[Federal Register Volume 75, Number 122 (Friday, June 25, 2010)]
[Notices]
[Pages 36473-36474]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2010-15375]


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DEPARTMENT OF THE TREASURY


Submission for OMB Review; Comment Request

May 21, 2010.
    The Department of the Treasury will submit the following public 
information collection requirements to OMB for review and clearance 
under the Paperwork Reduction Act of 1995, Public Law 104-13 on or 
after the date of publication of this notice. A copy of the submissions 
may be obtained by calling the Treasury Bureau Clearance Officer 
listed. Comments regarding these information collections should be 
addressed to the OMB reviewer listed and to the Treasury PRA Clearance 
Officer, Department of the Treasury, 1750 Pennsylvania Avenue, NW., 
Suite 11010, Washington, DC 20220.
    Dates: Written comments should be received on or before July 26, 
2010 to be assured of consideration.

Internal Revenue Service (IRS)

    OMB Number: 1545-2160.
    Type of Review: Revision of a currently approved collection.
    Title: Information Return for Tax Credit Bonds.
    Form: 8038-TC.
    Abstract: Form 8038-TC will be used by issuers of qualified tax-
exempt credit bonds, including tax credit bonds enacted under the 
American Recovery and Reinvestment Act of 2009, to capture information 
required by IRC section 149(e) using a schedule approach. For 
applicable types of bond issues, filers will use this form instead of 
Form 8038, Information Return for Tax-Exempt Private Activity Bond 
Issues.
    Respondents: State, Local, and Tribal Governments.
    Estimated Total Burden Hours: 20,294 hours.

    OMB Number: 1545-2161.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Information Return for Build America Bonds and Recovery Zone 
Economic Development Bonds.
    Form: 8038-B.
    Abstract: Form 8038-B has been developed to assist issuers of the 
new types of Build America and Recovery Zone Economic Development Bonds 
enacted under the American Recovery and Reinvestment Act of 2009 to 
capture information required by IRC section 149(e).
    Respondents: State, Local, and Tribal Governments.
    Estimated Total Burden Hours: 113,661 hours.

    OMB Number: 1545-2162.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: HCTC Medicare Family Member Registration Form.
    Form: 14117.
    Abstract: The Health Coverage Improvement, Section 1899E of the 
American Recovery and Reinvestment Act of 2009, authorizes the 
continuation of HCTC benefits for qualified family members after the 
original HCTC candidate has been canceled from the program due to 
Medicare enrollment. The original HCTC candidate will complete this 
form in order to continue enrollment for or to register their family 
members in the monthly HCTC program.
    Respondents: Individuals or Households.
    Estimated Total Burden Hours: 1,200 hours.

    OMB Number: 1545-2163.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Family Member Eligibility Form.
    Form: 14116.
    Abstract: This form will be used by the family members of Health 
Coverage Tax Credit (HCTC) eligible individuals under circumstances 
where the original candidate has died or become divorced from the 
family member. This form allows family member to begin the HCTC 
registration process by verifying the family member's eligibility.
    Respondents: Individuals or Households.
    Estimated Total Burden Hours: 30 hours.

    OMB Number: 1545-2164.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Relief and Guidance on Corrections of Certain Failures of a 
Nonqualified Deferred Compensation Plan to Comply with Sec.  409A(a).
    Notice: 2010-6.
    Abstract: Notice 2010-6 requires a corporation to attach to its 
federal income tax return an information statement related to the 
correction of a failure of a nonqualified deferred compensation plan to 
comply with the written plan document requirements of Sec.  409A(a). 
The information statement must be attached to the corporation's income 
tax return for the corporation's taxable year in which the correction 
is made, and the subsequent taxable year to the extent an affected 
employee must include an amount in income in such subsequent year as a 
result of the correction. The corporation must also provide an 
information statement to each affected employee, and such employee must 
attach an information statement to the employee's federal tax return 
for the employee's taxable year during which the correction is made, 
and the subsequent taxable year but only if an amount is includible in

[[Page 36474]]

income by the employee in such subsequent year as a result of the 
correction.
    Respondents: Private Sector: Businesses or other for-profits.
    Estimated Total Burden Hours: 5,000 hours.

    Bureau Clearance Officer: R. Joseph Durbala, Internal Revenue 
Service, 1111 Constitution Avenue, NW., Room 6129, Washington, DC 
20224; (202) 622-3634.
    OMB Reviewer: Shagufta Ahmed, Office of Management and Budget, New 
Executive Office Building, Room 10235, Washington, DC 20503; (202) 395-
7873.

Dawn D. Wolfgang,
Treasury PRA Clearance Officer.
[FR Doc. 2010-15375 Filed 6-24-10; 8:45 am]
BILLING CODE 4830-01-P