[Federal Register Volume 89, Number 157 (Wednesday, August 14, 2024)]
[Notices]
[Pages 66174-66175]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2024-18088]


-----------------------------------------------------------------------

DEPARTMENT OF THE TREASURY

Internal Revenue Service


Agency Collection Activities; Requesting Comments on Form 5884-A

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

-----------------------------------------------------------------------

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. The IRS is soliciting comments 
concerning Form 5884-A, Employee Retention Credit for Employers 
Affected by Qualified Disaster.

DATES: Written comments should be received on or before October 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 No. 
1545-1978 in the subject line of the message.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of this collection should be directed to Jason Schoonmaker, 
(801) 620-2128, at Internal Revenue Service, Room 6526, 1111 
Constitution Avenue NW, Washington, DC 20224, or through the internet 
at [email protected].

SUPPLEMENTARY INFORMATION: The IRS is currently seeking comments 
concerning the following information collection tools, reporting, and 
record-keeping requirements:
    Title: Employee Retention Credit for Employers Affected by 
Qualified Disaster.
    OMB Number: 1545-1978.
    Form Number: Form 5884-A.

[[Page 66175]]

    Abstract: Form 5884-A is used to figure certain credits for 
disaster area employers. These credits typically include employee 
retention credits for eligible employers who conducted an active trade 
or business in certain disaster areas. The credit is equal to 40 
percent of qualified wages for each eligible employee (up to a maximum 
of $6,000 in qualified wages per employee). The estimates in this 
notice are for estates and trusts filing Form 5884-A.
    Current Actions: There is no change to the burden previously 
approved by OMB. However, the estimated number of responses was reduced 
to eliminate duplication of burden estimates. The estimated burden for 
individuals filing Form 5884-A is approved under OMB control number 
1545-0074, and the estimated burden for businesses filing Form 5884-A 
is approved under OMB control number 1545-0123.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit organizations, and 
farms.
    Estimated Number of Respondents: 120.
    Estimated Time per Respondent: 2.55 hours.
    Estimated Total Annual Burden Hours: 306.
    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: August 8, 2024.
Jason M. Schoonmaker,
Tax Analyst.
[FR Doc. 2024-18088 Filed 8-13-24; 8:45 am]
BILLING CODE 4830-01-P