Notice2022-09175

Proposed Collection; Comment Request for Form 1099-MISC

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
April 29, 2022

Issuing agencies

Treasury DepartmentInternal Revenue Service

Abstract

The Internal Revenue Service (IRS), 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 Miscellaneous Information.

Full Text

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<title>Federal Register, Volume 87 Issue 83 (Friday, April 29, 2022)</title>
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[Federal Register Volume 87, Number 83 (Friday, April 29, 2022)]
[Notices]
[Page 25568]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2022-09175]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Form 1099-MISC

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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SUMMARY: The Internal Revenue Service (IRS), 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 Miscellaneous 
Information.

DATES: Written comments should be received on or before June 28, 2022 
to be assured of consideration.

ADDRESSES: Direct all written comments to Andres Garcia, Internal 
Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 
20224, or by email to <a href="/cdn-cgi/l/email-protection#5837353a762d36312c18312a2b763f372e"><span class="__cf_email__" data-cfemail="90fffdf2bee5fef9e4d0f9e2e3bef7ffe6">[email&#160;protected]</span></a>. Include ``OMB Number 1545-
0115--Miscellaneous Information'' in the subject line of the message.

FOR FURTHER INFORMATION: Requests for additional information or copies 
of this collection should be directed to Martha R. Brinson, at (202) 
317-5753, or 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#226f4350564a430c700c60504b4c514d4c624b50510c454d54"><span class="__cf_email__" data-cfemail="d895b9aaacb0b9f68af69aaab1b6abb7b698b1aaabf6bfb7ae">[email&#160;protected]</span></a>.

SUPPLEMENTARY INFORMATION: 
    Title: Miscellaneous Information.
    OMB Number: 1545-0115.
    Form Number: 1099-MISC.
    Abstract: Form 1099-MISC is used by payers to report payments of 
$600 or more of rents, prizes and awards, medical and health care 
payments, nonemployee compensation, and crop insurance proceeds, $10 or 
more of royalties, any amount of fishing boat proceeds, certain 
substitute payments, golden parachute payments, and an indication of 
direct sales of $5,000 or more.
    Current Actions: There are no changes to the paperwork burden 
previously approved by OMB.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit organizations.
    Estimated Number of Respondents: 99,447,800.
    Estimated Time per Respondent: 18 minutes.
    Estimated Total Annual Burden Hours: 30,828,818.
    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. 
Comments will be 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 has 
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 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: April 21, 2022.
Martha R. Brinson,
Tax Analyst.
[FR Doc. 2022-09175 Filed 4-28-22; 8:45 am]
BILLING CODE 4830-01-P


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Indexed from Federal Register on April 29, 2022.

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