[Federal Register Volume 78, Number 145 (Monday, July 29, 2013)]
[Notices]
[Pages 45602-45604]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2013-18106]
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DEPARTMENT OF THE TREASURY
Submission for OMB Review; Comment Request
July 24, 2013.
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, Public Law 104-13, on or after the date of
publication of this notice.
[[Page 45603]]
DATES: Comments should be received on or before August 28, 2013 to be
assured of consideration.
ADDRESSES: Send comments regarding the burden estimate, or any other
aspect of the information collection, including suggestion for reducing
the burden, to (1) Office of Information and Regulatory Affairs, Office
of Management and Budget, Attention: Desk Officer for Treasury, New
Executive Office Building, Room 10235, Washington, DC 20503, or email
at [email protected] and (2) Treasury PRA Clearance Officer,
1750 Pennsylvania Ave. NW., Suite 8140, Washington, DC 20220, or email
at [email protected].
FOR FURTHER INFORMATION CONTACT: Copies of the submission(s) may be
obtained by calling (202) 927-5331, email at [email protected], or the
entire information collection request maybe found at www.reginfo.gov.
Internal Revenue Service (IRS)
OMB Number: 1545-1691.
Type of Review: Extension without change of a currently approved
collection.
Title: TD 8898--Continuity of Interest.
Abstract: This regulation provides guidance regarding the
continuity of interest requirement for corporate reorganizations. The
information collection is a private letter ruling request to apply the
final regulations to a transaction in which a taxpayer has entered into
a binding agreement on or after January 28, 1998, and before August 30,
2000. This information will be used to ensure that all parties to the
transaction take consistent positions for Federal tax purposes.
Affected Public: Private Sector; Businesses or other for-profits.
Estimated Annual Burden Hours: 1,500.
OMB Number: 1545-1813.
Type of Review: Extension without change of a currently approved
collection.
Title: Health Coverage Tax Credit (HCTC) Advance Payments.
Form: 1099-H.
Abstract: Form 1099-H is used to report advance payments of health
insurance premiums to qualified recipients for their use in computing
the allowable health insurance credit on Form 8885.
Affected Public: Private Sector: Businesses and other for-profits.
Estimated Annual Burden Hours: 33,000.
OMB Number: 1545-1856.
Type of Review: Extension without change of a currently approved
collection.
Title: Consent To Disclosure of Return Information.
Form: 13362.
Abstract: The consent form is provided to external applicant that
will allow the Service the ability to conduct tax checks to determine
if an applicant is suitability for employment once they are determined
qualified and within reach to receive an employment offer.
Affected Public: Individuals or Households.
Estimated Annual Burden Hours: 7,664.
OMB Number: 1545-1864.
Type of Review: Extension without change of a currently approved
collection.
Title: Form 8879-C--IRS e-file Signature Authorization for Form
1120; Form 8879-I--IRS e-file Signature Authorization For Form 1120-F.
Form: 8879-C, 8879-I.
Abstract: Form 8879-C authorizes an officer of a corporation and an
electronic return originator (ERO) to use a personal identification
number (PIN) to electronically sign a corporation's electronic income
tax return and, if applicable, electronic funds withdrawal consent.
Form 8879-I authorizes a corporate officer and an electronic return
originator (ERO) to use a personal identification number (PIN) to
electronically sign a corporation's electronic income tax return.
Affected Public: Private Sector: Businesses and other for-profits.
Estimated Annual Burden Hours: 95,986.
OMB Number: 1545-1866.
Type of Review: Extension without change of a currently approved
collection.
Title: Form 8453-C--U.S. Corporation Income Tax Declaration for an
IRS e-file Return; Form 8453-I--Foreign Corporation Income Tax
Declaration for an IRS e-file Return.
Form: 8453-C, 8453-I.
Abstract: Form 8453-C is used to enable the electronic filing of
Form 1120. Form 8453-I is used to enable the electronic filing of Form
1120-F.
Affected Public: Private Sector: Businesses and other for-profits.
Estimated Annual Burden Hours: 28,880.
OMB Number: 1545-1867.
Type of Review: Extension without change of a currently approved
collection.
Title: U.S. S Corporation Income Tax Declaration for an IRS e-file
Return.
Form: 8453-S.
Abstract: Form 8453-S is used to authenticate and authorize
transmittal of an electronic Form 1120-S.
Affected Public: Private Sector: Businesses and other for-profits.
Estimated Annual Burden Hours: 7,590.
OMB Number: 1545-1870.
Type of Review: Extension without change of a currently approved
collection.
Title: T.D. 9107--Guidance Regarding Deduction and Capitalization
of Expenditures (REG-125638-01).
Abstract: Final regulations require that a taxpayer's nonaccrual-
experience method must be self-tested against the taxpayer's experience
to determine whether the nonaccrual-experience method clearly reflects
the taxpayer's experience. The information required to be retained by
taxpayers will constitute sufficient documentation for purposes of
substantiating a deduction. The information will be used by the agency
on audit to determine the taxpayer's entitlement to a deduction. The
respondents include taxpayers who engage in certain transactions
involving the acquisition of a trade or business or an ownership
interest in a legal entity.
Affected Public: Private Sector: Businesses or other for-profits.
Estimated Annual Burden Hours: 3,000.
OMB Number: 1545-1871.
Type of Review: Extension without change of a currently approved
collection.
Title: Regulations Governing Practice Before the Internal Revenue
Service--(TD 9165--Final).
Abstract: These disclosures will ensure that taxpayers are provided
with adequate information regarding the limits of tax shelter advice
that they receive, and also ensure that practitioners properly advise
of taxpayers of relevant information with respect to tax shelter
opinions.
Affected Public: Private Sector: Businesses or other for-profits.
Estimated Annual Burden Hours: 13,333.
OMB Number: 1545-2030.
Type of Review: Extension without change of a currently approved
collection.
Title: REG-120509-06 (TD 9465-Final), Determination of Interest
Expense Deduction of Foreign Corporations.
Abstract: This document contains final regulations under section
882(c) of the Internal Revenue Code concerning the determination of the
interest expense deduction of foreign corporations engaged in a trade
or business within the United States. These final regulations conform
the interest expense rules to recent U.S. Income Tax Treaty agreements
and adopt other changes to improve compliance.
[[Page 45604]]
Affected Public: Private Sector: Businesses or other for-profits.
Estimated Annual Burden Hours: 35.
OMB Number: 1545-2032.
Type of Review: Extension without change of a currently approved
collection.
Title: Application to Participate in the Income Verification
Express Service (IVES) Program.
Form: 13803.
Abstract: Form 13803 is used to submit the required information
necessary to complete the e-services enrollment process for IVES users
and to identify delegates receiving transcripts on behalf of the
principle account user.
Affected Public: Private Sector: Businesses or other for-profits.
Estimated Annual Burden Hours: 100.
OMB Number: 1545-2075.
Type of Review: Extension without change of a currently approved
collection.
Title: Nonresident Alien Intake and Interview Sheet.
Form: 13614-NR.
Abstract: The completed form is used by screeners, preparers, or
others involved in the return preparation process to more accurately
complete tax returns of International Students and Scholars. These
persons need assistance having their returns prepared so they can fully
comply with the law.
Affected Public: Individuals or Households.
Estimated Annual Burden Hours: 141,260.
OMB Number: 1545-2077.
Type of Review: Extension without change of a currently approved
collection.
Title: EFTPS Individual Enrollment with Third Party Authorization
Form.
Form: 9783T.
Abstract: The information derived from the Form 9783T will allow
individual taxpayers to authorize a Third Party to pay their federal
taxes on their behalf using the Electronic Federal Tax Payment System
(EFTPS).
Affected Public: Individuals or Households.
Estimated Annual Burden Hours: 167.
OMB Number: 1545-2158.
Type of Review: Extension without change of a currently approved
collection.
Title: Notice 2010-54--Production Tax Credit for Refined Coal.
Abstract: This notice sets forth interim guidance pending the
issuance of regulations relating to the tax credit under Sec. 45 of
the Internal Revenue Code (Code) for refined coal.
Affected Public: Private Sector: Businesses or other for-profits.
Estimated Annual Burden Hours: 1,500.
Dawn D. Wolfgang,
Treasury PRA Clearance Officer.
[FR Doc. 2013-18106 Filed 7-26-13; 8:45 am]
BILLING CODE 4830-01-P