67438 Federal Register / Vol. 88, No. 188 / Friday, September 29, 2023 / Notices 

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. 

Desired Focus of Comments: The 

Internal Revenue Service (IRS) is 

particularly interested in comments 

that: 

• Evaluate whether the proposed 

collection of information is necessary 

for the proper performance of the 

functions of the agency, including 

whether the information will have 

practical utility; 

• Evaluate the accuracy of the 

agency’s estimate of the burden of the 

proposed collection of information, 

including the validity of the 

methodology and assumptions used; 

• Enhance the quality, utility, and 

clarity of the information to be 

collected; and 

• Minimize the burden of the 

collection of information on those who 

are to respond, including using 

appropriate automated, electronic, 

mechanical, or other technological 

collection techniques or other forms of 

information technology, e.g., by 

permitting electronic submissions of 

responses. 

Comments submitted in response to 

this notice will be summarized and/or 

included in the ICR for OMB approval 

of the extension of the information 

collection; they will also become a 

matter of public record. 

Approved: September 26, 2023. 

Molly J. Stasko, 

Senior Tax Analyst. 

[FR Doc. 2023–21530 Filed 9–28–23; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Requesting 

Comments on Form 8835 

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 proposed 

and/or continuing information 

collections, as required by the 

Paperwork Reduction Act of 1995. The 

IRS is soliciting comments concerning 

Form 8835, Renewable Electricity 

Production Credit. 

DATES: Written comments should be 

received on or before November 28, 

2023 to be assured of consideration. 

ADDRESSES: Direct all written comments 

to Andres Garcia, Internal Revenue 

Service, Room 6526, 1111 Constitution 

Avenue NW, Washington, DC 20224, or 

by email to pra.comments@irs.gov. 

Include OMB Control No. 1545–1362 in 

the subject line of the message. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of this collection should be 

directed to Jon Callahan, (737) 800– 

7639, at Internal Revenue Service, Room 

6526, 1111 Constitution Avenue NW, 

Washington, DC 20224, or through the 

internet at jon.r.callahan@irs.gov. 

SUPPLEMENTARY INFORMATION: 

The IRS is currently seeking 

comments concerning the following 

information collection tools, reporting, 

and record-keeping requirements: 

Title: Form 8835, Renewable 

Electricity Production Credit. 

OMB Number: 1545–1362. 

Form Number: Form 8835. 

Abstract: Form 8835 is used to claim 

the renewable electricity production 

credit. The credit is allowed for the sale 

of electricity produced in the United 

States or U.S. territories from qualified 

energy resources at a qualified facility. 

The IRS uses the information reported 

on the form to ensure that the credit is 

correctly computed. 

Current Actions: There are changes to 

the existing collection. The form was 

revised to include information about the 

qualified facility, add lines for new 

credits, and remove lines for expired 

credits. The estimated number of 

responses was reduced to eliminate 

duplication of burden estimates. The 

estimated burden for individuals filing 

Form 8835 is approved under OMB 

control number 1545–0074, and the 

estimated burden for businesses filing 

Form 8835 is approved under OMB 

control number 1545–0123. 

Type of Review: Revision of a 

currently approved collection. 

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

organizations. 

Estimated Number of Responses: 40. 

Estimated Time Per Respondent: 17 

hours, 24 minutes. 

Estimated Total Annual Burden 

Hours: 697. 

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: September 26, 2023. 

Jon R. Callahan, 

Senior Tax Analyst. 

[FR Doc. 2023–21518 Filed 9–28–23; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Requesting 

Comments on Form 1041–QFT 

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 proposed and/or 

continuing information collections, as 

required by the Paperwork Reduction 

Act of 1995. The IRS is soliciting 

comments concerning Form 1041–QFT, 

U.S. Income Tax Return for Qualified 

Funeral Trusts. 

DATES: Written comments should be 

received on or before November 28, 

2023 to be assured of consideration. 

ADDRESSES: Direct all written comments 

to Andres Garcia, Internal Revenue 

Service, Room 6526, 1111 Constitution 

Avenue NW, Washington, DC 20224, or 


lotter on DSK11XQN23PROD with NOTICES1
Federal Register / Vol. 88, No. 188 / Friday, September 29, 2023 / Notices 67439 

by email to pra.comments@irs.gov. 

Include OMB Control No. 1593 in the 

subject line of the message. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of this collection should be 

directed to Jon Callahan, (737) 800– 

7639, at Internal Revenue Service, Room 

6526, 1111 Constitution Avenue NW, 

Washington, DC 20224, or through the 

internet at jon.r.callahan@irs.gov. 

SUPPLEMENTARY INFORMATION: The IRS is 

currently seeking comments concerning 

the following information collection 

tools, reporting, and record-keeping 

requirements: 

Title: Pre-Screening Notice and 

Certification Request for the Work 

Opportunity Credit. 

OMB Number: 1545–1593. 

Form Number: Form 1041–QFT. 

Abstract: Internal Revenue Code 

section 685 allows the trustee certain 

trusts to make an election for the trust 

to be taxed as a qualified funeral trust 

(QFT). The trustee of a QFT files Form 

1041–QFT to report the income, 

deductions, gains, losses, and tax 

liability of the QFT. The IRS uses the 

information on the form to determine 

that the trustee filed the proper return 

and paid the correct tax. 

Current Actions: There is a change to 

the existing collection. A line is being 

added to the form to include the elective 

payment election amount reported on 

Form 3800. 

Type of Review: Revision of a 

currently approved collection. 

Affected Public: Business or other forprofit organizations. 

Estimated Number of Responses: 

15,000. 

Estimated Time per Respondent: 20 

hours, 40 minutes. 

Estimated Total Annual Burden 

Hours: 310,350. 

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: September 26, 2023. 

Jon R. Callahan, 

Senior Tax Analyst. 

[FR Doc. 2023–21517 Filed 9–28–23; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Generic Clearance for the 

Collection of Qualitative Feedback on 

Agency Service Delivery 

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 generic clearance for the 

collection of qualitative feedback on 

agency service delivery. 

DATES: Written comments should be 

received on or before November 28, 

2023 to be assured of consideration. 

ADDRESSES: Direct all written comments 

to Andres Garcia, Internal Revenue 

Service, Room 6526, 1111 Constitution 

Avenue NW, Washington, DC 20224, or 

by email to pra.comments@irs.gov. 

Include 1545–2208 or Generic Clearance 

for the Collection of Qualitative 

Feedback on Agency Service Delivery. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of this collection should be 

directed to LaNita Van Dyke, at (202) 

317–6009, at Internal Revenue Service, 

Room 6526, 1111 Constitution Avenue 

NW, Washington, DC 20224, or through 

the internet at Lanita.VanDyke@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Generic Clearance for the 

Collection of Qualitative Feedback on 

Agency Service Delivery. 

OMB Number: 1545–2208. 

Abstract: Executive Order 12862 

directs Federal agencies to provide 

service to the public that matches or 

exceeds the best service available in the 

private sector. In order to work 

continuously to ensure that our 

programs are effective and meet our 

customers’ needs, The Internal Revenue 

Service (hereafter ‘‘the Agency’’) seeks 

to obtain OMB approval of a generic 

clearance to collect qualitative feedback 

on our service delivery. By qualitative 

feedback we mean information that 

provides useful insights on perceptions 

and opinions, but are not statistical 

surveys that yield quantitative results 

that can be generalized to the 

population of study. 

Current Actions: The IRS will be 

conducting different opinion surveys, 

focus group sessions, think-aloud 

interviews, and usability studies 

regarding cognitive research 

surrounding forms submission or IRS 

system/product development. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Individuals and 

businesses or other for-profit 

organizations. 

Estimated Number of Respondents: 

150,000. 

Estimated Time Per Response: 6 

minutes. 

Estimated Total Annual Burden 

Hours: 15,000. 

The following paragraph applies to all 

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 if 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 


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