Information Collection Request (ICR) Tracker

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Federal Register Notices

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This document contains regulations relating to when the area director may recharacterize a financing arrangement as a conduit arrangement. Such recharacterization will affect the amount of withholding tax due on financing transactions that are part of the financing arrangement. These regulations will affect withholding agents and foreign investors.

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Federal Register Notices

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This is a mandatory information collection for railroads who transport high-hazard flammable liquids that exceed certain thresholds by rail. This burden contains both reporting and recordkeeping requirements. The information collection ranges from a one-time collection, to monthly, annually, and on occasion collection. The information collected is specific to additional requirements for railroads when transporting large amounts of high-hazard flammable liquids by rail. For example, railroads are required to develop a comprehensive oil spill response plan to ensure that if there is an accident, proper procedures are in place to deal with mitigation, response, and clean-up of the hazardous material. The development, maintenance, and submission of these plans are captured within this information collection. While another information collection requires a person, who offers mined gases and liquids, including crude oil, to developing a sampling and testing plan to ensure the proper classification of the material, ensuring selection of the most appropriate rail car for shipment. In addition, many of these records may be requested at a reasonable time and location by DOT enforcement entities for review.

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Federal Register Notices

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Employers use Form 8844 to claim the empowerment zone and renewal community employment credit.

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Federal Register Notices

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Under the new bankruptcy Act, Pub.L. 109-8, the United States Trustee is charged with creating an approved list of debt education course providers. Each course provider must meet minimum qualifications established by Congress in the new law. The UST needs the information in the application in order to evaluate whether the applicants meet these qualifications established by Congress. The respondents to the application will be debt education providers who will educate individuals regarding personal finances after they file for bankruptcy.

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Federal Register Notices

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Form 8613 is used by regulated investment companies to compute and pay the excise tax on undistributed income imposed under section 4982. IRS uses the information to verify that the correct amount of tax has been reported.

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Federal Register Notices

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This form is used by individuals, partnerships, estates, trusts, and S corporations to make an election to postpone an IRS determination as to whether an activity is engaged in for profit for 5 years (7 years for breeding, training, showing, or racing horses). The data is used to verify eligibility to make the election.

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Federal Register Notices

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IRC section 42 permits owners of residential rental projects providing low-income housing to claim a credit against their income tax. If the property is disposed of or it falls to meet certain requirements over a 15-year compliance period and a bond is not posted, the owner must recapture on Form 8611 part of the credit(s) taken in prior years.

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Federal Register Notices

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The BASE project aims to understand factors that affect child care and early education (CCEE) workforce dynamics, including employment recruitment, retention, and advancement, as well as to build the evidence base about strategies that may help to recruit, retain, and advance the CCEE workforce. The proposed information collection aimed to build the evidence base about the implementation, costs, and impacts of strategies aimed at improving the compensation and economic well-being of educators in child care center-based and home-based settings. The BASE project will do so by leveraging two pilot initiatives being implemented by the Colorado Department of Early Childhood (CDEC) that provide additional funding and supports to center-based child care settings to improve teacher compensation and funding for home-based child care settings to support the provision of benefits to owners (referred to as providers hereafter) and staff (referred to as assistants hereafter). Key data collection activities included a follow-up survey fielded to teachers in the center-based pilot and a follow-up survey fielded to providers and assistants in the home-based pilot. Staff at CDEC suggested that, although the outreach materials were ok to send in English, the instruments for teachers and home-based providers should also be offered in Spanish for those who may feel more comfortable completing the survey in that language. The Administration for Children and Families (ACF) has translated the teacher and provider follow-up surveys (Instruments 2 and 3) and the consent information for these surveys (Appendix C) into Spanish (Instruments 2S and 3S, Appendix CS). These translations do not change any content of the currently approved survey instruments or consent documentation.

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Internal Revenue Code (IRC) sections 6011 and 6012 require individuals and entities to prepare and file income tax returns annually. Treasury Regulations section 1.6012-3 requires fiduciaries to file tax returns for estates and trusts using Form 1041. Form 1041 filers use Schedule E (Form 1040) to report income and loss from rental real estate, royalties, partnerships, S corporations, estates, trusts, and residual interests in real estate mortgage investment conduits (REMICs).

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Federal Register Notices

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This ICR is a renewal for a mandatory collection for reporting, recordkeeping, and disclosure. The Hours of Service (HOS) rules apply to both property and passenger motor carriers. The HOS rules set limits on the on-duty time and driving time of CMV drivers, and mandate the amount and frequency of the time off-duty that such drivers must receive. Two types of information are collected under this IC: (1) drivers’ daily record of duty status (RODS) (electronic records or, in some cases, paper logbooks), and (2) supporting documents, such as fuel and toll receipts, that may be used by motor carriers to verify the accuracy of the RODS and to document expense deductions taken in the determination of taxable income. The information is collected on an annual basis. The purpose of the collection of the RODS and supporting documents of the HOS rules is to provide the Agency with its most effective tool in combating driver fatigue. Enforcement officials at roadside employ the RODS and supporting documents to determine the amount of time a driver has spent off duty prior to the driver’s current duty day. They also determine the amount of time the driver has been on duty that duty day, and the amount of time the driver has been behind the wheel driving during the duty day. Enforcement officials examine the RODS for seven of the immediately preceding days to determine compliance with the HOS rules. The RODS are an invaluable tool used to detect inaccurate and falsified logs that facilitates removing fatigued, unsafe drivers off the road. Enforcement officials employ the RODS and supporting documents retained by the motor carrier when conducting on-site investigative reviews of motor carriers. The safety assessments that result from such reviews are public information, and many shippers routinely examine the assessments, as well as crash and regulatory compliance records, when selecting a motor carrier. The Motor Carrier Safety Assistance Program (MCSAP) requires States, as a condition of receiving grant funding, to adopt and enforce State CMV safety laws and regulations that are compatible with the FMCSRs and these include the HOS rules. States embrace the Federal enforcement scheme for regulating safety in the operation of CMVs, and work closely with Federal investigators in enforcing the HOS rules. Motor carriers also help FMCSA detect fatigued drivers. It is in their interest to be proactive in detecting inaccuracy or falsification of RODS by their CMV drivers to avoid the penalties resulting from such infractions. Replacing paper RODS with electronic RODS enhances the accuracy and minimizes the falsification of RODS. Motor carriers will continue to examine the supporting documents, such as fuel receipts, toll receipts, bills of lading, repair invoices, and compare them to the entries on the RODS. Comparing supporting documents to the RODS helps the motor carrier verify the accuracy of the HOS reported by their CMV drivers. Motor carrier use of the RODS and driver-supplied supporting documents enhances driver adherence to the HOS rules, keeps fatigued drivers off the road, and helps FMCSA protect the public. This ICR supports the Department of Transportation’s Strategic Goal of Safety because the information helps the Agency improve the safety of drivers operating CMVs on our Nation’s highways.

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Federal Register Notices

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The New Source Performance Standards (NSPS) for Stationary Gas Turbines (40 CFR Part 60, Subpart GG) were proposed on October 3, 1977; promulgated on September 10, 1979; and last-amended on February 27, 2014. These regulations apply to existing facilities and new facilities that have stationary gas turbines with a heat input at peak load equal or greater than 10.7 gigajoules per hour (based on the lower heating value of the fuel fired). There are no new facilities under this subpart, as any facility which commenced construction, modification, or reconstruction after February 18, 2005 is subject to the NSPS for Stationary Combustion Turbines (40 CFR Part 60, Subpart KKKK). This information is being collected to assure compliance with 40 CFR Part 60, Subpart GG. In general, all NSPS standards require initial notifications, performance tests, and periodic reports by the owners/operators of the affected facilities. They are also required to maintain records of the occurrence and duration of any startup, shutdown, or malfunction in the operation of an affected facility, or any period during which the monitoring system is inoperative. These notifications, reports, and records are essential in determining compliance, and are required of all affected facilities subject to NSPS.

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The New Source Performance Standards (NSPS) for Incinerators (40 CFR Part 60, Subpart E) apply to existing incinerators that charge more than 45 metric tons per day (50 tons per day) of solid waste, and that commenced either construction or modification after August 17, 1971. Solid waste is defined as refuse, more than 50 percent of which is municipal type waste consisting of a mixture of paper, wood, yard wastes, food wastes, plastics, leather, rubber, and other combustibles, and noncombustible materials such as glass and rock. Owners and operators of existing incinerators that charge more than 45 metric tons per day (50 tons per day) of solid waste, and that commenced construction or modification after August 17, 1971 are required to comply with reporting and record keeping requirements for the General Provisions (40 CFR Part 60, Subpart A), as well as for the applicable standards in 40 CFR Part 60, Subpart E. This includes submitting initial notifications, performance tests and periodic reports and results, and maintaining records of the occurrence and duration of any startup, shutdown, or malfunction in the operation of an affected facility, or any period during which the monitoring system is inoperative. These reports are used by EPA to determine compliance with 40 CFR Part 60, Subpart E.

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Section 1128C(a)(2) of the Social Security Act (42 U.S.C. 1320a-7c(a)(2)) authorizes the Secretary and the Attorney General to consult with, and arrange for the sharing of data with representatives of health plans to establish a Fraud and Abuse Control Program as specified in Section 1128(C)(a)(1) of the Social Security Act. This is known as the Healthcare Fraud Prevention Partnership (HFPP). It was officially established by a Charter in fall 2012 and signed by HHS Secretary Sibelius and US Attorney General Holder. The HFPP is a joint initiative established by the Department of Health and Human Services and Department of Justice to detect and prevent the prevalence of healthcare fraud through data and information-sharing and applying analytic capabilities by the public and private sectors. The HFPP collaboration provides a unique opportunity to transition from traditional "pay and chase" approaches for fraud detection and recovery towards a data-driven model for identifying and predicting aberrant activity. A central goal of the HFPP is to identify the optimal way to coordinate nationwide sharing of health care claims information, including aggregating claims and payment information from large public healthcare programs and private insurance payers. In addition to sharing data and information, the HFPP is focused on advancing analytics, training, outreach, education to support anti-fraud efforts and achieving its objectives, primarily through goal-oriented, well-designed fraud studies. The HFPP's organizational structure is made up of an Executive Board, the Data Analysis and Review Committee, and the Information Sharing Committee. The HFPP will also include a Trusted Third Party that CMS will engage to provide the technical and operational platform to support the partnerships' data sharing, collaboration and study outreach activities. Enabling data sharing and providing analytical computing capabilities of the TTP is central to the success of the HFPP.

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Federal Register Notices

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This information collection includes the information necessary to submit a request to grant or revoke power of attorney for an application, patent, or reexamination proceeding, and for a registered practitioner to withdraw as attorney or agent of record. This also includes the information necessary to change the correspondence address for an application, patent, or reexamination proceeding, to request a Customer Number and manage the correspondence address and list of practitioners associated with a Customer Number, and to designate or change the correspondence address or fee address for one or more patents or applications by using a Customer Number. Under 35 U.S.C. 2 and 37 CFR 1.31-1.32, power of attorney may be granted to one or more joint inventors or a person who is registered to practice before the USPTO to act in an application or a patent. In particular, for an application filed before September 16, 2012, or for a patent which issued from an application filed before September 16, 2012, power of attorney may be granted by the applicant for patent (as set forth in 37 CFR 1.41(b) (pre-AIA)) or the assignee of the entire interest of the applicant. For an application filed on or after September 16, 2012, or for a patent which issued from an application filed on or after September 16, 2012, power of attorney may be granted by the applicant for patent (as set forth in 37 CFR 1.42) or the patent owner. The USPTO provides two different versions of the forms for establishing power of attorney based upon whether the application filing date is before or after September 16, 2012, to thereby reduce applicants' burden in having to determine the appropriate power of attorney requirements for a given application. The USPTO's Customer Number practice permits applicants, patent owners, assignees, and practitioners of record, or the representatives of record for a number of applications or patents, to change the correspondence address of a patent application or patent with one change request instead of filing separate requests for each patent or application. Start Printed Page 50087Any changes to the address or practitioner information associated with a Customer Number will be applied to all patents and applications associated with said Customer Number. The Customer Number practice is optional, in that changes of correspondence address or power of attorney may be filed separately for each patent or application without using a Customer Number. However, a Customer Number associated with the correspondence address for a patent application is required in order to access private information about the application using the Patent Application Information Retrieval (PAIR) system, which is available through the USPTO website. The use of a Customer Number is also required in order to grant power of attorney to more than ten practitioners or to establish a separate “fee address” for maintenance fee purposes that is different from the correspondence address for a patent or application. 37 CFR 1.36 provides for the revocation of a power of attorney at any stage in the proceedings of a case. 37 CFR 1.36 also provides a path by which a registered patent attorney or patent agent who has been given a power of attorney may withdraw as attorney or agent of record.

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The collection requires responses to questions regarding an individual’s identity in order to gain access to U.S. Federal Government web applications. The information to be collected will be used to verify the requestor’s identity. Once the users identity is verified the collected data is deleted and the user is prompted to create an account.

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Federal Register Notices

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This ICR is for a guidance intended to assist tobacco manufacturers, importers, researchers, and investigators, and their representatives who seek meetings with staff of FDA’s Center for Tobacco Products (CTP). This guidance does not pertain to other types of meetings or meeting requests with CTP staff. The Federal Food, Drug, and Cosmetic Act (FD&C Act), as amended by the Family Smoking Prevention and Tobacco Control Act (Tobacco Control Act) offers several pathways to obtain an order from FDA to authorize the marketing of a new tobacco product before it may be introduced or delivered into interstate commerce. To provide assistance with these pathways to market products, FDA will meet with tobacco product manufacturers, importers, researchers, and investigators (or their representatives) where appropriate. This guidance is intended to assist persons who seek guidance relating to their research to inform the regulation of tobacco products or to support the development or marketing of tobacco products. This guidance describes two collections of information: (1) The submission of a meeting request containing certain information and (2) the submission of a meeting information package in advance of the meeting. The purpose of the meeting information package is to provide Agency staff the opportunity to adequately prepare for the meeting, including the review of relevant data concerning the product. In the Agency’s experience, reviewing such information is critical to achieving a productive meeting. For information that was previously submitted in a meeting request, the information package should provide updated information that reflects the most current and accurate information available.

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In the guidance document, FDA requests tobacco health document submissions from manufacturers and importers of tobacco products based on the statutory requirements and compliance dates. As indicated in the guidance, all manufacturers and importers of tobacco products are required to provide immediate and ongoing submission of health documents developed after June 22, 2009. However, FDA generally does not intend to enforce the requirement at this time with respect to all such health documents, so long as a specified set of documents, those developed between June 23, 2009, and December 31, 2009, are provided at least 90 days prior to the delivery for introduction of tobacco products into interstate commerce. Thereafter, manufacturers should preserve all health documents, including those that relate to products for further manufacturing and those developed after December 31, 2009, for future submission to FDA. Respondents submit information through a facilitative electronic form or in paper form using Form FDA 3743. In both forms, FDA requests information including: submitter identification, submitter point of contact, submission format and contents (as applicable), confirmation statement, document categorization (as applicable), document readability and accessibility, and document metadata. The information collected will inform FDA's regulatory processes and decision making such as, development of good manufacturing practices, review standards for new tobacco products, and regulation of modified risk tobacco products, among others.

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Treasury Decision (TD) 8400 contains previously approved final regulations regarding the taxation of gain or loss from certain foreign currency transactions under Internal Revenue Code (IRC) section 988 and applies to taxpayers engaging in such transactions. Such gains and losses are characterized as ordinary income or loss. However, under IRC section 988(a)(1)(B), taxpayers may elect to characterize exchange gain or loss on certain transactions as capital gain or loss. Treasury Regulations section 1.988-3(b) provides the procedure for making the election. Under IRC section 988(c)(1)(D)(ii), taxpayers may elect to have regulated futures contracts and certain options (which generally are not subject to section 988) treated as section 988 transactions. Treasury Regulations sections 1.988-1(a)(7)(iii) and (iv) provide the procedure for making that election. Under IRC section 988(c)(1)(E)(iii), a qualified fund may elect out of section 988 with respect to certain financial transactions. Treasury Regulations section 1.988-1(a)(8)(iv) provides the procedure for making that election. Under IRC section 988(d), taxpayers may receive special treatment allowing integration with respect to certain borrowings and property if the transactions are properly identified. The identification rules are in Treasury Regulations sections 1.988-5(a)(8), 1.988-5(b)(3), and 1.988-5(c)(2). Treasury Regulations section 1.988-2(a)(2)(v) allows an accrual basis taxpayer to make an election that provides special translation rules regarding the purchase and sale of stock or securities traded on an established securities market. Treasury Regulations section 1.988-2(b)(2)(iii)(B) provides an election allowing the translation of interest income and expense using a spot accrual convention.

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Internal Revenue Code section 465 requires taxpayers to limit their at-risk loss to the lesser of the loss or their amount at risk. Taxpayers use Form 6198 to figure the profit or loss from an at-risk activity, the amount at risk, and the deductible amount of the loss.