Federal Register / Vol. 88, No. 188 / Friday, September 29, 2023 / Notices 67437 

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. 

Currently, the IRS is soliciting 

comments concerning Treasury 

Decision Methods to Determine Taxable 

Income in connection with a Cost 

Sharing Arrangement—IRC section 482. 

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 1545–1364 or TD 9568 in your 

comment. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of the collection tools 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: 

Currently, the IRS is seeking 

comments concerning the following 

information collection tools, reporting, 

and record-keeping requirements: 

Title: Methods to Determine Taxable 

Income in connection with a Cost 

Sharing Arrangement—IRC section 482. 

OMB Number: 1545–1364. 

Treasury Decision Numbers: 9568. 

Abstract: This document contains 

final regulations regarding methods to 

determine taxable income in connection 

with a cost sharing arrangement under 

section 482 of the Internal Revenue 

Code (Code). The final regulations 

address issues that have arisen in 

administering the current cost sharing 

regulations. The final regulations affect 

domestic and foreign entities that enter 

into cost sharing arrangements 

described in the final regulations. 

Current Actions: There are no changes 

to the information collection. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Affected Public: Business or other forprofit organizations. 

Estimated Number of Respondents: 

500. 

Estimated Time per Response: 18 

hours, 42 minutes. 

Estimated Total Annual Burden 

Hours: 9,350. 

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. 

Molly J, Stasko, 

Senior Tax Analyst. 

[FR Doc. 2023–21527 Filed 9–28–23; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Extension of Information 

Collection Request Submitted for 

Public Comment; Comment Request 

on Burden Related to the Continuation 

Sheet for Item #16 (Additional 

Information) for OF–306, Declaration 

for Federal Employment 

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 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. Currently, the IRS is 

soliciting comments concerning the 

burden associated with the continuation 

sheet for Item # 16 (Additional 

Information) for Form OF–306, 

Declaration for Federal Employment. 

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 1545–1921 or Form 12114. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of the regulations should be 

directed to LaNita Van Dyke, 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: Continuation Sheet for Item # 16 

(Additional Information)—OF–306, 

Declaration for Federal Employment. 

OMB Number: 1545–1921. 

Regulation Project Number: Form 

12114. 

Abstract: This form is used by 

recruitment personnel of the Covington 

Host Site. This form is provided to 

applicants when completing OF 306, 

Declaration for Federal Employment. It 

is used as a continuation sheet to clearly 

define additional information that is 

requested in item 15 of the OF 306. Due 

to lack of space on the OF 306 this form 

can be used in lieu of an additional 

sheet of paper. 

Current Actions: There are no changes 

to the burden previously approved by 

OMB. This submission is for renewal 

purposes. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Individuals or 

households. 

Estimated Number of Respondents: 

24,813. 

Estimated Time Per Respondent: 15 

min. 

Estimated Total Annual Burden 

Hours: 6,203. 

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 


lotter on DSK11XQN23PROD with NOTICES1
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 


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