REG-242282-97 (formerly Intl-62-90, Intl-32-93, Intl-52-86, and Intl-52-94) (TD-8881-final) General Revision of Regulations Relating to Withholding of Tax on Certain U.S. Source Income Paid to Foreign

ICR 201108-1545-036

OMB: 1545-1484

Federal Form Document

Forms and Documents
Document
Name
Status
Supporting Statement A
2011-08-29
ICR Details
1545-1484 201108-1545-036
Historical Active 200808-1545-007
TREAS/IRS
REG-242282-97 (formerly Intl-62-90, Intl-32-93, Intl-52-86, and Intl-52-94) (TD-8881-final) General Revision of Regulations Relating to Withholding of Tax on Certain U.S. Source Income Paid to Foreign
Extension without change of a currently approved collection   No
Regular
Approved without change 12/28/2011
Retrieve Notice of Action (NOA) 11/28/2011
  Inventory as of this Action Requested Previously Approved
12/31/2014 36 Months From Approved 12/31/2011
1 0 1
1 0 1
0 0 0

This document contains amendments to final regulations relating to the withholding of income tax under sections 1441, 1442, and 1443 on certain U.S. source income paid to foreign persons and related requirements governing collection, deposit, refunds, and credits of withheld amounts under sections 1461 through 1463. Additionally, this document contains amendments under sections 6041, 6041A, 6042, 6045, 6049, and 3406. This regulation affects persons making payments of U.S. source income to foreign persons.

US Code: 26 USC 6114 Name of Law: Treaty-based return positions.
   US Code: 26 USC 1441 Name of Law: Withholding of tax on nonresident aliens.
   US Code: 26 USC 1442 Name of Law: Withholding of tax on foreign corporations.
   US Code: 26 USC 1443 Name of Law: Foreign tax-exempt organizations.
  
None

Not associated with rulemaking

  76 FR 33023 06/07/2011
76 FR 72753 11/25/2011
No

  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 1 1 0 0 0 0
Annual Time Burden (Hours) 1 1 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No

$0
No
No
No
No
No
Uncollected
Valerie Lippe 202 622-3840

  No

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:
 
 
 
 
 
 
 
    (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;
 
 
 
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.
11/28/2011


© 2024 OMB.report | Privacy Policy