22628 Federal Register / Vol. 87, No. 73 / Friday, April 15, 2022 / Notices 

Service, Room 6526, 1111 Constitution 

Avenue NW, Washington, DC 20224, or 

by email to omb.unit@irs.gov. Please 

reference the information collection’s 

‘‘OMB number 1545–0865’’ in the 

Subject line. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of the form and instructions 

should be directed to Sara Covington, 

(202–317–4542), Internal Revenue 

Service, Room 6526, 1111 Constitution 

Avenue NW, Washington, DC 20224, or 

through the internet at 

Sara.L.Covington@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Material Advisor Disclosure 

Statement. 

OMB Number: 1545–0865. 

Form Numbers: 8918. 

Abstract: Internal Revenue Code (IRC) 

6111 requires a sub-set of promoters 

called ‘‘material advisors’’ to disclose 

information about the promotion of 

certain types of transactions called 

‘‘reportable transactions.’’ Material 

advisors to any reportable transaction 

must disclose certain information about 

the reportable transaction by filing a 

Form 8918 with the IRS. Material 

advisors who file a Form 8918 will 

receive a reportable transaction number 

from the IRS. Material advisors must 

provide the reportable transaction 

number to all taxpayers and material 

advisors for whom the material advisor 

acts as a material advisor. Form 8918 

has been redesigned with 2D Barcodes 

Placed on Page 4, which will be 

submitted with the rest of the form. 2D 

Barcodes are capable of capturing a vast 

amount of information, relieving 

material advisors of the need to submit 

attachments to ensure all required 

information is provided. 

Current Actions: There are no changes 

being made to the form at this time. 

Type of Review: Revision of a 

currently approved collection. 

Affected Public: Business or other forprofit organizations and individuals or 

households. 

Estimated Number of Respondents: 

2,279. 

Estimated Time per Respondent: 16 

hrs., 30 minutes. 

Estimated Total Annual Burden 

Hours: 37,627. 

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: April 12, 2022. 

Sara L. Covington, 

IRS Tax Analyst. 

[FR Doc. 2022–08147 Filed 4–14–22; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Patient Protection and 

Affordable Care Act Patient Protection 

Notice. 

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 continuing 

information collections, as required by 

the Paperwork Reduction Act of 1995. 

The IRS is soliciting comments 

concerning patient protection and 

affordable care. 

DATES: Written comments should be 

received on or before June 14, 2022 to 

be assured of consideration 

ADDRESSES: Direct all written comments 

to Andres Garcia, Internal Revenue 

Service, Room 6526, 1111 Constitution 

Avenue NW, Washington, DC 20224, or 

by email to omb.unit@irs.gov. Include 

OMB control number 1545–2181 or 

Patient Protection and Affordable Care 

Act Patient Protection Notice, in the 

subject line of the message. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of the form should be directed to 

Kerry Dennis at (202) 317–5751, or at 

Internal Revenue Service, Room 6526, 

1111 Constitution Avenue NW, 

Washington DC 20224, or through the 

internet, at Kerry.L.Dennis@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Patient Protection and 

Affordable Care Act Patient Protection 

Notice. 

OMB Number: 1545–2181. 

Regulation Project Number: T.D. 9951. 

Abstract: The Patient Protection 

Notice is used by health plan sponsors 

and issuers to notify certain individuals 

of their right to (1) choose a primary 

care provider or a pediatrician when a 

plan or issuer requires participants or 

subscribers to designate a primary care 

physician; or (2) obtain obstetrical or 

gynecological care without prior 

authorization. 

Current Actions: There is no change to 

the existing collection. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Business or other forprofit; not-for profit organizations. 

Estimated Number of Respondents: 

11,241. 

Estimated Number of Responses: 

148,181. 

Estimated Time per Respondent: 1 

minute. 

Estimated Total Annual Burden 

Hours: 2,810 hours. 

The following paragraph applies to all 

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 if 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 


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Federal Register / Vol. 87, No. 73 / Friday, April 15, 2022 / Notices 22629 

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: April 11, 2022. 

Kerry L. Dennis, 

Tax Analyst. 

[FR Doc. 2022–08081 Filed 4–14–22; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Requesting 

Comments on Schedule E (Form 1040) 

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 Schedule E (Form 

1040), Supplemental Income and Loss. 

DATES: Written comments should be 

received on or before June 14, 2022 to 

be assured of consideration. 

ADDRESSES: Direct all written comments 

to Andres Garcia, Internal Revenue 

Service, Room 6526, 1111 Constitution 

Avenue NW, Washington, DC 20224, or 

by email to omb.unit@irs.gov. Include 

OMB Control No. 1545–1972 in the 

subject line of the message. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of this collection should be 

directed to Jon Callahan, (737) 800– 

7639, at Internal Revenue Service, Room 

6526, 1111 Constitution Avenue NW, 

Washington, DC 20224, or through the 

internet at jon.r.callahan@irs.gov. 

SUPPLEMENTARY INFORMATION: The IRS is 

currently seeking comments concerning 

the following information collection 

tools, reporting, and record-keeping 

requirements: 

Title: Supplemental Income and Loss. 

OMB Number: 1545–1972. 

Form Number: Schedule E (Form 

1040). 

Abstract: Pursuant to Internal 

Revenue Code (IRC) section 6012(b) and 

Treasury Regulations section 1.6012–3, 

fiduciaries file tax returns for estates 

and trusts using Form 1041. Filers of 

Form 1041 use Schedule E (Form 1040) 

to report income and loss from rental 

real estate, royalties, partnerships, S 

corporations, estates, trusts, and 

residual interests in real estate mortgage 

investment conduits (REMICs). 

Current Actions: There is no change to 

the existing collection. However, the 

estimated number of responses has 

increased based on the most current 

filing data. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Business or other forprofit organizations. 

Estimated Number of Responses: 

832,395. 

Estimated Time per Respondent: 9 

hours, 56 minutes. 

Estimated Total Annual Burden 

Hours: 8,274,006. 

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: April 12, 2022. 

Jon R. Callahan, 

Tax Analyst. 

[FR Doc. 2022–08100 Filed 4–14–22; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Requesting 

Comments on TD 8400, Taxation of 

Gain or Loss From Certain 

Nonfunctional Currency Transactions 

(Section 988 Transactions) 

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 Treasury 

Decision (TD) 8400, Taxation of Gain or 

Loss from Certain Nonfunctional 

Currency Transactions (Section 988 

Transactions). 

DATES: Written comments should be 

received on or before June 14, 2022 to 

be assured of consideration. 

ADDRESSES: Direct all written comments 

to Andres Garcia, Internal Revenue 

Service, Room 6526, 1111 Constitution 

Avenue NW, Washington, DC 20224, or 

by email to omb.unit@irs.gov. Include 

OMB Control No. 1545–1131 in the 

subject line of the message. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of this collection should be 

directed to Jon Callahan, (737) 800– 

7639, at Internal Revenue Service, Room 

6526, 1111 Constitution Avenue NW, 

Washington, DC 20224, or through the 

internet at jon.r.callahan@irs.gov. 

SUPPLEMENTARY INFORMATION: The IRS is 

currently seeking comments concerning 

the following information collection 

tools, reporting, and record-keeping 

requirements: 

Title: TD 8400—Taxation of Gain or 

Loss from Certain Nonfunctional 

Currency Transactions (Section 988 

Transactions). 

OMB Number: 1545–1131. 

Regulation Project Number: TD 8400. 

Abstract: This document contains 

previously approved final regulations 

regarding the taxation of gain or loss 


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