[Federal Register Volume 89, Number 158 (Thursday, August 15, 2024)]
[Notices]
[Pages 66505-66506]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2024-18320]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Extension of Information Collection Request Submitted 
for Public Comment; Form 1096, Annual Summary and Transmittal of U.S. 
Information Returns

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 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. Currently, the IRS is soliciting comments 
concerning Form 1096, Annual Summary and Transmittal of U.S. 
Information Returns.

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

ADDRESSES: Direct all written comments to Andr[eacute]s Garcia, 
Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, 
Washington, DC 20224, or by email to [email protected]. Please 
include, ``OMB Number: 1545-0108--Public Comment Request Notice'' in 
the Subject line.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the form and instructions should be directed to Ronald J. 
Durbala, at (202) 317-5746, at Internal Revenue Service, Room 6526, 
1111 Constitution Avenue NW, Washington, DC 20224, or through the 
internet at [email protected].

SUPPLEMENTARY INFORMATION: 
    Title: Annual Summary and Transmittal of U.S. Information Returns.
    OMB Number: 1545-0108.
    Regulation Project Number: Form 1096.
    Abstract: Form 1096 is used to transmit information returns (Forms 
1099, 1098, 5498, and W-2G) to the IRS service centers. Under Internal 
Revenue Code section 6041 and related regulations, a separate Form 1096 
is used for each type of return sent to the service center by the 
payer. It is used by IRS to summarize, categorize, and process the 
forms being filed.
    Current Actions: Changes to update box numbers for Forms 1099-MISC 
and 1099-NEC along with updated filing projections will result in a 
decrease in the estimated annual burden by 893,582 hours.
    Type of Review: Revision of a currently approved collection.
    Affected Public: Business or other for-profit organizations, 
individuals or households, not-for-profit institutions, farms, Federal 
government, and State, local or tribal governments.
    Estimated Number of Respondents: 2,124,667.
    Estimated Time per Respondent: 11 min.
    Estimated Total Annual Burden Hours: 403,687.
    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.
    Desired Focus of Comments: The Internal Revenue Service (IRS) is 
particularly interested in comments that:
     Evaluate whether the proposed collection of information is 
necessary for the proper performance of the functions of the agency, 
including whether the information will have practical utility.
     Evaluate the accuracy of the agency's estimate of the 
burden of the proposed collection of information, including the 
validity of the methodology and assumptions used.
     Enhance the quality, utility, and clarity of the 
information to be collected; and
     Minimize the burden of the collection of information on 
those who are to respond, including using appropriate automated, 
electronic, mechanical, or other technological collection techniques or 
other forms of information technology, e.g., by

[[Page 66506]]

permitting electronic submissions of responses.
    Comments submitted in response to this notice will be summarized 
and/or included in the ICR for OMB approval of the extension of the 
information collection; they will also become a matter of public 
record.

    Approved: August 12, 2024.
Ronald J. Durbala,
IRS Tax Analyst.
[FR Doc. 2024-18320 Filed 8-14-24; 8:45 am]
BILLING CODE 4830-01-P