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Federal forms, ICRs, and supporting documents

Information Collection Request

REG-130507-11 - Rules under section 1411 – Net Investment Income Tax

ICR 201109-1545-032 · OMB 1545-2227 · Historical Inactive

Forms and Documents
DocumentTypeStatusAvailability
No forms / supporting documents in this ICR. Check IC Document Collections.
IC Document Collections
IC IDCollectionTypeStatusForm
199455 REG-130507-11 - Rules under section 1411 – Net Investment Income Tax New
ICR Details
1545-2227 201109-1545-032
Historical Inactive
TREAS/IRS
REG-130507-11 - Rules under section 1411 – Net Investment Income Tax
New collection (Request for a new OMB Control Number)   No
Regular
Comment filed on proposed rule 02/05/2012
Retrieve Notice of Action (NOA) 10/25/2011
OMB files this comment in accordance with 5 CFR 1320.11( c ). This OMB action is not an approval to conduct or sponsor an information collection under the Paperwork Reduction Act of 1995. This action has no effect on any current approvals. If OMB has assigned this ICR a new OMB Control Number, the OMB Control Number will not appear in the active inventory. For future submissions of this information collection, reference the OMB Control Number provided. Resubmit when proposed rule is finalized.
  Inventory as of this Action Requested Previously Approved
36 Months From Approved
0 0 0
0 0 0
0 0 0
This document contains proposed regulations that provide rules under section 1411 of the Internal Revenue Code (Code). Section 1402(a) of the Health Care and Education Reconciliation Act of 2010 added new section 1411 to the Code effective for taxable years beginning after December 31, 2012.
PL: Pub.L. 111 - 152 1402(a)(1) Name of Law: Health Care and Education Reconciliation Act of 2010
   US Code: 26 USC 1411 Name of Law: Imposition of tax
   US Code: 26 USC 7805 Name of Law: Rules and regulations
  
PL: Pub.L. 111 - 152 1402(a)(1) Name of Law: Health Care and Education Reconciliation Act of 2010
1545-BK44 Proposed rulemaking
No
1
IC Title Form No. Form Name
REG-130507-11 - Rules under section 1411 – Net Investment Income Tax
No
No
This document contains proposed regulations that provide rules under section 1411 of the Internal Revenue Code (Code). Section 1402(a) of the Health Care and Education Reconciliation Act of 2010 added new section 1411 to the Code effective for taxable years beginning after December 31, 2012. The collection of information in these proposed regulations is in §1.1411-7(d). This information is required by the IRS to verify the taxpayer's reported adjustment under section 1411(c)(4). This information will be used to determine whether the amount of tax has been reported and calculated correctly. These regulations are proposed to apply to taxable years beginning on or after the date of publication of the Treasury decision adopting the regulations as final regulations in the Federal Register, but in no event will the final regulations be applicable before January 1, 2013. Burden will be evaluated and computed along with the feedback received during the comment period of this proposed regulation. Updated estimates will be reported to OMB in conjunction with the Treasury decision adopting the regulations as final regulations.
$0
No
No
Yes
No
No
Uncollected
Michala Irons 202 622-3050 [email protected]
  No
On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).
The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:
 
 
 
 
 
 
 
    (i) Why the information is being collected;
    (ii) Use of information;
    (iii) Burden estimate;
    (iv) Nature of response (voluntary, required for a benefit, or mandatory);
    (v) Nature and extent of confidentiality; and
    (vi) Need to display currently valid OMB control number;
 
 
 
If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.
10/25/2011