[Federal Register Volume 86, Number 224 (Wednesday, November 24, 2021)]
[Notices]
[Page 67119]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2021-25647]



[[Page 67119]]

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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Form 1098-MA

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 
information collections, as required by the Paperwork Reduction Act of 
1995. The IRS is soliciting comments concerning Form 1098-MA, Mortgage 
Assistance Payments.

DATES: Written comments should be received on or before January 24, 
2022 to be assured of consideration.

ADDRESSES: Direct all written comments to Andres Garcia, Internal 
Revenue Service, Room 6129, 1111 Constitution Avenue NW, Washington, DC 
20224.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the form and instructions should be directed to Sara 
Covington, (737) 800-6149, at Internal Revenue Service, Room 6526, 1111 
Constitution Avenue NW, Washington, DC 20224, or through the internet 
at [email protected].

SUPPLEMENTARY INFORMATION:
    Title: Mortgage Assistance Payments.
    OMB Number: 1545-2221.
    Form Number: Form 1098-MA.
    Abstract: This form is a statement reported to the IRS and to 
taxpayers. It will be filed and furnished by State Housing Finance 
Agencies (HFAs) and HUD to report the total amounts of mortgage 
assistance payments and homeowner mortgage payments made to mortgage 
servicers. The requirement for the statements are authorized by Notice 
2011-14, supported by Public Law 111-203, sec. 1496, and Public Law 
110-343, Division A, sec. 109.
    Current Actions: There were no changes made to the document that 
resulted in any change to the burden previously reported to OMB. We are 
making this submission to renew the OMB approval.
    Type of Review: Extension to previously approved collection.
    Affected Public: Individuals, Federal Government, State, Local, or 
Tribal Governments, and other Not-for-profit organizations.
    Estimated Number of Respondents: 52.
    Estimated Time per Respondent: 2 hours 50 minutes.
    Estimated Total Annual Burden Hours: 170,400.
    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: November 18, 2021.
Sara L. Covington,
IRS Tax Analyst.
[FR Doc. 2021-25647 Filed 11-23-21; 8:45 am]
BILLING CODE 4830-01-P