Revenue Procedure 2000-12, Application Procedures for Qualified Intermediary Status Under Section 1441; Final Qualified Intermediary Withholding Agreement
ICR 201503-1545-021
OMB: 1545-1597
Federal Form Document
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Revenue Procedure 2000-12,
Application Procedures for Qualified Intermediary Status Under
Section 1441; Final Qualified Intermediary Withholding
Agreement
Reinstatement with change of a previously approved collection
Revenue Procedure 2000-12 describes
application procedures for becoming a qualified intermediary and
the requisite agreement that a qualified intermediary must execute
with the IRS. The information will be used by the IRS to ensure
compliance with the U.S. withholding system under the 1441
regulations (especially proper entitlement to treaty benefits).
Revenue Procedure 2003-64 amends Revenue Procedure 2000-12. Revenue
Procedure 2014-39 modifies Revenue Procedure 2000-12. Revenue
Procedure 2014-47 modfies Revenue Procedure 2003-64.
US Code:
26
USC 1441 Name of Law: Withholding of tax on nonresident
aliens.
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.