Federal Register / Vol. 82, No. 167 / Wednesday, August 30, 2017 / Notices 41307 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection: Comment 

Request for Forms 945, 945–A, 945–X 

and TD 8672 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice and request for 

comments. 

SUMMARY: The Internal Revenue Service, 

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 information 

collections, as required by the 

Paperwork Reduction Act of 1995. The 

IRS is soliciting comments concerning 

Form 945 Annual Return of Withheld 

Federal Income Tax, Form 945–A 

Annual Record of Federal Tax Liability, 

Form 945–X Adjusted Annual Return of 

Withheld Federal Income Tax or Claim 

for Refund and TD 8672 Reporting of 

Non-payroll Withheld Tax Liabilities. 

DATES: Written comments should be 

received on or before October 30, 2017 

to be assured of consideration. 

ADDRESSES: Direct all written comments 

to L. Brimmer, Internal Revenue 

Service, Room 6526, 1111 Constitution 

Avenue NW., Washington, DC 20224. 

Requests for additional information or 

copies of the forms and instructions 

should be directed to Sara Covington, at 

Internal Revenue Service, Room 6526, 

1111 Constitution Avenue NW., 

Washington, DC 20224, or through the 

internet at Sara.L.Covington@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Annual Return of Withheld 

Federal Income Tax. 

OMB Number: 1545–1430. 

Form Number: 945. 

Abstract: Form 945 is used to report 

income tax withholding on non payroll 

payments including backup 

withholding and withholding on 

pensions, annuities, IRAs, military 

retirement and gambling winnings. 

Form Number: 945–A. 

Abstract: Form 945–A is used by 

employers who deposit non-payroll 

income tax withheld (such as from 

pensions and gambling) on a 

semiweekly schedule, or whose tax 

liability on any day is $100,000 or more, 

use Form 945–A with Form 945 or CT– 

1 to report their tax liability. 

Form Number: 945–X. 

Abstract: Form 945–X is used to 

correct errors made on Form 945, 

Annual Return of Withheld Federal 

Income Tax. 

TD: 8672. 

Abstract: This regulation relates to the 

reporting of non-payroll withheld 

income taxes under section 6011 of the 

Internal Revenue Code. The regulations 

require a person to file Form 945, 

Annual Return of Withheld Federal 

Income Tax, only for a calendar year in 

which the person is required to 

withhold Federal income tax from nonpayroll payments. 

Current Actions: There are no changes 

being made to the forms or regulations 

approved under this collection. 

However, changes to the estimated 

number of filers (236,818 to 220,851), 

will result in a total burden decrease of 

110,013 (1,619,603 to 1,509,590). 

Type of Review: Revision of a current 

OMB approval. 

Affected Public: Business, or other 

for-profit organizations, individuals, or 

households, not-for-profit institutions, 

farms, and, Federal, state, local, or tribal 

governments. 

Estimated Number of Respondents: 

220,851. 

Estimated Time per Respondent: 6 

hrs., 50 min. 

Estimated Total Annual Burden 

Hours: 1,509,590. 

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. 2017–18332 Filed 8–29–17; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Regulation Project 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice and request for 

comments. 

SUMMARY: The Internal Revenue Service, 

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 information 

collections, as required by the 

Paperwork Reduction Act of 1995. The 

IRS is soliciting comments concerning 

long annuity contracts and qualifying 

longevity annuity contract information. 

DATES: Written comments should be 

received on or before October 30, 2017 

to be assured of consideration. 

ADDRESSES: Direct all written comments 

to L. Brimmer, Internal Revenue 

Service, Room 6526, 1111 Constitution 

Avenue NW., Washington, DC 20224. 

Requests for additional information or 

copies of the regulations should be 

directed to Sara Covington, at Internal 

Revenue Service, Room 6526, 1111 

Constitution Avenue NW., Washington, 

DC 20224, or through the internet, at 

Sara.L.Covington@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Longevity Annuity Contracts 

and Qualifying Longevity Annuity 

Contract Information. 

OMB Number: 1545–2234. 

Regulation Project Numbers: TD 9673 

and Form 1098–Q. 

Abstract: This regulation contains 

rules relating to the purchase of 

longevity annuity contracts under taxqualified defined contribution plans 

under section 401(a) of the Internal 

Revenue Code, section 403(b) plans, 

individual retirement annuities and 

accounts (IRAs) under section 408, and 

eligible governmental section 457 plans. 

These regulations will provide the 

public with guidance necessary to 

comply with the required minimum 

distribution rules under section 

401(a)(9). The information in 

§ 1.401(a)(9)–6, A–17(a)(6), is required 

in order to notify participants and 

beneficiaries, plan sponsors, and the IRS 

that the proposed regulations apply to a 

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