Proposed Collection; Comment Request for Forms W-8BEN, W-8BEN-E, W-8ECI, W-8EXP, and W-8IMY, 35578-35579 [2017-16010]

Download as PDF 35578 Federal Register / Vol. 82, No. 145 / Monday, July 31, 2017 / Notices DEPARTMENT OF TRANSPORTATION Office of the Assistant Secretary for Research and Technology (OST–R) Notice of Request for Clearance of a New Information Collection: Annual Tank Car Facility Survey Bureau of Transportation Statistics (BTS) Office of the Assistant Secretary for Research and Technology (OST–R), DOT. ACTION: Notice and request for comments. AGENCY: In accordance with the requirements of section 3506(c)(2)(A) of the Paperwork Reduction Act of 1995, this notice announces the intention of the BTS to request the Office of Management and Budget’s (OMB’s) approval for an information collection from tank car facilities to obtain an estimate of tank cars projected to be modified or built to the new safer Department of Transportation (DOT) standards. A summary report of survey findings will be submitted to Congress as well as published by BTS on the BTS Web page. DATES: Comments must be submitted on or before August 30, 2017. FOR FURTHER INFORMATION CONTACT: Clara Reschovsky, (202) 366–2857, Tank Car Facility Survey Project Manager, BTS, OST–R, Department of Transportation, 1200 New Jersey Ave. SE., Room E34–409, Washington, DC 20590. Office hours are from 7:30 a.m. to 5:00 p.m., E.T., Monday through Friday, except Federal holidays. SUPPLEMENTARY INFORMATION: Title: Annual Tank Car Facility Survey. Type of Request: Approval for a new information collection. Affected Public: There are approximately 140 tank car facilities with the capacity to manufacture or retrofit tank cars capable of carrying Class 3 flammable liquids nationwide. Abstract: Section 7308(c) of the Fixing America’s Surface Transportation Act (Pub. L. 114–94; the ‘‘FAST Act’’) directs the Secretary of Transportation to conduct a survey of tank car facilities to obtain an estimate of tank cars projected to be modified or built to the new safer Department of Transportation (DOT) Specification 117 or 117R. Over time, this data collection will inform Congress as well as the Department of Transportation as to industry’s progress in upgrading the nation’s fleet of rail cars to be safer in the event of an incident involving tank cars carrying Class 3 Flammable liquids. BTS intends to collect information from tank car retrofitting and manufacturing facilities sradovich on DSKBCFCHB2PROD with NOTICES SUMMARY: VerDate Sep<11>2014 17:38 Jul 28, 2017 Jkt 241001 on the planned and projected number of tank cars to be retrofitted or manufactured beginning the next calendar year and annually thereafter until 2029. Any facility identified with the capacity to modify or build new tank cars to the 117 or 117R specification, as described in Section 7308(c) of the FAST Act will be included in the survey identified in this notice and is requested to submit the results to the Bureau of Transportation Statistics (BTS) no later than 60 days upon request. This will be a voluntary data collection. Individual responses to the survey will be kept confidential and a summary report of aggregate findings will be provided to: (1) The Committee on Commerce, Science, and Transportation of the Senate; and (2) The Committee on Transportation and Infrastructure of the House of Representatives. In addition, this summary report will also be published to the BTS Web page. Data Confidentiality Provisions: The Annual Tank Car Facility Survey may collect confidential business information. The confidentiality of these data will be protected under Title V of the E-Government Act, the Confidential Information Protection and Statistical Efficiency Act of 2002 (CIPSEA). In accordance with this legislation, individual responses will not be disclosed in any direct or indirect manner and only aggregated statistical information will be made available through reports. Frequency: This survey will be updated every year until 2029. Estimated Average Burden per Response: The burden per respondent is estimated to be an average of 30 minutes. This includes the time required to gather records as well as respond to the survey. Estimated Total Annual Burden: Across the nation there are approximately 400 tank car facilities that are currently registered or certified to build or modify tank cars. However, the majority of these do not have the capacity to modify or build to the 117 or 117R Specifications. It is estimated that, at most, 140 tank car shops possess the required capacity to build or modify to these new safer requirements. The total annual burden is estimated to be 70 hours (that is 30 minutes per respondent for 140 respondents equals 4,200 minutes). Response to Comments: A 60-day notice requesting public comment was issued in the Federal Register on March 22, 2017 (Volume 82, Number 54; pages14799–14800). No comments were received. PO 00000 Frm 00072 Fmt 4703 Sfmt 4703 Public Comments Invited: Interested parties are invited to send comments regarding any aspect of this information collection, including, but not limited to: (1) The necessity and utility of the information collection for the proper performance of the functions of the DOT; (2) the accuracy of the estimated burden; (3) ways to enhance the quality, utility, clarity and content of the collected information; and (4) ways to minimize the collection burden without reducing the quality of the collected information. Send comments to the Office of Information and Regulatory Affairs, Office of Management and Budget, 725 17th Street NW., Washington, DC 20503, Attention: BTS Desk Officer. Issued in Washington, DC, on this 25th day of July, 2017. Patricia Hu, Director, Bureau of Transportation Statistics, Office of the Assistant Secretary for Research and Technology. [FR Doc. 2017–16040 Filed 7–28–17; 8:45 am] BILLING CODE 4910–9X–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. ACTION: Notice and request for comments. AGENCY: The Internal Revenue Service (IRS), 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 information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning 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 SUMMARY: E:\FR\FM\31JYN1.SGM 31JYN1 35579 Federal Register / Vol. 82, No. 145 / Monday, July 31, 2017 / Notices United States Tax Withholding and Reporting, and the EW–8 MOU Program. DATES: Written comments should be received on or before September 29, 2017 to be assured of consideration. ADDRESSES: Direct all written comments to L. Brimmer, Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW., Washington, DC 20224. Requests for additional information or copies of the form and instructions should be directed to Martha R. Brinson, Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW., Washington, DC 20224 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 and Reporting (Individual), 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. 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. § 1.1441–1(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: There are no changes being made to the form at this time. Type of Review: Extension of a currently approved collection. Affected Public: Individuals, business or other for-profit organizations, and not-for-profit institutions. Number respondents Total annual burden hours W–8BEN ............................................................................................................................. W–8BEN–E ........................................................................................................................ W–8ECI .............................................................................................................................. W–8EXP ............................................................................................................................. W–8IMY .............................................................................................................................. 2,900,000 100,000 180,000 240 400 7.18 25.23 9.13 20.05 25.23 20,822,000 2,523,000 1,643,400 4,812 10,092 Total ...................................................................................................................................... sradovich on DSKBCFCHB2PROD with NOTICES Form Form Form Form Form Time per respondent (hrs.) 3,180,641 ........................ 25,003,304 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 VerDate Sep<11>2014 17:38 Jul 28, 2017 Jkt 241001 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: July 19, 2017. L. Brimmer, Senior Tax Analyst. [FR Doc. 2017–16010 Filed 7–28–17; 8:45 am] BILLING CODE 4830–01–P PO 00000 Frm 00073 Fmt 4703 Sfmt 4703 DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Form 1099–A Internal Revenue Service (IRS), Treasury. AGENCY: Notice and request for comments. ACTION: The Internal Revenue Service, 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. The IRS is soliciting comments concerning Form 1099–A, Acquisition or Abandonment of Secured Property. SUMMARY: E:\FR\FM\31JYN1.SGM 31JYN1

Agencies

[Federal Register Volume 82, Number 145 (Monday, July 31, 2017)]
[Notices]
[Pages 35578-35579]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2017-16010]


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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 Internal Revenue Service (IRS), 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 information collections, as required by the Paperwork Reduction Act 
of 1995. The IRS is soliciting comments concerning 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

[[Page 35579]]

United States Tax Withholding and Reporting, and the EW-8 MOU Program.

DATES: Written comments should be received on or before September 29, 
2017 to be assured of consideration.

ADDRESSES: Direct all written comments to L. Brimmer, Internal Revenue 
Service, Room 6526, 1111 Constitution Avenue NW., Washington, DC 20224. 
Requests for additional information or copies of the form and 
instructions should be directed to Martha R. Brinson, Internal Revenue 
Service, Room 6526, 1111 Constitution Avenue NW., Washington, DC 20224 
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 and Reporting (Individual), 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.
    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.  1.1441-1(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: There are no changes being made to the form at 
this time.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals, business or other for-profit 
organizations, and not-for-profit institutions.

----------------------------------------------------------------------------------------------------------------
                                                                                     Time per
                                                                      Number        respondent     Total annual
                                                                    respondents       (hrs.)       burden hours
----------------------------------------------------------------------------------------------------------------
Form W-8BEN.....................................................       2,900,000            7.18      20,822,000
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
                                                                 -----------------------------------------------
    Total.......................................................       3,180,641  ..............      25,003,304
----------------------------------------------------------------------------------------------------------------

    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: July 19, 2017.
L. Brimmer,
Senior Tax Analyst.
[FR Doc. 2017-16010 Filed 7-28-17; 8:45 am]
 BILLING CODE 4830-01-P
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