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[Federal Register Volume 89, Number 197 (Thursday, October 10, 2024)]
[Notices]
[Page 82304]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2024-23439]

[[Page 82304]]

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DEPARTMENT OF THE TREASURY

Internal Revenue Service

Proposed Collection; Comment Request on Declarations and 
Authorizations for Electronic Filing

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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SUMMARY: The Internal Revenue Service (IRS), 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 information collections, as required by the Paperwork Reduction Act 
of 1995. The IRS is soliciting comments concerning, Declarations and 
Authorizations for Electronic Filing.

DATES: Written comments should be received on or before December 9, 
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 [email protected]. Include ``OMB Number 1545-
0967--Declarations and Authorizations for Electronic Filing'' in the 
subject line of the message.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of this collection should be directed to Martha R. Brinson, at 
(202) 317-5753, or at Internal Revenue Service, Room 6526, 1111 
Constitution Avenue NW, Washington, DC 20224, or through the internet 
at [email protected].

SUPPLEMENTARY INFORMATION: 
    Title: Declarations and Authorizations for Electronic Filing.
    OMB Number: 1545-0967.
    Form Number: 8453-EG, 8453-WH, 8879-EG, and 8879-WH.
    Abstract: The IRS is actively engaged in encouraging e-filing and 
electronic documentation. The Form 8453 series is used to authenticate 
the electronically filed tax return, authorize the electronic return 
originator (ERO) or intermediate service provider (ISP) to transmit the 
return, and provide the taxpayer's consent to authorize electronic 
funds withdrawal for payment of taxes owed. The Form 8879 series is 
used authorize the taxpayer and ERO to sign the return using a personal 
identification number (PIN) and consent to an electronic funds 
withdrawal.
    Current Actions: There is a change to the existing collection. 
Forms 8453-EG and 8879-EG are new forms developed for United States 
Gift (and Generation-Skipping Transfer) Tax Return.
    Type of Review: Revision of a currently approved collection.
    Affected Public: Individuals or households, and Business or other 
for-profit organizations.
    Estimated Number of Responses: 226,400.
    Estimated Time per Respondent: 1.99 hours.
    Estimated Total Annual Burden Hours: 450,520.
    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. 
Comments will be 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 has 
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 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: October 7, 2024.
Martha R. Brinson,
Tax Analyst.
[FR Doc. 2024-23439 Filed 10-9-24; 8:45 am]
BILLING CODE 4830-01-P
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