[Federal Register Volume 64, Number 203 (Thursday, October 21, 1999)]
[Notices]
[Pages 56836-56837]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 99-27449]
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DEPARTMENT OF THE TREASURY
Submission for OMB Review; Comment Request
October 14, 1999.
The Department of Treasury has submitted the following public
information collection requirement(s) to OMB for review and clearance
under the Paperwork Reduction Act of 1995, Public Law 104-13. Copies of
the submission(s) may be obtained by calling the Treasury Bureau
Clearance Officer listed. Comments regarding this information
collection should be addressed to the OMB reviewer listed and to the
Treasury Department Clearance Officer, Department of the Treasury, Room
2110, 1425 New York Avenue, NW., Washington, DC 20220.
DATES: Written comments should be received on or before November 22,
1999 to be assured of consideration.
Internal Revenue Service (IRS)
OMB Number: 1545-0168.
Form Number: IRS Form 4361.
Type of Review: Extension.
Title: Application for Exemption Form Self-Employment Tax for Use
by Ministers, Members of Religious Orders and Christian Science
Practitioners.
Description: Form 4361 is used by ministers, members of religious
orders, or Christian practitioners to file for an exemption from self-
employment tax on certain earnings and to certify that they have
informed the church or order that they are opposed to the acceptance of
certain public insurance benefits.
Respondents: Individuals or households.
Estimated Number of Respondents/Recordkeepers: 10,270.
Estimated Burden Hours Per Respondent/Recordkeeper
[In minutes]
------------------------------------------------------------------------
------------------------------------------------------------------------
Recordkeeping...................................................... 7
Learning about the law or the form................................. 19
Preparing the form................................................. 17
Copying, assembling, and sending the form to the IRS............... 17
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Frequency of Response: Other (one-time).
Estimated Total Reporting/Recordkeeping Burden: 10,167 hours.
OMB Number: 1545-1414.
Form Number: IRS Form 8846.
Type of Review: Extension.
Title: Credit for Employer Social Security and Medicare Taxes Paid
on Certain Employee Tips.
Description: Employers in food or beverage establishments where
tipping is customary can claim an income tax credit for the amount of
Social Security and Medicare taxes paid (employer's share) on tips,
other than tips used to meet the minimum wage requirement.
Respondents: Business or other for-profit.
Estimated Number of Respondents/Recordkeepers: 68,684.
Estimated Burden Hours Per Respondent/Recordkeeper
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Recordkeeping............................ 7 hr., 25 min.
Learning about the law or the form....... 18 min.
Preparing and sending the form to the IRS 26 min.
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Frequency of Response: Annually.
Estimated Total Reporting/Recordkeeping Burden: 559,088 hours.
OMB Number: 1545-1487.
Regulation Project Numbers: REG-209827-96 and REG-111672-99 Final.
Type of Review: Extension.
Title: Treatment of Distributions to Foreign Persons Under Sections
367(e)(1) and 367(e)(2).
Description: Sections 367(e)(1) and 367(e)(2) provide for gain
recognition on certain transfers to foreign persons under sections 355
and 332. Section 6038B(a) requires U.S. persons transferring property
to foreign persons in exchanges described in sections 332 and 355 to
furnish information regarding such transfers.
Respondents: Business or other for-profit.
Estimated Number of Respondents/Recordkeepers: 217.
Estimated Burden Hours Per Respondent/Recordkeeper: 11 hours.
Frequency of Response: On occasion.
Estimated Total Reporting/Recordkeeping Burden: 2,471 hours.
OMB Number: 1545-1492.
Form Number: IRS Form 10001.
Type of Review: Extension.
Title: Request for Closing Agreement Relating to Advance Refunding
Issue Under Sections 148 and 7121 and Revenue Procedure 96-41.
Description: Form 10001 is used in conjunction with a closing
agreement program involving certain issuers of tax-exempt advance
refunding bonds. Revenue Procedure 96-41 established this voluntary
compliance program and prescribed the filing of Form 10001 to request a
closing agreement.
Respondents: Not-for-profit institutions, State, Local or Tribal
Government.
Estimated Number of Respondents: 100.
Estimated Burden Hours Per Respondent: 3 hours.
Frequency of Response: Other (one-time).
Estimated Total Reporting Burden: 300 hours.
Clearance Officer: Garrick Shear, Internal Revenue Service, Room
5244, 1111 Constitution Avenue, NW, Washington, DC 20224.
OMB Reviewer: Alexander T. Hunt, (202) 395-7860, Office of
Management
[[Page 56837]]
and Budget, Room 10202, New Executive Office Building, Washington, DC
20503.
Lois K. Holland,
Departmental Reports Management Officer.
[FR Doc. 99-27449 Filed 10-20-99; 8:45 am]
BILLING CODE 4830-01-P
