41308 Federal Register / Vol. 82, No. 167 / Wednesday, August 30, 2017 / Notices 

contract. The information in the annual 

statement in § 1.6047–2 is required in 

order to apply the dollar and percentage 

limitations in § 1.401(a)(9)–6, A–17(b) 

and § 1.408–8, Q&A–12(b) and to 

comply with other requirements of the 

required minimum distribution rules. 

Current Actions: There are no changes 

being made to this existing regulation or 

Form 1098–Q. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Businesses or other 

for-profit and not-for-profit institutions 

and individuals or households. 

Estimated Number of Responses: 

213,966. 

Estimated Time per Response: 8 min. 

Estimated Total Annual Burden 

Hours: 28,529. 

Estimated number of Recordkeepers: 

150. 

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. 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 automated collection 

techniques 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: August 22, 2017. 

L. Brimmer, 

Senior Tax Analyst. 

[FR Doc. 2017–18333 Filed 8–29–17; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Agency Information Collection 

Activities; Submission for OMB 

Review; Comment Request; Multiple 

TTB 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 September 29, 2017 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 8142, Washington, DC 

20220, or email at PRA@treasury.gov. 

FOR FURTHER INFORMATION CONTACT: 

Copies of the submissions may be 

obtained from Jennifer Leonard by 

emailing PRA@treasury.gov, calling 

(202) 622–0489, or viewing the entire 

information collection request at 

www.reginfo.gov. 

SUPPLEMENTARY INFORMATION: 

Alcohol and Tobacco Tax and Trade 

Bureau (TTB) 

Title: Letterhead Applications and 

Notices Filed by Brewers, TTB REC 

5130/2; and Brewer’s Notice, TTB F 

5130.10. 

OMB Control Number: 1513–0005. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Abstract: The Internal Revenue Code 

(IRC) at 26 U.S.C. 5401 requires brewers 

to file a notice of intent to operate a 

brewery, containing such information as 

prescribed by regulation. Under this 

authority, TTB requires brewery 

applicants to submit TTB F 5130.10, 

Brewer’s Notice, which collects 

information similar to that provided on 

a permit application and, when 

approved by TTB, is a brewer’s 

authorization to operate. The brewer 

maintains the approved Brewer’s Notice 

and all associated documents at the 

brewery premises, in complete and 

current condition, readily available for 

inspection by an appropriate TTB 

officer. TTB regulations promulgated 

under the authority of the IRC also 

require that brewers submit letterhead 

applications or notices to conduct 

certain activities, such as to use a 

brewery for purposes other than those 

specifically authorized (see 26 U.S.C. 

5411) or to operate a pilot brewery (see 

26 U.S.C. 5417). Letterhead applications 

and notices are necessary to identify 

brewery activities so that TTB may 

ensure that proposed operations will not 

jeopardize the revenue and will comply 

with the IRC and the TTB regulations. 

Form: TTB F 5130.10. 

Affected Public: Businesses or other 

for-profits. 

Estimated Total Annual Burden 

Hours: 32,092. 

Title: Application to Establish and 

Operate Wine Premises, and Wine 

Bond. 

OMB Control Number: 1513–0009. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Abstract: The IRC at 26 U.S.C. 5351 

through 5357 provides for the 

establishment of bonded wine cellars, 

bonded wineries, and taxpaid wine 

bottling houses and, to establish such 

wine premises, these IRC sections 

require the filing of applications and 

bonds. Under these authorities, TTB has 

issued TTB F 5120.25, Application to 

Establish and Operate Wine Premises, to 

collect information that TTB uses to 

determine the qualifications of an 

applicant applying to establish and 

operate a new wine premises. 

Proprietors of established wine premises 

also use TTB F 5120.25 to report 

changes to required information such as 

location and ownership. Unless 

exempted by the IRC at 26 U.S.C. 

5551(d), wine premises respondents use 

TTB F 5120.36, Wine Bond, to file bond 

coverage with TTB. The bond may be 

secured through a surety company or it 

may be secured with collateral (cash, 

Treasury Bonds or Treasury Notes). The 

bond protects the revenue by ensuring 

adequate assets are available to pay 

Federal excise tax liabilities. 

Forms: TTB F 5120.36w, TTB F 

5120.36, TTB F 5120.25. 

Affected Public: Businesses or other 

for-profits. 

Estimated Total Annual Burden 

Hours: 3,345. 

Title: Brewer’s Bond and Brewer’s 

Bond Continuation Certificate; Brewer’s 

mstockstill on DSK30JT082PROD with NOTICES

Federal Register / Vol. 82, No. 167 / Wednesday, August 30, 2017 / Notices 41309 

Collateral Bond and Brewer’s Collateral 

Bond Continuation Certificate. 

OMB Control Number: 1513–0015. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Abstract: Subject to the exemption in 

IRC at 26 U.S.C. 5551(d) for brewers 

eligible to pay excise taxes on an annual 

or quarterly basis, the IRC at 26 U.S.C. 

5401(b) requires brewers to provide a 

bond to protect the revenue. The 

Brewer’s Bond, TTB F 5130.22, is a 

contract between the brewer and an 

authorized surety company to provide 

such a bond. In lieu of a surety bond, 

under the IRC at 26 U.S.C. 7101, 

brewers may furnish certain United 

States securities, cash, or cash 

equivalent as collateral to protect the 

revenue. The Brewer’s Collateral Bond, 

TTB F 5130.25, is the form used to file 

such collateral bonds. Also under the 

IRC at 26 U.S.C. 5401(b), brewers’ bonds 

expire every four years. Instead of filing 

a new bond, a brewer may furnish a 

continuation certificate to extend the 

term of the bond, using the Brewer’s 

Bond Continuation Certificate, TTB F 

5130.23, or the Brewer’s Collateral Bond 

Continuation Certificate, TTB F 5130.27, 

as appropriate. 

Forms: TTB F 5130.22, TTB F 

5130.23, TTB F 5130.25, TTB F 5130.27. 

Affected Public: Businesses or other 

for-profits. 

Estimated Total Annual Burden 

Hours: 422. 

Title: Withdrawal of Spirits, Specially 

Denatured Spirits, or Wines for 

Exportation. 

OMB Control Number: 1513–0037. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Abstract: The IRC, at 26 U.S.C. 5066, 

5214, and 5362, provides that distilled 

spirits, denatured spirits, and wines 

may be withdrawn from internal 

revenue bonded premises without 

payment of the Federal excise tax for 

direct exportation or exportation to the 

armed forces of the United States, or for 

transfer to a foreign trade zone or a 

customs bonded warehouse, or for use 

as supplies on vessels or aircraft. These 

IRC sections also state that such 

withdrawals are subject to regulations 

prescribed by the Secretary of the 

Treasury. As required by TTB 

regulations in 27 CFR part 28, exporters 

use TTB F 5100.11 to report these types 

of removals without payment of tax. 

Form: TTB F 5100.11. 

Affected Public: Businesses or other 

for-profits. 

Estimated Total Annual Burden 

Hours: 1,500. 

Title: Application for Transfer of 

Spirits and/or Denatured Spirits in 

Bond. 

OMB Control Number: 1513–0038. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Abstract: Under the IRC at 26 U.S.C. 

5005(c), when a proprietor of a distilled 

spirits plant (DSP) or an alcohol fuel 

plant (AFP, a type of DSP) desires to 

have spirits or denatured spirits 

transferred to their plant from another 

domestic plant, the proprietor must 

make an application to receive such 

spirits in bond. Under this authority, the 

TTB regulations in 27 CFR part 19 

require that the receiving proprietor file 

an application for the transfer on TTB 

F 5100.16, Application for Transfer of 

Spirits and/or Denatured Spirits in 

Bond. TTB must approve the 

application before the transfer may 

occur. With the submission of this form 

TTB, can ensure that the receiving plant 

has adequate bond coverage or, for 

certain small alcohol excise taxpayers, 

is exempt from such bond coverage. 

Form: TTB F 5100.16. 

Affected Public: Businesses or other 

for-profits. 

Estimated Total Annual Burden 

Hours: 228. 

Title: Registration of Distilled Spirits 

Plants and Miscellaneous Requests and 

Notices and Distilled Spirits Plans. 

OMB Control Number: 1513–0048. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Abstract: The IRC at 26 U.S.C. 5171 

and 5172 provide that an application to 

register a distilled spirits plant (DSP) be 

made in conformity with regulations 

issued by the Secretary of the Treasury, 

while 26 U.S.C. 5201 requires DSPs to 

operate in conformity with such 

regulations. Under these authorities, the 

TTB regulations in 27 CFR part 19 

prescribe the use of TTB F 5110.41 to 

register a DSP or to make certain 

amendments to an existing DSP 

registration. The TTB regulations in 27 

CFR part 19 also require DSP operators 

to submit various miscellaneous notices 

or requests to vary their operations from 

the requirements of that part. In 

addition, the regulations in part 19 

require persons who are neither 

registered DSPs nor applicants for 

registration to submit applications or 

notices related to certain distilled spirits 

activities, such as the establishment of 

an experimental DSP or the use of 

spirits for research purposes. The 

required information assists TTB in 

determining a person’s eligibility to 

establish and operate a DSP, whether a 

variance from TTB’s regulatory 

requirements should be approved, and 

whether non-DSP entities are eligible to 

engage in certain distilled spirits-related 

activities. 

Form: TTB F 5110.41. 

Affected Public: Businesses or other 

for-profits. 

Estimated Total Annual Burden 

Hours: 4,386. 

Title: Report of Wine Premises 

Operations. 

OMB Control Number: 1513–0053. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Abstract: The IRC, at 26 U.S.C. 5367, 

authorizes regulations requiring the 

keeping of records and the filing of 

returns related to wine cellar and 

bottling house operations. Section 5555 

of the IRC also generally requires any 

person liable for tax under chapter 51 of 

the IRC to keep records, provide 

statements, and make returns as 

prescribed by regulation. Under these 

authorities, the TTB wine regulations in 

27 CFR part 24 require wine premises to 

file periodic operations reports on form 

TTB F 5120.17. TTB uses this 

information to ensure collection of the 

Federal excise tax due on the wine 

produced, and to ensure wine is 

produced in accordance with applicable 

Federal law and regulations. TTB also 

uses this report to collect raw data on 

wine premises activity for its monthly 

generalized statistical report on wine 

operations, which is made available to 

the public on TTB’s Web site. 

Forms: TTB F 5120.17sm, TTB F 

5120.17. 

Affected Public: Businesses or other 

for-profits. 

Estimated Total Annual Burden 

Hours: 34,711. 

Title: Excise Tax Return. 

OMB Control Number: 1513–0083. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Abstract: Under the IRC at 26 U.S.C. 

5061(a) and 5703(b), the Federal alcohol 

and tobacco excise tax is collected on 

the basis of a return. Businesses, other 

than those in Puerto Rico, report their 

Federal excise tax liability on those 

products on TTB F 5000.24, Excise Tax 

Return. TTB uses the information 

provided on the return form to establish 

the taxpayer’s identity, the amount and 

type of taxes due, and the amount of 

payments made. This information is 

necessary for the collection of the 

revenue. 

Forms: TTB F 5000.24sm, TTB F 

5000.24. 

Affected Public: Businesses or other 

for-profits. 

mstockstill on DSK30JT082PROD with NOTICES

41310 Federal Register / Vol. 82, No. 167 / Wednesday, August 30, 2017 / Notices 

Estimated Total Annual Burden 

Hours: 85,888. 

Title: Pay.gov User Agreement. 

OMB Control Number: 1513–0117. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Abstract: The Pay.gov system allows 

businesses and members of the public to 

pay various Federal taxes and fees, and 

submit various reports and requests, 

electronically. The TTB portion of the 

Pay.gov system provides qualified 

alcohol and tobacco proprietors with a 

means to file tax returns and pay taxes, 

and submit operations and production 

reports, electronically rather than 

submitting paper checks and documents 

by mail or delivery service. TTB uses 

the Pay.gov User Agreement to identify, 

validate, approve, and register qualified 

users of its portion of the Pay.gov 

system. 

Form: TTB F 5000.31. 

Affected Public: Businesses or other 

for-profits. 

Estimated Total Annual Burden 

Hours: 79. 

Title: Application, Permit, and 

Report—Wine and Beer (Puerto Rico); 

and Application, Permit, and Report— 

Distilled Spirits Products (Puerto Rico). 

OMB Control Number: 1513–0123. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Abstract: In general, under the 

Internal Revenue Code at 26 U.S.C. 

7652(a)(1), merchandise manufactured 

in Puerto Rico and shipped to the 

United States for consumption or sale is 

subject to a tax equal to the internal 

revenue tax imposed in the United 

States upon like articles of merchandise 

of domestic manufacture. Under this 

authority, in order to protect the 

revenue, the TTB regulations require, 

among other things, the use of TTB F 

5100.21 and TTB F 5110.51 by persons 

shipping wine, beer, and certain 

distilled spirits products produced in 

Puerto Rico to the United States for 

domestic consumption or sale. TTB F 

5100.21 is an application and permit to 

compute the Federal excise tax on, taxpay, and withdraw wine or beer for 

shipment to the United States. TTB F 

5110.51 is an application and permit to 

compute the tax on, tax-pay, and 

withdraw for shipment to the United 

States certain distilled spirits products. 

Forms: TTB F 5100.21, TTB F 

5110.51. 

Affected Public: Businesses or other 

for-profits. 

Estimated Total Annual Burden 

Hours: 35. 

Title: Distilled Spirits Bond 

OMB Control Number: 1513–0125. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Abstract: Subject to the exemptions 

under the IRC at 26 U.S.C. 5551(d) and 

5181(c)(3), the IRC at 26 U.S.C. 5173 

and 5181 requires distilled spirits plants 

(DSPs) and alcohol fuel plants (AFPs) to 

furnish a bond. Form TTB F 5110.56 is 

used by proprietors of Distilled Spirits 

Plants (DSPs) and Alcohol Fuel Plants 

(AFPs) to file bond coverage with TTB. 

Using this form, these proprietors may 

file coverage and/or withdraw coverage 

for one plant or multiple plants, and 

proprietors of DSPs also may provide 

operations coverage for adjacent wine 

cellars. The bond may be secured 

through a surety company or it may be 

secured with collateral (cash or 

Treasury Bonds or Treasury Notes). The 

bond protects the revenue by ensuring 

adequate assets are available to pay 

Federal excise tax liabilities. 

Form: TTB F 5110.56. 

Affected Public: Businesses or other 

for-profits. 

Estimated Total Annual Burden 

Hours: 716. 

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

Dated: August 24, 2017. 

Jennifer P. Leonard, 

Treasury PRA Clearance Officer. 

[FR Doc. 2017–18365 Filed 8–29–17; 8:45 am] 

BILLING CODE 4810–31–P 

DEPARTMENT OF THE TREASURY 

Agency Information Collection 

Activities; Submission for OMB 

Review; Comment Request; Capital 

Magnet Fund Forms 

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 September 29, 2017 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 8142, Washington, DC 

20220, or email at PRA@treasury.gov. 

FOR FURTHER INFORMATION CONTACT: 

Copies of the submissions may be 

obtained from Jennifer Leonard by 

emailing PRA@treasury.gov, calling 

(202) 622–0489, or viewing the entire 

information collection request at 

www.reginfo.gov. 

SUPPLEMENTARY INFORMATION: 

Community Development Financial 

Institutions (CDFI) 

Title: Capital Magnet Fund Forms. 

OMB Control Number: 1545–0036. 

Type of Review: Revision of a 

currently approved collection. 

Abstract: Under the Capital Magnet 

Fund (CMF) the Community 

Development Financial Institutions 

(CDFI) Fund provides competitively 

awarded grants to CDFIs and qualified 

nonprofit housing organizations to 

finance affordable housing and related 

community development projects. 

Forms: 20170731–1, 201706–1, 

20170731–2, 201706–2. 

Affected Public: Businesses or other 

for-profits, Not-for-profit Institutions, 

State, Local, and Tribal Governments. 

Estimated Total Annual Burden 

Hours: 22,200. 

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

Dated: August 24, 2017. 

Jennifer P. Leonard, 

Treasury PRA Clearance Officer. 

[FR Doc. 2017–18363 Filed 8–29–17; 8:45 am] 

BILLING CODE 4810–70–P 

DEPARTMENT OF THE TREASURY 

Agency Information Collection 

Activities; Submission for OMB 

Review; Comment Request; Multiple 

IRS 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. 

mstockstill on DSK30JT082PROD with NOTICES