2011-19398. Proposed Collection; Comment Request for Form W-10

AGENCY:

Internal Revenue Service (IRS), Treasury.

ACTION:

Notice and request for comments.

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 W-10, Dependent Care Provider's Identification and Certification.

DATES:

Written comments should be received on or before September 30, 2011 to be assured of consideration.

ADDRESSES:

Direct all written comments to Yvette B. Lawrence, Internal Revenue Service, room 6129, 1111 Constitution Avenue, NW., Washington, DC 20224.

FOR FURTHER INFORMATION CONTACT:

Requests for additional information or copies of the form and instructions should be directed to Evelyn J. Mack, [phone], at Internal Revenue Service, room 6231, 1111 Constitution Avenue, NW., Washington, DC 20224, or through the Internet at [e-mail].

SUPPLEMENTARY INFORMATION:

Title: Dependent Care Provider's Identification and Certification.

OMB Number: 1545-XXXX.

Form Number: Form W-10.

Abstract: The proposed collection of information is necessary for the taxpayer to file information about the caretaker of a child or other dependent when a tax credit on a return is claimed or when benefits from a dependent care assistance program is received. Taxpayers are required to obtain the name and address of the dependent care provider, the provider's taxpayer identification number, and a certification from the dependent care provider that the name, address and taxpayer identification number on the form are correct.

Current Actions: This form is being submitted for OMB approval.

Type of Review: Approval of a currently used collection.

Affected Public: Individuals or households, business or other for-profit organizations, and not-for-profit institutions.

Estimated Number of Respondents: 39,354.

Estimated Time Per Respondent: 1 hour 53 minutes.

Estimated Total Annual Burden Hours: 74,773.

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: July 21, 2011.

Yvette Lawrence,

IRS Reports Clearance Officer.