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 - ......

ICR 200710-1545-019

OMB: 1545-1119

Federal Form Document

ICR Details
1545-1119 200710-1545-019
Historical Active 200601-1545-029
TREAS/IRS LM-1545-1119-019
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 - ......
Extension without change of a currently approved collection   No
Regular
Approved without change 03/05/2008
Retrieve Notice of Action (NOA) 12/27/2007
  Inventory as of this Action Requested Previously Approved
03/31/2011 36 Months From Approved 03/31/2008
55,000 0 55,000
152,005 0 152,005
0 0 0

Code section 1446 requires partnerships to pay a withholding tax if they have effectively connected taxable income allocable to foreign partners. Forms 8804, 8805, and 8813 are used by withholding agents to provide IRS and affected partners with data to assure proper withholding, crediting to partners' accounts and compliance.

US Code: 26 USC 7703 Name of Law: Determination of marital status
   US Code: 26 USC 1446 Name of Law: Withholding tax on foreign partners' share of effectively connected income
  
None

Not associated with rulemaking

  72 FR 50457 08/31/2007
72 FR 73422 12/27/2007
No

  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 55,000 55,000 0 0 0 0
Annual Time Burden (Hours) 152,005 152,005 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No

$2,000
No
No
Uncollected
Uncollected
Uncollected
Uncollected
Robert Black 202 283-6634

  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.
12/27/2007


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