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Comments are requested by a date specified in the Federal Register publication notice. The document lists multiple IRS information collection items, including Form 4972, Form 8882, and Form 1099-K, and several regulations/notices, with accompanying OMB numbers, affected public categories, and estimated total burden hours.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":41,"@type":70,"position":76},"https://docshare.wps.com/template/letters/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/2012-26113-submission-for-omb-review-comment-request/302442/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/2012-26113-submission-for-omb-review-comment-request/302442.png","ImageObject",442,249,{"name":88,"@type":89},"Jordan Avery","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-27","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":79},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What is the purpose of this notice?","Question",{"text":108,"@type":109},"It requests OMB review and clearance for specified Treasury information collection requests under the Paperwork Reduction Act of 1995.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"How are comments submitted and when are they due?",{"text":113,"@type":109},"Comments must be received on or before the date stated as 30 days after Federal Register publication, and they are sent to OIRA and to the Treasury PRA Clearance Officer via addresses or email listed in the notice.",{"name":115,"@type":106,"acceptedAnswer":116},"Which IRS forms or regulations are included in the information collection list?",{"text":117,"@type":109},"The notice lists items such as Form 4972, Form 8882, Form 1099-K, and several related regulations/notices, each with an OMB number and estimated burden hours.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},302442,1790086103,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":40,"category_name":41,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":79,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":47,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":73},1099523882367,"https://ap-avatar.wpscdn.com/davatar_9964176cb1d06d4a9deccf72a44ae3dc","This document is scheduled to be published in the  \nFederal Register on 10/24/2012 and available online at [http://federalregister.gov/a/2012-26113](http://federalregister.gov/a/2012-26113), and on  [FDsys.gov](FDsys.gov)  \n1  \nDEPARTMENT OF THE TREASURY  \nSubmission for OMB Review; Comment Request  \nOctober 18, 2012  \nThe 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, Public Law 104-13, on or after the date of publication of this notice.  \nDATES: Comments should be received on or before [INSERT DATE 30 DAYS AFTER DATE OF PUBLICATION IN THE FEDERAL REGISTER] to be assured of consideration.  \nADDRESSES: Send comments regarding the burden estimate, or any other aspect of the information collection, including suggestion for reducing the burden , to (1) Office of Information and Regulatory Affairs, Office of Management and Budget, Attention: Desk Officer for Treasury, New Executive Office Building, Room 10235, Washington, DC 20503, or e-mail at OIRA_Submission@OMB.EOP.GOV and (2) Treasury PRA Clearance Officer, 1750 Pennsylvania Ave., NW., Suite 8140, Washington, DC 20220, or e-mail [at ](at PRA@treasury.gov)[PRA@treasury.gov](at PRA@treasury.gov).  \nFOR FURTHER INFORMATION CONTACT: Copies of the submission(s) may be obtained by calling (202) 927-5331, e-mail [at ](at PRA@treasury.gov)[PRA@treasury.gov](at PRA@treasury.gov), or the entire information collection request maybe [found at ](found at www.reginfo.gov)[www.reginfo.gov](found at www.reginfo.gov).  \nINTERNAL REVENUE SERVICE (IRS)  \nOMB Number: 1545-0193.  \n2  \nType of Review: Revision of a currently approved collection.  \nTitle: Form 4972---Tax on Lump-Sum Distributions (From Qualified Retirement Plans of Plan Participants Born Before 1936) .  \nForm: 4972.  \nAbstract: IRC Section 402(e) allows taxpayers to compute a separate tax on a lump sum distribution from a qualified retirement plan. Form 4972 is used to correctly figure that tax. The data is used to verify the correctness of the separate tax. Form 4972 is also used to make the special 20% capital gain election attributable to pre-1974 participation from the lump-sum distribution.  \nAffected Public: Private Sector: Businesses or other For-Profit Institutions.  \nEstimated Total Burden Hours: 61,257  \nOMB Number: 1545-0771.  \nType of Review: Extension without change of a currently approved collection.  \nTitle: EE-63-88 (Final and temporary regulations) Taxation of Fringe Benefits and Exclusions From Gross Income for Certain Fringe Benefits; IA-140-86 (Temporary) Fringe Benefits; Listed Property.  \nAbstract: This regulation provides guidance on the tax treatment of taxable and nontaxable fringe benefits and general and specific rules for the valuation of taxable fringe benefits in accordance with Code sections 61 and 132. The regulation also provides guidance on exclusions from gross income for certain fringe benefits. IA-140-86 This regulation provides guidance relating to the requirement that any deduction or credit with respect to business travel, entertainment, and gift expenses be substantiated with adequate records in accordance with Code section 274(d) .  \n3  \nAffected Public: Private Sector: Business or other for-profits.  \nEstimated Total Burden Hours: 37,922,688 .  \nOMB Number: 1545-1809  \nType of Review: Extension without change of a currently approved collection.  \nTitle: Form 8882--Credit for Employer-Provided Child Care Facilities and Services  \nForm: 8882.  \nAbstract: Qualified employers use Form 8882 to request a credit for employer-provided childcare facilities and services. Section 45F provides credit based on costs incurred by an employer in providing childcare facilities and resource and referral services. The credit is 25% of the qualified childcare expenditures plus 10% of the qualified childcare resource and referral expenditures for the ","cbCaisylh3V6422B","https://ap.wps.com/l/cbCaisylh3V6422B","pdf",250341,"English","# Submission for OMB Review; Comment Request\n## Agency overview and comment timing\n## Listed IRS information collection items","[{\"question\":\"What is the purpose of this notice?\",\"answer\":\"It requests OMB review and clearance for specified Treasury information collection requests under the Paperwork Reduction Act of 1995.\"},{\"question\":\"How are comments submitted and when are they due?\",\"answer\":\"Comments must be received on or before the date stated as 30 days after Federal Register publication, and they are sent to OIRA and to the Treasury PRA Clearance Officer via addresses or email listed in the notice.\"},{\"question\":\"Which IRS forms or regulations are included in the information collection list?\",\"answer\":\"The notice lists items such as Form 4972, Form 8882, Form 1099-K, and several related regulations/notices, each with an OMB number and estimated burden hours.\"}]","2012-26113 Submission for OMB Review; Comment Request | PDF",1789792976]