Notice2024-18535
Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request for Forms 2210 and 2210-F
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
August 19, 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 public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995. Currently, the IRS is soliciting comments concerning Form 2210, Underpayment of Estimated Tax by Individuals, Estate, and Trusts, and Form 2210-F, Underpayment of Estimated Tax by Farmers and Fishermen.
Full Text
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<title>Federal Register, Volume 89 Issue 160 (Monday, August 19, 2024)</title>
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[Federal Register Volume 89, Number 160 (Monday, August 19, 2024)]
[Notices]
[Page 67155]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2024-18535]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Extension of Information Collection Request Submitted
for Public Comment; Comment Request for Forms 2210 and 2210-F
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 public and other
Federal agencies to take this opportunity to comment on proposed and/or
continuing information collections, as required by the Paperwork
Reduction Act of 1995. Currently, the IRS is soliciting comments
concerning Form 2210, Underpayment of Estimated Tax by Individuals,
Estate, and Trusts, and Form 2210-F, Underpayment of Estimated Tax by
Farmers and Fishermen.
DATES: Written comments should be received on or before October 18,
2024 to be assured of consideration.
ADDRESSES: Direct all written comments to Andr[eacute]s Garcia,
Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW,
Washington, DC 20224, or by email to <a href="/cdn-cgi/l/email-protection#f9898b98d79a9694949c978d8ab9908b8ad79e968f"><span class="__cf_email__" data-cfemail="572725367934383a3a32392324173e252479303821">[email protected]</span></a>. Please
include, ``OMB Number: 1545-0140--Public Comment Request Notice'' in
the Subject line.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the form and instructions should be directed to Ronald J.
Durbala, at (202) 317-5746, 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#b3e1f9dcc0d6c3db9df7c6c1d1d2dfd2f3dac1c09dd4dcc5"><span class="__cf_email__" data-cfemail="0f5d45607c6a7f67214b7a7d6d6e636e4f667d7c21686079">[email protected]</span></a>.
SUPPLEMENTARY INFORMATION:
Title: Underpayment of Estimated Tax by Individuals, Estate, and
Trusts (Form 2210), and Underpayment of Estimated Tax by Farmers and
Fishermen (Form 2210-F).
OMB Number: 1545-0140.
Regulation Project Number: Form 2210 and Form 2210-F.
Abstract: Internal Revenue Code section 6654 imposes a penalty for
failure to pay estimated tax. Form 2210 is used by individuals,
estates, and trusts. Form 2210-F is used by farmers and fisherman to
determine whether they are subject to the penalty and to compute the
penalty if it applies.
Current Actions: While there are no changes to the forms, updates
to account for all ADL indicators within form AND instructions will
result in an overall change in burden. These changes will result in an
increase to the total annual burden hours by 197,549 hours.
Type of Review: Revision of a currently approved collection.
Affected Public: Individuals or households, business or other for-
profit organizations, and farms.
Estimated Number of Respondents: 80,150.
Estimated Average Time per Respondent: 3 hrs., 50 min.
Estimated Total Annual Burden Hours: 307,406.
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.
Desired Focus of Comments: The Internal Revenue Service (IRS) is
particularly interested in comments that:
<bullet> Evaluate whether the proposed collection of information is
necessary for the proper performance of the functions of the agency,
including whether the information will have practical utility.
<bullet> Evaluate the accuracy of the agency's estimate of the
burden of the proposed collection of information, including the
validity of the methodology and assumptions used.
<bullet> Enhance the quality, utility, and clarity of the
information to be collected; and
<bullet> Minimize the burden of the collection of information on
those who are to respond, including using appropriate automated,
electronic, mechanical, or other technological collection techniques or
other forms of information technology, e.g., by permitting electronic
submissions of responses.
Comments submitted in response to this notice will be summarized
and/or included in the ICR for OMB approval of the extension of the
information collection; they will also become a matter of public
record.
Approved: August 14, 2024.
Ronald J. Durbala,
IRS Tax Analyst.
[FR Doc. 2024-18535 Filed 8-16-24; 8:45 am]
BILLING CODE 4830-01-P
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