Federal Register / Vol. 87, No. 75 / Tuesday, April 19, 2022 / Notices 23321 

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 14, 2022. 

Kerry L. Dennis, 

Tax Analyst. 

[FR Doc. 2022–08315 Filed 4–18–22; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Requesting 

Comments on Form 8586 

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 public and other Federal 

agencies to take this opportunity to 

comment on information collections, as 

required by the Paperwork Reduction 

Act of 1995. The IRS is soliciting 

comments concerning Form 8586, LowIncome Housing Credit. 

DATES: Written comments should be 

received on or before June 21, 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 

1545–0984 or Low-Income Housing 

Credit in the subject line of the message. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of this collection should be 

directed to LaNita Van Dyke, at 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: 

Low-Income Housing Credit. 

OMB Number: 1545–0984. 

Form Number: 8586. 

Abstract: Internal Revenue Code 

section 42 permits owners of residential 

rental projects providing low-income 

housing to claim a tax credit for part of 

the cost of constructing or rehabilitating 

such low-income housing. Form 8586 is 

used by taxpayers to compute the credit 

and by the IRS to verify that the correct 

credit has been claimed. 

Current Actions: There is no change to 

the burden previously approved. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Individuals or 

households, and businesses, or other 

for-profit organizations. 

Estimated Number of Respondents: 

779. 

Estimated Time per Respondent: 8 

hrs., 48 min. 

Estimated Total Annual Burden 

Hours: 6,855. 

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 

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 14, 2022. 

Andres Garcia Leon, 

Supervisory Tax Analyst. 

[FR Doc. 2022–08325 Filed 4–18–22; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Requesting 

Comments on Form 5304–SIMPLE, 

Form 5305–SIMPLE, and Notice 98–4 

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 5304– 

SIMPLE, Savings Incentive Match Plan 

for Employees of Small Employers 

(SIMPLE)—Not for Use With a 

Designated Financial Institution; Form 

5305–SIMPLE, Savings Incentive Match 

Plan for Employees of Small Employers 

(SIMPLE)—for Use With a Designated 

Financial Institution; Notice 98–4, 

Simple IRA Plan Guidance. 

DATES: Written comments should be 

received on or before June 21, 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 

1545–1502 Form 5304–SIMPLE; Form 

5305–SIMPLE; Notice 98–4,in the 

subject line of the message. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of this collection 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: 

Form 5304–SIMPLE, Savings Incentive 

Match Plan for Employees of Small 

Employers (SIMPLE)—Not for Use With 

a Designated Financial Institution, Form 

5305–SIMPLE; Savings Incentive Match 

Plan for Employees of Small Employers 

(SIMPLE)—for Use With a Designated 

Financial Institution; SIMPLE IRA Plan 

Guidance (Notice 98–4). 


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