Notice2021-23136

Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple Internal Revenue Service Information Collection Requests

Primary source

Metadata and text below are from the Federal Register, a public-domain U.S. government work. Always verify the official published version before relying on it for any legal matter.

Published
October 25, 2021

Issuing agencies

Treasury Department

Abstract

The Department of the Treasury will submit the following information collection requests to the Office of Management and Budget (OMB) for review and clearance in accordance with the Paperwork Reduction Act of 1995, on or after the date of publication of this notice. The public is invited to submit comments on these requests.

Full Text

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[Federal Register Volume 86, Number 203 (Monday, October 25, 2021)]
[Notices]
[Page 59002]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2021-23136]


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DEPARTMENT OF THE TREASURY


Agency Information Collection Activities; Submission for OMB 
Review; Comment Request; Multiple Internal Revenue Service Information 
Collection Requests

AGENCY: Departmental Offices, U.S. Department of the Treasury.

ACTION: Notice.

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SUMMARY: The Department of the Treasury will submit the following 
information collection requests to the Office of Management and Budget 
(OMB) for review and clearance in accordance with the Paperwork 
Reduction Act of 1995, on or after the date of publication of this 
notice. The public is invited to submit comments on these requests.

DATES: Comments must be received on or before November 24, 2021.

ADDRESSES: Written comments and recommendations for the proposed 
information collection should be sent within 30 days of publication of 
this notice to <a href="http://www.reginfo.gov/public/do/PRAMain">www.reginfo.gov/public/do/PRAMain</a>. Find this particular 
information collection by selecting ``Currently under 30-day Review--
Open for Public Comments'' or by using the search function.

FOR FURTHER INFORMATION CONTACT: Copies of the submissions may be 
obtained from Molly Stasko by emailing <a href="/cdn-cgi/l/email-protection#f1a1a3b0b18583949082848388df969e87"><span class="__cf_email__" data-cfemail="702022313004021511030502095e171f06">[email&#160;protected]</span></a>, calling (202) 
622-8922, or viewing the entire information collection request at 
<a href="http://www.reginfo.gov">www.reginfo.gov</a>.

SUPPLEMENTARY INFORMATION:

Internal Revenue Service (IRS)

    1. Title: Simplified Employee Pension-Individual Retirement 
Accounts Contribution Agreement.
    OMB Control Number: 1545-0499.
    Type of Review: Extension of a currently approved collection.
    Description: Form 5305-SEP is used by an employer to make an 
agreement to provide benefits to all employees under a Simplified 
Employee Pension (SEP) described in Internal Revenue Code section 
408(k). This form is not to be filed with the IRS but is to be retained 
in the employer's records as proof of establishing a SEP and justifying 
a deduction for contributions to the SEP.
    Form Number: IRS Form 5305-SEP.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 100,000.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 100,000.
    Estimated Time per Respondent: 4 hours 57 minutes.
    Estimated Total Annual Burden Hours: 495,000 hours.
    2. Title: Internal Revenue Service Advisory Council Membership 
Application.
    OMB Control Number: 1545-1791.
    Type of Review: Revision of a currently approved collection.
    Description: The Federal Advisory Committee Act (FACA) requires 
that committee membership be fairly balanced in terms of points of view 
represented and the functions to be performed. As a result, members of 
specific committees often have both the expertise and professional 
skills that parallel the program responsibilities of their sponsoring 
agencies. Selection of committee members is based on the FACA's 
requirements and the potential member's background and qualifications. 
Therefore, an application is needed to ascertain the desired skills set 
for membership. The IRS will also use the information to perform 
federal income tax, background, and practitioner checks as required of 
all members and applicants to the Committee or Council. Information 
provided will be used to qualify or disqualify individuals to serve as 
members.
    Form Number: IRS Forms 12339.
    Affected Public: Individuals or households.
    Estimated Number of Respondents: 125.
    Frequency of Response: Annually.
    Estimated Total Number of Annual Responses: 125.
    Estimated Time per Response: 1 hour 30 minutes.
    Estimated Total Annual Burden Hours: 187.5 hours.
    3. Title: Consumer Cooperative Exemption Application.
    OMB Control Number: 1545-1941.
    Type of Review: Extension of a currently approved collection.
    Description: A cooperative uses Form 3491 to apply for exemption 
from filing Form 1099-PATR, Taxable Distributions received from 
Cooperatives. To qualify for the exemption, 85% of the cooperative's 
gross receipts for the preceding tax year, or 85% of its total gross 
receipts for the preceding 3 tax years, must have been from retail 
sales of goods or services that are generally for personal, living, or 
family use (qualifying retail sales). See Regulations section 1.6044-4.
    Form: IRS Form 3491.
    Affected Public: Individuals or households; Businesses and other 
for-profit organizations; and Not-for-profit institutions.
    Estimated Number of Respondents: 200.
    Frequency of Response: On Occasion.
    Estimated Total Number of Annual Responses: 200.
    Estimated Time per Response: 44 minutes.
    Estimated Total Annual Burden Hours: 148 hours.

(Authority: 44 U.S.C. 3501 et seq.)

    Dated: October 19, 2021.
Molly Stasko,
Treasury PRA Clearance Officer.
[FR Doc. 2021-23136 Filed 10-22-21; 8:45 am]
BILLING CODE 4830-01-P


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Indexed from Federal Register on October 25, 2021.

This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.