[Federal Register Volume 79, Number 167 (Thursday, August 28, 2014)]
[Notices]
[Pages 51396-51397]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2014-20529]


=======================================================================
-----------------------------------------------------------------------

DEPARTMENT OF THE TREASURY


Submission for OMB Review; Comment Request

August 25, 2014.
    The Department of the Treasury will submit the following 
information collection request 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 29, 2014 to 
be assured of consideration.

ADDRESSES: Send comments regarding the burden estimate, or any other 
aspect of the information collections, 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 8141, 
Washington, DC 20220, or email at [email protected].

FOR FURTHER INFORMATION CONTACT: Copies of the submissions may be 
obtained by emailing [email protected], calling (202) 622-1295, or 
viewing the entire information collection request at www.reginfo.gov.

Internal Revenue Service (IRS)

    OMB Number: 1545-1420.
    Type of Review: Revision of a currently approved collection.
    Title: Claim for Refund of Excise Taxes.
    Form: Form 8849.
    Abstract: Internal Revenue Code sections 6402, 6404, 6511 and 
sections 301.6402-2, 301.6404-1, and 301.6404-3 of the regulations, 
allow for refunds of taxes (except income taxes) or refund, abatement, 
or credit of interest, penalties, and additions to tax in the event of 
errors or certain actions by IRS. Form 8849 is used by taxpayers to 
claim refunds of excise taxes. Changes were made to Form 8849's 
Schedule 3 as a result of the expiration of credits for biodiesel and 
renewable diesel, and alternative fuel and alternative fuel mixtures 
after December 31, 2013. These credits had previously expired at the 
end of 2011 and were extended retroactively in 2013. As a result of the 
expiration, Schedule 3 is only used to claim the Alternative Fuel 
Credit, for Liquefied Hydrogen.
    Affected Public: Businesses or other for-profits; Not-for-profit 
institutions; Individuals or households; Farms; State, local, or tribal 
governments.
    Estimated Annual Burden Hours: 923,026.

    OMB Number: 1545-2200.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Form 8944--Preparer Hardship Waiver Request; Form 8948--
Preparer Explanation for Not Filing Electronically.
    Form: Form 8944, Form 8948.
    Abstract: Specified tax return preparers use Form 8944 to request 
an undue hardship waiver from the Internal Revenue Code section 
6011(e)(3) requirement to electronically file returns of income tax 
imposed by subtitle A on individuals, estates, and trusts. Form 8948 is 
used only by specified tax return preparers to explain why a particular 
return is being filed on paper. The form is used by specified tax 
return preparers to identify returns that meet allowable exceptions to 
the electronic filing requirement.

[[Page 51397]]

    Affected Public: Businesses or other for-profits.
    Estimated Annual Burden Hours: 18,270,900.

Brenda Simms,
Treasury PRA Clearance Officer.
[FR Doc. 2014-20529 Filed 8-27-14; 8:45 am]
BILLING CODE 4810-01-P