[Federal Register Volume 61, Number 117 (Monday, June 17, 1996)]
[Notices]
[Pages 30668-30669]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 96-15330]
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DEPARTMENT OF THE TREASURY
Proposed Collection; Comment Request for Form 8233
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice and request for comments.
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[[Page 30669]]
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 8233,
Exemption From Withholding on Compensation for Independent (and Certain
Dependent) Personal Services of a Nonresident Alien Individual.
DATES: Written comments should be received on or before August 16, 1996
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 information collection 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: Exemption From Withholding on Compensation for Independent
(and Certain Dependent) Personal Services of a Nonresident Alien
Individual.
OMB Number: 1545-0795.
Form Number: 8233.
Abstract: Compensation paid to a nonresident alien individual for
independent personal services (self-employment) is generally subject to
30% withholding or graduated rates. However, such compensation may be
exempt from withholding because of a U.S. tax treaty or the personal
exemption amount. Form 8233 is used to request exemption from
withholding. Nonresident alien students, teachers, and researchers
performing dependent personal services also use Form 8233 to request
exemption from withholding.
Current Actions
Changes to Form 8233
1. Under Nonresident Alien Individual Identification, the ``visa
number'' line has been expanded to require ``visa type and number''.
2. Line 3 is new. The nonresident alien individual will now be
required to specifically identify the primary purpose for his/her
presence in the United States. This identification ties in with the
visa type and number issued by INS.
3. Line 5b is new. Many recently ratified treaties require that
specified conditions must be met before income can by fully or
partially exempted, and/or provide a specific dollar limit.
Therefore, it is necessary that both total income and the amount of
the income which is exempt from tax be reported.
4. Line 3d on the current version has been deleted.
Type of Review: Revision of a currently approved collection.
Affected Public: Individuals, businesses, and not-for-profit
institutions.
Estimated Number of Respondents: 480,000.
Estimated Time Per Respondent: 1 hr., 28 min.
Estimated Total Annual Burden Hours: 696,556.
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: June 5, 1996.
Garrick R. Shear,
IRS Reports Clearance Officer.
[FR Doc. 96-15330 Filed 6-14-96; 8:45 am]
BILLING CODE 4830-01-U
