81 FR 83332 - Proposed Collection; Comment Request for Regulation Project

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 81, Issue 224 (November 21, 2016)

The Department of the Treasury, 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, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning tax on certain foreign procurement.

[Federal Register Volume 81, Number 224 (Monday, November 21, 2016)]
[Notices]
[Page 83332]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2016-27906]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Regulation Project

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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SUMMARY: The Department of the Treasury, 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, Public Law 104-13 (44 U.S.C. 
3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning 
tax on certain foreign procurement.

DATES: Written comments should be received on or before January 20, 
2017 to be assured of consideration.

ADDRESSES: Direct all written comments to Tuawana Pinkston, Internal 
Revenue Service, Room 6526, 1111 Constitution Avenue NW., Washington, 
DC 20224.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the regulations should be directed to Allan Hopkins, at 
Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., 
Washington DC 20224, or through the internet at 
[email protected].

SUPPLEMENTARY INFORMATION: 
    Title: Tax on Certain Foreign Procurement.
    OMB Number: 1545-2263.
    Regulation Project Number: TD 9782.
    Abstract: TD 9782 contains regulations (REG 103281-11) under 
section 5000C of the Internal Revenue Code relating to the 2 percent 
tax on payments made by the U.S. government to foreign persons pursuant 
to certain contracts. The regulations affect U.S. government acquiring 
agencies and foreign persons providing certain goods or services to the 
U.S. government pursuant to a contract. This document also contains 
regulations under section 6114, with respect to foreign persons 
claiming an exemption from the tax under an income tax treaty. A Form 
W-14 must be provided to the acquiring agency (U.S. government 
department, agency, independent establishment, or corporation) to: 
Establish that they are a foreign contracting party; and If applicable, 
claim an exemption from withholding based on an international agreement 
(such as a tax treaty); or claim an exemption from withholding, in 
whole or in part, based on an international procurement agreement or 
because goods are produced, or services are performed in the United 
States.
    Current Actions: There is no change to this existing regulation.
    Type of Review: Extension of currently approved collection.
    Affected Public: Federal government.
    Estimated Number of Respondents: 2,000.
    Estimated Time per Respondent: 5 hours, 55 minutes.
    Estimated Time per Respondent: 11,840 hours.
    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: November 10, 2016.
Allan Hopkins,
Tax analyst.
[FR Doc. 2016-27906 Filed 11-18-16; 8:45 am]
 BILLING CODE 4830-01-P