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Federal Register / Vol. 86, No. 101 / Thursday, May 27, 2021 / Notices
Form Number: IRS Form 1099C.
Regulation Project Number: TD 9793.
Affected Public: Businesses and other for-profit organizations; and not-forprofit institutions.
Estimated Number of Respondents:
6,540,900.
Frequency of Response: On occasion.
Estimated Total Number of Annual Responses: 6,540,900.
Estimated Time per Response: 13
minutes.
Estimated Total Annual Burden Hours: 1,438,998 hours.
3. Title: Electronic Filing of Form W
4.
OMB Control Number: 15451435.
Type of Review: Extension of a currently approved collection.
Description: Information is required by the Internal Revenue Service to verify compliance with regulation section 31.3402f21g1, which requires submission to the Service of certain withholding exemption certificates. The affected respondents are employers that choose to make electronic filing of Forms W4 available to their employees.
Regulation Project Number: TD 8706.
Affected Public: Businesses and other for-profit organizations; not-for-profit institutions; and State, Local or Tribal governments.
Estimated Number of Respondents:
2,000.
Frequency of Response: On occasion.
Estimated Total Number of Annual Responses: 160,000.
Estimated Time per Response: 15
minutes.
Estimated Total Annual Burden Hours: 40,000 hours.
4. Title: Limited Payability Claim Against the United States for Proceeds of An Internal Revenue Refund Check.
OMB Control Number: 15452024.
Type of Review: Extension of a currently approved collection.
Description: Form 13818, Limited Payability Claim Against the United States for the Proceeds of an Internal Revenue Refund Check, is sent to the payee taxpayer. This form is designed to provide taxpayers a method to file a claim for a replacement check when the original check is over 12 months old.
Form Number: IRS Form 13818.
Affected Public: Individual or Households; and Businesses and other for-profit organizations.
Estimated Number of Respondents:
6,000.
Frequency of Response: On occasion.
Estimated Total Number of Annual Responses: 6,000.
Estimated Time per Response: 1 hour.
Estimated Total Annual Burden Hours: 6,000 hours.

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5. Title: S Corporation Guidance under Section 958 Rules for Determining Stock Ownership and Guidance Regarding the Treatment of Qualified Improvement Property under the Alternative Depreciation System for Purposes of the QBAI Rules for FDII and GILTI.
OMB Control Number: 15452291.
Type of Review: Extension of a currently approved collection.
Description: The Treasury Department and the IRS published final regulations TD 9866 in the Federal Register 84 FR
29288 under 951A final regulations.
The final regulations adopted aggregate treatment with respect to income inclusion amounts arising from section 951A the global intangible low tax income inclusion or GILTI for partnerships. Under aggregate treatment, for purposes of determining the GILTI
inclusion amount of any partner of a domestic partnership, each partner is treated as proportionately owning the stock of a controlled foreign corporation CFC owned by the partnership within the meaning of 958a in the same manner as if the domestic partnership were a foreign partnership. Because only a U.S. person that is a U.S.
shareholder can have a GILTI inclusion amount, a partner that is not a U.S.
shareholder of a partnership-owned CFC
does not have a GILTI inclusion amount determined by reference to the partnership-owned CFC. Section 1.951A1e1 applies to taxable years of foreign corporations beginning after December 31, 2017, and to taxable years of U.S. shareholders in which or with which such taxable years of foreign corporations end. There are no changes being made to the regulations at this time.
Regulation Project Number: TD 9986
and Notice 202069.
Affected Public: Individual or Households.
Estimated Number of Respondents:
3,688.
Frequency of Response: On occasion.
Estimated Total Number of Annual Responses: 3,688.
Estimated Time per Response: 30
minutes.
Estimated Total Annual Burden Hours: 1,844 hours.
Authority: 44 U.S.C. 3501 et seq.
Dated: May 24, 2021.
Molly Stasko, Treasury PRA Clearance Officer.
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DEPARTMENT OF THE TREASURY
Agency Information Collection Activities; Submission for OMB
Review; Comment Request;
Notification of Foreign Tax Redeterminations Departmental Offices, U.S.
Department of the Treasury.
ACTION: Notice.
AGENCY:

The Department of the Treasury will submit the following information collection request 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 June 28, 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:

Internal Revenue Service IRS
Title: Foreign Tax Credit; Notification of Foreign Tax Redeterminations.
OMB Control Number: 15451056.
Type of Review: Extension of a currently approved collection.
Description: The regulation relates to a taxpayers obligation under section 905c of the Internal Revenue Code to file notification of a foreign tax redetermination, to make adjustments to a taxpayers pools of foreign taxes and earnings and profits, and the imposition of the civil penalty for failure to file such notice or report such adjustments.
Regulatory Project Number: REG
20902086.
Affected Public: Businesses or other for-profit organizations.
Estimated Number of Respondents:
13,000.
Frequency of Response: Annually.
Estimated Total Number of Annual Responses: 13,000.
Estimated Time per Response: 4.153
hours.
Estimated Total Annual Burden Hours: 54,000 hours.

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