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

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
Form W-8-BEN-E W-8-BEN-E - Certificate of Status of Beneficial Owner for United States Tax Withholding and Reporting (Entities)	Form	Modified	Available
Form W-8IMY W-8IMY - Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S. Branches for United States Tax Withholding	Form	Modified	Available
Form W-8EXP W-8EXP - Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding	Form	Unchanged	Available
Form W-8ECI W-8ECI - Certificate of Foreign Person’s Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States	Form	Unchanged	Available
Form W-8BEN W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding	Form	Modified	Available
Supporting Statement - 1545-1621.docx	Supporting Statement A	Uploaded 2020-08-03	Available

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
209680	W-8-BEN-E - Certificate of Status of Beneficial Owner for United States Tax Withholding and Reporting (Entities)	Form	Modified
194664	W-8IMY - Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S. Branches for United States Tax Withholding	Form	Modified
194663	W-8EXP - Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding	Form	Unchanged
194660	W-8ECI - Certificate of Foreign Person’s Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States	Form	Unchanged
18937	W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding	Form	Modified

ICR Details

OMB Control No: 1545-1621	ICR Reference No: 202007-1545-019
Status: Historical Inactive	Previous ICR Reference No: 201708-1545-002
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: W-8 BEN, W-8BEN-E, W-8EIC, W-8EXP, W-8IMY, W-8 MOU Program
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Preapproved	Conclusion Date: 09/14/2020
	Date Received in OIRA: 08/04/2020
Terms of Clearance: This preapproval is granted through 04/30/2021. Treasury/IRS must submit an ICR extension for this OMB control number by 04/30/2021. OMB understands that the IRS is currently in the process of revising the methodology it uses to estimate burden and costs. OMB expects that future ICRs under this OMB control number will include dollar estimates of annual burden costs to taxpayers calculated using this revised methodology.

table that charts list comparision

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	09/30/2021	36 Months From Approved	04/30/2021
Responses	3,390,640	0	3,180,640
Time Burden (Hours)	29,291,380	0	25,125,680
Cost Burden (Dollars)	0	0	0

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Abstract: 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.

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Authorizing Statute(s): 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.
   US Code: 26 USC 1441 Name of Law: Withholding of tax on nonresident aliens.
  

Citations for New Statutory Requirements: US Code: 26 USC 1446(f) Name of Law: Special rules for withholding on dispositions of partnership interests

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
1545-BO60	Proposed rulemaking	84 FR 21198	05/13/2019

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Federal Register Notices & Comments

Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 5

table that charts list of burden

IC Title	Form No.	Form Name
W-8ECI - Certificate of Foreign Person’s Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States	W-8ECI	Certificate of Foreign Person¿s Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States
W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding	W-8BEN	Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding
W-8EXP - Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding	W-8EXP	Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding
W-8-BEN-E - Certificate of Status of Beneficial Owner for United States Tax Withholding and Reporting (Entities)	W-8-BEN-E	Certificate of Status of Beneficial Owner for United States Tax Withholding and Reporting (Entities)
W-8IMY - Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S. Branches for United States Tax Withholding	W-8IMY	Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S. Branches for United States Tax Withholding

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ICR Summary of Burden

table that charts list of burden

	Total Request	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	3,390,640	3,180,640	210,000	0	0	0
Annual Time Burden (Hours)	29,291,380	25,125,680	4,165,700	0	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: No

Burden Reduction Due to:

Short Statement: REG-105476-18 (84 FR 21198), proposes regulations implementing certain sections of the Internal Revenue Code, including sections added to the Internal Revenue Code by the Tax Cuts and Jobs Act, that relate to the withholding of tax and information reporting with respect to certain dispositions of interests in partnerships engaged in the conduct of a trade or business within the United States. Data for Forms W–8BEN, W–8BEN–E, and W–8IMY represent preliminary estimates of the total number of interests in partnerships, other than publicly traded partnership interests, engaged in the conduct of a trade or business in the United States that will be transferred by foreign persons. This will increase the Form W-8BEN estimated returns by 70,000 and the estimated annual burden by 502,600 hours. The Form W-8BEN-E estimated returns will also by 70,000 and the estimated annual burden by 1,851,500 hours. For the Form W-8IMY the increase in burden will be 70,000 responses and an estimated burden increase of 1,811,600 hours. Forms will be updated in the next revision cycle.

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Annual Cost to Federal Government: $201,950

Does this IC contain surveys, censuses, or employ statistical methods? No

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination.     Yes

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination.     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? No

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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: 08/04/2020

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