78472 Federal Register / Vol. 88, No. 219 / Wednesday, November 15, 2023 / Notices 

seeking records pertaining to another 

living individual, you must include a 

statement from that individual 

certifying his/her agreement for you to 

access his/her records. 

CONTESTING RECORD PROCEDURES: 

See ‘‘Record Access Procedures’’ 

above. 

NOTIFICATION PROCEDURES: 

See ‘‘Record Access Procedures’’ 

above. 

EXEMPTIONS PROMULGATED FOR THE SYSTEM: 

None. 

HISTORY: 

None. 

Issued in Washington, DC. 

Karyn Gorman, 

Departmental Chief Privacy Officer. 

[FR Doc. 2023–24940 Filed 11–14–23; 8:45 am] 

BILLING CODE 4910–9X–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Form 1041–N 

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 

U.S. Income Tax Return for Electing 

Alaska Native Settlement Trusts. 

DATES: Written comments should be 

received on or before January 16, 2024 

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 Number 1545–1776— 

U.S. Income Tax Return for Electing 

Alaska Native Settlement Trusts’’ in the 

subject line of the message. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of this collection 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: U.S. Income Tax Return for 

Electing Alaska Native Settlement 

Trusts. 

OMB Number: 1545–1776. 

Form Number: 1041–N. 

Abstract: An Alaska Native 

Settlement Trust (ANST) may elect 

under section 646 to have the special 

income tax treatment of that section 

apply to the trust and its beneficiaries. 

This one-time election is made by filing 

Form 1041–N which is used by the 

ANST to report its income, etc., and to 

compute and pay any income tax. Form 

1041–N is also used for the special 

information reporting requirements that 

apply to ANSTs. 

Current Actions: IRS is revising Form 

1041–N, Part II, to allow the elective 

payment election amount to be entered 

from Form 3800. 

Type of Review: Revision of a 

currently approved collection. 

Affected Public: Business or other forprofit organizations. 

Estimated Number of Respondents: 

20. 

Estimated Time per Response: 39 

minutes. 

Estimated Total Annual Burden 

Hours: 788. 

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: November 7, 2023. 

Martha R. Brinson, 

Tax Analyst. 

[FR Doc. 2023–25149 Filed 11–14–23; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Form 8881 

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 

the Form 8881—Credit for Small 

Employer Pension Plan Startup Costs, 

Auto-Enrollment, and Military Spouse 

Retirement Plan, as amended to include 

changes by the SECURE 2.0 Act. 

DATES: Written comments should be 

received on or before January 16, 2024 

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 Number 1545–1810— 

Form 8881—Credit for Small Employer 

Pension Plan Startup Costs, AutoEnrollment, and Military Spouse 

Retirement Plan’’ in the subject line of 

the message. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of this collection 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: Credit for Small Employer 

Pension Plan Startup Costs, AutoEnrollment, and Military Spouse 

Retirement Plan. 

OMB Number: 1545–1810. 

Form Number: 8881. 

Abstract: Qualified small employers 

use Form 8881 to claim a credit for startup costs and auto-enrollment 

arrangements related to eligible 

retirement plans. Form 8881 

implements section 45E of the Internal 


ddrumheller on DSK120RN23PROD with NOTICES1
Federal Register / Vol. 88, No. 219 / Wednesday, November 15, 2023 / Notices 78473 

Revenue Code (IRC), which provides a 

credit based on costs incurred by an 

employer in establishing or 

administering an eligible employer plan 

or for the retirement-related education 

of employees with respect to the plan. 

Form 8881 also implements IRC 

section 45T, which provides a credit for 

including an eligible automatic 

contribution arrangement (as defined in 

section 414(w)(3)) in a qualified 

employer plan sponsored by the 

employer. For an eligible employer, the 

section 45E credit is 50% of the 

qualified start-up costs for a tax year, up 

to $500 for the tax year in which the 

plan is established or becomes effective 

and each of the two subsequent tax 

years. For an eligible employer, the 

section 45T credit is $500 for the first 

tax year in which the automatic 

contribution arrangement is included in 

the plan and for each of the two 

subsequent tax years. 

Current Actions: The Secure 2.0 Act 

of 2022 added new IRC section 45AA, 

Military Spouse Retirement Plan 

Eligibility Credit for Small Employers. 

Section 45AA provides a general 

business tax credit to eligible small 

employers who offer defined 

contribution plans with specific features 

that benefit military spouses. The 

section 45AA credit is, for a tax year 

during which a military spouse 

participates in the plan, up to 3 tax 

years beginning with the tax year during 

which the military spouse began 

participating in the plan, $200, plus the 

amount of employer contributions 

(other than elective deferrals) made on 

behalf of the military spouse for any of 

the 3 tax years, up to $300 for a tax year. 

The Form 8881 is being revised to add 

the Section 45AA credit. Additionally, 

the Secure 2.0 Act amended section 45E 

to permit eligible employers, with 1–50 

employees, an increased start-up costs 

credit of 100% of the qualified start-up 

costs for a tax year, up to $500 for the 

tax year in which the plan is established 

or becomes effective and each of the two 

subsequent tax years. The Secure 2.0 

Act also amended section 45E to permit 

an additional credit for employer 

contributions by certain eligible 

employers, in an amount equal to an 

applicable percentage of eligible 

employer contributions to a defined 

contribution plan, for up to 5 tax years 

beginning with the tax year in which the 

plan is established. The Form 8881 is 

being revised to include these additions 

under section 45E. 

Type of Review: Revision of a 

currently approved collection. 

Affected Public: Businesses or other 

for-profit organizations. 

Estimated Number of Respondents: 

66,667. 

Estimated Time per Respondent: 8 

hours, 38 minutes. 

Estimated Total Annual Burden 

Hours: 575,337. 

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: November 7, 2023. 

Martha R. Brinson, 

Tax Analyst. 

[FR Doc. 2023–25148 Filed 11–14–23; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Agency Information Collection 

Activities; Proposed Collection; 

Comment Request; Generic Clearance 

for the Collection of Qualitative 

Feedback on Agency Service Delivery 

AGENCY: Departmental offices, U.S. 

Department of the Treasury. 

ACTION: Notice of information collection; 

request for comment. 

SUMMARY: The Department of the 

Treasury, as part of its continuing effort 

to reduce paperwork and respondent 

burden, invites the general public and 

other federal agencies to comment on 

the proposed information collections 

listed below, in accordance with the 

Paperwork Reduction Act of 1995. 

DATES: Written comments must be 

received on or before January 16, 2024. 

ADDRESSES: Send comments regarding 

the burden estimate, or any other aspect 

of the information collection, including 

suggestions for reducing the burden, to 

Treasury PRA Clearance Officer, 1750 

Pennsylvania Ave. NW, Suite 8100, 

Washington, DC 20220, or email at 

PRA@treasury.gov. 

FOR FURTHER INFORMATION CONTACT: 

Copies of the submissions may be 

obtained from Spencer W. Clark by 

emailing PRA@treasury.gov, calling 

(202) 927–5331, or viewing the entire 

information collection request at 

www.reginfo.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Generic Clearance for the 

Collection of Qualitative Feedback on 

Agency Service Delivery. 

OMB Control Number: 1505–0231. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Description: The collection of 

information is necessary for the 

Department to solicit customer and 

stakeholder feedback with respect to 

timeliness, appropriateness, accuracy of 

information, courtesy, efficiency of 

service delivery, and resolution of 

issues with service delivery. Responses 

will be assessed to plan and inform 

efforts to improve or maintain the 

quality of service offered to the public. 

Form: None. 

Affected Public: Businesses or other 

for-profits; Non-profit institutions, State 

and Local Governments; Individuals 

and Households. 

Estimated Number of Respondents: 

14,000. 

Frequency of Response: On Occasion. 

Estimated Total Number of Annual 

Responses: 14,000. 

Estimated Time Per Response: 15 

minutes. 

Estimated Total Annual Burden 

Hours: 3,500 hours. 

Request for Comments: Comments 

submitted in response to this notice will 

be summarized and included in the 

request for Office of Management and 

Budget 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) 


ddrumheller on DSK120RN23PROD with NOTICES1