[Federal Register Volume 63, Number 149 (Tuesday, August 4, 1998)]
[Notices]
[Pages 41620-41621]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 98-20710]
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DEPARTMENT OF THE TREASURY
Submission to OMB for Review; Comment Request
July 28, 1998.
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, Pub. L. 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 September 3,
1998 to be assured of consideration.
Internal Revenue Service (IRS)
OMB Number: 1545-0035.
Form Number: IRS Forms 943, 943-PR, 943-A and 943A-PR.
Type of Review: Extension.
Title: Employer's Annual Tax Return for Agricultural Employees
(943); Planilla Para La Declaracion Anual De La Contribucion Del
Patrono De Empleados Agricolas (943-PR); Agricultural Employer's Record
of Federal Tax Liability (943-A); and Registro De La Obligacion
Contributiva Del Patrono Agricola (943A-PR).
Description: Agricultural employers must prepare and file Form 943
and for 943-PR (Puerto Rico only) to report and pay FICA taxes and (943
only) income tax voluntarily withheld. Agricultural employers may
attach Form 943-A and 943-PR to Forms 943 and 943-PR to show their tax
liabilities for semiweekly periods. The information is used to verify
that the correct tax has been paid.
Respondents: Business or other for-profit.
Estimated Number of Respondents/Recordkeepers: 392,443.
Estimated Burden Hours Per Respondent/Recordkeeper:
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Copying, assembling,
Form Recordkeeping Learning about the law or the Preparing the form and sending the form to
form the IRS
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943............................. 9 hr., 34 min................. 22 min........................ 1 hr., 28 min................ 16 min.
943-PR.......................... 8 hr., 8 min.................. 28 min........................ 1 hr., 35 min................ 16 min.
943-A........................... 8 hr., 22 min................. 6 min......................... 14 min....................... .......................
943a-PR......................... 8 hr., 22 min................. 6 min......................... 14 min....................... .......................
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Frequency of Response: Annually.
Estimated Total Reporting/Recordkeeping Burden: 4,483,729 hours.
OMB Number: 1545-0070.
Form Number: IRS Form 2350.
Type of Review: Revision.
Title: Application for Extension of Time to File U.S. Income Tax
Return.
Description: Form 2350 is used to request an extension of time to
file in order to meet the bona fide residence or physical presence
tests required to gain the benefits permitted under section 911. The
information furnished is used to determine if the extension should be
granted.
Respondents: Individuals or households.
Estimated Number of Respondents/Recordkeepers: 22,594.
Estimated Burden Hours Per Respondent/Recordkeeper:
Recordkeeping--13 minutes
Learning about the law or the form 9--minutes
Preparing the form--24 minutes
Copying, assembling, and sending the form to the IRS--14 minutes
Frequency of Response: Annually.
Estimated Total Reporting/Recordkeeping Burden: hours.
OMB Number: 1545-1033.
Form Number: IRS Form 8453-E.
Type of Review: Extension.
Title: Employee Benefit Plan Declaration and Signature for
Electronic/Magnetic Media Filing.
Description: This form will be used to secure taxpayer signatures
and declaration in conjunction with the Electronic Filing of Form 5500,
5500-C/R, and 550EZ. These forms, together with the electronic
transmission, will comprise the annual information returns.
Respondents: Individuals or households, Business or other for-
profit.
Estimated Number of Respondents/Recordkeepers: 50,000.
Estimated Burden Hours Per Respondent/Recordkeeper:
Recordkeeping--7 minutes
Learning about the law or the form--5 minutes
Preparing the form--22 minutes
Copying, assembling, and sending the form to the IRS--20 minutes
Frequency of Response: Annually.
Estimated Total Reporting/Recordkeeping Burden: 45,500 hours.
OMB Number: 1545-1054.
Form Number: IRS Form 8736.
Type of Review: Extension.
Title: Application for Automatic Extension of Time to File U.S.
Return for a Partnership, REMIC, or for Certain Trusts.
Description: Form 8736 is used by Partnerships, REMICs, and by
certain trusts to request an automatic 3-month extension of time to
file Form 1065, Form 1041, or Form 1066. Form 8736 contains data needed
by the IRS to determine whether or not a taxpayer qualifies for such an
extension.
Respondents: Business or other for-profit, Farms.
Estimated Number of Respondents/Recordkeepers: 36,000.
Estimated Burden Hours Per Respondent/Recordkeeper:
Recordkeeping--2 hr., 23 min.
Learning about the law or the form--47 min.
Preparing, copying, assembling and sending the form to the IRS--52 min.
Frequency of Response: Annually.
[[Page 41621]]
Estimated Total Reporting/Recordkeeping Burden: 145,800 hours.
OMB Number: 1545-1060.
Form Number: IRS Form 8288-B.
Type of Review: Extension.
Title: Application for Withholding Certificate for Dispositions by
Foreign Persons of U.S. Real Property Interests.
Description: Form 8288-B is used to apply for a withholding
certificate from IRS to reduce or eliminate the withholding required by
section 1445.
Respondents: Business or other for-profit, Individuals or
households.
Estimated Number of Respondents/Recordkeepers: 5,079.
Estimated Burden Hours Per Respondent/Recordkeepers:
Recordkeeping--2 hr., 4 min.
Learning about the law or the form--1 hr., 48 min.
Preparing the form--53 min.
Copying, assembling, and sending the form to the IRS--20 min.
Frequency of Response: On occasion.
Estimated Total Reporting/Recordkeeping Burden: 25,852 hours.
OMB Number: 1545-1266.
Form Number: IRS Form 8829.
Type of Review: Extension.
Title: Expenses for Business Use of Your Home.
Description: Internal Revenue Code (IRC) section 280A limits the
deduction for business use of a home to the gross income from the
business use minus certain business deductions. Amounts not allowed due
to the limitations can be carried over to the following year. Form 8829
is used to verify that the deduction is properly figured.
Respondents: Individuals or households.
Estimated Number of Respondents/Recordkeepers: 4,000,000.
Estimated Burden Hours Per Respondent/Recordkeeper:
Recordkeeping--52 min.
Learning about the law or the form--8 min.
Preparing the form--1 hr., 16 min.
Copying, assembling and sending the form to the IRS--20 min.
Frequency of Response: Annually.
Estimated Total Reporting/Recordkeeping Burden: 10,400,000 hours.
Clearance Officer: Garrick Shear (202) 622-3869, Internal Revenue
Service, Room 5571, 1111 Constitution Avenue, NW, Washington, DC 20224.
OMB Reviewer: Alexander T. Hunt (202) 395-7860, Office of
Management and Budget, Room 10226, New Executive Office Building,
Washington, DC 20503.
Lois K. Holland,
Departmental Reports Management Officer.
[FR Doc. 98-20710 Filed 8-3-98; 8:45 am]
BILLING CODE 4830-01-P
