[Federal Register Volume 74, Number 176 (Monday, September 14, 2009)]
[Notices]
[Pages 47039-47040]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E9-21983]


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DEPARTMENT OF THE TREASURY


Submission for OMB Review; Comment Request

September 8, 2009.
    The Department of Treasury will submit the following public 
information collection requirement(s) to OMB for review and clearance 
under the Paperwork Reduction Act of 1995, Public Law 104-13 on or 
after the date of publication of this notice. Copies of the 
submission(s) may be obtained by calling the Treasury Bureau Clearance 
Officer listed. Comments regarding this information collection should 
be addressed to the OMB reviewer listed and to the Treasury Department 
Clearance Officer, Department of the Treasury, Room 11000, 1750 
Pennsylvania Avenue, NW., Washington, DC 20220.

[[Page 47040]]

    Dates: Written comments should be received on or before October 14, 
2009 to be assured of consideration.

Internal Revenue Service

    OMB Number: 1545-0046.
    Type of Review: Revision.
    Form: 982.
    Title: Reduction of Tax Attributes Due to Discharge of Indebtedness 
(and section 1082 Basis Adjustment).
    Description: Internal Revenue Code section 108 allows taxpayers to 
exclude from gross income amounts attributable to discharge of 
indebtedness in title 11 cases, insolvency, or qualified farm 
indebtedness. Code section 1081(b) allows corporations to exclude from 
gross income amounts attributable to certain transfers of property. The 
data used to verify adjustments to basis of property and reduction of 
tax attributes.
    Respondents: Businesses or other for-profits.
    Estimated Total Burden Hours: 7,491 hours.

    OMB Number: 1545-0144.
    Type of Review: Revision.
    Form: 2438.
    Title: Undistributed Capital Gains Tax Return.
    Description: Form 2438 is used by regulated investment companies to 
figure capital gains tax on undistributed capital gains designated 
under IRC section 852(b)3(D). IRS uses this information to determine 
the correct tax.
    Respondents: Businesses or other for-profits.
    Estimated Total Burden Hours: 976 hours.

    OMB Number: 1545-2005.
    Type of Review: Extension.
    Title: Restaurant Tips --Attributed Tip Income Program (ATIP).
    Description: This revenue procedure sets forth the requirements for 
participating in the Attributed Tip Income Program (ATIP). ATIP 
provides benefits to employers and employees similar to those offered 
under previous tip reporting agreements without requiring one-on-one 
meetings with the Service to determine tip rates or eligibility.
    Respondents: Businesses or other for-profits.
    Estimated Total Burden Hours: 6,100 hours.

    OMB Number: 1545-1543.
    Type of Review: Extension.
    Title: Revenue Procedure 97-29 Model Amendments and Prototype 
Program for SIMPLE IRAs.
    Description: The revenue procedure provides guidance to drafters of 
prototype SIMPLE IRAs on obtaining opinion letter and provides 
permissive amendments to sponsors of non SIMPLE IRAs.
    Respondents: Businesses or other for-profits.
    Estimated Total Burden Hours: 25,870 hours.

    OMB Number: 1545-1809.
    Type of Review: Extension.
    Form: 8882.
    Title: Credit for Employer-Provided Child Care Facilities and 
Services.
    Description: Qualified employers use Form 8882 to request a credit 
for employer-provided child care facilities and services. Section 45F 
provides credit based on costs incurred by an employer in providing 
childcare facilities and resource and referral services. The credit is 
25% of the qualified childcare expenditures plus 10% of the qualified 
childcare resource and referral expenditures for the tax year, up to a 
maximum credit of $150,000 per tax year.
    Respondents: Businesses or other for-profits.
    Estimated Total Burden Hours: 2,459,998 hours.

    Clearance Officer: R. Joseph Durbala (202) 622-3634. Internal 
Revenue Service, Room 6516, 1111 Constitution Avenue, NW., Washington, 
DC 20224.
    OMB Reviewer: Shagufta Ahmed (202) 395-7873. Office of Management 
and Budget, Room 10235, New Executive Office Building, Washington, DC 
20503.

Celina Elphage,
Treasury PRA Clearance Officer.
[FR Doc. E9-21983 Filed 9-11-09; 8:45 am]
BILLING CODE 4830-01-P