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Federal Register / Vol. 86, No. 32 / Friday, February 19, 2021 / Notices
DEPARTMENT OF THE TREASURY
Internal Revenue Service Proposed Collection; Comment Request for Forms 3921 and 3922 and TD 9470
Internal Revenue Service IRS, Treasury.
ACTION: Notice and request for comments.
AGENCY:

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 Exercise of an Incentive Stock Option, Information Reporting Requirements Under Internal Revenue Service Code Section 6039, and Transfer of Stock Acquired Through an Employee Stock Purchase Plan.
DATES: Written comments should be received on or before April 20, 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 forms and instructions should be directed to Martha R. Brinson, at 202 3175753, or at Internal Revenue Service, Room 6526, 1111
Constitution Avenue NW, Washington, DC 20224, or through the internet at Martha.R.Brinson@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Form 3921, Exercise of an Incentive Stock Option Under Section 422b, Information Reporting Requirements Under Internal Revenue Service Code Section 6039, and Form 3922, Transfer of Stock Acquired Through an Employee Stock Purchase Plan Under Section 423c.
OMB Number: 15452129.
Form Numbers: 3921 and 3922 and TD 9470.
Abstract: Form 3921 is a copy of the information return filed with the Internal Revenue Service by the corporation which transferred shares of stock to a recipient. Form 3922 is used by the corporation to record a transfer of the legal title of a share of stock acquired by the employee where the stock was acquired pursuant to the exercise of an option described in Internal Revenue Code section 423c.
These forms are required to be filed for stock transfers occurring after 2008.

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Treasury Decision 9470 contains the final regulations relating to the return and information statement requirements under Internal Revenue Code section 6039. These regulations reflect changes to section 6039 made by section 403 of the Tax Relief and Health Care Act of 2006. These regulations affect corporations that issue statutory stock options and provide guidance to assist corporations in complying with the return and information statement requirements under section 6039.
Current Actions: There is no change in the paperwork burden previously approved by OMB.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals and Households, Businesses and other forprofit organizations.
Estimated Number of Respondents:
51,000.
Estimated Time per Response: 29
mins.
Estimated Total Burden Hours:
25,205.
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, 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 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 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.

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Approved: January 25, 2021.
Martha R. Brinson, Tax Analyst.
FR Doc. 202103127 Filed 21821; 8:45 am BILLING CODE 483001P

DEPARTMENT OF THE TREASURY
Agency Information Collection Activities; Submission for OMB
Review; Comment Request; Multiple Alcohol and Tobacco Tax and Trade Bureau Information Collection Requests Departmental Offices, U.S.
Department of the Treasury.
ACTION: Notice.
AGENCY:

The Department of the Treasury will submit the following information collection requests to the Office of Management and Budget OMB for review and clearance in accordance with the Paperwork Reduction Act of 1995, on or after the date of publication of this notice. The public is invited to submit comments on these requests.
DATES: Comments must be received on or before March 22, 2021.
ADDRESSES: Written comments and recommendations for the proposed information collection should be sent within 30 days of publication of this notice to www.reginfo.gov/public/do/
PRAMain. Find this particular information collection by selecting Currently under 30-day ReviewOpen for Public Comments or by using the search function.
FOR FURTHER INFORMATION CONTACT:
Copies of the submissions may be obtained from Molly Stasko by emailing PRA@treasury.gov, calling 202 622
8922, or viewing the entire information collection request at www.reginfo.gov.
SUPPLEMENTARY INFORMATION:
SUMMARY:

Alcohol and Tobacco Tax and Trade Bureau TTB
1. Title: Application for Amended Basic Permit Under the Federal Alcohol Administration Act.
OMB Control Number: 15130019.
Type of Review: Extension of a currently approved collection.
Description: The Federal Alcohol Administration Act FAA Act, at 27
U.S.C. 203, requires that a person apply for and receive a permit, known as a basic permit, to: 1 Import distilled spirits, wine, or malt beverages into the United States; 2 distill spirits or produce wine, rectify or blend distilled spirits or wine, or bottle and/or warehouse distilled spirits; or 3
purchase distilled spirits, wine, or malt
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