[Federal Register Volume 80, Number 228 (Friday, November 27, 2015)]
[Notices]
[Pages 74217-74218]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2015-30101]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Information Collection 
Tools

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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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 1099-PATR, Taxable Distributions Received From Cooperatives; 
Conduit Arrangements Regulations (TD 8611); Form 8903, Domestic 
Production Activities Deduction; and the rules under the Paul Wellstone 
and Pete Domenici Mental Health Parity and Addiction Equity Act of 
2008: Technical amendment to external review for Multi-State Plan 
Program (TD 9640).

DATES: Written comments should be received on or before January 26, 
2016 to be assured of consideration.

ADDRESSES: Direct all written comments to Christie Preston, Internal 
Revenue Service, room 6129, 1111 Constitution Avenue NW., Washington, 
DC 20224. Please send separate comments for each specific information 
collection listed below. You must reference the information 
collection's title, form number, reporting or record-keeping 
requirement number, and OMB number (if any) in your comment.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the collection tools should be directed to R. Joseph Durbala, 
Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., 
Washington, DC 20224, or at (202) 317-5746, or through the internet at 
[email protected].

SUPPLEMENTARY INFORMATION: Currently, the IRS is seeking comments 
concerning the following information collection tools, reporting, and 
record-keeping requirements:
    (1) Title: Taxable Distributions Received From Cooperatives.
    OMB Number: 1545-0118.
    Form Number: 1099-PART.
    Abstract: Form 1099-PATR is used to report patronage dividends paid 
by

[[Page 74218]]

cooperatives in accordance with Internal Revenue Code section 6044. The 
information is used by IRS to verify reporting compliance on the part 
of the recipient.
    Current Actions: There is no change in the paperwork burden 
previously approved by OMB.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit organizations.
    Estimated Number of Respondents: 1,961,131.
    Estimated Time Per Respondent: 15 min.
    Estimated Total Annual Burden Hours: 509,895.
    (2) Title: Conduit Arrangements Regulations.
    OMB Number: 1545-1440.
    Form Number: TD 8611 (INTL-64-93).
    Abstract: This regulation provides rules that permit the district 
director to recharacterize a financing arrangement as a conduit 
arrangement. The recharacterization will affect the amount of U.S. 
withholding tax due on financing transactions that are part of the 
financing arrangement. This regulation affects withholding agents and 
foreign investors who engage in multi-party financing arrangements.
    Current Actions: There is no change in the paperwork burden 
previously approved by OMB.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit organizations.
    Estimated Number of Respondents: 1,000.
    Estimated Time Per Respondent: 10 min.
    Estimated Total Annual Burden Hours: 10,000.
    (3) Title: Domestic Production Activities Deduction.
    OMB Number: 1545-1984.
    Form Number: 8903.
    Abstract: Taxpayers will use Form 8903 and related instructions to 
calculate the domestic production activities deduction.
    Current Actions: There is no change in the paperwork burden 
previously approved by OMB.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit organizations.
    Estimated Number of Respondents: 300,000.
    Estimated Time Per Respondent: 24 hours 40 min.
    Estimated Total Annual Burden Hours: 7,398,000.
    (4) Title: Rules under the Paul Wellstone and Pete Domenici Mental 
Health Parity and Addiction Equity Act of 2008: Technical amendment to 
external review for Multi-State Plan Program.
    OMB Number: 1545-2165.
    Form Number: TD 9640.
    Abstract: This document contains final rules implementing the Paul 
Wellstone and Pete Domenici Mental Health Parity and Addiction Equity 
Act of 2008, which requires parity between mental health or substance 
use disorder benefits and medical/surgical benefits with respect to 
financial requirements and treatment limitations under group health 
plans and group and individual health insurance coverage.
    Current Actions: There is no change in the paperwork burden 
previously approved by OMB.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses or other for-profits, Not-for-profit 
institutions.
    Estimated Number of Respondents: 424,000.
    Estimated Time Per Respondent: 1 min.
    Estimated Total Annual Burden Hours: 1,900.
    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: November 19, 2015.
R. Joseph Durbala,
IRS, Tax Analyst.
[FR Doc. 2015-30101 Filed 11-25-15; 8:45 am]
 BILLING CODE 4830-01-P