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 Name	Status
Form Form 8804-C Form 8804-C - Certificate of Partner-Level Items to Reduce Section 1446 Withholding Form	Modified
Burden.PDF Supplementary Document	2011-10-20
TD 9394 & Form 8804-C Supporting Statement.doc Supporting Statement A	2011-11-01

IC Document Collections

IC ID	Document Title	Status
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: 201110-1545-061
Status: Historical Active	Previous ICR Reference No: 200904-1545-010
Agency/Subagency: TREAS/IRS	Agency Tracking No: EC-1545-1934-010
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: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 12/27/2011
	Date Received in OIRA: 11/30/2011
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	12/31/2014	36 Months From Approved	12/31/2011
Responses	1,001	0	17,775
Time Burden (Hours)	18,701	0	26,118
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: 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:
	76 FR 43380	07/20/2011
30-day Notice:	Federal Register Citation:	Citation Date:
	76 FR 73017	11/28/2011
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
TD 9394 (REG-108524-00) (Final) Section 1446 Regulations
Form 8804-C - Certificate of Partner-Level Items to Reduce Section 1446 Withholding	Form 8804-C	Certificate of Partner-Level Items to Reduce Section 1446 Withholding

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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	1,001	17,775	0	-16,774	0	0
Annual Time Burden (Hours)	18,701	26,118	0	-7,417	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: Yes

Burden Reduction Due to: Cutting Redundancy

Short Statement: All the burden for this information collection is now associated with form 8804-C. One hour is being associated with TD 9394. The burden previously approved by OMB has decreased by 7,417 hours.

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Annual Cost to Federal Government: $2,500

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: 11/30/2011

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