Federal Register / Vol. 86, No. 30 / Wednesday, February 17, 2021 / Notices 9999 

Current Actions: There is no change 

in the paperwork burden previously 

approved by OMB. This form is being 

submitted for renewal purposes only. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Businesses and other 

for-profit organizations, Individuals or 

Households, and Not-for-Profit 

Organizations. 

Estimated Number of Respondents: 

1,000. 

Estimated Time per Respondent: 18 

hour 42 minutes. 

Estimated Total Annual Burden 

Hours: 18,700. 

Title: Special Rules to Reduce Section 

1446 Withholding. 

OMB Number: 1545–1934. 

Form Number: TD 9394. 

Abstract: This document contains 

final regulations regarding when a 

partnership may consider certain 

deductions and losses of a foreign 

partner to reduce or eliminate the 

partnership’s obligation to pay 

withholding tax under section 1446 on 

effectively connected taxable income 

allocable under section 704 to such 

partner. 

Current Actions: There is no change 

in the paperwork burden previously 

approved by OMB. This Form is being 

submitted for renewal purposes only. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Businesses and other 

for-profit organizations, Individuals or 

Households, and Not-for-Profit 

Organizations. 

Estimated Number of Respondents: 1. 

Estimated Time per Respondent: 1 

Hour. 

Estimated Total Annual Burden 

Hours: 1. 

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: February 2, 2021. 

Sara L. Covington, 

IRS Tax Analyst. 

[FR Doc. 2021–03135 Filed 2–16–21; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Information Collection; 

Comment Request for Regulation 

Project 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice and request for 

comments. 

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 continuing 

information collections, as required by 

the Paperwork Reduction Act of 1995. 

IRS is soliciting comments concerning 

Payout Requirements for Type III 

Supporting Organizations that are not 

Functionally Integrated. 

DATES: Written comments should be 

received on or before April 19, 2021 to 

be assured of consideration. 

ADDRESSES: Direct all written comments 

to Kinna Brewington, Internal Revenue 

Service, Room 6526, 1111 Constitution 

Avenue NW, Washington, DC 20224. 

Requests for additional information, 

or copies of the information collection 

and instructions, or copies of any 

comments received, contact Sara 

Covington, at (737) 800–6149, at 

Internal Revenue Service, Room 6526, 

1111 Constitution Avenue NW, 

Washington, DC 20224, or through the 

internet, at Sara.L.Covington@irs.gov. 

SUPPLEMENTARY INFORMATION: The IRS is 

seeking comments concerning the 

following forms, and reporting and 

record-keeping requirements: 

Title: Payout Requirements for Type 

III Supporting Organizations that are not 

Functionally Integrated. 

OMB Number: 1545–2157. 

Form Number: TD 9605 (REG– 

155929–06). 

Abstract: This document contains 

final regulations regarding the 

requirements to qualify as a Type III 

supporting organization that is operated 

in connection with one or more 

supported organizations. The 

regulations reflect changes to the law 

made by the Pension Protection Act of 

2006. The regulations will affect Type 

III supporting organizations and their 

supported organizations. 

Current Actions: There is no change 

in the paperwork burden previously 

approved by OMB. This collection is 

being submitted for renewal purposes 

only. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Not-for-profit 

institutions, State, Local or Tribal 

Governments. 

Estimated Number of Respondents: 

11,994. 

Estimated Time per Respondent: 2 

hours. 

Estimated Total Annual Burden 

Hours: 23,988. 

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 our 

request for Office of Management and 

Budget (OMB) approval. All comments 

will become a matter of public record. 

Please do not include any confidential 

or inappropriate material in your 

comments. 

Comments are invited on: (a) Whether 

the collection of information is 

necessary for the proper performance of 

the agency’s functions, including 

whether the information has 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 


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10000 Federal Register / Vol. 86, No. 30 / Wednesday, February 17, 2021 / Notices 

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: February 3, 2021. 

Sara L. Covington, 

IRS Tax Analyst. 

[FR Doc. 2021–03138 Filed 2–16–21; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Form 1041–A 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice and request for 

comments. 

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 continuing 

information collections, as required by 

the Paperwork Reduction Act of 1995. 

The IRS is soliciting comments 

concerning U.S. information return-trust 

accumulation of charitable amounts. 

DATES: Written comments should be 

received on or before April 19, 2021 to 

be assured of consideration. 

ADDRESSES: Direct all written comments 

to Kinna Brewington, Internal Revenue 

Service, Room 6526, 1111 Constitution 

Avenue NW, Washington, DC 20224. 

FOR FURTHER INFORMATION CONTACT: 

Requests for information or copies of the 

form and instructions should be 

directed to Sara Covington (737)800– 

6149, at Internal Revenue Service, Room 

6526, 1111 Constitution Avenue NW, 

Washington, DC 20224, or through the 

internet at Sara.L.Covington@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: U.S. Information Return-Trust 

Accumulation of Charitable Amounts. 

OMB Number: 1545–0094. 

Form Number: 1041–A. 

Abstract: Form 1041–A is used to 

report the information required in 

Internal Revenue Code section 6034 

concerning accumulation and 

distribution of charitable amounts. The 

data is used to verify the amounts for 

which a charitable deduction was 

allowed are used for charitable 

purposes. 

Current Actions: There are changes 

(reduction in filers) in the paperwork 

burden previously approved by OMB. 

The Tax Cuts and Jobs Act of 2017 (Pub. 

L. 115–97) amended section 641(c)(2). 

As a result, Electing Small Business 

Trusts (ESBTs)are no longer subject to 

the charitable information reporting 

requirements under section 6034 and do 

not file Form 1041–A. This form is 

being submitted for renewal purposes 

only. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Businesses or other 

for-profit organizations, and 

individuals. 

Estimated Number of Respondents: 

6,700. 

Estimated Time per Respondent: 36 

hrs, 40 minutes. 

Estimated Total Annual Burden 

Hours: 245,622. 

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: January 27, 2021. 

Sara L. Covington, 

IRS Tax Analyst. 

[FR Doc. 2021–03129 Filed 2–16–21; 8:45 am] 

BILLING CODE 4830–01–P 

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. 

SUMMARY: The Internal Revenue Service 

(IRS), 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 information 

collections, as required by the 

Paperwork Reduction Act of 1995. The 

IRS is soliciting comments concerning 

product liability losses and 

accumulations for product liability 

losses. 

DATES: Written comments should be 

received on or before April 19, 2021 to 

be assured of consideration. 

ADDRESSES: Direct all written comments 

to Kinna Brewington, Internal Revenue 

Service, Room 6526, 1111 Constitution 

Avenue NW, Washington, DC 20224. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of the regulation should be 

directed to Martha R. Brinson, at (202) 

317–5753, or at Internal Revenue 

Service, Room 6526, 1111 Constitution 

Avenue NW, Washington, DC 20224, or 

through the internet at 

Martha.R.Brinson@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Product Liability Losses and 

Accumulations for Product Liability 

Losses. 

OMB Number: 1545–0863. 

Regulation Project Number: TD 8096. 

Abstract: T.D. 8096 provides final 

regulations relating to product liability 

losses and accumulations for the 

payment of reasonable anticipated 

product liability losses. Changes to the 

applicable tax law were made by the 

Revenue Act of 1978. Generally, a 

taxpayer who sustains a product 

liability loss must carry the loss back 10 

years. However, a taxpayer may elect to 

have such loss treated as a regular net 

operating loss under section 172. If 

desired, such election is made by 

attaching a statement to the tax return. 

This statement will enable the IRS to 

monitor compliance with the statutory 

requirements. 

Current Actions: There are no changes 

being made to this regulation. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Business or other forprofit organizations. 


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