U.S. PERSONS FILE FORM 926 TO REPORT
THE TRANSFER OF PROPERTY TO A FOREIGN ENTITY. AN EXCISE TAX IS
IMPOSED UNLESS THE TRANSFER IS NOT TAXABLE. THE FORM IS ALSO USED
TO REPORT SECTION 6038B INFORMATION. IRS USES FORM 926 TO DETERMINE
IF THE CORRECT EXCISE TAX HAS BEEN PAID AND IF ANY OF THE
EXCEPTIONS TO THE IMPOSITION OF TAX ARE CORRECTLY APPLIED.
On behalf of this Federal agency, I certify that
the collection of information encompassed by this request complies
with 5 CFR 1320.9 and the related provisions of 5 CFR
1320.8(b)(3).
The following is a summary of the topics, regarding
the proposed collection of information, that the certification
covers:
(i) Why the information is being collected;
(ii) Use of information;
(iii) Burden estimate;
(iv) Nature of response (voluntary, required for a
benefit, or mandatory);
(v) Nature and extent of confidentiality; and
(vi) Need to display currently valid OMB control
number;
If you are unable to certify compliance with any of
these provisions, identify the item by leaving the box unchecked
and explain the reason in the Supporting Statement.