[Federal Register Volume 83, Number 20 (Tuesday, January 30, 2018)]
[Notices]
[Pages 4400-4401]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2018-01659]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Form 3491

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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SUMMARY: The Internal Revenue Service (IRS), 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 information collections, as required by the Paperwork Reduction Act 
of 1995. The IRS is soliciting comments concerning Consumer Cooperative 
Exemption Application.

DATES: Written comments should be received on or before April 2, 2018 
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.

FOR FURTHER INFORMATION CONTACT:  Requests for additional information 
or copies of the form should be directed to Martha R. Brinson, at (202) 
317-5753 or at Internal Revenue Service, Room 6526, 1111 Constitution 
Avenue NW, Washington, DC 20224, or through the internet at 
[email protected].

SUPPLEMENTARY INFORMATION: 
    Title: Consumer Cooperative Exemption Application.
    OMB Number: 1545-1941.
    Form Number: 3491.
    Abstract: A cooperative uses Form 3491 to apply for exemption from 
filing information returns (Forms 1099-PATR) on patronage distributions 
of $10 or more to any person during the calendar year.
    Current Actions: There are no changes being made to Form 3491 at 
this time.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit, Individuals or 
households, and Farms.
    Estimated Number of Respondents: 200.
    Estimated Time per Respondent: 44 minutes.
    Estimated Total Annual Burden Hours: 148.
    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:

[[Page 4401]]

(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: January 16, 2018.
L. Brimmer,
Senior Tax Analyst.
[FR Doc. 2018-01659 Filed 1-29-18; 8:45 am]
 BILLING CODE 4830-01-P