[Federal Register Volume 82, Number 208 (Monday, October 30, 2017)]
[Notices]
[Pages 50224-50225]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2017-23494]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Information Collection; Comment Request

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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SUMMARY: The Internal Revenue Service, 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 and/
or continuing information collections, as required by the Paperwork 
Reduction Act of 1995. This notice provides guidance relating to the 
waiver of 2009 required minimum distributions, described in section 
401(a)(9) of the Internal Revenue Code (``Code''), from certain plans 
under the Worker, Retiree, and Employer Recovery Act of 2008 
(``WRERA'').

DATES: Written comments should be received on or before December 29, 
2017 to be assured of consideration.

ADDRESSES: Direct all written comments to L. Brimmer, Internal Revenue 
Service, Room 6526, 1111 Constitution Avenue NW., Washington, DC 20224.
    Please send comments for the 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. To obtain additional information, or copies of the 
information collection and instructions, or copies of any comments 
received, contact LaNita Van Dyke, at Internal Revenue Service, Room 
6526, 1111 Constitution Avenue NW., Washington, DC 20224, or through 
the internet, at [email protected].

SUPPLEMENTARY INFORMATION: 
    Title: IRA Required Minimum Distribution Reporting.
    OMB Number: 1545-1779.
    Notice Number: Notice 2002-27.
    Abstract: Notice 2002-27 (Notice 2003-2, Notice 2003-3 & Notice 
2009-9) provides guidance with respect to the reporting requirements, 
that is, data that custodians and trustees of IRAs must furnish IRA 
owners in those instances where there must be a minimum distribution 
from an individual retirement arrangement.
    Current Actions: There are no changes being made to the notice at 
this time.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit organizations, and 
not-for-profit institutions.
    Estimated Number of Respondents: 78,000.
    Estimated Average Time per Respondent: 15 hours.
    Estimated Total Annual Burden Hours: 1,170,000.
    Request for Comments: Comments submitted in response to this notice 
will be summarized and/or included in our request for Office of 
Management and Budget (OMB) approval of the relevant information 
collection. All comments will become a matter of public record. Please 
do not include any confidential or inappropriate material in your 
comments.
    We invite comments on: (a) Whether the collection of information is 
necessary for the proper performance of the agency's functions, 
including whether the information has 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 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 the 
requested information.
    Currently, the IRS is seeking comments concerning the following 
forms, and reporting and record-keeping requirements:
    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

[[Page 50225]]

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.

    Dated: October 4, 2017.
Tuawana Pinkston,
Supervisory, Tax Analyst.
[FR Doc. 2017-23494 Filed 10-27-17; 8:45 am]
BILLING CODE 4830-01-P