89054 Federal Register / Vol. 88, No. 246 / Tuesday, December 26, 2023 / Notices 

TABLE 2—TAXPAYER BURDEN FOR ENTITIES TAXED AS TAXABLE CORPORATIONS

Primary form filed or type of taxpayer 

Total number 

of returns 

(in millions) 

Average time 

(hrs.) 

Average outof-pocket cost Average monetized burden 

All Taxable Corporations ................................................................................. 2.1 105 $6,700 $14,900

Small ................................................................................................................ 2.0 55 3,600 6,200 

Large * .............................................................................................................. 0.1 830 53,800 149,000 

Forms 1120, 1120–C, 1120–F, 1120–H, 1120–ND, 1120–SF, 1120–FSC, 1120–L, 1120–PC, 1120–POL and all attachments 

TABLE 3—TAXPAYER BURDEN FOR ENTITIES TAXED AS PASS-THROUGH CORPORATIONS

Primary form filed or type of taxpayer 

Total number 

of returns 

(in millions) 

Average time 

(hrs.) 

Average outof-pocket cost Average monetized burden 

All Pass-through Corporations ......................................................................... 5.8 65 $4,400 $7,500 

Small ................................................................................................................ 5.7 60 3,800 6,400 

Large * .............................................................................................................. 0.1 295 37,700 71,800 

Forms 1120–REIT, 1120–RIC, 1120–S and all attachments 

Source: IRS: RAAS:KDA:TBL (12–1–23) 

* A large business is defined as one having end-of-year assets greater than $10 million. Total filers counts may not equal the burden total estimates table due to rounding. 

FY2024 

Total 

positive 

income 

Average 

time (hrs.) 

Average 

out-of-pocket 

costs 

Average 

monetized 

burden 

Table 1A—Taxpayer Burden for Taxable Corporations on Form 1120 

1. < 100k .................................................................................................................................... 42 1,330 1,987 

2. 100k to 1mil ........................................................................................................................... 63 4,323 6,916 

3. 1mil to 10mil .......................................................................................................................... 113 12,359 24,573 

4. 10mil to 100mil ...................................................................................................................... 546 43,055 105,788 

5. > 100mil ................................................................................................................................. 4,398 220,425 725,848 

Table 2A—Taxpayer Burden for Pass-through Corporations on Form 1120S 

1. < 100k .................................................................................................................................... 52 1,564 2,338 

2. 100k to 1mil ........................................................................................................................... 59 3,814 6,015 

3. 1mil to 10mil .......................................................................................................................... 79 9,595 17,797 

4. 10mil to 100mil ...................................................................................................................... 287 36,698 69,606 

5. > 100mil ................................................................................................................................. 1,200 148,905 286,533 

Table 3A—Taxpayer Burden for Partnerships on Form 1065 

1. < 100k .................................................................................................................................... 45 1,627 2,530 

2. 100k to 1mil ........................................................................................................................... 56 4,601 7,501 

3. 1mil to 10mil .......................................................................................................................... 93 12,960 23,196 

4. 10mil to 100mil ...................................................................................................................... 327 46,258 83,805 

5. > 100mil ................................................................................................................................. 1,447 190,307 356,260 

Source: IRS: RAAS: KDA:TBL (12–1–23). 

Detail may not add to total due to rounding. 

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

Melody Braswell, 

Treasury PRA Clearance Officer. 

[FR Doc. 2023–28446 Filed 12–22–23; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF VETERANS 

AFFAIRS 

Cooperative Studies Scientific 

Evaluation Committee; Notice of 

Meeting 

The Department of Veterans Affairs 

(VA) gives notice under the Federal 

Advisory Committee Act, 5 U.S.C. ch. 

10, that the Cooperative Studies 

Scientific Evaluation Committee 

(CSSEC) will hold a meeting on January 

18, 2024, via Zoom from 1–4 p.m. EST. 

The Committee provides expert 

advice on VA cooperative studies, 

multi-site clinical research activities 

and policies related to conducting and 

managing these efforts. The session will 

be open to the public for the first 30 

minutes of the meeting (approximately) 

for the discussion of administrative 

matters and the general status of the 

program. The remaining portion of the 

meeting will be closed to the public for 

the Committee’s review, discussion and 

evaluation of research and development 

applications. 


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Federal Register / Vol. 88, No. 246 / Tuesday, December 26, 2023 / Notices 89055 

During the closed portion of the 

meeting, the Committee’s discussions 

and recommendations will address the 

qualifications of the personnel 

conducting the studies; staff and 

consultant critiques of research 

proposals and similar documents; and 

the medical records of study subjects, 

the disclosure of which would 

constitute a clearly unwarranted 

invasion of personal privacy. 

Additionally, premature disclosure of 

research information to the public could 

significantly obstruct implementation of 

approved research activities. As 

provided by Public Law 92–463 

subsection 10(d), and amended by 

Public Law 94–409, closing the 

Committee meeting is in accordance 

with 5 U.S.C. 552b(c)(6) and (9)(B). 

The Committee will accept oral 

comments from the public for the open 

portion of the meeting. Members of the 

public who wish to attend the open 

teleconference should call 872–701– 

0185, conference ID 456 277 285#. 

Those who plan to attend or would like 

additional information should contact 

David Burnaska, Program Manager, 

Cooperative Studies Program (14RD), 

Department of Veterans Affairs, 810 

Vermont Avenue NW, Washington, DC 

20420, at David.Burnaska@va.gov. 

Those wishing to submit written 

comments may send them to Mr. 

Burnaska at the same address and email. 

Dated: December 20, 2023. 

LaTonya L. Small, 

Federal Advisory Committee Management 

Officer. 

[FR Doc. 2023–28377 Filed 12–22–23; 8:45 am] 

BILLING CODE P 


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