77084 Federal Register / Vol. 79, No. 246 / Tuesday, December 23, 2014 / Notices 

Abstract: Casinos and card clubs file 

FinCEN Form 112 (see 1506–0064) for 

currency transactions in excess of 

$10,000 a day pursuant to 31 U.S.C. 

5313(a) and 31 CFR 1010.311. The form 

is used by criminal investigators, and 

taxation and regulatory enforcement 

authorities, during the course of 

investigations involving financial 

crimes. This action renews the 

regulation only. 

Affected Public: Private Sector: 

Businesses or other for-profits. 

Estimated Annual Burden Hours: 1. 

OMB Number: 1506–0006. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Title: Suspicious Activity Report by 

Casinos and Card Clubs. 

Abstract: Under 31 CFR 1021.320, the 

Treasury is requiring casinos and card 

clubs with annual gaming revenue of 

more than $1,000,000 to report 

suspicious activities. The FinCEN Form 

111 (see 1506–0065) is used by criminal 

investigators, and taxation and 

regulatory enforcement authorities, 

during the course of investigations 

involving financial crimes. This action 

renews the regulation only. 

Affected Public: Private Sector: 

Businesses or other for-profits. 

Estimated Annual Burden Hours: 1. 

OMB Number: 1506–0029. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Title: Suspicious Activity Report by 

Insurance Companies. 

Abstract: Title 31 CFR 1025.320 

requires insurance companies to report 

suspicious activities to the Financial 

Crimes Enforcement Network. FinCEN 

Form 111 (see 1506–0065) is an aid to 

this required reporting providing the 

filer with a guide in completing this 

reporting requirement. The form is used 

by criminal investigators, and taxation 

and regulatory enforcement authorities, 

during the course of investigations 

involving financial crimes. This action 

renews the regulation only. 

Affected Public: Private Sector: 

Businesses or other for-profits. 

Estimated Annual Burden Hours: 1. 

Dawn D. Wolfgang, 

Treasury PRA Clearance Officer. 

[FR Doc. 2014–30001 Filed 12–22–14; 8:45 am] 

BILLING CODE 4810–02–P 

DEPARTMENT OF THE TREASURY 

Submission for OMB Review; 

Comment Request 

December 18, 2014. 

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, Public Law 104–13, on or after the 

date of publication of this notice. 

DATES: Comments should be received on 

or before January 22, 2015 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, to 

(1) Office of Information and Regulatory 

Affairs, Office of Management and 

Budget, Attention: Desk Officer for 

Treasury, New Executive Office 

Building, Room 10235, Washington, DC 

20503, or email at OIRA_Submission@

OMB.EOP.gov and (2) Treasury PRA 

Clearance Officer, 1750 Pennsylvania 

Ave. NW., Suite 8140, Washington, DC 

20220, or email at PRA@treasury.gov. 

FOR FURTHER INFORMATION CONTACT: 

Copies of the submission(s) may be 

obtained by calling (202) 927–5331, 

email at PRA@treasury.gov, or the entire 

information collection request may be 

found at www.reginfo.gov. 

Internal Revenue Service (IRS) 

OMB Number: 1545–0090. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Title: Form 1040–SS—U.S. SelfEmployment Tax Return; Form 1040– 

PR—Planilla para la Declaracio ́n de la 

Contribucio ́n Federal sobre el Trabajo 

por Cuenta Propia (Incluyendo el 

Cre ́dito Tributario Adicional por Hijos 

para Residentes Bona Fide de Puerto 

Rico), and Anejo H–PR (Form 1040– 

PR)—Contribuciones sobre el Empleo de 

Empleados Dome ́sticos. 

Form: 1040–SS, 1040–PR, Anejo H– 

PR (Form 1040–PR). 

Abstract: Form 1040–SS (Virgin 

Islands, Guam, American Samoa, and 

the Northern Mariana Islands) and 

1040–PR (Puerto Rico) are used by selfemployed individuals to figure and 

report self-employment tax under IRC 

chapter 2 of Subtitle A, and provide 

credit to the taxpayer’s social security 

account. Anejo H–PR is used to 

compute household employment taxes. 

Form 1040–SS and Form 1040–PR are 

also used by bona-fide residents of 

Puerto Rico to claim the additional 

child tax credit. 

Affected Public: Individuals or 

households private sector: Businesses or 

other for-profits, farms. 

Estimated Annual Burden Hours: 

2,847,448. 

OMB Number: 1545–0120. 

Type of Review: Revision of a 

currently approved collection. 

Title: Certain Government Payments. 

Form: 1099–G. 

Abstract: Form 1099–G is used by 

governments (primarily state and local) 

to report to the IRS (and notify 

recipients of) certain payments (e.g., 

unemployment compensation and 

income tax refunds). IRS uses the 

information to insure that the income is 

being properly reported by the 

recipients on their returns. 

Affected Public: State, Local, and 

Tribal Governments. 

Estimated Annual Burden Hours: 

24,709,380. 

OMB Number: 1545–0177. 

Type of Review: Revision of a 

currently approved collection. 

Title: Casualties and Thefts. 

Form: 4684. 

Abstract: Form 4684 is used by 

taxpayers to compute their gain or loss 

from casualties or thefts, and to 

summarize such gains and losses. The 

data is used to verify that the correct 

gain or loss has been computed. 

Affected Public: Individuals or 

households. 

Estimated Annual Burden Hours: 

1,830,400. 

OMB Number: 1545–0619. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Title: Credit for Increasing Research 

Activities. 

Form: 6765. 

Abstract: Internal Revenue Code 

section 38 allows a credit against 

income tax for an increase in research 

activities in a trade or business. Form 

6765 is used to figure and claim the 

credit for increasing research activities 

or to elect the reduced credit under 

section 280C. An individual, estate, 

trust, organization, or corporation 

claiming a credit for increasing research 

activities; or any S corporation, 

partnership, estate, or trust that 

allocates the credit to its shareholders, 

partners, or beneficiaries must complete 

this form and attach it to its income tax 

return. 

Affected Public: Private sector: 

Businesses and other for-profits. 

Estimated Annual Burden Hours: 

285,281. 

OMB Number: 1545–0714. 

Type of Review: Extension without 

change of a currently approved 

collection. 

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Federal Register / Vol. 79, No. 246 / Tuesday, December 23, 2014 / Notices 77085 

Title: Form 8027—Employers Annual 

Information Return of Tip Income and 

Allocated Tips; Form 8027–T— 

Transmittal of Employer’s Annual 

Information Return of Tip Income and 

Allocated Tips. 

Form: 8027, 8027–T. 

Abstract: To help IRS in its 

examination of returns filed by tipped 

employees large food or beverage 

establishments, they are required to 

report annually information concerning 

food or beverage operations receipts and 

tips reported by employees and in 

certain cases, the employer must 

allocate tips to certain employees. 

Affected Public: Private sector: 

Businesses and other for-profits. 

Estimated Annual Burden Hours: 

488,161. 

OMB Number: 1545–1375. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Title: TD 8537—Carryover of Passive 

Activity Losses and Credits and At Risk 

Losses to Bankruptcy Estates of 

Individuals. 

Abstract: This document contains 

final regulations relating to the 

application of carryover of passive 

activity losses and credits and at risk 

losses to the bankruptcy estates of 

individuals. The final regulations affect 

individual taxpayers who file 

bankruptcy petitions under chapter 7 or 

chapter 11 of title 11 of the United 

States Code and have passive activity 

losses and credits under section 469 or 

losses under section 465. 

Affected Public: Individuals or 

households. 

Estimated Annual Burden Hours: 100. 

OMB Number: 1545–1418. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Title: REG–154000–04—Diesel Fuel 

and Kerosene Excise Tax; Dye Injection. 

Abstract: The regulations relate to the 

diesel fuel and kerosene excise tax and 

reflect changes made by the American 

Jobs Creation Act of 2004 (Act) 

regarding mechanical dye injection 

systems. Under the Act, diesel fuel and 

kerosene that are to be used in a 

nontaxable use must be indelibly dyed 

by use of a mechanical dye injection 

system that satisfies the requirements 

set forth in the regulations. 

Affected Public: Private sector: 

Businesses or other for-profits. 

Estimated Annual Burden Hours: 1. 

OMB Number: 1545–1435. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Title: TD 8706—Electronic Filing of 

Form W–4. 

Abstract: This document contains 

final regulations relating to Form W–4, 

Employee’s Withholding Allowance 

Certificate. The final regulations 

authorize employers to establish 

electronic systems for use by employees 

in filing their Forms W–4. The 

regulations provide employers and 

employees with guidance necessary to 

comply with the law. The regulations 

affect employers that establish 

electronic systems and their employees. 

Affected Public: Private sector: 

Businesses or other for-profits. 

Estimated Annual Burden Hours: 

40,000. 

OMB Number: 1545–1490. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Title: FI–28–96 (Final) Arbitrage 

Restrictions on Tax-Exempt Bonds. 

Abstract: The recordkeeping 

requirements are necessary for the 

Service to determine that an issuer of 

tax-exempt bonds has not paid more 

than fair market value for non-purpose 

investments under section 148 of the 

Internal Revenue Code. 

Affected Public: State, Local, and 

Tribal Governments. 

Estimated Annual Burden Hours: 

1,425. 

OMB Number: 1545–1796. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Title: TD 9084 (REG–106879–00)— 

Consolidated Loss Recapture Events. 

Abstract: 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 and 

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. 

Affected Public: Private sector: 

Businesses or other for-profits. 

Estimated Annual Burden Hours: 60. 

OMB Number: 1545–1924. 

Type of Review: Revision of a 

currently approved collection. 

Title: Biodiesel and Renewable Diesel 

Fuels Credit. 

Form: 8864. 

Abstract: Form 8864 is used to figure 

biodiesel and renewable diesel fuels 

credit and to claim the credit for the tax 

year in which the sale or use occurs. 

This credit consists of the biodiesel 

credit, renewable diesel credit, biodiesel 

mixture credit, renewable diesel 

mixture credit, and small agri-biodiesel 

producer credit. IRC section 40A 

provides a credit for biodiesel or 

qualified biodiesel mixtures. IRC section 

38(b)(17) allows a nonrefundable 

income tax credit for businesses that sell 

or use biodiesel. The biodiesel and 

renewable diesel fuels credit is 

scheduled expired for fuel sold or used 

after 2013. 

Affected Public: Private sector: 

Businesses or other for-profits. 

Estimated Annual Burden Hours: 110. 

OMB Number: 1545–1927. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Title: IRS e-file Electronic Funds 

Withdrawal Authorization for Form 

7004. 

Form: 8878–A. 

Abstract: Form 8878–A is used by a 

corporate officer or agent and an 

electronic return originator (ERO) to use 

a personal identification number (PIN) 

to authorize an electronic funds 

withdrawal for a tax payment made 

with a request to extend the filing due 

date for a corporate income tax return. 

Affected Public: Private sector: 

Businesses or other for-profits. 

Estimated Annual Burden Hours: 

505,400. 

OMB Number: 1545–1935. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Title: Notice 2005–40, Election to 

Defer Net Experience Loss in a 

Multiemployer Plan. 

Abstract: This notice describes the 

election that must be filed by an eligible 

multiemployer plan’s enrolled actuary 

to the Service in order to defer a net 

experience loss. The notice also 

describes the notification that must be 

given to plan participants and 

beneficiaries, to labor organization, to 

contributing employers and to the 

Pension Benefit Guaranty Corporation 

within 30 days of making an election 

with the Service and the certification 

that must be filed if a restricted 

amendment is adopted. 

Affected Public: Private sector: 

Businesses or other for-profits. 

Estimated Annual Burden Hours: 960. 

OMB Number: 1545–1937. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Title: Notice 2005–41, Guidance 

Regarding Qualified Intellectual 

Property Contributions. 

Abstract: This notice explains section 

170(e)(1)(B)(iii) and 170(m) as added by 

section 882 of the American Jobs 

Creation Act of 2004. Under section 

170(e)(1)(B)(iii), a donor’s initial 

charitable contribution deduction for a 

mstockstill on DSK4VPTVN1PROD with NOTICES

77086 Federal Register / Vol. 79, No. 246 / Tuesday, December 23, 2014 / Notices 

gift of qualified intellectual property is 

limited to the lesser of the donor’s 

adjusted basis is the property or its fair 

market value. Under section 170(m), the 

donor may claim additional deduction 

in subsequent years if the property 

produces income. 

Affected Public: Private sector: 

Businesses or other for-profits. 

Estimated Annual Burden Hours: 30. 

OMB Number: 1545–1940. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Title: RP–2005–26 Revenue Procedure 

Regarding Extended Period of 

Limitations for Listed Transaction 

Situations. 

Abstract: This revenue procedure 

provides procedures that taxpayers and 

material advisors may use to disclose a 

listed transaction that the taxpayer 

previously failed to disclose. 

Affected Public: Individuals or 

households. 

Estimated Annual Burden Hours: 430. 

Dawn D. Wolfgang, 

Treasury PRA Clearance Officer. 

[FR Doc. 2014–29986 Filed 12–22–14; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Community Development Financial 

Institutions Fund 

ACTION: Proposed collection; comment 

request. 

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 proposed 

and/or continuing information 

collections, as required by the 

Paperwork Reduction Act of 1995, 

Public Law 104–13 (44 U.S.C. 

3506(c)(2)(A)). Currently, the 

Community Development Financial 

Institutions Fund (CDFI) Fund, 

Department of the Treasury, is soliciting 

comments concerning the Bank 

Enterprise Award Program (BEA 

Program) Application. 

DATES: Written comments should be 

received on or before February 23, 2015 

to be assured of consideration. 

ADDRESSES: Direct all comments to Bob 

Ibanez, Program Manager, Bank 

Enterprise Award Program, at the 

Community Development Financial 

Institutions Fund, U.S. Department of 

the Treasury, 1500 Pennsylvania 

Avenue NW., Washington, DC 20020, by 

email to bea@cdfi.treas.gov or by 

facsimile to (202) 508–0089. Please note 

this is not a toll free number. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information 

should be directed to Bob Ibanez, 

Program Manager, Bank Enterprise 

Award Program, at the Community 

Development Financial Institutions 

Fund, U.S. Department of the Treasury, 

1500 Pennsylvania Avenue NW., 

Washington, DC 20020, by email to 

bea@cdfi.treas.gov or by facsimile to 

(202) 508–0089. Please note this is not 

a toll free number. 

SUPPLEMENTARY INFORMATION: 

OMB Number: 1559–0005. 

Type of Review: Extension without 

substantive change. 

Title: The Bank Enterprise Award 

Program Application. 

Abstract: The purpose of the BEA 

Program is to provide an incentive to 

FDIC-insured depository institutions to 

increase their activities in the form of 

loans, investments, services, and 

technical assistance, within distressed 

communities and provide financial 

assistance to community development 

financial institutions through grants, 

stock purchases, loans, deposits, and 

other forms of financial and technical 

assistance. The CDFI Fund will make 

awards through the BEA Program to 

FDIC-insured depository institutions, 

based upon such institutions’ 

completion of certain qualified 

activities, as reported in the application. 

The application will solicit information 

concerning: Applicants’ eligibility to 

participate in the BEA Program; the 

quantity (value) of applicants’ activities, 

and the extent to which such activities 

may be qualified activities; and 

appropriate supporting documentation. 

The questions that the application 

contains, and the information generated 

thereby, will enable the CDFI Fund to 

evaluate applicants’ activities and 

determine the extent of applicants’ 

eligibility for a BEA Program award. 

Type of Review: Extension without 

substantive change. 

Affected Public: Private Sector: 

Businesses or other for-profits, Not-forprofit institutions; State, Local, and 

Tribal Governments. 

Estimated Number of Respondents: 

75. 

Estimated Annual Time per 

Respondent: 15 hours. 

Estimated Total Annual Burden 

Hours: 1,125 hours. 

Requests 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 and may be published on 

the CDFI Fund Web site at http://

www.cdfifund.gov. Comments are 

invited on: (a) Whether the collection of 

information is necessary for the proper 

performance of the functions of the 

CDFI Fund, including whether the 

information shall have practical utility; 

(b) the accuracy of the CDFI Fund’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 to provide 

information. 

Authority: 12 U.S.C. 1834a, 4703, 4713, 

4717; 12 CFR part 1806. 

Dated: December 17, 2014. 

Annie Donovan, 

Director, Community Development Financial 

Institutions Fund. 

[FR Doc. 2014–29994 Filed 12–22–14; 8:45 am] 

BILLING CODE P 

DEPARTMENT OF THE TREASURY 

Office of Foreign Assets Control 

Additional Designations, Foreign 

Narcotics Kingpin Designation Act 

AGENCY: Office of Foreign Assets 

Control, Treasury. 

ACTION: Notice. 

SUMMARY: The U.S. Department of the 

Treasury’s Office of Foreign Assets 

Control (OFAC) is publishing the name 

of one individual whose property and 

interests in property has been blocked 

pursuant to the Foreign Narcotics 

Kingpin Designation Act (Kingpin Act) 

(21 U.S.C. 1901–1908, 8 U.S.C. 1182). 

DATES: The designation by the Director 

of OFAC of the one individual 

identified in this notice pursuant to 

section 805(b) of the Kingpin Act is 

effective on December 18, 2014. 

FOR FURTHER INFORMATION CONTACT: 

Assistant Director, Sanctions 

Compliance & Evaluation, Office of 

Foreign Assets Control, U.S. Department 

of the Treasury, Washington, DC 20220, 

Tel: (202) 622–2490. 

SUPPLEMENTARY INFORMATION: 

Electronic and Facsimile Availability 

This document and additional 

information concerning OFAC are 

available on OFAC’s Web site at 

http://www.treasury.gov/ofac or via 

facsimile through a 24-hour fax-ondemand service at (202) 622–0077. 

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