<div> <div> 4128Federal Register / Vol. 83, No. 19 / Monday, January 29, 2018 / Notices     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: January 23, 2018. Laurie Brimmer, Senior Tax Analyst.   [FR Doc. 2018–01658 Filed 1–26–18; 8:45 am]   BILLING CODE 4830–01–P   DEPARTMENT OF THE TREASURY   Internal Revenue Service   Proposed Collection; Comment Request for Regulation Project   AGENCY: Internal Revenue Service (IRS), Treasury.   ACTION: Notice and request for comments.   SUMMARY: The Internal Revenue Service, 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. Currently, the IRS is soliciting comments concerning employers’ qualified educational assistance programs.     DATES: Written comments should be received on or before March 30, 2018 to be assured of consideration.   ADDRESSES: Direct all written comments to Laurie Brimmer, Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224.   FOR FURTHER INFORMATION CONTACT: Requests for additional information or copies of the regulation should be directed to LaNita Van Dyke at Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or (202) 317–6009 or, through the internet at Lanita.VanDyke@irs.gov.   SUPPLEMENTARY INFORMATION: Title: Employers’ Qualified Educational Assistance Programs. OMB Number: 1545–0768.     Regulation Project Number: EE–178– 78 (TD 7898).   Abstract: Internal Revenue Code section 127(a) provides that the gross income of an employee does not include amounts paid or expenses incurred by an employer if furnished to the employee pursuant to a qualified educational assistance program. This regulation requires that a qualified educational assistance program must be a separate written plan of the employer and that employees must be notified of the availability and terms of the program. Also, substantiation may be required to verify that employees are entitled to exclude from their gross income amounts paid or expenses incurred by the employer.   Current Actions: There is no change to this existing regulation.   Type of Review: Extension of a currently approved collection.   Affected Public: Business or other for-profit organizations, and individuals or households. Estimated Number of Respondents: 5,200. Estimated Time per Respondent: 7 minutes.   Estimated Total Annual Burden Hours: 615.   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: January 23, 2018. Laurie Brimmer, Senior Tax Analyst.   [FR Doc. 2018–01653 Filed 1–26–18; 8:45 am]   BILLING CODE 4830–01–P   DEPARTMENT OF THE TREASURY   Internal Revenue Service   Proposed Collection; Comment Request for Regulation Project   AGENCY: Internal Revenue Service (IRS), Treasury.   ACTION: Notice and request for comments.   SUMMARY: The Internal Revenue Service, 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 information collection requirements related to real estate mortgage conduits; reporting requirements and other administrative matters; and allocation of allocable investment expense; original issue discount reporting requirements.   DATES: Written comments should be received on or before March 30, 2018 to be assured of consideration.   ADDRESSES: Direct all written comments to Laurie Brimmer, Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224.   FOR FURTHER INFORMATION CONTACT: Requests for additional information or copies of this regulation should be directed to LaNita Van Dyke, at Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or (202) 317–6009 or, through the internet, at Lanita.VanDyke@irs.gov.   SUPPLEMENTARY INFORMATION: Title: T.D. 8366, Real Estate Mortgage Investment Conduits; Reporting Requirements and Other Administrative Matters. T.D. 8431, Allocation of Allocable Investment Expense; Original Issue Discount Reporting Requirements. OMB Number: 1545–1018. Regulation Project Number: T.D. 8366 and T.D. 8431.   Abstract: T.D. 8366 contains temporary and final regulations relating to real estate mortgage investment conduits (REMICS). T.D. 8431 contains final regulations relating to reporting requirements with respect to single- </div></div>

Comments Sought on Employer Education Aid Regs

Internal Revenue Service

The IRS has requested comments on regulations (T.D. 7898) on employers’ qualified educational assistance programs; comments are due by March 30.

The IRS has requested comments on regulations (T.D. 7898) on employers’ qualified educational assistance programs; comments are due by March 30.