[Federal Register Volume 79, Number 130 (Tuesday, July 8, 2014)]
[Notices]
[Pages 38670-38671]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2014-15902]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Form 8453-EMP, Form 
8453-F, Form 8453-FE, Form 8879-F, and 8879-EMP

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 8453-F, U.S. Estate of Trust Income Tax Declaration and Signature 
for Electronic and Magnetic Made Filing; Form 8453-FE, U.S. Estate or 
Trust Declaration and Signature for an IRS e-file Return; Form 8453-
EMP, Employment Tax Declaration for an IRS e-file Return; Form 8879-
EMP, IRS e-file Signature Authorization for Forms 940, 941, 941-PR, 
941-SS, 943, 943-PR, 944, and 945; and Form 8879-F, IRS e-file 
Signature Authorization for Form 1041.

DATES: Written comments should be received on or before September 8, 
2014 to be assured of consideration.

ADDRESSES: Direct all written comments to R. Joseph Durbala, Internal 
Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, 
DC 20224.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the form and instructions should be directed to Gerald J. 
Shields, LL.M., Internal Revenue Service, Room 6129, 1111 Constitution 
Avenue NW., Washington, DC 20224 or through the internet at 
[email protected].

SUPPLEMENTARY INFORMATION:
    Title: Employment Tax Declaration for an IRS e-file Return.
    OMB Number: 1545-0967.
    Form Numbers: 8453-EMP.
    Abstract: This process would allow CI, Exam, Audit, and other IRS 
employees' immediate access to the signature document (tax return), 
instead of submitting a manual request for the document and waiting for 
someone to manually search, find, and copy/fax/mail the document to 
them. Data will be used to verify and affirm the 94X series of forms 
(excluding the amended series of returns) taxpayer's signature. The 
expected respondents will be taxpayers, who file a 94X series of form.

    Title: U.S. Estate of Trust Income Tax Declaration and Signature 
for Electronic and Magnetic Media Filing.
    OMB Number: 1545-0967.
    Form Numbers: 8453-F.
    Abstract: This form is used to secure taxpayer signatures and 
declarations in conjunction with electronic or magnetic media filing of 
trust and fiduciary income tax returns, Form 8453-F, together with the 
electronic or magnetic media transmission, will comprise the taxpayer's 
income tax return (Form 1041).

    Title: U.S. Estate or Trust Declaration and Signature for an IRS e-
File Return.
    OMB Number: 1545-0967.
    Form Numbers: 8453-FE.
    Abstract: This is a new form for the SB/SE division of the IRS. It 
is very similar to existing IRS Form 8453-F, U.S. Estate or Trust 
Income Tax Declaration and Signature for Electronic Filing. This form 
will only be used as a signature letter to Form 1041.
    This new form was requested by the Mod-E file division of the IRS, 
and approved by the SB/SE. It is used as an electronic signature letter 
for Form 1041, whenever Form 1041 is filed electronically. Form 8453-FE 
is associated with E-file, while Form 8453-F is associated with Legacy. 
For 2013, both forms will be used. However, in the future, Form 8453-F 
will be retired when Legacy is no longer used by the IRS. The 
authorizing statute is 26 USC Section 7502, Electronic Filing.

    Title: IRS e-file Signature Authorization for Form 1041.
    OMB Number: 1545-0967.
    Form Number: 8879-F.
    Abstract: This form has been created to provide e-file signature 
authorization for Form 1041 to foster IRS policy promoting e-filing of 
returns. The form is necessary to support modernized e-file 
initiatives. This form will reduce paper processing and handling of 
forms 1041, schedule K-1 (Form 1041), and related forms and schedules.

    Title: IRS e-file Signature Authorization for Forms 940, 941, 941-
PR, 941-SS, 943, 943-PR, 944, and 945.
    OMB Number: 1545-0967.
    Form Number: 8879-EMP.
    Abstract: This process would allow CI, Exam, Audit, and other IRS 
employees' immediate access to the signature document (tax return), 
instead of submitting a manual request for the document and waiting for 
someone to manually search, find, and copy/fax/mail the document to 
them. Data will be used to verify and affirm the 94X series of Forms 
(excluding the amended series of returns) taxpayer's signature. Form 
8879-EMP will enable an ERO to file and sign electronically.
    Current Actions: There are changes being made to the information 
collection at this time.
    Type of Review: Revision of a currently approved collection.
    Affected Public: Business or other for-profit organizations, and 
individuals, or households.
    Estimated Number of Respondents: 21,001,881.
    Estimated Time per Respondent: 2 hours and 34 minutes.
    Estimated Total Annual Burden Hours: 53,784,707.
    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

[[Page 38671]]

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: July 1, 2014.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. 2014-15902 Filed 7-7-14; 8:45 am]
BILLING CODE 4830-01-P