-I--IRS e-file Signature Authorization For Form 1120-F.
    Form: 8879-C, 8879-I.
    Abstract: Form 8879-C authorizes an officer of a corporation and an 
electronic return originator (ERO) to use a personal identification 
number (PIN) to electronically sign a corporation's electronic income 
tax return and, if applicable, electronic funds withdrawal consent. 
Form 8879-I authorizes a corporate officer and an electronic return 
originator (ERO) to use a personal identification number (PIN) to 
electronically sign a corporation's electronic income tax return.
    Affected Public: Private Sector: Businesses and other for-profits.
    Estimated Annual Burden Hours: 95,986.
    OMB Number: 1545-1866.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Form 8453-C--U.S. Corporation Income Tax Declaration for an 
IRS e-file Return; Form 8453-I--Foreign Corporation Income Tax 
Declaration for an IRS e-file Return.
    Form: 8453-C, 8453-I.
    Abstract: Form 8453-C is used to enable the electronic filing of 
Form 1120. Form 8453-I is used to enable the electronic filing of Form 
1120-F.
    Affected Public: Private Sector: Businesses and other for-profits.
    Estimated Annual Burden Hours: 28,880.
    OMB Number: 1545-1867.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: U.S. S Corporation Income Tax Declaration for an IRS e-file 
Return.
    Form: 8453-S.
    Abstract: Form 8453-S is used to authenticate and authorize 
transmittal of an electronic Form 1120-S.
    Affected Public: Private Sector: Businesses and other for-profits.
    Estimated Annual Burden Hours: 7,590.
    OMB Number: 1545-1870.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: T.D. 9107--Guidance Regarding Deduction and Capitalization 
of Expenditures (REG-125638-01).
    Abstract: Final regulations require that a taxpayer's nonaccrual-
experience method must be self-tested against the taxpayer's experience 
to determine whether the nonaccrual-experience method clearly reflects 
the taxpayer's experience. The information required to be retained by 
taxpayers will constitute sufficient documentation for purposes of 
substantiating a deduction. The information will be used by the agency 
on audit to determine the taxpayer's entitlement to a deduction. The 
respondents include taxpayers who engage in certain transactions 
involving the acquisition of a trade or business or an ownership 
interest in a legal entity.
    Affected Public: Private Sector: Businesses or other for-profits.
    Estimated Annual Burden Hours: 3,000.
    OMB Number: 1545-1871.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Regulations Governing Practice Before the Internal Revenue 
Service--(TD 9165--Final).
    Abstract: These disclosures will ensure that taxpayers are provided 
with adequate information regarding the limits of tax shelter advice 
that they receive, and also ensure that practitioners properly advise 
of taxpayers of relevant information with respect to tax shelter 
opinions.
    Affected Public: Private Sector: Businesses or other for-profits.
    Estimated Annual Burden Hours: 13,333.
    OMB Number: 1545-2030.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: REG-120509-06 (TD 9465-Final), Determination of Interest 
Expense Deduction of Foreign Corporations.
    Abstract: This document contains final regulations under section 
882(c) of the Internal Revenue Code concerning the determination of the 
interest expense deduction of foreign corporations engaged in a trade 
or business within the United States. These final regulations conform 
the interest expense rules to recent U.S. Income Tax Treaty agreements 
and adopt other changes to improve compliance.

[[Page 45604]]

    Affected Public: Private Sector: Businesses or other for-profits.
    Estimated Annual Burden Hours: 35.
    OMB Number: 1545-2032.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Application to Participate in the Income Verification 
Express Service (IVES) Program.
    Form: 13803.
    Abstract: Form 13803 is used to submit the required information 
necessary to complete the e-services enrollment process for IVES users 
and to identify delegates receiving transcripts on behalf of the 
principle account user.
    Affected Public: Private Sector: Businesses or other for-profits.
    Estimated Annual Burden Hours: 100.
    OMB Number: 1545-2075.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Nonresident Alien Intake and Interview Sheet.
    Form: 13614-NR.
    Abstract: The completed form is used by screeners, preparers, or 
others involved in the return preparation process to more accurately 
complete tax returns of International Students and Scholars. These 
persons need assistance having their returns prepared so they can fully 
comply with the law.
    Affected Public: Individuals or Households.
    Estimated Annual Burden Hours: 141,260.
    OMB Number: 1545-2077.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: EFTPS Individual Enrollment with Third Party Authorization 
Form.
    Form: 9783T.
    Abstract: The information derived from the Form 9783T will allow 
individual taxpayers to authorize a Third Party to pay their federal 
taxes on their behalf using the Electronic Federal Tax Payment System 
(EFTPS).
    Affected Public: Individuals or Households.
    Estimated Annual Burden Hours: 167.
    OMB Number: 1545-2158.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Notice 2010-54--Production Tax Credit for Refined Coal.
    Abstract: This notice sets forth interim guidance pending the 
issuance of regulations relating to the tax credit under Sec.  45 of 
the Internal Revenue Code (Code) for refined coal.
    Affected Public: Private Sector: Businesses or other for-profits.
    Estimated Annual Burden Hours: 1,500.

Dawn D. Wolfgang,
Treasury PRA Clearance Officer.
[FR Doc. 2013-18106 Filed 7-26-13; 8:45 am]
BILLING CODE 4830-01-P