[Federal Register: April 28, 2003 (Volume 68, Number 81)]
[Notices]
[Page 22452]
From the Federal Register Online via GPO Access [wais.access.gpo.gov]
[DOCID:fr28ap03-131]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Form 2106-EZ
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice and request for comments.
-----------------------------------------------------------------------
SUMMARY: The Department of the Treasury, 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, Public Law 104-13 (44 U.S.C.
3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning
Form 2106-EZ, Unreimbursed Employee Business Expenses.
DATES: Written comments should be received on or before June 27, 2003
to be assured of consideration.
ADDRESSES: Direct all written comments to Glenn Kirkland, Internal
Revenue Service, room 6411, 1111 Constitution Avenue NW., Washington,
DC 20224.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the form and instructions should be directed to Larnice Mack
at Internal Revenue Service, room 6407, 1111 Constitution Avenue NW.,
Washington, DC 20224, or at (202) 622-3179, or through the Internet at
Larnice.Mack@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Unreimbursed Employee Business Expenses.
OMB Number: 1545-1441.
Form Number: Form 2106-EZ.
Abstract: IRC section 62 allows employees to deduct their business
expenses to the extent of reimbursement in computing adjusted gross
income. Expenses in excess of reimbursements are allowed as an itemized
deduction. Unreimbursed meals and entertainment are allowed to the
extent of 50% of the expense. Form 2106-EZ is used by employees who are
deducting expenses attributable to their jobs and are not reimbursed by
their employer for any expenses or who own a vehicle used for business
purposes and use the standard mileage rate.
Current Actions: There are no changes being made to the form at
this time.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals or households.
Estimated Number of Respondents: 3,337,019.
Estimated Time Per Respondent: 1 hr. 36 min.
Estimated Total Annual Burden Hours: 5,339,230.
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: April 16, 2003.
Glenn Kirkland,
IRS Reports Clearance Officer.
[FR Doc. 03-10408 Filed 4-25-03; 8:45 am]
BILLING CODE 4830-01-P