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Federal Register / Vol. 83, No. 224 / Tuesday, November 20, 2018 / Notices

displays a valid OMB control number.
Books or records relating to a collection
of information must be retained as long
as their contents may become material
in the administration of any internal
revenue law. Generally, tax returns and
tax return information are confidential,
as required by 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 OMB approval. 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 the functions 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 to be collected; (d) ways to
minimize the burden of the collection of
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 and costs of operation,
maintenance, and purchase of services
to provide information.
Approved: November 14, 2018.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2018–25230 Filed 11–19–18; 8:45 am]
BILLING CODE 4830–01–P

DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 8621–A
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:

SUMMARY: The Internal Revenue Service
(IRS), 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 information
collections, as required by the
Paperwork Reduction Act of 1995. The
IRS is soliciting comments concerning
Return by a Shareholder Making Certain
Late Elections To End Treatment as a
Passive Foreign Investment Company.
DATES: Written comments should be
received on or before January 22, 2019
to be assured of consideration.
ADDRESSES: Direct all written comments
to Laurie Brimmer, Internal Revenue

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Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the form and instructions
should be directed to Martha R. Brinson,
at (202) 317–5753, or at Internal
Revenue Service, Room 6526, 1111
Constitution Avenue NW, Washington,
DC 20224, or through the internet at
[email protected].
SUPPLEMENTARY INFORMATION:
Title: Return by a Shareholder Making
Certain Late Elections To End Treatment
as a Passive Foreign Investment
Company.
OMB Number: 1545–1950.
Form Number: 8621–A.
Abstract: Form 8621–A is necessary
for certain taxpayers/shareholders who
are investors in passive foreign
investment companies (PFIC’s) to
request late deemed sale or late deemed
dividend elections (late purging
elections) under Reg. 1.1298–3(e). The
form provides a taxpayer/shareholder
the opportunity to fulfill the
requirements of the regulation in
making the election by asserting the
following: (i) The election is being made
before an IRS agent has raised on audit
the PFIC status of the foreign
corporation for any taxable year of the
taxpayer/shareholder; (ii) the taxpayer/
shareholder is agreeing by submitting
Form 8621–A) to eliminate any
prejudice to the interests of the U.S.
government on account of the taxpayer/
shareholder’s inability to make timely
purging elections; and (iii) the taxpayer/
shareholder shows as a balance due on
Form 8621–A an amount reflecting tax
plus interest as determined under Reg.
1.1298(e)(3).
Current Actions: There are no changes
being made to the format this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals and
Households, Businesses and other forprofit organizations.
Estimated Number of Respondents:
12.
Estimated Time per Respondent: 65
hours, 24 minutes.
Estimated Total Annual Burden
Hours: 785.
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 the collection of information
displays a valid OMB control number.
Books or records relating to a collection
of information must be retained as long
as their contents may become material

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in the administration of any internal
revenue law. Generally, tax returns and
tax return information are confidential,
as required by 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 OMB approval. Comments
will be of public record. Comments are
invited on: (a) Whether the collection of
information is necessary for the proper
performance of the functions of the
agency, including whether the
information has 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 to be
collected; (d) ways to minimize the
burden of the collection of information
on or other forms of information
technology; and (e) estimates of capital
or start-up costs and costs of operation,
maintenance, and purchase of services
to provide information.
Approved: October 25, 2018.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2018–25271 Filed 11–19–18; 8:45 am]
BILLING CODE 4830–01–P

DEPARTMENT OF VETERANS
AFFAIRS
[OMB Control No. 2900–0747]

Agency Information Collection
Activity: Application for Disability
Compensation and Related
Compensation Benefits
Veterans Benefits
Administration, Department of Veterans
Affairs.
ACTION: Notice.
AGENCY:

SUMMARY: Veterans Benefits
Administration, Department of Veterans
Affairs (VA), is announcing an
opportunity for public comment on the
proposed collection of certain
information by the agency. Under the
Paperwork Reduction Act (PRA) of
1995, Federal agencies are required to
publish notice in the Federal Register
concerning each proposed collection of
information, including each proposed
revision of a currently approved
collection, and allow 60 days for public
comment in response to the notice.
DATES: Written comments and
recommendations on the proposed
collection of information should be
received on or before January 22, 2019.
ADDRESSES: Submit written comments
on the collection of information through
Federal Docket Management System

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Federal Register / Vol. 83, No. 224 / Tuesday, November 20, 2018 / Notices
(FDMS) at www.Regulations.gov or to
Nancy J. Kessinger, Veterans Benefits
Administration (20M33), Department of
Veterans Affairs, 810 Vermont Avenue
NW, Washington, DC 20420 or email to
[email protected]. Please refer to
‘‘OMB Control No. 2900–0747’’ in any
correspondence. During the comment
period, comments may be viewed online
through FDMS.
FOR FURTHER INFORMATION CONTACT:
Danny Green at (202) 421–1354.
SUPPLEMENTARY INFORMATION: Under the
PRA of 1995, Federal agencies must
obtain approval from the Office of
Management and Budget (OMB) for each
collection of information they conduct
or sponsor. This request for comment is
being made pursuant to Section
3506(c)(2)(A) of the PRA.
With respect to the following
collection of information, VBA invites
comments on: (1) Whether the proposed
collection of information is necessary
for the proper performance of VBA’s
functions, including whether the

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information will have practical utility;
(2) the accuracy of VBA’s estimate of the
burden of the proposed collection of
information; (3) ways to enhance the
quality, utility, and clarity of the
information to be collected; and (4)
ways to minimize the burden of the
collection of information on
respondents, including through the use
of automated collection techniques or
the use of other forms of information
technology.
Authority: Public Law 104–13; 44
U.S.C. 3501–3521.
Title: Application for Disability
Compensation and Related
Compensation Benefits (VA Form 21–
526EZ)).
OMB Control Number: 2900–0747.
Type of Review: Revision of a
currently approved collection.
Abstract: VA Form 21–526EZ is used
to collect the information needed to
process a fully developed claim for
disability compensation and/or related
compensation benefits. Though the law
requires the claimant submit a

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58691

certification in writing that states no
additional information or evidence is
available or needs to be submitted in
order for the claim to be adjudicated via
the fully developed claim program, it
has further evolved into a standard
claim form to be used for any benefit
associated with disability
compensation; to include new or initial
claims, reopened claims, and claims for
increase.
Affected Public: Individuals and
households.
Estimated Annual Burden: 498,667
hours.
Estimated Average Burden per
Respondent: 22 minutes.
Frequency of Response: On occasion.
Estimated Number of Respondents:
1,360,000.
By direction of the Secretary.
Cynthia D. Harvey-Pryor,
Government Information Specialist,
Department of Veterans Affairs.
[FR Doc. 2018–25256 Filed 11–19–18; 8:45 am]
BILLING CODE 8320–01–P

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