30224 Federal Register / Vol. 83, No. 124 / Wednesday, June 27, 2018 / Notices 

Form: FS Form 4144 series, 5237, 

5238 & 5377. 

Affected Public: State and Local 

Governments. 

Estimated Total Annual Burden 

Hours: 2,578. 

Authority: 44 U.S.C. 3501 et seq. 

Dated: June 21, 2018. 

Spencer W. Clark, 

Treasury PRA Clearance Officer. 

[FR Doc. 2018–13779 Filed 6–26–18; 8:45 am] 

BILLING CODE 4810–AS–P 

DEPARTMENT OF THE TREASURY 

Agency Information Collection 

Activities; Submission for OMB 

Review; Comment Request; Multiple 

IRS Information Collection Requests 

AGENCY: Departmental Offices, U.S. 

Department of the Treasury. 

ACTION: Notice. 

SUMMARY: The Department of the 

Treasury will submit the following 

information collection requests to the 

Office of Management and Budget 

(OMB) for review and clearance in 

accordance with the Paperwork 

Reduction Act of 1995, on or after the 

date of publication of this notice. The 

public is invited to submit comments on 

these requests. 

DATES: Comments should be received on 

or before July 27, 2018 to be assured of 

consideration. 

ADDRESSES: Send comments regarding 

the burden estimate, or any other aspect 

of the information collection, including 

suggestions for reducing the burden, to 

(1) Office of Information and Regulatory 

Affairs, Office of Management and 

Budget, Attention: Desk Officer for 

Treasury, New Executive Office 

Building, Room 10235, Washington, DC 

20503, or email at OIRA_Submission@

OMB.EOP.gov and (2) Treasury PRA 

Clearance Officer, 1750 Pennsylvania 

Ave. NW, Suite 8142, Washington, DC 

20220, or email at PRA@treasury.gov. 

FOR FURTHER INFORMATION CONTACT: 

Copies of the submissions may be 

obtained from Jennifer Quintana by 

emailing PRA@treasury.gov, calling 

(202) 622–0489, or viewing the entire 

information collection request at 

www.reginfo.gov. 

SUPPLEMENTARY INFORMATION: 

Internal Revenue Service (IRS) 

Title: Form 982—Reduction of Tax 

Attributes Due to Discharge of 

Indebtedness (and Section 1082 Basis 

Adjustment). 

OMB Control Number: 1545–0046. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Abstract: 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 is 

used to verify adjustments to basis of 

property and reduction of tax attributes. 

Form: Form 982. 

Affected Public: Businesses or other 

for-profits. 

Estimated Total Annual Burden 

Hours: 7,491. 

Title: Declaration and Signature for 

Electronic and Magnetic Media Filing 

Forms: F–8453–EMP, F–8453–FE, F– 

8879–EMP and F–8879–F. 

OMB Control Number: 1545–0967. 

Type of Review: Revision of a 

currently approved collection. 

Abstract: Form 8453–EMP is used to 

authenticate an electronic return 

originator (ERO), if any, to transmit by 

way of third-party. 

Form 8453–FE is used to authenticate 

the electronic Form 1041, U.S. Income 

Tax Return for Estates and Trusts, 

authorize the electronic filer to transmit 

via a third-party transmitter, and 

authorize an electronic fund withdrawal 

for payment of federal taxes owed. 

Form 8879–EMP is used if a taxpayer 

and the electronic return originator 

(ERO) want to use a personal 

identification number (PIN) to 

electronically sign an electronic 

employment tax return. 

Form 8879–F is used by an electronic 

return originator when the fiduciary 

wants to use a personal identification 

number to electronically sign an estate’s 

or trust’s electronic income tax return, 

and if applicable consent to electronic 

funds withdrawal. 

Forms: 8879–F, 8453–FE, 8453–EMP, 

8879–EMP. 

Affected Public: Businesses or other 

for-profits. 

Estimated Total Annual Burden 

Hours: 53,783,747. 

Title: PS–27–91 (TD 8442) Procedural 

Rules for Excise Taxes Currently 

Reportable on Form 720; PS–8–95 (TD 

8685) Deposits of Excise Taxes. 

OMB Control Number: 1545–1296. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Abstract: Internal Revenue Code 

section 6302(c) authorizes the use of 

Government depositaries for the receipt 

of taxes imposed under the internal 

revenue laws. These previously 

approved regulations provide reporting 

and recordkeeping requirements related 

to return, payments, and deposits of tax 

for excise taxes currently reportable on 

Form 720. 

Form: None. 

Affected Public: Businesses or other 

for-profits. 

Estimated Total Annual Burden 

Hours: 242,350. 

Title: Revenue Procedure 2000–12, 

Application Procedures for Qualified 

Intermediary Status under Section 1441; 

Final Qualified Intermediary 

Withholding Agreement. 

OMB Control Number: 1545–1597. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Abstract: Previously approved, 

Revenue Procedure 2000–12 describes 

application procedures for becoming a 

qualified intermediary and the requisite 

agreement that a qualified intermediary 

must execute with the IRS. The 

information will be used by the IRS to 

ensure compliance with the U.S. 

withholding system under the 1441 

regulations (especially proper 

entitlement to treaty benefits). Revenue 

Procedure 2003–64 amends Revenue 

Procedure 2000–12. Revenue Procedure 

2014–39 modifies Revenue Procedure 

2000–12. Revenue Procedure 2014–47 

modifies Revenue Procedure 2003–64. 

Form: 15345. 

Affected Public: Businesses or other 

for-profits. 

Estimated Total Annual Burden 

Hours: 301,018. 

Title: Credits for Affected Disaster 

Area Employers. 

OMB Control Number: 1545–1978. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Abstract: Form 5884–A is used to 

figure the employee retention credit that 

an eligible employer who conducted an 

active trade or business in the Hurricane 

Harvey, Irma, or Maria disaster zones 

may claim. The credit is equal to 40 

percent of qualified wages for each 

eligible employee (up to a maximum of 

$6,000 in qualified wages per 

employee). Public Law 115–63, section 

503 was enacted 9–29–17 and is the 

authorizing statute for this collection. 

Form: 5884–A. 

Affected Public: Businesses or other 

for-profits. 

Estimated Total Annual Burden 

Hours: 760,000. 

Title: TD 9451—Guidance Necessary 

To Facilitate Business Election Filing; 

Finalization of Controlled Group 

Qualification Rules, TD 9759– 

Limitations on the Importation of Net 

Built-In Losses. 


daltland on DSKBBV9HB2PROD with NOTICES
Federal Register / Vol. 83, No. 124 / Wednesday, June 27, 2018 / Notices 30225 

OMB Control Number: 1545–2019. 

Type of Review: Revision of a 

currently approved collection. 

Abstract: This document contains a 

previously approved final regulation 

that provides guidance to taxpayers for 

determining which corporations are 

included in a controlled group of 

corporations. REG–161948–05 contains 

proposed regulations under sections 

334(b)(1)(B) and 362(e)(1) of the Internal 

Revenue Code of 1986 (Code). The 

proposed regulations apply to certain 

non-recognition transfers of loss 

property to corporations that are subject 

to Federal income tax. The proposed 

regulations affect the corporations 

receiving the loss property. 

Form: None. 

Affected Public: Businesses or other 

for-profits. 

Estimated Total Annual Burden 

Hours: 375,000. 

Title: Form 14095—The Health 

Coverage Tax Credit (HCTC) 

Reimbursement Request Form. 

OMB Control Number: 1545–2152. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Abstract: This form will be used by 

HCTC participants to request 

reimbursement for health plan 

premiums paid prior to the 

commencement of advance payments. 

Form: 14095. 

Affected Public: Individuals or 

households. 

Estimated Total Annual Burden 

Hours: 2,039. 

Title: Form 8038–TC—Information 

Return for Tax Credit Bonds. 

OMB Control Number: 1545–2160. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Abstract: Form 8038–TC will be used 

by issuers of qualified tax-exempt credit 

bonds, including tax credit bonds 

enacted under the American Recovery 

and Reinvestment Act of 2009, to 

capture information required by IRC 

section 149(e) using a schedule 

approach. For applicable types of bond 

issues, filers will use this form instead 

of Form 8038, Information Return for 

Tax-Exempt Private Activity Bond 

Issues. 

Form: 8038–TC. 

Affected Public: State, Local, and 

Tribal Governments. 

Estimated Total Annual Burden 

Hours: 20,294. 

Title: Offshore Voluntary Disclosure 

Program (OVDP). 

OMB Control Number: 1545–2241. 

Type of Review: Revision of a 

currently approved collection. 

Abstract: The information provided 

on the submission form will be used to 

assist in timely determination of 

acceptance into the Voluntary 

Disclosure Program. Taxpayers with 

undisclosed foreign accounts or entities 

should make a voluntary disclosure 

because it enables them to become 

compliant, avoid substantial civil 

penalties and generally eliminate the 

risk of criminal prosecution, including 

penalty sections 6651, 6035, 6038, 6046, 

6048, 6651, and 6662. 

Forms: 14467, 14708, 14654, 14653, 

15023. 

Affected Public: Individuals or 

households. 

Estimated Total Annual Burden 

Hours: 863,638. 

Title: 2018–2021 IRS Customer 

Satisfaction Surveys. 

OMB Control Number: 1545–2250. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Abstract: Surveys conducted under 

this clearance are used by the Internal 

Revenue Service to determine levels of 

customer satisfaction as well as 

determining issues that contribute to 

customer burden. This information will 

be used to make quality improvements 

to products and services. Collecting, 

analyzing, and using customer opinion 

data is a vital component of IRS’s 

Balanced Measures Approach, as 

mandated by Internal Revenue Service 

Reform and Restructuring Act of 1998 

and Executive Order 12862. 

Form: None. 

Affected Public: Individuals or 

households. 

Estimated Total Annual Burden 

Hours: 35,550. 

Title: Form 8904—Credit for Oil and 

Gas Production from Marginal Wells. 

OMB Control Number: 1545–2278. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Abstract: Public Law 108–357, Title 

III, Subtitle C, section 341(a) has caused 

IRS to develop a credit for oil and gas 

production from marginal wells, which 

is reflected on Form 8904 and its 

instructions. Tax year 2017 will be the 

first year Form 8904 and its instructions 

will be released. 

Form: 8904. 

Affected Public: Businesses or other 

for-profits. 

Estimated Total Annual Burden 

Hours: 59,200. 

Authority: 44 U.S.C. 3501 et seq. 

Dated: June 21, 2018. 

Spencer W. Clark, 

Treasury PRA Clearance Officer. 

[FR Doc. 2018–13780 Filed 6–26–18; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF VETERANS 

AFFAIRS 

[OMB Control No. 2900–0791] 

Agency Information Collection Activity 

Under OMB Review: Notice of 

Disagreement 

AGENCY: Veterans Benefits 

Administration, Department of Veterans 

Affairs. 

ACTION: Notice. 

SUMMARY: In compliance with the 

Paperwork Reduction Act (PRA) of 

1995, this notice announces that the 

Veterans Benefits Administration, 

Department of Veterans Affairs, will 

submit the collection of information 

abstracted below to the Office of 

Management and Budget (OMB) for 

review and comment. The PRA 

submission describes the nature of the 

information collection and its expected 

cost and burden and it includes the 

actual data collection instrument. 

DATES: Comments must be submitted on 

or before July 27, 2018. 

ADDRESSES: Submit written comments 

on the collection of information through 

www.Regulations.gov, or to Office of 

Information and Regulatory Affairs, 

Office of Management and Budget, Attn: 

VA Desk Officer; 725 17th St. NW, 

Washington, DC 20503 or sent through 

electronic mail to oira_submission@

omb.eop.gov. Please refer to ‘‘OMB 

Control No. 2900–0791’’ in any 

correspondence. 

FOR FURTHER INFORMATION CONTACT: 

Cynthia Harvey-Pryor, Enterprise 

Records Service (005R1B), Department 

of Veterans Affairs, 811 Vermont 

Avenue NW, Washington, DC 20420, 

(202) 461–5870 or email cynthia.harveypryor@va.gov. Please refer to ‘‘OMB 

Control No. 2900–0791’’ in any 

correspondence. 

SUPPLEMENTARY INFORMATION: 

Authority: 44 U.S.C. 3501–21. 

Title: Notice of Disagreement (VA 

Form 21–0958). 

OMB Control Number: 2900–0791. 

Type of Review: Revision of a 

currently approved collection. 

Abstract: Veterans use VA Form 21– 

0958 to indicate disagreement with a 

decision issued by a Regional Office 

(RO) in order to initiate an appeal. This 

form is the first step in the appeal 

process. 

An agency may not conduct or 

sponsor, and a person is not required to 

respond to a collection of information 

unless it displays a currently valid OMB 

control number. The Federal Register 

Notice with a 60-day comment period 


daltland on DSKBBV9HB2PROD with NOTICES