65806 Federal Register / Vol. 83, No. 245 / Friday, December 21, 2018 / Notices 

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 

OIRA_Submission@OMB.EOP.gov and 

(2) Treasury PRA Clearance Officer, 

1750 Pennsylvania Ave. NW, Suite 

8100, Washington, DC 20220, or email 

at PRA@treasury.gov. 

FOR FURTHER INFORMATION CONTACT: 

Copies of the submissions may be 

obtained from Jennifer Quintana by 

emailing PRA@treasury.gov, calling 

(202) 622–0489, or viewing the entire 

information collection request at 

www.reginfo.gov. 

SUPPLEMENTARY INFORMATION: 

Treasury Departmental Offices (DO) 

Title: Prohibition on Funding of 

Unlawful internet Gambling. 

OMB Control Number: 1505–0204. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Description: The Unlawful internet 

Gambling Enforcement Act of 2006 (Act) 

(enacted as Title VIII of the Security and 

Accountability For Every Port Act of 

2006, Public Law 109–347, 120 Stat. 

1884, and codified at 31 U.S.C. 5361– 

5367) required the Secretary of the 

Treasury (Treasury) and the Board of 

Governors of the Federal Reserve 

System (Board), in consultation with the 

Attorney General, to prescribe 

regulations requiring designated 

payment systems and all participants 

therein to prevent or prohibit unlawful 

internet gambling transactions (referred 

to in the Act as ‘‘restricted 

transactions’’) through the 

establishment of reasonably designed 

policies and procedures. 31 U.S.C. 

5364(a). 

To carry out the Act, the Treasury’s 

Departmental Offices and the Board, 

after consulting with the Justice 

Department, published a final rule on 

November 18, 2008 in the Federal 

Register (73 FR 69382) requiring 

designated payment systems and all 

participants therein (referred to 

collectively in the final rule as 

‘‘participants in designated payment 

systems’’) to establish and implement 

written policies and procedures 

reasonably designed to prevent or 

prohibit restricted transactions. 31 CFR 

132.5(a). 

Form: None. 

Affected Public: Businesses or other 

for-profits. 

Estimated Number of Respondents: 

6,038. 

Frequency of Response: Annually. 

Estimated Total Number of Annual 

Responses: 6,038. 

Estimated Time per Response: 100 

hours for each new institution, 8 hours 

to maintain existing policies and 

procedures. 

Estimated Total Annual Burden 

Hours: 48,580. 

Authority: 44 U.S.C. 3501 et seq. 

Dated: December 18, 2018. 

Spencer W. Clark, 

Treasury PRA Clearance Officer. 

[FR Doc. 2018–27751 Filed 12–20–18; 8:45 am] 

BILLING CODE 4810–25–P 

DEPARTMENT OF THE TREASURY 

Agency Information Collection 

Activities; Submission for OMB 

Review; Comment Request; Multiple 

IRS Information Collection Requests 

AGENCY: Departmental Offices, U.S. 

Department of the Treasury. 

ACTION: Notice. 

SUMMARY: 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, on or after the 

date of publication of this notice. The 

public is invited to submit comments on 

these requests. 

DATES: Comments should be received on 

or before January 22, 2019 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 OIRA_Submission@

OMB.EOP.gov and (2) Treasury PRA 

Clearance Officer, 1750 Pennsylvania 

Ave. NW, Suite 8142, Washington, DC 

20220, or email at PRA@treasury.gov. 

FOR FURTHER INFORMATION CONTACT: 

Copies of the submissions may be 

obtained from Jennifer Quintana by 

emailing PRA@treasury.gov, calling 

(202) 622–0489, or viewing the entire 

information collection request at 

www.reginfo.gov. 

SUPPLEMENTARY INFORMATION: 

Internal Revenue Service (IRS) 

Title: Life Insurance Statement. 

OMB Control Number: 1545–0022. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Description: Form 712 is used to 

establish the value of life insurance 

policies for estate and gift tax purposes. 

The tax is based on the value of these 

policies. The form is completed by life 

insurance companies. 

Form: 712. 

Affected Public: Businesses or other 

for-profits. 

Estimated Number of Respondents: 

60,000. 

Frequency of Response: On occasion. 

Estimated Total Number of Annual 

Responses: 60,000. 

Estimated Time per Response: 18.67 

hours per response. 

Estimated Total Annual Burden 

Hours: 1,120,200. 

Title: Employer’s Quarterly Federal 

Tax Return. 

OMB Control Number: 1545–0029. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Description: Form 941 is used by 

employers to report payments made to 

employees subject to income and social 

security/Medicare taxes and the 

amounts of these taxes. Form 941–PR is 

used by employers in Puerto Rico to 

report social security and Medicare 

taxes only. Form 941–SS is used by 

employers in the U.S. possessions to 

report social security and Medicare 

taxes only. Schedule B is used by 

employers to record their employment 

tax liability. The Form 8974 was 

developed to determine the portion of 

the elected amount that can be claimed 

for the quarter on the Form 941. 

Form: 941, 941 Sch B, 941 Scd D, 941 

PRR, 941–PR Sch B, 941–X, 941–X PR, 

941V. 941 PR V, 941 SS/V, 941 SS, 941 

Sch R, 8974. 

Affected Public: Businesses or other 

for-profits. 

Estimated Number of Respondents: 

38,861,546. 

Frequency of Response: Quarterly. 

Estimated Total Number of Annual 

Responses: 38,861,546. 

Estimated Time per Response: 10.3 

hours per response. 

Estimated Total Annual Burden 

Hours: 402,024,858. 

Title: Return of Organization Exempt 

From Income Tax Under Section 501(c), 

527, or 4947(a)(1) of the Internal 

Revenue Code. 

OMB Control Number: 1545–0047. 

Type of Review: Revision of a 

currently approved collection. 

Description: These forms and 

schedules are needed to determine that 


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IRC section 501(a) tax-exempt 

organizations fulfill the operating 

conditions within the limitations of 

their tax exemption. The data is also 

used for general statistical purposes. 

These forms are used by Tax Exempt 

organizations to specify their items of 

gross income, receipts and 

disbursements. 

Form: 990, Instructions for Form 990– 

PF, Return of Private Fo, 990–W, 

Instructions for Form 990–T, Exempt 

Organization B, Schedule C (Form 990 

& 990–EZ), Schedule F (Form 990), 

Schedule E (Form 990 & 990–EZ), 

Schedule G (Form 990 & 990–EZ), 

Instructions for Schedule G (Form 990 

or 990–EZ),, Instructions for Form 1023, 

Application for Recogn, 1024, 1028, 

Form 990–EZ, 990–PF, 990–PF (2018 

Draft), 990–T, 990–T (2018 Draft), 

Schedule A (Form 990 & 990–EZ), 

Instructions for Schedule A (Form 990 

or Form 990–, Schedule B (Form 990, 

990–EZ, 990–PF), Instructions for 

Schedule F (Form 990), Statement, 

Schedule L (Form 990 & 990–EZ), 5884– 

C, 8038, Instructions for Form 8038, 

Information Return for, 8038–B, 

Instructions for Form 8038–B, 

Information Return f, 8038–B (2017 

Draft), 8038–CP, Instructions for Form 

8038–CP Return for Credit Pa, 8038–G, 

Instructions for Form 8038–G, 

Information Return f, 8038–GC, 8038–R, 

8038–T, 8038–T (2017 Draft), 8038–TC, 

8038–TC (2017 Draft), Instructions for 

Form 8038–TC, Information Return, 

8282, 8453–E.O., 8453–X, 8718, 8868, 

8870, 8872, Instructions for Form 8872, 

Political Organization, 8879–E.O., 8886– 

T, Instructions for Form 8886–T, 

Disclosure by Tax-Ex, 8899, Schedule M 

(Form 990), 1023–EZ, Instructions for 

Form 1024, Application for Recogn, 990 

(2018 Draft), Instructions for Form 990– 

EZ, Short Form Return of, Schedule D 

(Form 990), Instructions for Schedule D 

(Form 990), Supplement, Schedule H 

(Form 990), Instructions for Schedule H 

(Form 990), Hospitals, Instructions for 

Schedule L (Form 990 or 990–EZ),, 

Instructions for Schedule R (Form 990), 

Related Or, 1023–I, 1024–A, Form 1023, 

5578, 8871, Instructions for Form 1024– 

A, Instructions for Form 8038–T, 

Arbitrage Rebate and, Form 990–N 

Electronic Notice (e-Postcard) for Tax-, 

Schedule O (Form 990 & 990–EZ), 

Schedule N (Forms 990 & 990–EZ), 

Schedule R (Form 990), Instructions for 

Form 1028, Application for Recogn, 

Instructions for Form 990, Return of 

Organization, 2018 Draft Instructions for 

Form 990, Return of Or, 990–EZ (2018 

Draft), Schedule I (Form 990), Schedule 

J (Form 990), Instructions for Schedule 

J (Form 990), Compensati, Schedule K 

(Form 990), Instructions for Schedule K 

(Form 990), Supplement, Schedule A, 

Schedule B, Schedule C, Schedule D, 

Schedule E, Schedule F–1, Schedule G, 

Schedule H, Schedule I–I, Schedule J– 

2), Schedule K, Schedule, K, Schedule 

L, Schedule M, Schedule N–A, 

Schedule N, Schedule R–1. 

Affected Public: Not-for Profit 

institutions. 

Estimated Number of Respondents: 

1,413,200. 

Frequency of Response: Annually. 

Estimated Total Number of Annual 

Responses: 1,413,200. 

Estimated Time per Response: 35 

hours per response. 

Estimated Total Annual Burden 

Hours: 50,450,000. 

Title: U. S. Business Income Tax 

Return. 

OMB Control Number: 1545–0123. 

Type of Review: Revision of a 

currently approved collection. 

Description: These forms are used by 

businesses to report their income tax 

liability. The data is used to verify that 

the items reported on the forms are 

correct, and also for general statistics 

use. 

Forms: Form 1065, Schedule B–2, 

Instr. 1065, Sch. B–2, 1118, Form 1118, 

Sch. K, 5471, Schedule P, 8281, 5735, 

Schedule P, 8610, Schedule A, 8288–A, 

8300 (SP), Instructions 8594, 8844, 

8838–P, 8850, Form 8865, Schedule G, 

8990, 8991, 8991, 1065 Schedule B–1, 

1065 Schedule C, 1066 Schedule Q, 

1125–E, 1125–A, 1125–E, 1127, 1128, 

1128, 1138, 1139, 1139, 2220, 2220, 

2553, 2553, 2848, 2848, 3115, 3115, 

3468, 3468, 3520, 3520, 3800, 3800, 

4136, 4136, 4255, 4466, 8866, 4562, 

4562, 8872, 8896, 8900, 1065 Schedule 

K–1, 1065 Schedule M–3, 1065–B, 1065 

Schedule M–3, 1120–ND, W–8 BEN–E, 

5713 Schedule B, 1120–PC Schedule M– 

3, 1042, 1120–S Schedule D, 1120–H, 

1120–SF, 1120–F Schedule H, 1120– 

FSC, 1120–F Schhedule M–3, 1120–F 

Schedule S, 1120–F Schedule V, 1120 

Schedule D, 1120–F Schedule M–3, 

8949, W–8 ECI, 1120–L, 1120–IC DISC, 

8936, 8864, W–8 ECI, 8871, 8871, 1065, 

1065–B, 1065 Schedule K–1, 1065 

Schedule C, 1065 Schedule D, 1066, 

1118, 1118 Schedule K, 1118 Schedule 

J, 1120, 1120–C, 1120–F, 1120–F 

Schedule P, 1120–F Schedule I, W–8 

BEN–E, 8911, 8082, 8082, 1120–REIT, 

6478, 1120–RIC, 1120–S, 6765, 1120–PC 

Schedule M–3, 1120–W, 8834, 8907, 

1120 Schedule M–3, 1120 Schedule PH, 

1120 Schedule UTP, 1120–FSC 

Schedule P, 1120–IC DISC, 8979, 8992, 

8992, 8993, 8993, 8994, 8994, 8996, 

8996, 965, 965 B, 965, Schedule A, 965, 

Schedule B, 965, Schedule C, 965, 

Schedule D, 965, Schedule E, 965, 

Schedule F, 965, Schedule G, 965, 

Schedule H, 4255, 8844, 1065–B 

Schedule K–1, 1120–S Schedule K–1, 

1120–L, 8830, 8908, 1120–PC, 1120– 

REIT, 1120–S Schedule B–1, 5884, 

1065–X, 1065–X, 8845, 1120–S 

Schedule M–3, 2439, 1120–IC DISC 

Schedule P, 1120–F Schedule V, 1120– 

ND, 1120–PC, 56, 8848, 8900, 1120 

Schedule O, 5471 Schedule J Schedule 

M Schedule O, 1120–L Schedule M–3, 

8858 Schedule M, 8865 Schedule K–1 

Schedule O Schedule P, 1065–B 

Schedule K–1, 1066, 1118, 1118 

Schedule i, 1118 Schedule J, 1118 

Schedule K, 1120, 1120 Schedule D, 

1120 Schedule H, 1120 Schedule M–3, 

1120 Schedule PH, 1120–F Schedule H, 

1120–F Schedule i, 1120–F Schedule 

M–1 and Schedule M–2, 8938, 8941, 

8941, 8947, 926, 926, 966, 970, 976, 982, 

SS–4 (PR), T (TIMBER), W–8 BEN, W– 

8 IMY, W–8 IMY, 1120–H, 5471 

Schedule J, 5471 Schedule M, 5471 

Schedule O, 5472, 5713, 6478, 6627, 

6781, 7004, 3250–A, 3520–A, 461, 461, 

5471, Schedule E, 5471, Schedule H, 

5471, Schedule I–1, Inst. 56, 8023, 7004, 

8288–B, 8300, 8404, 8453–B, 8655, 

8716, 8932, 8933, 8936, 8937, 8937, 

8938, 1120 Schedule B, 1120 Schedule 

N, 1120 Schedule O, 1120–C, 1120 

Schedule G, 5713, 5884–B, 8023, 8050, 

8275, 8275–R, 8302, 8308, 8329, 8621– 

A, 8697, W–8 BEN, 8804, 8805, 8804 

Schedule A, 8804 Schedule A, 8804–W, 

8804–W, 8810, 8810, 8813, 8816, 8819, 

8820, 8822–B, 8824, 8824, 8825, 8826, 

8827, 8832, 8833, 8835, 8835, 8842, 

8844, 8845, 8846, 8858, 8858, 8858 

Schedule M, 8864, 8865, 8865, 8865 

Schedule K–1, 8865 Schedule O, 8865 

Schedule P, 8866, 8869, 8872, 8873, 

8873, 8874, 8875, 8878–A, 8879–B, 

8879–C, 8879–I, 8879–PE, 8879–S, 8881, 

8882, 8883, 8883, 8886, 8886, 8893, 

8894, 973, SS–4, SS–4, SS–4 (PR), T 

(TIMBER), 972, 1120–L Schedule M–3, 

1120–POL, 1120–RIC, 5472, 56, 56F, 

5735, 6198, 6198, 6765, 8275, 8283, 

8288, 8288, 8453–C, 8453–PE, 8453–S, 

8621, 8697, 8911, 8912, 8912, 8916, 

8916–A, 8918, 8923, 8918, 8925, 8926, 

8926, 8927, 8931, 8610, 8813, 8850, 

8966, 8902, 8902, 1120 Schedule UTP, 

1120–F, 1120–F Schedule S, 1120–IC 

DISC Schedule K, 1120–IC DISC 

Schedule Q, 1120–S, 1120–S Schedule 

D, 1120–S Schedule K–1, 1120–S 

Schedule M–3, 1120–SF, 1120–W, 

1120–X, 4626, 4684, 4684, 4626, 4797, 

4797, 4810, 4876–A, 5452, 5471, 5471, 

1122, 2438, 5713 Schedule A, 5713 

Schedule C, 5735, 5884, 8275–R, 8806, 

8838, 1065 Schedule D, 1120–F 

Schedule M–3, 1120–F Schedule P, 

1120–FSC, 8805, 8283, 8609, 8609, 


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65808 Federal Register / Vol. 83, No. 245 / Friday, December 21, 2018 / Notices 

8609–A, 8609–A, 8611, 8621, 8621–A, 

8693, 8703, 8903, 8903, 8906, 8907, 

8908, 8909, 8910, 8910, 8453–I, 8453–X, 

851, 8586, 8594, 8752, 1000, 1042, 1065, 

8979, 8804, 1099–LS, 1065X, 8966–C, 

Instructions for Form 1065, Schedule D, 

8865, Schedule H, 8966. 

Affected Public: Businesses or other 

for-profits, Farms. 

Estimated Number of Respondents: 

11,300,000. 

Frequency of Response: Annually. 

Estimated Total Number of Annual 

Responses: 11,300,000. 

Estimated Time per Response: 27 

hours per response. 

Estimated Total Annual Burden 

Hours: 3,157,000,000. 

Title: Investment Credit. 

OMB Control Number: 1545–0155. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Description: Taxpayers are allowed a 

credit against their income tax for 

certain expenses they incur for their 

trades or businesses. Form 3468 is used 

to compute this investment tax credit. 

The information collected is used by the 

IRS to verify that the credit has been 

correctly computed. This submission 

was revised to reflect a decline in 

burden. 

Form: 3468. 

Affected Public: Businesses or other 

for-profits. 

Estimated Number of Respondents: 

15,345. 

Frequency of Response: Annually. 

Estimated Total Number of Annual 

Responses: 15,345. 

Estimated Time per Response: 34.11 

hours per response. 

Estimated Total Annual Burden 

Hours: 523,418. 

Title: Form 5310, Application for 

Determination for Terminating Plan; 

Form 6088, Distributable Benefits from 

Employee Pension Benefit Plans. 

OMB Control Number: 1545–0202. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Description: Employers who have 

qualified deferred compensation plans 

can take an income tax deduction for 

contributions to their plans. IRS uses 

the data on Forms 5310 and 6088 to 

determine whether a plan still qualifies 

and whether there is any discrimination 

in benefits. 

Forms: 5310, 6088. 

Affected Public: Businesses or other 

for-profits. 

Estimated Number of Respondents: 

1,244. 

Frequency of Response: On occasion. 

Estimated Total Number of Annual 

Responses: 1,244. 

Estimated Time per Response: 66 

hours per response. 

Estimated Total Annual Burden 

Hours: 82,231. 

Title: Work Opportunity Credit. 

OMB Control Number: 1545–0219. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Description: IRC section 38(b) (2) 

allows a credit against income tax to 

employers hiring individuals from 

certain targeted groups such as welfare 

recipients, etc. The employer uses Form 

5884 to figure the credit. IRS uses the 

information on the form to verify that 

the correct amount of credit was 

claimed. 

Form: 5884. 

Affected Public: Businesses or other 

for-profits. 

Estimated Number of Respondents: 

10,000. 

Frequency of Response: Annually. 

Estimated Total Number of Annual 

Responses: 10,000. 

Estimated Time per Response: 6.94 

hours per response. 

Estimated Total Annual Burden 

Hours: 69,400. 

Title: TD 8379—Excise Tax Relating 

to Gain or Other Income Realized by 

Any Person on Receipt of Greenmail. 

OMB Control Number: 1545–1049. 

Type of Review: The previously 

approved regulations provide rules 

relating to the manner and method of 

reporting and paying the nondeductible 

50 percent excise tax imposed by 

section 5881 of the Internal Revenue 

Code with respect to the receipt of 

greenmail. The reporting requirements 

will be used to verify that the excise tax 

imposed under section 5881 is properly 

reported and timely paid. Form 8725 is 

used by persons who receive 

‘‘greenmail’’ to compute and pay the 

excise tax on greenmail imposed under 

Internal Revenue Code section 5881. IRS 

uses the information to verify that the 

correct amount of tax has been reported. 

Form: 8725. 

Affected Public: Businesses or other 

for-profits. 

Estimated Number of Respondents: 

12. 

Frequency of Response: On Occasion. 

Estimated Total Number of Annual 

Responses: 12. 

Estimated Time per Response: 7.63 

hours per response. 

Estimated Total Annual Burden 

Hours: 92. 

Title: TD 8352 (temp & final) Final 

Regulations Under Sections 382 and 383 

of the Internal Revenue Code of 1986; 

Pre-change Attributes; TD 8531—Final 

Regulations Under Section 382. 

OMB Control Number: 1545–1120. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Description: (CO–69–87 and CO–68– 

87) These previously approved 

regulations require reporting by a 

corporation after it undergoes an 

‘‘ownership change’’ under sections 382 

and 383. Corporations required to report 

under these regulations include those 

with capital loss carryovers and excess 

credits. (CO–18–90) These regulations 

provide rules for the treatment of 

options under IRC section 382 for 

purposes of determining whether a 

corporation undergoes an ownership 

change. The regulation allows for 

certain elections for corporations whose 

stock is subject to options. 

Form: None. 

Affected Public: Businesses or other 

for-profits. 

Estimated Number of Respondents: 

75,150. 

Frequency of Response: Annually. 

Estimated Total Number of Annual 

Responses: 75,150. 

Estimated Time per Response: 2.9 

hours per response. 

Estimated Total Annual Burden 

Hours: 220,575. 

Title: Conclusive Presumption of 

Worthlessness of Debts Held by Banks. 

OMB Control Number: 1545–1254 

Type of Review: Extension without 

change of a currently approved 

collection. 

Description: Paragraph (d)(3) of 

section 1.166–2 of the previously 

approved regulations allows banks and 

thrifts to elect to conform their tax 

accounting for bad debts with their 

regulatory accounting. An election, or 

revocation thereof, is a change in 

method of accounting. The collection of 

information required in section 1.166– 

2(d)(3) is necessary to monitor the 

elections. 

Form: None. 

Affected Public: Businesses or other 

for-profits. 

Estimated Number of Respondents: 

200. 

Frequency of Response: On occasion. 

Estimated Total Number of Annual 

Responses: 200. 

Estimated Time per Response: .25 

hour per response. 

Estimated Total Annual Burden 

Hours: 50. 

Title: Renewable Electricity, Refined 

Coal, and Indian Coal Production 

Credit. 

OMB Control Number: 1545–1362. 

Type of Review: Extension without 

change of a currently approved 

collection. 


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Description: Filers claiming the 

general business credit for electricity 

produced from certain renewable 

resources under Internal Revenue Code 

sections 38 and 45 must file Form 8835. 

Form: 8835. 

Affected Public: Businesses or other 

for-profits. 

Estimated Number of Respondents: 

477. 

Frequency of Response: On occasion. 

Estimated Total Number of Annual 

Responses: 477. 

Estimated Time per Response: 18.28 

hours per response. 

Estimated Total Annual Burden 

Hours: 8,720. 

Title: Clear Reflection of Income in 

the Case of Hedging Transactions. 

OMB Control Number: 1545–1412. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Description: On October 20, 1993, the 

Service published in the Federal 

Register (58 FR 54077) a notice of 

proposed rulemaking (FI–54–93) 

relating to the accounting for business 

hedging transactions. This notice also 

contained proposed amendments to 

regulations under sections 446 and 461 

of the Code. TD 8554 contains the final 

regulations relating to accounting for 

business hedging transactions. These 

previously approved final regulations 

provide guidance to taxpayers regarding 

when gain or loss from common 

business hedging transactions is 

recognized for tax purposes. 

Form: None. 

Affected Public: Businesses or other 

for-profits. 

Estimated Number of Respondents: 

100,000. 

Frequency of Response: Annually. 

Estimated Total Number of Annual 

Responses: 100,000. 

Estimated Time per Response: .2 

hours per response. 

Estimated Total Annual Burden 

Hours: 20,000. 

Title: Revenue Procedure 2015–41 

(Formerly 2006–9)—Section 482— 

Allocation of Income and Deductions 

Among Taxpayers. 

OMB Control Number: 1545–1503. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Description: The information 

requested is required to enable the 

Internal Revenue Service to give advice 

on filing Advance Pricing Agreement 

applications, to process such 

applications and negotiate agreements, 

and to verify compliance with 

agreements and whether agreements 

require modification. 

Form: None. 

Affected Public: Businesses or other 

for-profits, Individuals or Households. 

Estimated Number of Respondents: 

390. 

Frequency of Response: Annually. 

Estimated Total Number of Annual 

Responses: 390. 

Estimated Time per Response: 28 

hours per response. 

Estimated Total Annual Burden 

Hours: 10,900. 

Title: Form 911—Request for 

Taxpayer Advocate Service Assistance 

(And Application for Taxpayer 

Assistance Order). 

OMB Control Number: 1545–1504. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Description: This form is used by 

taxpayers to apply for relief from a 

significant hardship which may have 

already occurred or is about to occur if 

the IRS takes or fails to take certain 

actions. This form is submitted to the 

IRS Taxpayer Advocate Office in the 

state or city where the taxpayer lives. 

Form: 911. 

Affected Public: Individuals or 

Households. 

Estimated Number of Respondents: 

93,000. 

Frequency of Response: On occasion. 

Estimated Total Number of Annual 

Responses: 93,000. 

Estimated Time per Response: .5 

hours per response. 

Estimated Total Annual Burden 

Hours: 46,500. 

Title: Rev. Proc. 2007–32—Tip Rate 

Determination Agreement (Gaming 

Industry); Gaming Industry Tip 

Compliance Agreement Program. 

OMB Control Number: 1545–1530. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Description: Tip Rate Determination 

Agreement (Gaming Industry) 

Information is required by the Internal 

Revenue Service in its Compliance 

efforts to assist employers and their 

employees in understanding and 

complying with section 6053(a), which 

requires employees to report all their 

tips monthly to their employers. Gaming 

Industry Tip Compliance Agreement 

Program Taxpayers who operate gaming 

establishments may enter into an 

agreement with the Internal Revenue 

Service to establish tip rates and 

occupational categories for all tipped 

employees of the taxpayer. The 

agreements will require substantiation 

of the tip rates as well. 

Form: None. 

Affected Public: Businesses or other 

for-profits. 

Estimated Number of Respondents: 

710. 

Frequency of Response: On occasion. 

Estimated Total Number of Annual 

Responses: 710. 

Estimated Time per Response: 14.74 

hours per response. 

Estimated Total Annual Burden 

Hours: 10,467. 

Title: TD 9308 (Reg 125071–06) 

Reporting Requirements for Widely 

Held Fixed Investment Trusts. 

Previously TD 9279. 

OMB Control Number: 1545–1540. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Description: Under regulation section 

1.671–5, the trustee or the middleman 

who holds an interest in a widely held 

fixed investment trust for an investor 

will be required to provide a Form 1099 

to the IRS and a tax information 

statement to the investor. The trust is 

also required to provide more detailed 

tax information to middlemen and 

certain other persons, upon request. 

Form: None. 

Affected Public: Businesses or other 

for-profits. 

Estimated Number of Respondents: 

1,200. 

Frequency of Response: Quarterly. 

Estimated Total Number of Annual 

Responses: 1,200. 

Estimated Time per Response: 2 hours 

per response. 

Estimated Total Annual Burden 

Hours: 2,400. 

Title: Combined Information 

Reporting. 

OMB Control Number: 1545–1667. 

Type of Review: The revenue 

procedure permits combined 

information reporting by a successor 

‘‘business entity’’ (i.e., a corporation, 

partnership, or sole proprietorship) in 

certain situations following a merger or 

an acquisition. The successor must file 

a statement with the Internal Revenue 

Service indicating what forms are being 

filed on a combined basis. 

Form: None. 

Affected Public: Businesses or other 

for-profits. 

Estimated Number of Respondents: 

6,000. 

Frequency of Response: On occasion. 

Estimated Total Number of Annual 

Responses: 6,000. 

Estimated Time per Response: .08 

hour per response. 

Estimated Total Annual Burden 

Hours: 500. 

Title: Qualified Transportation Fringe 

Benefits. 

OMB Control Number: 1545–1676. 

Type of Review: Extension without 

change of a currently approved 

collection. 


amozie on DSK3GDR082PROD with NOTICES1
65810 Federal Register / Vol. 83, No. 245 / Friday, December 21, 2018 / Notices 

Description: These regulations 

provide guidance to employers that 

provide qualified transportation fringe 

benefits under section 132(f), including 

guidance to employers that provide cash 

reimbursement for qualified 

transportation fringes and employers 

that offer qualified transportation 

fringes in lieu of compensation. 

Employers that provide cash 

reimbursement are required to keep 

records of documentation received from 

employees who receive reimbursement. 

Employers that offer qualified 

transportation fringes in lieu of 

compensation are required to keep 

records of employee compensation 

reduction elections. 

Form: None. 

Affected Public: Businesses or other 

for-profits. 

Estimated Number of Respondents: 

7,530,313. 

Frequency of Response: Monthly. 

Estimated Total Number of Annual 

Responses: 48,589,824. 

Estimated Time per Response: .27 

hours per response. 

Estimated Total Annual Burden 

Hours: 12,968,728. 

Title: Credit for Small Employer 

Pension Plan Startup Costs. 

OMB Control Number: 1545–1810. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Description: Qualified small 

employers use Form 8881 to request a 

credit for start up costs related to 

eligible retirement plans. Form 8881 

implements section 45E, which 

provides a credit based on costs 

incurred by an employer in establishing 

or administering an eligible employer 

plan or for the retirement related 

education of employees with respect to 

the plan. The credit is 50% of the 

qualified costs for the tax year, up to a 

maximum credit of $500 for the first tax 

year and each of the two subsequent tax 

years. 

Form: 8881. 

Affected Public: Businesses or other 

for-profits. 

Estimated Number of Respondents: 

66,667. 

Frequency of Response: Annually. 

Estimated Total Number of Annual 

Responses: 66,667. 

Estimated Time per Response: 3.53 

hours per response. 

Estimated Total Annual Burden 

Hours: 235,335. 

Title: Revenue Procedure 2003–33— 

Section 9100 Relief for 338 Elections. 

OMB Control Number: 1545–1820. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Description: Pursuant to Sec. 

301.9100–3 of the Procedure and 

Administration Regulations, this 

procedure grants certain taxpayers an 

extension of time to file an election 

described in Sec. 338(a) or Sec. 

338(h)(10) of the Internal Revenue Code 

to treat the purchase of the stock of a 

corporation as an asset acquisition. 

Form: None. 

Affected Public: Businesses or other 

for-profits. 

Estimated Number of Respondents: 

60. 

Frequency of Response: On occasion. 

Estimated Total Number of Annual 

Responses: 60. 

Estimated Time per Response: 5 hours 

per response. 

Estimated Total Annual Burden 

Hours: 300. 

Title: TD 9207 (final)—Assumptions 

of Partner Liabilities; REG–106736–00 

(NPRM). 

OMB Control Number: 1545–1843. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Description: In order to be entitled to 

a deduction with respect to the 

economic performance of a contingent 

liability that was contributed by a 

partner and assumed by a partnership, 

the partner, or former partner of the 

partnership, must receive notification of 

economic performance of the contingent 

liability from the partnership or other 

partner assuming the liability. 

Form: None. 

Affected Public: Businesses or other 

for-profits. 

Estimated Number of Respondents: 

250. 

Frequency of Response: On occasion. 

Estimated Total Number of Annual 

Responses: 250. 

Estimated Time per Response: .5 hour 

per response. 

Estimated Total Annual Burden 

Hours: 125. 

Title: Notice 2007–70—Charitable 

Contributions of Certain Motor Vehicles, 

Boats, and Airplanes. Reporting 

requirements under Sec. 170(f)(12)(D). 

OMB Control Number: 1545–1980. 

Type of Review: Charitable 

organizations are required to send an 

acknowledgement of car donations to 

the donor and to the Service. The 

purpose of is to prevent donors from 

taking inappropriate deductions. 

Form: None. 

Affected Public: not-for-profit 

institutions. 

Estimated Number of Respondents: 

4,300. 

Frequency of Response: Annually. 

Estimated Total Number of Annual 

Responses: 4,300. 

Estimated Time per Response: 5 hours 

per response. 

Estimated Total Annual Burden 

Hours: 21,930. 

Title: Distilled Spirits Credit. 

OMB Control Number: 1545–1982. 

Type of Review: Form 8906, Distilled 

Spirits Credit, was developed to carry 

out the provisions of IRC section 

5011(a). This section allows eligible 

wholesalers and persons subject to IRC 

section 5055 an income tax credit for 

the average cost of carrying excise tax 

on bottled distilled spirits. The form 

provides a means for the eligible 

taxpayer to compute the amount of 

credit. 

Form: 8906. 

Affected Public: Businesses or other 

for-profits. 

Estimated Number of Respondents: 

300. 

Frequency of Response: Annually. 

Estimated Total Number of Annual 

Responses: 300. 

Estimated Time per Response: 1.86 

hours per response. 

Estimated Total Annual Burden 

Hours: 9,558. 

Title: Requirements related to energy 

efficient homes credit; manufactured 

homes. 

OMB Control Number: 1545–1994. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Description: This previously 

approved notice supersedes Notice 

2006–28 by substantially republishing 

the guidance contained in that 

publication. This notice clarifies the 

meaning of the terms equivalent rating 

network and eligible contractor, and 

permits calculation procedures other 

than those identified in Notice 2006–28 

to be used to calculate energy 

consumption. Finally, this notice 

clarifies the process for removing 

software from the list of approved 

software and reflects the extension of 

the tax credit through December 31, 

2008. Notice 2006–28, as updated, 

provided guidance regarding the 

calculation of heating and cooling 

energy consumption for purposes of 

determining the eligibility of a 

manufactured home for the New Energy 

Efficient Home Credit under Internal 

Revenue Code § 45L. Notice 2006–28 

also provided guidance relating to the 

public list of software programs that 

may be used to calculate energy 

consumption. Guidance relating to 

dwelling units other than manufactured 

homes is provided in Notice 2008–35. 

Form: None. 

Affected Public: Individuals or 

Households. 


amozie on DSK3GDR082PROD with NOTICES1
Federal Register / Vol. 83, No. 245 / Friday, December 21, 2018 / Notices 65811 

Estimated Number of Respondents: 

15. 

Frequency of Response: Annually. 

Estimated Total Number of Annual 

Responses: 15. 

Estimated Time per Response: 4 hours 

per response. 

Estimated Total Annual Burden 

Hours: 60. 

Authority: 44 U.S.C. 3501 et seq. 

Dated: December 18, 2018. 

Spencer W. Clark, 

Treasury PRA Clearance Officer. 

[FR Doc. 2018–27735 Filed 12–20–18; 8:45 am] 

BILLING CODE 44830–01–P 

DEPARTMENT OF THE TREASURY 

Agency Information Collection 

Activities; Submission for OMB 

Review; Comment Request; The 

Community Development Financial 

Institutions Program—Certification 

Application 

AGENCY: Departmental Offices, U.S. 

Department of the Treasury. 

ACTION: Notice. 

SUMMARY: 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, on or after the 

date of publication of this notice. The 

public is invited to submit comments on 

these requests. 

DATES: Comments should be received on 

or before January 22, 2019 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 OIRA_Submission@

OMB.EOP.gov and (2) Treasury PRA 

Clearance Officer, 1750 Pennsylvania 

Ave. NW, Suite 8142, Washington, DC 

20220, or email at PRA@treasury.gov. 

FOR FURTHER INFORMATION CONTACT: 

Copies of the submissions may be 

obtained from Jennifer Quintana by 

emailing PRA@treasury.gov, calling 

(202) 622–0489, or viewing the entire 

information collection request at 

www.reginfo.gov. 

SUPPLEMENTARY INFORMATION: 

The Community Development Financial 

Institutions (CDFI) 

Title: The Community Development 

Financial Institutions Program— 

Certification Application. 

OMB Control Number: 1559–0028. 

Type of Review: Revision of a 

currently approved collection. 

Description: The certification 

application will be used to determine 

whether an entity seeking CDFI 

certification or recertification meets the 

Fund’s requirements for such 

certification as set forth in 12 CFR 

1805.201. 

Form: CDFI Form 0005. 

Affected Public: Not-for-profit 

institutions, State, Local and Tribal 

governments. 

Estimated Number of Respondents: 

305. 

Frequency of Response: On Occasion. 

Estimated Total Number of Annual 

Responses: 11,438. 

Estimated Time per Response: 37.5 

hours per response. 

Estimated Total Annual Burden 

Hours: 11,438. 

Authority: 44 U.S.C. 3501 et seq. 

Dated: December 18, 2018. 

Spencer W. Clark, 

Treasury PRA Clearance Officer. 

[FR Doc. 2018–27752 Filed 12–20–18; 8:45 am] 

BILLING CODE 4810–70–P 


amozie on DSK3GDR082PROD with NOTICES1