17138 Federal Register / Vol. 87, No. 58 / Friday, March 25, 2022 / Notices 

SUPPLEMENTARY INFORMATION: 

Title: Contributions of Motor 

Vehicles, Boats, and Airplanes. 

OMB Number: 1545–1959. 

Project Number: Form 1098–C. 

Abstract: Section 884 of the American 

Jobs Creation Act of 2004 (Pub. L. 108– 

357) added paragraph 12 to section 

170(f) for contributions of used motor 

vehicles, boats, and airplanes. Section 

170(f)(12) requires that a donee 

organization provide an 

acknowledgement to the donor of this 

type of property and is required to file 

the same information to the Internal 

Revenue Service. 

Form 1098–C is used to report 

charitable contributions of motor 

vehicles, boats, and airplanes after 

December 31, 2004. 

Current Actions: There are no changes 

being made to this form at this time. 

However, changes to the estimated 

number of responses will increase the 

burden by 1,302 hours. This request is 

being submitted for renewal purposes. 

Type of Review: Revision of a 

currently approved collection. 

Affected Public: Businesses or other 

for-profits, Individuals or households, 

Farms, or Not-for-profit institutions. 

Estimated Number of Respondents: 

110,400. 

Estimated Time per Respondent: 18 

min. 

Estimated Total Annual Burden 

Hours: 34,224. 

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: March 21, 2022. 

Ronald J. Durbala, 

IRS Tax Analyst. 

[FR Doc. 2022–06328 Filed 3–24–22; 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 Guidance Regarding the Transition 

Tax Under Section 965. 

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 the 

guidance regarding the transition tax 

under section 965. 

DATES: Written comments should be 

received on or before May 24, 2022 to 

be assured of consideration. 

ADDRESSES: Direct all written comments 

to Andre ́s Garcia, Internal Revenue 

Service, Room 6526, 1111 Constitution 

Avenue NW, Washington, DC 20224, or 

by email to omb.unit@irs.gov. Please 

include, ‘‘OMB Number: 1545–2280— 

Public Comment Request Notice’’ in the 

Subject line. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of the form and instructions 

should be directed to Ronald J. Durbala, 

at (202) 317–5746, at Internal Revenue 

Service, Room 6526, 1111 Constitution 

Avenue NW, Washington, DC 20224, or 

through the internet at 

RJoseph.Durbala@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Guidance Regarding the 

Transition Tax Under Section 965 and 

Related Provisions. 

OMB Number: 1545–2280. 

Project Number: TD 9846. 

Abstract: The Tax Cuts and Jobs Act, 

Section 14103 (Pub. L. 115–97), provide 

for reconciliation pursuant to titles II 

and V of the concurrent resolution on 

the budget for fiscal year 2018, amended 

section 965 of the Internal Revenue 

Code. Because of the amendment, 

certain taxpayers are required to include 

in income an amount based on the 

accumulated post-1986 deferred foreign 

income of certain corporations that they 

own either directly or indirectly through 

other entities. This collection covers the 

guidance regarding the transition tax 

under section 965. The regulations 

affect United States persons with direct 

or indirect ownership interests in 

certain foreign corporations. 

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: Business or other forprofit organizations, Individuals, or 

households. 

Estimated Number of Respondents: 

100,000. 

Estimated Time per Respondent: 5 

hrs. 

Estimated Total Annual Burden 

Hours: 500,000. 

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. 


lotter on DSK11XQN23PROD with NOTICES1
Federal Register / Vol. 87, No. 58 / Friday, March 25, 2022 / Notices 17139 

• 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: March 21, 2022. 

Ronald J. Durbala, 

IRS Tax Analyst. 

[FR Doc. 2022–06329 Filed 3–24–22; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF VETERANS 

AFFAIRS 

[OMB Control No. 2900–0004] 

Agency Information Collection 

Activity: Application for Dependency 

and Indemnity Compensation, 

Survivors Pension and Accrued 

Benefits by a Surviving Spouse or 

Child (Including Death Compensation 

if Available); Application for 

Dependency and Indemnity 

Compensation by a Surviving Spouse 

or Child—In-Service Death Only; 

Application for DIC, Survivors Pension, 

and/or Accrued Benefits 

AGENCY: Veterans Benefits 

Administration, Department of Veterans 

Affairs. 

ACTION: Notice. 

SUMMARY: Veterans Benefits 

Administration, Department of Veterans 

Affairs (VA), is announcing an 

opportunity for public comment on the 

proposed collection of certain 

information by the agency. Under the 

Paperwork Reduction Act (PRA) of 

1995, Federal agencies are required to 

publish notice in the Federal Register 

concerning each proposed collection of 

information, including each proposed 

revision of a currently approved 

collection, and allow 60 days for public 

comment in response to the notice. 

DATES: Written comments and 

recommendations on the proposed 

collection of information should be 

received on or before May 24, 2022. 

ADDRESSES: Submit written comments 

on the collection of information through 

Federal Docket Management System 

(FDMS) at www.Regulations.gov or to 

Nancy J. Kessinger, Veterans Benefits 

Administration (20M33), Department of 

Veterans Affairs, 810 Vermont Avenue 

NW, Washington, DC 20420 or email to 

nancy.kessinger@va.gov. Please refer to 

‘‘OMB Control No. 2900–0004’’ in any 

correspondence. During the comment 

period, comments may be viewed online 

through FDMS. 

FOR FURTHER INFORMATION CONTACT: 

Maribel Aponte, Office of Enterprise 

and Integration, Data Governance 

Analytics (008), 1717 H Street NW, 

Washington, DC 20006, (202) 266–4688 

or email maribel.aponte@va.gov. Please 

refer to ‘‘OMB Control No. 2900–0004’’ 

in any correspondence. 

SUPPLEMENTARY INFORMATION: Under the 

PRA of 1995, Federal agencies must 

obtain approval from the Office of 

Management and Budget (OMB) for each 

collection of information they conduct 

or sponsor. This request for comment is 

being made pursuant to Section 

3506(c)(2)(A) of the PRA. 

With respect to the following 

collection of information, VBA invites 

comments on: (1) Whether the proposed 

collection of information is necessary 

for the proper performance of VBA’s 

functions, including whether the 

information will have practical utility; 

(2) the accuracy of VBA’s estimate of the 

burden of the proposed collection of 

information; (3) ways to enhance the 

quality, utility, and clarity of the 

information to be collected; and (4) 

ways to minimize the burden of the 

collection of information on 

respondents, including through the use 

of automated collection techniques or 

the use of other forms of information 

technology. 

Authority: Title 38 U.S.C. 1151; 1310; 

1541; 1542; 5101(a); and 5121. 

Title: 

VA Form no. Title 

21P–534 ............ Application for Dependency and Indemnity Compensation, Survivors Pension and Accrued Benefits by a Surviving Spouse or 

Child (Including Death Compensation if Available). 

21P–534a .......... Application for Dependency and Indemnity Compensation by a Surviving Spouse or Child—In-Service Death Only. 

21P–534EZ ........ Application for DIC, Survivors Pension, and/or Accrued Benefits. 

OMB Control Number: 2900–0004. 

Type of Review: Revision of a 

currently approved collection. 

Abstract: The VA Form 21P–534 is 

used to gather the necessary information 

to determine the eligibility of surviving 

spouses and children for dependency 

and indemnity compensation (DIC), 

death pension, accrued benefits, and 

death compensation. VA Form 21P– 

534a is an abbreviated application for 

DIC that is used only by surviving 

spouses and children of veterans who 

died while on active duty service. The 

VA Form 21P–534EZ is used for the 

Fully Developed Claims (FDC) program 

for pension claims, DIC and accrued 

claims. 

VA Form 21P–534EZ has been 

updated, to include: 

• Removed all Parent’s DIC questions 

from the form as this will be covered 

under the VA Form 21–535, Application 

for Dependency and Indemnity 

Compensation by Parent(s) (Including 

Accrued Benefits and Death 

Compensation When Applicable). 

• Updated instructions. 

• Added an optional use Survivors 

Benefits Application Checklist for 

applicant’s benefit to assist in 

organizing submission of claim. 

• Separated Section I and II to 

include Veteran’s Identification 

Information/Claimant’s Identification 

Information. 

• Removed questions—How many 

times veteran married?/How many times 

claimant married? as regulations allow. 

• Removed mailing address of 

nursing home or facility from Section 


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