25358 Federal Register / Vol. 87, No. 82 / Thursday, April 28, 2022 / Notices 

Estimated Number of Respondents: 

1,200. 

Frequency of Response: Annually. 

Estimated Total Number of Annual 

Responses: 1,200. 

Estimated Time per Response: 2 

hours. 

Estimated Total Annual Burden 

Hours: 2,400 hours. 

6. Title: Credit for Employer-Provided 

Child Care Facilities and Services. 

OMB Control Number: 1545–1809. 

Type of Review: Extension of a 

currently approved collection. 

Description: Employers use Form 

8882 to claim the credit for qualified 

childcare facility and resource and 

referral expenditures. It is part of the 

general business credit. 

Form Number: IRS Form 8882. 

Affected Public: Business or other forprofits; and Individuals or Households. 

Estimated Number of Respondents: 

286. 

Frequency of Response: Annually. 

Estimated Total Number of Annual 

Responses: 286. 

Estimated Time per Response: 3 hours 

41 minutes. 

Estimated Total Annual Burden 

Hours: 1,053. 

7. Title: Coverdell ESA Contribution 

Information. 

OMB Control Number: 1545–1815. 

Type of Review: Extension of a 

currently approved collection. 

Description: Form 5498–ESA is used 

by trustees or issuers of Coverdell 

Education Savings accounts to report 

contributions and rollovers to these 

accounts to beneficiaries. 

Form Number: 5498–ESA. 

Affected Public: Business or other forprofit institutions. 

Estimated Number of Respondents: 

196,600. 

Frequency of Response: Annually. 

Estimated Total Number of Annual 

Responses: 196,600. 

Estimated Time per Response: 7 

minutes. 

Estimated Total Annual Burden 

Hours: 23,592 hours. 

8. Title: Notice of Expatriation and 

Waiver of Treaty Benefits. 

OMB Control Number: 1545–2138. 

Type of Review: Extension of a 

currently approved collection. 

Description: Information used by 

taxpayers to notify payer of expatriation 

so that proper tax treatments is applied 

by payer. The taxpayer is required to file 

this form to obtain any benefit accorded 

by the status. 

Form Number: W–8CE. 

Affected Public: Individuals or 

households. 

Estimated Number of Respondents: 

500. 

Frequency of Response: Annually. 

Estimated Total Number of Annual 

Responses: 500. 

Estimated Time per Response: 5 hours 

41 minutes. 

Estimated Total Annual Burden 

Hours: 2,840. 

9. Title: Section 6708, Failure to 

Maintain List of Advisees with Respect 

to Reportable Transactions. 

OMB Control Number: 1545–2245. 

Type of Review: Extension of a 

currently approved collection. 

Description: This document contains 

final regulations relating to the penalty 

under Internal Revenue Code (IRC) 

section 6708 for failing to make 

available lists of advisees with respect 

to reportable transactions. IRC section 

6708 imposes a penalty upon material 

advisors for failing to make available to 

the Secretary, upon written request, the 

list required to be maintained by IRC 

section 6112 within 20 business days 

after the date of such request. Treasury 

Regulations section 301.6708–1(c)(3)(ii) 

requires a material advisor requesting an 

extension of the 20-business-day period 

to provide certain information to the IRS 

to grant the extension. The final 

regulations primarily affect individuals 

and entities who are material advisors, 

as defined in IRC section 6111. 

Regulation Project Number: TD 9764. 

Affected Public: Individuals or 

Households. 

Estimated Number of Respondents: 5. 

Frequency of Response: On occasion. 

Estimated Total Number of Annual 

Responses: 5. 

Estimated Time per Response: 8 

hours. 

Estimated Total Annual Burden 

Hours: 40. 

10. Title: Funding relief for 

multiemployer defined benefit pension 

plans under the American Rescue Plan 

Act of 2021. 

OMB Control Number: 1545–2300. 

Type of Review: Extension of a 

currently approved collection. 

Description: The American Rescue 

Plan Act of 2021 (ARP), Public Law 

117–2, sections 9701, 9702, and 9703 

provide elective funding relief for 

multiemployer defined benefit pension 

plans to address the continued impact 

of COVID–19. This notice provides 

guidance for sponsors of multiemployer 

defined benefit pension plans on the 

elections under sections 9701 and 9702 

of the ARP Act, and the relief provided 

under section 9703 of the ARP Act, 

relating to Internal Revenue Code (IRC) 

sections 431 and 432. 

Notice Number: 2021–57. 

Affected Public: Business or other forprofit organizations; and Not-for-profit 

organizations. 

Estimated Number of Respondents: 

937. 

Frequency of Response: On occasion. 

Estimated Total Number of Annual 

Responses: 937. 

Estimated Time per Response: 58 

minutes. 

Estimated Total Annual Burden 

Hours: 896. 

Authority: 44 U.S.C. 3501 et seq. 

Molly Stasko, 

Treasury PRA Clearance Officer. 

[FR Doc. 2022–09129 Filed 4–27–22; 8:45 am] 

BILLING CODE 4810–01–P 

DEPARTMENT OF THE TREASURY 

Agency Information Collection 

Activities; Submission for OMB 

Review; Comment Request; Multiple 

Alcohol and Tobacco Tax and Trade 

Bureau Information Collection 

Requests 

AGENCY: Departmental Offices, U.S. 

Department of the Treasury. 

ACTION: Notice. 

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 must be received on 

or before May 31, 2022. 

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 Molly Stasko by emailing 

PRA@treasury.gov, calling (202) 622– 

8922, or viewing the entire information 

collection request at www.reginfo.gov. 

SUPPLEMENTARY INFORMATION: 

Alcohol and Tobacco Tax and Trade 

Bureau (TTB) 

1. Title: Bond for Drawback Under 26 

U.S.C. 5111. 

OMB Control Number: 1513–0116. 

Type of Review: Extension of a 

currently approved collection. 

Description: The IRC authorizes 

drawback (refund) of all but $1.00 per 


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Federal Register / Vol. 87, No. 82 / Thursday, April 28, 2022 / Notices 25359 

gallon of the Federal excise tax paid on 

distilled spirits subsequently used in 

the manufacture of certain nonbeverage 

products such as medicines, food 

products, flavors, and perfumes. 

Manufacturers making such products 

must file claims proving their eligibility 

for drawback, and respondents may file 

such claims either a monthly or a 

quarterly basis. The IRC also authorizes 

the Secretary to require persons filing 

monthly nonbeverage product drawback 

claims to provide a bond to protect the 

revenue. See 26 U.S.C. 5111–5114. TTB 

regulations in parts 17 and 26 require 

monthly claimants to file a bond on TTB 

F 5154.3. The required bond ensures 

repayment of paid claims later found to 

be ineligible for drawback in cases when 

the claimant is unable to repay the taxes 

due. 

Form: TTB F 5154.3. 

Affected Public: Businesses or other 

for-profits; and Individuals or 

Households. 

Estimated Number of Respondents: 

10. 

Frequency of Response: On occasion. 

Estimated Total Number of Annual 

Responses: 10. 

Estimated Time per Response: 24 

minutes. 

Estimated Total Annual Burden 

Hours: 4 hours. 

2. Title: Certificate of Taxpaid 

Alcohol. 

OMB Control Number: 1513–0131. 

Type of Review: Extension of a 

currently approved collection. 

Description: The IRC authorizes 

drawback (refund) of all but $1.00 per 

gallon of the Federal excise tax paid on 

distilled spirits subsequently used in 

the manufacture of certain nonbeverage 

products such as medicines, food 

products, flavors, and perfumes. See 26 

U.S.C. 5111–5114. In addition, 

nonbeverage products produced in the 

United States and then exported are also 

eligible for drawback of all excise taxes 

paid on the distilled spirits used to 

make those products. See 19 U.S.C. 

1313(d). Under the TTB regulations in 

part 17, a respondent may make an 

export drawback claim to U.S. Customs 

and Border Protection (CBP) for the full 

amount of tax paid if they have 

previously made no claim to TTB. 

Alternatively, a respondent may claim 

the remaining $1.00 per proof gallon of 

excise tax paid if they have or will file 

a claim with TTB under 26 U.S.C. 5114. 

When a respondent wishes to make a 

full or partial export drawback claim to 

CBP, they first submit form TTB F 

5100.4, Certificate of Taxpaid Alcohol, 

to TTB, listing the source and amount 

of distilled spirits eligible for drawback 

and the amount of excise taxes claimed. 

TTB verifies the provided information 

and certifies on the form that it has 

issued no previous certificate for the 

described distilled spirits. This is 

necessary to ensure that export 

drawback is provided consistent with 

the relevant statutory provisions. 

Form: TTB F 5100.4. 

Affected Public: Businesses or other 

for-profits. 

Estimated Number of Respondents: 

10. 

Frequency of Response: On occasion. 

Estimated Total Number of Annual 

Responses: 10. 

Estimated Time per Response: 30 

minutes. 

Estimated Total Annual Burden 

Hours: 5 hours. 

Authority: 44 U.S.C. 3501 et seq. 

Molly Stasko, 

Treasury PRA Clearance Officer. 

[FR Doc. 2022–09103 Filed 4–27–22; 8:45 am] 

BILLING CODE 4810–31–P 

DEPARTMENT OF THE TREASURY 

Agency Information Collection 

Activities; Submission for OMB 

Review; Comment Request; Multiple 

Treasury Departmental Offices 

Information Collection Requests 

AGENCY: Departmental Offices, U.S. 

Department of the Treasury. 

ACTION: Notice, request for comment. 

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 must be received on 

or before May 31, 2022. 

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 Molly Stasko by emailing 

PRA@treasury.gov, calling (202) 622– 

8922, or viewing the entire information 

collection request at www.reginfo.gov. 

SUPPLEMENTARY INFORMATION: 

Departmental Offices (DO) 

1. Title: Reporting of International 

Capital and Foreign Currency 

Transactions and Positions. 

OMB Control Number: 1505–0149. 

Type of Review: Extension of a 

currently approved collection. 

Description: 31 CFR part 128 

establishes general guidelines for 

reporting on United States claims on 

and liabilities to foreigners; on 

transactions in securities with 

foreigners; and on the monetary reserves 

of the United States as provided for by 

the International Investment and Trade 

in Services Survey Act and the Bretton 

Woods Agreements Act. In addition, 31 

CFR part 128 establishes general 

guidelines for reporting on the nature 

and source of foreign currency 

transactions of large U.S. business 

enterprises and their foreign affiliates. 

This regulation includes a 

recordkeeping requirement, § 128.5, 

which is necessary to enable the Office 

of International Affairs to verify 

reported information and to secure 

additional information concerning 

reported information as may be 

necessary. The recordkeepers are U.S. 

persons required to file reports covered 

by these regulations. 

Form Number: None. The forms 

prescribed by the Secretary and covered 

by this regulation, § 128.1(c), are 

Treasury International Capital (TIC) 

Forms BC, BL–1, BL–2, BQ–1, BQ–2, 

BQ–3 (1505–0016), CQ–1, CQ–2 (1505– 

0024), D (1505–0199), S (1505–0001), 

SLT (1505–0235) and Treasury Foreign 

Currency Forms FC–1, FC–2, and FC–3 

(1505–0010). 

Affected Public: Businesses and other 

for-profits. 

Estimated Number of Respondents: 

2,063. 

Estimated Total Number of Annual 

Responses: 20,980. 

Estimated Time per Response: 20 

minutes. 

Estimated Total Annual Burden 

Hours: 6,993 hours. 

2. Title: Prohibition on Funding of 

Unlawful Internet Gambling. 

OMB Control Number: 1505–0204. 

Type of Review: Extension without 

change of a current OMB approval. 

Description: The Unlawful Internet 

Gambling Enforcement Act requires the 

Treasury and the Federal Reserve Board 

(the ‘‘Agencies’’) to prescribe 

regulations requiring designated 

payment systems and all participants to 

identify and block unlawful internet 

gambling transactions through the 

establishment of reasonably designated 

policies and procedures. The Agencies 

have published a regulation that 


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