[Federal Register Volume 89, Number 31 (Wednesday, February 14, 2024)]
[Notices]
[Pages 11339-11340]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2024-03033]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Preparer Hardship Waiver 
Request and Preparer Explanation for Not Filing Electronically

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 
continuing information collections, as required by the Paperwork 
Reduction Act of 1995. The IRS is soliciting comments concerning 
preparer hardship waiver request and preparer explanation for not 
filing electronically.

DATES: Written comments should be received on or before April 15, 2024 
to be assured of consideration.

ADDRESSES: Direct all written comments to Andres Garcia, Internal 
Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 
20224, or by email to [email protected]. Include OMB control number 
1545-2200 or Preparer Hardship Waiver

[[Page 11340]]

Request and Preparer Explanation for Not Filing Electronically.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the forms should be directed to Kerry Dennis at (202) 317-
5751, or at Internal Revenue Service, Room 6526, 1111 Constitution 
Avenue NW, Washington, DC 20224, or through the internet, at 
[email protected].

SUPPLEMENTARY INFORMATION: 
    Title: Preparer Hardship Waiver Request and Preparer Explanation 
for Not Filing Electronically.
    OMB Number: 1545-2200.
    Form Number(s): 8944 and 8948.
    Abstract: A tax preparer uses Form 8944 to request a waiver from 
the requirement to file tax returns on magnetic media when the filing 
of tax returns on magnetic media would cause a hardship. A specified 
tax return preparer uses Form 8948 to explain which exception applies 
when a covered return is prepared and filed on paper.
    Current Actions: There are no changes being made to the forms or 
burden at this time.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit organizations.

Form 8944

    Estimated Number of Respondents: 90,000.
    Estimated Number of Responses: 90,000.
    Estimated Time per Response: 1 hour.
    Estimated Annual Burden Hours: 719,100 hours.

Form 8948

    Estimated Number of Respondents: 180,000.
    Estimated Number of Responses: 740,500.
    Estimated Time per Response: 160 hours.
    Estimated Annual Burden Hours: 1,473,595 hours.

Total Burden Estimates

    Estimated Total Respondents: 830,500.
    Estimated Total Annual Burden Hours: 2,192,695 hours.
    The following paragraph applies to all 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 if 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: February 7, 2024.
Kerry L. Dennis,
Tax Analyst.
[FR Doc. 2024-03033 Filed 2-13-24; 8:45 am]
BILLING CODE 4830-01-P