[Federal Register Volume 78, Number 188 (Friday, September 27, 2013)]
[Notices]
[Pages 59758-59765]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2013-23583]


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DEPARTMENT OF THE TREASURY


Submission for OMB Review; Comment Request

    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 October 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: 1545-0004.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Determination of Worker Status for Purposes of Federal 
Employment Taxes and Income Tax Withholding.
    Form: SS-8 & SS-8 (PR).
    Abstract: Form SS-8 is used by employers and workers to furnish 
information to IRS in order to obtain a determination as to whether a 
worker is an employee for purposes of Federal employment taxes and 
income tax withholding. IRS uses this information to make the 
determination. Form SS-8(PR) is the Spanish version for use in Puerto 
Rico of form SS-8 Determination of Worker Status for Purposes of 
Federal Employment Taxes and Income Tax Withholding. IRS uses this 
information to make the determination.
    Affected Public: Private sector: Businesses and other for-profits.
    Estimated Annual Burden Hours: 143,816.

    OMB Number: 1545-0008.
    Type of Review: Revision of a currently approved collection.
    Title: Wage and Tax Statements.
    Form: W-2/W-3 Series.
    Abstract: Section 6051 of the Internal Revenue Code requires 
employers to furnish income and withholding statements to employees and 
to the IRS. Employers report income and withholding information on Form 
W-2. Forms W-2AS, W-2GU, and W-2VI are variations of the W-2 for use in 
U.S. possessions. The W-3 series forms transmit W-2 series forms to SSA 
for processing. The W-2C and W-3C series are used to correct previously 
filed forms.
    Affected Public: Private sector: Businesses and other for-profits.
    Estimated Annual Burden Hours: 1.

    OMB Number: 1545-0041.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Corporation Dissolution or Liquidation.
    Form: 966.
    Abstract: Form 966 is filed by a corporation whose shareholders 
have agreed to liquidate the corporation. As a result of the 
liquidation, the shareholders receive the property of the corporation 
in exchange for their stock. The IRS uses Form 966 to determine if the 
liquidation election was properly made and if any taxes are due on the 
transfers of property.
    Affected Public: Private sector: Businesses and other for-profits.
    Estimated Annual Burden Hours: 209,820.

    OMB Number: 1545-0092.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: U.S. Income Tax Return for Estates and Trusts.
    Form: 1041 and related schedules.
    Abstract: IRC section 6012 requires that an annual income tax 
return be filed for estates and trusts. Data is used to determine that 
the estates, trusts, and beneficiaries filed the proper returns and 
paid the correct tax. IRC section 59 requires the fiduciary to re-
compute the distributable net income on a minimum tax basis.
    Affected Public: Private sector: Businesses and other for-profits.
    Estimated Annual Burden Hours: 375,796,476.

[[Page 59759]]

    OMB Number: 1545-0134.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Application to Adopt, Change, or Retain a Tax Year.
    Form: 1128.
    Abstract: Form 1128 is needed in order to process taxpayers' 
request to change their tax year. All information requested is used to 
determine whether the application should be approved. Respondents are 
taxable and nontaxable entities including individuals, partnerships, 
corporations, estates, tax-exempt organizations and cooperatives.
    Affected Public: Private sector: Businesses and other for-profits.
    Estimated Annual Burden Hours: 232,066.

    OMB Number: 1545-0170.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Corporation Application for Quick Refund of Overpayment of 
Estimated Tax.
    Form: 4466.
    Abstract: Form 4466 is used by a corporation to file for an 
adjustment (quick refund) of overpayment of estimated income tax for 
the tax year. This information is used to process the claim, so the 
refund can be issued.
    Affected Public: Private sector; Businesses or other for-profits.
    Estimated Annual Burden Hours: 76,433.
    OMB Number: 1545-0181.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Application for Extension of Time to File a Return and/or 
Pay U.S. Estate (and Generation-Skipping Transfer) Taxes.
    Form: 4768.
    Abstract: Form 4768 is used by estates to request an extension of 
time to file an estate (and GST) tax return and/or to pay the estate 
(and GST) taxes and to explain why the extension should be granted. IRS 
uses the information to decide whether the extension should be granted.
    Affected Public: Individuals or households.
    Estimated Annual Burden Hours: 30,710.

    OMB Number: 1545-0232.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Information Return of Nontaxable Energy Grants or Subsidized 
Energy Financing.
    Form: 6497.
    Abstract: Section 6050D of the Internal Revenue Code requires an 
information return to be made by any person who administers a Federal, 
state, or local program providing nontaxable grants or subsidized 
energy financing. Form 6497 is used for making the information return. 
The IRS uses the information from the form to ensure that recipients 
have not claimed tax credits or other benefits with respect to the 
grants or subsidized financing.
    Affected Public: Private sector; Businesses or other for-profits.
    Estimated Annual Burden Hours: 810.

    OMB Number: 1545-0242.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Gas Guzzler Tax.
    Form: 6197.
    Abstract: Form 6197 is used to compute the gas guzzler tax on 
automobiles whose fuel economy does not meet certain standard for fuel 
economy. The tax is reported quarterly of Form 720. Form 6197 is filed 
each quarter with Form 720 for manufacturers. Individuals can make a 
one-time filing if they import a gas guzzler auto for personal use. The 
IRS uses the information to verify computation of the tax and 
compliance with the law.
    Affected Public: Private sector; businesses or other for-profits.
    Estimated Annual Burden Hours: 4,659.
    OMB Number: 1545-0582.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Corporation Application for Tentative Refund.
    Form: 1139.
    Abstract: Form 1139 is filed by corporations that expect to have a 
net operating loss, net capital loss, or unused general business 
credits carried back to a prior tax year. IRS uses Form 1139 to 
determine if the amount of the loss or unused credits is proper.
    Affected Public: Private sector; businesses or other for-profits.
    Estimated Annual Burden Hours: 165,938.

    OMB Number: 1545-0685.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Export Exemption Certificate.
    Form: 1363.
    Abstract: IRC section 4272(b)(2) excepts exported property from the 
excise tax on transportation of property. Regulation section 49.4271-
1(d)(2) authorizes the filing of Form 1363 by the shipper to request 
exemption for a shipment, or a series of shipments. The form is filed 
with the carrier. It is used by IRS as proof of tax exempt status of 
each shipment.
    Affected Public: Private sector; businesses or other for-profits.
    Estimated Annual Burden Hours: 425,000.

    OMB Number: 1545-0704.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Information Return of U.S. Persons With Respect To Certain 
Foreign Corporations.
    Form: 5471 and related schedules.
    Abstract: Form 5471 and related schedules are used by U.S. persons 
that have an interest in a foreign corporation. The form is used to 
report income from the foreign corporation. The form and schedules are 
used to satisfy the reporting requirements of sections 6035, 6038 and 
6046 and the regulations there under pertaining to the involvement of 
U.S. persons with certain foreign corporations.
    Affected Public: Private sector: Businesses and other for-profits.
    Estimated Annual Burden Hours: 3,153,586.

    OMB Number: 1545-0720.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Information Return for Tax-Exempt Private Activity Bond 
Issues (Form 8038), Information Return for Tax-Exempt Governmental 
Obligation (Form 8038-G), and Information Return for Small Tax-Exempt 
Governmental Bond Issues, Leases, and Installment Sales (Form 8038-GC).
    Form: 8038, 8038-G, and 8038-GC.
    Abstract: Issuers of state or local bonds must comply with certain 
information reporting requirements contained in Internal Revenue Code 
section 149 to qualify for tax exemption. The information must be 
reported by the issuers about bonds issued by them during each 
preceding calendar quarter. Forms 8038, 8038-G, and 8038-GC are used to 
provide the IRS with the information required by Code section 149 and 
to monitor the requirements of Code sections 141 through 150.
    Affected Public: State, Local and Tribal Governments; Private 
sector: Businesses and other for-profits.
    Estimated Annual Burden Hours: 845,394.
    OMB Number: 1545-0732.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: TD 8251--Credit for Increasing Research Activity (LR-236-
81).
    Abstract: This regulation provides rules for the credit for 
increasing

[[Page 59760]]

research activities. Internal Revenue Code section 41(f) provides that 
commonly controlled groups of taxpayers shall compute the credit as if 
they are single taxpayer. The credit allowed to a member of the group 
is a portion of the group's credit. Section 1.41-8(d) of the regulation 
permits a corporation that is a member of more than one group to 
designate which controlled group they will be aggregated with the 
purposes of Code section 41(f).
    Affected Public: Private sector: Businesses and other for-profits.
    Estimated Annual Burden Hours: 63.
    OMB Number: 1545-0754.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: LR-255-81 (Final) Substantiation of Charitable 
Contributions.
    Abstract: Congress intended that the IRS prescribe rules and 
requirements to assure substantiation and verification of charitable 
contributions. The regulations serve these purposes.
    Affected Public: Private sector: Businesses and other for-profits.
    Estimated Annual Burden Hours: 2,158,000.

    OMB Number: 1545-0763.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: TD 8069--Qualified Conservation Contributions (LR-200-76).
    Abstract: The information is necessary to comply with various 
substantive requirements of section 170(h), which describes situations 
in which a taxpayer is entitled to an income tax deduction for a 
charitable contribution for conservation purposes of a partial interest 
in real property.
    Affected Public: Private sector: Businesses and other for-profits.
    Estimated Annual Burden Hours: 1,250.

    OMB Number: 1545-0782.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: TD 6629--Limitation on Reduction in Income Tax Liability 
Incurred to the Virgin Islands (LR-7).
    Abstract: The Tax Reform Act of 1986 repealed the mandatory 
reporting and recordkeeping requirements of section 934(d)(1954 Code). 
The prior exception to the general rule of section 934 (1954 Code) to 
prevent the Government of the U.S. Virgin Islands from granting tax 
rebates with regard to taxes attributable to income derived from 
sources within the U.S. was contingent upon the taxpayer's compliance 
with the reporting requirements of section 934(d).
    Affected Public: Individuals or households.
    Estimated Annual Burden Hours: 185.

    OMB Number: 1545-0874.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Carryforward Election of Unused Private Activity Bond Volume 
Cap.
    Form: 8328.
    Abstract: Section 146(f) of the Internal Revenue Code requires that 
issuing authorities of certain types of tax-exempt bonds must notify 
the IRS if they intend to carry forward the unused limitation for 
specific projects. The IRS uses the information to complete the 
required study of tax-exempt bonds (required by Congress).
    Affected Public: Private sector: Businesses and other for-profits.
    Estimated Annual Burden Hours: 132,200.

    OMB Number: 1545-0908.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Form 8282, Donee Information Return (Sale, Exchange or Other 
Disposition of Donated Property); Form 8283, Noncash Charitable 
Contributions.
    Form: 8282, 8283.
    Abstract: Internal Revenue Code section 170(a)(1) and regulation 
section 1.170A-13(c) require donors of property valued over $5,000 to 
file certain information with their tax return in order to receive the 
charitable contribution deduction. Form 8283 is used to report the 
required information. Code section 6050L requires donee organizations 
to file an information return with the IRS if they dispose of the 
property received within two years. Form 8282 is used for this purpose.
    Affected Public: Private sector; businesses or other for-profits.
    Estimated Annual Burden Hours: 7,805,692.

    OMB Number: 1545-0959.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: TD 8095--Estate and Gift Taxes; Qualified Disclaimers of 
Property (LR-213-76).
    Abstract: Title 26 USC Section 2518 allows a person to disclaim an 
interest in property received by gift or inheritance. The interest is 
treated as if the dis-claimant never received or transferred such 
interest for Federal gift tax purposes. A qualified disclaimer must be 
in writing and delivered to the transferor or trustee.
    Affected Public: Individuals or households.
    Estimated Annual Burden Hours: 1,000.

    OMB Number: 1545-0990.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Annual Low-Income Housing Credit Agencies Report; Schedule 
A, Carryover Allocation of Low-Income Housing Credit.
    Form: 8610; Schedule A (Form 8610).
    Abstract: State housing credit agencies (Agencies) are required by 
Code section 42(l)(3) to report annually the amount of low-income 
housing credits that they allocated to qualified buildings during the 
year. Agencies report the amount allocated to the building owners and 
to the IRS in Part I of Form 8609. Carryover allocations are reported 
to the Agencies in carryover allocation documents. The Agencies report 
the carryover allocations to the IRS on Schedule A (Form 8610). Form 
8610 is a transmittal and reconciliation document for Forms 8609, 
Schedule A (Form 8610), binding agreements, and election statements.
    Affected Public: State, Local, and Tribal Government.
    Estimated Annual Burden Hours: 6,529.

    OMB Number: 1545-1036.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Election to Have a Tax Year Other Than a Required Tax Year.
    Form: 8716.
    Abstract: Form 8716 is filed by partnerships, S Corporations, and 
personal service corporations, under section 444(a), to elect to retain 
or to adopt a tax year that is not a required tax year. The form 
provides the IRS with information to determine that the section 444(a) 
election is properly made and identifies the tax year to be retained, 
changed, or adopted.
    Affected Public: Private sector; businesses or other for-profits.
    Estimated Annual Burden Hours: 204,400.

    OMB Number: 1545-1038.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Annual Certification of a Qualified Residential Rental 
Project.
    Form: 8703.
    Abstract: Operators of qualified residential projects will use this 
form to certify annually that their projects meet the requirements of 
IRC section 142(d). Operators are required to file this

[[Page 59761]]

certification under section 142(d)(7). Operators must indicate on the 
form the specific ``set-aside'' test the bond issuer elected under 26 
U.S.C. 142(d) for the project period. They must also indicate the 
percentage of low-income units in the residential rental project.
    Affected Public: Private sector: Businesses and other for-profits.
    Estimated Annual Burden Hours: 76,620.

    OMB Number: 1545-1070.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: TD 8223--Temporary, Branch Tax; TD 8432--Final and 
Temporary, Branch Profits Tax; and TD 8657--Final and Temporary, 
Regulations on Effectively Connected Income and the Branch Profits Tax.
    Abstract: The regulations explain how to comply with section 884, 
which imposes a tax on the earnings of a foreign corporation's branch 
that are removed from the branch and which subjects interest paid by 
the branch, and certain interest deducted by the foreign corporation to 
tax.
    Affected Public: Private sector: Businesses and other for-profits.
    Estimated Annual Burden Hours: 12,694.

    OMB Number: 1545-1117.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Notice 89-61, Imported Substances; Rules for Filing a 
Petition.
    Abstract: Section 4671 of the Internal Revenue Code imposes a tax 
on the sale or use of certain imported taxable substances by the 
importer. Code section 4672 provides an initial list of taxable 
substances and provides that importers and exporters may petition the 
Secretary of the Treasury to modify the list. Notice 89-61 sets forth 
the procedures to be followed in petitioning the Secretary.
    Affected Public: Private sector: Businesses and other for-profits.
    Estimated Annual Burden Hours: 100.

    OMB Number: 1545-1132.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: TD 8300--Registration Requirements with Respect to Certain 
Debt Obligations; Application of Repeal of 30 Percent Withholding by 
the Tax Reform Act of 1984 (INTL-536-89).
    Abstract: The Internal Revenue Service needs the information in 
order to ensure that purchasers of bearer obligations are not U.S. 
persons (other than those permitted to hold obligations under section 
165(j) and to ensure that U.S. persons holding bearer obligations 
properly report income and gain on such obligations.
    Affected Public: Private sector: Businesses and other for-profits.
    Estimated Annual Burden Hours: 850.

    OMB Number: 1545-1212.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: U.S. Estate Tax Return for Qualified Domestic Trusts.
    Form: 706-QDT.
    Abstract: Form 706-QDT is used by the trustee or the designated 
filer to compute and report the Federal estate tax imposed on qualified 
domestic trusts by C section 2056A. IRS uses the information to enforce 
this tax and to verify that the tax has been properly computed.
    Affected Public: Individuals or households.
    Estimated Annual Burden Hours: 357.

    OMB Number: 1545-1226.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: FI-59-89 (Final) Proceeds of Bonds Used for Reimbursement.
    Abstract: This regulation clarifies when the allocation of bond 
proceeds to reimburse expenditures previously made by an issuer of the 
bond is treated as an expenditure of the bond proceeds. The issuer must 
express a reasonable official intent, on or prior to the date of 
payment, to reimburse the expenditure in order to assure that the 
reimbursement is not a device to evade requirements imposed by the 
Internal Revenue Code with respect to tax exempt bonds.
    Affected Public: State, Local, and Tribal Governments.
    Estimated Annual Burden Hours: 6,000.

    OMB Number: 1545-1578.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: TD 9032--Election to Treat Trust as Part of an Estate (REG-
106542-98).
    Abstract: TD 9032 and Rev. Proc. 98-13 relate to an election to 
have certain revocable trusts treated and taxed as part of an estate, 
and provides the procedures and requirements for making the section 645 
election.
    Affected Public: Individuals or households.
    Estimated Annual Burden Hours: 5,000.

    OMB Number: 1545-1588.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: TD 8847--Adjustments Following Sales of Partnership 
Interests.
    Abstract: Partnerships, with a section 754 election in effect, are 
required to adjust the basis of partnership property following certain 
transfers of partnership interests. The regulations require the 
partnership to attach a statement to its partnership return indicating 
the adjustment and how it was allocated among the partnership property.
    Affected Public: Private sector; businesses or other for-profits.
    Estimated Annual Burden Hours: 904,000.

    OMB Number: 1545-1589.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Revenue Procedure 98-19, Exceptions to the notice and 
reporting requirements of section 6033(e)(1) and the tax imposed by 
section 6033(e)(2).
    Abstract: Revenue Procedure 98-19 provides guidance to 
organizations exempt from taxation under section 501(a) of the Internal 
Revenue Code of 1986 on certain exceptions from the reporting and 
notice requirements of section 6033(e)(1) and the tax imposed by 
section 6033(e)(2).
    Affected Public: Private sector: Not-for-profit institutions.
    Estimated Annual Burden Hours: 150,000.

    OMB Number: 1545-1592.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Revenue Procedure 2007-12, Certification for No Information 
Reporting on the Sale of a Principal Residence.
    Abstract: This revenue procedure supersedes Rev. Proc. 98-20, 98-1 
C.B. 549, and provides the written assurances that are acceptable to 
the Service for exempting a real estate reporting person from 
information reporting requirements for the sale of a principal 
residence under section 6045(e)5) of the Internal Revenue Code.
    Affected Public: Individuals or households.
    Estimated Annual Burden Hours: 420,500.

    OMB Number: 1545-1595.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Revenue Procedure 98-25, Automatic Data Processing.
    Abstract: Rev. Proc. 98-25 specifies the basic requirements that 
the IRS considers to be essential in cases where a taxpayer's records 
are maintained

[[Page 59762]]

within an Automatic Data Processing System (ADP). If machine-sensible 
records are lost, stolen, destroyed, or materially inaccurate, the Rev. 
Proc. requires that a taxpayer promptly notify its District Director 
and submit a plan to replace the affected records. The District 
Director will notify the taxpayer of any objection(s) to the taxpayer's 
plan. Also, the Rev. Proc. provides that a taxpayer who maintains 
machine-sensible records may request to enter into a Record Retention 
Limitation Agreement (RRLA) with its District Director.
    Affected Public: Private sector; businesses or other for-profits.
    Estimated Annual Burden Hours: 120,000.

    OMB Number: 1545-1625.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: TD 8943 & TD 9104--Credit for Increasing Research 
Activities; Revocation of Election.
    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.
    Affected Public: Private sector; businesses or other for-profits.
    Estimated Annual Burden Hours: 250.

    OMB Number: 1545-1668.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Return of U.S. Persons With Respect to Certain Foreign 
Partnerships.
    Form: 8865 and related schedules.
    Abstract: The Taxpayer Relief Act of 1997 significantly modified 
the information reporting requirements with respect to foreign 
partnerships. The Act made the following three changes (1) expanded 
section 6038B to require U.S. persons transferring property to foreign 
partnerships in certain transactions to report those transfers; (2) 
expanded section 6038 to require certain U.S. Partners of controlled 
foreign partnerships to report information about the partnerships; and 
(3) modified the reporting required under section 6046A with respect to 
acquisitions and dispositions of foreign partnership interests.
    Affected Public: Private sector; businesses or other for-profits.
    Estimated Annual Burden Hours: 245,074.

    OMB Number: 1545-1669.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: REG-108639-99 (Final) Retirement Plans; Cash or Deferred 
Arrangements Under Section 401(k) and Matching Contributions or 
Employee Contributions Under Section 401(m); Notice 2000-3.
    Abstract: The regulations provide guidance for qualified retirement 
plans containing cash or deferred arrangements under section 401(k) and 
providing matching contributions or employee contributions under 
section 401(m). The IRS needs this information to insure compliance 
with sections 401(k) and 401(m).
    Affected Public: Private sector; businesses or other for-profits.
    Estimated Annual Burden Hours: 26,500.

    OMB Number: 1545-1708.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Publication 1345, Handbook for Authorized IRS e-file 
Providers.
    Abstract: This publication provides important information for 
Authorized IRS e-file Providers of Individual Income Tax Returns, 
including information regarding return submission, record keeping 
requirements, payment options, and refunds.
    Affected Public: Private sector; businesses or other for-profits.
    Estimated Annual Burden Hours: 6,023,762.

    OMB Number: 1545-1709.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Application for Extension of Time to File an Exempt 
Organization Return.
    Form: 8868.
    Abstract: Title 26 U.S.C. 6081 of the Internal Revenue Code grants 
a reasonable extension of time for filing any return. This form is used 
by fiduciaries and certain exempt organizations, to request an 
extension of time to file their returns. The information is used to 
determine whether the extension should be granted.
    Affected Public: Private sector: Not-for-profit institutions.
    Estimated Annual Burden Hours: 1,291,497.

    OMB Number: 1545-1715.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Tip Rate Determination Agreement (for use by employers in 
the food and beverage industry).
    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 26 U.S.C. 6053(a), which 
requires employees to report all their tips monthly to their employers.
    Affected Public: Private sector: Businesses and other for-profits.
    Estimated Annual Burden Hours: 1,737.

    OMB Number: 1545-1716.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Notice 2001-1, Employer-Designed Tip Reporting Program for 
the Food and Beverage Industry (EmTRAC).
    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 and other for-profits.
    Estimated Annual Burden Hours: 870.

    OMB Number: 1545-1729.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: TD 9114 (Final) Electronic Payee Statements.
    Abstract: Congress intended that the IRS prescribe rules and 
requirements to assure substantiation and verification of charitable 
contributions. The regulations serve these purposes.
    Affected Public: Private sector: Businesses and other for-profits.
    Estimated Annual Burden Hours: 2,844,950.

    OMB Number: 1545-1730.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: TD 8941--Obligations of States and Political Subdivisions.
    Abstract: Section 142(f)(4) of the Internal Revenue Code of 1986 
permits a person engaged in the local furnishing of electric energy or 
gas that uses facilities financed with exempt facility bonds under 
section 142(a)(8) and that expands it service area in a manner 
inconsistent with the requirements of sections 142(a)(8) and 142(f) to 
make an election to ensure that those bonds will continue to be treated 
as tax-exempt bonds. The final regulations (1.142(f)-1) set forth the 
required time and manner of making this statutory election.
    Affected Public: Private sector: Businesses and other for-profits.

[[Page 59763]]

    Estimated Annual Burden Hours: 15.

    OMB Number: 1545-1733.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Carrier Summary Report.
    Form: 720-CS.
    Abstract: Representatives of the motor fuel industry, state 
governments, and the Federal government are working to ensure 
compliance with excise taxes on motor fuels. This joint effort has 
resulted in a system to track the movement of all products to and from 
terminals. Form 720-CS is an information return that will be used by 
carriers to report their monthly deliveries and receipts of products to 
and from terminals.
    Affected Public: Private sector: Businesses and other for-profits.
    Estimated Annual Burden Hours: 183,027.

    OMB Number: 1545-1734.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Terminal Operator Report.
    Form: 720-TO.
    Abstract: Representatives of the motor fuel industry, state 
governments, and the Federal government are working to ensure 
compliance with excise taxes on motor fuels. This joint effort has 
resulted in a system to track the movement of all products to and from 
terminals. Form 720-TO is an information return that will be used by 
terminal operators to report their monthly receipts and disbursements 
of products.
    Affected Public: Private sector: Businesses and other for-profits.
    Estimated Annual Burden Hours: 2,347,020.

    OMB Number: 1545-1735.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Revenue Procedure 2001-20, Voluntary Compliance on Alien 
Withholding Program (VCAP).
    Abstract: The revenue procedure will improve voluntary compliance 
of colleges and universities in connection with their obligations to 
report, withhold and pay taxes due on compensation paid to foreign 
students and scholars (nonresident aliens). The revenue procedure 
provides an optional opportunity for colleges and universities which 
have not fully complied with their tax obligations concerning 
nonresident aliens to self-audit and come into compliance with 
applicable reporting and payment requirements.
    Affected Public: Private sector; not-for-profit institutions.
    Estimated Annual Burden Hours: 346,500.

    OMB Number: 1545-1736.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Revenue Procedure 2001-24, Advanced Insurance Commissions.
    Abstract: A taxpayer that wants to obtain automatic consent to 
change its method of accounting for cash advances on commissions paid 
to its agents must agree to the specified terms and conditions under 
the revenue procedure. This agreement is ratified by attaching the 
required statement to the federal income tax return for the year of 
change.
    Affected Public: Private sector: Businesses and other for-profits.
    Estimated Annual Burden Hours: 1,318.

    OMB Number: 1545-1836.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Support Schedule for Advance Ruling Period.
    Form: 8734.
    Abstract: Form 8734 is used by charitable exempt organizations to 
furnish financial information supporting its qualification of public 
charity status under 26 U.S.C. 509 and that the IRS can use to classify 
a charity as a public charity.
    Affected Public: Private sector; not-for-profit institutions.
    Estimated Annual Burden Hours: 97,411.

    OMB Number: 1545-1859.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Notice 2004-11, Recordkeeping Agreement Pilot Program 
Involving Credit for Increasing Research Activities.
    Abstract: This notice announces a pilot program in which the 
Internal Revenue Service and large and mid-size business taxpayers may 
enter into research credit record keeping agreements (RCRAs). If the 
taxpayer complies with the terms of the RCRA, the Service will deem the 
taxpayer to satisfy the record keeping requirements of section 6001 for 
purposes of the credit for increasing research activities under section 
41 of the Internal Revenue Code.
    Affected Public: Private sector; businesses or other for-profits.
    Estimated Annual Burden Hours: 1,170.

    OMB Number: 1545-1869.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Information Return for Acquisition of Control or Substantial 
Change in Capital Structure.
    Form: 8806.
    Abstract: Form 8806 is used to report information regarding 
transactions involving acquisition of control or substantial change in 
capital structure under section 6043.
    Affected Public: Private sector; businesses or other for-profits.
    Estimated Annual Burden Hours: 113.

    OMB Number: 1545-1872.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Request for Transcript of Tax Return.
    Form: 4506-T.
    Abstract: Internal Revenue Code section 7513 allows taxpayers to 
request a copy of a tax return or related products. Form 4506-T is used 
to request all products except copies of returns. The information 
provided will be used to search the taxpayers account and provide the 
requested information and to ensure that the requestor is the taxpayer 
or someone authorized by the taxpayer to obtain the documents 
requested.
    Affected Public: Individuals or households.
    Estimated Annual Burden Hours: 555,600.

    OMB Number: 1545-1875.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Revenue Procedure 2004-12, Health Insurance Costs of 
Eligible Individuals.
    Abstract: Revenue Procedure 2004-12 informs states how to elect a 
health program to be qualified health insurance for purposes of the 
health coverage tax credit (HCTC) under section 35 of the Internal 
Revenue Code. The collection of information is voluntary. However, if a 
state does not make an election, eligible residents of the state may be 
impeded in their efforts to claim the HCTC.
    Affected Public: State, Local, and Tribal Governments.
    Estimated Annual Burden Hours: 26.

    OMB Number: 1545-1877.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Revenue Procedure 2004-18, Average Area Purchase Price Safe 
Harbors and Nationwide Purchase Prices under section 143.
    Abstract: Revenue Procedure 2004-18 provides issuers of qualified 
mortgage

[[Page 59764]]

bonds, as defined in section 143(a) of the Internal Revenue Code, and 
issuers of mortgage credit certificates, as defined in section 25(c), 
with (1) nationwide average purchase prices for residences located in 
the United States, and (2) average area purchase price safe harbors for 
residences located in statistical areas in each state, the District of 
Columbia, Puerto Rico, the Northern Mariana Islands, American Samoa, 
the Virgin Islands, and Guam.
    Affected Public: State, Local, and Tribal Governments.
    Estimated Annual Burden Hours: 15.

    OMB Number: 1545-1908.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: TD 9495--Qualified Zone Academy Bonds: Obligations of States 
and Political Subdivision (REG-121475-03).
    Abstract: The regulations that provide guidance to state and local 
governments that issue qualified zone academy bonds and to banks, 
insurance companies, and other taxpayers that holds those bonds on the 
program requirements for qualified zone academy bonds. The final 
regulations implement the amendments to section 1397E and provide 
guidance on the maximum term, permissible use of proceeds, and remedial 
actions for qualified zone academy bonds. Affected Public: State, 
Local, and Tribal Governments.
    Estimated Annual Burden Hours: 3.

    OMB Number: 1545-1979.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Energy Efficient New Home Credit.
    Form: 8908.
    Abstract: Eligible contractors will use Form 8908 to claim the 
credit for new energy efficient homes that are acquired by sale or 
lease by an individual from that contractor during the tax year for use 
as a residence.
    Affected Public: Private sector: Businesses and other for-profits.
    Estimated Annual Burden Hours: 512,820.

    OMB Number: 1545-2040.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Revenue Procedure 2006-42--Granting Automatic Consent to 
Change Certain Elections Relating to the Apportionment of Interest 
Expense and Research and Experimental Expenditures.
    Abstract: This revenue procedure sets forth the administrative 
procedures for taxpayers to obtain automatic approval to change certain 
elections relating to the apportionment of interest expense under 
Sec. Sec.  1.861-8T(c)(2) and 1.861-9(i)(2) and research and 
experimental expenditures (R&E) under Sec.  1.861-17(e). A taxpayer 
complying with this revenue procedure will be deemed to have obtained 
the approval of the Commissioner of the Internal Revenue Service to 
change those elections.
    Affected Public: Private sector: Businesses and other for-profits.
    Estimated Annual Burden Hours: 100.

    OMB Number: 1545-2042.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: IRS e-file Signature Authorization for Form 1065.
    Form: 8879-PE.
    Abstract: Form 8879-PE, IRS e-file Signature Authorization for Form 
1065, was developed for modernized e-file for partnerships under 
Internal Revenue Code sections 6109 and 6103.
    Affected Public: Private sector: Businesses and other for-profits.
    Estimated Annual Burden Hours: 2,635.

    OMB Number: 1545-2050.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Notice 2006-109 -Interim Guidance Regarding Supporting 
Organizations and Donor Advised Funds.
    Abstract: Notice 2006-109 provides interim guidance regarding 
application of new or revised requirements under sections 1231 and 
1241-1244 of the Pension Protection Act of 2006. It also provides 
interim relief from application of new excise taxes on private 
foundation grants to supporting organizations and on sponsoring 
organizations of donor advised funds.
    Affected Public: Private sector; not-for-profit institutions.
    Estimated Annual Burden Hours: 612,294.

    OMB Number: 1545-2079.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: TD 9334--Disclosure Requirements With Respect to Prohibited 
Tax Shelter Transactions.
    Abstract: This document contains final regulations that provide 
guidance under section 4965 of the Internal Revenue Code (Code), 
relating to excise taxes with respect to prohibited tax shelter 
transactions to which tax-exempt entities are parties, and sections 
6033(a)(2) and 6011(g) of the Code, relating to certain disclosure 
obligations with respect to such transactions.
    Affected Public: Private sector: Businesses and other for-profits.
    Estimated Annual Burden Hours: 98,500.

    OMB Number: 1545-2160.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Information Return for Tax Credit Bonds.
    Form: 8038-TC.
    Abstract: Form 8038-TC will be used by issuers of qualified tax-
exempt credit bonds, including tax credit bonds enacted under the 
American Recovery and Reinvestment Act of 2009, to capture information 
required by IRC section 149(e) using a schedule approach. For 
applicable types of bond issues, filers will use this form instead of 
Form 8038, Information Return for Tax-Exempt Private Activity Bond 
Issues.
    Affected Public: State, Local, and Tribal Governments.
    Estimated Annual Burden Hours: 20,294.

    OMB Number: 1545-2163.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: HCTC--Family Member Eligibility Form.
    Form: 14116.
    Abstract: This form will be used by the family members of Health 
Coverage Tax Credit (HCTC) eligible individuals under circumstances 
where the original candidate has died or become divorced from the 
family member. This form allows family member to begin the HCTC 
registration process by verifying the family member's eligibility.
    Affected Public: Individuals or households.
    Estimated Annual Burden Hours: 30.

    OMB Number: 1545-2194.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Rev. Proc. 2011-34--Rules for Certain Rental Real Estate 
Activities.
    Abstract: This Revenue Procedure grants relief under Section 1.469-
9(g) for certain taxpayers to make late elections to treat all 
interests in rental real estate as a single rental real estate 
activity.
    Affected Public: Individuals or Households.
    Estimated Annual Burden Hours: 1,000.

    OMB Number: 1545-2222.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: VITA/TCE Volunteer Program.

[[Page 59765]]

    Form: 8653, 8654, 13715, 13260, 14024, and 14310.
    Abstract: The Internal Revenue Service offers free assistance with 
tax return preparation and tax counseling using specially trained 
volunteers. The Volunteer Income Tax Assistance (VITA) and Tax 
Counseling for the Elderly (TCE) programs assist seniors and 
individuals with low to moderate incomes, those with disabilities, and 
those for whom English is a second language.
    Affected Public: Individuals or households.
    Estimated Annual Burden Hours: 16,097.

    OMB Number: 1545-2241.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Offshore Voluntary Disclosure Program (OVDP).
    Abstract: The information provided on the submission form will be 
used to assist in timely determination of acceptance into the Voluntary 
Disclosure Program. Taxpayers with undisclosed foreign accounts or 
entities should make a voluntary disclosure because it enables them to 
become compliant, avoid substantial civil penalties and generally 
eliminate the risk of criminal prosecution, including penalty sections 
6651, 6035, 6038, 6046, 6048, and 6662.
    Affected Public: Individuals or households.
    Estimated Annual Burden Hours: 456,000.


Dawn D. Wolfgang,
Treasury PRA Clearance Officer.
[FR Doc. 2013-23583 Filed 9-26-13; 8:45 am]
BILLING CODE 4830-01-P