45952 Federal Register / Vol. 82, No. 189 / Monday, October 2, 2017 / Notices 

related residence rulings involving U.S. 

possessions. 

DATES: Written comments should be 

received on or before December 1, 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 regulation should be 

directed to Taquesha Cain, Room 6526, 

1111 Constitution Avenue NW., 

Washington, DC 20224, or through the 

internet at Taquesha.R.Cain@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Residence Rulings Involving 

U.S. Possessions. 

OMB Number: 1545–1930. 

Regulation Project Number: T.D. 9248. 

Abstract: Internal Revenue Code 

section 937(a) and 881(b) provides 

guidance regarding the final regulations 

that provide rules for determining bona 

fide residency in the following U.S. 

possessions: American Samoa, Guam, 

the Northern Mariana Islands, Puerto 

Rico, and the United States Virgin 

Islands. 

Current Actions: There is no change 

in the paperwork burden previously 

approved by OMB. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Individuals or 

households or businesses or other forprofit organizations. 

Estimated Number of Respondents: 

75,000. 

Estimated Time per Respondent: 4 

hours. 

Estimated Total Annual Burden 

Hours: 300,000. 

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: September 26, 2017. 

L. Brimmer, 

Senior Tax Analyst. 

[FR Doc. 2017–21154 Filed 9–29–17; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Forms 8027 and 8027–T 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice and request for comment. 

SUMMARY: The Internal Revenue Service 

(IRS), 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. The 

IRS is soliciting comments concerning 

the employer’s annual information 

return of tip income and allocated tips 

and transmittal of employer’s annual 

information return of tip income and 

allocated tips. 

DATES: Written comments should be 

received on or before December 1, 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 regulation should be 

directed to Taquesha Cain, Room 6526, 

1111 Constitution Avenue NW., 

Washington, DC 20224, or through the 

internet at Taquesha.R.Cain@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Employer’s Annual Information 

Return of Tip Income and Allocated 

Tips (Form 8027), and Transmittal of 

Employer’s Annual Information Return 

of Tip Income and Allocated Tips (Form 

8027–T). 

OMB Number: 1545–0714. 

Form Number: Forms 8027 and 

8027–T. 

Abstract: 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. Forms 8027 and 

8027–T are used for this purpose. 

Current Actions: There is no change 

in the paperwork burden previously 

approved by OMB. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Businesses or other 

for-profit organizations, not-for-profit 

institutions, and state, local or tribal 

governments. 

Estimated Number of Respondents: 

52,050. 

Estimated Time per Respondent: 9 

hours, 23 minutes. 

Estimated Total Annual Burden 

Hours: 488,161. 

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. 


sradovich on DSK3GMQ082PROD with NOTICES
Federal Register / Vol. 82, No. 189 / Monday, October 2, 2017 / Notices 45953 

Approved: September 25, 2017. 

L. Brimmer, 

Senior Tax Analyst. 

[FR Doc. 2017–21148 Filed 9–29–17; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Form 8878–A 

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 proposed 

and/or continuing information 

collections, as required by the 

Paperwork Reduction Act of 1995. The 

IRS is soliciting comments concerning 

Form 8878–A, IRS e-file Electronic 

Funds Withdrawal Authorization for 

Form 7004. 

DATES: Written comments should be 

received on or before December 1, 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 form 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: IRS e-file Electronic funds 

Withdrawal Authorization for Form 

7004. 

OMB Number: 1545–1927. 

Form Number: 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. 

Current Actions: There are no changes 

being made to the form at this time. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Business or other forprofit organizations. 

Estimated Number of Respondents: 

140,000. 

Estimated Time per Respondent: 3 

hours, 37 minutes. 

Estimated Total Annual Burden 

Hours: 505,400. 

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: September 26, 2017. 

L. Brimmer, 

Senior Tax Analyst. 

[FR Doc. 2017–21146 Filed 9–29–17; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Form 6765 

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 proposed 

and/or continuing information 

collections, as required by the 

Paperwork Reduction Act of 1995. The 

IRS is soliciting comments concerning 

Form 6765, Credit for Increasing 

Research Activities. 

DATES: Written comments should be 

received on or before December 1, 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 form and instructions 

should be directed to Sara Covington, 

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: Credit for Increasing Research 

Activities. 

OMB Number: 1545–0619. 

Form Number: 6765. 

Abstract: Internal Revenue Code 

section 38 allows a credit against 

income tax (Determined under IRC 

section 41) for an increase in research 

activities in a trade or business. Form 

6765 is used by businesses and 

individuals engaged in a trade or 

business to figure and report the credit. 

The data is used to verify that the credit 

claimed is correct. 

Current Actions: There are no changes 

being made to the form at this time. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Business or other forprofit organizations and individuals. 

Estimated Number of Respondents: 

15,805. 

Estimated Time per Respondent: 18 

hours, 2 minutes. 

Estimated Total Annual Burden 

Hours: 285,281. 

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 


sradovich on DSK3GMQ082PROD with NOTICES