27786 Federal Register / Vol. 63, No. 97 /Wednesday, May 20, 1998 / Notices

1040–ES, Estimated Tax for Individuals,

Form 1040–ES (NR), U.S. Estimated Tax

for Nonresident Alien Individuals, and

Form 1040–ES (Espanol),

Contribuciones Federales Estimadas Del

Trabajo Por Cuenta Propia Y Sobre el

Empleo De Empleados Domesticos—

Puerto Rico.

DATES: Written comments should be

received on or before July 20, 1998 to be

assured of consideration.

ADDRESSES: Direct all written comments

to Garrick R. Shear, Internal Revenue

Service, room 5571, 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 Martha R. Brinson,

(202) 622–3869, Internal Revenue

Service, room 5571, 1111 Constitution

Avenue NW., Washington, DC 20224.

SUPPLEMENTARY INFORMATION:

Title: Estimated Tax for Individuals

(Form 1040–ES), U.S. Estimated Tax for

Nonresident Alien Individuals (Form

1040–ES (NR)), and Contribuciones

Federales Estimadas Del Trabajo Por

Cuenta Propia Y Sobre el Empleo De

Empleados Domesticos—Puerto Rico

(Form 1040–ES (Espanol)).

OMB Number: 1545–0087.

Form Number: 1040–ES, 1040–ES

(NR), 1040–ES (Espanol).

Abstract: Form 1040–ES is used by

U.S. citizens and resident aliens to make

estimated tax payments of income (and

self-employment) tax due in excess of

tax withheld. Form 1040–ES (NR) is

used by nonresident aliens to pay any

income tax due in excess of tax

withheld. Form 1040–ES (Espanol) is

printed in Spanish for use in Puerto

Rico and includes payment vouchers for

payment of self-employment tax on a

current basis.

Current Actions: There are no changes

being made to the forms at this time.

Type of Review: Extension of a

currently approved collection.

Affected Public:

Individuals or households.

Estimated Number of Responses:

40,991,991.

Estimated Time Per Response: 2 hr.,

40 min.

Estimated Total Annual Burden

Hours: 109,302,321.

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: May 11, 1998.

Garrick R. Shear,

IRS Reports Clearance Officer.

[FR Doc. 98–13452 Filed 5–19–98; 8:45 am]

BILLING CODE 4830–01–U

DEPARTMENT OF THE TREASURY

Internal Revenue Service

Proposed Collection; Comment

Request for Form 1116

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

1116, Foreign Tax Credit (Individual,

Estate, Trust, or Nonresident Alien

Individual).

DATES: Written comments should be

received on or before July 20, 1998 to be

assured of consideration.

ADDRESSES: Direct all written comments

to Garrick R. Shear, Internal Revenue

Service, room 5571, 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 Martha R. Brinson,

(202) 622–3869, Internal Revenue

Service, room 5571, 1111 Constitution

Avenue NW., Washington, DC 20224.

SUPPLEMENTARY INFORMATION:

Title: Foreign Tax Credit (Individual,

Estate, Trust, or Nonresident Alien

Individual).

OMB Number: 1545–0121.

Form Number: 1116.

Abstract: Form 1116 is used by

individuals (including nonresident

aliens), estates, or trusts who paid

foreign income taxes on U.S. taxable

income, to compute the foreign tax

credit. This information is used by the

IRS to determine if the foreign tax credit

is properly computed.

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: Individuals or

households.

Estimated Number of Respondents:

589,900.

Estimated Time Per Respondent: 5 hr.,

58 min.

Estimated Total Annual Burden

Hours: 3,517,279.

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
Federal Register / Vol. 63, No. 97 /Wednesday, May 20, 1998 / Notices 27787

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: May 8, 1998.

Garrick R. Shear,

IRS Reports Clearance Officer.

[FR Doc. 98–13453 Filed 5–19–98; 8:45 am]

BILLING CODE 4830–01–U

DEPARTMENT OF THE TREASURY

Internal Revenue Service

Proposed Collection; Comment

Request for Form 8736

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

8736, Application for Automatic

Extension of Time To File U.S. Return

for a Partnership, REMIC, or for Certain

Trusts.

DATES: Written comments should be

received on or before July 20, 1998 to be

assured of consideration.

ADDRESSES: Direct all written comments

to Garrick R. Shear, Internal Revenue

Service, room 5571, 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 Martha R. Brinson,

(202) 622–3869, Internal Revenue

Service, room 5571, 1111 Constitution

Avenue NW., Washington, DC 20224.

SUPPLEMENTARY INFORMATION:

Title: Application for Automatic

Extension of Time To File U.S. Return

for a Partnership, REMIC, or for Certain

Trusts.

OMB Number: 1545–1054.

Form Number: 8736.

Abstract: Form 8736 is used by

partnerships, REMICs, and by certain

trusts to request an automatic 3-month

extension of time to file Form 1065,

Form 1066 or Form 1041. Form 8736

contains data needed by the IRS to

determine whether or not a taxpayer

qualifies for such an extension.

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:

36,000.

Estimated Time Per Respondent: 4 hr.,

3 min.

Estimated Total Annual Burden

Hours: 145,800.

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: May 8, 1998.

Garrick R. Shear,

IRS Reports Clearance Officer.

[FR Doc. 98–13454 Filed 5–19–98; 8:45 am]

BILLING CODE 4830–01–U

DEPARTMENT OF THE TREASURY

Internal Revenue Service

Proposed Collection; Comment

Request for Form 8829

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

8829, Expenses for Business Use of Your

Home.

DATES: Written comments should be

received on or before July 20, 1998 to be

assured of consideration.

ADDRESSES: Direct all written comments

to Garrick R. Shear, Internal Revenue

Service, room 5571, 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 Martha R. Brinson,

(202) 622–3869, Internal Revenue

Service, room 5571, 1111 Constitution

Avenue NW., Washington, DC 20224.

SUPPLEMENTARY INFORMATION:

Title: Expenses for Business Use of

Your Home.

OMB Number: 1545–1266.

Form Number: 8829.

Abstract: Internal Revenue Code

section 280A limits the deduction for

business use of a home to the gross

income from the business use minus

certain business deductions. Amounts

not allowed due to the limitations can

be carried over to the following year.

Form 8829 is used to compute the

allowable deduction and any carryover,

and the IRS uses the information to

verify that these amounts are properly

computed.

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: Individuals or

households.

Estimated Number of Respondents:

4,000,000.

Estimated Time Per Respondent: 2 hr.,

35 min.

Estimated Total Annual Burden

Hours: 10,360,000.