Proposed Collection; Comment Request for Form 8717, 20214 [E5-1799]
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Federal Register / Vol. 70, No. 73 / Monday, April 18, 2005 / Notices
Certain Regulations Under Income Tax
Treaties.
OMB Number: 1545–1484.
Regulation Project Number: REG–
242282–97 (formerly INTL–62–90;
INTL–32–93; INTL–52–86; INTL–52–
94).
Abstract: This regulation prescribes
collections of information for foreign
persons that received payments subject
to withholding under sections 1441,
1442, 1443, or 6114 of the Internal
Revenue Code. This information is used
to claim foreign person status and, in
appropriate cases, to claim residence in
a country with which the United States
has an income tax treaty in effect, so
that withholding at a reduced rate of tax
may be obtained at source. The
regulation also prescribes collections of
information for withholding agents.
This information is used by withholding
agents to report to the IRS income paid
to a foreign person that is subject to
withholding under Code sections 1441,
1442, and 1443. The regulation also
requires that a foreign taxpayer claiming
a reduced amount of withholding tax
under the provisions of an income tax
treaty must disclose its reliance upon a
treaty provision by filing Form 8833
with its U.S. income tax return.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations, individuals or
households, not-for-profit institutions,
farms, and Federal, state, local or tribal
governments.
The burden for the reporting
requirements is reflected in the burden
of Forms W–8BEN, W08ECI, W–8EXP,
W–8IMY, 1042, 1042S, 8233, 8833, and
the income tax return of a foreign
person filed for purposes of claiming a
refund of tax.
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
VerDate jul<14>2003
16:08 Apr 15, 2005
Jkt 205001
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 11, 2005.
Glenn Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E5–1798 Filed 4–15–05; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 8717
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
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
8717, User Fee for Employee Plan
Determination Letter Request.
DATES: Written comments should be
received on or before June 17, 2005 to
be assured of consideration.
ADDRESSES: Direct all written comments
to Glenn Kirkland, Internal Revenue
Service, room 6516, 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 R. Joseph Durbala,
(202) 622–3634, Internal Revenue
Service, room 6516, 1111 Constitution
Avenue, NW., Washington, DC 20224 or
through the Internet at
RJoseph.Durbala@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: User Fee for Employee Plan
Determination Letter Request.
OMB Number: 1545–1772.
PO 00000
Frm 00114
Fmt 4703
Sfmt 4703
Form Number: 8717.
Abstract: The Omnibus Reconciliation
Act of 1990 requires payment of a ‘‘user
fee’’ with each application for a
determination letter. Because of this
requirement, the Form 8717 was created
to provide filers the means to make
payment and indicate the type of
request.
Current Actions: There are no changes
being made to the forms at this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organization, and not-for-profit
institutions.
Estimated Number of Responses:
100,000.
Estimated Time Per Response: 3
Hours 24 minutes.
Estimated Total Annual Burden
Hours: 341,000.
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 4, 2005.
Glenn Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E5–1799 Filed 4–15–05; 8:45 am]
BILLING CODE 483–01–P
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18APN1
]]>Agencies
[Federal Register Volume 70, Number 73 (Monday, April 18, 2005)]
[Notices]
[Page 20214]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E5-1799]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Form 8717
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 8717, User Fee for Employee Plan Determination Letter Request.
DATES: Written comments should be received on or before June 17, 2005
to be assured of consideration.
ADDRESSES: Direct all written comments to Glenn Kirkland, Internal
Revenue Service, room 6516, 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 R. Joseph
Durbala, (202) 622-3634, Internal Revenue Service, room 6516, 1111
Constitution Avenue, NW., Washington, DC 20224 or through the Internet
at RJoseph.Durbala@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: User Fee for Employee Plan Determination Letter Request.
OMB Number: 1545-1772.
Form Number: 8717.
Abstract: The Omnibus Reconciliation Act of 1990 requires payment
of a ``user fee'' with each application for a determination letter.
Because of this requirement, the Form 8717 was created to provide
filers the means to make payment and indicate the type of request.
Current Actions: There are no changes being made to the forms at
this time.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organization, and
not-for-profit institutions.
Estimated Number of Responses: 100,000.
Estimated Time Per Response: 3 Hours 24 minutes.
Estimated Total Annual Burden Hours: 341,000.
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 4, 2005.
Glenn Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E5-1799 Filed 4-15-05; 8:45 am]
BILLING CODE 483-01-P
