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
⚠️ Notice: This information collection may be outdated. More recent filings for OMB 1545-1484 can be found here:
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
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.
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.