32504 Federal Register / Vol. 87, No. 104 / Tuesday, May 31, 2022 / Notices 

Approved: May 25, 2022. 

Kerry L. Dennis, 

Tax Analyst. 

[FR Doc. 2022–11619 Filed 5–27–22; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Agency Information Collection 

Activities; Submission for OMB 

Review; Comment Request; Report of 

Transportation of Currency or 

Monetary Instruments 

AGENCY: Departmental Offices, 

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 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 PRA@treasury.gov, calling 

(202) 927–5331, or viewing the entire 

information collection request at 

www.reginfo.gov. 

SUPPLEMENTARY INFORMATION: 

Financial Crimes Enforcement Network 

(FinCEN) 

Title: Report of Transportation of 

Currency or Monetary Instruments. 

OMB Control Number: 1506–0014. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Description: 31 U.S.C. 5316 requires, 

with limited exceptions, that a person, 

or an agent or bailee of the person, file 

a report when the person, agent, or 

bailee knowingly: (i) Transports, is 

about to transport, or has transported 

monetary instruments of more than 

$10,000 at one time from a place in the 

United States to or through a place 

outside the United States, or to a place 

in the United States from or through a 

place outside the United States; or (ii) 

receives monetary instruments of more 

than $10,000 at one time transported 

into the United States from or through 

a place outside the United States. The 

regulations implementing this statutory 

requirement are found at 31 CFR 

1010.340. 

Form: FinCEN 105. 

Affected Public: Individuals and 

households, Businesses or other forprofits. 

Estimated Number of Respondents: 

184,709. 

Frequency of Response: On occasion. 

Estimated Total Number of Annual 

Responses: 184,709. 

Estimated Time per Response: 16 

minutes. 

Estimated Total Annual Burden 

Hours: 49,751. 

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

Spencer W. Clark, 

Treasury PRA Clearance Officer. 

[FR Doc. 2022–11637 Filed 5–27–22; 8:45 am] 

BILLING CODE 4810–02–P 

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. 

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 PRA@treasury.gov, 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. 


khammond on DSKJM1Z7X2PROD with NOTICES
Federal Register / Vol. 87, No. 104 / Tuesday, May 31, 2022 / Notices 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 § 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. 


khammond on DSKJM1Z7X2PROD with NOTICES
32506 Federal Register / Vol. 87, No. 104 / Tuesday, May 31, 2022 / Notices 

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 

DEPARTMENT OF THE TREASURY 

Agency Information Collection 

Activities; Proposed Collection; 

Comment Request; RESTORE Act 

Grants 

AGENCY: Departmental Offices, 

Department of the 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 comment on 

revisions to an existing information 

collection, as required by the Paperwork 

Reduction Act of 1995. The Office of the 

Fiscal Assistant Secretary, within the 

Department of the Treasury, is soliciting 

comments concerning the application, 

reports, and recordkeeping for the Direct 

Component and the Centers of 

Excellence Research Grants Programs 

under the Resources and Ecosystems 

Sustainability, Tourist Opportunities, 

and Revived Economies of the Gulf 

Coast States Act of 2012 (RESTORE 

Act). The information collections 

contained in this final rule are being 

added to the information collection for 

RESTORE Act grants, including 

Treasury’s final rule titled Regulation 

Regarding Nondiscrimination on the 

Basis of Race, Color, or National Origin 

in Programs or Activities Receiving 

Federal Financial Assistance from the 

Department of the Treasury, which 

implements Title VI of the Civil Rights 

Act of 1964. 

DATES: Written comments must be 

received on or before August 1, 2022 to 

be assured of consideration. 

ADDRESSES: Send comments regarding 

the burden estimate, or any other aspect 

of the information collection, including 

suggestions for reducing the burden, by 

electronic mail to restoreact@

treasury.gov. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information 

should be directed to Bridget CottiRausch at 202–923–0467 in the Office of 

Gulf Coast Restoration, by electronic 

mail to restoreact@treasury.gov, or 

viewing the entire information 

collection request at https://

home.treasury.gov/policy-issues/ 

financial-markets-financial-institutionsand-fiscal-service/restore-act. 

SUPPLEMENTARY INFORMATION: 

Title: Application, Reports, and 

Recordkeeping for the Direct 

Component and the Centers of 

Excellence Research Grants Program 

under the RESTORE Act. 

OMB Control Number: 1505–0250. 

Type of Review: Revision of a 

currently approved collection. 

Description: The Department of the 

Treasury administers the Direct 

Component and the Centers of 

Excellence Research Grants Program 

authorized under the RESTORE Act. 

Treasury awards grants for these two 

programs from proceeds in connection 

with administrative and civil penalties 

paid after July 6, 2012, under the 

Federal Water Pollution Control Act 

relating to the Deepwater Horizon Oil 

Spill, and deposited into the Gulf Coast 

Restoration Trust Fund. Direct 

Component grants are awarded to the 

States of Alabama, Louisiana, 

Mississippi, and Texas, and 23 Florida 

counties and 20 Louisiana parishes. 

Centers of Excellence grants are 

awarded to the States of Alabama, 

Florida, Louisiana, Mississippi, and 

Texas. The information collection for 

both programs identifies the eligible 

recipients; describes proposed activities; 

determines an appropriate amount of 

funding; ensures compliance with the 

RESTORE Act, Treasury’s regulations, 

and Federal laws and policies on grants; 

tracks grantee progress; and reports on 

the effectiveness of the programs. 

Treasury’s transition of both 

RESTORE Act programs to a new online 

grants management system will provide 

the benefit of conversion to more 

interactive forms, like web-based forms 

or editable PDFs. The collection has 

been updated to provide for this 

transition. Non-substantive changes for 

conversion to digital materials include 

the addition of fields for uploading 

optional or required supporting 

documentation and some general 

reformatting to improve the applicant’s 

experience. Treasury has also made 

several substantive changes to the 

content of the collection, including: (1) 

A consolidation of application questions 

across forms to reduce requests for 

duplicative information; (2) updates to 

the RESTORE Act Environmental 

Compliance Form to provide applicants 

with the option to provide additional 

details regarding their determination of 

the applicability of federal, state, tribal, 

and local environmental laws to reduce 

the overall Treasury application review 

and processing time; and 3) the 

inclusion of the optional RESTORE Act 

Permission to Commence with 

Construction Checklist to aid the 

applicant in preparing a complete and 

compliant request for permission to 

commence with construction. 

The revised application, reporting 

forms, and supplemental information 

may be obtained on Treasury’s 

RESTORE Act website at https://

home.treasury.gov/policy-issues/ 

financial-markets-financial-institutionsand-fiscal-service/restore-act. 

Form: None. 

Affected Public: State and Local 

Governments. 

Estimated Number of Respondents: 

52. 

Frequency of Response: On Occasion. 

Estimated Total Number of Annual 

Responses: 550. 

Estimated Time per Response: 10.9 

hours. 

Estimated Total Annual Burden 

Hours: 5,979. 

Request for Comments: Comments 

submitted in response to this notice will 

be summarized and included in the 

request for Office of Management and 

Budget 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 technology; and (e) estimates of 

capital or start-up costs and costs of 

operation, maintenance, and purchase 

of services required to provide 

information. 

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

Spencer W. Clark, 

Treasury PRA Clearance Officer. 

[FR Doc. 2022–11611 Filed 5–27–22; 8:45 am] 

BILLING CODE 4810–25–P 

DEPARTMENT OF THE TREASURY 

Agency Information Collection 

Activities; Submission for OMB 

Review; Comment Request; Multiple 

Departmental Offices Information 

Collection Requests 

AGENCY: Departmental Offices, U.S. 

Department of the Treasury. 

ACTION: Notice. 

SUMMARY: The Department of the 

Treasury will submit the following 


khammond on DSKJM1Z7X2PROD with NOTICES