REG-242282-97 (formerly Intl-62-90, Intl-32-93, Intl-52-86, and Intl-52-94) (Final) General Revision of Regulations Relating to Withholding of Tax on Certain U.S. Source Income Paid to Foreign

ICR 200808-1545-007

OMB: 1545-1484

Federal Form Document

Forms and Documents
Document
Name
Status
Supporting Statement A
2008-08-13
ICR Details
1545-1484 200808-1545-007
Historical Active 200507-1545-023
TREAS/IRS ah-1484-007
REG-242282-97 (formerly Intl-62-90, Intl-32-93, Intl-52-86, and Intl-52-94) (Final) General Revision of Regulations Relating to Withholding of Tax on Certain U.S. Source Income Paid to Foreign
Extension without change of a currently approved collection   No
Regular
Approved without change 11/03/2008
Retrieve Notice of Action (NOA) 09/25/2008
  Inventory as of this Action Requested Previously Approved
11/30/2011 36 Months From Approved 10/31/2008
1 0 1
1 0 1
0 0 0

The regulations are needed to provide guidance relating to the withholding of income of nonresident alien individuals and foreign corporations.

US Code: 26 USC 1441 Name of Law: Withholding of tax on nonresident aliens.
   US Code: 26 USC 1442 Name of Law: Withholding of tax on foreign corporations.
   US Code: 26 USC 1443 Name of Law: Foreign tax-exempt organizations.
   US Code: 26 USC 6114 Name of Law: Treaty-based return positions.
  
None

1545-AX53 Final or interim final rulemaking 65 FR 32152 05/22/2000

  73 FR 26189 05/08/2008
73 FR 55203 09/24/2008
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 1 1 0 0 0 0
Annual Time Burden (Hours) 1 1 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No

$0
No
No
Uncollected
Uncollected
Uncollected
Uncollected
Valerie Lippe 202 622-3840

  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.
09/24/2008


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