Form W-8CE Notice of Expatriation and Waiver of Treaty Benefits

Forms and Documents

Document Name	Status
Form W-8CE Form W-8CE Notice of Expatriation and Waiver of Treaty Benefits Form and Instruction	New
F_W-8CE_Sup Stmnt.doc Supporting Statement A	2009-01-26
Form_W-8CE_brdn_busi.PDF Supplementary Document	2009-01-16

IC Document Collections

IC ID	Document Title	Status
187828	Form W-8CE Notice of Expatriation and Waiver of Treaty Benefits Form and Instruction	New

ICR Details

OMB Control No: 1545-2138	ICR Reference No: 200901-1545-023
Status: Historical Active	Previous ICR Reference No:
Agency/Subagency: TREAS/IRS	Agency Tracking No: Approved is needed by Feb 13, 2009
Title: Form W-8CE Notice of Expatriation and Waiver of Treaty Benefits
Type of Information Collection: New collection (Request for a new OMB Control Number)	Common Form ICR:  No
Type of Review Request: Emergency	Approval Requested By: 02/13/2009
OIRA Conclusion Action: Approved without change	Conclusion Date: 02/19/2009
	Date Received in OIRA: 01/27/2009
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	08/31/2009	6 Months From Approved
Responses	500	0	0
Time Burden (Hours)	2,840	0	0
Cost Burden (Dollars)	0	0	0

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Abstract: Information used by taxpayer to notify payer of expatriation so that proper tax treatment is applied by payer. The taxpayer is required to file this form to obtain any benefit accorded by the statute.

Emergency Justfication: On June 17, 2008, Congress passed PL 110-245, which included section 301 adding a new Internal Revenue Code section 877A. Subparagraph (d)(3)(B) requires that affected taxpayers make certain representations to banks or other trustees. Because no current form accommodates this, a new form (W-8CE) was developed for this purpose. Chief Counsel had intended to issue a Notice concerning this requirement. However, the Notice will not be issued so this form is the only vehicle to convey the new rules.

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Authorizing Statute(s): US Code: 26 USC 6103 Name of Law: Confidentiality and disclosure of returns and return information
   PL: Pub.L. 110 - 245 301 Name of Law: Title III: Revenue Provisions
   US Code: 26 USC 877 Name of Law: Expatriation to avoid tax
  

Citations for New Statutory Requirements: PL: Pub.L. 110 - 245 301 Name of Law: Title III: Revenue Provisions

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

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Federal Register Notices & Comments

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
Form W-8CE Notice of Expatriation and Waiver of Treaty Benefits	W-8CE	Notice of Expatriation and Waiver of Treaty Benefis

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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	500	0	500	0	0	0
Annual Time Burden (Hours)	2,840	0	2,840	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: New Form due to P.L. 110-245 which included an addition of 15 line items, 10 code references and 500 responses.

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Annual Cost to Federal Government: $17,500

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: 01/27/2009

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