Change Requests

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Form 5330 - Return of Excise Taxes Related to Employee Benefit Plans

Key Information

Abstract

Code sections 4971, 4972, 4973(a)(3), 4975, 4976, 4977, 4978, 4978A, 4978B, 4979, 4979A and 4980 impose various excise taxes in connection with employee benefit plans. Form 5330 is used to compute and collect these taxes.

Federal Register Notices

60-Day FRN	View Notice
30-Day FRN	View Notice

Authorizing Statutes

26 USC 4975	View Law

26 USC 4972	View Law

26 USC 4971	View Law

26 USC 4977	View Law

26 USC 4978	View Law

26 USC 4973(a)(3)	View Law

26 USC 4979	View Law

26 USC 4980	View Law

26 USC 4976	View Law

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CMIA Annual Report and Interest Calculation Cost Claims

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Abstract

PL 101-453 requires that States and Territories must report interest liabilities for major Federal assistance programs annually. States and Territories may report interest calculation cost claims for compensation of administrative costs.

Federal Register Notices

60-Day FRN	View Notice
30-Day FRN	View Notice

Authorizing Statutes

Pub.L. 101 - 453 5	View Law

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International Mail Duty Worksheet

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Abstract

A worksheet through which carriers will submit the information required by, and other information necessary to implement, Executive Order 14256, as amended. The worksheet is where the carrier will declare its duty collection methodology (i.e., ad valorem or specific duty) for the given month, package count, value (if applicable), and total duty amount. The second page will be utilized by the carrier to list the specifics of imported postal items. CBP will use this information to determine the amount of duty that carriers owe pursuant to Executive Order 14256, as amended. CBP can also use the worksheet as a reference when subsequently auditing carriers’ liability for duties.

Federal Register Notices

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Testing Communications On Medical Devices and Radiation-Emitting Products

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Abstract

This generic ICR collects information through a variety of research methods for developing and testing communications involving medical devices and radiation-emitting products that are regulated by FDA. The information will be used to assess the need for communications on specific topics and to assist in the development and modification of communication messages to promote public health and compliance with regulations.

Federal Register Notices

60-Day FRN	View Notice
30-Day FRN	View Notice

Authorizing Statutes

21 USC 393	View Law

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Application to Act as Representative Payee

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Abstract

Under Section 12 of the Railroad Retirement Act, the Railroad Retirement Board (RRB) may pay benefits to a representative payee when an employee, spouse or survivor annuitant is incompetent or is a minor. The collection obtains information related to the representative payee application, supporting documentation and the maintenance of records pertaining to the receipt and use of benefits.

Federal Register Notices

60-Day FRN	View Notice
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Authorizing Statutes

45 USC 231f	View Law

45 USC 231k	View Law

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Supplement to Claim of Person Outside the United States

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Abstract

Under Public Law 98-21, the Tier I or the overall minimum portion of an annuity and Medicare benefits payable under the Railroad Retirement Act to certain beneficiaries living outside the United States may be withheld. The collection obtains the information needed by the Railroad Retirement Board to implement the benefit withholding provisions of P.L. 98-21.

Federal Register Notices

60-Day FRN	View Notice
30-Day FRN	View Notice

Authorizing Statutes

45 USC Chptr 9,Subchptr IV, 231f(b)(6	View Law

Pub.L. 98 - 21 340	View Law

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Annual Return/Report of Employee Benefit Plan

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Abstract

Form 5500 is an annual information return filed by employee benefit plans. The IRS uses this information to determine if the plan appears to be operating properly as required under the law or whether the plan should be audited.

Federal Register Notices

60-Day FRN	View Notice
30-Day FRN	View Notice

Authorizing Statutes

Pub.L. 111 - 192 201	View Law

26 USC 6057, 6058, and 6059	View Law

Pub.L. 109 - 280 1	View Law

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Departure Notification Record (DNR)

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Abstract

This new information collection is necessary to assist ICE in enforcement. By identifying aliens who intend to voluntarily depart the country in compliance with U.S. law, ICE can focus efforts on aliens remaining in the country unlawfully without the intent to comply with departure from the United States as required. This collection would provide a way for aliens to voluntarily report intended departure information to ICE.

Federal Register Notices

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30-Day FRN	View Notice

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Application to Participate in the Income Verification Express Service (IVES) Program

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Abstract

Form 13803, Application to Participate in the Income Verification Express Service (IVES) Program, is used to submit the required information necessary to complete the e-services enrollment process for IVES users and to identify delegates receiving transcripts on behalf of the principle account user.

Federal Register Notices

60-Day FRN	View Notice
30-Day FRN	View Notice

Authorizing Statutes

26 USC 6109	View Law

26 USC 6103(c)	View Law

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Interest Charge on DISC-Related Deferred Tax Liability

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Abstract

Shareholders of Interest Charge Domestic International Sales Corporations (IC-DISCs) use Form 8404 to figure and report an interest charge on their DISC-related deferred tax liability. The interest charge is required by Internal Revenue Code section 995(f). IRS uses Form 8404 to determine whether the shareholder has correctly figured and paid the interest charge on a timely basis.

Federal Register Notices

60-Day FRN	View Notice
30-Day FRN	View Notice

Authorizing Statutes

26 USC 995(f)	View Law

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Fines, Penalties, and Other Amounts

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Public Law 115-97, Tax Cuts and Jobs Act of 2017 (TCJA), amended Internal Revenue Code (IRC) section 162(f) regarding allowable deductions of fines, penalties, and other amounts paid to, or at the direction of, a government or governmental entity in relation to the violation of any law or the investigation or inquiry by such government or entity into the potential violation of any law. The TCJA also added IRC section 6050X, requiring the official of any government or entity described in IRC section 162(f)(5) to file an information return with respect to certain fines, penalties, and other amounts paid. Treasury Decision (TD) 9946 contains final regulations providing guidance on IRC sections 162(f) and 6050X. Treasury Regulations section 1.6050X-1 provides guidance on the information reporting requirements of IRC section 6050X and names Form 1098-F as the return to report the information. Form 1098-F is used to report the amounts paid as required by IRC section 6050X to the IRS and provide a statement to the payer. Treasury Decision (TD) 9946 contains final regulations providing guidance on IRC sections 162(f) and 6050X, adjusts the reporting threshold as authorized by IRC section 6050X(a)(2)(B), and adds Treasury Regulations section 1.6050X-1. Treasury Regulations section 1.6050X-1 provides guidance on the information reporting requirements of IRC section 6050X and names Form 1098-F as the return to report the information. Form 1098-F is used to report the amounts paid as required by IRC section 6050X to the IRS and provide a statement to the payer.

Federal Register Notices

60-Day FRN	View Notice
30-Day FRN	View Notice

Authorizing Statutes

26 USC 162(f)	View Law

26 USC 6050X	View Law

Pub.L. 115 - 97 13306	View Law

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NASA Software Release Request System

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Abstract

The National Aeronautics and Space Administration (NASA) Software Release Request System (SRRS), is the Agency’s system for software owners and developers to prepare, submit, and route software release requests; supporting efficient management of software release processes across NASA centers.

Federal Register Notices

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Creditability of Foreign Taxes

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Abstract

Internal Revenue Code (IRC) section 901 allows a taxpayer a tax credit for the amount of any income, war profits, or excess profits taxes it has paid or accrued during the taxable year. Treasury Regulations section 1.901-2A(e) allows a dual capacity taxpayer to apply the safe harbor formula to qualifying levies when determining the credit. Section 1.901-2A(d) requires the taxpayer to provide a statement electing to use the safe harbor formula.

Federal Register Notices

60-Day FRN	View Notice
30-Day FRN	View Notice

Authorizing Statutes

26 USC 901	View Law

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Personnel Questionnaire - Alcohol and Tobacco Products

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Abstract

Provisions of chapters 51 and 52 of the Internal Revenue Code (IRC, 26 U.S.C. chapters 51 and 52) and the Federal Alcohol Administration Act (FAA Act; 27 U.S.C. 201 et seq.) require all persons who desire to engage in certain alcohol and tobacco activities to obtain a permit or registration from, or file a notice with, the Secretary of the Treasury (the Secretary) before beginning operations. The IRC and FAA Act also provide that an applicant is not eligible for such approvals if the Secretary finds that the applicant, including company officers, directors, or principal investors, has certain criminal convictions or is not likely to lawfully operate. Under its delegated IRC and FAA Act authorities, the Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations in 27 CFR chapter I authorize the collection of information from applicants so that TTB can determine if they meet the statutory and regulatory qualifications to hold alcohol and tobacco permits, registrations, or notices. To assist TTB in making such determinations, applicants use form TTB F 5000.9, Personnel Questionnaire—Alcohol and Tobacco, or its electronic equivalent, to provide TTB with information regarding their identity, business history, and criminal record.

Federal Register Notices

60-Day FRN	View Notice
30-Day FRN	View Notice

Authorizing Statutes

26 USC 5171, 5181, 5271, 5356	View Law

26 USC 5401, 5502, 5511, 5712	View Law

27 USC 204	View Law

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Drawback on Wines Exported

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Abstract

In general, the Internal Revenue Code (IRC) at 26 U.S.C. 5041 imposes Federal excise tax on wine produced or imported into the United States, while section 5362(c) allows domestic wine to be exported, transferred to a foreign trade zone, or used on certain vessels or aircraft without payment of that tax. In the case of taxpaid domestic wine that is subsequently exported, the IRC at 26 U.S.C. 5062(b) provides that exporters of such wine may claim drawback (refund) of the excise tax paid or determined on the exported wine. Under the Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations in 27 CFR Part 28, Exportation of Alcohol, exporters of taxpaid domestic wine use form TTB F 5120.24 to document the wine’s exportation and to submit drawback claims for the excise taxes paid on the exported wine. TTB uses the provided information to determine if the exported wine is eligible for drawback and to verify the amount of drawback claimed by the exporter. As such, the collected information collection is necessary to protect the revenue.

Federal Register Notices

60-Day FRN	View Notice
30-Day FRN	View Notice

Authorizing Statutes

26 USC 5062(b)	View Law

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Application for Reduced Rate of Withholding on Whistleblower Award Payment

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Abstract

The Application for Reduced Rate of Withholding on Whistleblower Award Payment will be used by the whistleblower to apply for a reduction in withholding to minimize the likelihood of the IRS over withholding tax from award payments providing whistleblowers with a pre-award payment opportunity to substantiate their relevant attorney fees and court costs. The Whistleblower Office will review and evaluate the form and calculate the rate.

Federal Register Notices

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Authorizing Statutes

26 USC 7623(b)	View Law

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Advance Election to Participate Under Section 25F

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Abstract

Section 25F of the Internal Revenue Code (IRC) allows for State to voluntarily elect to participate in advance of providing to the Internal Revenue Service (IRS) a list of the scholarship granting organizations (SGOs) that meet the requirements of IRC section 25F(c)(5) and are located in the State. Form 15714 provides an authorized State representative an easy method to elect participation under IRC section 25F. Revenue Procedure 2026-6 provides guidance regarding a procedure for a State to voluntarily elect to participate under IRC section 25F.

Federal Register Notices

60-Day FRN	View Notice
30-Day FRN	View Notice

Authorizing Statutes

Pub.L. 119 - 21 70411	View Law

26 USC 25F	View Law

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Dividends and Distributions

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Abstract

The Form 1099-DIV is used by the IRS to insure that dividends are properly reported as required by Code section 6042 and that liquidation distributions are correctly reported as required by Code section 6043, and to determine whether payees are correctly reporting their income.

Federal Register Notices

60-Day FRN	View Notice
30-Day FRN	View Notice

Authorizing Statutes

26 USC 6043	View Law

26 USC 6042	View Law

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Occupational Tax and Registration Return for Wagering

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Form 11-C is used to register persons accepting wagers (IRC section 4412). IRS uses this form to register the respondent, collect the annual stamp tax (IRC section 4411), and to verify that the tax on wagers is reported on Form 730.

Federal Register Notices

60-Day FRN	View Notice
30-Day FRN	View Notice

Authorizing Statutes

26 USC 4412	View Law

26 USC 4411	View Law

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Rev. Proc. 2022-26: Superfund; Imported Substances; Procedures for Filing a Petition; Section 4662(e) – Proof of Export and Related Superfund Tax Certificates

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Abstract

Section 4672(a)(2) provides that a substance is added to the list of taxable substances if the Secretary determines, in consultation with the Administrator of the Environmental Protection Agency and the Commissioner of U.S. Customs and Border Protection, that the substance meets certain criteria. Section 4672(a)(2) provides that, in the case of a request from an importer or exporter for such a determination, the Secretary shall make such determination within 180 days of the request being filed. Sections 4662(b)(10)(C) and 4662(c)(2)(B)) of the IRC require taxpayers to register with the IRS in order to engage in certain transactions tax-free, and to share that registration information with the other party to the transaction at the time prescribed by the Secretary. Section 4662(d) of the IRC requires the Secretary to prescribe rules for the use-based claims for credit or refund, which are provided in that subsection. Section 4662(e)(4) of the IRC requires the Secretary to prescribe regulations necessary to carry out the purposes of section 4662(e), which provides for tax-free sales for export, as well as claims for credit or refund based on the exportation of tax-paid taxable chemicals.

Federal Register Notices

60-Day FRN	View Notice
30-Day FRN	View Notice

Authorizing Statutes

26 USC 4672	View Law

Pub.L. 117 - 58 135	View Law

26 USC 4661 and 4662	View Law

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Debt Instruments with original instrument discount (OID); Contingent Payments; Anti-Abuse Rule

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Abstract

This regulation relates to the tax treatment of debt instruments that provide for one or more contingent payments. The regulation also treats a debt instrument and a related hedge as an integrated transaction. The regulation provides general rules, definitions, and reporting and recordkeeping requirements for contingent payment debt instruments and for integrated debt instruments.

Federal Register Notices

60-Day FRN	View Notice
30-Day FRN	View Notice

Authorizing Statutes

26 USC 1275	View Law

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U.S. Departing Alien Income Tax Statement

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Abstract

Form 2063 is used by a departing resident alien against whom a termination assessment has not been made, or a departing non- resident alien who has no taxable income from United States sources, to certify that they have satisfied all U.S. income tax obligations. The data is used by the IRS to certify that departing aliens have complied with U.S. income tax laws.

Federal Register Notices

60-Day FRN	View Notice
30-Day FRN	View Notice

Authorizing Statutes

26 USC 6851	View Law

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Alaska Beak Deformity Observations

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Abstract

As part of the USGS Ecosystems mission to assess the status and trends of the Nation's biological resources, the Alaska Science Center Landbird Program conducts research on avian populations within Alaska. Beginning in the late 1990s, an outbreak of beak deformities in Black-capped Chickadees emerged in south central Alaska. USGS scientists launched a study to understand the scope of this problem and its effect on wild birds. Since that time, researchers have gathered important information about the deformities but their cause still remains unknown. Members of the public provide observation reports of birds with deformities from around Alaska and other regions of North America. These reports are very important in that they allow researchers to determine the geographical distribution and species affected. Data collection over such a large and remote area would not be possible without the public’s assistance.

Federal Register Notices

60-Day FRN	View Notice
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Authorizing Statutes

16 USC 742(a)-(d), 742 (e)-(j)	View Law

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Post-Contract Award Information

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Abstract

Treasury Bureaus and the Office of the Procurement Executive collect post-award information from contractors when necessary in administering public contracts for supplies and services. Information requested of contractors is specific to each contract and is required for Treasury to properly evaluate the progress made and/or management controls used by contractors providing supplies or services to the Government, and to determine contractors' compliance with contract terms placed in the contract as authorized by the Federal Property and Administrative Services Act (41 U.S.C. 251 et seq.),the Federal Acquisition Regulation (FAR) (48 CFR Chapter 1) and applicable acquisition regulations.

Federal Register Notices

60-Day FRN	View Notice
30-Day FRN	View Notice

Authorizing Statutes

41 USC 251	View Law

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Solicitation of Proposal Information for Award of Public Contracts

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Abstract

Treasury Bureaus and the Office of the Procurement Executive collect information when inviting firms to submit proposals for public contracts for supplies and services. The information collection is necessary for compliance with the Federal Property and Administrative Services Act (41 U.S.C. 251 et seq.), the Federal Acquisition Regulation (FAR) (48 CFR Chapter 1) and applicable acquisition regulations. Information requested from offerors is specific to each procurement solicitation and is required for Treasury to properly evaluate the capabilities and experience of potential contractors who desire to provide the supplies or services to be acquired. Evaluation will be used to determine which proposal most benefits the Government.

Federal Register Notices

60-Day FRN	View Notice
30-Day FRN	View Notice

Authorizing Statutes

41 USC 251	View Law

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