[Federal Register Volume 76, Number 75 (Tuesday, April 19, 2011)]
[Notices]
[Pages 21944-21945]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2011-9461]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Form 8233
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
[[Page 21945]]
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 8233,
Exemption From Withholding on Compensation for Independent (and Certain
Dependent) Personal Services of a Nonresident Alien Individual.
DATES: Written comments should be received on or before June 20, 2011
to be assured of consideration.
ADDRESSES: Direct all written comments to Yvette B. Lawrence, Internal
Revenue Service, Room 6129, 1111 Constitution Avenue, NW., Washington,
DC 20224.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the form 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: Exemption From Withholding on
Compensation for Independent (and Certain Dependent) Personal Services
of a Nonresident Alien Individual.
OMB Number: 1545-0795.
Form Number: 8233.
Abstract: Compensation paid to a nonresident alien individual for
independent personal services (self-employment) is generally subject to
30% withholding or graduated rates. However, such compensation may be
exempt from withholding because of a U.S. tax treaty or the personal
exemption amount. Form 8233 is used to request exemption from
withholding. Nonresident alien students, teachers, and researchers
performing dependent personal services also use Form 8233 to request
exemption from withholding.
Current Actions: There are no changes being made to Form 8233 at
this time.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals, business or other for-profit
organizations, and not-for-profit institutions.
Estimated Number of Respondents: 480,000.
Estimated Time per Respondent: 2 hrs., 45 min.
Estimated Total Annual Burden Hours: 1,320,000.
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: April 4, 2011.
Yvette B. Lawrence,
IRS Reports Clearance Officer.
[FR Doc. 2011-9461 Filed 4-18-11; 8:45 am]
BILLING CODE 4830-01-P