51860 Federal Register / Vol. 70, No. 168 / Wednesday, August 31, 2005 / Notices 

DEPARTMENT OF THE TREASURY 

Submission for OMB Review; 

Comment Request 

August 24, 2005. 

The Department of Treasury has 

submitted the following public 

information collection requirement(s) to 

OMB for review and clearance under the 

Paperwork Reduction Act of 1995, 

Public Law 104–13. Copies of the 

submission(s) may be obtained by 

calling the Treasury Bureau Clearance 

Officer listed. Comments regarding this 

information collection should be 

addressed to the OMB reviewer listed 

and to the Treasury Department 

Clearance Officer, Department of the 

Treasury, Room 11000, 1750 

Pennsylvania Avenue, NW. Washington, 

DC 20220. 

DATES: Written comments should be 

received on or before September 30, 

2005 to be assured of consideration. 

Internal Revenue Service (IRS) 

OMB Number: 1545–0091. 

Form Number: IRS Form 1040X. 

Type of Review: Extension. 

Title: Amended U.S. Individual 

Income Tax Return. 

Description: Form 1040X is used by 

individuals to amend an original tax 

return to claim a refund of income taxes, 

pay additional income taxes, or 

designate $3.00 to the Presidential 

Election Campaign Fund. The 

information is needed to help verify that 

the individual has correctly figured his 

or her income tax. 

Respondents: Business and other forprofit, Individuals or households and 

Farms. 

Estimated Total Burden Hours: 

10,340,468 hours. 

OMB Number: 1545–0714. 

Form Number: IRS Form 8027 and 

8027T. 

Type of Review: Extension. 

Title: Employers Annual Information 

Return of Tip Income and Allocated 

Tips (Form 8027); Transmittal of 

Employer’s Annual Information Return 

to Tip Income and Allocated Tips (Form 

8027–T). 

Description: To help IRS in its 

examinations of returns filed by tipped 

employees, large food or beverage 

establishments are required to report 

annually information concerning food 

or beverage operations receipts, tips, 

reported by employees, and in certain 

cases, the employer must allocate tips to 

certain employees. 

Respondents: Individuals or 

Households, Business or other-forprofit, Not-for-profit institutions and 

State, Local or Tribal. 

Estimated Total Burden Hours: 

488,161 hours. 

OMB Number: 1545–0939. 

Form Number: IRS Form 8404. 

Type of Review: Extension. 

Title: Interest Charge on DISC-Related 

Deferred Tax Liability. 

Description: Shareholders of Interest 

Charge Domestic International Sales 

Corporations (IC–DISCs) use Form 8404 

to figure and report an interest charge 

on their DISC-related deferred tax 

liability. The interest charge is required 

by Internal Revenue Code Section 

995(f). IRS uses Form 8404 to determine 

whether the shareholder has correctly 

figured and paid the interest charge on 

a timely basis. 

Respondents: Business or other for 

profit and Individuals or households. 

Estimated Total Burden Hours: 17,600 

hours. 

OMB Number: 1545–1073. 

Form Number: IRS Form 8801. 

Type of Review: Extension. 

Title: Credit for Prior Year Minimum 

Tax-Individuals, Estates and Trusts. 

Description: Form 8801 is used by 

individuals, estates, and trusts to 

compute the minimum tax credit, if any, 

available from a tax year beginning after 

1986 to be used in the current year or 

to be carried forward for use in a future 

year. 

Respondents: Individuals or 

households. 

Estimated Total Burden Hours: 

258,036 hours. 

OMB Number: 1545–1632. 

Type of Review: Extension. 

Title: Reg–118662–98 (Final) New 

Technologies in Retirement Plans. 

Description: These regulations 

provide that certain notices and 

consents required in connection with 

distributions from retirement plans may 

be transmitted through electronic 

media. The regulations also modify the 

timing requirements for provision of 

certain distribution related notices. 

Respondents: Individuals or 

households, Business or other for-profit, 

Not-for-profit institutions and State, 

Local or Tribal Government. 

Estimated Total Burden Hours: 

477,563 hours. 

OMB Number: 1545–1675. 

Type of Review: Extension. 

Title: REG–122450–98(Final) Real 

Estate Mortgage Investment Conduits; 

REG–100276–97; REG–122450–98 

(NPRM) Financial Asset Securitization 

Investment Trusts; Real Estate Mortgage 

Investment Conduits. 

Description: REG–122450–98 Sections 

1.860E–1(C)(4)–(10) of the Treasury 

Regulations provide circumstances 

under which a transferor of a 

noneconomic residual interest in a Real 

Estate Mortgage Investment Conduit 

(REMIC) meeting the investigation and 

two representation requirements may 

avail itself of the safe harbor by 

satisfying either the formula test or asset 

test. REG–100276–97; REG–122450–98. 

This regulation provides start-up and 

transitional rules applicable to financial 

asset securitization investment trust. 

Respondents: Business or other-forprofit. 

Estimated Total Burden Hours: 1,220 

hours. 

OMB Number: 1545–1796. 

Type of Review: Extension. 

Title: REG–106879–00 (Final) 

Consolidated Loss Recapture Events. 

Description: This document contains 

final regulations under section 1503(d) 

regarding the events that require the 

recapture of dual consolidated losses. 

These regulations are issued to facilitate 

compliance by taxpayers with the dual 

consolidated loss provisions. The 

regulations generally provide that 

certain events will not trigger recapture 

of a dual consolidated loss or payment 

of the associated interest charge. The 

regulations provide for the filing of 

certain agreements in such cases. This 

document also makes clarifying and 

conforming changes to the current 

regulations. 

Respondents: Business or other-forprofit. 

Estimated Total Burden Hours: 60 

hours. 

Clearance Officer: Glenn P. Kirkland, 

(202) 622–3428. Internal Revenue 

Service, Room 6516, 1111 Constitution 

Avenue, NW., Washington, DC 20224. 

OMB Reviewer: Alexander T. Hunt, 

(202) 395–7316. Office of Management 

and Budget, Room 10235, New 

Executive Office Building, Washington, 

DC 20503. 

Michael A. Robinson, 

Treasury PRA Clearance Officer. 

[FR Doc. 05–17258 Filed 8–30–05; 8:45 am] 

BILLING CODE 4830–01–P