Notice2023-20287
Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple Internal Revenue Service (IRS) Information Collection Requests
Primary source
Metadata and text below are from the Federal Register, a public-domain U.S. government work. Always verify the official published version before relying on it for any legal matter.
Published
September 20, 2023
Issuing agencies
Treasury Department
Abstract
The Department of the Treasury will submit the following information collection requests to the Office of Management and Budget (OMB) for review and clearance in accordance with the Paperwork Reduction Act of 1995, on or after the date of publication of this notice. The public is invited to submit comments on these requests.
Full Text
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<title>Federal Register, Volume 88 Issue 181 (Wednesday, September 20, 2023)</title>
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[Federal Register Volume 88, Number 181 (Wednesday, September 20, 2023)]
[Notices]
[Pages 64981-64982]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2023-20287]
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DEPARTMENT OF THE TREASURY
Agency Information Collection Activities; Submission for OMB
Review; Comment Request; Multiple Internal Revenue Service (IRS)
Information Collection Requests
AGENCY: Departmental Offices, U.S. Department of the Treasury.
ACTION: Notice.
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SUMMARY: The Department of the Treasury will submit the following
information collection requests to the Office of Management and Budget
(OMB) for review and clearance in accordance with the Paperwork
Reduction Act of 1995, on or after the date of publication of this
notice. The public is invited to submit comments on these requests.
DATES: Comments should be received on or before October 20, 2023 to be
assured of consideration.
ADDRESSES: Written comments and recommendations for the proposed
information collection should be sent within 30 days of publication of
this notice to <a href="http://www.reginfo.gov/public/do/PRAMain">www.reginfo.gov/public/do/PRAMain</a>. Find this particular
information collection by selecting ``Currently under 30-day Review--
Open for Public Comments'' or by using the search function.
FOR FURTHER INFORMATION CONTACT: Copies of the submissions may be
obtained from Melody Braswell by emailing <a href="/cdn-cgi/l/email-protection#e3b3b1a2a3979186829096919acd848c95"><span class="__cf_email__" data-cfemail="4a1a180b0a3e382f2b393f3833642d253c">[email protected]</span></a>, calling
(202) 622-1035, or viewing the entire information collection request at
<a href="http://www.reginfo.gov">www.reginfo.gov</a>.
SUPPLEMENTARY INFORMATION:
Internal Revenue Service (IRS)
1. Title: Form W-8BEN--Certificate of Foreign Status of Beneficial
Owner for United States Tax Withholding and Reporting (Individual),
Form W-8BEN-E--Certificate of Status of Beneficial Owner for United
States Tax Withholding and Reporting (Entities), Form W-8ECI--
Certificate of Foreign Person's Claim That Income Is Effectively
Connected With the Conduct of a Trade or Business in the United States,
Form W-8EXP--Certificate of Foreign Government or Other Foreign
Organization for United States Tax Withholding and Reporting, Form W-
8IMY--Certificate of Foreign Intermediary, Foreign Flow-Through Entity,
or Certain U.S. Branches for United States Tax Withholding and
Reporting.
OMB Number: 1545-1621.
Type of Review: Revision of a currently approved collection.
Abstract: Form W-8BEN is used for certain types of income to
establish that the person is a foreign person, is the beneficial owner
of the income for which Form W-8BEN is being provided and, if
applicable, to claim a reduced rate of, or exemption from, withholding
as a resident of a foreign country with which the United States has an
income tax treaty. Form W-8ECI is used to establish that the person is
a foreign person and the beneficial owner of the income for which Form
W-8ECI is being provided, and to claim that the income is effectively
connected with the conduct of a trade or business within the United
States. Form W-8EXP is used by a foreign government, international
organization, foreign central bank of issue, foreign tax-exempt
organization, or foreign private foundation. The form is used by such
persons to establish foreign status, to claim that the person is the
beneficial owner of the income for which Form W-8EXP is given and, if
applicable, to claim a reduced rate of, or exemption from, withholding.
In addition, a withholding qualified holder under IRC section 1445 may
use a Form W-8EXP to establish that it is treated as a U.S. person and
claim an exemption to withholding pursuant to IRC section 897(l)
(relating to qualified foreign pension funds). Form W-8IMY is provided
to a withholding agent or payer by a foreign intermediary, foreign
partnership, and certain U.S. branches to make representations
regarding the status of beneficial owners or to transmit appropriate
documentation to the withholding agent. Treasury Regulations section
1.1441-1(e)(4)(iv) provides that a withholding agent may establish a
system for a beneficial owner to electronically furnish a Form W-8 or
an acceptable substitute Form W-8.
Form Number: W-8BEN, W-8BEN-E, W-8ECI, W-8EXP, and W-8IMY.
Affected Public: Businesses or other for-profit organizations;
Individuals or Households; Not-for-profit institutions.
Frequency of Response: Annually.
Estimated Number of Respondents: 3,390,700.
Estimated Total Number of Annual Responses: 3,390,700.
Estimated Time per Respondent: 7.42 hours to 29.85 hours.
Estimated Total Annual Burden Hours: 30,562,902.
2. Title: Tax-Exempt Organization Complaint (Referral).
OMB Number: 1545-New.
Type of Review: Existing IC in use that does not contain an OMB
control number.
Abstract: This request covers the taxpayer burden with Form 13909,
Tax-Exempt Organization Complaint (Referral). Form 13909 is used by
individuals to submit a complaint about tax-exempt organizations. The
information provided on this form will help the Internal Revenue
Service (IRS) determine if there has been a violation of federal tax
law.
Document Number: 13909.
Current Actions: Request for OMB approval of an existing
Information Collection (IC) tool in use without a proper OMB approval
number.
[[Page 64982]]
Affected Public: Not-for-profit institutions, and Federal, State,
local or tribal governments.
Estimated Number of Respondents: 8,000.
Estimated Total Number of Annual Responses: 8,000.
Estimated Time per Respondent: 48 min.
Estimated Total Annual Burden Hours: 6,400.
3. Title: Election to Treat a Qualified Revocable Trust as Party of
an Estate.
OMB Number: 1545-1881.
Form Number: 8855.
Abstract: Form 8855 is used to make a section 645 election that
allows a qualified revocable trust to be treated and taxed (for income
tax purposes) as part of its related estate during the election period.
Current Actions: There are no changes to burden.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations.
Estimated Number of Respondents: 5,000.
Estimated Total Number of Annual Responses: 5,000.
Estimated Time per Response: 5 hours, 38 minutes.
Estimated Total Annual Burden Hours: 28,200 hours.
(Authority: 44 U.S.C. 3501 et seq.)
Melody Braswell,
Treasury PRA Clearance Officer.
[FR Doc. 2023-20287 Filed 9-19-23; 8:45 am]
BILLING CODE 4830-01-P
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