47112 Federal Register / Vol. 62, No. 172 / Friday, September 5, 1997 / Notices

Form Number: Form MTQ/941.

Abstract: Form MTQ/941 will be used

by employers to report payments made

to employees subject to income and

social security and Medicare taxes and

the amounts of these taxes. The state of

Montana and the Simplified Tax and

Wage Reporting System (STAWRS) have

formed a partnership to explore the

potential of combining Montana’s

quarterly reports for state withholding,

Old Fund Liability Tax, and

Unemployment Insurance with the

Employer’s Quarterly Federal Tax

Return (Form 941). One form will satisfy

both state and federal requirements and

will make employer filing faster and

easier.

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: Individuals or

households, business or other for-profit

organizations, not-for-profit institutions,

and Federal, state, local or tribal

government.

Estimated Number of Responses: 600.

Estimated Time Per Response: 12 hr.,

32 min.

Estimated Total Annual Burden

Hours: 7,518.

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: August 29, 1997.

Garrick R. Shear,

IRS Reports Clearance Officer.

[FR Doc. 97–23644 Filed 9–4–97; 8:45 am]

BILLING CODE 4830–01–U

DEPARTMENT OF THE TREASURY

Internal Revenue Service

Proposed Collection; Comment

Request for Form 8828

AGENCY: Internal Revenue Service (IRS),

Treasury.

ACTION: Notice and request for

comments.

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 take this

opportunity to comment on proposed

and/or continuing information

collections, as required by the

Paperwork Reduction Act of 1995,

Public Law 104–13 (44 U.S.C.

3506(c)(2)(A)). Currently, the IRS is

soliciting comments concerning Form

8828, Recapture of Federal Mortgage

Subsidy.

DATES: Written comments should be

received on or before November 4, 1997

to be assured of consideration.

ADDRESSES: Direct all written comments

to Garrick R. Shear, Internal Revenue

Service, room 5571, 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,

(202) 622–3869, Internal Revenue

Service, room 5571, 1111 Constitution

Avenue NW., Washington, DC 20224.

SUPPLEMENTARY INFORMATION:

Title: Recapture of Federal Mortgage

Subsidy.

OMB Number: 1545–1288.

Form Number: 8828.

Abstract: Internal Revenue Code

section 143(m) provides for recapture of

a portion of the federal subsidy from use

of qualified mortgage bonds and

mortgage credit certificates in cases

where the financing is obtained after

1990 and the home subject to the

financing is sold during the first 9 years

after financing was obtained. Form 8828

provides the IRS with the information

necessary to determine that the

recapture tax has been properly

computed.

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: Individuals or

households.

Estimated Number of Respondents:

1,000.

Estimated Time Per Respondent: 1 hr.,

49 min.

Estimated Total Annual Burden

Hours: 1,818.

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 3 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: August 22, 1997.

Garrick R. Shear,

IRS Reports Clearance Officer.

[FR Doc. 97–23647 Filed 9–4–97; 8:45 am]

BILLING CODE 4830–01–U