W-8 BEN, W-8BEN-E, W-8EIC, W-8EXP, W-8IMY, W-8 MOU Program

ICR 201708-1545-002

OMB: 1545-1621

Federal Form Document

ICR Details
1545-1621 201708-1545-002
Historical Active 201312-1545-016
W-8 BEN, W-8BEN-E, W-8EIC, W-8EXP, W-8IMY, W-8 MOU Program
Revision of a currently approved collection   No
Approved without change 04/26/2018
Retrieve Notice of Action (NOA) 11/20/2017
  Inventory as of this Action Requested Previously Approved
04/30/2021 36 Months From Approved 04/30/2018
3,180,640 0 3,180,640
25,125,680 0 25,003,304
0 0 0

Regulations under Section 1441, 1442, and 1443 of the Internal Revenue Code have changed the manner in which foreign persons (individuals, businesses and other for-profit organizations, foreign governments, international organizations, partnerships, and tax-exempt organizations) must submit certifications to a withholding agent for reduction of, or exemption from, U.S. tax withholding.

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.
PL: Pub.L. 111 - 147 Part 4 Name of Law: Hiring Incentives to Restore Employment Act (HIRE act)

Not associated with rulemaking

  82 FR 35578 07/31/2017
82 FR 50733 11/01/2017

  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 3,180,640 3,180,640 0 0 0 0
Annual Time Burden (Hours) 25,125,680 25,003,304 0 122,376 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
Miscellaneous Actions
Changes were made through out Forms W-8-BENE, W-8EXP, and W-8IMY. These changes will result in a program change increase of 122,376 hour with a new total burden of 25,125,680 hours.

Carmen García-Salgado 202 317-5762


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.

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