[Federal Register Volume 84, Number 167 (Wednesday, August 28, 2019)]
[Notices]
[Pages 45212-45216]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2019-18503]


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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 September 27, 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: Application of Tentative Refund.
    OMB Control Number: 1545-0098.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: Section 6411 of the Internal Revenue Code allows 
taxpayers to file an application for tentative refund for the carryback 
of a net operating loss, net capital loss, unused general business 
credit, or a claim of right adjustment under section 1341(b). Income 
Tax Regulations Section 1.6411-1(b) requires Form 1045 in the case of 
taxpayers other than corporations. This form provides a line-by-line 
computation of the tax liability after application of the carryback and 
contains the information asked for in the Code and Regulations.
    Form: 1045.
    Affected Public: Individuals and households.
    Estimated Number of Respondents: 65,220.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 17,503.
    Estimated Time per Response: 30.5 hours.
    Estimated Total Annual Burden Hours: 534,192.

    Title: Form 4461 Series: Applications for Approval of 401(a) and 
501(a) Plans.
    OMB Control Number: 1545-0169.
    Type of Review: Revision of a currently approved collection.
    Description: The IRS uses these forms to determine from the 
information submitted whether the applicant plan qualifies under 
section 401(a) of the Internal Revenue Code for plan approval. The 
application is also used to determine if the related trust qualifies 
for tax exempt status under Code section 501(a).
    Form: 4461, 4461-A, 4461-B.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 3,300.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 3,300.
    Estimated Time per Response: 10.86 hours.
    Estimated Total Annual Burden Hours: 35,846.

    Title: Statement of Payments Received.
    OMB Control Number: 1545-0364.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: Form 4669, Statement of Payments Received, is used by 
payors in specific situations to request relief from payment of certain 
required taxes. A payor who fails to withhold certain required taxes 
from a payee may be entitled to relief, under sections 3402(d), 
3102(f)(3), 1463 or Regulations section 1.1474-4. To apply for relief, 
a payor must show that the payee reported the payments and paid the 
corresponding tax. To secure relief as described above, a payor must 
obtain a separate, completed Form 4669 from each payee for each year 
relief is requested. The data is used to verify that the income tax on 
the wages was paid in full. The collection of data affects business, 
individuals, and households.
    Form: 4669.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 85,000.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 85,000.
    Estimated Time per Response: 15 minutes.
    Estimated Total Annual Burden Hours: 21,250.

    Title: Application for Approval of Prototype or Employer Sponsored 
Individual Retirement Arrangement (IRA).
    OMB Control Number: 1545-0390.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: This application is used by employers who want to 
establish an individual retirement account trust to be used by their 
employees. The application is also used by persons who want to 
establish approved prototype individual retirement accounts or 
annuities. The data collected is used to determine if plans may be 
approved.
    Form: 5306.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 600.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 600.
    Estimated Time per Response: 13.75 hours.
    Estimated Total Annual Burden Hours: 8,244.

    Title: Gains and Losses from Section 1256 Contracts and Straddles.
    OMB Control Number: 1545-0644.
    Type of Review: Revision of a currently approved collection.
    Description: Form 6781 is used by taxpayers to compute their gains 
and losses from Section 1256 contracts and straddles and their special 
tax treatment. The data is used to verify that the tax reported 
accurately reflects any such gains and losses.
    Form: 6781.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 5,684.
    Frequency of Response: Annually.
    Estimated Total Number of Annual Responses: 5,684.
    Estimated Time per Response: 13.95 hours.
    Estimated Total Annual Burden Hours: 79,292.


[[Page 45213]]


    Title: Application for Enrollment to Practice before the Internal 
Revenue Service.
    OMB Control Number: 1545-0950.
    Type of Review: Revision of a currently approved collection.
    Description: Form 23 must be completed by those who desire to be 
enrolled to practice before the Internal Revenue Service. The 
information on the form will be used by the Director of Practice to 
determine the qualifications and eligibility of applicants for 
enrollment.
    Form: 23, 23-EP.
    Affected Public: Individuals and households.
    Estimated Number of Respondents: 5,429.
    Frequency of Response: Once.
    Estimated Total Number of Annual Responses: 5,429.
    Estimated Time per Response: 30 minutes.
    Estimated Total Annual Burden Hours: 2,715.

    Title: Passive Activity Credit Limitations.
    OMB Control Number: 1545-1034.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: Under section 469, credits from passive activities, to 
the extent they do not exceed the tax attributable to net passive 
income, are not allowed. Form 8582-CR is used to figure the passive 
activity credit allowed and the amount of credit to be reported on the 
tax return.
    Form: 8582-CR.
    Affected Public: Individuals or Households.
    Estimated Number of Respondents: 900,000.
    Frequency of Response: Annually.
    Estimated Total Number of Annual Responses: 300,000.
    Estimated Time per Response: 7.9 hours per response.
    Estimated Total Annual Burden Hours: 2,370,600.

    Title: Generation-Skipping Transfer Tax Return for Distributions.
    OMB Control Number: 1545-1143.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: Form 706-GS(D-1) is used by distributees to compute 
and report the Federal Generation Skipping Transfer tax imposed by IRC 
section 2601. IRS uses the information to enforce this tax and to 
verify that the tax has been properly computed.
    Form: 706-GS(D-1).
    Affected Public: Individuals or Households.
    Estimated Number of Respondents: 80,000.
    Frequency of Response: Annually.
    Estimated Total Number of Annual Responses: 80,000.
    Estimated Time per Response: 4.36 hours per response.
    Estimated Total Annual Burden Hours: 348,800.

    Title: Form 706-GS(T)--Generation-Skipping Transfer Tax Return For 
Terminations.
    OMB Control Number: 1545-1145.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: Form 706-GS(T) is used by a trustee to figure and 
report the tax due from certain trust terminations that are subject to 
the generation-skipping
    transfer (GST) tax.
    Forms: 706-GS(T).
    Affected Public: Individuals or Households.
    Estimated Number of Respondents: 100.
    Frequency of Response: Annually.
    Estimated Total Number of Annual Responses: 500.
    Estimated Time per Response: 1.37 Hours per response.
    Estimated Total Annual Burden Hours: 684.

    Title: Like-Kind Exchanges.
    OMB Control Number: 1545-1190.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: 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 
section 1043 by certain members of the executive branch of the Federal 
government.
    Forms: 8824.
    Affected Public: Individuals or Households.
    Estimated Number of Respondents: 100.
    Frequency of Response: Annually.
    Estimated Total Number of Annual Responses: 137,547.
    Estimated Time per Response: 1.37 hours per response.
    Estimated Total Annual Burden Hours: 665,269.

    Title: (IA-38-90/TD 9436)Tax Return Preparer Penalties Under 
Sections 6694 and 6695.
    OMB Control Number: 1545-1231.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: This information is necessary to make the record of 
the name, taxpayer identification number, and principal place of work 
of each tax return preparer, make each return or claim for refund 
prepared available for inspection by the Commissioner of Internal 
Revenue, and to document that the tax return preparer advised the 
taxpayer of the penalty standards applicable to the taxpayer in order 
for the tax return preparer to avoid penalties under section 6694. The 
likely respondents are tax return preparers and their employers. These 
regulations implements amendments to the tax return preparer penalties 
under sections 6694 and 6695 of the Internal Revenue Code and related 
provisions under sections 6060, 6107, 6109, 6696, and 7701(a)(36) 
reflecting amendments to the Code made by section 8246 of the Small 
Business and Work Opportunity Tax Act of 2007 and section 506 of the 
Tax Extenders and Alternative Minimum Tax Relief Act of 2008. The final 
regulation affects tax return preparers and provides guidance regarding 
the amended provisions.
    Form: None.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 684,268.
    Frequency of Response: On Occasion.
    Estimated Total Number of Annual Responses: 127,801,426.
    Estimated Time per Response: .08 hours per response.
    Estimated Total Annual Burden Hours: 10,679,320.

    Title: Real Estate Mortgage Investment Conduits.
    OMB Control Number: 1545-1276.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: 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.
    Forms: None.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 1,600.
    Frequency of Response: Annually.
    Estimated Total Number of Annual Responses: 1,600.
    Estimated Time per Response: .33 hours per response.
    Estimated Total Annual Burden Hours: 525.

    Title: Notice 97-45, Highly Compensated Employee Definition.
    OMB Control Number: 1545-1550.

[[Page 45214]]

    Type of Review: Extension without change of a currently approved 
collection.
    Description: This notice provides guidance on the definition of a 
highly compensated employee within the meaning of section 414(q) of the 
Internal Revenue Code as simplified by section 1431 of the Small 
Business Job Protection Act of 1996, including an employer's option to 
make a top-paid group election under section 414(q)(1).
    Forms: None.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 218,683.
    Frequency of Response: Annually.
    Estimated Total Number of Annual Responses: 218,683.
    Estimated Time per Response: .3 hours per response.
    Estimated Total Annual Burden Hours: 65,605.

    Title: Rev. Proc.97-43 and Revenue Ruling 97-39--Procedures for 
Electing Out of Exemptions Under Section 1.475(c)-1; and Rev. Rul. 97-
39, Mark-to-Market Accounting Method for Dealers in Securities.
    OMB Control Number: 1545-1558.
    Type of Review: Revision of a currently approved collection.
    Description: Revenue Procedure 97-43 provides taxpayers automatic 
consent to change to mark-to-market accounting for securities after the 
taxpayer elects under section 1.475(c)-1, subject to specified terms 
and conditions. Revenue Ruling 97-39 provides taxpayers additional 
mark-to-market guidance in a question and answer format.
    Forms: None.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 20,200.
    Frequency of Response: On Occasion.
    Estimated Total Number of Annual Responses: 20,200.
    Estimated Time per Response: 13.75 hours per response.
    Estimated Total Annual Burden Hours: 451,000.

    Title: Form 1041-QFT U.S. Income Tax Return for Qualified Funeral 
Trusts.
    OMB Control Number: 1545-1593.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: 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.
    Forms: 1041 QFT.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 15,000.
    Frequency of Response: Annually.
    Estimated Total Number of Annual Responses: 15,000.
    Estimated Time per Response: 18.5 hours per response.
    Estimated Total Annual Burden Hours: 277,500.

    Title: Aid of Construction Under Section 118(c).
    OMB Control Number: 1545-1639.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: TD 8936 contains final regulations concerning an 
exclusion from gross income for a contribution in aid of construction 
under section 118(c) that is treated as a contribution to capital under 
section 118(a). The final regulations affect a regulated public utility 
that provides water or sewerage services because a qualifying 
contribution in aid of construction is treated as a contribution to the 
capital of the utility and excluded from gross income. The final 
regulations provide guidance on the definition of a contribution in aid 
of construction, the adjusted basis of any property acquired with a 
contribution in aid of construction, the information relating to a 
contribution in aid of construction required to be furnished by the 
utility, and the time and manner for providing that information to the 
IRS.
    Forms: Contribution in aid of construction.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 300.
    Frequency of Response: Annually.
    Estimated Total Number of Annual Responses: 300.

    Estimated Time per Response: 1 hour per response.
    Estimated Total Annual Burden Hours: 300.

    Title: Employee Plans Compliance Resolution System (EPCRS).
    OMB Control Number: 1545-1673.
    Type of Review: Revision of a currently approved collection.
    Description: This revenue procedure updates the Comprehensive 
system of correction programs for sponsors of retirement plans that are 
intended to satisfy the requirements of Sec. Sec.  401(a), 403(a), 
403(b), 408(k), or 408(p) of the Internal Revenue Code, but that have 
not met these requirements for a period of time. This system (http://www.irs.gov/Retirement-Plans/EPCRS-Overview), the Employee Plans 
Compliance Resolution System (EPCRS), permits Plan Sponsors to correct 
these failures and thereby continue to provide their employees with 
retirement benefits on a tax-favored basis. The components of EPCRS 
are: Self-Correction Program (SCP)--permits a plan sponsor to correct 
certain plan failures without contacting the IRS or paying any fee. 
Voluntary Correction Program (VCP)--permits a plan sponsor to, any time 
before audit, pay a fee and receive IRS approval for correction of plan 
failures. Audit Closing Agreement Program (Audit CAP)--permits a plan 
sponsor to pay a sanction and correct a plan failure while the plan is 
under audit.
    Forms: 14568, 14568-B, 14568-E, 14568-D, 14568-F, 14568-G, 14568-A, 
14568-I, 14568-H, 14568-C, 8950.
    Affected Public: Businesses or other for-profits, not-for-profit 
institutions.
    Estimated Number of Respondents: 10,550.
    Frequency of Response: Annually, On occasion.
    Estimated Total Number of Annual Responses: 15,375.
    Estimated Total Number of Annual Responses: 15,375.
    Estimated Time per Response: 9.5 hours per response.
    Estimated Total Annual Burden Hours: 190,941.

    Title: TD 9715; Rev. Proc. 2015-26 (Formerly TD 9002; Rev Proc 
2002-43), Agent for Consolidated Group.
    OMB Control Number: 1545-1699.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: Section 1501 of the Internal Revenue Code (the 
``Code'') states that an affiliated group of corporations shall have 
the privilege of making a consolidated return with respect to the 
Federal income taxes for the taxable year in lieu of separate returns.
    Section 1502 of the Code states that the Secretary of the Treasury 
shall prescribe such regulations as deemed necessary in order to 
determine, compute and assess the Federal income tax liability of any 
affiliated group of corporations making a consolidated Federal income 
tax return. The rules in Treas. Reg. Sec. Sec.  1.1502-77, 1.1502-77A, 
and 1.1502-77B, Rev. Proc. 2002-43 and Rev. Proc. 2015-26 necessitate 
collecting information from taxpayers in order for the Commissioner to 
more effectively communicate with the agent to determine the group's 
Federal income tax liability.
    Forms: None.
    Affected Public: Businesses or other for-profits.

[[Page 45215]]

    Estimated Number of Respondents: 100.
    Frequency of Response: On Occasion.
    Estimated Total Number of Annual Responses: 200.
    Estimated Time per Response: 2 hours per response.
    Estimated Total Annual Burden Hours: 400.

    Title: Revenue Procedure 2000-37--Reverse Like-kind Exchanges (as 
modified by Rev Proc. 2004-51).
    OMB Control Number: 1545-1701.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: The revenue procedure provides a safe harbor for 
reverse like-kind exchanges under which a transaction using a 
``qualified exchange accommodation arrangement'' will qualify for non-
recognition treatment under Sec. 1031 of the Internal Revenue Code.
    Forms: None.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 1,600.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 1,600.
    Estimated Time per Response: 2 hours per response.
    Estimated Total Annual Burden Hours: 3,200.

    Title: New Markets Credit.
    OMB Control Number: 1545-1804
    Type of Review: Extension without change of a currently approved 
collection.
    Description: The New Markets Tax Credit Program, enacted by 
Congress as part of the Community Renewal Tax Relief Act of 2000, is 
incorporated as section 45D of the Internal Revenue Code. This Code 
section permits individual and corporate taxpayers to receive a credit 
against federal income taxes for making Qualified Equity Investments in 
qualified community development entities. Form 8874 is used to claim 
the new markets credit for qualified equity investments made in 
qualified community development entities (CDEs). This credit is part of 
the general business credit.
    Forms: 8874.
    Affected Public: Businesses of other for-profits.
    Estimated Number of Respondents: 101.
    Frequency of Response: Annually.
    Estimated Total Number of Annual Responses: 101.
    Estimated Time per Response: 4.87 hours per response.
    Estimated Total Annual Burden Hours: 492.

    Title: Health Coverage Tax Credit (HCTC) Monthly Registration and 
Update.
    OMB Control Number: 1545-1842.
    Type of Review: Revision of a currently approved collection.
    Description: Form 13441-A, Health Coverage Tax Credit (HCTC) 
Monthly Registration and Update Form will be directly mailed to all 
individuals who are potentially eligible for the HCTC. Potentially 
eligible individuals will use this form to determine if they are 
eligible for the Health Coverage Tax Credit and to register for the 
HCTC program. Participation in this program is voluntary. This form 
will be submitted by the individual to the HCTC program office in a 
postage-paid, return envelope. We will accept faxed forms, if 
necessary. Additionally, recipients may call the HCTC call center for 
help in completing this form.
    Forms: 13441-A, Monthly HCTC Group registration form.
    Affected Public: Individuals or Households.
    Estimated Number of Respondents: 5,146.
    Frequency of Response: Annually.
    Estimated Total Number of Annual Responses: 5,146.
    Estimated Time per Response: .5 hours per response.
    Estimated Total Annual Burden Hours: 2,573.

    Title: Golden Parachute Payments.
    OMB Control Number: 1545-1851.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: These regulations deny a deduction for excess 
parachute payments. A parachute payment is a payment in the nature of 
compensation to a disqualified individual that is contingent on a 
change in ownership or control of a corporation. Certain payments, 
including payments from a small corporation, are exempt from the 
definition of parachute payment if certain requirements are met (such 
as shareholder approval and disclosure requirements).
    Forms: Golden parachute payments.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 800.
    Frequency of Response: Annually.
    Estimated Total Number of Annual Responses: 800.
    Estimated Time per Response: 15 hours per response.
    Estimated Total Annual Burden Hours: 12,000.

    Title: REG-138176-02 (TD 9543--Final) (Rev Proc 97-19) Timely 
Mailing Treated As Timely Filing.
    OMB Control Number: 1545-1899.
    Type of Review: Revision of a currently approved collection.
    Description: Section 7502(a) of the Internal Revenue Code provides 
that a document received after the due date for filing will be treated 
as filed on the date of the United States postmark on the envelope 
containing the document if the postmark date is on or before the date 
for filing the document and the document is placed in the U.S. mail on 
or before the due date. Under I.R.C. Sec. 7502, in order for taxpayers 
to establish the postmark date and prima facie evidence of delivery 
when using registered or certified mail to file documents with the IRS, 
taxpayers will need to retain the sender's receipt.
    Forms: None.
    Affected Public: Individuals or Households.
    Estimated Number of Respondents: 10,847,661.
    Frequency of Response: Annually.
    Estimated Total Number of Annual Responses: 10,847,661.
    Estimated Time per Response: .1 hours per response.
    Estimated Total Annual Burden Hours: 1,085,618.

    Title: Deduction for Energy Efficient Commercial Buildings.
    OMB Control Number: 1545-2004.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: Section 179D of the Internal Revenue Code provides a 
deduction for an owner of energy efficient commercial building property 
that is placed in service during the taxable year. This notice 
clarifies and amplifies Notice 2006-52, 2006-1 C.B. 1175. Notice 2006-
52 provides a process that allows a taxpayer who owns a commercial 
building and installs property as part of the commercial building's 
interior lighting systems, heating, cooling, ventilation, and hot water 
systems, or building envelope to obtain a certification that the 
property satisfies the energy efficiency requirements of Sec.  
179D(c)(1) and (d) of the Internal Revenue Code. Notice 2006-52 also 
provides for a public list of software programs that may be used in 
calculating energy and power consumption for purposes of Sec.  179D. 
Taxpayers are required by section 179D (statute) to certify each 
project for which they claim the 179D deduction. The Service has not 
added to that burden in Notice 2008-40 but simply provided guidance on 
how to complete the certification process required by the statute.
    Forms: Deduction for Energy Efficient Commercial Buildings.

[[Page 45216]]

    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 21,767.
    Frequency of Response: Annually.
    Estimated Total Number of Annual Responses: 21,767.
    Estimated Time per Response: 5.79 hours per response.
    Estimated Total Annual Burden Hours: 3,761.

    Title: Tribal Evaluation of Filing and Accuracy Compliance 
(TEFAC)--Compliance Check Report.
    OMB Control Number: 1545-2026.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: As part of its overall compliance strategy, the Office 
of Indian Tribal Governments (ITG) routinely performs compliance 
checks. A compliance check involves checking entities current records 
for adherence to filing and reporting requirements, regulations, 
correctness and understanding of federal tax obligations. Form 13797 
will be provided to tribes who elect to perform a self compliance check 
on any or all of their entities. This is a voluntary program and the 
entry is not penalized for non-completion of forms and withdrawal from 
the program. Upon completion, the information will be used by the Tribe 
and ITG to develop training needs, compliance strategies, and 
corrective actions.
    Forms: 13797.
    Affected Public: State, Local, and Tribal Governments.
    Estimated Number of Respondents: 20.
    Frequency of Response: On Occasion.
    Estimated Total Number of Annual Responses: 20.
    Estimated Time per Response: 22.35 hours per response.
    Estimated Total Annual Burden Hours: 447.

    Title: Application for Central Withholding Agreement; Directed 
Withholding and Deposit Verification; Application for Central 
Withholding Agreement Less than $10,000.
    OMB Control Number: 1545-2102.
    Type of Review: Revision of a currently approved collection.
    Description: Form 13930 will be used by an individual who wishes to 
have a Central Withholding Agreement (CWA). This form instructs the 
individual on how to make his application for consideration. IRS 
Section 1441(a) requires withholding on certain payments of Non 
Resident Aliens (NRAs). Section 1.1441-4(b)(3) of the Income Tax 
Regulations provides that the withholding can be considered for 
adjustment if a CWA is applied for and granted. Form 13920 is used by 
withholding agents to verify to IRS that required deposits were made 
and give the amount of such deposits. Form 13930-A is the simplified 
version of Form 13930 for applicants with gross income less than 
$10,000.
    Forms: 13930, 13920, 13930-A.
    Affected Public: Individuals or Households, Businesses or other 
for-profits, not-for-profit institutions.
    Estimated Number of Respondents: 11,400.
    Frequency of Response: On Occasion.
    Estimated Total Number of Annual Responses: 11,400.
    Estimated Time per Response: 3.58 hours per response.
    Estimated Total Annual Burden Hours: 40,800.

    Title: Information Reporting for Payments Made in Settlement of 
Payment Card and Third-Party Network Transactions.
    OMB Control Number: 1545-2205.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: This information collection covers final regulations 
implementing amendments to the Income Tax Regulations (26 CFR part 1) 
relating to information reporting under sections 6041, 6041A, 6050W, 
and 6051 of the Internal Revenue Code (Code). The form reflects 
payments made in settlement of merchant card and third-party network 
transactions for purchases of goods and/or services made with merchant 
cards and through third-party networks.
    Forms: 1099-K.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 9,436,100.
    Frequency of Response: Annually.
    Estimated Total Number of Annual Responses: 9,436,100.
    Estimated Time per Response: .48 hours per response.
    Estimated Total Annual Burden Hours: 4,529,328.

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

    Dated: August 22, 2019.
Jennifer P. Quintana,
Treasury PRA Clearance Officer.
[FR Doc. 2019-18503 Filed 8-27-19; 8:45 am]
BILLING CODE 4810-30-P