Federal Register / Vol. 86, No. 178 / Friday, September 17, 2021 / Notices 51965 

(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. 2021–20069 Filed 9–16–21; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Form 1099–G 

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. 

Currently, the IRS is soliciting 

comments concerning Form 1099–G, 

Certain Government Payments. 

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, 

at (202) 317–6009, Internal Revenue 

Service, Room 6526, 1111 Constitution 

Avenue NW, Washington, DC 20224, or 

through the internet at 

Lanita.VanDyke@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Certain Government Payments. 

OMB Number: 1545–0120. 

Form Number: 1099–G. 

Abstract: Form 1099–G is used to 

report government payments such as 

unemployment compensation, state and 

local income tax refunds, credits, or 

offsets, reemployment trade adjustment 

assistance (RTAA) payments, taxable 

grants, agricultural payments, or for 

payments received on a Commodity 

Credit Corporation (CCC) loan. 

Current Actions: There are no changes 

made to the form, this submission is for 

renewal purposes only. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Federal, state, local 

or tribal governments. 

Estimated Number of Responses: 

82,364,600. 

Estimated Time per Response: .3 

hours. 

Estimated Total Annual Burden 

Hours: 24,709,380. 

The following paragraph applies to 

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. 2021–20068 Filed 9–16–21; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for TD 8352 and TD 8531 

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. 

Currently, the IRS is soliciting 

comments concerning TD 8352 (temp & 

final) Final Regulations Under Sections 

382 and 383 of the Internal Revenue 

Code of 1986; Pre-change Attributes; TD 

8531—Final Regulations Under Section 

382. 

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, Internal Revenue 

Service, Room 6526, 1111 Constitution 

Avenue NW, Washington, DC 20224, or 

through the internet at 

Lanita.VanDyke@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: TD 8352 (temp & final) Final 

Regulations Under Sections 382 and 383 

of the Internal Revenue Code of 1986; 

Pre-change Attributes; TD 8531—Final 

Regulations Under Section 382. 

OMB Number: 1545–1120. 

Abstract: (TD 8352) These regulations 

require reporting by a corporation after 

it undergoes an ‘‘ownership change’’ 

under Code sections 382 and 383. 

Corporations required to report under 

these regulations include those with 

capital loss carryovers and excess 

credits. (TD 8531) These regulations 

provide rules for the treatment of 

options under Code section 382 for 

purposes of determining whether a 

corporation undergoes an ownership 

change. The regulation allows for 

certain elections for corporations whose 

stock is subject to options. 

Current Actions: There is no change to 

these existing regulations.