[Federal Register Volume 63, Number 111 (Wednesday, June 10, 1998)]
[Notices]
[Pages 31835-31836]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 98-15345]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Form 3903

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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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 3903, Moving Expenses.

DATES: Written comments should be received on or before August 10, 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: Moving Expenses.
    OMB Number: 1545-0062.
    Form Number: 3903.
    Abstract: Internal Revenue Code section 217 requires itemization of 
various allowable moving expenses. Form 3903 is used to compute the 
moving expense deduction and is filed with Form 1040 by individuals 
claiming employment related moves. The data is used to help verify that 
the expenses are deductible and that the deduction is computed 
correctly.
    Current Actions: Forms 3903 and 3903-F are being combined to reduce 
duplication and to simplify the filing procedure, requiring only one 
form to compute deductible moving expenses for moves both inside the 
U.S. and outside the U.S. The lines on the prior version of Form 3903 
dealing with the distance test have been moved to the instructions as a 
worksheet and the line numbers on the form have been changed 
accordingly. Instructions have been added to reflect the fact that the 
form can be used for moves inside and outside the U.S. Also, 
instructions have been added relating to Form 2555,

[[Page 31836]]

Foreign Earned Income, and storage expenses for moves outside the U.S.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals or households.
    Estimated Number of Respondents: 678,678.
    Estimated Time Per Respondent: 1 hr., 8 min.
    Estimated Total Annual Burden Hours: 773,693.
    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: June 3, 1998.
Garrick R. Shear,
IRS Reports Clearance Officer.
[FR Doc. 98-15345 Filed 6-9-98; 8:45 am]
BILLING CODE 4830-01-U