Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple Internal Revenue Service (IRS) Information Collection Requests, 64981-64982 [2023-20287]

Download as PDF Dated: September 15, 2023. Bradley T. Smith, Director, Office of Foreign Assets Control, U.S. Department of the Treasury. [FR Doc. 2023–20378 Filed 9–19–23; 8:45 am] BILLING CODE 4810–AL–C DEPARTMENT OF THE TREASURY Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple Internal Revenue Service (IRS) Information Collection Requests Departmental Offices, U.S. Department of the Treasury. AGENCY: ACTION: Notice. The Department of the Treasury will submit the following information collection requests to the Office of Management and Budget (OMB) for review and clearance in accordance with the Paperwork Reduction Act of 1995, on or after the date of publication of this notice. The public is invited to submit comments on these requests. SUMMARY: Comments should be received on or before October 20, 2023 to be assured of consideration. 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. ADDRESSES: lotter on DSK11XQN23PROD with NOTICES1 FOR FURTHER INFORMATION CONTACT: Copies of the submissions may be obtained from Melody Braswell by emailing PRA@treasury.gov, calling (202) 622–1035, or viewing the entire information collection request at www.reginfo.gov. SUPPLEMENTARY INFORMATION: VerDate Sep<11>2014 16:38 Sep 19, 2023 Jkt 259001 Internal Revenue Service (IRS) 1. Title: 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 United States Tax Withholding and Reporting. OMB Number: 1545–1621. Type of Review: Revision of a currently approved collection. 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. In addition, a withholding qualified holder under IRC PO 00000 Frm 00101 Fmt 4703 Sfmt 4703 64981 section 1445 may use a Form W–8EXP to establish that it is treated as a U.S. person and claim an exemption to withholding pursuant to IRC section 897(l) (relating to qualified foreign pension funds). 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. Treasury Regulations section 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. Form Number: W–8BEN, W–8BEN–E, W–8ECI, W–8EXP, and W–8IMY. Affected Public: Businesses or other for-profit organizations; Individuals or Households; Not-for-profit institutions. Frequency of Response: Annually. Estimated Number of Respondents: 3,390,700. Estimated Total Number of Annual Responses: 3,390,700. Estimated Time per Respondent: 7.42 hours to 29.85 hours. Estimated Total Annual Burden Hours: 30,562,902. 2. Title: Tax-Exempt Organization Complaint (Referral). OMB Number: 1545–New. Type of Review: Existing IC in use that does not contain an OMB control number. Abstract: This request covers the taxpayer burden with Form 13909, TaxExempt Organization Complaint (Referral). Form 13909 is used by individuals to submit a complaint about tax-exempt organizations. The information provided on this form will help the Internal Revenue Service (IRS) determine if there has been a violation of federal tax law. Document Number: 13909. Current Actions: Request for OMB approval of an existing Information Collection (IC) tool in use without a proper OMB approval number. E:\FR\FM\20SEN1.SGM 20SEN1 EN20SE23.007</GPH> Federal Register / Vol. 88, No. 181 / Wednesday, September 20, 2023 / Notices 64982 Federal Register / Vol. 88, No. 181 / Wednesday, September 20, 2023 / Notices Affected Public: Not-for-profit institutions, and Federal, State, local or tribal governments. Estimated Number of Respondents: 8,000. Estimated Total Number of Annual Responses: 8,000. Estimated Time per Respondent: 48 min. Estimated Total Annual Burden Hours: 6,400. 3. Title: Election to Treat a Qualified Revocable Trust as Party of an Estate. OMB Number: 1545–1881. Form Number: 8855. Abstract: Form 8855 is used to make a section 645 election that allows a qualified revocable trust to be treated and taxed (for income tax purposes) as part of its related estate during the election period. Current Actions: There are no changes to burden. Type of Review: Extension of a currently approved collection. Affected Public: Business or other forprofit organizations. Estimated Number of Respondents: 5,000. Estimated Total Number of Annual Responses: 5,000. Estimated Time per Response: 5 hours, 38 minutes. Estimated Total Annual Burden Hours: 28,200 hours. (Authority: 44 U.S.C. 3501 et seq.) Melody Braswell, Treasury PRA Clearance Officer. [FR Doc. 2023–20287 Filed 9–19–23; 8:45 am] BILLING CODE 4830–01–P Dated: September 14, 2023. LaTonya L. Small, Federal Advisory Committee Management Officer. DEPARTMENT OF VETERANS AFFAIRS lotter on DSK11XQN23PROD with NOTICES1 National Research Advisory Council, Notice of Meeting [FR Doc. 2023–20299 Filed 9–19–23; 8:45 am] The Department of Veterans Affairs (VA) gives notice under the Federal Advisory Committee Act, 5 U.S.C. ch. 10, that the National Research Advisory Council will hold a meeting on Wednesday, October 11, 2023, by Teams conference call system. The meeting will convene at 11 a.m. and end at 2 p.m. eastern daylight time. This meeting is open to the public. The purpose of the National Research Advisory Council is to advise the Secretary on research conducted by the Veterans Health Administration, including policies and programs VerDate Sep<11>2014 16:38 Sep 19, 2023 Jkt 259001 targeting the high priority of Veterans’ health care needs. On October 11, 2023, the agenda will include updates on the Research Enterprise Initiative to include Investigators, and Scientific Review Management and Brain Health; VA Shield and the Air Force Health Study; and VA as an Academic Health System. For anyone interested in attending the meeting, the teleconference number is 1–872–701–0185, conference ID 369 055 026# or the meeting link is https:// teams.microsoft.com/l/meetup-join/ 19%3ameeting_ Y2Q5MTg2NGQtMTA2OS00 YTMyLWExODAtYjg5MTlmMzl hODlj%40thread.v2/0? context=%7b%22Tid %22%3a%22e95f1b23-abaf-45ee-821db7ab251ab3bf%22%2c%22Oid%22 %3a%22121a3c2b-ae37-46ab-a12a-fa7 b555533ae%22%7d. No time will be allocated at this meeting for receiving oral presentations from the public. Members of the public wanting to attend, have questions or presentations to present may contact Rashelle Robinson, Designated Federal Officer, Office of Research and Development (14RD), Department of Veterans Affairs, 810 Vermont Avenue NW, Washington, DC 20420, at 202– 443–5768, or Rashelle.robinson@va.gov no later than close of business on September 30, 2023. All questions and presentations will be presented during the public comment section of the meeting. Any member of the public seeking additional information should contact Rashelle Robinson at the above phone number or email address noted above. BILLING CODE P On Friday, September 15, 2023, the Veterans Benefits Administration (VA), published a notice in the Federal Register announcing an opportunity for public comment on the proposed collection Medical Expense Report (VA Form 21P–8416). This notice was published in error; therefore, this document corrects that error by withdrawing this FR notice, document number 2023–19969. SUMMARY: As of Friday, September 15, 2023, the FR notice published at 88 FR 63686 on September 15, 2023, is withdrawn. DATES: FOR FURTHER INFORMATION CONTACT: Maribel Aponte, Office of Enterprise and Integration, Data Governance Analytics (008), 810 Vermont Ave. NW, Washington, DC 20006, (202) 266–4688 or email maribel.aponte@va.gov. FR Doc. 2023–19969, published on Friday, September 15, 2023 (88 FR 63686), is withdrawn by this notice. SUPPLEMENTARY INFORMATION: By direction of the Secretary. Maribel Aponte, VA PRA Clearance Officer, Office of Enterprise and Integration/Data Governance Analytics, Department of Veterans Affairs. [FR Doc. 2023–20318 Filed 9–19–23; 8:45 am] BILLING CODE 8320–01–P DEPARTMENT OF VETERANS AFFAIRS [OMB Control No. 2900–0829] Agency Information Collection Activity: Income and Asset Statement in Support of Claim for Pension or Parents’ DIC; Withdrawn Veterans Benefits Administration, Department of Veterans Affairs. AGENCY: ACTION: DEPARTMENT OF VETERANS AFFAIRS [OMB Control No. 2900–0161] Agency Information Collection Activity: Medical Expense Report; Withdrawal Veterans Benefits Administration, Department of Veterans Affairs. ACTION: Notice; withdrawal. AGENCY: PO 00000 Frm 00102 Fmt 4703 Sfmt 4703 Notice; withdrawal. On Friday, September 15, 2023, the Veterans Benefits Administration (VA), published a notice in the Federal Register announcing an opportunity for public comment on the proposed collection Income and Asset Statement in Support of Claim for Pension or Parents’ (VA Form 21P– 0969). This notice was published in error; therefore, this document corrects that error by withdrawing this FR notice, document number 2023–20001. SUMMARY: E:\FR\FM\20SEN1.SGM 20SEN1

Agencies

[Federal Register Volume 88, Number 181 (Wednesday, September 20, 2023)]
[Notices]
[Pages 64981-64982]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2023-20287]


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DEPARTMENT OF THE TREASURY


Agency Information Collection Activities; Submission for OMB 
Review; Comment Request; Multiple Internal Revenue Service (IRS) 
Information Collection Requests

AGENCY: Departmental Offices, U.S. Department of the Treasury.

ACTION: Notice.

-----------------------------------------------------------------------

SUMMARY: The Department of the Treasury will submit the following 
information collection requests to the Office of Management and Budget 
(OMB) for review and clearance in accordance with the Paperwork 
Reduction Act of 1995, on or after the date of publication of this 
notice. The public is invited to submit comments on these requests.

DATES: Comments should be received on or before October 20, 2023 to be 
assured of consideration.

ADDRESSES: 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.

FOR FURTHER INFORMATION CONTACT: Copies of the submissions may be 
obtained from Melody Braswell by emailing [email protected], calling 
(202) 622-1035, or viewing the entire information collection request at 
www.reginfo.gov.

SUPPLEMENTARY INFORMATION:

Internal Revenue Service (IRS)

    1. Title: 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 United States Tax Withholding and 
Reporting.
    OMB Number: 1545-1621.
    Type of Review: Revision of a currently approved collection.
    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. 
In addition, a withholding qualified holder under IRC section 1445 may 
use a Form W-8EXP to establish that it is treated as a U.S. person and 
claim an exemption to withholding pursuant to IRC section 897(l) 
(relating to qualified foreign pension funds). 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. Treasury Regulations section 
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.
    Form Number: W-8BEN, W-8BEN-E, W-8ECI, W-8EXP, and W-8IMY.
    Affected Public: Businesses or other for-profit organizations; 
Individuals or Households; Not-for-profit institutions.
    Frequency of Response: Annually.
    Estimated Number of Respondents: 3,390,700.
    Estimated Total Number of Annual Responses: 3,390,700.
    Estimated Time per Respondent: 7.42 hours to 29.85 hours.
    Estimated Total Annual Burden Hours: 30,562,902.
    2. Title: Tax-Exempt Organization Complaint (Referral).
    OMB Number: 1545-New.
    Type of Review: Existing IC in use that does not contain an OMB 
control number.
    Abstract: This request covers the taxpayer burden with Form 13909, 
Tax-Exempt Organization Complaint (Referral). Form 13909 is used by 
individuals to submit a complaint about tax-exempt organizations. The 
information provided on this form will help the Internal Revenue 
Service (IRS) determine if there has been a violation of federal tax 
law.
    Document Number: 13909.
    Current Actions: Request for OMB approval of an existing 
Information Collection (IC) tool in use without a proper OMB approval 
number.

[[Page 64982]]

    Affected Public: Not-for-profit institutions, and Federal, State, 
local or tribal governments.
    Estimated Number of Respondents: 8,000.
    Estimated Total Number of Annual Responses: 8,000.
    Estimated Time per Respondent: 48 min.
    Estimated Total Annual Burden Hours: 6,400.
    3. Title: Election to Treat a Qualified Revocable Trust as Party of 
an Estate.
    OMB Number: 1545-1881.
    Form Number: 8855.
    Abstract: Form 8855 is used to make a section 645 election that 
allows a qualified revocable trust to be treated and taxed (for income 
tax purposes) as part of its related estate during the election period.
    Current Actions: There are no changes to burden.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit organizations.
    Estimated Number of Respondents: 5,000.
    Estimated Total Number of Annual Responses: 5,000.
    Estimated Time per Response: 5 hours, 38 minutes.
    Estimated Total Annual Burden Hours: 28,200 hours.

(Authority: 44 U.S.C. 3501 et seq.)

Melody Braswell,
Treasury PRA Clearance Officer.
[FR Doc. 2023-20287 Filed 9-19-23; 8:45 am]
BILLING CODE 4830-01-P
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