[Federal Register Volume 79, Number 126 (Tuesday, July 1, 2014)]
[Notices]
[Pages 37394-37395]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2014-15438]


-----------------------------------------------------------------------

DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Forms 1040-PR and 1040-
SS

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

-----------------------------------------------------------------------

SUMMARY: The Department of the Treasury, as part of its continuing 
effort to reduce paperwork and respondent burden, invites the general 
public and other Federal agencies to take this opportunity to comment 
on proposed and/or continuing information collections, as required by 
the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 
3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning 
Form 1040-PR, Planilla para la Declaraci[oacute]n de la 
Contribuci[oacute]n Federal sobre el Trabajo por Cuenta Propia 
(Incluyendo el Cr[eacute]dito Tributario Adicional por Hijos para 
Residentes Bona Fide de Puerto Rico) and Form 1040-SS, U.S. Self-
Employment Tax Return (Including the Additional Child Tax Credit for 
Bona Fide Residents of Puerto Rico)

DATES: Written comments should be received on or before September 2, 
2014 to be assured of consideration.

ADDRESSES: Direct all written comments to R. Joseph Durbala, Internal 
Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, 
DC 20224.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the form and instructions should be directed to Gerald J. 
Shields, LL.M. at Internal Revenue Service, Room 6129, 1111 
Constitution Avenue NW., Washington, DC 20224, or through the Internet 
at [email protected].

SUPPLEMENTARY INFORMATION: 
    Title: Planilla para la Declaraci[oacute]n de la 
Contribuci[oacute]n Federal sobre el Trabajo por Cuenta Propia 
(Incluyendo el Cr[eacute]dito Tributario Adicional por Hijos para 
Residentes Bona Fide de Puerto Rico).
    OMB Number: 1545-0090.
    Form Number: Form 1040-PR.
    Abstract: Form 1040-PR, is used by self-employed individuals to 
figure and report self-employment tax under IRC chapter 2 of Subtitle 
A, and provide credit to the taxpayer's social security account. Anejo 
H-PR is used to compute household employment taxes and the Form 104-PR 
burden calculation includes this burden of 2,400 responses with 5,376 
hours.
    Current Actions: There are changes, due to Public Law 112-96, 
section 1001; Public Law 111-148, section 9014, which changed IRC 
section 1401 (b)(2); Chief Counsel request; SSA Fact Sheet: 2013 Social 
Security Changes, being made to the form at this time which increased 
taxpayer burden. This form is being submitted for renewal purposes.
    Type of Review: Revision of a currently approved collection.

[[Page 37395]]

    Affected Public: Individuals or households, Businesses and other 
for-profit organizations, Farms.
    Estimated Number of Respondents: 154,860.
    Estimated Time per Respondent: 11 hours, 34 minutes.
    Estimated Total Annual Burden Hours: 1,792,208.

    Title: U.S. Self-Employment Tax Return (Including the Additional 
Child Tax Credit for Bona Fide Residents of Puerto Rico)
    OMB Number: 1545-0090.
    Form Number: Form 1040-SS.
    Abstract: Form 1040-SS, is used by self-employed individuals to 
figure and report self-employment tax under IRC chapter 2 of Subtitle 
A, and provide credit to the taxpayer's social security account. Both 
of these forms are also used by bona- fide residents of Puerto Rico to 
claim the additional child tax credit.
    Current Actions: There are changes, due to Public Law 112-96, 
section 1001; Public Law 111-148, section 9014, which changed IRC 
section 1401 (b)(2); Chief Counsel request; SSA Fact Sheet: 2013 Social 
Security Changes, being made to the form at this time which increased 
taxpayer burden. This form is being submitted for renewal purposes.
    Type of Review: Revision of a currently approved collection.
    Affected Public: Individuals or households, Businesses and other 
for-profit organizations, Farms.
    Estimated Number of Respondents: 92,000.
    Estimated Time per Respondent: 11 hours, 28 minutes.
    Estimated Total Annual Burden Hours: 1,055,240.

    The following paragraph applies to all of the collections of 
information covered by this notice:
    An agency may not conduct or sponsor, and a person is not required 
to respond to, a collection of information unless the collection of 
information displays a valid OMB control number. Books or records 
relating to a collection of information must be retained as long as 
their contents may become material in the administration of any 
internal revenue law. Generally, tax returns and tax return information 
are confidential, as required by 26 U.S.C. 6103.
    Request For Comments: Comments submitted in response to this notice 
will be summarized and/or included in the request for OMB approval. All 
comments will become a matter of public record. Comments are invited 
on: (a) Whether the collection of information is necessary for the 
proper performance of the functions of the agency, including whether 
the information shall have practical utility; (b) the accuracy of the 
agency's estimate of the burden of the collection of information; (c) 
ways to enhance the quality, utility, and clarity of the information to 
be collected; (d) ways to minimize the burden of the collection of 
information on respondents, including through the use of automated 
collection techniques or other forms of information technology; and (e) 
estimates of capital or start-up costs and costs of operation, 
maintenance, and purchase of services to provide information.

    Approved: May 20, 2014.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. 2014-15438 Filed 6-30-14; 8:45 am]
BILLING CODE 4830-01-P