Federal Register / Vol. 82, No. 196 / Thursday, October 12, 2017 / Notices 47605 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Form 2678 

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. 

Currently, the IRS is soliciting 

comments concerning Form 2678, 

Employer/Payer Appointment of Agent. 

DATES: Written comments should be 

received on or before December 11, 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 LaNita Van Dyke, 

Internal Revenue Service, Room 6526, 

1111 Constitution Avenue NW., 

Washington, DC 20224, or through the 

Internet at Lanita.VanDyke@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Employer/Payer Appointment 

of Agent. 

OMB Number: 1545–0748. 

Form Number: 2678. 

Abstract: Internal Revenue Code 

section 3504 authorizes a fiduciary, 

agent or other person to perform acts of 

an employer for purposes of 

employment taxes. Form 2678 is used to 

empower an agent with the 

responsibility and liability of collecting 

and paying the employment taxes 

including backup withholding and 

filing the appropriate tax return. 

Current Actions: There are no changes 

being made to the burden previously 

approved by OMB at this time. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Businesses or other 

for-profit organizations, not-for-profit 

institutions, farms and the Federal 

Government. 

Estimated Number of Respondents: 

6,130,000. 

Estimated Time per Respondent: 2.24 

hours. 

Estimated Total Annual Burden 

Hours: 13,731,200. 

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: October 4, 2017. 

L. Brimmer, 

Senior Tax Analyst. 

[FR Doc. 2017–22085 Filed 10–11–17; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Advisory Committee to the Internal 

Revenue Service; Meeting 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice of meeting. 

SUMMARY: The Information Reporting 

Program Advisory Committee (IRPAC) 

will hold a public meeting on 

Wednesday, October 25, 2017. 

FOR FURTHER INFORMATION CONTACT: Ms. 

Tonjua Menefee, National Public 

Liaison, CL:NPL: BSRM, Rm. 7559, 1111 

Constitution Avenue NW., Washington, 

DC 20224. 

Phone: 202–317–6851 (not a toll-free 

number). Email address: PublicLiaison@

irs.gov. 

SUPPLEMENTARY INFORMATION: Notice is 

hereby given pursuant to section 

10(a)(2) of the Federal Advisory 

Committee Act, 5 U.S.C. App. (1988), 

that a public meeting of the IRPAC will 

be held on Wednesday, October 25, 

2017 from 9:00 a.m. to 1:00 p.m. at the 

Melrose Georgetown Hotel, 2430 

Pennsylvania Ave. NW., Washington, 

DC 20037. Report recommendations on 

issues that may be discussed include: 

Improve the Penalties, Abatement 

Request and Levies Process; Business 

Master File Entity Addresses; Form W– 

9 Enhancements; Reporting by 

Insurance Companies and Applicable 

Large Employers under IRC § 6055 and 

§ 6056; Electronic submission and 

verification of specific forms; Online 

Tax Professional Account; Form 1042 

and 1042–S Matching and Penalty 

Assessments; Validity period of 

documentary evidence and treaty 

statement under the Qualified 

Intermediary (QI) Agreement.; Foreign 

Taxpayer Identification Number (FTIN) 

requirements. 

Last minute agenda changes may 

preclude notice. Due to limited seating 

and security requirements, please call or 

email Tonjua Menefee to confirm your 

attendance. Ms. Menefee can be reached 

at 202–317–6851 or PublicLiaison@

irs.gov. Should you wish the IRPAC to 

consider a written statement, please call 

202–317–6851, or write to: Internal 

Revenue Service, Office of National 

Public Liaison, CL:NPL:SRM, Room 

7559, 1111 Constitution Avenue NW., 

Washington, DC 20224 or email: 

PublicLiaison@irs.gov. 

Dated: October 6, 2017. 

Darlene Frank, 

Designated Federal Official, Branch Chief, 

National Public Liaison. 

[FR Doc. 2017–22084 Filed 10–11–17; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Forms 1040–PR and 1040– 

SS 

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 


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47606 Federal Register / Vol. 82, No. 196 / Thursday, October 12, 2017 / Notices 

collections, as required by the 

Paperwork Reduction Act of 1995. 

Currently, the IRS is soliciting 

comments concerning 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 Form 1040–SS, U.S. SelfEmployment Tax Return (Including the 

Additional Child Tax Credit for Bona 

Fide Residents of Puerto Rico) 

DATES: Written comments should be 

received on or before December 11, 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 LaNita Van Dyke, 

at Internal Revenue Service, Room 6526, 

1111 Constitution Avenue NW., 

Washington, DC 20224, or through the 

internet at Lanita.VanDyke@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: 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). 

OMB Number: 1545–0090. 

Form Number: Form 1040–PR. 

Abstract: Form 1040–PR, is used by 

self-employed 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 

and the Form 1040–PR burden 

calculation includes this burden of 

2,400 responses with 5,376 hours. 

Current Actions: There are no changes 

being made to the form at this time. 

This form is being submitted for 

renewal purposes. 

Type of Review: Revision of a 

currently approved collection. 

Affected Public: Individuals or 

households, Businesses and other forprofit organizations, Farms. 

Estimated Number of Respondents: 

154,860. 

Estimated Time per Respondent: 11 

hours, 34 minutes. 

Estimated Total Annual Burden 

Hours: 1,792,208. 

Title: U.S. Self-Employment Tax 

Return (Including the Additional Child 

Tax Credit for Bona Fide Residents of 

Puerto Rico) 

OMB Number: 1545–0090. 

Form Number: Form 1040–SS. 

Abstract: Form 1040–SS, is used by 

self-employed 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. Both of these forms are also 

used by bona- fide residents of Puerto 

Rico to claim the additional child tax 

credit. 

Current Actions: There are no changes 

being made to the form at this time. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Affected Public: Individuals or 

households, Businesses and other forprofit organizations, Farms. 

Estimated Number of Respondents: 

92,000. 

Estimated Time per Respondent: 11 

hours, 28 minutes. 

Estimated Total Annual Burden 

Hours: 1,055,240. 

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: October 4, 2017. 

L. Brimmer, 

Senior Tax Analyst. 

[FR Doc. 2017–22083 Filed 10–11–17; 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 proposed 

and/or continuing information 

collections, as required by the 

Paperwork Reduction Act of 1995. 

Currently, the IRS is soliciting 

comments concerning adjustments to 

basis of stock and indebtedness to 

shareholders of S corporations and 

treatment of distributions by S 

corporations to shareholders. 

DATES: Written comments should be 

received on or before December 11, 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 L. Brimmer at Internal 

Revenue Service, Room 6526, 1111 

Constitution Avenue NW., Washington, 

DC 20224, or or through the internet at 

Lanita.VanDyke@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Adjustments to Basis of Stock 

and Indebtedness to Shareholders of S 

Corporations and Treatment of 

Distributions by S Corporations to 

Shareholders. 

OMB Number: 1545–1139. 

Regulation Project Number: TD 8852. 

Abstract: This document contains 

final regulations relating to the 

passthrough of items of an S corporation 

to its shareholders, the adjustments to 

the basis of stock of the shareholders, 

and the treatment of distributions by an 

S corporation. Changes to the applicable 

law were made by the Subchapter S 

Revision Act of 1982, the Tax Reform 

Act of 1984, the Tax Reform Act of 

1986, the Technical and Miscellaneous 

Revenue Act of 1988, and the Small 

Business Job Protection Act of 1996. 

These regulations provide the public 

with guidance needed to comply with 

the applicable law and will affect S 

corporations and their shareholders. 

Current Actions: There is no change to 

this existing regulation. 


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