23322 Federal Register / Vol. 87, No. 75 / Tuesday, April 19, 2022 / Notices 

OMB Number: 1545–1502. 

Form Number: Form 5304–SIMPLE, 

Form 5305–SIMPLE, and Notice 98–4. 

Abstract: Form 5304–SIMPLE is a 

model SIMPLE IRA agreement that was 

created to be used by an employer to 

permit employees who are not using a 

designated financial institution to make 

salary reduction contributions to a 

SIMPLE IRA described in Internal 

Revenue Code section 408(p). Form 

5305–SIMPLE is also a model SIMPLE 

IRA agreement, but it is for use with a 

designated financial institution. Notice 

98–4 provides guidance for employers 

and trustees regarding how they can 

comply with the requirements of Code 

section 408(p) in establishing and 

maintaining a SIMPLE IRA, including 

information regarding the notification 

and reporting requirements under Code 

section 408. 

Current Actions: There are no changes 

to the forms at this time. 

Type of Review: Extension of a 

currently approved collection. 

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

institutions, and individuals. Estimated 

Number of Respondents: 600,000. 

Estimated Time per Respondent: 3 

hours, 31 minutes. 

Estimated Total Annual Burden 

Hours: 2,113,000. 

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 14, 2022. 

Andres Garcia Leon, 

Supervisory Tax Analyst. 

[FR Doc. 2022–08327 Filed 4–18–22; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Form 7004 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice and request for 

comments. 

SUMMARY: The Department of the 

Treasury, 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 information 

collections, as required by the 

Paperwork Reduction Act of 1995. The 

IRS is soliciting comments concerning 

Form 7004, Application for Automatic 

Extension of Time To File Certain 

Business Income Tax, Information, and 

Other Returns. 

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 

1545–0233 or Application for Automatic 

Extension of Time To File Certain 

Business Income Tax, Information, and 

Other Returns 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: Application for Automatic 

Extension of Time To File Certain 

Business Income Tax, Information, and 

Other Returns. 

OMB Number: 1545–0233. 

Form Number: 7004. 

Abstract: Form 7004 is used by 

corporations and certain nonprofit 

institutions to request an automatic 

extension of time to file their income tax 

returns. The information is needed by 

IRS to determine whether Form 7004 

was timely filed so as not to impose a 

late filing penalty in error and also to 

ensure that the proper amount of tax 

was computed and deposited. 

Current Actions: There are no changes 

being made to this form at this time. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Businesses or other 

for-profit organizations and non-profit 

institutions. 

Estimated Number of Respondents: 

1,818,037. 

Estimated Time Per Respondent: 6 hr., 

46 min. 

Estimated Total Annual Burden 

Hours: 12,326,291. 

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 14, 2022. 

Andres Garcia Leon, 

Supervisory Tax Analyst. 

[FR Doc. 2022–08324 Filed 4–18–22; 8:45 am] 

BILLING CODE 4830–01–P 


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