Proposed Collection; Comment Request for Form 8288-B, 53234 [2015-21754]
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53234
Federal Register / Vol. 80, No. 170 / Wednesday, September 2, 2015 / Notices
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: August 19, 2015.
Allan Hopkins,
Tax Analyst.
[FR Doc. 2015–21758 Filed 9–1–15; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 8288–B
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
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AGENCY:
VerDate Sep<11>2014
19:04 Sep 01, 2015
Jkt 235001
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
8288–B, Application for Withholding
Certificate for Dispositions by Foreign
Persons of U.S. Real Property Interests.
DATES: Written comments should be
received on or before November 2, 2015
to be assured of consideration.
ADDRESSES: Direct all written comments
to Christie Preston, Internal Revenue
Service, Room 6129, 1111 Constitution
Avenue NW., Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the collection tools should be
directed to R. Joseph Durbala, Internal
Revenue Service, Room 6129, 1111
Constitution Avenue NW., Washington,
DC 20224, or at (202) 317–5746, or
through the internet at
RJoseph.Durbala@irs.gov.
SUMMARY:
Currently,
the IRS is seeking comments concerning
the following information collection
tools, reporting, and record-keeping
requirements.
Title: Application for Withholding
Certificate for Dispositions by Foreign
Persons of U.S. Property Interests.
OMB Number: 1545–1060.
Form Number: 8288–B.
Abstract: Section 1445 of the Internal
Revenue Code requires transferees to
withhold tax on the amount realized
from sales or other dispositions by
foreign persons of U.S. real property
interests. Code sections 1445(b) and (c)
allow the withholding to be reduced or
eliminated under certain circumstances.
Form 8288–B is used to apply for a
withholding certificate from IRS to
reduce or eliminate the withholding
required by Code section 1445.
Current Actions: There is no change
in the paperwork burden previously
approved by OMB.
SUPPLEMENTARY INFORMATION:
PO 00000
Frm 00134
Fmt 4703
Sfmt 9990
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations and individuals or
households.
Estimated Number of Respondents:
5,079.
Estimated Time per Respondent: 5
hrs., 46 min.
Estimated Total Annual Burden
Hours: 29,256.
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: August 24, 2015.
R. Joseph Durbala,
IRS Tax Analyst.
[FR Doc. 2015–21754 Filed 9–1–15; 8:45 am]
BILLING CODE 4830–01–P
E:\FR\FM\02SEN1.SGM
02SEN1
Agencies
[Federal Register Volume 80, Number 170 (Wednesday, September 2, 2015)]
[Notices]
[Page 53234]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2015-21754]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Form 8288-B
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 8288-B, Application for Withholding Certificate for Dispositions
by Foreign Persons of U.S. Real Property Interests.
DATES: Written comments should be received on or before November 2,
2015 to be assured of consideration.
ADDRESSES: Direct all written comments to Christie Preston, Internal
Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington,
DC 20224.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the collection tools should be directed to R. Joseph Durbala,
Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW.,
Washington, DC 20224, or at (202) 317-5746, or through the internet at
RJoseph.Durbala@irs.gov.
SUPPLEMENTARY INFORMATION: Currently, the IRS is seeking comments
concerning the following information collection tools, reporting, and
record-keeping requirements.
Title: Application for Withholding Certificate for Dispositions by
Foreign Persons of U.S. Property Interests.
OMB Number: 1545-1060.
Form Number: 8288-B.
Abstract: Section 1445 of the Internal Revenue Code requires
transferees to withhold tax on the amount realized from sales or other
dispositions by foreign persons of U.S. real property interests. Code
sections 1445(b) and (c) allow the withholding to be reduced or
eliminated under certain circumstances. Form 8288-B is used to apply
for a withholding certificate from IRS to reduce or eliminate the
withholding required by Code section 1445.
Current Actions: There is no change in the paperwork burden
previously approved by OMB.
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: 5,079.
Estimated Time per Respondent: 5 hrs., 46 min.
Estimated Total Annual Burden Hours: 29,256.
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: August 24, 2015.
R. Joseph Durbala,
IRS Tax Analyst.
[FR Doc. 2015-21754 Filed 9-1-15; 8:45 am]
BILLING CODE 4830-01-P