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[Federal Register Volume 89, Number 244 (Thursday, December 19, 2024)]
[Notices]
[Pages 103930-103931]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2024-30254]

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DEPARTMENT OF THE TREASURY

Agency Information Collection Activities; Submission for OMB 
Review; Comment Request; Multiple Internal Revenue Service (IRS) 
Information Collection Requests

AGENCY: Departmental Offices, U.S. Department of the Treasury.

ACTION: Notice.

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SUMMARY: The Department of the Treasury will submit the following 
information collection requests to the Office of Management and Budget 
(OMB) for review and clearance in accordance with the Paperwork 
Reduction Act of 1995, on or after the date of publication of this 
notice. The public is invited to submit comments on these requests.

DATES: Comments should be received on or before January 21, 2025 to be 
assured of consideration.

ADDRESSES: Written comments and recommendations for the proposed 
information collection should be sent within 30 days of publication of 
this notice to www.reginfo.gov/public/do/PRAMain. Find this particular 
information collection by selecting ``Currently under 30-day Review--
Open for Public Comments'' or by using the search function.

FOR FURTHER INFORMATION CONTACT: Copies of the submissions may be 
obtained from Melody Braswell by emailing [email protected], calling 
(202) 622-1035, or viewing the entire information collection request at 
www.reginfo.gov.

SUPPLEMENTARY INFORMATION:

Internal Revenue Service (IRS)

    1. Title: Simplified Employee Pension--Individual Retirement 
Accounts Contribution Agreement.
    OMB Number: 1545-0499.
    Document Number: 5305-SEP.
    Abstract: Form 5305-SEP is used by an employer to make an agreement 
to provide benefits to all employees under a Simplified Employee 
Pension (SEP) described in Internal Revenue Code section 408(k). This 
form is not to be filed with the IRS but is to be retained in the 
employer's records as proof of establishing a SEP and justifying a 
deduction for contributions to the SEP.
    Current Actions: There are no changes to the burden previously 
approved by OMB. This request is to extend the current approval for 
another 3 years.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business and other for-profit organizations.

[[Page 103931]]

    Estimated Number of Respondents: 100,000.
    Estimated Time per Respondent: 4 hrs., 57 min.
    Estimated Total Annual Burden Hours: 495,000.
    2. Title: Internal Revenue Service Advisory Council Membership 
Application.
    OMB Number: 1545-1791.
    Form Number: 12339.
    Abstract: The Federal Advisory Committee Act (FACA) requires that 
committee membership be balanced in terms of points of view represented 
and the functions to be performed. As a result, members of specific 
committees often have both the expertise and professional skills that 
parallel the program responsibilities of their sponsoring agencies. 
Selection of committee members is based on the FACA's requirements and 
the potential member's background and qualifications. Therefore, an 
application is needed to ascertain the desired skills set for 
membership. The IRS will also use the information to perform Federal 
income tax, background, and practitioner checks as required of all 
members and applicants to the Committee or Council. Information 
provided will be used to qualify or disqualify individuals to serve as 
members.
    Current Actions: Minor changes were made to form 12239 that 
included in part 1--there are now 6 check boxes instead of 5, and Part 
V--a check box has been added. Changes to the burden estimates are due 
to the most current filing data.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals or households.
    Estimated Number of Respondents: 100.
    Estimated Time per Response: 1 hr. 30 min.
    Estimated Total Annual Burden Hours: 150.
    3. Title: Consumer Cooperative Exemption Application.
    OMB Number: 1545-1941.
    Form Number: 3491.
    Abstract: A cooperative uses Form 3491 to apply for exemption from 
filing Form 1099-PATR, Taxable Distributions received from 
Cooperatives. Form 1099-PATR is used to report patronage distributions 
of $10 or more to a recipient during the calendar year.
    Current Actions: There is no change to the paperwork burden 
previously approved by OMB.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit, individuals or 
households, and farms.
    Estimated Number of Respondents: 200.
    Estimated Time per Response: 44 min.
    Estimated Total Annual Burden Hours: 148 hours.
    4. Title: Employee Retention Credit for Employers Affected by 
Qualified Disaster.
    OMB Number: 1545-1978.
    Form Number: Form 5884-A.
    Abstract: Form 5884-A is used to figure certain credits for 
disaster area employers. These credits typically include employee 
retention credits for eligible employers who conducted an active trade 
or business in certain disaster areas. The credit is equal to 40 
percent of qualified wages for each eligible employee (up to a maximum 
of $6,000 in qualified wages per employee). The estimates in this 
notice are for estates and trusts filing Form 5884-A.
    Current Actions: There is no change to the burden previously 
approved by OMB. However, the estimated number of responses was reduced 
to eliminate duplication of burden estimates. The estimated burden for 
individuals filing Form 5884-A is approved under OMB control number 
1545-0074, and the estimated burden for businesses filing Form 5884-A 
is approved under OMB control number 1545-0123.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit organizations, and 
farms.
    Estimated Number of Respondents: 120.
    Estimated Time per Respondent: 2.55 hours.
    Estimated Total Annual Burden Hours: 306.
    Authority: 44 U.S.C. 3501 et seq.

Melody Braswell,
Treasury PRA Clearance Officer.
[FR Doc. 2024-30254 Filed 12-18-24; 8:45 am]
BILLING CODE 4830-01-P
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