Proposed Collection; Comment Request for Form 8804-C and TD 9394, 9998-9999 [2021-03135]

Download as PDF 9998 Federal Register / Vol. 86, No. 30 / Wednesday, February 17, 2021 / Notices 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 Office of Management and Budget (OMB) approval of the relevant information collection. All comments will become a matter of public record. Please do not include any confidential or inappropriate material in your comments. 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 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 the requested information. Approved: January 28, 2021. Sara L. Covington, IRS Tax Analyst. [FR Doc. 2021–03130 Filed 2–16–21; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for TD 8706 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 Electronic Filing of Form W–4. DATES: Written comments should be received on or before April 19, 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. jbell on DSKJLSW7X2PROD with NOTICES SUMMARY: VerDate Sep<11>2014 20:43 Feb 16, 2021 Jkt 253001 Requests for additional information or copies of the regulations should be directed to, Sara Covington,(737)800– 6149 or at Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or through the internet, at Sara.L.Covington@ irs.gov. SUPPLEMENTARY INFORMATION: Title: Electronic Filing of Form W–4. OMB Number: 1545–1435. Regulation Project Number: T.D. 8706. Abstract: Information is required by the Internal Revenue Service to verify compliance with regulation section 31.3402(f)(2)–1(g)(1), which requires submission to the Service of certain withholding exemption certificates. The affected respondents are employers that choose to make electronic filing of Forms W–4 available to their employees. Current Actions: There is no change to this existing regulation. Type of Review: Extension of a currently approved collection. Affected Public: Business or other forprofit organizations, not for-profit institutions, and Federal, state, local or tribal governments. Estimated Number of Respondents: 2,000. Estimated Number of Responses: 160,000. Estimated Time per Respondent: .25 hours. Estimated Total Annual Burden Hours: 40,000. 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 PO 00000 Frm 00094 Fmt 4703 Sfmt 4703 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: February 3, 2021. Sara L. Covington, IRS Tax Analyst. [FR Doc. 2021–03137 Filed 2–16–21; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Form 8804–C and TD 9394 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 information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning Form 8804–C, Certificate of PartnerLevel Items to Reduce Section 1446 Withholding, and TD 9394, Special Rules to Reduce Section 1446 Withholding. DATES: Written comments should be received on or before April 19, 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. Requests for additional information or copies of the form and instructions should be directed to Sara Covington, (737) 800–6149, at Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or through the internet at Sara.L.Covington@irs.gov. SUPPLEMENTARY INFORMATION: Title: Certificate of Partner-Level Items to Reduce Section 1446 Withholding. OMB Number: 1545–1934. Form Number: Form 8804–C. Abstract: Form 8804–C is used by a foreign partner that voluntary submit to the partnership if it chooses to provide a certification that could reduce or eliminate the partnership’s withholding tax obligation under section 1446 (1446 tax) on the partner’s allocable share of effectively connected income (ECTI) from the partnership. SUMMARY: E:\FR\FM\17FEN1.SGM 17FEN1 jbell on DSKJLSW7X2PROD with NOTICES Federal Register / Vol. 86, No. 30 / Wednesday, February 17, 2021 / Notices Current Actions: There is no change in the paperwork burden previously approved by OMB. This form is being submitted for renewal purposes only. Type of Review: Extension of a currently approved collection. Affected Public: Businesses and other for-profit organizations, Individuals or Households, and Not-for-Profit Organizations. Estimated Number of Respondents: 1,000. Estimated Time per Respondent: 18 hour 42 minutes. Estimated Total Annual Burden Hours: 18,700. Title: Special Rules to Reduce Section 1446 Withholding. OMB Number: 1545–1934. Form Number: TD 9394. Abstract: This document contains final regulations regarding when a partnership may consider certain deductions and losses of a foreign partner to reduce or eliminate the partnership’s obligation to pay withholding tax under section 1446 on effectively connected taxable income allocable under section 704 to such partner. Current Actions: There is no change in the paperwork burden previously approved by OMB. This Form is being submitted for renewal purposes only. Type of Review: Extension of a currently approved collection. Affected Public: Businesses and other for-profit organizations, Individuals or Households, and Not-for-Profit Organizations. Estimated Number of Respondents: 1. Estimated Time per Respondent: 1 Hour. Estimated Total Annual Burden Hours: 1. 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 VerDate Sep<11>2014 20:43 Feb 16, 2021 Jkt 253001 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: February 2, 2021. Sara L. Covington, IRS Tax Analyst. [FR Doc. 2021–03135 Filed 2–16–21; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Information Collection; Comment Request for Regulation Project 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. IRS is soliciting comments concerning Payout Requirements for Type III Supporting Organizations that are not Functionally Integrated. DATES: Written comments should be received on or before April 19, 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. Requests for additional information, or copies of the information collection and instructions, or copies of any comments received, contact Sara Covington, at (737) 800–6149, at Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or through the internet, at Sara.L.Covington@irs.gov. SUPPLEMENTARY INFORMATION: The IRS is seeking comments concerning the following forms, and reporting and record-keeping requirements: SUMMARY: PO 00000 Frm 00095 Fmt 4703 Sfmt 4703 9999 Title: Payout Requirements for Type III Supporting Organizations that are not Functionally Integrated. OMB Number: 1545–2157. Form Number: TD 9605 (REG– 155929–06). Abstract: This document contains final regulations regarding the requirements to qualify as a Type III supporting organization that is operated in connection with one or more supported organizations. The regulations reflect changes to the law made by the Pension Protection Act of 2006. The regulations will affect Type III supporting organizations and their supported organizations. Current Actions: There is no change in the paperwork burden previously approved by OMB. This collection is being submitted for renewal purposes only. Type of Review: Extension of a currently approved collection. Affected Public: Not-for-profit institutions, State, Local or Tribal Governments. Estimated Number of Respondents: 11,994. Estimated Time per Respondent: 2 hours. Estimated Total Annual Burden Hours: 23,988. 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 our request for Office of Management and Budget (OMB) approval. All comments will become a matter of public record. Please do not include any confidential or inappropriate material in your comments. Comments are invited on: (a) Whether the collection of information is necessary for the proper performance of the agency’s functions, including whether the information has 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 E:\FR\FM\17FEN1.SGM 17FEN1

Agencies

[Federal Register Volume 86, Number 30 (Wednesday, February 17, 2021)]
[Notices]
[Pages 9998-9999]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2021-03135]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Form 8804-C and TD 9394

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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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 
information collections, as required by the Paperwork Reduction Act of 
1995. The IRS is soliciting comments concerning Form 8804-C, 
Certificate of Partner-Level Items to Reduce Section 1446 Withholding, 
and TD 9394, Special Rules to Reduce Section 1446 Withholding.

DATES: Written comments should be received on or before April 19, 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.
    Requests for additional information or copies of the form and 
instructions should be directed to Sara Covington, (737) 800-6149, at 
Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, 
Washington, DC 20224, or through the internet at 
[email protected].

SUPPLEMENTARY INFORMATION:
    Title: Certificate of Partner-Level Items to Reduce Section 1446 
Withholding.
    OMB Number: 1545-1934.
    Form Number: Form 8804-C.
    Abstract: Form 8804-C is used by a foreign partner that voluntary 
submit to the partnership if it chooses to provide a certification that 
could reduce or eliminate the partnership's withholding tax obligation 
under section 1446 (1446 tax) on the partner's allocable share of 
effectively connected income (ECTI) from the partnership.

[[Page 9999]]

    Current Actions: There is no change in the paperwork burden 
previously approved by OMB. This form is being submitted for renewal 
purposes only.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses and other for-profit organizations, 
Individuals or Households, and Not-for-Profit Organizations.
    Estimated Number of Respondents: 1,000.
    Estimated Time per Respondent: 18 hour 42 minutes.
    Estimated Total Annual Burden Hours: 18,700.

    Title: Special Rules to Reduce Section 1446 Withholding.
    OMB Number: 1545-1934.
    Form Number: TD 9394.
    Abstract: This document contains final regulations regarding when a 
partnership may consider certain deductions and losses of a foreign 
partner to reduce or eliminate the partnership's obligation to pay 
withholding tax under section 1446 on effectively connected taxable 
income allocable under section 704 to such partner.
    Current Actions: There is no change in the paperwork burden 
previously approved by OMB. This Form is being submitted for renewal 
purposes only.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses and other for-profit organizations, 
Individuals or Households, and Not-for-Profit Organizations.
    Estimated Number of Respondents: 1.
    Estimated Time per Respondent: 1 Hour.
    Estimated Total Annual Burden Hours: 1.
    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: February 2, 2021.
Sara L. Covington,
IRS Tax Analyst.
[FR Doc. 2021-03135 Filed 2-16-21; 8:45 am]
BILLING CODE 4830-01-P