[Federal Register Volume 87, Number 104 (Tuesday, May 31, 2022)]
[Notices]
[Pages 32504-32506]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2022-11609]


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DEPARTMENT OF THE TREASURY


Agency Information Collection Activities; Submission for OMB 
Review; Comment Request; Multiple Internal Revenue Service Information 
Collection Requests

AGENCY: Departmental Offices, U.S. Department of the Treasury.

ACTION: Notice.

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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 should be received on or before June 30, 2022 to be 
assured of consideration.

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 Spencer W. Clark by emailing <a href="/cdn-cgi/l/email-protection#2777756667535542465452555e09404851"><span class="__cf_email__" data-cfemail="d585879495a1a7b0b4a6a0a7acfbb2baa3">[email protected]</span></a>, calling 
(202) 927-5331, or viewing the entire information collection request at 
www.reginfo.gov.

SUPPLEMENTARY INFORMATION:

Internal Revenue Service (IRS)

    1. Title: U.S. Income Tax Return for Estates and Trusts.
    OMB Control Number: 1545-0092.
    Type of Review: Revision of a currently approved collection.
    Description: IRC section 6012 requires that an annual income tax 
return be filed for estates and trusts. The data is used by the IRS to 
determine that the estates, trusts, and beneficiaries filed the proper 
returns and paid the correct tax. Public Law 115-97, section 14103 has 
a retroactive effective date of 2017. In order for taxpayers to fulfill 
their filing obligations and report the correct amount of tax under 
Section 14103, the IRS developed FAQs to alert taxpayers how and where 
to report this income on their tax return. A critical part of this 
effort includes alerting taxpayers of their filing obligations and 
educating them on how and where this would be reported. The data will 
be utilized by the IRS to ensure that the correct amount of tax is 
paid.
    Form: IRS Form 1041 and associated schedules.
    Affected Public: Businesses or other for-profits; and Individuals 
and households.
    Estimated Number of Respondents: 10,492,023.
    Frequency of Response: Annually.
    Estimated Total Number of Annual Responses: 10,492,023.
    Estimated Time per Response: 1 hour to 75 hours.
    Estimated Total Annual Burden Hours: 333,541,340.
    2. Title: Passive Activity Credit Limitations.
    OMB Control Number: 1545-1034.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: Under Internal Revenue Code section 469, credits from 
passive activities, to the extent they do not exceed the tax 
attributable to net passive income, are not allowed, Form 8582-CR is 
used to figure the passive activity credit allowed and the amount of 
credit to be reported on the tax return.
    Form: IRS Form 8582-CR.
    Affected Public: Businesses or other for-profits; and Individuals 
and households.
    Estimated Number of Respondents: 300,000.
    Frequency of Response: Annually.
    Estimated Total Number of Annual Responses: 300,000.

[[Page 32505]]

    Estimated Time per Response: 7 hours 53 minutes.
    Estimated Total Annual Burden Hours: 2,370,600 hours.
    3. Title: Notice of Plan Merger or Consolidation, Spinoff, or 
Transfer of Plan Assets or Liabilities, Notice of Qualified Separate 
Lines of Business.
    OMB Control Number: 1545-1225.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: Internal Revenue Code section 6058(b) requires plan 
administrators to notify IRS of any plan mergers, consolidations, 
spinoffs, or transfers of plan assets or liabilities to another plan. 
Code section 414(r) requires employers to notify IRS of separate lines 
of business for their deferred compensation plans. Form 5310-A is used 
to make these notifications.
    Form: IRS Form 5310-A.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 694.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 694.
    Estimated Time per Response: 10 hours 35 minutes.
    Estimated Total Annual Burden Hours: 7,347.
    4. Title: Qualifying Advanced Coal Project Program.
    OMB Control Number: 1545-2003.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: This notice establishes the qualifying advanced coal 
project program under Sec.  48A of the Internal Revenue Code. The 
notice provides the time and manner for a taxpayer to apply for an 
allocation of qualifying advanced coal project credits and, once the 
taxpayer has received this allocation, the time and manner for the 
taxpayer to file for a certification of its qualifying advanced coal 
project.
    Affected Public: Businesses and other for-profit organizations.
    Regulation Project Number: Notice 2007-52.
    Estimated Number of Respondents: 45.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 45.
    Estimated Time per Response: 110 hours.
    Estimated Total Annual Burden Hours: 4,950.
    5. Title: Qualified Plug-in Electric Drive Motor Vehicle Credit.
    OMB Control Number: 1545-2137.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: Notice 2009-54 sets forth interim guidance, pending 
the issuance of regulations, relating to the qualified plug-in electric 
drive motor vehicle credit under section 30D of the Internal Revenue 
Code, as in effect for vehicles acquired after December 31, 2009. 
Notice 2012-54 modifies Notice 2009-89, by providing a new address to 
which a vehicle manufacturer (or, in the case of a foreign vehicle 
manufacturer, its domestic distributor) must send vehicle 
certifications and quarterly reports under Notice 2009-89.
    Form 8936 is used for tax years beginning after 2008, to figure the 
credit for qualified plug-in electric drive motor vehicles placed in 
service during your tax year. The credit attributable to depreciable 
property (vehicle used for business or investment purposes) is treated 
as a general business credit. Any credit not attributable to 
depreciable property is treated as a personal credit.
    Affected Public: Businesses or other for-profits; Not-for-profit 
Institutions; and Individuals and households.
    Estimated Number of Respondents: 512.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 512.
    Estimated Time per Response: 5.35, 23.33 hours.
    Estimated Total Annual Burden Hours: 2,955.
    6. Title: Validating Your TIN and Reasonable Cause.
    OMB Control Number: 1545-2144.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: Internal Revenue Code (IRC) section 6039E requires 
individuals to provide certain information with their application for a 
U.S. passport or with their application for permanent U.S. residence. 
Letter 4318 is sent to the individual when the taxpayer identification 
number (TIN) on the application is missing or invalid, informing the 
individual about the IRC provisions, proposed penalty, and instructions 
to correct the information on the application. Form 13997 is an 
attachment to the letter and is used to provide the IRS with a valid 
TIN, a written statement of reasonable cause, or an explanation from 
the individual as to why they don't have a TIN.
    Form: IRS Form 13997.
    Affected Public: Individuals and households.
    Estimated Number of Respondents: 2,000.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 2,000.
    Estimated Time per Response: 1 hour 5 minutes.
    Estimated Total Annual Burden Hours: 2,160.
    7. Title: Electronic Tax Administration Advisory Committee 
Membership.
    OMB Control Number: 1545-2231.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: The Internal Revenue Service Restructuring and Reform 
Act of 1998 (RRA 98) authorized the creation of the Electronic Tax 
Administration Advisory Committee (ETAAC). ETAAC has a primary duty of 
providing input to the Internal Revenue Service (IRS) on its strategic 
plan for electronic tax administration. Accordingly, ETAAC's 
responsibilities involve researching, analyzing and making 
recommendations on a wide range of electronic tax administration 
issues.
    Affected Public: Businesses or other for-profit organizations.
    Estimated Number of Respondents: 31.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 31.
    Estimated Time per Response: 1 hour 30 minutes.
    Estimated Total Annual Burden Hours: 47.
    8. Title: Notice Regarding Certain Church Plan Clarifications under 
Section 336 of the PATH Act.
    OMB Control Number: 1545-2279.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: Notice 2018-81 describes the manner in which taxpayers 
notify the Internal Revenue Service (IRS) of revocation of an election 
to aggregate or disaggregate certain church-related organizations from 
treatment as a single employer under section 414(c)(2)(C)and(D). 
Churches and church-related organizations are allowed to make elections 
to aggregate or disaggregate for this purpose under section 
414(c)(2)(C) and (D), which were added to the Code by section 336(a) of 
the Protecting Americans from Tax Hikes Act of 2015 (Pub. L. 114-113 
(129 Stat. 2242 (2015)) (PATH Act).
    Affected Public: Not-for-profit Institutions.
    Estimated Number of Respondents: 3
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 3
    Estimated Time per Response: 2 hours.
    Estimated Total Annual Burden Hours: 6 hours.

[[Page 32506]]

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

Spencer W. Clark,
Treasury PRA Clearance Officer.
[FR Doc. 2022-11609 Filed 5-27-22; 8:45 am]
BILLING CODE 4830-01-P


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