[Federal Register Volume 75, Number 38 (Friday, February 26, 2010)]
[Notices]
[Pages 9022-9023]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2010-3948]
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DEPARTMENT OF THE TREASURY
Submission for OMB Review; Comment Request
February 19, 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 March 29, 2010
to be assured of consideration.
Internal Revenue Service (IRS)
OMB Number: 1545-0002.
Type of Review: Extension of a currently approved collection.
Title: Employee Representative's Quarterly Railroad Tax Return.
Form: CT-2.
Description: Employee representatives file Form CT-2 quarterly to
report compensation on which railroad retirement taxes are due. IRS
uses this information to ensure that employee representatives have paid
the correct tax. Form CT-2 also transmits the tax payment.
Respondents: Individuals or Households.
Estimated total burden hours: 127 hours.
OMB Number: 1545-0794.
Type of Review: Extension of a currently approved collection.
Title: LR-311-81, Final (TD 7925) Penalties for Underpayment of
Deposits and Overstated Deposit Claims, and Time for Filing Information
Returns of Owners, Officers and Directors of Foreign Corporations.
Description: Section 6046 requires information returns with respect
to certain foreign corporations and the regulations provide the date by
which these returns must be filed.
Respondents: Businesses or other for-profits, Not-for-profit
institutions.
Estimated total burden hours: 1 hour.
OMB Number: 1545-0946.
Type of Review: Extension of a currently approved collection.
Title: Application for Renewal of Enrollment To Practice before the
Internal Revenue Service Form: 8854; 8554-EP.
Description: This information relates to the approval of continuing
professional education programs and the renewal of the enrollment
status for those individuals admitted (enrolled) by the Internal
Revenue Service.
Respondents: Individuals or Households.
Estimated total burden hours: 48,000 hours.
OMB Number: 1545-1697.
Type of Review: Extension of a currently approved collection.
Title: Revenue Procedure 2000-35 Section 1445 Withholding
Certificates.
Description: Revenue Procedure 2000-35 provides guidance concerning
applications for withholding certificates under Code section 1445.
Respondents: Businesses or other for-profits.
Estimated total burden hours: 60,000 hours.
OMB Number: 1545-1573.
Type of Review: Extension of a currently approved collection.
Title: REG-130477-00; REG-130481-00 (Final), Required Distributions
from Retirement Plans.
Description: The regulation permits a taxpayer to name a trust as
the beneficiary of the employee's benefit under a retirement plan and
use the life expectancies of the beneficiaries of the trust to
determine the required minimum distribution, if certain conditions are
satisfied.
Respondents: Individuals or Households.
Estimated total burden hours: 333 hours.
OMB Number: 1545-1550.
Type of Review: Extension of a currently approved collection.
Title: Notice 97-45, Highly Compensated Employee Definition.
Description: This notice provides guidance on the definition of a
highly compensated employee within the meaning of section 414(q) of the
Internal Revenue Code as simplified by section 1431 of the Small
Business Job Protection Act of 1996, including an employer's option to
make a top-paid group election under section 414(q)(1)(B)(ii).
Respondents: Businesses or other for-profits.
Estimated total burden hours: 65,605 hours.
OMB Number: 1545-1096.
Type of Review: Extension of a currently approved collection.
Title: Excise Tax Program Order Blank for Forms and Publications.
Form: 9117.
Description: Form 9117 allows taxpayers who must file Form 720
returns a systemic way to order additional tax forms and informational
publications.
Respondents: Businesses or other for-profits.
Estimated total burden hours: 500 hours.
OMB Number: 1545-1701.
[[Page 9023]]
Type of Review: Extension of a currently approved collection.
Title: Revenue Procedure 2000-37 Reverse Like-kind Exchanges.
Description: The revenue procedure provides a safe harbor for
reverse like-kind exchanges under which a transaction using a
``qualified exchange accommodation arrangement'' will qualify for non-
recognition treatment under Sec. 1031 of the Internal Revenue Code.
Respondents: Businesses or other for-profits.
Estimated total burden hours: 3,200 hours.
OMB Number: 1545-1851.
Type of Review: Extension of a currently approved collection.
Title: REG-124312-02 (Final) Golden Parachute Payments.
Description: These regulations deny a deduction for excess
parachute payments. A parachute payment is a payment in the nature of
compensation to a disqualified individual that is contingent on a
change in ownership or control of a corporation. Certain payments,
including payments from a small corporation, are exempt from the
definition of parachute payment if certain requirements are met (such
as shareholder approval and disclosure requirements).
Respondents: Businesses or other for-profits.
Estimated total burden hours: 12,000 hours.
OMB Number: 1545-2023.
Type of Review: Extension of a currently approved collection.
Title: Modernized e-File--Non-compliance with Mandate for Large
Corporations to file electronically.
Description: Service will contact those taxpayers who file paper
income tax returns to determine if these taxpayers should have filed
electronic returns under the Mandate, Treasury Regulation Section
301.6011-5T.
Respondents: Businesses or other for-profits.
Estimated total burden hours: 2,080 hours.
OMB Number: 1545-1711.
Type of Review: Extension of a currently approved collection.
Title: REG-116050-99 (final) Stock Transfer Rules: Carryover of
Earnings and Taxes.
Description: This document contains final regulations addressing
the carryover of certain attributes, such as earnings and profits and
foreign income tax accounts, when two corporations combine in a
corporate reorganization or liquidation that is described in both
section 367(b) and section 381 of the Internal Revenue Code.
Respondents: Businesses or other for-profits.
Estimated total burden hours: 1,800 hours.
OMB Number: 1545-1034.
Type of Review: Extension of a currently approved collection.
Title: Passive Activity Credit Limitations.
Form: 8582-CR.
Description: Under section 469, credits from passive activities, to
the extent they do not exceed the tax attributable to net passive
income, are not allowed. Form 8582-CR is used to figure the passive
activity credit allowed and the amount of credit to be reported on the
tax return.
Respondents: Individuals or Households.
Estimated total burden hours: 2,370,600 hours.
OMB Number: 1545-2027.
Type of Review: Extension of a currently approved collection.
Title: ADA Accommodations Request Packet.
Description: It is necessary to collect this information so that
ADA applicant may receive reasonable accommodation, as needed, to take
the Special Enrollment Examination. We are utilizing the vendor's
survey which complies with the ADA and the Rehabilitation Act of 1978.
Respondents: Individuals or Households.
Estimated total burden hours: 500 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.
Celina Elphage,
Treasury PRA Clearance Officer.
[FR Doc. 2010-3948 Filed 2-25-10; 8:45 am]
BILLING CODE 4830-01-P