Proposed Collection; Comment Request for Forms W-8BEN, W-8BEN-E, W-8ECI, W-8EXP, and W-8IMY, 63570-63571 [2013-24964]
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mstockstill on DSK4VPTVN1PROD with NOTICES
63570
Federal Register / Vol. 78, No. 206 / Thursday, October 24, 2013 / Notices
copies of the form and instructions
should be directed to R. Joseph Durbala,
(202) 622–3634, at Internal Revenue
Service, Room 6129, 1111 Constitution
Avenue NW., Washington, DC 20224, or
through the Internet at
RJoseph.Durbala@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Cognitive and Psychological
Research Coordinated by Statistics of
Income on Behalf of All IRS Operations
Functions.
OMB Number: 1545–1349.
Abstract: The proposed research will
improve the quality of data collection by
examining the psychological and
cognitive aspects of methods and
procedures such as: Interviewing
processes, forms redesign, survey and
tax collection technology and operating
procedures (internal and external in
nature).
Current Actions: We will be
conducting different opinion surveys,
focus group sessions, think-aloud
interviews, and usability studies
regarding cognitive research
surrounding forms submission or IRS
system/product development.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals and
businesses or other for-profit
organizations.
Estimated Number of Respondents:
225,000.
Estimated Time per Respondent: 30
minutes.
Estimated Total Annual Burden
Hours: 112,500.
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
VerDate Mar<15>2010
17:25 Oct 23, 2013
Jkt 232001
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: September 30, 2013.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. 2013–24944 Filed 10–23–13; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Forms W–8BEN, W–8BEN–
E, W–8ECI, W–8EXP, and W–8IMY
Internal Revenue Service (IRS),
Treasury.
AGENCY:
Notice and request for
comments.
ACTION:
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
W–8BEN, Certificate of Foreign Status of
Beneficial Owner for United States Tax
Withholding, Form W–8BEN–E,
Certificate of Status of Beneficial Owner
for United States Tax Withholding,
Form W–8ECI, Certificate of Foreign
Person’s Claim for Exemption From
Withholding on Income 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, Form W–8IMY, Certificate
of Foreign Intermediary, Foreign FlowThrough Entity, or Certain U.S.
Branches for United States Tax
Withholding, and the EW–8 MOU
Program.
SUMMARY:
Written comments should be
received on or before December 23, 2013
to be assured of consideration.
DATES:
Direct all written comments
to Yvette Lawrence, Internal Revenue
ADDRESSES:
PO 00000
Frm 00123
Fmt 4703
Sfmt 4703
Service, Room 6129, 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 Martha Brinson, at
Internal Revenue Service, Room 6129,
1111 Constitution Avenue NW.,
Washington, DC 20224, or at (202) 622–
3869, or through the Internet at
Martha.R.Brinson@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Form W–8BEN, Certificate of
Foreign Status of Beneficial Owner for
United States Tax Withholding, W–
8BEN–E, Certificate of Status of
Beneficial Owner for United States Tax
Withholding, Form W–8ECI, Certificate
of Foreign Person’s Claim for Exemption
From Withholding on Income
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 Form W–8IMY,
Certificate of Foreign Intermediary,
Foreign Flow-Through Entity, or Certain
U.S. Branches for United States Tax
Withholding.
OMB Number: 1545–1621.
Form Number: W–8BEN, W–8BEN–E,
W–8ECI, W–8EXP, and W–8IMY.
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. 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. Reg. § 1.1441–
E:\FR\FM\24OCN1.SGM
24OCN1
Federal Register / Vol. 78, No. 206 / Thursday, October 24, 2013 / Notices
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. Withholding
agents with systems that electronically
collect Forms W–8 may voluntarily
choose to participate in the IRS EW–8
MOU Program. The EW–8 MOU
Program is a collaborative process
between the withholding agents and
IRS.
Current Actions: On March 18, 2010,
the Hiring Incentives to Restore
Employment Act of 2010, Public Law
111–147 (H.R. 2847) (the Act) was
enacted into law. Section 501(a) of the
Act added chapter 4 (sections 1471–
1474) to Subtitle A of the Code. Section
1471(a) generally requires a withholding
agent to deduct and withhold a tax
equal to 30 percent on any withholdable
payment made to an FFI, unless the FFI
has an agreement requiring such FFI to
satisfy the obligations specified in
section 1471(b). On January 28, 2013,
the Treasury Department and IRS issued
final regulations under chapter 4
(sections 1471–1474) in T.D. 9610 (78
FR 5874). The general requirements of
an FFI Agreement are described in
§ 1.1471–4 and provided the substantive
63571
requirements applicable to a
participating FFI under the FFI
agreement. Various changes were made
to the forms covered under this
approval number to comply with the
withholding, due diligence, reporting
requirements of U.S. accounts (defined
in § 1.1471–1(b)(125)), and expanded
affiliate group requirements of a
participating FFI are described in
§ 1.1471–4(a) through (e).
Type of Review: Revision of a
currently approved collection.
Affected Public: Individuals, business
or other for-profit organizations, and
not-for-profit institutions.
Number
respondents
Time per
respondent/hours
Total annual
burden hours
3,000,000
100,000
180,000
240
400
1
7.18
25.23
9.13
20.05
25.23
1
21,540,000
2,523,000
1,643,400
4,812
10,092
1
Total ........................................................................................................................
mstockstill on DSK4VPTVN1PROD with NOTICES
Form W–8BEN ...............................................................................................................
Form W–8BEN–E ..........................................................................................................
Form W–8ECI ................................................................................................................
Form W–8EXP ...............................................................................................................
Form W–8IMY ................................................................................................................
E–W8 MOU Program .....................................................................................................
3,280,641
..............................
25,721,305
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.
VerDate Mar<15>2010
17:25 Oct 23, 2013
Jkt 232001
Approved: October 7, 2013.
Yvette Lawrence,
IRS, Reports Clearance Officer.
[FR Doc. 2013–24964 Filed 10–23–13; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Advisory Council to the Internal
Revenue Service; Meeting
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice.
AGENCY:
The Internal Revenue Service
Advisory Council (IRSAC) will hold a
public meeting on Wednesday,
November 20, 2013.
FOR FURTHER INFORMATION CONTACT: Ms.
Lorenza Wilds, IRSAC Program
Manager, National Public Liaison, CL:
NPL, 7559, 1111 Constitution Avenue
NW., Washington, DC 20224.
Telephone: 202–622–6440 (not a tollfree number). Email address: *Public_
liaison@irs.gov.
SUPPLEMENTARY INFORMATION: Notice is
hereby given pursuant to section
10(a)(2) of the Federal Advisory
Committee Act, 5 U.S.C. App. (1988), a
public meeting of the IRSAC will be
held on Wednesday, November 20,
2013, from 9:00 a.m. to 1:15 p.m. at the
Melrose Hotel, 2430 Pennsylvania Ave.
NW., Potomac Ballroom, Washington,
DC 20036. Issues to be discussed
include, but not limited to: The IRS
SUMMARY:
PO 00000
Frm 00124
Fmt 4703
Sfmt 4703
Should Continue to Expand Voluntary
Correction Programs to Facilitate
Taxpayers Self-Reporting Prior Year
Non-compliance, Risk Assessing Large
Taxpayers, Schedule M–3, ‘‘Net Income
(Loss) Reconciliation for Corporations
with Total Assets of $10 Million or
More’’, Strategies to Increase Use of
Online Payment Agreements,
Modifications to Notice CP2030,
Reducing Processing Time for the Form
2848, Power of Attorney and
Declaration of Representative, Assisting
Tax Preparers Working with Clients that
are Victims of Identity Theft, Guidance
to Practitioners Regarding Professional
Obligations, Circular 230 Enrollment of
Former Internal Revenue Service
Employees. Reports from the four IRSAC
subgroups, Large Business and
International, Small Business/SelfEmployed, Wage & Investment, and the
Office of Professional Responsibility
will also be presented and discussed.
Last minute agenda changes may
preclude advanced notice. The meeting
room accommodates approximately 80
people, IRSAC members and Internal
Revenue Service officials inclusive. Due
to limited seating, please call Lorenza
Wilds to confirm your attendance. Ms.
Wilds can be reached at 202–622–6440.
Attendees are encouraged to arrive at
least 30 minutes before the meeting
begins. Should you wish the IRSAC to
consider a written statement, please
write to Internal Revenue Service, Office
of National Public Liaison,
CL:NPL:7559, 1111 Constitution Avenue
E:\FR\FM\24OCN1.SGM
24OCN1
]]>Agencies
[Federal Register Volume 78, Number 206 (Thursday, October 24, 2013)]
[Notices]
[Pages 63570-63571]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2013-24964]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Forms W-8BEN, W-8BEN-E,
W-8ECI, W-8EXP, and W-8IMY
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 W-8BEN, Certificate of Foreign Status of Beneficial Owner for
United States Tax Withholding, Form W-8BEN-E, Certificate of Status of
Beneficial Owner for United States Tax Withholding, Form W-8ECI,
Certificate of Foreign Person's Claim for Exemption From Withholding on
Income 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, Form W-
8IMY, Certificate of Foreign Intermediary, Foreign Flow-Through Entity,
or Certain U.S. Branches for United States Tax Withholding, and the EW-
8 MOU Program.
DATES: Written comments should be received on or before December 23,
2013 to be assured of consideration.
ADDRESSES: Direct all written comments to Yvette Lawrence, Internal
Revenue Service, Room 6129, 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 Martha
Brinson, at Internal Revenue Service, Room 6129, 1111 Constitution
Avenue NW., Washington, DC 20224, or at (202) 622-3869, or through the
Internet at Martha.R.Brinson@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Form W-8BEN, Certificate of Foreign Status of Beneficial
Owner for United States Tax Withholding, W-8BEN-E, Certificate of
Status of Beneficial Owner for United States Tax Withholding, Form W-
8ECI, Certificate of Foreign Person's Claim for Exemption From
Withholding on Income 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 Form W-8IMY, Certificate of Foreign Intermediary,
Foreign Flow-Through Entity, or Certain U.S. Branches for United States
Tax Withholding.
OMB Number: 1545-1621.
Form Number: W-8BEN, W-8BEN-E, W-8ECI, W-8EXP, and W-8IMY.
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.
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. Reg. Sec.
1.1441-
[[Page 63571]]
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. Withholding agents with systems that
electronically collect Forms W-8 may voluntarily choose to participate
in the IRS EW-8 MOU Program. The EW-8 MOU Program is a collaborative
process between the withholding agents and IRS.
Current Actions: On March 18, 2010, the Hiring Incentives to
Restore Employment Act of 2010, Public Law 111-147 (H.R. 2847) (the
Act) was enacted into law. Section 501(a) of the Act added chapter 4
(sections 1471-1474) to Subtitle A of the Code. Section 1471(a)
generally requires a withholding agent to deduct and withhold a tax
equal to 30 percent on any withholdable payment made to an FFI, unless
the FFI has an agreement requiring such FFI to satisfy the obligations
specified in section 1471(b). On January 28, 2013, the Treasury
Department and IRS issued final regulations under chapter 4 (sections
1471-1474) in T.D. 9610 (78 FR 5874). The general requirements of an
FFI Agreement are described in Sec. 1.1471-4 and provided the
substantive requirements applicable to a participating FFI under the
FFI agreement. Various changes were made to the forms covered under
this approval number to comply with the withholding, due diligence,
reporting requirements of U.S. accounts (defined in Sec. 1.1471-
1(b)(125)), and expanded affiliate group requirements of a
participating FFI are described in Sec. 1.1471-4(a) through (e).
Type of Review: Revision of a currently approved collection.
Affected Public: Individuals, business or other for-profit
organizations, and not-for-profit institutions.
----------------------------------------------------------------------------------------------------------------
Number Time per Total annual
respondents respondent/hours burden hours
----------------------------------------------------------------------------------------------------------------
Form W-8BEN.............................................. 3,000,000 7.18 21,540,000
Form W-8BEN-E............................................ 100,000 25.23 2,523,000
Form W-8ECI.............................................. 180,000 9.13 1,643,400
Form W-8EXP.............................................. 240 20.05 4,812
Form W-8IMY.............................................. 400 25.23 10,092
E-W8 MOU Program......................................... 1 1 1
------------------------------------------------------
Total................................................ 3,280,641 ................. 25,721,305
----------------------------------------------------------------------------------------------------------------
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: October 7, 2013.
Yvette Lawrence,
IRS, Reports Clearance Officer.
[FR Doc. 2013-24964 Filed 10-23-13; 8:45 am]
BILLING CODE 4830-01-P
