INTL-121-90, INTL-292-90, and INTL-361-89, (Final)(TD8733) Treaty-Based Return Positions

ICR 201110-1545-024

OMB: 1545-1126

Federal Form Document

Forms and Documents
Document
Name
Status
Supporting Statement A
2011-10-06
IC Document Collections
ICR Details
1545-1126 201110-1545-024
Historical Active 200806-1545-033
TREAS/IRS EC-1545-1126-024
INTL-121-90, INTL-292-90, and INTL-361-89, (Final)(TD8733) Treaty-Based Return Positions
Extension without change of a currently approved collection   No
Regular
Approved without change 12/27/2011
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
6,020 0 6,020
6,015 0 6,015
0 0 0

Regulation section 301.6114-1 sets forth the reporting requirement under Sec. 6114. Persons or entities subject to this reporting requirements must make the required disclosure on a statement attached to their return, in the manner set forth, or be subject to a penalty. Regulation section 301.7701(b)-7(a)(4) (iv)(C) sets forth the reporting requirement for dual resident S corporation shareholders who claim treaty benefits as nonresidents of the United States.

US Code: 26 USC 6114 Name of Law: Treaty-based return positions
  
None

Not associated with rulemaking

  76 FR 34294 06/13/2011
76 FR 72034 11/21/2011
No

1
IC Title Form No. Form Name
INTL-121-90, INTL-292-90, and INTL-361-89, (Final) Treaty-Based Return Positions

  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 6,020 6,020 0 0 0 0
Annual Time Burden (Hours) 6,015 6,015 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No

$0
No
No
No
No
No
Uncollected
David Juster 202 622-3850

  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


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