Notice2024-03033
Proposed Collection; Comment Request for Preparer Hardship Waiver Request and Preparer Explanation for Not Filing Electronically
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
February 14, 2024
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 continuing information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning preparer hardship waiver request and preparer explanation for not filing electronically.
Full Text
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<title>Federal Register, Volume 89 Issue 31 (Wednesday, February 14, 2024)</title>
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[Federal Register Volume 89, Number 31 (Wednesday, February 14, 2024)]
[Notices]
[Pages 11339-11340]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2024-03033]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Preparer Hardship Waiver
Request and Preparer Explanation for Not Filing Electronically
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
continuing information collections, as required by the Paperwork
Reduction Act of 1995. The IRS is soliciting comments concerning
preparer hardship waiver request and preparer explanation for not
filing electronically.
DATES: Written comments should be received on or before April 15, 2024
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#f5858794db969a9898909b8186b59c8786db929a83"><span class="__cf_email__" data-cfemail="39494b58175a5654545c574d4a79504b4a175e564f">[email protected]</span></a>. Include OMB control number
1545-2200 or Preparer Hardship Waiver
[[Page 11340]]
Request and Preparer Explanation for Not Filing Electronically.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the forms should be directed to Kerry Dennis at (202) 317-
5751, 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#b6fdd3c4c4cf98fa98f2d3d8d8dfc5f6dfc4c598d1d9c0"><span class="__cf_email__" data-cfemail="58133d2a2a217614761c3d3636312b18312a2b763f372e">[email protected]</span></a>.
SUPPLEMENTARY INFORMATION:
Title: Preparer Hardship Waiver Request and Preparer Explanation
for Not Filing Electronically.
OMB Number: 1545-2200.
Form Number(s): 8944 and 8948.
Abstract: A tax preparer uses Form 8944 to request a waiver from
the requirement to file tax returns on magnetic media when the filing
of tax returns on magnetic media would cause a hardship. A specified
tax return preparer uses Form 8948 to explain which exception applies
when a covered return is prepared and filed on paper.
Current Actions: There are no changes being made to the forms or
burden at this time.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations.
Form 8944
Estimated Number of Respondents: 90,000.
Estimated Number of Responses: 90,000.
Estimated Time per Response: 1 hour.
Estimated Annual Burden Hours: 719,100 hours.
Form 8948
Estimated Number of Respondents: 180,000.
Estimated Number of Responses: 740,500.
Estimated Time per Response: 160 hours.
Estimated Annual Burden Hours: 1,473,595 hours.
Total Burden Estimates
Estimated Total Respondents: 830,500.
Estimated Total Annual Burden Hours: 2,192,695 hours.
The following paragraph applies to all 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 if 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: February 7, 2024.
Kerry L. Dennis,
Tax Analyst.
[FR Doc. 2024-03033 Filed 2-13-24; 8:45 am]
BILLING CODE 4830-01-P
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