REG-159243-03 (Final) Residence and Source Rules Involving U.S. Possessions and Other Conforming Changes

Forms and Documents

Document Name	Status
Supporting Statement.rtf Supporting Statement A	2008-09-26

IC Document Collections

IC ID	Document Title	Status
41190	REG-159243-03 (Proposed and Temporary) Residence and Source Rules Involving U.S. Possessions and Other Conforming Changes	Modified

ICR Details

OMB Control No: 1545-1930	ICR Reference No: 200808-1545-025
Status: Historical Active	Previous ICR Reference No: 200602-1545-022
Agency/Subagency: TREAS/IRS	Agency Tracking No: ah-1930-025
Title: REG-159243-03 (Final) Residence and Source Rules Involving U.S. Possessions and Other Conforming Changes
Type of Information Collection: Extension without change of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 11/10/2008
	Date Received in OIRA: 09/29/2008
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	11/30/2011	36 Months From Approved	11/30/2008
Responses	75,000	0	75,000
Time Burden (Hours)	300,000	0	300,000
Cost Burden (Dollars)	0	0	0

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Abstract: The regulations provide rules for determining whether an individual is a bona fide resident of a U.S. possession and whether income is derived from sources in a possession or effectively connected with the conduct of a trade or business in a possession.

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Authorizing Statute(s): US Code: 26 USC 931 Name of Law: Income from sources within Guam, American Samoa, or the Northern Mariana Islands
   US Code: 26 USC 935 Name of Law: Repealed
   US Code: 26 USC 937 Name of Law: Residence and source rules involving possessions.
   US Code: 26 USC 7654(e) Name of Law: Regulations
   US Code: 26 USC 932 Name of Law: Coordination of United States and Virgin Island income taxes.
   US Code: 26 USC 933 Name of Law: Income from sources within Puerto Rico.
   US Code: 26 USC 934(b) Name of Law: Reductions permitted with respect to certain income.
  

Citations for New Statutory Requirements: None

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
1545-BC86	Final or interim final rulemaking	71 FR 4996	01/31/2006

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Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	73 FR 31192	05/30/2008
30-day Notice:	Federal Register Citation:	Citation Date:
	73 FR 55595	09/25/2008
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 1

IC Title	Form No.	Form Name
REG-159243-03 (Proposed and Temporary) Residence and Source Rules Involving U.S. Possessions and Other Conforming Changes

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ICR Summary of Burden

	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	75,000	75,000	0	0	0	0
Annual Time Burden (Hours)	300,000	300,000	0	0	0	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: No

Burden Increase Due to:

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement:

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Annual Cost to Federal Government: $0

Does this IC contain surveys, censuses, or employ statistical methods? No

Is the Supporting Statement intended to be a Privacy Impact Assessment required by the E-Government Act of 2002? No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? Uncollected

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? Uncollected

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? Uncollected

Is this ICR related to the Pandemic Response? Uncollected

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Common Form ICR:  No

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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:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(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;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

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.

Certification Date: 09/29/2008

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