[Federal Register Volume 75, Number 42 (Thursday, March 4, 2010)]
[Notices]
[Pages 10023-10024]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2010-4462]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Form 8610 and Schedule A
(Form 8610)
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice and request for comments.
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SUMMARY: The Department of the Treasury, 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, Public Law 104-13 (44 U.S.C.
3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning
Form 8610, Annual Low-Income Housing Credit Agencies Report, and
Schedule A
[[Page 10024]]
(Form 8610), Carryover Allocation of Low-Income Housing Credit.
DATES: Written comments should be received on or before May 3, 2010 to
be assured of consideration.
ADDRESSES: Direct all written comments to R. Joseph Durbala, Internal
Revenue Service, room 6129, 1111 Constitution Avenue, NW., Washington,
DC 20224.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the forms and instructions should be directed to Allan
Hopkins, at (202) 622-6665, or at Internal Revenue Service, room 6129,
1111 Constitution Avenue, NW., Washington, DC 20224, or through the
Internet, at [email protected].
SUPPLEMENTARY INFORMATION:
Title: Form 8610, Annual Low-Income Housing Credit Agencies Report,
and Schedule A (Form 8610), Carryover Allocation of Low-Income Housing
Credit.
OMB Number: 1545-0990.
Form Number: Form 8610 and Schedule A (Form 8610).
Abstract: State housing credit agencies (Agencies) are required by
Code section 42(l)(3) to report annually the amount of low-income
housing credits that they allocated to qualified buildings during the
year. Agencies report the amount allocated to the building owners and
to the IRS in Part I of Form 8609. Carryover allocations are reported
to the Agencies in carryover allocation documents. The Agencies report
the carryover allocations to the IRS on Schedule A (Form 8610). Form
8610 is a transmittal and reconciliation document for Forms 8609,
Schedule A (Form 8610), binding agreements, and election statements.
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: State, local or tribal governments.
Estimated Number of Respondents: 53.
Estimated Time per Respondent: 105 hours, 38 minutes.
Estimated Total Annual Burden Hours: 5,599.
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: February 22, 2010.
R. Joseph Durbala,
Supervisory Tax Analyst.
[FR Doc. 2010-4462 Filed 3-3-10; 8:45 am]
BILLING CODE 4830-01-P