[Federal Register Volume 76, Number 154 (Wednesday, August 10, 2011)]
[Notices]
[Page 49538]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2011-20214]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Forms 8027 and 8027-T
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice and request for comments.
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SUMMARY: The Department of the Treasury, 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, Public Law 104-13 (44 U.S.C.
3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning
Form 8027, Employer's Annual Information Return of Tip Income and
Allocated Tips, and Form 8027-T, Transmittal of Employer's Annual
Information Return of Tip Income and Allocated Tips.
DATES: Written comments should be received on or before October 11,
2011 to be assured of consideration.
ADDRESSES: Direct all written comments to Yvette Lawrence, Internal
Revenue Service, Room 6129, 1111 Constitution Avenue, NW., Washington,
DC 20224.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the forms and instructions should be directed to Allan
Hopkins, at (202) 622-6665, or at Internal Revenue Service, Room 6129,
1111 Constitution Avenue, NW., Washington, DC 20224, or through the
Internet, at [email protected].
SUPPLEMENTARY INFORMATION: Title: Employer's Annual Information Return
of Tip Income and Allocated Tips (Form 8027), and Transmittal of
Employer's Annual Information Return of Tip Income and Allocated Tips
(Form 8027-T).
OMB Number: 1545-0714.
Form Number: Forms 8027 and 8027-T.
Abstract: To help IRS in its examinations of returns filed by
tipped employees, large food or beverage establishments are required to
report annually information concerning food or beverage operations
receipts, tips reported by employees, and in certain cases, the
employer must allocate tips to certain employees. Forms 8027 and 8027-T
are used for this purpose.
Current Actions: There are no changes being made to these 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 and state, local
or tribal governments.
Estimated Number of Respondents: 52,050.
Estimated Time per Respondent: 9 hours, 23 minutes.
Estimated Total Annual Burden Hours: 488,161.
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 3, 2011.
Yvette Lawrence,
IRS Reports Clearance Officer.
[FR Doc. 2011-20214 Filed 8-9-11; 8:45 am]
BILLING CODE 4830-01-P