[Federal Register Volume 78, Number 62 (Monday, April 1, 2013)]
[Notices]
[Pages 19575-19576]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2013-07560]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Information Collection
Tools
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 8282, Donee Information Return (Sale, Exchange or Other
Disposition of Donated Property) and Form 8283, Noncash Charitable
Contributions; Form 8716, Election To Have a Tax Year Other Than a
Required Tax Year; Form 706-QDT, U.S. Estate Tax Return for Qualified
Domestic Trusts; INTL-24-94 (TD 8671), Taxpayer Identifying Numbers
(TINs) (Sec. 301.6109-1); and T.D. 9032, Election to Treat Trust as
Part of an Estate (Sec. 1.645-1).
DATES: Written comments should be received on or before May 31, 2013 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. Please send separate comments for each specific information
collection listed below. You must reference the information
collection's title, form number, reporting or record-keeping
requirement number, and OMB number (if any) in your comment.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the collection tools should be directed to R. Joseph Durbala,
Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW.,
Washington, DC 20224, or at (202)622-3634, or through the internet at
[email protected].
SUPPLEMENTARY INFORMATION: Currently, the IRS is seeking comments
concerning the following information collection tools, reporting, and
record-keeping requirements:
(1) Title: Donee Information Return (Sale, Exchange or Other
Disposition of Donated Property) (Form 8282) and Noncash Charitable
Contributions (Form 8283).
OMB Number: 1545-0908.
Form Number: 8282 and 8283.
Abstract: Internal Revenue Code section 170(a)(1) and regulation
section 1.170A-13(c) require donors of property valued over $5,000 to
file certain information with their tax return in order to receive the
charitable contribution deduction. Form 8283 is used to report the
required information. Code section 6050L requires donee organizations
to file an information return with the IRS if they dispose of the
property received within two years. Form 8282 is used for this purpose.
Current Actions: There are no changes to the previously approved
burden of this existing collection.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals or household and Business or other
for-profit organizations.
Form 8282:
Estimated Number of Respondents: 1,000.
Estimated Time per Respondent: 9 hours, 24 minutes.
Estimated Total Annual Burden Hours: 9,400.
Form 8283:
Estimated Number of Respondents: 3,144,666.
Estimated Time per Respondent: 29 minutes.
Estimated Total Annual Burden Hours: 7,805,692.
(2) Title: Election To Have a Tax Year Other Than a Required Tax
Year.
OMB Number: 1545-1036.
Form Number: 8716.
Abstract: Form 8716 is filed by partnerships S corporations, S
corporations, and personal service corporations under Internal Revenue
Code section 444(a) to elect to retain or to adopt a tax year that is
not a required tax year. The form provides IRS with information to
determine that the section 444(a) election is properly made and
identifies the tax year to be retained, changed, or adopted.
Current Actions: There are no changes being made to the revenue
procedure at this time.
Type of Review: Extension of a currently approved collection.
Affected Public: Business, or other for-profit organizations and
farms.
Estimated Number of Respondents: 40,000.
Estimated Time per Respondent: 3 hrs, 26 min.
Estimated Total Annual Reporting Burden hours: 204,400.
(3) Title: U.S. Estate Tax Return for Qualified Domestic Trusts.
[[Page 19576]]
OMB Number: 1545-1212.
Form Number: 706-QDT.
Abstract: Form 706-QDT is used by the trustee or the designated
filer to compute and report the Federal estate tax imposed on qualified
domestic trusts by Internal Revenue Code section 2056A. The IRS uses
the information to enforce this tax and to verify that the tax has been
properly computed.
Current Actions: There is no change in the paperwork burden
previously approved by OMB.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals or households and business or other
for-profit organizations.
Estimated Number of Respondents: 80.
Estimated Time per Respondent: 4 hours 28 minutes.
Estimated Total Annual Burden Hours: 357.
(4) Title: Taxpayer Identifying Numbers (TINs).
OMB Number: 1545-1461.
Form Number: INTL-24-94 (TD 8671).
Abstract: This regulation relates to requirements for furnishing a
taxpayer identifying number on returns, statements, or other documents.
Procedures are provided for requesting a taxpayer identifying number
for certain alien individuals for whom a social security number is not
available. The regulation also requires foreign persons to furnish a
taxpayer identifying number on their tax returns.
Current Actions: There is no change in the paperwork burden
previously approved by OMB.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals.
The burden for the collection of information is reflected in the
burden for Form W-7, Application for IRS Individual Tax Identification
Number (For Non-U.S. Citizens or Nationals).
(5) Title: Election to Treat Trust as Part of an Estate.
OMB Number: 1545-1578.
Form Number: TD 9032.
Abstract: This regulation describes the procedures and requirements
for making an election to have certain revocable trusts treated and
taxed as part of an estate. The Taxpayer Relief Act of 1997 added
section 646 to the Internal Revenue Code to permit the election.
Current Actions: There is no change in the paperwork burden
previously approved by OMB.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals or households.
Estimated Number of Respondents: 10,000.
Estimated Time per Respondent: 30 minutes.
Estimated Total Annual Burden Hours: 5,000.
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: March 19, 2013.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. 2013-07560 Filed 3-29-13; 8:45 am]
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