[Federal Register Volume 79, Number 201 (Friday, October 17, 2014)]
[Notices]
[Page 62519]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2014-24763]
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DEPARTMENT OF THE TREASURY
Submission for OMB Review; Comment Request
October 14, 2014.
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.
DATES: Comments should be received on or before November 17, 2014 to be
assured of consideration.
ADDRESSES: Send comments regarding the burden estimate, or any other
aspect of the information collection, including suggestions 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 may be found at www.reginfo.gov.
Internal Revenue Service (IRS)
OMB Number: 1545-0094.
Type of Review: Extension without change of a currently approved
collection.
Title: U.S. Information Return-Trust Accumulation of Charitable
Amounts.
Form: 1041-A.
Abstract: Form 1041-A is used to report the information required in
26 U.S.C. 6034 concerning accumulation and distribution of charitable
amounts. The data is used to verify that amounts for which a charitable
deduction was allowed are used for charitable purposes.
Affected Public: Private Sector: Businesses or other for-profits.
Estimated Annual Burden Hours: 4,396,854.
OMB Number: 1545-0748.
Type of Review: Extension without change of a currently approved
collection.
Title: Employer/Payer Appointment of Agent.
Form: 2678.
Abstract: Title 26 U.S.C. 3504 authorizes an employer to designate
a fiduciary, agent, etc., to perform the same acts as required of
employers for purposes of employment taxes. Form 2678 is used by an
employer to notify the Director, Internal Revenue Service Center, of
the appointment of an agent to pay wages on behalf of the employer. In
addition, the completed form is an authorization to withhold and pay
taxes via Form 941, Employer's Quarterly Federal Tax Return, for the
employees involved.
Affected Public: Private Sector: Businesses or other for-profits,
Not-for-profit institutions.
Estimated Annual Burden Hours: 13,731,200.
OMB Number: 1545-2254.
Type of Review: Extension without change of a currently approved
collection.
Title: Statement of Liability of Lender, Surety, or Other Person
for Withholding Taxes.
Form: 4219.
Abstract: Third parties who directly pay another's payrolls can be
held liable for the full amount of taxes required to be withheld but
not paid to the Government (subject to the 25% limitation). Internal
Revenue Code 3505 deals with persons who supply funds to an employer
for the purpose of paying wages. The notification that a third party is
paying or supplying wages will be made by filing the Form 4219,
Statement of Liability of Lender, Surety, or Other Person for
Withholding Taxes, and is to be submitted and associated with each
employer for every calendar quarter for which a liability under section
3505 is incurred.
Affected Public: Private Sector: Businesses or other for-profits,
Farms, Not-for-profit institutions.
Estimated Annual Burden Hours: 12,833.
Dawn D. Wolfgang,
Treasury PRA Clearance Officer.
[FR Doc. 2014-24763 Filed 10-16-14; 8:45 am]
BILLING CODE 4830-01-P