[Federal Register Volume 64, Number 60 (Tuesday, March 30, 1999)]
[Notices]
[Pages 15202-15203]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 99-7675]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Forms 8804, 8805, and
8813
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
Form 8804, Annual Return for Partnership Withholding Tax (Section
1446), Form 8805, Foreign Partner's Information Statement of Section
1446 Withholding Tax, and Form 8813, Partnership Withholding Tax
Payment (Section 1446).
DATES: Written comments should be received on or before June 1, 1999 to
be assured of consideration.
ADDRESSES: Direct all written comments to Garrick R. Shear, Internal
Revenue Service, room 5571, 1111 Constitution Avenue NW., Washington,
DC 20224.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the form and instructions should be directed to Martha R.
Brinson, (202) 622-3869, Internal Revenue Service, room 5571, 1111
Constitution Avenue NW., Washington, DC 20224.
SUPPLEMENTARY INFORMATION:
Title: Annual Return for Partnership Withholding Tax (Section 1446)
(Form 8804), Foreign Partner's Information Statement of Section 1446
Withholding Tax (Form 8805), and Partnership Withholding Tax Payment
(Section 1446) (Form 8813).
OMB Number: 1545-1119.
Form Number: 8804, 8805, and 8813.
Abstract: Internal Revenue Code section 1446 requires partnerships
that
[[Page 15203]]
are engaged in the conduct of a trade or business in the United States
to pay a withholding tax if they have effectively connected taxable
income that is allocable to foreign partners. The partnerships use Form
8813 to make payments of withholding tax to the IRS. They use Forms
8804 and 8805 to make annual reports to provide the IRS and affected
partners with information to assure proper withholding, crediting to
partners' accounts and compliance.
Current Actions: There are no changes being made to the forms at
this time.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations and
individuals.
Estimated Number of Respondents: 5,000.
Estimated Time Per Respondent: 24hr., 14 min.
Estimated Total Annual Burden Hours: 121,200.
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; 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: March 11, 1999.
Garrick R. Shear,
IRS Reports Clearance Officer.
[FR Doc. 99-7675 Filed 3-29-99; 8:45 am]
BILLING CODE 4830-01-P
