[Federal Register Volume 78, Number 168 (Thursday, August 29, 2013)]
[Notices]
[Pages 53501-53503]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2013-21074]


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DEPARTMENT OF THE TREASURY


Submission for OMB Review; Comment Request

August 26, 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 September 30, 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: 1545-0057.

[[Page 53502]]

    Type of Review: Extension without change of a currently approved 
collection.
    Title: Application for Recognition of Exemption Under Section 
501(a).
    Form: 1024.
    Abstract: Organizations seeking exemption from Federal Income tax 
under Internal Revenue Code section 501(a) as an organization described 
in most paragraphs of section 501(c) must use Form 1024 to apply for 
exemption. The information collected is used to determine whether the 
organization qualifies for tax-exempt status.
    Affected Public: Private sector: Not-for-profit institutions.
    Estimated Annual Burden Hours: 291,542.

    OMB Number: 1545-0735.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: TD 7927--Final Amortization of Reforestation Expenditures.
    Abstract: Title 26 U.S.C. 194(a) allows taxpayers to elect to 
amortize certain reforestation expenditures over a 7-year period if the 
expenditures meet certain requirements. The regulations implement this 
election provision and allow the Service to determine if the election 
is proper and allowable.
    Affected Public: Individuals or households.
    Estimated Annual Burden Hours: 6,001.

    OMB Number: 1545-1219.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Arbitrage Rebate and Penalty in Lieu of Arbitrage Rebate.
    Form: 8038-T.
    Abstract: Form 8038-T is used by issuers of tax exempt bonds to 
report and pay the arbitrage rebate and to elect and/or pay various 
penalties associated with arbitrage bonds. These issuers include state 
and local governments.
    Affected Public: State, Local, and Tribal Governments.
    Estimated Annual Burden Hours: 57,900.

    OMB Number: 1545-1300.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: TD 8641--Treatment of Acquisition of Certain Financial 
Institutions: Certain Tax Consequences of Federal Financial Assistance 
to Financial Institutions.
    Abstract: Recipients of Federal financial assistance (FFA) must 
maintain an account of FFA that is deferred from inclusion in gross 
income and subsequently recaptured. This information is used to 
determine the recipient's tax liability. Also, tax not subject to 
collection must be reported and information must be provided if certain 
elections are made.
    Affected Public: Private sector: Businesses and other for-profits.
    Estimated Annual Burden Hours: 2,200.

    OMB Number: 1545-1529.
    Type of Review: Revision of a currently approved collection.
    Title: Tip Reporting Alternative Commitment (TRAC) Agreement for 
Use in the Cosmetology and Barber Industry.
    Form: Announcement 2000-21.
    Abstract: Information is required by the Internal Revenue Service 
in its compliance efforts to assist employers and their employees in 
understanding and complying with section 6053(a); which requires 
employees to report all their tips monthly to their employers.
    Affected Public: Private sector; Businesses or other for-profits.
    Estimated Annual Burden Hours: 43,073.

    OMB Number: 1545-1549.
    Type of Review: Revision of a currently approved collection.
    Title: Tip Reporting Alternative Commitment (TRAC) Agreement and 
Tip Rate Determination Agreement (TRDA) for Use in the Food and 
Beverage Industry.
    Form: Announcement 2000-22 and 23.
    Abstract: Information is required by the Internal Revenue Service 
in its compliance efforts to assist employers and their employees in 
understanding and complying with section 6053(a); which requires 
employees to report all their tips monthly to their employers.
    Affected Public: Private sector; Businesses or other for-profits.
    Estimated Annual Burden Hours: 296,916.

    OMB Number: 1545-1714.
    Type of Review: Revision of a currently approved collection.
    Title: Tip Reporting Alternative Commitment (TRAC) Agreement for 
Use Where Tipped Employees Receive Both Cash and Charged Tips (Other 
Than in the Food and Beverage Industry and the Cosmetology and Barber 
Industry).
    Form: Announcement 2000-19.
    Abstract: Information is required by the Internal Revenue Service 
in its tax compliance efforts to assist employers and their employees 
in understanding and complying with section 6053(a), which requires 
employees to report all their tips monthly to their employers.
    Affected Public: Private sector; Businesses or other for-profits.
    Estimated Annual Burden Hours: 4,877.

    OMB Number: 1545-1717.
    Type of Review: Revision of a currently approved collection.
    Title: Tip Rate Determination Agreement (TRDA) for Use by Any 
Employer With Tipped Employees (Other Than in the Food and Beverage 
Industry and the Gaming Industry).
    Form: Announcement 2000-20.
    Abstract: Information is required by the Internal Revenue Service 
in its tax compliance efforts to assist employers and their employees 
in understanding and complying with section 6053(a), which requires 
employees to report all their tips monthly to their employers.
    Affected Public: Private sector; Businesses or other for-profits.
    Estimated Annual Burden Hours: 1,897.

    OMB Number: 1545-2034.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: U.S. Partnership Declaration for an IRS e-file Return.
    Form: 8453-PE.
    Abstract: Form 8453-PE, U.S. Partnership Declaration for an IRS e-
file Return, was developed for Modernized e-file for partnerships. 
Internal Revenue Code sections 6109 and 6103.
    Affected Public: Private sector; Businesses or other for-profits.
    Estimated Annual Burden Hours: 1,660.

    OMB Number: 1545-2080.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Revenue Procedure 2013-9.
    Abstract: The respondents are nonprofit organizations seeking 
recognition of exemption under certain parts of Section 501(c) of the 
Internal Revenue Code. These organizations must submit a letter of 
application. We need this information to determine whether the 
organization meets the legal requirements for tax-exempt status. In 
addition, the information will be used to help the Service delete 
certain information from the text of an adverse determination letter or 
ruling before it is made available for public inspection, as required 
under Section 6110.
    Affected Public: Private sector; Not-for-profit institutions.
    Estimated Annual Burden Hours: 200.

    OMB Number: 1545-2164.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Notice 2010-6--Relief and Guidance on Corrections of Certain

[[Page 53503]]

Failures of a Nonqualified Deferred Compensation Plan to Comply with 
Sec.  409A(a).
    Abstract: Notice 2010-6 requires a corporation to attach to its 
federal income tax return an information statement related to the 
correction of a failure of a nonqualified deferred compensation plan to 
comply with the written plan document requirements of Sec.  409A(a). 
The information statement must be attached to the corporation's income 
tax return for the corporation's taxable year in which the correction 
is made, and the subsequent taxable year to the extent an affected 
employee must include an amount in income in such subsequent year as a 
result of the correction. The corporation must also provide an 
information statement to each affected employee, and such employee must 
attach an information statement to the employee's federal tax return 
for the employee's taxable year during which the correction is made, 
and the subsequent taxable year but only if an amount is includible in 
income by the employee in such subsequent year as a result of the 
correction.
    Affected Public: Private sector; Businesses or other for-profits.
    Estimated Annual Burden Hours: 5,000.

    OMB Number: 1545-2184.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: REG-103038-05 (NPRM), REG-103039-05 (NPRM), and REG-103043-
05 (NPRM), Section 6111 Regulations; (TD 9350--final).
    Abstract: The regulations provide guidance for material advisors 
who are required to disclose reportable transactions under IRC 6111 as 
modified by the American Jobs Creation Act of 2004.
    Affected Public: Private sector; Businesses or other for-profits.
    Estimated Annual Burden Hours: 217.

Dawn D. Wolfgang,
Treasury PRA Clearance Officer.
[FR Doc. 2013-21074 Filed 8-28-13; 8:45 am]
BILLING CODE 4810-35-P