Form 8804 - Annual Return for Partnership Withholding Tax (Section 1446); Sched A (Form 8804) Penalty; Form 8805 - Foreign Partner's Information Statement of Section 1446 Withholding Tax; Form 8813

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
Form 8804 Form 8804 - Annual Return for Partnership Withholding Tax (Section 1446)	Form	Modified	Available
Form 8813 Form 8813 Partnership Withholding Tax Payment Voucher (Section 1446)	Form	New	Available
Form 8805 Form 8805 Foreign Partner's Information Statement of Section 1446 Withholding Tax	Form	New	Available
Form Form 8804 Schedule Form 8804 Schedule A Penalty for Underpayment of Estimated Section 1446 Tax by Partnerships	Form	New	Available
Expiration Explanation.doc	Supplementary Document	Uploaded 2011-03-11	Available
Supp. Stmnt. Form 8804, Schedule A (Form 8804), Form 8805, Form 8813.doc	Supporting Statement A	Uploaded 2011-03-15	Available

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
40035	Form 8804 - Annual Return for Partnership Withholding Tax (Section 1446)	Form	Modified
196916	Form 8813 Partnership Withholding Tax Payment Voucher (Section 1446)	Form	New
196915	Form 8805 Foreign Partner's Information Statement of Section 1446 Withholding Tax	Form	New
196208	Form 8804 Schedule A Penalty for Underpayment of Estimated Section 1446 Tax by Partnerships	Form	New

ICR Details

OMB Control No: 1545-1119	ICR Reference No: 201102-1545-016
Status: Historical Active	Previous ICR Reference No: 200710-1545-019
Agency/Subagency: TREAS/IRS	Agency Tracking No: jg--1119-016
Title: Form 8804 - Annual Return for Partnership Withholding Tax (Section 1446); Sched A (Form 8804) Penalty; Form 8805 - Foreign Partner's Information Statement of Section 1446 Withholding Tax; Form 8813
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 05/27/2011
	Date Received in OIRA: 03/29/2011
Terms of Clearance:

table that charts list comparision

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	05/31/2014	36 Months From Approved	05/31/2011
Responses	55,500	0	55,000
Time Burden (Hours)	161,025	0	152,005
Cost Burden (Dollars)	0	0	0

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Abstract: 1446 Section requires partnerships that are engaged in the conduct of a trade or business in the United States to pay a withholding tax equal to the applicable percentage of the effectively connected taxable income allocable to their foreign partners. The partnerships use Form 8813 to make payments of withholding tax to the IRS. They use Forms 8804 and 8805 to make annual reports to provide the IRS and affected partners with information to assure proper withholding, crediting to partners' accounts and compliance. Partnerships that have effectively connected taxable income (ECTI) allocable to foreign partners use Schedule A (Form 8804) to determine whether they are subject to the penalty for underpayment of estimated tax, and, if so, the amount of the underpayment penalty.

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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: None

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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:
	75 FR 61841	10/06/2010
30-day Notice:	Federal Register Citation:	Citation Date:
	76 FR 15365	03/21/2011
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 4

table that charts list of burden

IC Title	Form No.	Form Name
Form 8805 Foreign Partner's Information Statement of Section 1446 Withholding Tax	8805	Foreign Partner's Information Statement of Section 1446 Withholding Tax
Form 8804 Schedule A Penalty for Underpayment of Estimated Section 1446 Tax by Partnerships	Form 8804 Schedule A	Penalty for Underpayment of Estimated Section 1446 Tax by Partnerships
Form 8804 - Annual Return for Partnership Withholding Tax (Section 1446)	8804	Annual Return for Partnership Withholding Tax (Section 1446)
Form 8813 Partnership Withholding Tax Payment Voucher (Section 1446)	8813	Partnership Withholding Tax Payment Voucher (Section1446)

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ICR Summary of Burden

table that charts list 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	55,500	55,000	0	500	0	0
Annual Time Burden (Hours)	161,025	152,005	0	9,020	0	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: Yes

Burden Increase Due to: Changing Regulations

Burden decreases because of Program Change due to Agency Discretion: Yes

Burden Reduction Due to: Changing Forms

Short Statement: Changes were made to Form 8804 in order to comply with regulatory requirements. For example, certain phrases were deleted on lines of the form and replaced with other language in order to comply with the regulatory guidelines of Regulation 1.1446-6. Additionally, certain lines of the form were changed at the request of the Large and Medium Size Business International Office to reflect compliance program initiatives. These changes, along with editorial and stylistic changes made to other forms and accompanying instructions, resulted in a total increase of 9,020 annual burden hours from the prior submission. Note: The individual forms have been broken-out into separate ICs from the previous submission.

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Annual Cost to Federal Government: $2,000

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]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

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: 03/29/2011

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