Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b)

Forms and Documents

Document	Type	Status	Availability
Form 8833 Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b)	Form and Instruction	Unchanged	Available
Supporting Statement for Canadian Rev. Proc..doc	Justification for No Material/Nonsubstantive Change	Uploaded 2009-02-20	Available

IC Document Collections

IC ID	Collection	Type	Status	Form
40326	Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b)	Form and Instruction	Unchanged
188131	RP 2009-XX - Deemed Disposition By Canadian Emigrants Basis Adjustment		New

ICR Details

OMB Control No: 1545-1354	ICR Reference No: 200902-1545-013
Status: Historical Active	Previous ICR Reference No: 200704-1545-033
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b)
Type of Information Collection: No material or nonsubstantive change to a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 03/19/2009
	Date Received in OIRA: 02/26/2009
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	08/31/2010	08/31/2010	08/31/2010
Responses	4,100	0	4,000
Time Burden (Hours)	25,740	0	25,640
Cost Burden (Dollars)	0	0	0

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Abstract: Form 8833 is used by taxpayers that are required by section 6114 to disclose a treaty-based return position to disclose that position. The form may also be used to make the treaty-based position disclosure required by regulations section 301.7701(b)- 7(b) for "dual resident" taxpayers.

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Authorizing Statute(s): US Code: 26 USC 6114 Name of Law: Treaty-based return positions
  

Citations for New Statutory Requirements: US Code: 26 USC 6114 Name of Law: Treaty-based return positions
US Code: 26 USC 7701(b) Name of Law: Definition of resident alien and nonresident alien

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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
60-day Notice:	Federal Register Citation:	Citation Date:
	72 FR 8063	02/22/2007
30-day Notice:	Federal Register Citation:	Citation Date:
	72 FR 30666	06/01/2007
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 2

IC Title	Form No.	Form Name
Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b)	8833	Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b)
RP 2009-XX - Deemed Disposition By Canadian Emigrants Basis Adjustment

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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	4,100	4,000	100	0	0	0
Annual Time Burden (Hours)	25,740	25,640	100	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: This revenue procedure provides guidance for individuals who emigrate from Canada to the United States and wish to make an election for U.S. tax purposes under paragraph 7 of Article XIII (Gains) of the Convention between the United States of America and Canada with Respect to Taxes on Income and on Capital, signed on September 26, 1980, as amended by Protocols signed on June 14, 1983, March 28, 1984, March 17, 1995, July 29, 1997, and September 21, 2007 (the “Treaty”) with respect to property that is subject to Canadian departure tax under Canada’s deemed disposition rules.

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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)? No

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: 02/26/2009

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