Federal Register / Vol. 86, No. 32 / Friday, February 19, 2021 / Notices 10433 

Title: U.S. Self-Employment Tax 

Return (Including the Additional Child 

Tax Credit for Bona Fide Residents of 

Puerto Rico). 

OMB Number: 1545–0090. 

Form Number: 1040–SS. 

Abstract: Form 1040–SS is used by 

self-employed individuals to figure and 

report self-employment tax under IRC 

chapter 2 of Subtitle A, and provide 

credit to the taxpayer’s social security 

account. Both of these forms are also 

used by bona-fide residents of Puerto 

Rico to claim the additional child tax 

credit. 

Current Actions: 

(1) Part I: A new line 11 was added, 

which will be used to enter the deferral 

of self-employment and household 

employment taxes as permitted by 

Section 2302 of the CARES Act (Pub. L. 

116–136). 

(2) A new Part VII was added, which 

will be used by filers to figure the 

maximum amount of self-employment 

tax that can be deferred. The entire 

amount of self-employment tax will still 

be reported on Part V, line 12, and 

carried to Part I, line 3. The deferral 

figured in new Part VII will be used in 

the worksheet in the 2020 Instructions 

for Form 1040–SS to figure the total 

amount of self-employment and 

household employment taxes (from 

Schedule H (Form 1040)) that can be 

deferred for 2020. 

Type of Review: Revision of a 

currently approved collection. 

Affected Public: Individuals or 

households, Businesses and other forprofit organizations, Farms. 

Estimated Number of Respondents: 

92,000. 

Estimated Time per Respondent: 11 

hours, 57 minutes. 

Estimated Total Annual Burden 

Hours: 1,099,400. 

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. 2021–03376 Filed 2–18–21; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Form 5309 

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 

Application for Determination of 

Employee Stock Ownership 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 form 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: Application for Determination 

of Employee Stock Ownership Plan. 

OMB Number: 1545–0284. 

Form Number: 5309. 

Abstract: Internal Revenue Code 

section 404(a) allows employers an 

income tax deduction for contributions 

to their qualified deferred compensation 

plans. Form 5309 is used to request an 

IRS determination letter about whether 

the plan is qualified under Code section 

409 or 4975(e)(7). 

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: Businesses or other 

for-profit organizations. 

Estimated Number of Responses: 

2,500. 

Estimated Time per Response: 10 hrs., 

47 mins. 

Estimated Total Annual Burden 

Hours: 26,975. 

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. 2021–03375 Filed 2–18–21; 8:45 am] 

BILLING CODE 4830–01–P 


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