[Federal Register Volume 80, Number 248 (Monday, December 28, 2015)]
[Notices]
[Pages 80879-80880]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2015-32356]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Forms 2210 and 2210-F
AGENCY: Internal Revenue Service (IRS), Treasury.
[[Page 80880]]
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 2210, Underpayment of Estimated Tax by Individuals, Estates, and
Trusts, and Form 2210-F, Underpayment of Estimated Tax by Farmers and
Fishermen.
DATES: Written comments should be received on or before February 26,
2016 to be assured of consideration.
ADDRESSES: Direct all written comments to Michel A. Joplin, 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 Martha R.
Brinson, Internal Revenue Service, Room 6129, 1111 Constitution Avenue
NW., Washington, DC 20224, or through the Internet at
[email protected].
SUPPLEMENTARY INFORMATION:
Title: Underpayment of Estimated Tax by Individuals, Estates, and
Trusts (Form 2210), and Underpayment of Estimated Tax by Farmers and
Fishermen (Form 2210-F).
OMB Number: 1545-0140.
Form Number: 2210 AND 2210-F.
Abstract: Internal Revenue Code section 6654 imposes a penalty for
failure to pay estimated tax. Form 2210 is used by individuals,
estates, and trusts and Form 2210-F is used by farmers and fisherman to
determine whether they are subject to the penalty and to compute the
penalty if it applies. The Service uses this information to determine
whether taxpayers are subject to the penalty, and to verify the penalty
amount.
Current Actions: There are no changes to the burden previously
approved by OMB.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals or households, business or other for-
profit organizations, and farms.
Estimated Number of Respondents: 599,999.
Estimated Time per Respondent: 4 hrs.
Estimated Total Annual Burden Hours: 2,405,663.
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: December 16, 2015.
Michael A. Joplin,
Reports Clearance Officer, IRS.
[FR Doc. 2015-32356 Filed 12-24-15; 8:45 am]
BILLING CODE 4830-01-P