[Federal Register Volume 90, Number 79 (Friday, April 25, 2025)]
[Notices]
[Pages 17507-17511]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2025-07167]
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DEPARTMENT OF THE TREASURY
Agency Information Collection Activities; Submission for OMB
Review; Comment Request; Multiple Internal Revenue Service (IRS)
Information Collection Requests
AGENCY: Departmental Offices, U.S. Department of the Treasury.
ACTION: Notice.
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SUMMARY: The Department of the Treasury will submit the following
information collection requests to the Office of Management and Budget
(OMB) for review and clearance in accordance with the Paperwork
Reduction Act of 1995, on or after the date of publication of this
notice. The public is invited to submit comments on these requests.
DATES: Comments should be received on or before May 27, 2025 to be
assured of consideration.
ADDRESSES: Written comments and recommendations for the proposed
information collection should be sent within 30 days of publication of
this notice to www.reginfo.gov/public/do/PRAMain. Find this particular
information collection by selecting ``Currently under 30-day Review--
Open for Public Comments'' or by using the search function.
FOR FURTHER INFORMATION CONTACT: Copies of the submissions may be
obtained from Melody Braswell by emailing [email protected], calling
(202) 622-1035, or viewing the entire information collection request at
www.reginfo.gov.
SUPPLEMENTARY INFORMATION:
Internal Revenue Service (IRS)
1. Title: Application for Employer Identification Number.
OMB Number: 1545-0003.
Document Number: Forms SS- and SS-4 (SP).
Abstract: Taxpayers who are required to have an identification
number for use on any return, statement, or other document must prepare
and file Form SS-4 or Form SS-4 (SP) to obtain a
[[Page 17508]]
number. The information is used by the Internal Revenue Service and the
Social Security Administration in tax administration and by the Bureau
of the Census for business statistics.
Current Actions: There are no changes being made to the forms at
this time.
Type of Review: Extension 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: 7,953,950.
Estimated Time per Respondent: 8 hours.
Estimated Total Annual Burden Hours: 69,358,445.
2. Title: Application for Exemption from Social Security and
Medicare Taxes and Waiver of Benefits.
OMB Number: 1545-0064.
Document Number: Form 4029.
Abstract: Form 4029 is used by members of recognized religious
groups to apply for exemption from social security and Medicare taxes
under Internal Revenue Code sections 1402(g) and 3127. The information
is used to approve or deny exemption from social security and Medicare
taxes.
Current Actions: There are no changes to the form. However, updates
in the estimated number of annual responses will decrease the burden
previously approved by 343 hours.
Type of Review: Revision of a currently approved collection.
Affected Public: Individuals or households.
Estimated Number of Respondents: 3,414.
Estimated Time per Respondent: 60 min.
Estimated Total Annual Burden Hours: 3,449.
3. Title: Certain Government Payments.
OMB Number: 1545-0120.
Form Number: 1099-G.
Abstract: Form 1099-G is used to report government payments such as
unemployment compensation, state and local income tax refunds, credits,
or offsets, reemployment trade adjustment assistance (RTAA) payments,
taxable grants, agricultural payments, or for payments received on a
Commodity Credit Corporation (CCC) loan.
Current Actions: There are no changes to the existing collection.
However, the estimated number of responses has been updated based on
current filing data.
Type of Review: Extension of a currently approved collection.
Affected Public: Federal, State, local or Tribal governments.
Estimated Number of Responses: 83,436,800.
Estimated Time per Response: 18 minutes.
Estimated Total Annual Burden Hours: 25,031,040.
4. Title: Certain Gambling Winnings.
OMB Number: 1545-0238.
Form Number: Form W-2G.
Abstract: Internal Revenue Code sections 6041, 3402(q), and 3406
require payers of certain gambling winnings to withhold tax and to
report the winnings to the IRS. The IRS uses the information to verify
compliance with the reporting rules and to verify that the winnings are
properly reported on the recipient's tax return.
Current Actions: There are changes to the existing collection to
update the number of responses per the projected filings from
Publication 6961.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations,
individuals or households, and not-for-profit institutions, and state,
local or tribal governments.
Estimated Number of Responses: 31,114,200.
Estimated Time per Respondent: 24 minutes.
Estimated Total Annual Burden Hours: 12,445,680.
5. Title: Information Returns (IR) Application for Transmitter
Control Code (TCC).
OMB Number: 1545-0387.
Publication Number: 5911.
Abstract: The IR Application for TCC is used to request
authorization to participate in electronic filing of Information
Returns through the Filing of Information Returns Electronically (FIRE)
System. Approved applicants will be assigned a Transmitter Control Code
(TCC), which is a 5-digit alpha numeric code that identifies the
business transmitting the electronic returns. Publication 5911 provides
a tutorial of the application and includes information about who can
apply and how to use the application.
Current Actions: The IRS has obsoleted the Form 4419 and now
collects the information via the IR Application for TCC.
Type of Review: Revision of a currently approved collection.
Affected Public: Business or other for-profit organizations, non-
profit institutions, and Federal, State, local, or tribal governments.
Estimated Number of Respondents: 34,808.
Estimated Time per Respondent: 20 minutes.
Estimated Total Annual Burden Hours: 11,487.
6. Title: Request for a Copy of Exempt or Political Organization
IRS Form, Application, or Letter.
OMB Number: 1545-0495.
Form Number(s): 4506-A and 4506-B.
Abstract: Internal Revenue Code section 6104 states that if an
organization described in section 501(c) or (d) is exempt from taxation
under section 501(a) for any taxable year, the application for
exemption is open for public inspection. This includes all supporting
statements, any letter or other documents issued by the IRS concerning
the application, and certain annual returns of the organization. Form
4506-A, Request for Public Inspection or Copy of Exempt or Political
Organization IRS Form and Form 4506-B, Request for a Copy of Exempt
Organization IRS Application or Letter, is used to request public
inspection or a copy of these forms.
Current Actions: There are no changes to the forms, however, the
agency has updated the estimated number of respondents based on the
most recent filing data. The agency estimates 8,000 more respondents
for a total of 27,000 respondents, increasing overall burden by 6,790
(19,400 hours to 26,190 hours). However, the estimated time per
response remains the same at 58 minutes as there have been no changes
to the forms.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals or households, and businesses or other
for-profit organizations, not-for-profit, institutions, farms, and
Federal, state, local or tribal governments.
Estimated Number of Respondents: 27,000.
Estimated Time per Response: 58 minutes.
Estimated Total Annual Burden Hours: 26,190 hours.
7. Title: Excise Tax on Greenmail.
OMB Number: 1545-1049.
Regulation Project Number: TD 8379.
Form Number: 8725.
Abstract: Treasury Decision (TD) 8379 provide rules relating to the
manner and method of reporting and paying the nondeductible 50 percent
excise tax imposed by section 5881 of the Internal Revenue Code with
respect to the receipt of greenmail. The reporting requirements will be
used to verify that the excise tax imposed under section 5881 is
properly reported and timely paid. Form 8725 is used by persons who
receive ``greenmail'' to compute and pay the excise tax on greenmail
imposed under Internal Revenue Code section 5881. IRS uses the
information to verify that the correct amount of tax has been reported.
[[Page 17509]]
Current Actions: There is no change to these existing collection
requirements.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals and business or other for-profit
organizations.
Estimated Number of Responses: 12.
Estimated Time per Response: 7 hours, 37 minutes.
Estimated Total Annual Burden Hours: 92.
8. Title: Tax treatment of salvage and reinsurance yearly
disclosure to state insurance regulatory agencies.
OMB Number: 1545-1227.
Regulation Project Number: TD 8390.
Abstract: Section 1.832-4(d)(2)(i)(A) and (B) allows a nonlife
insurance company to increase unpaid losses on a yearly basic by the
amount of estimated salvage recoverable if the company discloses this
to the state insurance regulatory authority.
Current Actions: There is no change to the burden previously
approved.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations.
Estimated Number of Respondents: 2,500.
Estimated Time per Respondent: 2 hours.
Estimated Total Annual Burden Hours: 5,000.
9. Title: Limitations on Passive Activity Losses and Credits.
OMB Number: 1545-1244.
Regulation Project Number: TD 9013.
Abstract: Regulation section 1.469-7(g) permits entities to elect
to avoid application of section 1.469-7 in the event the passthrough
entity chooses to not have the income from lending transactions with
owners of interests in the entity recharacterized as passive activity
gross income. The IRS will use this information to determine whether
the entity has made a proper timely election and to determine that
taxpayers are complying with the election in the taxable year of the
election and subsequent taxable years.
Current Actions: There is no change to the regulation or paperwork
burden previously approved by OMB.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals or Households, businesses or other
for-profit organizations.
Estimated Number of Respondents: 1,000.
Estimated Time per Respondent: 6 minutes.
Estimated Total Annual Burden Hours: 100.
10. Title: Qualified Electric Vehicle Credit.
OMB Number: 1545-1374.
Form Number: 8834.
Abstract: Form 8834 is used to claim any qualified electric vehicle
passive activity credit allowed for the current tax year. The IRS uses
the information on the form to determine that the credit is allowable
and has been properly computed.
Current Actions: There is no change in the form or paperwork burden
previously approved by OMB.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals or households, and businesses or other
for-profit organizations.
Estimated Number of Respondents: 3,136.
Estimated Time per Response: 4 hours, 47 min.
Estimated Total Annual Burden Hours: 15,022 hours.
11. Title: Electronic Federal Tax Payment System (EFTPS).
OMB Number: 1545-1467.
Form Number: Forms 9779, 9783, and 14781.
Abstract: These forms are used by business and individual taxpayers
to enroll in the Electronic Federal Tax Payment System (EFTPS). EFTPS
is an electronic remittance processing system the Service uses to
accept electronically transmitted Federal tax payments. EFTPS (1)
establishes and maintains a taxpayer data base which includes entity
information from the taxpayers or their banks, (2) initiates the
transfer of the tax payment amount from the taxpayer's bank account,
(3) validates the entity information and selected elements for each
taxpayer, and (4) electronically transmits taxpayer payment data to the
IRS.
Current Actions: There are no changes to the burden previously
approved by OMB.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals, business or other for-profit
organizations, and State, local or Tribal governments.
Estimated Number of Respondents: 2,825,000.
Estimated Time per Responses: 10 minutes.
Estimated Total Annual Burden Hours: 480,332.
12. Title: Mark to Market Election for Commodities Dealers and
Securities and Commodities Traders.
OMB Number: 1545-1641.
Revenue Procedure Number: 99-17 (modified by Revenue Procedure 99-
49).
Abstract: The revenue procedure prescribes the time and manner for
dealers in commodities and traders in securities or commodities to
elect to use the mark-to-market method of accounting under Sec. 475(e)
or (f) of the Internal Revenue Code. The collections of information of
this revenue procedure are required by the IRS in order to facilitate
monitoring taxpayers changing accounting methods resulting from making
the elections under Sec. 475(e) or (f).
Current Actions: There are no changes being made to the Rev. Proc.
at this time.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations.
Estimated Number of Respondents: 1,000.
Estimated Time per Respondent: 30 mins.
Estimated Total Annual Burden Hours: 500.
13. Title: Combined Information Reporting.
OMB Number: 1545-1667.
Regulation Project Number: Revenue Procedure 99-50.
Abstract: Revenue Procedure 99-50 permits combined information
reporting by a successor business entity (i.e., a corporation,
partnership, or sole proprietorship) in certain situations following a
merger or an acquisition. Combined information reporting may be elected
by a successor with respect to certain Forms 1042-S and all forms in
series 1098, 1099, and 5498. The procedures also apply to Forms 1097,
3921, 3922, and W-2G. The successor must file a statement with the IRS
indicating what forms are being filed on a combined basis.
Current Actions: There is no change to the existing collection.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations, not-
for-profit institutions, and farms.
Estimated Number of Responses: 6,000.
Estimated Time per Respondent: 5 minutes.
Estimated Total Annual Burden Hours: 575.
14. Title: Qualified Severance.
OMB Number: 1545-1902.
Document Number: TD 9348, TD 9421.
Abstract: TD 9438 contains final regulations providing guidance
regarding the qualified severance of a trust for generation-skipping
transfer (GST) tax purposes under section 2642(a)(3) of the Internal
Revenue Code (Code), which was added to the Code by the Economic Growth
and Tax Relief Reconciliation Act of 2001 (EGTRRA).
[[Page 17510]]
TD 9421 contains final regulations providing guidance regarding the GST
tax consequences of the severance of a trust in a manner that is
effective under state law, but that does not meet the requirements of a
qualified severance under section 2642(a)(3) of the Code.
Current Actions: There is no change in the collections of
information previously approved by OMB. However, IRS is requesting
updates to properly account for both burdens addressed in TD 9348 and
TD 9421. This request is to extend the current approval for another 3
years.
Type of Review: Revision of a currently approved collection.
Affected Public: Individuals or households.
Estimated Number of Respondents: 700.
Estimated Time per Respondent: 2 hrs., 1 min.
Estimated Total Annual Burden Hours: 1,402.
15. Title: Claim for Refund of Excise Taxes.
OMB Number: 1545-1420.
Form Number: Form 8849 and Schedules 1, 2, 3, 5, 6, and 8.
Abstract: IRC sections 6402, 6404, 6511 and sections 301.6402-2,
301.6404-1, and 301.6404-3 of the regulations allow for refunds of
taxes (except income taxes) or refund, abatement, or credit of
interest, penalties, and additions to tax in the event of errors or
certain actions by IRS. Taxpayers use Form 8849 to claim refunds of
excise taxes.
Current Actions: There is no change to the existing collection.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations,
individuals or households, and not-for-profit institutions, farms, and
Federal, State, local or tribal governments.
Estimated Number of Responses: 111,147.
Estimated Time per Respondent: 8 hours, 31 minutes.
Estimated Total Annual Burden Hours: 946,827.
16. Title: Branded Prescription Drugs.
OMB Number: 1545-2209.
Regulation Number: REG-112805-10, (TD 9544).
Abstract: TD 9544 contains regulations that provide guidance on the
annual fee imposed on covered entities engaged in the business of
manufacturing or importing branded prescription drugs.
Current Actions: There is no change in the form or paperwork burden
previously approved by OMB.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses or other for-profit organizations.
Estimated Number of Respondents: 45.
Estimated Time per Respondent: 40 hrs.
Estimated Total Annual Burden Hours: 1,800.
17. Title: Failure of Employer to Make Comparable Health Savings
Account Contributions.
OMB Number: 1545-2146.
Document Number: Form 8928.
Abstract: Under section 4980G, an excise tax is imposed on an
employer that fails to make comparable contributions to the HSAs of its
employees. Form 8928 is used to report payment of excise taxes by
employers and group plans under Code sections 4980B, 4980D, 4980F and
4980G.
Current Actions: There are no changes to the burden previously
approved.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations, not-
for-profit organizations, and individuals.
Estimated Number of Respondents: 68.
Estimated Time per Respondent: 23 hrs., 29 min.
Estimated Total Annual Burden Hours: 1,597.
18. Title: Application for Automatic Extension of Time To File Form
709 or Form 709-NA and/or Payment of Gift/Generation-Skipping Transfer
Tax.
OMB Number: 1545-1913.
Form Number: Form 8892.
Abstract: Form 8892 was created to serve a dual purpose. First, the
form enables the taxpayers to request an automatic 6-month extension of
time to file Form 709 or Form 709-NA when they are not filing an
individual income tax extension using Form 4868. Second, to make a
payment of gift tax when you're applying for an extension of time to
file Form 709 or 709-NA (including payment of any generation-skipping
transfer (GST) tax from Form 709 or 709-NA).
Current Actions: The title of the form is changing. There are no
changes to the response time for completing the form. The IRS is
adjusting the burden estimates to increase the number of potential
respondents to 300.
Type of Review: Revision of a currently approved collection.
Affected Public: Individuals or households.
Estimated Number of Respondents: 300.
Estimated Time per Respondent: 46 minutes.
Estimated Total Annual Burden Hours: 229.
19. Title: Reporting of suspected tax law violations.
OMB Number: 1545-1960.
Document Number: Form 3949-A.
Abstract: Form 3949-A is used by certain taxpayer/investors wishing
to report alleged tax violations. The form has been designed to capture
the essential information needed by IRS for an initial evaluation of
the report. Submission of the information included on the form is
entirely voluntary.
Current Actions: There is no change in the burden previously
approved by OMB. This request is to extend the current approval for
another 3 years.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals or households.
Estimated Number of Respondents: 215,000.
Estimated Time per Respondent: 15 min.
Estimated Total Annual Burden Hours: 53,750.
20. Title: Section 9100 Relief for 338 Elections.
OMB Number: 1545-1820.
Revenue Procedure Number: 2003-33.
Abstract: Revenue Procedure 2003-33 provides qualifying taxpayers
with an extension of time pursuant to Sec. 301.9100-3 of the Procedure
and Administration Regulations to file an election described in Sec.
338(a) or Sec. 338(h)(10) of the Internal Revenue Code to treat the
purchase of the stock of a corporation as an asset acquisition.
Current Actions: There are no changes being made to the Rev. Proc.
at this time.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations, and
individuals or households.
Estimated Number of Responses: 60.
Estimated Time per Respondent: 5 hours.
Estimated Total Annual Burden Hours: 300.
21. Title: Repayment of a buyout prior to re-employment with the
Federal Government.
OMB Number: 1545-1920.
Form Number: Forms 12311.
Abstract: This form requests applicants to certify if they ever
worked for the Federal Government and if they received a Buyout within
the last 5 years. This is to ensure that applicants who meet the
criteria are counseled that they are required to pay back the entire
Buyout prior to entering on duty with the IRS.
Current Actions: There is no change to the burden previously
approved.
Type of Review: Extension of a currently approved collection.
[[Page 17511]]
Affected Public: Businesses or other for-profits.
Estimated Number of Responses: 6,624.
Estimated Time per Respondent: 5 min.
Estimated Total Annual Burden Hours: 530.
22. Title: Special Rules for Single-Employer Defined Benefit
Pension Plans (TD 9467) and Election of Alternative Minimum Funding
Standards for Community Newspaper Plans (Notice 2020-60).
OMB Number: 1545-2095.
Regulation and Notice Number: REG-139236-07 (TD 9467) and Notice
2020-60.
Abstract: REG-139236-07 (TD 9467): The information required under
section 1.430(f)-1(f) is required in order for plan sponsors to make
elections regarding a plan's credit balances upon occasion. The
information required under section 1.430(h)(2)-1(e) is required in
order for a plan sponsor to make an election to use an alternative
interest rate for purposes of determining a plan's funding obligations
under section 1.430(h)(2)-1. The information required under sections
1.436-1(f) and 1.436-1(h) is required in order for a qualified defined
benefit plan's enrolled actuary to provide a timely certification of
the plan's adjusted funding target attainment percentage (AFTAP) for
each plan year to avoid certain benefit restrictions.
Notice 2020-60 (Election of Alternative Minimum Funding Standards
for Community Newspaper Plans): Section 115(a) of the Setting Every
Community Up for Retirement Enhancement Act of 2019 (SECURE Act),
Division O of the Further Consolidated Appropriations Act, 2020, Pub.
L. 116-94, under section 430(m) to the Code permit the plan sponsor of
a community newspaper plan under which no participant has had an
increase in accrued benefit after December 31, 2017 to elect to have
alternative minimum funding standards apply to the plan in lieu of the
minimum funding requirements that would otherwise apply under section
430. Pursuant to section 430(m)(2), any election under section 430(m)
will be made at such time and in such manner as prescribed by the
Secretary, and once an election is made with respect to a plan year, it
will apply to all subsequent plan years unless revoked with the consent
of the Secretary. Notice 2020-60 provides guidance regarding this
election.
Current Actions: There are changes to the collection and paperwork
burden previously approved by OMB. The election under Internal Revenue
Code section 3608(b) of the CARES Act (Notice 2020-61) is no longer
relevant. It is an election to treat a DB plan's adjusted funding
target attainment percentage (AFTAP) for the last plan year ending
before January 1, 2020 as the AFTAP for plan years that include
calendar year 2020. The election under Notice 2021-48 was for extended
amortization bases to apply the extended amortization period for
shortfall amortization bases for plan years beginning after December
31, 2018, December 31, 2019, or December 31, 2020. This extended period
now applies for all DB plans. The election was available on a temporary
basis and is no longer available. The agency has changed the estimated
number of respondents from 20 to 2 as it is expected that any community
newspaper plan sponsor that wanted to make this election have made it
already, and the plan sponsors that are eligible for this election
would be very small. REG-139236-07 (TD 9467), remains the same with the
same estimates as previously approved by OMB.
Type of Review: Revision of a currently approved collection.
Affected Public: Individuals or households, and businesses or other
for-profit organizations, not-for-profit, institutions, farms, and
Federal, State, local or Tribal governments.
TD 9467
Estimated Number of Respondents: 80,002.
Estimated Time per Respondent: 4.5 hrs.
Estimated Total Annual Burden Hours: 120,008.
Notice 2020-60
Estimated Number of Respondents: 2.
Estimated Time per Respondent: 4 hr.
Estimated Total Annual Burden Hours: 80.
23. Title: Amortization of Intangible Property.
OMB Number: 1545-1671.
Regulation Project Number: TD 8865 (REG-209709-94).
Abstract: These regulations apply to property acquired after
January 25, 2000. Regulations to implement section 197(e)(4)(D) are
applicable August 11, 1993, for property acquired after August 10, 1993
(or July 26, 1991, for property acquired after July 25, 1991, if a
valid retroactive election has been made under Sec. 1.197-1).
Current Actions: There are no changes being made to the regulation
at this time.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations.
Estimated Number of Respondents: 500.
Estimated Time per Respondent: 3 hours.
Estimated Total Annual Burden Hours: 1,500.
24. Title: Interest Rates and Appropriate Foreign Loss Payment
Patterns for Determining the Qualified Insurance Income of Certain
Controlled Corporations under Section 954(i).
OMB Number: 1545-1799.
Regulation/Project Number: Notice 2002-69.
Abstract: Notice 2002-69 (2002-43 I.R.B. 730) published October 28,
2002, provides interim guidance for determining the interest rates and
appropriate foreign loss payment patterns to be used by controlled
foreign corporations in calculating their qualified insurance income
under section 954(i) of the Internal Revenue Code. Taxpayers may rely
on the guidance in this notice until regulations or other guidance are
published.
Current Actions: There is no change to the burden previously
approved.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals or households, business, or other for-
profit organizations.
Estimated Number of Responses: 300.
Estimated Time per Respondent: 1 hour.
Estimated Total Annual Burden Hours: 300.
Authority: 44 U.S.C. 3501 et seq.
Melody Braswell,
Treasury PRA Clearance Officer.
[FR Doc. 2025-07167 Filed 4-24-25; 8:45 am]
BILLING CODE 4830-01-P