Federal Register / Vol. 86, No. 178 / Friday, September 17, 2021 / Notices 51955 

Issued in Washington, DC, on September 

13, 2021 

Erik W. Amend, 

Manager, Executive Office, AUS–10, Federal 

Aviation Administration. 

[FR Doc. 2021–20058 Filed 9–16–21; 8:45 am] 

BILLING CODE 4910–13–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Form 8881 

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 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. The 

IRS is soliciting comments concerning 

Form 8881, Credit for Small Employer 

Pension Plan Startup Costs. 

DATES: Written comments should be 

received on or before November 16, 

2021 to be assured of consideration. 

ADDRESSES: Direct all written comments 

to Kinna Brewington, Internal Revenue 

Service, Room 6526, 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 LaNita Van Dyke, 

(202) 317–6009, at Internal Revenue 

Service, Room 6526, 1111 Constitution 

Avenue NW, Washington, DC 20224, or 

through the internet, at 

Lanita.VanDyke@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Credit for Small Employer 

Pension Plan Startup Costs. 

OMB Number: 1545–1810. 

Form Number: 8881. 

Abstract: Qualified small employers 

use Form 8881 to claim a credit for start 

up costs related to eligible retirement 

plans. Form 8881 implements section 

45E, which provides a credit based on 

costs incurred by an employer in 

establishing or administering an eligible 

employer plan or for the retirementrelated education of employees with 

respect to the plan. The credit is 50% 

of the qualified costs for the tax year, up 

to a maximum credit of $500 for the first 

tax year and each of the two subsequent 

tax years. 

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: 

66,667. 

Estimated Time per Respondent: 3 

hours, 32 minutes. 

Estimated Total Annual Burden 

Hours: 235,335. 

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: August 26, 2021. 

Chakinna B. Clemons, 

Supervisory Tax Analyst. 

[FR Doc. 2021–20070 Filed 9–16–21; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Forms 1065, 1066, 1120, 

1120–C, 1120–F, 1120–H, 1120–ND, 

1120–S,1120–SF,1120–FSC,1120– 

L,1120–PC,1120–REIT,1120–RIC,1120– 

POL, and Related Attachments 

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 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 

(PRA). The IRS is soliciting comments 

on forms used by business entity 

taxpayers: Forms 1065, 1066, 1120, 

1120–C, 1120–F, 1120–H, 1120–ND, 

1120–S, 1120–SF, 1120–FSC, 1120–L, 

1120–PC, 1120–REIT, 1120–RIC, 1120– 

POL; and related attachments to these 

forms (see the Appendix to this notice). 

DATES: Written comments should be 

received on or before November 16, 

2021 to be assured of consideration. 

ADDRESSES: Direct all written comments 

to Paul Adams, Internal Revenue 

Service, Room 6526, 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 Sara Covington, at 

(737)-800–6149, Internal Revenue 

Service, Room 6526, 1111 Constitution 

Avenue NW, Washington, DC 20224, or 

through the internet, at 

Sara.L.Covington@irs.gov. 

SUPPLEMENTARY INFORMATION: Today, 

over 90 percent of all business entity tax 

returns are prepared using software by 

the taxpayer or with preparer assistance. 

These are forms used by business 

taxpayers. These include Forms 1065, 

1066, 1120, 1120–C, 1120–F, 1120–H, 

1120–ND, 1120–S, 1120–SF, 1120–FSC, 

1120–L, 1120–PC, 1120–REIT, 1120–RIC, 

1120–POL, and related schedules, that 

business entity taxpayers attach to their 

tax returns (see Appendix A for this 

notice). In addition, there are numerous 

OMB numbers that report burden 

already included in this OMB number. 

In order to eliminate this duplicative 

burden reporting, 163 OMB numbers are 

being obsoleted. See Appendix B for 

information on the obsoleted OMB 

numbers and the burden that was