Notice 2010-30/Notice 2012-41 - Transitional Guidance for Taxpayers Claiming Relief Under the Military Spouses Residency Relief Act for Taxable Year 2009 and Subsequent Years

ICR 201703-1545-009

OMB: 1545-2169

Federal Form Document

Forms and Documents
Document
Name
Status
Supplementary Document
2017-03-16
Supplementary Document
2017-03-14
Supporting Statement A
2017-03-29
ICR Details
1545-2169 201703-1545-009
Historical Active 201310-1545-005
TREAS/IRS
Notice 2010-30/Notice 2012-41 - Transitional Guidance for Taxpayers Claiming Relief Under the Military Spouses Residency Relief Act for Taxable Year 2009 and Subsequent Years
Extension without change of a currently approved collection   No
Regular
Approved without change 07/05/2017
Retrieve Notice of Action (NOA) 04/24/2017
  Inventory as of this Action Requested Previously Approved
07/31/2020 36 Months From Approved 07/31/2017
6,200 0 6,200
6,200 0 6,200
0 0 0

On April 15, 2010, the Department of the Treasury (Treasury Department) and the Internal Revenue Service (IRS) published Notice 2010-30, 2010-18 I.R.B. 650, which provides relief and procedures for certain taxpayers who are spouses (civilian spouses) of active duty members of the uniformed services (servicemembers). The relief and procedures were made available to civilian spouses who (A) accompany their servicemember spouses to a military duty station in American Samoa, Guam, the Northern Mariana Islands (NMI), Puerto Rico, or the U.S. Virgin Islands (USVI) (each a "U.S. territory") and claim residence or domicile (tax residence) in one of the 50 States or the District of Columbia under the Military Spouses Residency Relief Act (MSRRA) or (B) accompany their servicemember spouses to a military duty station in one of the 50 States or the District of Columbia and claim tax residence in a U.S. territory under MSRRA. The relief and procedures set forth in Notice 2010-30 were initially available for the taxable year 2009.. On June 07, 2012, the Treasury Department and the IRS published Notice 2012-41, which extended the relief and procedures announced in Notice 2010-30 to the subsequent taxable years. This notice further extends the relief set forth in Notice 2010-30 for civilian spouses described in the prior paragraph to taxable years beginning after November 11, 2010 and subsequent calendar years, and provides that such civilian spouses should follow the applicable procedures described in Notice 2010-30.

PL: Pub.L. 111 - 97 1 Name of Law: Military Spouses Residency Relief Act
   US Code: 26 USC 6161 Name of Law: Extension of time for paying tax
   US Code: 26 USC 6654(e)(3)(A) Name of Law: Failure by individual to pay estimated income tax
   PL: Pub.L. 111 - 1 3 Name of Law: Spouses Residency Relief Act
  
None

Not associated with rulemaking

  82 FR 8653 01/27/2017
82 FR 18971 04/24/2017
No

  Total Approved Previously Approved Change Due to New Statute Change Due to Agency Discretion Change Due to Adjustment in Estimate Change Due to Potential Violation of the PRA
Annual Number of Responses 6,200 6,200 0 0 0 0
Annual Time Burden (Hours) 6,200 6,200 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No

$0
No
No
No
No
No
Uncollected
Rosy Lor 202 435-5262 [email protected]

  No

On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).
The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:
 
 
 
 
 
 
 
    (i) Why the information is being collected;
    (ii) Use of information;
    (iii) Burden estimate;
    (iv) Nature of response (voluntary, required for a benefit, or mandatory);
    (v) Nature and extent of confidentiality; and
    (vi) Need to display currently valid OMB control number;
 
 
 
If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.
04/24/2017


© 2024 OMB.report | Privacy Policy