87058 Federal Register / Vol. 88, No. 240 / Friday, December 15, 2023 / Notices 

Estimated Total Out-of-Pockets Costs 

($): 45,365,000,000. 

Estimated Total Monetized Burden 

($): 91,707,000,000. 

Note: Total Monetized Burden = Total Outof-Pocket Costs + Total Annual Monetized 

Time. 

ESTIMATED AVERAGE TAXPAYER BURDEN FOR INDIVIDUALS FILING A 1040 BY ACTIVITY

Primary form filed or type of taxpayer Time burden Money burden 

Percentage of 

returns 

(%) 

Average time burden 

(hours) * 

Average cost 

(dollars) 

Total monetized burden 

(dollars) Total time Record 

keeping Tax planning 

Form 

completion 

and 

submission 

All other 

All Taxpayers .................... 100% 13 6 2 4 1 $270 $540 

Type of Taxpayer 

Nonbusiness ** .................. 72% 9 3 1 3 1 150 310 

Business *** ....................... 28 24 12 4 6 2 560 1,120 

Note: Detail may not add to total due to rounding. Dollars rounded to the nearest $10. 

*A ‘‘business’’ filer files one or more of the following with Form 1040: Schedule C, C–EZ, E, F, Form 2106, or 2106–EZ. A ‘‘nonbusiness’’ filer does not file any of 

these schedules or forms with Form 1040. 

Source: RAAS:KDA (11–2–2023) 

TAXPAYER BURDEN STATISTICS BY TOTAL POSITIVE INCOME QUINTILE

Average time 

(hours) 

Average out-ofpocket costs Average total 

monetized burden 

All Filers 

Total positive income quintiles 

0 to 20 ................................................................................................................ 7.8 80 $146 

20 to 40 .............................................................................................................. 10.9 128 242 

40 to 60 .............................................................................................................. 11.6 165 327 

60 to 80 .............................................................................................................. 13.1 232 480 

80 to 100 ............................................................................................................ 22.7 726 1,497 

Wage and Investment Filers 

Total Income Quintiles: 

0 to 20 ................................................................................................................ 6.9 71 129 

20 to 40 .............................................................................................................. 9.3 112 212 

40 to 60 .............................................................................................................. 9.0 139 277 

60 to 80 .............................................................................................................. 9.1 185 384 

80 to 100 ............................................................................................................ 10.8 322 737 

Self Employed Filers 

Total Income Quintiles 

0 to 20 ................................................................................................................ 11.9 125 225 

20 to 40 .............................................................................................................. 18.5 204 379 

40 to 60 .............................................................................................................. 21.0 258 507 

60 to 80 .............................................................................................................. 22.0 338 697 

80 to 100 ............................................................................................................ 33.1 1,077 2,155 

Source: RAAS:KDA (12–1–2023) 

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

Melody Braswell, 

Treasury PRA Clearance Officer. 

[FR Doc. 2023–27645 Filed 12–14–23; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Agency Information Collection 

Activities; Submission for OMB 

Review; Comment Request; 

Coronavirus Capital Projects Fund 

AGENCY: Departmental Offices, U.S. 

Department of the Treasury. 

ACTION: Notice of information collection; 

request for comment. 

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 January 16, 2024 to be assured 

of consideration. 

ADDRESSES: Written comments and 

recommendations for the proposed 

information collection should be sent 

within 30 days of publication of this 

notice to www.reginfo.gov/public/do/ 

PRAMain. Find this particular 

information collection by selecting 

‘‘Currently under 30-day Review—Open 

for Public Comments’’ or by using the 

search function. 

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. 


ddrumheller on DSK120RN23PROD with NOTICES1
Federal Register / Vol. 88, No. 240 / Friday, December 15, 2023 / Notices 87059 

SUPPLEMENTARY INFORMATION: 

Title: Coronavirus Capital Projects 

Fund. 

OMB Control Number: 1505–0277. 

Type of Review: Revision of a 

currently approved collection. 

Description: Section 604 of the Social 

Security Act (the ‘‘Act’’), as added by 

section 9901 of the American Rescue 

Plan Act of 2021, Public Law 117–2 

(Mar. 11, 2021) authorized the 

Coronavirus Capital Projects Fund 

(‘‘CPF’’). The CPF provides $10 billion 

in funding for the Department of the 

Treasury (‘‘Treasury’’) to provide grant 

payments to States (defined to include 

the District of Columbia and Puerto 

Rico), seven territories and freely 

associated states (including the United 

States Virgin Islands, Guam, American 

Samoa, the Commonwealth of the 

Northern Mariana Islands, the Republic 

of the Marshall Islands, the Federated 

States of Micronesia, and the Republic 

of Palau), and Tribal governments to 

carry out critical capital projects 

directly enabling work, education, and 

health monitoring, including remote 

options, in response to the public health 

emergency with respect to the 

Coronavirus Disease (‘‘COVID–19’’). 

Section 604(b) of the Act prescribes 

that the $10 billion be allocated to 

eligible grant recipients according to a 

formula provided in the statute. 

Treasury has used this formula to 

calculate the CPF grant fund allocations 

for each eligible recipient and has 

posted these allocations on its website. 

In general, each State (including the 

District of Columbia and Puerto Rico) 

will receive between approximately 

$107 million and $500 million, each of 

the seven named territories and freely 

associated states will receive 

approximately $14 million, and each 

Tribal government will receive 

approximately $167,000. 

Treasury has separately received 

approval under OMB #1505–0274 for 

information collections related to 

applying for CPF grant awards 

(‘‘Applications’’) and for specifying the 

use of funds (‘‘Grant Plans’’). 

For non-Tribal entities, the current 

information collection is used to solicit 

information related to quarterly project 

and expenditure reports and annual 

performance reports. Both information 

collections are described generally in 

the Compliance and Reporting Guidance 

for States, Territories, and Freely 

Associated Sates, which provides these 

recipients information needed to fulfill 

their reporting requirements and 

compliance obligations. 

For Tribal entities, the current 

information collection will be used to 

solicit information for annual reports. 

The information collection is described 

generally in the Compliance and 

Reporting Guidance for Tribal Entities, 

which provides Tribal entities with 

information needed to fulfill their 

reporting requirements and compliance 

obligations. 

Form: None. 

Affected Public: State, Territorial, 

Tribal and Freely Associated States 

Governments. 

Estimated Number of Respondents: 

609. 

Frequency of Response: Quarterly, 

Annually. 

Estimated Total Number of Annual 

Responses: 845. 

Estimated Time per Response: Varies 

from 20 to 80 hours per year depending 

on type of respondent and report. 

Estimated Total Annual Burden 

Hours: 30,352. 

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

Spencer W. Clark, 

Treasury PRA Clearance Officer. 

[FR Doc. 2023–27639 Filed 12–14–23; 8:45 am] 

BILLING CODE 4810–AK–P 

DEPARTMENT OF THE TREASURY 

Agency Information Collection 

Activities; Submission for OMB 

Review; Comment Request; U.S. TaxExempt Organization Return 

AGENCY: Departmental Offices, U.S. 

Department of the Treasury. 

ACTION: Notice of information collection; 

request for comment. 

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 

forms used by tax-exempt organizations. 

DATES: Comments should be received on 

or before January 16, 2024 to be assured 

of consideration. 

ADDRESSES: Written comments and 

recommendations for the proposed 

information collection should be sent 

within 30 days of publication of this 

notice to www.reginfo.gov/public/do/ 

PRAMain. Find this particular 

information collection by selecting 

‘‘Currently under 30-day Review—Open 

for Public Comments’’ or by using the 

search function. 

FOR FURTHER INFORMATION CONTACT: 

Copies of the submissions may be 

obtained from Melody Braswell by 

emailing PRA@treasury.gov, calling 

(202) 622–1035, or viewing the entire 

information collection request at 

www.reginfo.gov. 

SUPPLEMENTARY INFORMATION: 

Internal Revenue Service (IRS) 

These are forms used by tax-exempt 

organizations. These include Forms 990, 

990–EZ, 990–N, 990–PF, 990–T, and 

related forms and schedules tax-exempt 

organizations attach to their returns. In 

addition, there are numerous Treasury 

Decisions and guidance documents that 

are covered by the burden estimate 

provided in this notice. 

Taxpayer Compliance Burden 

Tax compliance burden is defined as 

the time and money taxpayers spend to 

comply with their tax filing 

responsibilities. Time-related activities 

include recordkeeping, tax planning, 

gathering tax materials, learning about 

the law and what you need to do, and 

completing and submitting the return. 

Out-of-pocket costs include expenses 

such as purchasing tax software, paying 

a third-party preparer, and printing and 

postage. Tax compliance burden does 

not include a taxpayer’s tax liability, 

economic inefficiencies caused by suboptimal choices related to tax 

deductions or credits, or psychological 

costs. 

Proposed PRA Submission to OMB 

Title: U.S. Tax-Exempt Organization 

Return. 

OMB Number: 1545–0047. 

Form Numbers: Forms 990, 990–EZ, 

990–N, 990–PF, 990–T, 1023, 1023–EZ, 

1024, 1024–A, 1028, 1120–POL, 4720, 

5578, 5884–C, 5884–D, 6069, 6497, 

7203, 8038, 8038–B, 8038–CP, 8038–G, 

8038–GC, 8038–R, 8038–T, 8038–TC, 

8282, 8328, 8330, 8453–TE., 8453–X, 

8718, 8868, 8870, 8871, 8872, 8879–TE, 

8886–T, 8899 and all other related 

forms, schedules, and attachments. 

Abstract: These forms and schedules 

are used to determine that tax-exempt 

organizations fulfill the operating 

conditions within the limitations of 

their tax exemption. The data is also 

used for general statistical purposes. 

Current Actions: There have been 

changes in IRS guidance documents and 

regulations related to various forms 

approved under this approval package 

during the past year. There have been 

additions of forms included in this 

approval package. This approval 

package is being submitted for renewal 

purposes. 

Type of Review: Revision of a 

currently approved collection. 

Affected Public: Tax-exempt 

organizations. 


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