4640 Federal Register / Vol. 80, No. 18 / Wednesday, January 28, 2015 / Notices 

Title: Low-Income Housing Credit 

Disposition Bond. 

OMB Number: 1545–1029. 

Form Number: 8693. 

Abstract: Section 42(j)(6) of the 

Internal Revenue Code states that when 

a taxpayer disposes of a building (or an 

interest therein) on which the lowincome housing credit has been 

claimed, the taxpayer may post a bond 

in lieu of paying the recapture tax if the 

building continues to be operated as a 

qualified low-income building for the 

remainder of the compliance period. For 

8693 is used to post a bond under Code 

section 42(j)(6) to avoid recapture of the 

low-income housing credit. 

Current Actions: There are no changes 

being made to Form 8693 at this time. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Businesses or other 

for-profit organizations and individuals. 

Estimated Number of Respondents: 

667. 

Estimated Time per Respondent: 5 

hrs, 23 min. 

Estimated Total Annual Burden 

Hours: 3,589. 

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: January 21, 2015. 

Christie Preston, 

IRS Reports Clearance Officer. 

[FR Doc. 2015–01482 Filed 1–27–15; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Form 5305–SEP. 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice and request for 

comments. 

SUMMARY: The Department of the 

Treasury, 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, 

Public Law 104–13 (44 U.S.C. 

3506(c)(2)(A)). Currently, the IRS is 

soliciting comments concerning Form 

5305–SEP, Simplified Employee 

Pension-Individual Retirement 

Accounts Contribution Agreement. 

DATES: Written comments should be 

received on or before March 30, 2015 to 

be assured of consideration. 

ADDRESSES: Direct all written comments 

to Christie Preston, Internal Revenue 

Service, room 6129, 1111 Constitution 

Avenue NW., Washington, DC 20224. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of the form and instructions 

should be directed to LaNita Van Dyke, 

Internal Revenue Service, room 6517, 

1111 Constitution Avenue NW., 

Washington, DC 20224, or through the 

Internet at Lanita.VanDyke@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Simplified Employee PensionIndividual Retirement Accounts 

Contribution Agreement. 

OMB Number: 1545–0499. 

Form Number: 5305–SEP. 

Abstract: Form 5305–SEP is used by 

an employer to make an agreement 

provide benefits to all employees under 

a Simplified Employee Pension (SEP) 

described in Internal Revenue Code 

section 408(k). This form is not to be 

filed with the IRS but is to be retained 

in the employer’s records as proof of 

establishing a SEP and justifying a 

deduction for contributions to the SEP. 

Current Actions: There are no changes 

being made to the form at this time. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Business or other forprofit organizations. 

Estimated Number of Respondents: 

100,000. 

Estimated Time Per Respondent: 4 hr. 

57 min. 

Estimated Total Annual Burden 

Hours: 495,000. 

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: January 8, 2015. 

Christie Preston, 

IRS Reports Clearance Officer. 

[FR Doc. 2015–01460 Filed 1–27–15; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Form 8846 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice and request for 

comments. 

SUMMARY: The Department of the 

Treasury, as part of its continuing effort 

to reduce paperwork and respondent 

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