82 FR 55488 - Proposed Collection; Comment Request for Regulation Project

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 82, Issue 223 (November 21, 2017)

Page Range		55488-55489
FR Document		2017-25127

The Internal Revenue Service (IRS), 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 Section 1446 Regulations; Form 8804-C--Certificate of Partner-Level Items to Reduce Section 1446 Withholding.

Federal Register, Volume 82 Issue 223 (Tuesday, November 21, 2017)

[Federal Register Volume 82, Number 223 (Tuesday, November 21, 2017)]
[Notices]
[Pages 55488-55489]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2017-25127]


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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.

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

SUMMARY: The Internal Revenue Service (IRS), 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 Section 1446 
Regulations; Form 8804-C--Certificate of Partner-Level Items to Reduce 
Section 1446 Withholding.

DATES: Written comments should be received on or before January 22, 
2018 to be assured of consideration.

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

FOR FURTHER INFORMATION:  Requests for additional information or copies 
of the regulations should be directed to Martha R. Brinson, at (202) 
317-5753 or at Internal Revenue Service, Room 6526, 1111 Constitution 
Avenue NW., Washington, DC 20224, or through the Internet at 
[email protected].

SUPPLEMENTARY INFORMATION: 
    Title: TD 9394 (REG-108524-00) (Final)--Section 1446 Regulations; 
Form 8804-C--Certificate of Partner-Level Items to Reduce Section 1446 
Withholding.
    OMB Number: 1545-1934.
    Regulation Project Number: T.D. 9394, Form 8804-C.
    Abstract: Form 8804-C will be a form a foreign partner would 
voluntary submit to the partnership if it chooses to provide a 
certification that could reduce or eliminate the partnership's need to 
withhold 1446 tax.
    Current Actions: There is no change to this existing regulation.
    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: 1,001.
    Estimated Time per Response: 18 hrs., 42 mins.
    Estimated Total Burden Hours: 18,701.
    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

[[Page 55489]]

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 7, 2017.
L. Brimmer,
Senior Tax Analyst.
[FR Doc. 2017-25127 Filed 11-20-17; 8:45 am]
 BILLING CODE 4830-01-P

55488 Federal Register / Vol. 82, No. 223 / Tuesday, November 21, 2017 / Notices

Dated: November 13, 2017. The following paragraph applies to all C—Certificate of Partner-Level Items to
Karen Solomon, of the collections of information covered Reduce Section 1446 Withholding.
Acting Senior Deputy Comptroller and Chief by this notice: DATES: Written comments should be
Counsel, Office of the Comptroller of the An agency may not conduct or received on or before January 22, 2018
Currency. sponsor, and a person is not required to to be assured of consideration.
[FR Doc. 2017–25187 Filed 11–20–17; 8:45 am] respond to, a collection of information ADDRESSES: Direct all written comments
BILLING CODE 4810–33–P unless the collection of information to L. Brimmer, Internal Revenue
displays a valid OMB control number. Service, Room 6526, 1111 Constitution
Books or records relating to a collection Avenue NW., Washington, DC 20224.
DEPARTMENT OF THE TREASURY of information must be retained as long FOR FURTHER INFORMATION: Requests for
as their contents may become material additional information or copies of the
Internal Revenue Service in the administration of any internal regulations should be directed to Martha
Proposed Collection; Comment revenue law. Generally, tax returns and R. Brinson, at (202) 317–5753 or at
Request for Regulation Project tax return information are confidential, Internal Revenue Service, Room 6526,
as required by 26 U.S.C. 6103. 1111 Constitution Avenue NW.,
AGENCY: Internal Revenue Service (IRS), Request for Comments: Comments Washington, DC 20224, or through the
Treasury. submitted in response to this notice will Internet at Martha.R.Brinson@irs.gov.
ACTION: Notice and request for be summarized and/or included in the SUPPLEMENTARY INFORMATION:
comments. request for OMB approval. All Title: TD 9394 (REG–108524–00)
comments will become a matter of (Final)—Section 1446 Regulations; Form
SUMMARY: The Internal Revenue Service public record. Comments are invited on: 8804–C—Certificate of Partner-Level
(IRS), as part of its continuing effort to (a) Whether the collection of Items to Reduce Section 1446
reduce paperwork and respondent information is necessary for the proper Withholding.
burden, invites the general public and performance of the functions of the OMB Number: 1545–1934.
other Federal agencies to take this agency, including whether the Regulation Project Number: T.D. 9394,
opportunity to comment on information information shall have practical utility; Form 8804–C.
collections, as required by the (b) the accuracy of the agency’s estimate Abstract: Form 8804–C will be a form
Paperwork Reduction Act of 1995. The of the burden of the collection of a foreign partner would voluntary
IRS is soliciting comments concerning information; (c) ways to enhance the submit to the partnership if it chooses
Ten or More Employer Plans. quality, utility, and clarity of the to provide a certification that could
DATES: Written comments should be information to be collected; (d) ways to reduce or eliminate the partnership’s
received on or before January 19, 2018 minimize the burden of the collection of need to withhold 1446 tax.
to be assured of consideration. information on respondents, including Current Actions: There is no change to
ADDRESSES: Direct all written comments through the use of automated collection this existing regulation.
to L. Brimmer, Internal Revenue techniques or other forms of information Type of Review: Extension of a
Service, Room 6526, 1111 Constitution technology; and (e) estimates of capital currently approved collection.
Avenue NW., Washington, DC 20224. or start-up costs and costs of operation, Affected Public: Businesses and other
maintenance, and purchase of services for-profit organizations, Individuals or
FOR FURTHER INFORMATION: Requests for
to provide information. Households, and Not-for-Profit
additional information or copies of the
regulations should be directed to Martha Approved: November 6, 2017. Organizations.
R. Brinson, at (202) 317–5753 or at L. Brimmer, Estimated Number of Respondents:
Internal Revenue Service, Room 6526, Senior Tax Analyst. 1,001.
Estimated Time per Response: 18 hrs.,
1111 Constitution Avenue NW., [FR Doc. 2017–25126 Filed 11–20–17; 8:45 am]
42 mins.
Washington, DC 20224, or through the BILLING CODE 4830–01–P
Estimated Total Burden Hours:
Internet at Martha.R.Brinson@irs.gov.
18,701.
SUPPLEMENTARY INFORMATION: The following paragraph applies to all
Title: Ten or More Employer Plans. DEPARTMENT OF THE TREASURY
of the collections of information covered
OMB Number: 1545–1795. by this notice:
Internal Revenue Service
Regulation Project Number: T.D. 9079. An agency may not conduct or
Abstract: This document contains Proposed Collection; Comment sponsor, and a person is not required to
final regulations that provide rules Request for Regulation Project respond to, a collection of information
regarding requirements for a welfare unless the collection of information
benefit fund that is part of a 10 or more AGENCY: Internal Revenue Service (IRS), displays a valid OMB control number.
employer plan. The regulations affect Treasury. Books or records relating to a collection
employers that provide welfare benefits ACTION: Notice and request for of information must be retained as long
to employees through a plan to which comments. as their contents may become material
more than one employer contributes. in the administration of any internal
Current Actions: There is no change to SUMMARY: The Internal Revenue Service revenue law. Generally, tax returns and
this existing regulation.
asabaliauskas on DSKBBXCHB2PROD with NOTICES

(IRS), as part of its continuing effort to tax return information are confidential,
Type of Review: Extension of a reduce paperwork and respondent as required by 26 U.S.C. 6103.
currently approved collection. burden, invites the general public and Request for Comments: Comments
Affected Public: Business or other for- other Federal agencies to take this submitted in response to this notice will
profit or not-for-profit institutions. opportunity to comment on information be summarized and/or included in the
Estimated Number of Respondents: collections, as required by the request for OMB approval. All
100. Paperwork Reduction Act of 1995. The comments will become a matter of
Estimated Time per Response: 25 hrs. IRS is soliciting comments concerning public record. Comments are invited on:
Estimated Total Burden Hours: 2,500. Section 1446 Regulations; Form 8804– (a) Whether the collection of

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Federal Register / Vol. 82, No. 223 / Tuesday, November 21, 2017 / Notices 55489

information is necessary for the proper OMB Number: 1545–1773. DEPARTMENT OF VETERANS
performance of the functions of the Rev. Proc. Number: 2014–55. AFFAIRS
agency, including whether the Abstract: Revenue Procedure 2002–23
provides guidance for the application by [OMB Control No. 2900–0171]
information shall have practical utility;
(b) the accuracy of the agency’s estimate U.S. citizens and residents of the U.S.— Agency Information Collection
of the burden of the collection of Canada Income Tax Treaty, as amended Activity: Application for Individualized
information; (c) ways to enhance the by the 1995 protocol, in order to defer Tutorial Assistance
quality, utility, and clarity of the U.S. Income taxes on income accrued in
information to be collected; (d) ways to certain Canadian retirement plans. This AGENCY: Veterans Benefits
minimize the burden of the collection of revenue procedure was superseded by Administration, Department of Veterans
information on respondents, including Revenue Procedure 2014–55. Affairs.
through the use of automated collection Current Actions: There are no changes ACTION: Notice.
techniques or other forms of information being made to the Rev. Proc. at this
technology; and (e) estimates of capital time. SUMMARY: The Veterans Benefits
or start-up costs and costs of operation, Type of Review: Extension of a Administration (VBA), Department of
maintenance, and purchase of services currently approved collection. Veterans Affairs (VA), is announcing an
to provide information. Affected Public: Business or other for- opportunity for public comment on the
profit organizations and individuals. proposed collection of certain
Approved: November 7, 2017.
Estimated Number of Responses: information by the agency. Under the
L. Brimmer,
20,000. Paperwork Reduction Act (PRA) of
Senior Tax Analyst. Estimated Time Per Respondent: 30 1995, Federal agencies are required to
[FR Doc. 2017–25127 Filed 11–20–17; 8:45 am] minutes. publish notice in the Federal Register
BILLING CODE 4830–01–P Estimated Total Annual Burden concerning each proposed collection of
Hours: 10,000. information, including each proposed
The following paragraph applies to all extension of a currently approved
DEPARTMENT OF THE TREASURY of the collections of information covered collection, and allow 60 days for public
by this notice: comment in response to the notice.
Internal Revenue Service
An agency may not conduct or DATES: Written comments and
Proposed Collection; Comment sponsor, and a person is not required to recommendations on the proposed
Request for Revenue Procedure 2014– respond to, a collection of information collection of information should be
55 unless the collection of information received on or before January 22, 2018.
displays a valid OMB control number. ADDRESSES: Submit written comments
AGENCY: Internal Revenue Service (IRS), Books or records relating to a collection
Treasury. on the collection of information through
of information must be retained as long Federal Docket Management System
ACTION: Notice and request for as their contents may become material (FDMS) at www.Regulations.gov or to
comments. in the administration of any internal Nancy J. Kessinger, Veterans Benefits
revenue law. Generally, tax returns and Administration (20M33), Department of
SUMMARY: The Internal Revenue Service
tax return information are confidential, Veterans Affairs, 810 Vermont Avenue
(IRS), as part of its continuing effort to
as required by 26 U.S.C. 6103. NW., Washington, DC 20420 or email to
reduce paperwork and respondent
Request for Comments: Comments nancy.kessinger@va.gov.
burden, invites the general public and
submitted in response to this notice will Please refer to ‘‘OMB Control No.
other Federal agencies to take this
be summarized and/or included in the 2900–0171 in any correspondence.
opportunity to comment on information
request for OMB approval. All During the comment period, comments
collections, as required by the
comments will become a matter of may be viewed online through FDMS.
Paperwork Reduction Act of 1995. The
public record. Comments are invited on: FOR FURTHER INFORMATION CONTACT:
IRS is soliciting comments concerning
(a) Whether the collection of Cynthia Harvey-Pryor at (202) 461–
Election Procedures and Information
information is necessary for the proper 5870.
Reporting with Respect to Interests in
performance of the functions of the
Certain Canadian Retirement Plans. SUPPLEMENTARY INFORMATION: Under the
agency, including whether the
DATES: Written comments should be PRA of 1995, Federal agencies must
information shall have practical utility;
received on or before January 22, 2018 (b) the accuracy of the agency’s estimate obtain approval from the Office of
to be assured of consideration. of the burden of the collection of Management and Budget (OMB) for each
ADDRESSES: Direct all written comments information; (c) ways to enhance the collection of information they conduct
to L. Brimmer, Internal Revenue quality, utility, and clarity of the or sponsor. This request for comment is
Service, Room 6526, 1111 Constitution information to be collected; (d) ways to being made pursuant to Section
Avenue NW., Washington, DC 20224. minimize the burden of the collection of 3506(c)(2)(A) of the PRA.
FOR FURTHER INFORMATION: Requests for information on respondents, including With respect to the following
additional information or copies of the through the use of automated collection collection of information, VBA invites
Rev. Proc. should be directed to Martha techniques or other forms of information comments on: (1) Whether the proposed
R. Brinson, at (202) 317–5753 or at technology; and (e) estimates of capital collection of information is necessary
asabaliauskas on DSKBBXCHB2PROD with NOTICES

Internal Revenue Service, Room 6526, or start-up costs and costs of operation, for the proper performance of VBA’s
1111 Constitution Avenue NW., maintenance, and purchase of services functions, including whether the
Washington, DC 20224, or through the to provide information. information will have practical utility;
Internet at Martha.R.Brinson@irs.gov. (2) the accuracy of VBA’s estimate of the
Approved: November 6, 2017. burden of the proposed collection of
SUPPLEMENTARY INFORMATION:
Title: Election Procedures and L. Brimmer, information; (3) ways to enhance the
Information Reporting with Respect to Senior Tax Analyst. quality, utility, and clarity of the
Interests in Certain Canadian Retirement [FR Doc. 2017–25124 Filed 11–20–17; 8:45 am] information to be collected; and (4)
Plans. BILLING CODE 4830–01–P ways to minimize the burden of the

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Document Created: 2017-11-21 00:43:05
Document Modified: 2017-11-21 00:43:05

Category		Regulatory Information
Collection		Federal Register
sudoc Class		AE 2.7: GS 4.107: AE 2.106:
Publisher		Office of the Federal Register, National Archives and Records Administration
Section		Notices
Action		Notice and request for comments.
Dates		Written comments should be received on or before January 22, 2018 to be assured of consideration.
FR Citation		82 FR 55488

82 FR 55488 - Proposed Collection; Comment Request for Regulation Project

DEPARTMENT OF THE TREASURYInternal Revenue Service

Federal Register Volume 82, Issue 223 (November 21, 2017)

DEPARTMENT OF THE TREASURY
Internal Revenue Service