(TD 9212) Final, Source of Compensation for Labor or Personal Services

ICR 201705-1545-007

OMB: 1545-1900

Federal Form Document

Forms and Documents
Document
Name
Status
Supporting Statement A
2017-05-30
Supplementary Document
2013-12-09
IC Document Collections
ICR Details
1545-1900 201705-1545-007
Historical Active 201312-1545-010
TREAS/IRS
(TD 9212) Final, Source of Compensation for Labor or Personal Services
Extension without change of a currently approved collection   No
Regular
Approved without change 10/06/2017
Retrieve Notice of Action (NOA) 06/30/2017
  Inventory as of this Action Requested Previously Approved
10/31/2020 36 Months From Approved 10/31/2017
20,000 0 20,000
10,000 0 10,000
0 0 0

The regulation describes the appropriate bases for determining the source of income from labor or personal services performed partly within and partly without the United States. The information required in Sec. 1.861-4(b)(2)(ii)(D) and (D)(6) will enable an employee to source certain fringe benefits on a geographical basis. The collections of information will allow the IRS to verify these determinations.

US Code: 26 USC 861 Name of Law: Income from sources within the United States
  
None

Not associated with rulemaking

  82 FR 13202 03/09/2017
82 FR 29999 06/30/2017
No

1
IC Title Form No. Form Name
REG-208254-90 (TD 9212 - Final) Source of Compensation for Labor or Personal Services

  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 20,000 20,000 0 0 0 0
Annual Time Burden (Hours) 10,000 10,000 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No

$0
No
    No
    No
No
No
No
Uncollected
David Bergkuist 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.
06/30/2017


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