Federal Register / Vol. 88, No. 247 / Wednesday, December 27, 2023 / Notices 89499 

Concept Papers 

Estimated Number of Respondents: 

2,500. 

Estimated Average Time per 

Respondent: 2.2667 hrs. (136 minutes). 

Estimated Total Annual Burden 

Hours: 5,667 hrs. 

Application Process 

Estimated Number of Respondents: 

2,500. 

Estimated Average Time per 

Respondent: 10.4333 hrs. (626 minutes). 

Estimated Total Annual Burden 

Hours: 26,083 hrs. 

14. Title: Guidance under Section 

529A: Qualified ABLE Programs. 

OMB Number: 1545–2293. 

Regulatory Number: TD 9923. 

Abstract: The Stephen Beck, Jr., 

Achieving a Better Life Experience 

(ABLE) Act of 2014, as part of The Tax 

Increase Prevention Act of 2014 (Pub. L. 

113–295), added Internal Revenue Code 

(IRC) section 529A. IRC section 529A 

provides rules under which States or 

State agencies or instrumentalities may 

establish and maintain a new type of 

tax-favored savings program through 

which contributions may be made to the 

account of an eligible disabled 

individual to meet qualified disability 

expenses. These accounts also receive 

favorable treatment for purposes of 

certain means-tested Federal programs. 

Treasury Regulations section 1.529A–2 

provides guidance about the 

requirements applicable to qualified 

ABLE programs and individuals seeking 

to establish ABLE accounts under such 

programs. 

Current Actions: There is no change to 

the existing collection. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: States, and 

Individuals or households. 

Estimated Number of Responses: 

28,987. 

Estimated Time per Respondent: 22 

minutes. 

Estimated Total Annual Burden 

Hours: 10,729. 

15. Title: Taxpayer Experience Office 

Speaker Request. 

OMB Number: 1545–New. 

Form Project Number: Form 15424. 

Abstract: If an organization would 

like a representative from Internal 

Revenue Service (IRS) Taxpayer 

Experience Office to speak at their 

event, they can complete the speaker 

request form. This form provides 

organizations with a more structured 

way of making the request. Also, the 

form streamlines the process by 

ensuring the IRS receives the necessary 

information in order to provide a 

speaker. 

Current Actions: This is a request for 

new OMB control number. 

Type of Review: New form. 

Affected Public: Business, or other 

for-profit, and not-for-profit institutions. 

Estimated Number of Responses: 100. 

Estimated Time per Respondent: 10 

minutes. 

Estimated Total Annual Burden 

Hours: 17 hrs. 

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

Melody Braswell, 

Treasury PRA Clearance Officer. 

[FR Doc. 2023–28538 Filed 12–26–23; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Agency Information Collection 

Activities; Submission for OMB 

Review; Comment Request; Multiple 

Alcohol and Tobacco Tax and Trade 

Bureau Information Collection 

Requests 

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 26, 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. 

SUPPLEMENTARY INFORMATION: 

Alcohol and Tobacco Tax and Trade 

Bureau (TTB) 

(1.) Title: Brewer’s Notices; and 

Letterhead Applications and Notices 

Filed by Brewers. 

OMB Control Number: 1513–0005. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Description: The Internal Revenue 

Code (IRC) at 26 U.S.C. 5401 requires 

brewers to file a notice of intent to 

operate a brewery, containing the 

information the Secretary of the 

Treasury prescribes by regulation. In 

addition, the IRC at 26 U.S.C. 5411, 

5412, 5414, 5415, and 5417, authorizes 

certain other uses of and operations at 

breweries under regulations issued the 

Secretary. Under those IRC authorities, 

the TTB regulations in 27 CFR part 25, 

Beer, require new brewery applicants to 

submit TTB F 5130.10, Brewer’s Notice, 

which provides TTB with information 

similar to that collected on a permit 

application; require brewers to submit 

an amended Brewer’s Notice when 

certain changes occur to the brewery’s 

ownership, control, location, 

description, and bond or operating 

status; and require brewers to submit 

letterhead applications or notices 

regarding certain changes in brewery 

operations and the destruction, loss, or 

return of beer. The TTB part 25 

regulations also require brewers to 

maintain a permanent file at their 

premises containing their Brewer’s 

Notice, its incorporated supporting 

documents, and the related letterhead 

applications and notices, available for 

inspection by TTB officers. This 

information collection request is 

necessary to protect the revenue and 

ensure that brewers conduct their 

operations in compliance with relevant 

Federal laws and regulations. 

Form: TTB F 5130.10. 

Affected Public: Businesses or other 

for-profits. 

Estimated Number of Respondents: 

7,820. 

Frequency of Response: On occasion. 

Estimated Total Number of Annual 

Responses: 10,320. 

Estimated Time per Response: Varies 

from 30 minutes to 3 hours. 

Estimated Total Annual Burden 

Hours: 10,870. 

(2.) Title: Application for an Alcohol 

Fuel Producer Permit Under 26 U.S.C. 

5181. 

OMB Control Number: 1513–0051. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Description: Under the authority of 

the Internal Revenue Code at 26 U.S.C. 


ddrumheller on DSK120RN23PROD with NOTICES1
89500 Federal Register / Vol. 88, No. 247 / Wednesday, December 27, 2023 / Notices 

5181(a)(1), persons wishing to establish 

a distilled spirits plant for the sole 

purpose of producing and receiving 

distilled spirits for fuel use must 

provide an application and bond as the 

Secretary of the Treasury may prescribe 

by regulation. Under this authority, TTB 

has issued regulations concerning the 

establishment of such alcohol fuel 

plants (AFPs) in 27 CFR part 19, subpart 

X. Those regulations require that a 

person wishing to establish a new AFP 

must submit an application for an 

alcohol fuel producer permit using form 

TTB F 5110.74. The regulations also 

require existing AFP proprietors to use 

that same form to make certain 

amendments to their permit 

information. TTB F 5110.74 and its 

required supporting documents identify 

or describe, among other things, the 

applicant, the proposed AFP’s location 

and layout, its stills, its size category 

(small, medium, or large) based on the 

amount of alcohol fuel to be produced 

annually, and the security measures to 

be taken to prevent theft and diversion 

of the distilled spirits produced. The 

collected information allows TTB to 

determine the applicant’s eligibility 

under the IRC to obtain or modify an 

alcohol fuel producer permit, and to 

determine whether the applicant’s AFP 

operations will conform to Federal law 

and regulations. Such determinations 

are necessary to protect the revenue as 

distilled spirits produced at an AFP are 

potable and thus subject to Federal 

excise tax until denatured for fuel use. 

Once distilled spirits are denatured at 

an AFP, the resulting alcohol fuel may 

be withdrawn free of tax as authorized 

by the IRC at 26 U.S.C. 5214(a)(12). 

Form: TTB F 5110.74. 

Affected Public: Businesses or other 

for-profits. 

Estimated Number of Respondents: 

75. 

Frequency of Response: On occasion. 

Estimated Total Number of Annual 

Responses: 75. 

Estimated Time per Response: 1 hour 

36 minutes. 

Estimated Total Annual Burden 

Hours: 96. 

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

Spencer W. Clark, 

Treasury PRA Clearance Officer. 

[FR Doc. 2023–28524 Filed 12–26–23; 8:45 am] 

BILLING CODE 4810–31–P 

DEPARTMENT OF THE TREASURY 

Agency Information Collection 

Activities; Submission for OMB 

Review; Comment Request; 

Employer’s Quarterly Federal Tax 

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 

(PRA). The IRS is soliciting comments 

on U.S. Employment Tax Returns and 

related Forms. 

DATES: Comments should be received on 

or before January 26, 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) 

Title: U.S. Employment Tax Returns 

and related Forms. 

OMB Number: 1545–0029. 

Form Numbers: CT–1, CT–1X, CT–2, 

SS–8, SS–8 (PR), W–2, W–2 AS, W–2 C, 

W–2 GU, W–2 VI, W–3, W–3 (PR), W– 

3 C, W–3 C (PR), W–3 SS, 940, 940 (PR), 

940 SCH A, 940 SCH A (PR), 940 SCH 

R, 941, 941 (PR), 941 SCH B, 941 SCH 

B (PR), 941 SCH D, 941 SCH R, 941 SS, 

941 X, 941 X (PR), 943, 943 (PR), 943 

A, 943 A (PR), 943 SCH R, 943 X, 943 

X (PR), 944, 944 X, 945, 945 A, 945 X, 

2032, 2678, 8027, 8027 T, 8453 EMP, 

8850, 8879 EMP, 8922, 8952, and 8974. 

Abstract: These forms are used by 

employers to report their employment 

tax related activity. The data is used to 

verify that the items reported on the 

forms are correct. 

Current Actions: The burden 

estimation methodology for 

employment tax is being transitioned 

from the legacy ADL model to the 

Taxpayer Burden Model. The changes 

result in a burden hour estimate of 

456,000,000 hours, a decrease in total 

estimated time burden of 492,967,465 

hours. The newly reported total out-ofpocket costs is $18,910,000,000 and 

total monetized burden is 

$33,540,000,000. The change related to 

the transition of the burden estimate 

from the legacy Arthur D. Little Model 

methodology to the RAAS Taxpayer 

Burden Model, is a one-time change. In 

addition, changes are being made to the 

form to be current with enacted 

legislation. 

Type of Review: Revision of currently 

approved collections. 

Affected Public: Employers. 

Estimated Number of Respondents: 

7,128,000. 

Estimated Hours: 456,000,000. 

Estimated Hours per Respondent: 

approximately 64 hours. 

Estimated Out-of-Pocket Costs: 

$18,910,000,000. 

Estimated Out-of-Pocket Cost per 

Respondent: $2,653. 

Estimated Monetized Burden: 

$33,540,000,000. 

Estimated Monetized Burden per 

Respondent: $4,705. 

FISCAL YEAR (FY) 2023 BURDEN TOTAL ESTIMATES FOR EMPLOYMENT TAX FORMS, SCHEDULES, AND REGULATIONS

FY2023 

FY20–22 

Program change 

due to 

adjustment 

Program 

change 

due to new 

legislation 

Program 

change 

due to 

agency 

FY23 

Responses per year ..................................................... * 339,405,986 (332,277,986) 0 0 ** 7,128,000 

Burden in Hours ........................................................... 948,967,465 (492,967,465) 0 0 456,000,000 

Monetized Time Burden ............................................... $0 $146,265,620,000 0 0 $146,265,620,000 


ddrumheller on DSK120RN23PROD with NOTICES1