Notice 2018-81, Notice Regarding Certain Church Plan Clarifications under Section 336 of the PATH Act

ICR 201811-1545-019

OMB: 1545-2279

Federal Form Document

Forms and Documents
Document
Name
Status
Supporting Statement A
2018-11-28
ICR Details
1545-2279 201811-1545-019
Active 201802-1545-004
TREAS/IRS
Notice 2018-81, Notice Regarding Certain Church Plan Clarifications under Section 336 of the PATH Act
Revision of a currently approved collection   No
Regular
Approved without change 05/31/2019
Retrieve Notice of Action (NOA) 01/31/2019
OMB understands that the IRS is currently in the process of revising the methodology it uses to estimate burden and costs. OMB expects that future ICRs under this OMB control number will include dollar estimates of annual burden costs to taxpayers calculated using this revised methodology.
  Inventory as of this Action Requested Previously Approved
05/31/2022 36 Months From Approved 05/31/2019
3 0 93
6 0 6
0 0 0

This notice describes the manner in which taxpayers notify the IRS of revocation of an election to aggregate or disaggregate certain church-related organizations under section 336(a) of the PATH Act. Churches and church-related organizations are allowed to make elections to aggregate or disaggregate for this purpose under section 414(c)(2)(C) and (D), which were added to the Code by section 336(a) of the Protecting Americans from Tax Hikes Act of 2015 (Public Law 114-113 (129 Stat. 2242 (2015)) (PATH Act).

US Code: 26 USC 414(c)(2) Name of Law: Two or more trades or businesses under common control.
   PL: Pub.L. 114 - 113 336(a) Name of Law: The Protecting Americans from Tax Hikes Act of 2015 (the PATH Act)
  
None

Not associated with rulemaking

  83 FR 56916 11/14/2018
84 FR 882 01/31/2019
No

1
IC Title Form No. Form Name
Notice 2018-81, Notice Regarding Certain Church Plan Clarifications under Section 336 of the PATH Act

  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 3 93 0 0 -90 0
Annual Time Burden (Hours) 6 6 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No

$0
No
    No
    No
No
No
No
Uncollected
Jeremy Lamb 202 317-4575 [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.
01/31/2019


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