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Federal Register / Vol. 86, No. 30 / Wednesday, February 17, 2021 / Notices Beneficiaries Acquiring Property from a Decedent.
DATES: Written comments should be received on or before April 19, 2021 to be assured of consideration.
ADDRESSES: Direct all written comments to Kinna Brewington, Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224.
Requests for additional information or copies of the forms and instructions should be directed to Sara Covington, 737 8006149 Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or through the internet at Sara.L.Covington@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Information Regarding Beneficiaries Acquiring Property from a Decedent.
OMB Number: 15452264.
Form Number: 8971.
Abstract: The Surface Transportation and Veterans Health Care Choice Improvement Act of 2015 requires executors of an estate and other persons who are required to file a Form 706, Form 706NA, or Form 706A, to report to the Internal Revenue Service IRS
and to each beneficiary receiving property from an estate the estate tax value of the property, if the return is filed after July 31, 2015. Form 8971 is used to report to the IRS and a Schedule A will be sent to each beneficiary and a copy of each Schedule A will be attached to the Form 8971. Some property received by a beneficiary may have a consistency requirement, meaning that the beneficiary must use the value reported on the Schedule A as the beneficiarys initial basis of the property. A beneficiary is an individual, trust, or other estate who has acquired or is expected to acquire property from the estate. If the executor is also a beneficiary who has acquired or is expected to acquire property from the estate, the executor is a beneficiary for purposes of the Form 8971 and the attached Schedule A.
Current Actions: There are no changes being made to the form at this time.
Type of Review: Extension of a currently approved collection. Affected Public: Individuals, Business or other for-profit organization, and not-forprofit institutions.
Estimated Number of Responses:
10,000.
Estimated Time per Response: 20
hours.
Estimated Total Annual Burden Hours: 200,000.
The following paragraph applies to all of the collections of information covered by this notice:

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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 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 agencys 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: February 2, 2021.
Sara L. Covington, IRS Tax Analyst.
FR Doc. 202103136 Filed 21621; 8:45 am BILLING CODE 483001P

DEPARTMENT OF THE TREASURY
Internal Revenue Service Proposed Collection; Comment Request for Form 8945
Internal Revenue Service IRS, Treasury.
ACTION: Notice and request for comments.
AGENCY:

The Internal Revenue Service, 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 Form 8945, PTIN Supplemental Application For U.S. Citizens Without a Social Security Number Due to Conscientious Religious Objection.

SUMMARY:

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Written comments should be received on or before April 19, 2021 to be assured of consideration.
ADDRESSES: Direct all written comments to Kinna Brewington, Internal Revenue 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 Sara Covington, 737 8006149, at Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington DC 20224, or through the internet, at Sara.L.Covington@irs.gov.
SUPPLEMENTARY INFORMATION: The IRS is seeking comments concerning the following form, and reporting and record-keeping requirements:
Title: PTIN Supplemental Application for U.S. Citizens Without A Social Security Number Due To Conscientious Religious Objection.
OMB Number: 15452188.
Form Number: 8945.
Abstract: Form 8945 is used by U. S.
citizens who are members of certain recognized religious groups that want to prepare tax returns for compensation.
Most individuals applying for a Preparer Tax Identification Number PTIN will have a social security number, which will be used to help establish their identity. However, there exists a population of U.S. residents that are religious objectors and do not have social security numbers. Form 8945 was created to assist that population in establishing their identity while applying for a PTIN.
Current Actions: There is no change in the paperwork burden previously approved by OMB. This form is being submitted for renewal purposes.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses and other for-profit organizations.
Estimated Number of Respondents:
500.
Estimated Time per Respondent: 7
hrs., 11 min.
Estimated Total Annual Burden Hours: 3,590.
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 in the administration of any internal revenue law. Generally, DATES:

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