Tap any paragraph to write a margin note. Your notes collect in the Desk below the text and file under cases with @. The side-by-side margin rail opens on a larger screen.

Code · REGISTER · 2017-10-02 · Internal Revenue Service (IRS), Treasury · Notices

Notices. Notice

554 words·~3 min read·/register/2017/10/02/2017-21149

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

BILLING CODE P DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Form CT-1 and CT-1 X AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice. 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 proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995.
The IRS is soliciting comments concerning Form CT-1, Employer's Annual Railroad Retirement Tax Return and Form CT-1 X, Adjusted Employer's Annual Railroad Retirement Tax Return or Claim for Refund. DATES: Written comments should be received on or before December 1, 2017 to be assured of consideration. ADDRESSES: Direct all written comments to L. Brimmer, Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW., Washington, DC 20224. Requests for additional information or copies of the regulation should be directed to Taquesha Cain, Room 6526, 1111 Constitution Avenue NW., Washington, DC 20224, or through the internet at *Taquesha.R.Cain@irs.gov.* SUPPLEMENTARY INFORMATION: *Title:* Employer's Annual Railroad Retirement Tax Return;
Adjusted Employer's Annual Railroad Retirement Tax Return or Claim for Refund. *OMB Number:* 1545-0001. *Form Number:* Form CT-1 and Form CT-1 X. *Abstract:* Railroad employers are required to file an annual return to report employer and employee Railroad Retirement Tax Act
(RRTA)taxes. Form CT-1 is used for this purpose. The IRS uses the information to insure that the employer has paid the correct tax. Form CT-1X is used to correct previously filed Forms CT-1. *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:* Businesses or other for-profit organizations, not-for-profit institutions, and state, local or tribal governments. *Estimated Number of Respondents:* 2,400. *Estimated Time per Respondent:* 16 hours, 26 minutes. *Estimated Total Annual Burden Hours:* 39,455. 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. 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: September 25, 2017. L. Brimmer, Senior Tax Analyst. [FR Doc. 2017-21149 Filed 9-29-17; 8:45 am]
Connectionstraces to 1
Citation graph
cites case law
Notices
Notice
Cites 1Cited by 0 across 0 sources
★   the supreme law of the land   ★
Don't Tread on Me
E Pluribus Unum — out of many, one

"If you don't know your rights, you don't have any."

Marginalia · a citizen's law index
A research desk, not legal advice. Always read the cited source before relying on a summary.
Questions or an issue? support@self-law.org
disclaimerMarginalia is a research index, not a law firm. Nothing on this site is legal, tax, or financial advice and no attorney–client relationship is formed by using it. Statutes, regulations, and case law change; summaries, search results, AI output, and member posts may be incomplete, out of date, or wrong. Any interpretation drawn from material on this site should be validated by a licensed attorney in your jurisdiction before you act on it.