[Federal Register Volume 79, Number 20 (Thursday, January 30, 2014)]
[Notices]
[Pages 5022-5024]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2014-01875]


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DEPARTMENT OF THE TREASURY


Submission for OMB Review; Comment Request

January 27, 2014.
    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 March 3, 2014 to be 
assured of consideration.

ADDRESSES: Send comments regarding the burden estimate, or any other 
aspect of the information collection, including suggestions 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 may be found at www.reginfo.gov.

Internal Revenue Service (IRS)

    OMB Number: 1545-0035.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Employer's Annual Tax Return for Agricultural Employees.
    Form: 943, 943-PR, 943A-PR, 943-X, 943X-PR.
    Abstract: Agricultural employers must prepare and file Form 943 and 
Form 943-PR (Puerto Rico only) to report and pay FICA taxes and income 
tax voluntarily withheld (Form 943 only). Agricultural employees may 
attach Forms 943-A and 943A-PR to Forms 943 and 943-PR to show their 
tax liabilities for semiweekly periods. The information is used to 
verify that the correct tax has been paid.
    Affected Public: Private Sector: Farms, Not-for-profit 
institutions.
    Estimated Annual Burden Hours: 10,880,812.

    OMB Number: 1545-1081.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Application for Extension of Time to File Information 
Returns.

[[Page 5023]]

    Form: 8809.
    Abstract: Form 8809 is used to request an extension of time to file 
Forms W-2, W-2G, 1042-S, 1097, 1098, 1099, 3921, 3922, 5498, and 8027. 
The IRS reviews the information contained on the form to determine 
whether an extension should be granted.
    Affected Public: Private Sector: Businesses or other for-profits, 
Farms, Not-for-profit institutions.
    Estimated Annual Burden Hours: 237,000.

    OMB Number: 1545-1112.
    Type of Review: Revision of a currently approved collection.
    Title: 26 CFR 301.9100-8--Time and Manner of Making Certain 
Elections Under the Technical and Miscellaneous Revenue Act of 1988.
    Abstract: Section 301.9100-8 establishes various elections with 
respect to which immediate interim guidance on the time and manner of 
making the elections is necessary. These regulations enable taxpayers 
to take advantage of the benefits of various Code provisions.
    Affected Public: Individuals or Households.
    Estimated Annual Burden Hours: 6,661.

    OMB Number: 1545-1331.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: TD 8566 (Final) General Asset Accounts Under the Accelerated 
Cost Recovery System.
    Abstract: The regulations describe the time and manner of making 
the election described in IRC Section 168(i)(4). Basic information 
regarding this election is necessary to monitor compliance with the 
rules in the IRC Section 168.
    Affected Public: Private Sector: Businesses or other for-profits.
    Estimated Annual Burden Hours: 250.

    OMB Number: 1545-1357.
    Type of Review: Revision of a currently approved collection.
    Title: Procedures for Monitoring Compliance with Low-Income Housing 
Credit Requirements; Rules to Carry Out the Purposes of Section 42 and 
for Correcting.
    Abstract: These regulations concern the Secretary's authority to 
provide guidance under section 42, and provide for the correction of 
administrative errors and omissions made in connection with allocations 
of low-income housing credit dollar amounts and recordkeeping within a 
reasonable period after their discovery and affect State and local 
housing credit agencies, owners of building projects for which the low 
income housing credit is allocated, and taxpayers claiming the low-
income housing credit.
    Affected Public: Private Sector: Businesses or other for-profits; 
State and Local agencies.
    Estimated Annual Burden Hours: 104,899.

    OMB Number: 1545-1430.
    Type of Review: Revision of a currently approved collection.
    Title: Form 945 and 945V: Annual Return of Withheld Federal Income 
Tax/Voucher; Form 945-A: Annual Record of Federal Tax Liability; Form 
945-X Annual Return of Withheld Federal Income Tax, Claim, Refund.
    Forms: 945, 945-V, 945-A, 945-X.
    Abstract: Form 945 is used to report income tax withholding on non-
payroll payments including backup withholding and withholding on 
pensions, annuities, IRA's military retirement and gambling winnings. 
Form 945-V, Payment Voucher, is used if you are making a payment with 
Form 945, Annual Return of Withheld Federal Income Tax. Form 945-A is 
used to report non-payroll tax liabilities. Form 945-X is used to 
correct errors made on Form 945, Annual Return of Withheld Federal 
Income Tax, for one year only.
    Affected Public: Private Sector: Businesses or other for-profits.
    Estimated Annual Burden Hours: 1,619,603.

    OMB Number: 1545-1537.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: TD 9166--Final Regulations for Health Coverage Portability 
for Group Health Plans and Group Health insurance Issuers under HIPPA 
Titles I & IV.
    Abstract: The regulations provide guidance for group health plans 
and the employers maintaining them regarding requirements imposed on 
plans relating to preexisting condition exclusions, discrimination 
based on health status, and access to coverage.
    Affected Public: Private Sector: Businesses or other for-profits.
    Estimated Annual Burden Hours: 262,289.

    OMB Number: 1545-1597.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Revenue Procedure 2000-12, Application Procedures for 
Qualified Intermediary Status Under Section 1441; Final Qualified 
Intermediary Withholding Agreement.
    Abstract: Revenue Procedure 2000-12 describes application 
procedures for becoming a qualified intermediary and the requisite 
agreement that a qualified intermediary must execute with the IRS. The 
information will be used by the IRS to ensure compliance with the U.S. 
withholding system under the 1441 regulations (especially proper 
entitlement to treaty benefits).
    Affected Public: Private Sector: Businesses or other for-profits.
    Estimated Annual Burden Hours: 301,018.

    OMB Number: 1545-1610.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Annual Return/Report of Employee Benefit Plan.
    Form: 5500 and related schedules; 5500-SF.
    Abstract: Form 5500 is an annual information return filed by 
employee benefit plans. The IRS uses this information to determine if 
the plan appears to be operating properly as required under the law or 
whether the plan should be audited.
    Affected Public: Private Sector: Businesses or other for-profits.
    Estimated Annual Burden Hours: 326,000.

    OMB Number: 1545-1613.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: REG-209446-82 (TD8852) (Final) Passthrough of Items of an S 
Corporation to its Shareholders.
    Abstract: Section 1366 requires shareholders of an S corporation to 
take into account their pro rata share of separately stated items of 
the S corporation and non-separately computed income or loss. The 
regulations provide guidance regarding this reporting requirement.
    Affected Public: Private Sector: Businesses or other for-profits.
    Estimated Annual Burden Hours: 1.

    OMB Number: 1545-1621.
    Type of Review: Revision of a currently approved collection.
    Title: W-8 BEN, W-8BEN-E, W-8EIC, W-8EXP, W-8IMY, W-8 MOU Program.
    Abstract: The IRS uses these forms to determine from the 
information submitted whether the applicant plan qualifies under 
section 401(a) of the Internal Revenue Code for plan approval. The 
application is also used to determine if the related trust qualifies 
for tax exempt status under Code section 501(a).
    Affected Public: Private Sector: Businesses or other for-profits.
    Estimated Annual Burden Hours: 25,721,305.

    OMB Number: 1545-1883.

[[Page 5024]]

    Type of Review: Revision of a currently approved collection.
    Title: Election of Alternative Deficit Reduction Contribution and 
Planned Amendments.
    Abstract: Procedures for electing an alternative deficit reduction 
contribution; guidance on notices that must be given by an employer to 
plan participants and their beneficiaries and to the Pension Benefit 
Guaranty Corporation; guidance on restrictions that are place on plan 
amendments. (Combines Announcements 2004-38 and 2004-43, Notice 2004-59 
under this OMB control number.)
    Affected Public: Private Sector: Businesses or other for-profits.
    Estimated Annual Burden Hours: 13,200.

    OMB Number: 1545-1893.
    Type of Review: Revision of a currently approved collection.
    Title: REG-150562-03 (Final) TD 9353--Section 1045 Application to 
Partnerships.
    Abstract: These regulations relating to the application of section 
1045 of the Internal Revenue Code (Code) to partnerships and their 
partners and provide rules regarding the deferral of gain on a 
partnership's sale of qualified small business stock (QSB stock) and a 
partner's sale of QSB stock distributed by a partnership. These 
regulations also provide rules for a taxpayer (other than a C 
corporation) who sells QSB stock and purchases replacement QSB stock 
through a partnership.
    Affected Public: Private Sector: Businesses or other for-profits.
    Estimated Annual Burden Hours: 1,500.

    OMB Number: 1545-1900.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: (TD 9212) Final, Source of Compensation for Labor or 
Personal Services.
    Abstract: The regulation describes the appropriate bases for 
determining the source of income from labor or personal services 
performed partly within and partly without the United States. The 
information required in Sec. 1.861-4(b)(2)(ii)(D) and (D)(6) will 
enable an employee to source certain fringe benefits on a geographical 
basis. The collections of information will allow the IRS to verify 
these determinations.
    Affected Public: Individuals or Households.
    Estimated Annual Burden Hours: 10,000.

    OMB Number: 1545-2058.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: U.S. Electronic Large Partnership Declaration for an I.R.S. 
e-file return.
    Form: 8453-B.
    Abstract: Form 8453-B is used to authenticate an electronic Form 
1065-B, and to authorize an electronic return originator or 
intermediate service provider to transmit via a third party 
transmitter.
    Affected Public: Private Sector: Businesses or other for-profits.
    Estimated Annual Burden Hours: 144.

    OMB Number: 1545-2059.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: TD 9312 (Temp), Deduction for Qualified Film and Television 
Production Costs.
    Abstract: This document contains temporary regulations relating to 
deductions for the cost of producing film and television productions 
under section 181. These temporary regulations reflect changes to the 
law made by the American Jobs Creation Act of 2004 and the Gulf 
Opportunity Zone Act of 2005, and affect taxpayers that produce films 
and television productions within the United States.
    Affected Public: Private Sector: Businesses or other for-profits.
    Estimated Annual Burden Hours: 1,600.

Dawn D. Wolfgang,
Treasury PRA Clearance Officer.
[FR Doc. 2014-01875 Filed 1-29-14; 8:45 am]
BILLING CODE 4830-01-P