Agency Information Collection Activity Under OMB Review: Authorization To Disclose Information to a Third Party, 5318-5319 [2021-00941]
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Federal Register / Vol. 86, No. 11 / Tuesday, January 19, 2021 / Notices
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for General Revision of
Regulations Relating To Withholding
of Tax on Certain U.S. Source Income
Paid to Foreign Persons
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 general revision of
regulations relating to withholding of
tax on certain U.S. source income paid
to foreign persons.
DATES: Written comments should be
received on or before March 22, 2021 to
be assured of consideration.
ADDRESSES: Direct all written comments
to Kinna Brewington, Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the form should be directed to
Kerry Dennis, at (202) 317–5751 or
Internal Revenue Service, Room 6526,
1111 Constitution Avenue NW,
Washington, DC 20224, or through the
internet, at Kerry.Dennis@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: General Revision of Regulations
Relating to Withholding of Tax on
Certain U.S. Source Income Paid to
Foreign Persons.
OMB Number: 1545–1484.
Regulation Project Number: REG–
242282–97 (TD 8881-final).
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,
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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. The
burden for Form 8833 is reported under
1545–1354.
Current Actions: There is no change
in the paperwork burden previously
approved by OMB. The regulation is
being submitted for renewal purposes
only.
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.
Estimated Number of Respondents: 1.
Estimated Time per Response: 1 hour.
Estimated Total Annual Burden
Hours: 1 hour.
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.
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.
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Approved: January 12, 2021.
Chakinna B. Clemons,
Supervisory Tax Analyst.
[FR Doc. 2021–00954 Filed 1–15–21; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF VETERANS
AFFAIRS
[OMB Control No. 2900–0856]
Agency Information Collection Activity
Under OMB Review: Authorization To
Disclose Information to a Third Party
Veterans Benefits
Administration, Department of Veterans
Affairs.
ACTION: Notice.
AGENCY:
In compliance with the
Paperwork Reduction Act (PRA) of
1995, this notice announces that the
Veterans Benefits Administration,
Department of Veterans Affairs, will
submit the collection of information
abstracted below to the Office of
Management and Budget (OMB) for
review and comment. The PRA
submission describes the nature of the
information collection and its expected
cost and burden and it includes the
actual data collection instrument.
DATES: Written comments and
recommendations for the proposed
information collection should be sent
within 30 days of publication of this
notice to www.reginfo.gov/public/do/
PRAMain. Find this particular
information collection by selecting
‘‘Currently under 30-day review—Open
for Public Comments’’ or by using the
search function. Refer to ‘‘OMB Control
No. 2900–0856’’.
FOR FURTHER INFORMATION CONTACT:
Danny S. Green, Enterprise Records
Service (005R1B), Department of
Veterans Affairs, 810 Vermont Avenue
NW, Washington, DC 20420, (202) 421–
1354 or email danny.green2@va.gov.
Please refer to ‘‘OMB Control No. 2900–
0856’’ in any correspondence.
SUPPLEMENTARY INFORMATION:
Authority: 44 U.S.C. 3501–21.
Title: Authorization to Disclose
Information to a Third Party, VA Form
29–0975.
OMB Control Number: 2900–0856.
Type of Review: Extension of a
currently approved collection.
Abstract: The Department of Veterans
Affairs (VA), through its Veterans
Benefits Administration (VBA),
administers an integrated program of
benefits and services, established by
law, for veterans, service personnel, and
their dependents and/or beneficiaries.
Title 38 U.S.C. 5101(a) provides that a
SUMMARY:
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Federal Register / Vol. 86, No. 11 / Tuesday, January 19, 2021 / Notices
specific claim in the form provided by
the Secretary must be filed in order for
benefits to be paid to any individual
under the laws administered by the
Secretary. This form will be used by
Department of Veterans Affairs
Insurance Center (VAIC) to enable a
third party to act on behalf of the
insured Veteran/beneficiary. Many of
our customers are of advanced age or
suffer from limiting disabilities and
need assistance from a third party to
conduct their affairs. The information
collected provides an optional service
and is not required to receive insurance
benefits.
An agency may not conduct or
sponsor, and a person is not required to
respond to a collection of information
unless it displays a currently valid OMB
control number. The Federal Register
Notice with a 60-day comment period
soliciting comments on this collection
of information was published at 85 FR
213 on November 3, 2020, pages 69696
and 69697.
Affected Public: Individuals or
Households.
Estimated Annual Burden: 100 hours
Estimated Average Burden per
Respondent: 5 minutes.
Frequency of Response: On occasion.
Estimated Number of Respondents:
1,200.
By direction of the Secretary.
Danny S. Green,
VA PRA Clearance Officer, Office of Quality,
Performance and Risk, Department of
Veterans Affairs.
[FR Doc. 2021–00941 Filed 1–15–21; 8:45 am]
BILLING CODE 8320–01–P
DEPARTMENT OF VETERANS
AFFAIRS
[OMB Control No. 2900–0788]
Agency Information Collection
Activity: Description of Materials
Veterans Benefits
Administration, Department of Veterans
Affairs.
ACTION: Notice.
AGENCY:
Veterans Benefits
Administration, Department of Veterans
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Affairs (VA), is announcing an
opportunity for public comment on the
proposed collection of certain
information by the agency. Under the
Paperwork Reduction Act (PRA) of
1995, Federal agencies are required to
publish notice in the Federal Register
concerning each proposed collection of
information, including each proposed
extension of a currently approved
collection, and allow 60 days for public
comment in response to the notice.
DATES: Written comments and
recommendations on the proposed
collection of information should be
received on or before March 22, 2021.
ADDRESSES: Submit written comments
on the collection of information through
Federal Docket Management System
(FDMS) at www.Regulations.gov or to
Nancy J. Kessinger, Veterans Benefits
Administration (20M33), Department of
Veterans Affairs, 810 Vermont Avenue
NW, Washington, DC 20420 or email to
nancy.kessinger@va.gov. Please refer to
‘‘OMB Control No. 2900–0788’’ in any
correspondence. During the comment
period, comments may be viewed online
through FDMS.
FOR FURTHER INFORMATION CONTACT:
Danny S. Green, (202) 421–1354 or
email Danny.Green2@va.gov. Please
refer to ‘‘OMB Control No. 2900–0788’’
in any correspondence.
SUPPLEMENTARY INFORMATION: Under the
PRA of 1995, Federal agencies must
obtain approval from the Office of
Management and Budget (OMB) for each
collection of information they conduct
or sponsor. This request for comment is
being made pursuant to Section
3506(c)(2)(A) of the PRA.
With respect to the following
collection of information, VBA invites
comments on: (1) Whether the proposed
collection of information is necessary
for the proper performance of VBA’s
functions, including whether the
information will have practical utility;
(2) the accuracy of VBA’s estimate of the
burden of the proposed collection of
information; (3) ways to enhance the
quality, utility, and clarity of the
information to be collected; and (4)
ways to minimize the burden of the
collection of information on
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respondents, including through the use
of automated collection techniques or
the use of other forms of information
technology.
Authority: Public Law 104–13; 44
U.S.C. 3501–3521.
Title: Description of Materials, VA
Form 26–1852.
OMB Control Number: 2900–0788.
Type of Review: Extension of a
currently approved collection.
Abstract: VA Form 26–1852 is
completed by builders in Specially
Adapted Housing (SAH) projects
involving construction as authorized
under Title 38, U.S.C., section 2101 (a),
section 2101 (b), and the Temporary
Residence Adaptations (TRA) grant
under Title 38, U.S.C., section 2102A.
This form is also completed by builders
who propose to construct homes to be
purchased by veterans using their VA
home loan benefit as granted in Title 38
U.S.C., section 3710(a)(1). SAH field
staff review the data furnished on the
form for completeness and it is essential
to determine the acceptability of the
construction materials to be used. In
cases of new home construction, a
technically qualified individual, not VA
staff, is required to review the list of
materials and certify they meet or
exceed general residential construction
material requirements, as specified by
the International Residential Code and
residential building codes adopted by
local building authorities, and are in
substantial conformity with VA
Minimum Property requirements.
Affected Public: Private Sector.
Estimated Annual Burden: 9,518
hours.
Estimated Average Burden per
Respondent: 30 minutes.
Frequency of Response: One-time.
Estimated Number of Respondents:
16,950 per year and for SAH cases it is
2,086 per year.
By direction of the Secretary:
Danny S. Green,
VA PRA Clearance Officer, Office of Quality,
Performance and Risk, Department of
Veterans Affairs.
[FR Doc. 2021–00942 Filed 1–15–21; 8:45 am]
BILLING CODE 8320–01–P
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Agencies
[Federal Register Volume 86, Number 11 (Tuesday, January 19, 2021)]
[Notices]
[Pages 5318-5319]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2021-00941]
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DEPARTMENT OF VETERANS AFFAIRS
[OMB Control No. 2900-0856]
Agency Information Collection Activity Under OMB Review:
Authorization To Disclose Information to a Third Party
AGENCY: Veterans Benefits Administration, Department of Veterans
Affairs.
ACTION: Notice.
-----------------------------------------------------------------------
SUMMARY: In compliance with the Paperwork Reduction Act (PRA) of 1995,
this notice announces that the Veterans Benefits Administration,
Department of Veterans Affairs, will submit the collection of
information abstracted below to the Office of Management and Budget
(OMB) for review and comment. The PRA submission describes the nature
of the information collection and its expected cost and burden and it
includes the actual data collection instrument.
DATES: Written comments and recommendations for the proposed
information collection should be sent within 30 days of publication of
this notice to www.reginfo.gov/public/do/PRAMain. Find this particular
information collection by selecting ``Currently under 30-day review--
Open for Public Comments'' or by using the search function. Refer to
``OMB Control No. 2900-0856''.
FOR FURTHER INFORMATION CONTACT: Danny S. Green, Enterprise Records
Service (005R1B), Department of Veterans Affairs, 810 Vermont Avenue
NW, Washington, DC 20420, (202) 421-1354 or email [email protected].
Please refer to ``OMB Control No. 2900-0856'' in any correspondence.
SUPPLEMENTARY INFORMATION:
Authority: 44 U.S.C. 3501-21.
Title: Authorization to Disclose Information to a Third Party, VA
Form 29-0975.
OMB Control Number: 2900-0856.
Type of Review: Extension of a currently approved collection.
Abstract: The Department of Veterans Affairs (VA), through its
Veterans Benefits Administration (VBA), administers an integrated
program of benefits and services, established by law, for veterans,
service personnel, and their dependents and/or beneficiaries. Title 38
U.S.C. 5101(a) provides that a
[[Page 5319]]
specific claim in the form provided by the Secretary must be filed in
order for benefits to be paid to any individual under the laws
administered by the Secretary. This form will be used by Department of
Veterans Affairs Insurance Center (VAIC) to enable a third party to act
on behalf of the insured Veteran/beneficiary. Many of our customers are
of advanced age or suffer from limiting disabilities and need
assistance from a third party to conduct their affairs. The information
collected provides an optional service and is not required to receive
insurance benefits.
An agency may not conduct or sponsor, and a person is not required
to respond to a collection of information unless it displays a
currently valid OMB control number. The Federal Register Notice with a
60-day comment period soliciting comments on this collection of
information was published at 85 FR 213 on November 3, 2020, pages 69696
and 69697.
Affected Public: Individuals or Households.
Estimated Annual Burden: 100 hours
Estimated Average Burden per Respondent: 5 minutes.
Frequency of Response: On occasion.
Estimated Number of Respondents: 1,200.
By direction of the Secretary.
Danny S. Green,
VA PRA Clearance Officer, Office of Quality, Performance and Risk,
Department of Veterans Affairs.
[FR Doc. 2021-00941 Filed 1-15-21; 8:45 am]
BILLING CODE 8320-01-P