[Federal Register Volume 84, Number 33 (Tuesday, February 19, 2019)]
[Notices]
[Pages 4903-4904]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2019-02573]


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DEPARTMENT OF THE TREASURY


Agency Information Collection Activities; Submission for OMB 
Review; Comment Request; Multiple IRS Information Collection Requests

AGENCY: Departmental Offices, U.S. Department of the Treasury.

ACTION: Notice.

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SUMMARY: 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, on or after the date of publication of this 
notice. The public is invited to submit comments on these requests.

DATES: Comments should be received on or before March 21, 2019 to be 
assured of consideration.

ADDRESSES: Send comments regarding the burden estimate, or any other 
aspect of the information collection, 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 8142, Washington, 
DC 20220, or email at [email protected].

FOR FURTHER INFORMATION CONTACT: Copies of the submissions may be 
obtained from Jennifer Quintana by emailing [email protected], calling 
(202) 622-0489, or viewing the entire information collection request at 
www.reginfo.gov.

SUPPLEMENTARY INFORMATION:

Internal Revenue Service (IRS)

    Title: Geographic Availability Statement.
    OMB Control Number: 1545-0973.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: This form is used to collect information from 
applicants for the Senior Executive Service Candidate Development 
Program and other executive positions. The form states an applicant's 
minimum area of availability and is used for future job placement.
    Form: Form 8569.
    Affected Public: Individuals or Households.
    Estimated Number of Respondents: 500.
    Frequency of Response: Annually.
    Estimated Total Number of Annual Responses: 500.
    Estimated Time per Response: .17 hours per response.
    Estimated Total Annual Burden Hours: 84.

    Title: Revenue Procedure 2006-10, Acceptance Agents.
    OMB Control Number: 1545-1499.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: Revenue Procedure 2006-10 describes application 
procedures for becoming an acceptance agent and the requisite agreement 
that an agent must execute with IRS.
    Form: None.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 8,000.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 260,325.
    Estimated Time per Response: .1 hour per response.
    Estimated Total Annual Burden Hours: 24,960.

    Title: Entity Classification Election.
    OMB Control Number: 1545-1516.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: An eligible entity uses Form 8832 to elect how it will 
be classified for federal tax purposes, as a corporation, a 
partnership, or an entity disregarded as separate from its owner. An 
eligible entity is classified for federal tax purposes under the 
default rules unless it files Form 8832 or Form 2553, Election by a 
Small Business Corporation. The IRS will use the information entered on 
this form to establish the entity's filing and reporting requirements 
for federal tax purposes.
    Form: 8832.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 5,000.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 5,000.
    Estimated Time per Response: 7.18 hours per response.
    Estimated Total Annual Burden Hours: 35,900.

    Title: TD 8769 (Final)--Permitted Elimination of Pre-retirement 
Optional Forms of Benefit.
    OMB Control Number: 1545-1545.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: The previously approved final regulations permit 
taxpayers to amend qualified plans to eliminate plan provisions for 
benefit distributions before retirement but after age 70\1/2\, if 
certain conditions are satisfied.
    Form: None.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 135,000.
    Frequency of Response: Annually.
    Estimated Total Number of Annual Responses: 135,000.
    Estimated Time per Response: .36 hour per response.
    Estimated Total Annual Burden Hours: 48,800.

    Title: Waiver of Right to Consistent Agreement of Partnership Items 
and Partnership-Level Determinations as to Penalties, Additions to Tax, 
and Additional Amounts.
    OMB Control Number: 1545-1969.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: Per the IRS Global Settlement Initiative, the 
information requested on Form 13751 will be used to determine the 
eligibility for participation in the settlement initiative of taxpayers 
related through TEFRA (Tax Equity and Fiscal Responsibility Act of 
1982) partnerships to ineligible applicants. Such determinations will 
involve partnership items and partnership-level determinations, as well 
as the calculation of tax liabilities resolved under this initiative, 
including penalties and interest.
    Form: 13751.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 100.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 100.
    Estimated Time per Response: 1 hour per response.
    Estimated Total Annual Burden Hours: 100.

    Title: Qualified Plug-in Electric Drive Motor Vehicle Credit.
    OMB Control Number: 1545-2137.
    Type of Review: Revision of a currently approved collection.
    Description: The notice sets forth guidance relating to the 
qualified plug-in electric drive motor vehicle credit

[[Page 4904]]

under Sec.  30D of the Internal Revenue Code, as in effect for vehicles 
acquired after December 31, 2009. For tax years beginning after 2008, 
Form 8936 is used to figure the credit for qualified plug-in electric 
drive motor vehicles placed in service during the tax year. The credit 
attributable to depreciable property (vehicles used for business or 
investment purposes) is treated as a general business credit. Any 
credit not attributable to depreciable property is treated as a 
personal credit.
    Form: 8936.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 500.
    Frequency of Response: Annually.
    Estimated Total Number of Annual Responses: 500.
    Estimated Time per Response: 5.35 hours per response.
    Estimated Total Annual Burden Hours: 2,675.

    Title: Notice of Expatriation and Waiver of Treaty Benefits.
    OMB Control Number: 1545-2138.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: Information used by taxpayer to notify payer of 
expatriation so that proper tax treatment is applied by payer. The 
taxpayer is required to file this form to obtain any benefit accorded 
by the statute.
    Form: W-8CE.
    Affected Public: Individuals or Households.
    Estimated Number of Respondents: 500.
    Frequency of Response: Annually.
    Estimated Total Number of Annual Responses: 500.
    Estimated Time per Response: 5.68 hours per response.
    Estimated Total Annual Burden Hours: 2,840.

    Title: Identity Theft Affidavit and Business Identity Theft 
Affidavit.
    OMB Control Number: 1545-2139.
    Type of Review: Revision of a currently approved collection.
    Description: The primary purpose of these forms is to provide a 
method of reporting identity theft issues to the IRS so that the IRS 
may document situations where individuals or businesses are or may be 
victims of identity theft. Additional purposes include the use in the 
determination of proper tax liability and to relieve taxpayer burden. 
The information may be disclosed only as provided by 26 U.S.C 6103.
    Form: 14039, 14039-B.
    Affected Public: Individuals or Households, Businesses or other 
for-profits.
    Estimated Number of Respondents: 402,433.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 402,433.
    Estimated Time per Response: .696 hour per response.
    Estimated Total Annual Burden Hours: 514,836.

    Authority: 44 U.S.C. 3501 et seq.

    Dated: February 12, 2019.
Jennifer P. Quintana,
Treasury PRA Clearance Officer.
[FR Doc. 2019-02573 Filed 2-15-19; 8:45 am]
BILLING CODE 4810-35-P