Proposed Collection; Comment Request for Form 8233, 37013 [2019-16060]
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Federal Register / Vol. 84, No. 146 / Tuesday, July 30, 2019 / Notices
allocations to the IRS on Schedule A
(Form 8610). Form 8610 is a transmittal
and reconciliation document for Forms
8609, Schedule A (Form 8610), binding
agreements, and election statements.
Current Actions: There is no change to
the burden previously approved by
OMB.
Type of Review: Extension of a
currently approved collection.
Affected Public: State, local or tribal
governments.
Estimated Number of Respondents:
1,353.
Estimated Time per Respondent: 4
Hour 58 minutes.
Estimated Total Annual Burden
Hours: 6,738.
The following paragraph applies to all
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 if 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.
Desired Focus of Comments: The
Internal Revenue Service (IRS) is
particularly interested in comments
that:
• Evaluate whether the proposed
collection of information is necessary
for the proper performance of the
functions of the agency, including
whether the information will have
practical utility;
• Evaluate the accuracy of the
agency’s estimate of the burden of the
proposed collection of information,
including the validity of the
methodology and assumptions used;
• Enhance the quality, utility, and
clarity of the information to be
collected; and
• Minimize the burden of the
collection of information on those who
are to respond, including using
appropriate automated, electronic,
mechanical, or other technological
collection techniques or other forms of
information technology, e.g., by
permitting electronic submissions of
responses.
Comments submitted in response to
this notice will be summarized and/or
included in the ICR for OMB approval
of the extension of the information
collection; they will also become a
matter of public record.
VerDate Sep<11>2014
16:42 Jul 29, 2019
Jkt 247001
Approved: July 23, 2019.
R. Joseph Durbala,
IRS Tax Analyst.
[FR Doc. 2019–16188 Filed 7–29–19; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 8233
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
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 continuing
information collections, as required by
the Paperwork Reduction Act of 1995.
The IRS is soliciting comments
concerning nonresident alien
individuals withholding exemption
claim on compensation for independent
and certain dependent personal services
based on a tax treaty.
DATES: Written comments should be
received on or before September 30,
2019 to be assured of consideration.
ADDRESSES: Direct all written comments
to Laurie Brimmer, Internal Revenue
Service, Room 6529, 1111 Constitution
Avenue NW, Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the form should be directed to
Christina Leeper, at (737) 800–7737 or
Internal Revenue Service, 3651 S. IH 35,
Austin TX 78741, or through the
internet, at Christina.E.Leeper@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Exemption From Withholding
on Compensation for Independent (and
Certain Dependent) Personal Services of
a Nonresident Alien Individual.
OMB Number: 1545–0795.
Form Number: Form 8233.
Abstract: Compensation paid to a
nonresident alien (NRA) individual for
independent personal services (selfemployment) is generally subject to
30% withholding or graduated rates.
However, compensation may be exempt
from withholding because of a U.S. tax
treaty. Form 8233 is used to request
exemption from withholding.
Current Actions: Program change
resulted in a change to the form which
caused a change to the paperwork
burden previously approved by OMB.
Type of Review: Revision of a
currently approved collection.
SUMMARY:
PO 00000
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Fmt 4703
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37013
Affected Public: Individuals or
households.
Estimated Number of Respondents:
75,617.
Estimated Time per Respondent: 8.95
minutes.
Estimated Total Annual Burden
Hours: 676,773.
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 24, 2019.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2019–16060 Filed 7–29–19; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 13614–NR
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
The Internal Revenue Service,
as part of its continuing effort to reduce
paperwork and respondent burden,
SUMMARY:
E:\FR\FM\30JYN1.SGM
30JYN1
]]>Agencies
[Federal Register Volume 84, Number 146 (Tuesday, July 30, 2019)]
[Notices]
[Page 37013]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2019-16060]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Form 8233
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice and request for comments.
-----------------------------------------------------------------------
SUMMARY: 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
continuing information collections, as required by the Paperwork
Reduction Act of 1995. The IRS is soliciting comments concerning
nonresident alien individuals withholding exemption claim on
compensation for independent and certain dependent personal services
based on a tax treaty.
DATES: Written comments should be received on or before September 30,
2019 to be assured of consideration.
ADDRESSES: Direct all written comments to Laurie Brimmer, Internal
Revenue Service, Room 6529, 1111 Constitution Avenue NW, Washington, DC
20224.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the form should be directed to Christina Leeper, at (737)
800-7737 or Internal Revenue Service, 3651 S. IH 35, Austin TX 78741,
or through the internet, at [email protected].
SUPPLEMENTARY INFORMATION:
Title: Exemption From Withholding on Compensation for Independent
(and Certain Dependent) Personal Services of a Nonresident Alien
Individual.
OMB Number: 1545-0795.
Form Number: Form 8233.
Abstract: Compensation paid to a nonresident alien (NRA) individual
for independent personal services (self-employment) is generally
subject to 30% withholding or graduated rates. However, compensation
may be exempt from withholding because of a U.S. tax treaty. Form 8233
is used to request exemption from withholding.
Current Actions: Program change resulted in a change to the form
which caused a change to the paperwork burden previously approved by
OMB.
Type of Review: Revision of a currently approved collection.
Affected Public: Individuals or households.
Estimated Number of Respondents: 75,617.
Estimated Time per Respondent: 8.95 minutes.
Estimated Total Annual Burden Hours: 676,773.
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 24, 2019.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2019-16060 Filed 7-29-19; 8:45 am]
BILLING CODE 4830-01-P
