10434 Federal Register / Vol. 86, No. 32 / Friday, February 19, 2021 / Notices 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Forms 3921 and 3922 and 

TD 9470 

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 

Exercise of an Incentive Stock Option, 

Information Reporting Requirements 

Under Internal Revenue Service Code 

Section 6039, and Transfer of Stock 

Acquired Through an Employee Stock 

Purchase Plan. 

DATES: Written comments should be 

received on or before April 20, 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 forms and instructions 

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: Form 3921, Exercise of an 

Incentive Stock Option Under Section 

422(b), Information Reporting 

Requirements Under Internal Revenue 

Service Code Section 6039, and Form 

3922, Transfer of Stock Acquired 

Through an Employee Stock Purchase 

Plan Under Section 423(c). 

OMB Number: 1545–2129. 

Form Numbers: 3921 and 3922 and 

TD 9470. 

Abstract: Form 3921 is a copy of the 

information return filed with the 

Internal Revenue Service by the 

corporation which transferred shares of 

stock to a recipient. Form 3922 is used 

by the corporation to record a transfer 

of the legal title of a share of stock 

acquired by the employee where the 

stock was acquired pursuant to the 

exercise of an option described in 

Internal Revenue Code section 423(c). 

These forms are required to be filed for 

stock transfers occurring after 2008. 

Treasury Decision 9470 contains the 

final regulations relating to the return 

and information statement requirements 

under Internal Revenue Code section 

6039. These regulations reflect changes 

to section 6039 made by section 403 of 

the Tax Relief and Health Care Act of 

2006. These regulations affect 

corporations that issue statutory stock 

options and provide guidance to assist 

corporations in complying with the 

return and information statement 

requirements under section 6039. 

Current Actions: There is no change 

in the paperwork burden previously 

approved by OMB. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Individuals and 

Households, Businesses and other forprofit organizations. 

Estimated Number of Respondents: 

51,000. 

Estimated Time per Response: 29 

mins. 

Estimated Total Burden Hours: 

25,205. 

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. Comments 

will be 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 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 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 25, 2021. 

Martha R. Brinson, 

Tax Analyst. 

[FR Doc. 2021–03127 Filed 2–18–21; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Agency Information Collection 

Activities; Submission for OMB 

Review; Comment Request; Multiple 

Alcohol and Tobacco Tax and Trade 

Bureau 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 must be received on 

or before March 22, 2021. 

ADDRESSES: Written comments and 

recommendations for the proposed 

information collection should be sent 

within 30 days of publication of this 

notice to www.reginfo.gov/public/do/ 

PRAMain. Find this particular 

information collection by selecting 

‘‘Currently under 30-day Review—Open 

for Public Comments’’ or by using the 

search function. 

FOR FURTHER INFORMATION CONTACT: 

Copies of the submissions may be 

obtained from Molly Stasko by emailing 

PRA@treasury.gov, calling (202) 622– 

8922, or viewing the entire information 

collection request at www.reginfo.gov. 

SUPPLEMENTARY INFORMATION: 

Alcohol and Tobacco Tax and Trade 

Bureau (TTB) 

1. Title: Application for Amended 

Basic Permit Under the Federal Alcohol 

Administration Act. 

OMB Control Number: 1513–0019. 

Type of Review: Extension of a 

currently approved collection. 

Description: The Federal Alcohol 

Administration Act (FAA Act), at 27 

U.S.C. 203, requires that a person apply 

for and receive a permit, known as a 

‘‘basic permit,’’ to: (1) Import distilled 

spirits, wine, or malt beverages into the 

United States; (2) distill spirits or 

produce wine, rectify or blend distilled 

spirits or wine, or bottle and/or 

warehouse distilled spirits; or (3) 

purchase distilled spirits, wine, or malt 


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