[Federal Register Volume 89, Number 160 (Monday, August 19, 2024)]
[Notices]
[Page 67155]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2024-18535]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Extension of Information Collection Request Submitted 
for Public Comment; Comment Request for Forms 2210 and 2210-F

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 2210, Underpayment of Estimated Tax by Individuals, 
Estate, and Trusts, and Form 2210-F, Underpayment of Estimated Tax by 
Farmers and Fishermen.

DATES: Written comments should be received on or before October 18, 
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: 1545-0140--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: Underpayment of Estimated Tax by Individuals, Estate, and 
Trusts (Form 2210), and Underpayment of Estimated Tax by Farmers and 
Fishermen (Form 2210-F).
    OMB Number: 1545-0140.
    Regulation Project Number: Form 2210 and Form 2210-F.
    Abstract: Internal Revenue Code section 6654 imposes a penalty for 
failure to pay estimated tax. Form 2210 is used by individuals, 
estates, and trusts. Form 2210-F is used by farmers and fisherman to 
determine whether they are subject to the penalty and to compute the 
penalty if it applies.
    Current Actions: While there are no changes to the forms, updates 
to account for all ADL indicators within form AND instructions will 
result in an overall change in burden. These changes will result in an 
increase to the total annual burden hours by 197,549 hours.
    Type of Review: Revision of a currently approved collection.
    Affected Public: Individuals or households, business or other for-
profit organizations, and farms.
    Estimated Number of Respondents: 80,150.
    Estimated Average Time per Respondent: 3 hrs., 50 min.
    Estimated Total Annual Burden Hours: 307,406.
    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 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 14, 2024.
Ronald J. Durbala,
IRS Tax Analyst.
[FR Doc. 2024-18535 Filed 8-16-24; 8:45 am]
BILLING CODE 4830-01-P