Federal Register / Vol. 86, No. 30 / Wednesday, February 17, 2021 / Notices 9997 

Beneficiaries Acquiring Property from a 

Decedent. 

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 form(s) and instructions 

should be directed to Sara Covington, 

(737) 800–6149 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: Information Regarding 

Beneficiaries Acquiring Property from a 

Decedent. 

OMB Number: 1545–2264. 

Form Number: 8971. 

Abstract: The Surface Transportation 

and Veterans Health Care Choice 

Improvement Act of 2015 requires 

executors of an estate and other persons 

who are required to file a Form 706, 

Form 706–NA, or Form 706–A, to report 

to the Internal Revenue Service (IRS) 

and to each beneficiary receiving 

property from an estate the estate tax 

value of the property, if the return is 

filed after July 31, 2015. Form 8971 is 

used to report to the IRS and a Schedule 

A will be sent to each beneficiary and 

a copy of each Schedule A will be 

attached to the Form 8971. Some 

property received by a beneficiary may 

have a consistency requirement, 

meaning that the beneficiary must use 

the value reported on the Schedule A as 

the beneficiary’s initial basis of the 

property. A beneficiary is an individual, 

trust, or other estate who has acquired 

(or is expected to acquire) property from 

the estate. If the executor is also a 

beneficiary who has acquired (or is 

expected to acquire) property from the 

estate, the executor is a beneficiary for 

purposes of the Form 8971 and the 

attached Schedule A. 

Current Actions: There are no changes 

being made to the form at this time. 

Type of Review: Extension of a 

currently approved collection. Affected 

Public: Individuals, Business or other 

for-profit organization, and not-forprofit institutions. 

Estimated Number of Responses: 

10,000. 

Estimated Time per Response: 20 

hours. 

Estimated Total Annual Burden 

Hours: 200,000. 

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. 2021–03136 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 8945 

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 information 

collections, as required by the 

Paperwork Reduction Act of 1995. The 

IRS is soliciting comments concerning 

Form 8945, PTIN Supplemental 

Application For U.S. Citizens Without a 

Social Security Number Due to 

Conscientious Religious Objection. 

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 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: The IRS is 

seeking comments concerning the 

following form, and reporting and 

record-keeping requirements: 

Title: PTIN Supplemental Application 

for U.S. Citizens Without A Social 

Security Number Due To Conscientious 

Religious Objection. 

OMB Number: 1545–2188. 

Form Number: 8945. 

Abstract: Form 8945 is used by U. S. 

citizens who are members of certain 

recognized religious groups that want to 

prepare tax returns for compensation. 

Most individuals applying for a Preparer 

Tax Identification Number (PTIN) will 

have a social security number, which 

will be used to help establish their 

identity. However, there exists a 

population of U.S. residents that are 

religious objectors and do not have 

social security numbers. Form 8945 was 

created to assist that population in 

establishing their identity while 

applying for a PTIN. 

Current Actions: There is no change 

in the paperwork burden previously 

approved by OMB. This form is being 

submitted for renewal purposes. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Businesses and other 

for-profit organizations. 

Estimated Number of Respondents: 

500. 

Estimated Time per Respondent: 7 

hrs., 11 min. 

Estimated Total Annual Burden 

Hours: 3,590. 

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, 


jbell on DSKJLSW7X2PROD with NOTICES
9998 Federal Register / Vol. 86, No. 30 / Wednesday, February 17, 2021 / Notices 

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 Office of Management and 

Budget (OMB) approval of the relevant 

information collection. 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 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 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 the requested information. 

Approved: January 28, 2021. 

Sara L. Covington, 

IRS Tax Analyst. 

[FR Doc. 2021–03130 Filed 2–16–21; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for TD 8706 

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 Electronic Filing of Form 

W–4. 

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 regulations should be 

directed to, Sara Covington,(737)800– 

6149 or 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: Electronic Filing of Form W–4. 

OMB Number: 1545–1435. 

Regulation Project Number: T.D. 8706. 

Abstract: Information is required by 

the Internal Revenue Service to verify 

compliance with regulation section 

31.3402(f)(2)–1(g)(1), which requires 

submission to the Service of certain 

withholding exemption certificates. The 

affected respondents are employers that 

choose to make electronic filing of 

Forms W–4 available to their 

employees. 

Current Actions: There is no change to 

this existing regulation. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Business or other forprofit organizations, not for-profit 

institutions, and Federal, state, local or 

tribal governments. 

Estimated Number of Respondents: 

2,000. 

Estimated Number of Responses: 

160,000. 

Estimated Time per Respondent: .25 

hours. 

Estimated Total Annual Burden 

Hours: 40,000. 

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 3, 2021. 

Sara L. Covington, 

IRS Tax Analyst. 

[FR Doc. 2021–03137 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 8804–C and TD 9394 

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 information 

collections, as required by the 

Paperwork Reduction Act of 1995. The 

IRS is soliciting comments concerning 

Form 8804–C, Certificate of PartnerLevel Items to Reduce Section 1446 

Withholding, and TD 9394, Special 

Rules to Reduce Section 1446 

Withholding. 

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 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: Certificate of Partner-Level 

Items to Reduce Section 1446 

Withholding. 

OMB Number: 1545–1934. 

Form Number: Form 8804–C. 

Abstract: Form 8804–C is used by a 

foreign partner that voluntary submit to 

the partnership if it chooses to provide 

a certification that could reduce or 

eliminate the partnership’s withholding 

tax obligation under section 1446 (1446 

tax) on the partner’s allocable share of 

effectively connected income (ECTI) 

from the partnership. 


jbell on DSKJLSW7X2PROD with NOTICES