49266 Federal Register / Vol. 82, No. 204 / Tuesday, October 24, 2017 / Notices 

maintenance, and purchase of services 

to provide information. 

Approved: October 18, 2017. 

L. Brimmer, 

Senior Tax Analyst. 

[FR Doc. 2017–23084 Filed 10–23–17; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Federal Insurance 

Contributions Act (FICA) Taxation of 

Amounts Under Employee Benefit 

Plans (T.D. 8814) 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: 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 

information collection requirements 

related to the treatment amounts 

deferred under certain nonqualified 

deferred compensation plans. 

DATES: Written comments should be 

received on or before December 26, 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. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of the regulation should be 

directed to Taquesha Cain, at (202) 317– 

8979 room 6526, 1111 Constitution 

Avenue NW., Washington, DC 20224, or 

through the internet at 

Taquesha.R.Cain@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Federal Insurance Contributions 

Act (FICA) Taxation of Amounts Under 

Employee Benefit Plans. 

OMB Number: 1545–1643. 

Regulation Project Number: T.D. 8814 

Abstract: Internal Revenue Code 

section 3121(v)(2) provides guidance as 

to when amounts deferred under or paid 

from a nonqualified deferred 

compensation plan are taken into 

account as wages for purposes of the 

employment taxes imposed by the 

Federal Insurance Contributions Act 

(FICA). Section 3121(v)(2), relating to 

treatment of certain nonqualified 

deferred compensation, was added to 

the Code by section 324 of the Social 

Security Amendments of 1983. These 

regulations provide guidance to 

employers who maintain nonqualified 

deferred compensation plans and to 

participants in those plans. 

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: Business or other forprofit organizations and not-for-profit 

institutions. 

Estimated Number of Respondents: 

2,500. 

Estimated Time per Respondent: 5 

hours. 

Estimated Total Annual Burden 

Hours: 12,500. 

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 18, 2017. 

L. Brimmer, 

Senior Tax Analyst. 

[FR Doc. 2017–23087 Filed 10–23–17; 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 continuing 

information collections, as required by 

the Paperwork Reduction Act of 1995. 

The IRS is soliciting comments 

concerning the declaration for federal 

employment. 

DATES: Written comments should be 

received on or before December 26, 2017 

to be assured of consideration. 

ADDRESSES: Direct all written comments 

to L. Brimmer, Internal Revenue 

Service, room 6529, 1111 Constitution 

Avenue NW., Washington, DC 20224. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of the form should be directed to 

Kerry Dennis, at (202) 317–5751, 

Internal Revenue Service, Room 6529, 

1111 Constitution Avenue NW., 

Washington DC 20224, or through the 

internet, at Kerry.Dennis@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Continuation Sheet for Item #16 

(Additional Information) OF–306, 

Declaration for Federal Employment. 

OMB Number: 1545–1921. 

Regulation Project Number: Form 

12114. 

Abstract: This form is used by 

recruitment personnel of the Covington 

Host Site. This form is provided to 

applicants when completing OF 306, 

Declaration for Federal Employment. It 

is used as a continuation sheet to clearly 

define additional information that is 

requested in item 15 of the OF 306. Due 

to lack of space on the OF 306 this form 

can be used in lieu of an additional 

sheet of paper. 

Current Actions: There is no change to 

this existing regulation. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Individuals or 

households. 

Estimated Number of Respondents: 

24,813. 

Estimated Time per Respondent: 15 

minutes. 

Estimated Total Annual Burden 

Hours: 6,203. 


asabaliauskas on DSKBBXCHB2PROD with NOTICES
Federal Register / Vol. 82, No. 204 / Tuesday, October 24, 2017 / Notices 49267 

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 18, 2017. 

L. Brimmer, 

Senior Tax Analyst. 

[FR Doc. 2017–23078 Filed 10–23–17; 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 continuing 

information collections, as required by 

the Paperwork Reduction Act of 1995. 

The IRS is soliciting comments 

concerning the health insurance 

marketplace statement. 

DATES: Written comments should be 

received on or before December 26, 2017 

to be assured of consideration. 

ADDRESSES: Direct all written comments 

to L. Brimmer, Internal Revenue 

Service, Room 6529, 1111 Constitution 

Avenue NW., Washington, DC 20224. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of the form should be directed to 

Kerry Dennis, at (202) 317–5751 or 

Internal Revenue Service, Room 6529, 

1111 Constitution Avenue NW., 

Washington, DC 20224, or through the 

internet, at Kerry.Dennis@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Health Insurance Marketplace 

Statement. 

OMB Number: 1545–2232. 

Regulation Project Number: Form 

1095–A. 

Abstract: The IRS developed Form 

1095–A under the authority of ICR 

section 36B(f)(3) for individuals to 

compute the amount of premium tax 

credit to which they are entitled under 

the Patient Protection and Affordable 

Care Act, Public Law 111–148, as 

amended, and file an accurate tax 

return. Marketplaces also must report 

certain information monthly to the IRS 

about individuals who receive from the 

Marketplace a certificate of exemption 

from the individual shared 

responsibility provision. 

Current Actions: There is no change to 

this existing regulation. However, the 

agency has updated the number of 

respondents to reflect the most recent 

data available. 

Type of Review: Revision of a 

currently approved collection. 

Affected Public: State, local, or tribal 

government. 

Estimated Number of Respondents: 

3,250,000. 

Estimated Time per Respondent: .3 

minutes. 

Estimated Total Annual Burden 

Hours: 16,250. 

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 18, 2017. 

L. Brimmer, 

Senior Tax Analyst. 

[FR Doc. 2017–23083 Filed 10–23–17; 8:45 am] 

BILLING CODE 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 continuing 

information collections, as required by 

the Paperwork Reduction Act of 1995. 

The IRS is soliciting comments 

concerning the treaty-based return 

position disclosure. 

DATES: Written comments should be 

received on or before December 26, 2017 

to be assured of consideration. 

ADDRESSES: Direct all written comments 

to L. Brimmer, Internal Revenue 

Service, Room 6529, 1111 Constitution 

Avenue NW., Washington, DC 20224. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of the regulations should be 

directed to Kerry Dennis, at (202) 317– 

5751 or Internal Revenue Service, Room 

6529, 1111 Constitution Avenue NW., 

Washington, DC 20224, or through the 

internet, at Kerry.Dennis@irs.gov. 

SUPPLEMENTARY INFORMATION: 


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