74 FR 160 pg. 42166 - Proposed Collection; Comment Request for Forms 2210 and 2210-F
Type: NOTICEVolume: 74Number: 160Page: 42166
FR document: [FR Doc. E9-19962 Filed 8-19-09; 8:45 am]
Agency: Treasury Department
Sub Agency: Internal Revenue Service
Official PDF Version: PDF Version
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Forms 2210 and 2210-F
AGENCY:
Internal Revenue Service (IRS), Treasury.
ACTION:
Notice and request for comments.
SUMMARY:
The Department of the Treasury, 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 proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). 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 19, 2009 to be assured of consideration.
ADDRESSES:
Direct all written comments to R. Joseph Durbala, Internal Revenue Service, Room 6129, 1111 Constitution Avenue, NW., Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or copies of the forms and instructions should be directed to Allan Hopkins at Internal Revenue Service, (202) 622-6665, Room 6129, 1111 Constitution Avenue, NW., Washington, DC 20224, or through the Internet at Allan.M.Hopkins@irs.gov.
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.
Form Number: 2210 and 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 and 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. The Service uses this information to determine whether taxpayers are subject to the penalty, and to verify the penalty amount.
Current Actions: There are a total of 12 lines being added to these forms.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals or households, business or other for-profit organizations, and farms.
Estimated Number of Respondents: 599,999.
Estimated Time per Respondent: 4 hrs.
Estimated Total Annual Burden Hours: 2,405,663.
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 thecollection of information displays a valid OMB control number. Books or records relating to a collection of information must beretained as long as their contents may become material in theadministration of any internal revenue law. Generally, taxreturns and tax return information are confidential, as requiredby 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 OMBapproval. 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 thefunctions 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 tobe collected; (d) ways to minimize the burden of the collectionof 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 andcosts of operation, maintenance, and purchase of services toprovide information.
Approved: July 20, 2009.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. E9-19962 Filed 8-19-09; 8:45 am]
BILLING CODE 4830-01-P