[Federal Register Volume 83, Number 98 (Monday, May 21, 2018)]
[Notices]
[Pages 23527-23528]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2018-10737]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Regulation Project
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice and request for comments.
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SUMMARY: The Internal Revenue Service, 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. The IRS is soliciting comments
concerning Form 8928, Return of Certain Excise Taxes Under Chapter 43
of the Internal Revenue Code and information collection requirements
related to employer comparable contributions of HSAs and requirement
for filing excise tax under section 4980B, 4980D, 4980E & 4980G.
DATES: Written comments should be received on or before July 20, 2018
to be assured of consideration.
ADDRESSES: Direct all written comments to Laurie Brimmer, Internal
Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC
20224.
FOR FURTHER INFORMATION CONTACT: : Requests for additional information
or copies of this regulation should be directed to Sara Covington, at
Internal Revenue Service, Room 6525, 1111 Constitution Avenue NW,
Washington, DC 20224, or at (202)317-6038 or through the internet at
[email protected].
SUPPLEMENTARY INFORMATION:
Title: Form 8928--Return of Certain Excise Taxes Under Chapter 43
of the Internal Revenue Code & TD 9457--Employer Comparable
Contributions to HSAs and requirement of Return for filing excise taxes
under sections 4980B,4980D,4980E and4980G.
OMB Number: 1545-2146.
[[Page 23528]]
Form Number: 8928.
Regulation Project Number: REG-120476-07 (TD 9457).
Abstract: Form 8928 is used by employers, group health plans HMOs,
and third party administrators to report and pay excise taxes due for
failures under sections 4980B, 4980D, 4980E,and 4980G. The information
results from the requirement form TD 9457 to file a return for the
payment of the excise taxes under sections 4980B, 4980D, 4980E, and
4980G of the code.
Current Actions: There are no changes being made to the form or
this existing regulation at this time.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations, not-
for-profit organizations, and individuals.
Estimated Number of Respondents: 100.
Estimated Time per Respondent: 23.48 hours.
Estimated Total Annual Burden Hours: 2,348.
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: May 14, 2018.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2018-10737 Filed 5-18-18; 8:45 am]
BILLING CODE 4830-01-P