Federal Register / Vol. 89, No. 176 / Wednesday, September 11, 2024 / Notices 73761 

Previous OMB No. Title 

1545–2259 .......................................................... Performance & Quality for Small Wind Energy Property. 

1545–2276 .......................................................... Safe Harbor for Inadvertent Normalization Violations. 

* 1545–2291 ........................................................ TD 9866 (REG–951A) and Notice 2020–69 (S Corporation Guidance under Section 958 

(Rules for Determining Stock Ownership) and Guidance Regarding the Treatment of Qualified Improvement Property under the Alternative Depreciation System for Purposes of the 

QBAI Rules for FDII and GILTI (NOT–114860–20). 

1545–0123 .......................................................... Notice 2024–60—Required Procedures to Claim a Section 45Q Credit for Utilization of Carbon 

Oxide. 

1545–0123 .......................................................... TD 9993—Transfer of Certain Credits. 

1545–0123 .......................................................... TD 9998—Increased Amounts of Credit or Deduction for Satisfying Certain Prevailing Wage 

and Registered Apprenticeship Requirements. 

1545–0123 .......................................................... TD 10004—Guidance Under Section 367(b) Related to Certain Triangular Reorganizations 

and Inbound Nonrecognition Transactions. 

* Merged into 1545–0123 since the last OMB approval. 

[FR Doc. 2024–20568 Filed 9–10–24; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Agency Collection Activities; 

Requesting Comments on Form 8995 

and Form 8995–A and Schedules A, B, 

C, and D 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice and request for 

comments. 

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 Form 8995, 

Qualified Business Income Deduction 

Simplified Computation, Form 8995–A, 

Qualified Business Income Deduction, 

Form 8895–A Schedule A, Specified 

Service Trades or Businesses, Form 

8895–A Schedule B, Aggregation of 

Business Operations, Form 8895–A 

Schedule C, Loss Netting and 

Carryforward, and Form 8895–A 

Schedule D, Special Rules for Patrons of 

Agricultural or Horticultural 

Cooperatives. 

DATES: Written comments should be 

received on or before November 12, 

2024 to be assured of consideration. 

ADDRESSES: Direct all written comments 

to Andres Garcia, Internal Revenue 

Service, Room 6526, 1111 Constitution 

Avenue NW, Washington, DC 20224, or 

by email to pra.comments@irs.gov. 

Include OMB Control No. 1545–2294 in 

the subject line of the message. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of this collection should be 

directed to Jason Schoonmaker, (801) 

620–2128, at Internal Revenue Service, 

Room 6526, 1111 Constitution Avenue 

NW, Washington, DC 20224, or through 

the internet at jason.m.schoonmaker@

irs.gov. 

SUPPLEMENTARY INFORMATION: The IRS is 

currently seeking comments concerning 

the following information collection 

tools, reporting, and record-keeping 

requirements: 

Title: Qualified Business Income 

Deduction. 

OMB Number: 1545–2294. 

Form Number: Form 8995, Form 

8995–A, Schedules A, B, C, and D. 

Abstract: Form 8995 and Form 8995– 

A is used to figure and report qualified 

business income (QBI) deduction. These 

burden estimates are only for trust and 

estate filers. The burden estimates for 

other filers are covered under OMB 

control numbers 1545–0047 for taxexempt filers, 1545–0074 for individual 

filers, and 1545–0123 for business filers. 

Current Actions: There are no changes 

to the burden previously approved by 

OMB. However, the estimated number 

of responses was updated to eliminate 

duplication of the burden associated 

with individual filers captured under 

OMB control number 1545–0074. This 

submission is for renewal purposes. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Individuals or 

Households, Business or other for-profit 

organizations. 

Estimated Number of Responses: 

696,900. 

Estimated Time per Respondent: 8 

hours, 2 minutes. 

Estimated Total Annual Burden 

Hours: 5,596,107. 

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: September 6, 2024. 

Jason M. Schoonmaker, 

Tax Analyst. 

[FR Doc. 2024–20548 Filed 9–10–24; 8:45 am] 

BILLING CODE 4830–01–P 


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