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)

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, 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.

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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