Federal Register / Vol. 87, No. 6 / Monday, January 10, 2022 / Notices 1257 

soliciting comments concerning Form 

8882, Credit for Employer-Provided 

Child Care Facilities and Services. 

DATES: Written comments should be 

received on or before March 11, 2022 to 

be assured of consideration. 

ADDRESSES: Written comments and 

recommendations for the proposed 

information collection should be sent 

within 60 days of publication of this 

notice to omb.unit@irs.gov. Please 

include, ‘‘OMB Number: 1545–1809— 

Public Comment Request Notice’’ in the 

Subject line. Requests for additional 

information or copies of this collection 

can be directed to Ronald J. Durbala, at 

RJoseph.Durbala@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Credit for Employer-Provided 

Child Care Facilities and Services. 

OMB Number: 1545–1809. 

Project Number: Form 8882. 

Abstract: Employers use Form 8882 to 

claim the credit for qualified childcare 

facility and resource and referral 

expenditures. It is part of the general 

business credit. 

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, and 

individuals. 

Estimated Number of Respondents: 

286. 

Estimated Time per Respondent: 3 

hrs. 41 min. 

Estimated Total Annual Burden 

Hours: 1,053. 

The following paragraph applies to all 

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 if 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. 

Desired Focus of Comments: The 

Internal Revenue Service (IRS) is 

particularly interested in comments 

that: 

• Evaluate whether the proposed 

collection of information is necessary 

for the proper performance of the 

functions of the agency, including 

whether the information will have 

practical utility. 

• Evaluate the accuracy of the 

agency’s estimate of the burden of the 

proposed collection of information, 

including the validity of the 

methodology and assumptions used. 

• Enhance the quality, utility, and 

clarity of the information to be 

collected; and 

• Minimize the burden of the 

collection of information on those who 

are to respond, including using 

appropriate automated, electronic, 

mechanical, or other technological 

collection techniques or other forms of 

information technology, e.g., by 

permitting electronic submissions of 

responses. 

Comments submitted in response to 

this notice will be summarized and/or 

included in the ICR for OMB approval 

of the extension of the information 

collection; they will also become a 

matter of public record. 

Approved: January 4, 2022. 

Ronald J. Durbala, 

IRS Tax Analyst. 

[FR Doc. 2022–00236 Filed 1–7–22; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Extension of Information 

Collection Request Submitted for 

Public Comment; Comment Request 

for Form 5495 

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 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. Currently, the IRS is 

soliciting comments concerning Form 

5495, Request for Discharge from 

Personal Liability Under Internal 

Revenue Code Section 2204 or 6905. 

DATES: Written comments should be 

received on or before March 11, 2022 to 

be assured of consideration. 

ADDRESSES: Written comments and 

recommendations for the proposed 

information collection should be sent 

within 60 days of publication of this 

notice to omb.unit@irs.gov. Please 

include, ‘‘OMB Number: 1545–0432— 

Public Comment Request Notice’’ in the 

Subject line. Requests for additional 

information or copies of this collection 

can be directed to Ronald J. Durbala, at 

RJoseph.Durbala@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Request for Discharge from 

Personal Liability Under Internal 

Revenue Code Section 2204 or 6905. 

OMB Number: 1545–0432. 

Project Number: Form 5495. 

Abstract: Form 5495 provides 

guidance under sections 2204 and 6905 

for executors of estates and fiduciaries 

of decedent’s trusts. The form, filed after 

regular filing of an Estate, Gift, or 

Income tax return for a decedent, is 

used by the executor or fiduciary to 

request discharge from personal liability 

for any deficiency for the tax and 

periods shown on the form. 

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: Individuals or 

Households. 

Estimated Number of Respondents: 

25,000. 

Estimated Time per Respondent: 12 

hrs. 16 min. 

Estimated Total Annual Burden 

Hours: 306,500. 

The following paragraph applies to all 

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 if 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. 

Desired Focus of Comments: The 

Internal Revenue Service (IRS) is 

particularly interested in comments 

that: 

• Evaluate whether the proposed 

collection of information is necessary 

for the proper performance of the 

functions of the agency, including 

whether the information will have 

practical utility. 

• Evaluate the accuracy of the 

agency’s estimate of the burden of the 

proposed collection of information, 

including the validity of the 

methodology and assumptions used. 

• Enhance the quality, utility, and 

clarity of the information to be 

collected; and 

• Minimize the burden of the 

collection of information on those who 


khammond on DSKJM1Z7X2PROD with NOTICES
1258 Federal Register / Vol. 87, No. 6 / Monday, January 10, 2022 / Notices 

are to respond, including using 

appropriate automated, electronic, 

mechanical, or other technological 

collection techniques or other forms of 

information technology, e.g., by 

permitting electronic submissions of 

responses. 

Comments submitted in response to 

this notice will be summarized and/or 

included in the ICR for OMB approval 

of the extension of the information 

collection; they will also become a 

matter of public record. 

Approved: January 4, 2022. 

Ronald J. Durbala, 

IRS Tax Analyst. 

[FR Doc. 2022–00209 Filed 1–7–22; 8:45 am] 

BILLING CODE 4830–01–P 


khammond on DSKJM1Z7X2PROD with NOTICES