Federal Register / Vol. 80, No. 51 / Tuesday, March 17, 2015 / Notices 13953 

Form Number: REG–106486–98 (TD 

9157—Final). 

Abstract: This document contains 

final regulations regarding the treatment 

of contingent payment debt instruments 

for which one or more payments are 

denominated in, or determined by 

reference to, a currency other than the 

taxpayer’s functional currency. These 

regulations are necessary because 

current regulations do not provide 

guidance concerning the tax treatment 

of such instruments. The regulations 

affect issuers and holders of such 

instruments. 

Current Actions: There is no change 

in the paperwork burden previously 

approved by OMB. This form is being 

submitted for renewal purposes only. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Businesses and other 

for-profit organizations, Farms. 

Estimated Number of Respondents: 

100. 

Estimated Time per Respondent: 1 

hour. 

Estimated Total Annual Burden 

Hours: 100. 

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: March 9, 2015. 

Christie Preston, 

IRS Reports Clearance Officer. 

[FR Doc. 2015–06003 Filed 3–16–15; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Submission for OMB Review; 

Comment Request 

March 11, 2015. 

The Department of the Treasury will 

submit the following information 

collection request to the Office of 

Management and Budget (OMB) for 

review and clearance in accordance 

with the Paperwork Reduction Act of 

1995, Public Law 104–13, on or after the 

date of publication of this notice. 

DATES: Comments should be received on 

or before April 16, 2015 to be assured 

of consideration. 

ADDRESSES: Send comments regarding 

the burden estimate, or any other aspect 

of the information collection, including 

suggestion for reducing the burden, to 

(1) Office of Information and Regulatory 

Affairs, Office of Management and 

Budget, Attention: Desk Officer for 

Treasury, New Executive Office 

Building, Room 10235, Washington, DC 

20503, or email at OIRA_Submission@

OMB.EOP.GOV and (2) Treasury PRA 

Clearance Officer, 1750 Pennsylvania 

Ave. NW., Suite 8140, Washington, DC 

20220, or email at PRA@treasury.gov. 

FOR FURTHER INFORMATION CONTACT: 

Copies of the submission(s) may be 

obtained by calling (202) 927–5331, 

email at PRA@treasury.gov, or the entire 

information collection request maybe 

found at www.reginfo.gov. 

Departmental Offices (DO) 

OMB Number: 1505–XXXX. 

Type of Review: New Collection. 

Title: My Classroom Economy Study 

Abstract: The U.S. Department of the 

Treasury requests OMB approval of an 

information collection with four 

components that will be used to gather 

information from youth, their parents, 

and teachers who are participating in a 

classroom-based financial capability 

intervention called ‘‘My Classroom 

Economy’’ that is being studied and 

evaluated by the U. S. Treasury. This 

research will inform the Federal 

Financial Literacy and Education 

Commission (FLEC) and Treasury 

officials on strategies for providing 

financial education to students during 

the school day. 

Affected Public: Individuals. 

Estimated Total Burden Hours: 3,275. 

Robert Dahl, 

Treasury PRA Clearance Officer. 

[FR Doc. 2015–06004 Filed 3–16–15; 8:45 am] 

BILLING CODE 4810–25–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Form 8845 

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 

8845, Indian Employment Credit. 

DATES: Written comments should be 

received on or before May 18, 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 Allan Hopkins, 

Internal Revenue Service, Room 6129, 

1111 Constitution Avenue NW., 

Washington, DC 20224, or through the 

internet at Allan.M.Hopkins@irs.gov. 

SUPPLEMENTARY INFORMATION: Title: 

Indian Employment Credit. 

OMB Number: 1545–1417. 

Form Number: 8845. 

Abstract: Under Internal Revenue 

Code section 45A, employers can claim 

an income tax credit for hiring 

American Indians or their spouses to 

work in a trade or business on an Indian 

reservation. Form 8845 is used by 

employers to claim the credit and by 

IRS to ensure that the credit is 

computed correctly. 

Current Actions: There are no changes 

being made to the Form 8845 at this 

time. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Businesses or other 

for-profit organizations. 

Estimated Number of Respondents: 

822. 

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