[Federal Register Volume 81, Number 83 (Friday, April 29, 2016)]
[Notices]
[Pages 25760-25761]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2016-10087]


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DEPARTMENT OF THE TREASURY


Submission for OMB Review; Comment Request

April 26, 2016.
    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 May 31, 2016 to be 
assured of consideration.

ADDRESSES: Send comments regarding the burden estimates, 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 8117, 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

[[Page 25761]]

entire information collection request at www.reginfo.gov.

Internal Revenue Service (IRS)

    OMB Control Number: 1545-0098.
    Type of Review: Revision of a currently approved collection.
    Title: Form 1045, Application for Tentative Refund.
    Form: 1045.
    Abstract: Form 1045 is used by an individual, estate, or trust to 
apply for a quick tax refund. It must be filed within one year after 
the end of the year in which a net operating loss, unused general 
business credit, net section 1256 contracts loss, or claim of right 
adjustment arose.
    Estimated Total Annual Burden Hours: 534,192.

    OMB Control Number: 1545-0390.
    Type of Review: Extension of a currently approved collection.
    Title: Application for Approval of Prototype or Employer Sponsored 
Individual Retirement Arrangement (IRA).
    Form: Form 5306.
    Abstract: The Application for Approval of Prototype or Employer 
Sponsored Individual Retirement Arrangement (IRA) form is used by 
sponsoring organizations, employers, or employee associations, to 
request a ruling as to whether a trust or custodial account agreement 
meets the requirements of Internal Revenue Code (IRC) section 408(a), 
408(c), 408(p), or 408A; or whether an individual annuity meets the 
requirements of section 408(b), 408(p), or 408A.
    Estimated Total Annual Burden Hours: 8,244.

    OMB Control Number: 1545-0950.
    Type of Review: Revision of a currently approved collection.
    Title: Application for Enrollment to Practice Before the Internal 
Revenue Service.
    Form: Form 23, Form 23-P.
    Abstract: This information collection contains the Application for 
Enrollment to Practice Before the Internal Revenue Service form and the 
Application for Enrollment to Practice Before the Internal Revenue 
Service as an Enrolled Retirement Plan Agent (ERPA) form.
    Estimated Total Annual Burden Hours: 2,725.

    OMB Control Number: 1545-1190.
    Type of Review: Revision of a currently approved collection.
    Title: Like-Kind Exchanges.
    Form: 8824.
    Abstract: Form 8824 is used by individuals, partnerships, and other 
entities to report the exchange of business or investment property, and 
the deferral of gains from such transactions under section 1031. It is 
also used to report the deferral of gain under IRC section 1043 by 
members of the executive branch of the Federal government.
    Estimated Total Annual Burden Hours: 1,995,807.

    OMB Control Number: 1545-1276.
    Type of Review: Extension of a currently approved collection.
    Title: TD 8458--Real Estate Mortgage Investment Conduits.
    Abstract: Section 860E(e) imposes an excise tax on the transfer of 
a residual interest in a REMIC to a disqualified party. The tax must be 
paid by the transferor of a pass-thru entity of which the disqualified 
party is an interest holder.
    Estimated Total Annual Burden Hours: 525.

    OMB Control Number: 1545-1593.
    Type of Review: Extension of a currently approved collection.
    Title: U.S. Income Tax Return for Qualified Funeral Trusts.
    Form: Form 1041-QFT.
    Abstract: IRC section 685 allows the trustee of a qualified funeral 
trust to elect to report and pay the tax for the trust. Data is used to 
determine that the trustee filed the proper return and paid the correct 
tax.
    Estimated Total Annual Burden Hours: 277,500.

    OMB Control Number: 1545-2017.
    Type of Review: Extension of a currently approved collection.
    Title: Notice 2006-46 Announcement of Rules to be included in Final 
Regulations under Section 897(d) and (e) of the Internal Revenue Code.
    Abstract: This notice announces that the IRS and the Treasury 
Department will issue final regulations under sections 897(d) and (e) 
of the IRC that set forth and, to the extent described in this notice, 
revise, the current rules under sections 1.897-5T and 1.897-6T of the 
temporary income tax regulations and Notice 89-85, 1989-2 C.B. 403, 
regarding certain transactions involving the transfer of U.S. real 
property interests, as defined in section 897(c)(1) of the IRC.
    Estimated Total Annual Burden Hours: 500.

    OMB Control Number: 1545-2150.
    Type of Review: Extension of a currently approved collection.
    Title: Notice 2009-58, Manufacturers' Certification of Specified 
Plug-in Electric Vehicles.
    Abstract: The American Recovery and Reinvestment Act of 2009 
provides, under Sec.  30 of the IRC, a credit for certain new specified 
plug-in electric drive vehicles. This notice provides procedures for a 
vehicle manufacturer to certify to the IRS that a vehicle meets the 
statutory requirements for the credit, and to certify the amount of the 
credit available with respect to the motor vehicle. The notice also 
provides guidance to taxpayers who purchase motor vehicles regarding 
the conditions under which they may rely on the vehicle manufacturer's 
certification.
    Estimated Total Annual Burden Hours: 250.

Brenda Simms,
Treasury PRA Clearance Officer.
[FR Doc. 2016-10087 Filed 4-28-16; 8:45 am]
BILLING CODE 4830-01-P