[Federal Register Volume 80, Number 83 (Thursday, April 30, 2015)]
[Notices]
[Pages 24317-24319]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2015-10078]


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DEPARTMENT OF THE TREASURY


Submission for OMB Review; Comment Request

AGENCY: Department of the Treasury.

ACTION: Notice.

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SUMMARY: 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 June 1, 2015 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.

SUPPLEMENTARY INFORMATION:

Internal Revenue Service (IRS)

    OMB Number: 1545-0143.
    Type of Review: Revision of a currently approved collection.
    Title: Heavy Highway Vehicle Use Tax Return.
    Form: 2290, 2290-SP, 2290-V, 2290-V(SP).
    Abstract: Form 2290 is used to compute and report the tax imposed 
by section 4481 on the highway use of certain motor vehicles. The 
information is used to determine whether the taxpayer has paid the 
correct amount of tax.
    Affected Public: Private Sector: Businesses or other for-profits.
    Estimated Annual Burden Hours: 27,120,040.

    OMB Number: 1545-0240.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Claim for Refund of Income Tax Return Preparer Penalties.
    Form: 6118.
    Abstract: Form 6118 is used by preparers to file for a refund of 
penalties incorrectly charged. The information enables the IRS to 
process the claim and have the refund issued to the tax return 
preparer.
    Affected Public: Individuals or Households.
    Estimated Annual Burden Hours: 11,400.

    OMB Number: 1545-0429.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Request for Copy of Tax Return.
    Form: 4506.
    Abstract: 26 U.S.C. 7513 allows for taxpayers to request a copy of 
a tax return. Form 4506 is used by a taxpayer to request a copy of a 
Federal tax form. The information provided will be used for research to 
locate the tax form and to ensure that the requester is the taxpayer or 
someone authorized by the taxpayer.
    Affected Public: Individuals or Households.
    Estimated Annual Burden Hours: 260,000.

    OMB Number: 1545-0499.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Simplified Employee Pension-Individual Retirement Accounts 
Contribution Agreement.
    Form: 5305-SEP.
    Abstract: This form is used by an employer to make an agreement to 
provide benefits to all employees under a Simplified Employee Pension 
(SEP) described in section 408(k). This form is not to be filed with 
the IRS but to be retained in the employer's records as proof of 
establishing a SEP and justifying a deduction for contributions to the 
SEP. The data is used to verify the deduction.
    Affected Public: Private Sector: Businesses or other for-profits.
    Estimated Annual Burden Hours: 495,000.

    OMB Number: 1545-0768.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: TD 7898--Employers Qualified Educational Assistance 
Programs.
    Abstract: Section 127(a) of the Internal Revenue Code provides that 
the gross income of any employee does not include amounts paid or 
expenses incurred by an employer if furnished to the employee pursuant 
to a qualified educational assistance program. Section 127(b) sets 
forth the requirements which must be met in order for a program to be a 
qualified educational assistance program. Among these requirements, 
section 127(b)(1) requires that a program be a separate written plan of 
the employer. No advance approval of the plan is required. Employees 
must be notified of the availability and terms of the program. Pursuant 
to sec. 6001, substantiation may be required to verify that employees 
are entitled to exclude the value of such benefits from their gross 
incomes.
    Affected Public: Private Sector: Businesses or other for-profits.
    Estimated Annual Burden Hours: 615.


[[Page 24318]]


    OMB Number: 1545-0949.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Application for Special Enrollment Examination.
    Form: 2587.
    Abstract: This information relates to the determination of the 
eligibility of individuals seeking enrollment status to practice before 
the Internal Revenue Service.
    Affected Public: Individuals or Households.
    Estimated Annual Burden Hours: 11,000.

    OMB Number: 1545-1029.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Low-Income Housing Credit Disposition Bond or Treasury 
Direct Account Application.
    Form: 8693.
    Abstract: Form 8693 is needed per IRC section 42(j)(6) to post bond 
or establish a Treasury Direct Account and waive the recapture 
requirements under section 42(j) for certain disposition of a building 
on which the low-income housing credit was claimed. Internal Revenue 
regulations Sec.  301.7101-1 requires that the posting of a bond must 
be done on the appropriate form as determined by the Internal Revenue 
Service.
    Affected Public: Private Sector: Businesses or other for-profits.
    Estimated Annual Burden Hours: 3,589.

    OMB Number: 1545-1221.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: TD 8376 (EE-147-87) Qualified Separate Lines of Business.
    Abstract: The affected public includes employers who maintain 
qualified employee retirement plans. Where applicable, the employer 
must furnish notice to the IRS that the employer treats itself as 
operating qualified separate lines of business and some may request an 
IRS determination that such lines satisfy administrative scrutiny.
    Affected Public: Private Sector: Businesses or other for-profits.
    Estimated Annual Burden Hours: 444.

    OMB Number: 1545-1237.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: REG-209831-96 (TD 8823) Consolidated Returns--Limitation on 
the Use of Certain Losses and Deductions.
    Abstract: TD 8823 contains final regulations regarding certain 
deductions and losses, including built-in deductions and losses, of 
members who join a consolidated group. The regulations provide rules 
for computing the limitation with respect to separate return limitation 
year (SRLY) losses, and the carryover or carryback of losses to 
consolidated and separate return years. The regulations also eliminate 
the application of the SRLY rules in certain circumstances in which the 
rules of section 382 of the Internal Revenue Code also apply. The 
collection of information in this regulation is in Sec.  1.1502-
21(b)(3). This information is required to ensure that an election to 
relinquish a carryback period is properly documented, and will be used 
for that purpose. The collection of information is required to obtain a 
benefit (relating to the carryover of losses which would otherwise be 
carried back).
    Affected Public: Private Sector: Businesses or other for-profits.
    Estimated Annual Burden Hours: 2,000.

    OMB Number: 1545-1414.
    Type of Review: Revision of a currently approved collection.
    Title: Credit for Employer Social Security and Medicare Taxes Paid 
on Certain Employee Tips.
    Form: 8846.
    Abstract: Employers in food or beverage establishments where 
tipping is customary can claim an income tax credit for the amount of 
social security and Medicare taxes paid (employer's share) on tips, 
other than tips used to meet the minimum wage requirement.
    Affected Public: Private Sector: Businesses or other for-profits.
    Estimated Annual Burden Hours: 143,592.

    OMB Number: 1545-1487.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Failure To File Gain Recognition Agreements or Satisfy Other 
Reporting Obligations (TD 9704).
    Abstract: Sections 367(e)(1) and 367(e)(2) provide for gain 
recognition on certain transfers to foreign persons under sections 355 
and 332. Section 6038B(a) requires U.S. persons transferring property 
to foreign persons in exchanges described in sections 332 and 355 to 
furnish information regarding such transfers.
    Affected Public: Private Sector: Businesses or other for-profits.
    Estimated Annual Burden Hours: 2,471.

    OMB Number: 1545-1500.
    Type of Review: Revision of a currently approved collection.
    Title: Pre-Screening Notice and Certification Request for the Work 
Opportunity and Welfare-to-Work Credits.
    Form: 8850.
    Abstract: A job applicant completes and signs, under penalties of 
perjury, the top portion of the form to indicate that he or she is a 
member of a targeted group. If the employer has a belief that the 
applicant is a member of a targeted group, the employer signs the other 
portion of the form under penalties of perjury and submits it to their 
state workforce agency (SWA) as part of a written request for 
certification.
    Affected Public: Private Sector: Businesses or other for-profits.
    Estimated Annual Burden Hours: 3,242,800.

    OMB Number: 1545-1517.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Distributions From an Archer MSA or Medicare+Choice MSA.
    Form: 1099-SA.
    Abstract: This form is used to report distributions from a medical 
savings account as set forth in section 220(h).
    Affected Public: Private Sector: Businesses or other for-profits.
    Estimated Annual Burden Hours: 3,618.

    OMB Number: 1545-1657.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Revenue Procedure 99-32--Conforming Adjustments Subsequent 
to Section 482 Allocations.
    Abstract: This revenue procedure prescribes the applicable 
procedures for the repatriation of cash by a United States taxpayer via 
an interest-bearing account receivable or payable in an amount 
corresponding to the amount allocated under section 482 from, or to a 
related person with respect to a controlled transaction.
    Affected Public: Private Sector: Businesses or other for-profits.
    Estimated Annual Burden Hours: 1,620.

    OMB Number: 1545-1660.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Notice 99-43 Nonrecognition Exchanges under Section 897.
    Abstract: Notice 99-43 This notice announces a modification of the 
current rules under Temporary Regulation Sec. 1.897-6T(a)(1) regarding 
transfers, exchanges, and other dispositions of U.S. real property 
interests in nonrecognition transactions occurring

[[Page 24319]]

after June 18, 1980. The new rule will be included in regulations 
finalizing the temporary regulations.
    Affected Public: Private Sector: Businesses or other for-profits.
    Estimated Annual Burden Hours: 200.

    OMB Number: 1545-1799.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Notice 2002-69, Interest Rates and Appropriate Foreign Loss 
Payment Patterns For Determining the Qualified Insurance Income of 
Certain Controlled Corporations under Section 954(f).
    Abstract: This notice provide guidance on how to determine the 
foreign loss payment patterns of a foreign insurance company owned by 
U.S. shareholder for purposes of determining the amount of investment 
income earned by the insurance company that is not treated as Subpart F 
income under section 954(i).
    Affected Public: Private Sector: Businesses or other for-profits.
    Estimated Annual Burden Hours: 300.

    OMB Number: 1545-1817.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Application for United States Residency Certification.
    Form: 8802.
    Abstract: All requests for U.S. residency certification must be 
received on Form 8802, Application for United States Residency 
Certification. This application must be sent to the Philadelphia 
Service Center. As proof of residency in the United States and of 
entitlement to the benefits of a tax treaty, U.S. treaty partner 
countries require a U.S. Government certification that you are a U.S. 
citizen, U.S. corporation, U.S. partnership, or resident of the United 
States for purposes of taxation.
    Affected Public: Private Sector: Businesses or other for-profits.
    Estimated Annual Burden Hours: 472,380.

    OMB Number: 1545-1856.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Consent To Disclosure of Return Information.
    Form: 13362.
    Abstract: The Consent Form is provided to external applicant that 
will allow the Service the ability to conduct tax checks to determine 
if an applicant is suitability for employment once they are determined 
qualified and within reach to receive an employment offer.
    Affected Public: Individuals or Households.
    Estimated Annual Burden Hours: 7,664.

    OMB Number: 1545-1913.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Payment of Gift/GST Tax and/or Application for Extension of 
Time To File Form 709.
    Form: 8892.
    Abstract: Form 8892 was created to serve a dual purpose. First, the 
form enables taxpayers to request an extension of time to File 709, 
when they are not filing an individual income tax extension. Second, it 
serves as a payment voucher for taxpayers, who are filing an individual 
income tax extension (by Form 4868) and will have a gift tax balance 
due on Form 709.
    Affected Public: Individuals or Households.
    Estimated Annual Burden Hours: 7,200.

    OMB Number: 1545-1942.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Notice 2005-44, Charitable Contributions of Certain Motor 
Vehicles, Boats, and Airplanes.
    Abstract: The notice provides guidance under new Subsection 
170(f)(12) and 6720 regarding how to determine the amount of a 
charitable contribution for certain vehicles and the related 
substantiation and information reporting requirements.
    Affected Public: Individuals or Households.
    Estimated Annual Burden Hours: 3,041.

    OMB Number: 1545-1950.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Return by a Shareholder Making Certain Late Elections To End 
Treatment as a Passive Foreign Investment Company.
    Abstract: Form 8621-A is used by certain taxpayer/investors to 
request ending of their treatment as investing in a Passive Foreign 
Investment Company. New regulations are being written in support of the 
new products. The underlying law is in IRC sections 1297 and 1298.
    Affected Public: Individuals or Households.
    Estimated Annual Burden Hours: 785.

    OMB Number: 1545-2215.
    Type of Review: Revision of a currently approved collection.
    Title: Application for Voluntary Classification Settlement Program.
    Form: 8952.
    Abstract: Form 8952 was created by the IRS in conjunction with a 
new program developed to permit taxpayers to voluntarily reclassify 
workers as employees for federal employment tax purposes and obtain 
similar relief to that obtained in the current Classification 
Settlement Program. To participate in the program, taxpayers must meet 
certain eligibility requirements, apply to participate in VCSP, and 
enter into closing agreements with the IRS.
    Affected Public: Private Sector: Businesses or other for-profits.
    Estimated Annual Burden Hours: 16,745.

    Dated: April 27, 2015.
Dawn D. Wolfgang,
Treasury PRA Clearance Officer.
[FR Doc. 2015-10078 Filed 4-29-15; 8:45 am]
 BILLING CODE 4830-01-P