Document Headings

                    Document headings vary by document type but may contain                    the following:                  
                -                       the agency or agencies that issued and signed a document                    
                -                       the number of the CFR title and the number of each part                      the document amends, proposes to amend, or is directly                      related to                    
                -                       the agency docket number / agency internal file number                    
                -                       the RIN which identifies each regulatory action listed in                      the Unified Agenda of Federal Regulatory and Deregulatory                      Actions                    

                    See the                                          Document Drafting Handbook                                        for more details.                  

###### Department of the Treasury

# 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 March 4, 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 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:

      ( print page 883)    

## Internal Revenue Service (IRS)

*Title:*                     Form 5498 ESA—Coverdell ESA Contribution Information.                

*OMB Control Number:*                     1545-1815.                

*Type of Review:*                     Extension without change of a currently approved collection.                

*Description:*                     Form 5498-ESA is used by trustees and issuers of Coverdell Education Savings accounts to report contributions and rollovers to these accounts to the beneficiaries.                

*Form:*                     5498-ESA.                

*Affected Public:*                     Businesses or other for-profits.                

*Estimated Number of Respondents:*                     38,861,546.                

*Frequency of Response:*                     Annually.                

*Estimated Total Number of Annual Responses:*                     298,500.                

*Estimated Time per Response:*                     0.12 hours.                

*Estimated Total Annual Burden Hours:*                     35,820.                

*Title:*                     Notice 2018-81, Notice Regarding Certain Church Plan Clarifications under Section 336 of the PATH Act.                

*OMB Control Number:*                     1545-2279.                

*Type of Review:*                     Revision of a currently approved collection.                

*Description:*                     This notice describes the manner in which taxpayers notify the IRS of revocation of an election to aggregate or disaggregate certain church-related organizations under section 336(a) of the PATH Act. Churches and church-related organizations are allowed to make elections to aggregate or disaggregate for this purpose under section 414(c)(2)(C) and (D), which were added to the Code by section 336(a) of the Protecting Americans from Tax Hikes Act of 2015 (Pub. L. 114-113 (129 Stat. 2242 (2015)) (PATH Act).                

*Form:*                     None.                

*Affected Public:*                     Businesses or other for-profits.                

*Estimated Number of Respondents:*                     61.                

*Frequency of Response:*                     On Occasion.                

*Estimated Total Number of Annual Responses:*                     3.                

*Estimated Time per Response:*                     2 hours.                

*Estimated Total Annual Burden Hours:*                     6.                

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

Dated: January 28, 2019.

Spencer W. Clark,

Treasury PRA Clearance Officer.

[FR Doc. 2019-00429 Filed 1-30-19; 8:45 am]

 BILLING CODE 4830-01-P