[Federal Register Volume 75, Number 193 (Wednesday, October 6, 2010)]
[Notices]
[Page 61841]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2010-25046]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Forms 8804, 8804 (Sch.
A), 8805 and 8813
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice and request for comments.
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SUMMARY: The Department of the Treasury, as part of its continuing
effort to reduce paperwork and respondent burden, invites the general
public and other Federal agencies to take this opportunity to comment
on proposed and/or continuing information collections, as required by
the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C.
3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning
Form 8804, Annual Return for Partnership Withholding Tax (Section
1446); Form 8804 (Sch. A), Penalty for Underpayment of Estimated
Section 1446 Tax by Partnerships; Form 8805, Foreign Partner's
Information Statement of Section 1446 Withholding Tax; and Form 8813,
Partnership Withholding Tax Payment Voucher (Section 1446).
DATES: Written comments should be received on or before December 6,
2010 to be assured of consideration.
ADDRESSES: Direct all written comments to Gerald Shields, Internal
Revenue Service, Room 6129, 1111 Constitution Avenue, NW., Washington,
DC 20224.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the forms and instructions should be directed to Joel
Goldberger, at (202) 927-9368, or at Internal Revenue Service, Room
6129, 1111 Constitution Avenue , NW., Washington, DC 20224, or through
the Internet, at [email protected].
SUPPLEMENTARY INFORMATION:
Title: Form 8804, Annual Return for Partnership Withholding Tax
(Section 1446); Form 8804 (Sch. A), Penalty for Underpayment of
Estimated Section 1446 Tax by Partnerships; Form 8805, Foreign
Partner's Information Statement of Section 1446 Withholding Tax; and
Form 8813, Partnership Withholding Tax Payment Voucher 8813,
Partnership Withholding Tax Payment Voucher (Section 1446).
OMB Number: 1545-1119.
Abstract: Internal Revenue Code section 1446 requires partnerships
that are engaged in the conduct of a trade or business in the United
States to pay a withholding tax if they have effectively collected
taxable income that is allocable to foreign partners. The partnerships
use Form 8813 to make payments of withholding tax to the IRS. They use
Forms 8804 and 8805 to make annual reports to provide the IRS and
affected partners with information to assure proper withholding,
crediting to partners' accounts and compliance.
Current Actions: There are no changes being made to the forms at
this time.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations and
individuals.
Estimated Number of Respondents: 55,000.
Estimated Total Annual Burden Hours: 155,005.
The following paragraph applies to all of the collections of
information covered by this notice:
An agency may not conduct or sponsor, and a person is not required
to respond to, a collection of information unless the collection of
information displays a valid OMB control number. Books or records
relating to a collection of information must be retained as long as
their contents may become material in the administration of any
internal revenue law. Generally, tax returns and tax return information
are confidential, as required by 26 U.S.C. 6103.
Request for Comments: Comments submitted in response to this notice
will be summarized and/or included in the request for OMB approval. All
comments will become a matter of public record.
Comments are invited on: (a) Whether the collection of information
is necessary for the proper performance of the functions of the agency,
including whether the information shall have practical utility; (b) the
accuracy of the agency's estimate of the burden of the collection of
information; (c) ways to enhance the quality, utility, and clarity of
the information to be collected; (d) ways to minimize the burden of the
collection of information on respondents, including through the use of
automated collection techniques or other forms of information
technology; and (e) estimates of capital or start-up costs and costs of
operation, maintenance, and purchase of services to provide
information.
Approved: September 29, 2010.
Allan Hopkins,
IRS Tax Analyst.
[FR Doc. 2010-25046 Filed 10-5-10; 8:45 am]
BILLING CODE 4830-01-P