Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b); Rev. Proc. 2010-19, Deemed Disposition By Canadian Emigrants Basis Adjustment

ICR 202101-1545-018

OMB: 1545-1354

Federal Form Document

Forms and Documents
Document
Name
Status
Form and Instruction
Modified
Supporting Statement A
2021-04-03
ICR Details
1545-1354 202101-1545-018
Received in OIRA 201711-1545-002
TREAS/IRS
Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b); Rev. Proc. 2010-19, Deemed Disposition By Canadian Emigrants Basis Adjustment
Extension without change of a currently approved collection   No
Regular 04/29/2021
  Requested Previously Approved
36 Months From Approved 04/30/2021
4,100 4,100
25,740 25,740
0 0

Revenue Procedure 2010-19 provides guidance for individuals who emigrate from Canada and wish to make an election for U.S. federal income tax purposes. Form 8833 is used by taxpayers to make the treaty-based return position disclosure required by section 6114. The form must also be used by dual-resident taxpayers to make the treaty-based return position disclosure required by Regulations section 301.7701(b)-7.

US Code: 26 USC 7701 Name of Law: Definitions
   US Code: 26 USC 6114 Name of Law: Treaty-based return positions
  
None

Not associated with rulemaking

  86 FR 6970 01/26/2021
86 FR 22784 04/29/2021
No

  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 4,100 4,100 0 0 0 0
Annual Time Burden (Hours) 25,740 25,740 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No

$11,847
No
    Yes
    Yes
No
No
No
No
Robert Kennedy 2026223403

  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.
04/29/2021


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