[Federal Register Volume 83, Number 176 (Tuesday, September 11, 2018)]
[Notices]
[Page 46019]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2018-19628]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Form 8994

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 
proposed and/or continuing information collections, as required by the 
Paperwork Reduction Act of 1995. Currently, the IRS is soliciting 
comments concerning Form 8994, Employer Credit for Paid Family and 
Medical Leave.

DATES: Written comments should be received on or before November 13, 
2018 to be assured of consideration.

ADDRESSES: Direct all written comments to Laurie 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(s) and instructions should be directed to LaNita Van 
Dyke, at (202) 317-6009, or at Internal Revenue Service, Room 6526, 
1111 Constitution Avenue NW, Washington, DC 20224, or through the 
internet at [email protected].

SUPPLEMENTARY INFORMATION: 
    Title: Employer Credit for Paid Family and Medical Leave.
    OMB Number: 1545-XXXX.
    Form Number: 8994.
    Abstract: The law establishes a credit for employers that provide 
paid family and medical leave to employees. This is a general business 
credit employers may claim, based on wages paid to qualifying employees 
while they are on family and medical leave, subject to certain 
conditions. The credit is for wages paid beginning after December 31, 
2017 and it is not available for wages paid beginning after December 
31, 2019.
    Current Actions: This is a new form.
    Type of Review: Approval of a new collection.
    Affected Public: Business or other for-profit organizations.
    Estimated Number of Respondents: 660,000.
    Estimated Time per Respondent: 1 hr. 55 min.
    Estimated Total Annual Burden Hours: 1,280,400.
    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: September 5, 2018.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2018-19628 Filed 9-10-18; 8:45 am]
 BILLING CODE 4830-01-P