Notice2021-25647
Proposed Collection; Comment Request for Form 1098-MA
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
November 24, 2021
Issuing agencies
Treasury DepartmentInternal Revenue Service
Abstract
The Internal Revenue Service, 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 information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning Form 1098-MA, Mortgage Assistance Payments.
Full Text
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<title>Federal Register, Volume 86 Issue 224 (Wednesday, November 24, 2021)</title>
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[Federal Register Volume 86, Number 224 (Wednesday, November 24, 2021)]
[Notices]
[Page 67119]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2021-25647]
[[Page 67119]]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Form 1098-MA
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice and request for comments.
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SUMMARY: The Internal Revenue Service, 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
information collections, as required by the Paperwork Reduction Act of
1995. The IRS is soliciting comments concerning Form 1098-MA, Mortgage
Assistance Payments.
DATES: Written comments should be received on or before January 24,
2022 to be assured of consideration.
ADDRESSES: Direct all written comments to Andres Garcia, 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 Sara
Covington, (737) 800-6149, at Internal Revenue Service, Room 6526, 1111
Constitution Avenue NW, Washington, DC 20224, or through the internet
at <a href="/cdn-cgi/l/email-protection#6a390b180b44264429051c03040d1e05042a031819440d051c"><span class="__cf_email__" data-cfemail="1d4e7c6f7c3351335e726b74737a6972735d746f6e337a726b">[email protected]</span></a>.
SUPPLEMENTARY INFORMATION:
Title: Mortgage Assistance Payments.
OMB Number: 1545-2221.
Form Number: Form 1098-MA.
Abstract: This form is a statement reported to the IRS and to
taxpayers. It will be filed and furnished by State Housing Finance
Agencies (HFAs) and HUD to report the total amounts of mortgage
assistance payments and homeowner mortgage payments made to mortgage
servicers. The requirement for the statements are authorized by Notice
2011-14, supported by Public Law 111-203, sec. 1496, and Public Law
110-343, Division A, sec. 109.
Current Actions: There were no changes made to the document that
resulted in any change to the burden previously reported to OMB. We are
making this submission to renew the OMB approval.
Type of Review: Extension to previously approved collection.
Affected Public: Individuals, Federal Government, State, Local, or
Tribal Governments, and other Not-for-profit organizations.
Estimated Number of Respondents: 52.
Estimated Time per Respondent: 2 hours 50 minutes.
Estimated Total Annual Burden Hours: 170,400.
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: November 18, 2021.
Sara L. Covington,
IRS Tax Analyst.
[FR Doc. 2021-25647 Filed 11-23-21; 8:45 am]
BILLING CODE 4830-01-P
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</html>Indexed from Federal Register on November 24, 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.