REG-108524-00 (Final) Section 1446 Regulations

ICR 200503-1545-018

OMB: 1545-1934

Federal Form Document

Forms and Documents
Document
Name
Status
No forms / supporting documents in this ICR. Check IC Document Collections.
IC Document Collections
IC ID
Document
Title
Status
19644
Migrated
ICR Details
1545-1934 200503-1545-018
Historical Active
TREAS/IRS
REG-108524-00 (Final) Section 1446 Regulations
New collection (Request for a new OMB Control Number)   No
Emergency 03/23/2005
Approved without change 03/24/2005
Retrieve Notice of Action (NOA) 03/22/2005
  Inventory as of this Action Requested Previously Approved
09/30/2005 09/30/2005
17,775 0 0
7,808 0 0
0 0 0

The proposed regulations issued on September 5, 2003, are being finalized. The regulations relate to a partnership's obligation to pay withholding tax under section 1446 on effectively connected income allocable under section 704 to a foreign partner. The paperwork burden set forth in the final regulations has not significantly changed from that set forth in the proposed regulations.

None
None


No

1
IC Title Form No. Form Name
REG-108524-00 (Final) Section 1446 Regulations

  Total Approved Previously Approved Change Due to New Statute Change Due to Agency Discretion Change Due to Adjustment in Estimate Change Due to Potential Violation of the PRA
Annual Number of Responses 17,775 0 0 17,775 0 0
Annual Time Burden (Hours) 7,808 0 0 7,808 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
Yes
No

$0
No
No
Uncollected
Uncollected
Uncollected
Uncollected

  No

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.
03/22/2005


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