[Federal Register Volume 81, Number 83 (Friday, April 29, 2016)]
[Notices]
[Pages 25760-25761]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2016-10087]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Submission for OMB Review; Comment Request
April 26, 2016.
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 May 31, 2016 to be
assured of consideration.
ADDRESSES: Send comments regarding the burden estimates, or any other
aspect of the information collections, 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 8117, Washington,
DC 20220, or email at [email protected].
FOR FURTHER INFORMATION CONTACT: Copies of the submissions may be
obtained by emailing [email protected], calling (202) 622-1295, or
viewing the
[[Page 25761]]
entire information collection request at www.reginfo.gov.
Internal Revenue Service (IRS)
OMB Control Number: 1545-0098.
Type of Review: Revision of a currently approved collection.
Title: Form 1045, Application for Tentative Refund.
Form: 1045.
Abstract: Form 1045 is used by an individual, estate, or trust to
apply for a quick tax refund. It must be filed within one year after
the end of the year in which a net operating loss, unused general
business credit, net section 1256 contracts loss, or claim of right
adjustment arose.
Estimated Total Annual Burden Hours: 534,192.
OMB Control Number: 1545-0390.
Type of Review: Extension of a currently approved collection.
Title: Application for Approval of Prototype or Employer Sponsored
Individual Retirement Arrangement (IRA).
Form: Form 5306.
Abstract: The Application for Approval of Prototype or Employer
Sponsored Individual Retirement Arrangement (IRA) form is used by
sponsoring organizations, employers, or employee associations, to
request a ruling as to whether a trust or custodial account agreement
meets the requirements of Internal Revenue Code (IRC) section 408(a),
408(c), 408(p), or 408A; or whether an individual annuity meets the
requirements of section 408(b), 408(p), or 408A.
Estimated Total Annual Burden Hours: 8,244.
OMB Control Number: 1545-0950.
Type of Review: Revision of a currently approved collection.
Title: Application for Enrollment to Practice Before the Internal
Revenue Service.
Form: Form 23, Form 23-P.
Abstract: This information collection contains the Application for
Enrollment to Practice Before the Internal Revenue Service form and the
Application for Enrollment to Practice Before the Internal Revenue
Service as an Enrolled Retirement Plan Agent (ERPA) form.
Estimated Total Annual Burden Hours: 2,725.
OMB Control Number: 1545-1190.
Type of Review: Revision of a currently approved collection.
Title: Like-Kind Exchanges.
Form: 8824.
Abstract: Form 8824 is used by individuals, partnerships, and other
entities to report the exchange of business or investment property, and
the deferral of gains from such transactions under section 1031. It is
also used to report the deferral of gain under IRC section 1043 by
members of the executive branch of the Federal government.
Estimated Total Annual Burden Hours: 1,995,807.
OMB Control Number: 1545-1276.
Type of Review: Extension of a currently approved collection.
Title: TD 8458--Real Estate Mortgage Investment Conduits.
Abstract: Section 860E(e) imposes an excise tax on the transfer of
a residual interest in a REMIC to a disqualified party. The tax must be
paid by the transferor of a pass-thru entity of which the disqualified
party is an interest holder.
Estimated Total Annual Burden Hours: 525.
OMB Control Number: 1545-1593.
Type of Review: Extension of a currently approved collection.
Title: U.S. Income Tax Return for Qualified Funeral Trusts.
Form: Form 1041-QFT.
Abstract: IRC section 685 allows the trustee of a qualified funeral
trust to elect to report and pay the tax for the trust. Data is used to
determine that the trustee filed the proper return and paid the correct
tax.
Estimated Total Annual Burden Hours: 277,500.
OMB Control Number: 1545-2017.
Type of Review: Extension of a currently approved collection.
Title: Notice 2006-46 Announcement of Rules to be included in Final
Regulations under Section 897(d) and (e) of the Internal Revenue Code.
Abstract: This notice announces that the IRS and the Treasury
Department will issue final regulations under sections 897(d) and (e)
of the IRC that set forth and, to the extent described in this notice,
revise, the current rules under sections 1.897-5T and 1.897-6T of the
temporary income tax regulations and Notice 89-85, 1989-2 C.B. 403,
regarding certain transactions involving the transfer of U.S. real
property interests, as defined in section 897(c)(1) of the IRC.
Estimated Total Annual Burden Hours: 500.
OMB Control Number: 1545-2150.
Type of Review: Extension of a currently approved collection.
Title: Notice 2009-58, Manufacturers' Certification of Specified
Plug-in Electric Vehicles.
Abstract: The American Recovery and Reinvestment Act of 2009
provides, under Sec. 30 of the IRC, a credit for certain new specified
plug-in electric drive vehicles. This notice provides procedures for a
vehicle manufacturer to certify to the IRS that a vehicle meets the
statutory requirements for the credit, and to certify the amount of the
credit available with respect to the motor vehicle. The notice also
provides guidance to taxpayers who purchase motor vehicles regarding
the conditions under which they may rely on the vehicle manufacturer's
certification.
Estimated Total Annual Burden Hours: 250.
Brenda Simms,
Treasury PRA Clearance Officer.
[FR Doc. 2016-10087 Filed 4-28-16; 8:45 am]
BILLING CODE 4830-01-P