TD 9394 (REG-108524-00) (Final) - Section 1446 Regulations; Form 8804-C - Certificate of Partner-Level Items to Reduce Section 1446 Withholding

Forms and Documents

Document	Type	Status	Availability
Form 8804-C Form 8804-C - Certificate of Partner-Level Items to Reduce Section 1446 Withholding	Form	Modified	Available
8804-C Supt_Stmnt.doc	Supporting Statement A	Uploaded 2009-04-16	Available
Major Chgs.pdf	Justification for No Material/Nonsubstantive Change	Uploaded 2009-04-16	Available
F8804-C_brdn_busi.PDF	Supplementary Document	Uploaded 2009-04-16	Available
OMB_Update 01.doc	Justification for No Material/Nonsubstantive Change	Uploaded 2008-03-25	Available

IC Document Collections

IC ID	Collection	Type	Status	Form
19645	TD 9394 (REG-108524-00) (Final) Section 1446 Regulations		Modified
184285	Form 8804-C - Certificate of Partner-Level Items to Reduce Section 1446 Withholding	Form	Modified

ICR Details

OMB Control No: 1545-1934	ICR Reference No: 200904-1545-010
Status: Historical Active	Previous ICR Reference No: 200807-1545-032
Agency/Subagency: TREAS/IRS	Agency Tracking No: CB-1934-010
Title: TD 9394 (REG-108524-00) (Final) - Section 1446 Regulations; Form 8804-C - Certificate of Partner-Level Items to Reduce Section 1446 Withholding
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: 01/20/2010
	Date Received in OIRA: 12/01/2009
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	11/30/2011	11/30/2011	11/30/2011
Responses	17,775	0	17,775
Time Burden (Hours)	26,118	0	18,168
Cost Burden (Dollars)	0	0	0

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Abstract: This regulations implements withholding regime on partnerships conducting business in the United States that have foreign partners. Such partners are required to pay withholding tax in installments on each foreign partner's allocable share of the partnership's U.S. Business taxable income. Special rules for publicly traded partnerships such that these partnerships pay withholding tax on distributions to foreign partners.

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Authorizing Statute(s): US Code: 26 USC 1446 Name of Law: Withholding tax on foreign partners' share of effectively connected income.
  

Citations for New Statutory Requirements: US Code: 26 USC 1446-6T Name of Law: Withholding tax on foreign partners' share of effectively connected income

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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:
	73 FR 29178	05/20/2008
30-day Notice:	Federal Register Citation:	Citation Date:
	73 FR 55203	09/24/2008
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
Form 8804-C - Certificate of Partner-Level Items to Reduce Section 1446 Withholding	8804-C	Certificate of Partner-Level Items to Reduce Section 1446 Withholding
TD 9394 (REG-108524-00) (Final) Section 1446 Regulations

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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	17,775	17,775	0	0	0	0
Annual Time Burden (Hours)	26,118	18,168	7,950	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: Form 8804-C was converted from an annual form to a continuous-use form due to the limited filing population and because IRS does not anticipate any changes to Regulations section 1.1446-6 in the near future. These changes resulted in an addition of 2 line items and 20 code references. An additional 14 line items were added, due to an error in the previous computations. Burden hours were increased by 7,950 making the total burden hours 26,118.

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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: 12/01/2009

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