[Federal Register Volume 79, Number 50 (Friday, March 14, 2014)]
[Notices]
[Page 14597]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2014-05601]


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DEPARTMENT OF THE TREASURY


Submission for OMB Review; Comment Request

March 11, 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 April 14, 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: 1545-1186.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Rental Real Estate Income and Expenses of a Partnership or 
an S Corporation.
    Form: 8825.
    Abstract: Form 8825 is used to verify that partnerships and S 
corporations have correctly reported their income and expenses from 
rental real estate property. The form is filed with either Form 1065 or 
Form 1120S.
    Affected Public: Private Sector: Businesses or other for-profits.
    Estimated Annual Burden Hours: 6,288,600.

    OMB Number: 1545-1292.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: TD 8448--Enhanced Oil Recovery Credit (PS-97-91 and PS-101-
90).
    Abstract: This regulation provides guidance concerning the costs 
subject to the enhanced oil recovery credit, the circumstances under 
which the credit is available, and procedures for certifying to the 
Internal Revenue Service that a project meets the requirements of 
section 43(c) of the Internal Revenue Code.
    Affected Public: Private Sector: Businesses or other for-profits.
    Estimated Annual Burden Hours: 1,460.

    OMB Number: 1545-1324.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: TD 8530--Limitation on Net Operating Loss Carryforwards and 
Certain Built-in Losses Following Ownership Change; Special Rule for 
Value of a Loss Corporation Under the Jurisdiction of a Court in a 
Title 11 Case (CO-88-90).
    Abstract: This information serves as evidence of an election to 
apply section 382(1)(6) in lieu of section 382(1)(5) and an election to 
apply the provisions of the regulations retroactively. It is required 
by the Internal Revenue Service to assure that the proper amount of 
carryover attributes are used by a loss corporation following specified 
types of ownership changes.
    Affected Public: Private Sector: Businesses or other for-profits.
    Estimated Annual Burden Hours: 813.

    OMB Number: 1545-1743.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Summary of Archer MSAs.
    Form: 8851.
    Abstract: This form will be used by the IRS to determine whether 
numerical limits set forth in section 220(j)(1) have been exceeded.
    Affected Public: Private Sector: Businesses or other for-profits.
    Estimated Annual Burden Hours: 1,540,000.

    OMB Number: 1545-1890.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Revenue Procedure 2010-52, Extension of the Amortization 
Period for Plan Sponsor of a Multiemployer Pension Plan.
    Abstract: This revenue procedure describes the process for 
obtaining an extension of the amortization period for the minimum 
funding standards set forth in section 412(e) of the Code.
    Affected Public: Private Sector: Businesses or other for-profits.
    Estimated Annual Burden Hours: 2,500.

    OMB Number: 1545-1891.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: HCTC Health Plan Administrator (HPA) Return of Funds.
    Form: 13560.
    Abstract: Form 13560 is completed by Health Plan Administrators 
(HPAs) and accompanies a return of funds in order to ensure proper 
handling. This form serves as supporting documentations for any funds 
returned by an HPA and clarifies where the payment should be applied 
and why it is being sent.
    Affected Public: State, Local, and Tribal Governments.
    Estimated Annual Burden Hours: 50.

Dawn D. Wolfgang,
Treasury PRA Clearance Officer.
[FR Doc. 2014-05601 Filed 3-13-14; 8:45 am]
BILLING CODE 4830-01-P