25568 Federal Register / Vol. 87, No. 83 / Friday, April 29, 2022 / Notices 

Certificate of Payment of Foreign Death 

Tax. 

DATES: Written comments should be 

received on or before June 28, 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 Number 1545–0260—Certificate 

of Payment of Foreign Death Tax’’ in the 

subject line of the message. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of this collection should be 

directed to Martha R. Brinson, at (202) 

317–5753, or at Internal Revenue 

Service, Room 6526, 1111 Constitution 

Avenue NW, Washington, DC 20224, or 

through the internet at 

Martha.R.Brinson@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Certificate of Payment of 

Foreign Death Tax. 

OMB Number: 1545–0260. 

Form Number: 706–CE. 

Abstract: Form 706–CE is used by the 

executors of estates to certify that 

foreign death taxes have been paid so 

that the estate may claim the foreign 

death tax credit allowed by Internal 

Revenue Code section 2014. The 

information is used by IRS to verify that 

the proper credit has been claimed. 

Current Actions: There are no changes 

being made to the form at this time. 

Type of Review: Extension of a 

previously approved collection. 

Affected Public: Individual or 

households. 

Estimated Number of Responses: 

2,250. 

Estimated Time per Response: 1 hour, 

44 minutes. 

Estimated Total Annual Burden 

Hours: 3,870 hours. 

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. Comments 

will be 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 has 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 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 21, 2022. 

Martha R. Brinson, 

Tax Analyst. 

[FR Doc. 2022–09176 Filed 4–28–22; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Form 1099–MISC 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice and request for 

comments. 

SUMMARY: The Internal Revenue Service 

(IRS), 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 

Miscellaneous Information. 

DATES: Written comments should be 

received on or before June 28, 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 Number 1545–0115— 

Miscellaneous Information’’ in the 

subject line of the message. 

FOR FURTHER INFORMATION: Requests for 

additional information or copies of this 

collection should be directed to Martha 

R. Brinson, at (202) 317–5753, or at 

Internal Revenue Service, Room 6526, 

1111 Constitution Avenue NW, 

Washington, DC 20224, or through the 

internet at Martha.R.Brinson@irs.gov. 

SUPPLEMENTARY INFORMATION:

Title: Miscellaneous Information. 

OMB Number: 1545–0115. 

Form Number: 1099–MISC. 

Abstract: Form 1099–MISC is used by 

payers to report payments of $600 or 

more of rents, prizes and awards, 

medical and health care payments, 

nonemployee compensation, and crop 

insurance proceeds, $10 or more of 

royalties, any amount of fishing boat 

proceeds, certain substitute payments, 

golden parachute payments, and an 

indication of direct sales of $5,000 or 

more. 

Current Actions: There are no changes 

to the paperwork burden previously 

approved by OMB. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Business or other forprofit organizations. 

Estimated Number of Respondents: 

99,447,800. 

Estimated Time per Respondent: 18 

minutes. 

Estimated Total Annual Burden 

Hours: 30,828,818. 

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. Comments 

will be 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 has 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 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 21, 2022. 

Martha R. Brinson, 

Tax Analyst. 

[FR Doc. 2022–09175 Filed 4–28–22; 8:45 am] 

BILLING CODE 4830–01–P 


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