View Information Collection Request (ICR) Package
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Please note that the OMB number and expiration date may not have been determined when this Information Collection Request and associated Information Collection forms were submitted to OMB. The approved OMB number and expiration date may be found by clicking on the Notice of Action link below.
View ICR - OIRA Conclusion
OMB Control No:
1545-2138
ICR Reference No:
200901-1545-023
Status:
Historical Active
Previous ICR Reference No:
Agency/Subagency:
TREAS/IRS
Agency Tracking No:
Approved is needed by Feb 13, 2009
Title:
Form W-8CE Notice of Expatriation and Waiver of Treaty Benefits
Type of Information Collection:
New collection (Request for a new OMB Control Number)
Common Form ICR:
No
Type of Review Request:
Emergency
Approval Requested By:
02/13/2009
OIRA Conclusion Action:
Approved without change
Conclusion Date:
02/19/2009
Retrieve Notice of Action (NOA)
Date Received in OIRA:
01/27/2009
Terms of Clearance:
Inventory as of this Action
Requested
Previously Approved
Expiration Date
08/31/2009
6 Months From Approved
Responses
500
0
0
Time Burden (Hours)
2,840
0
0
Cost Burden (Dollars)
0
0
0
Abstract:
Information used by taxpayer to notify payer of expatriation so that proper tax treatment is applied by payer. The taxpayer is required to file this form to obtain any benefit accorded by the statute.
Emergency Justfication:
On June 17, 2008, Congress passed PL 110-245, which included section 301 adding a new Internal Revenue Code section 877A. Subparagraph (d)(3)(B) requires that affected taxpayers make certain representations to banks or other trustees. Because no current form accommodates this, a new form (W-8CE) was developed for this purpose. Chief Counsel had intended to issue a Notice concerning this requirement. However, the Notice will not be issued so this form is the only vehicle to convey the new rules.
Authorizing Statute(s):
US Code:
26 USC 6103
Name of Law: Confidentiality and disclosure of returns and return information
PL:
Pub.L. 110 - 245 301
Name of Law: Title III: Revenue Provisions
US Code:
26 USC 877
Name of Law: Expatriation to avoid tax
Citations for New Statutory Requirements:
PL: Pub.L. 110 - 245 301 Name of Law: Title III: Revenue Provisions
Associated Rulemaking Information
RIN:
Stage of Rulemaking:
Federal Register Citation:
Date:
Not associated with rulemaking
Federal Register Notices & Comments
Did the Agency receive public comments on this ICR?
No
Number of Information Collection (IC) in this ICR:
1
IC Title
Form No.
Form Name
Form W-8CE Notice of Expatriation and Waiver of Treaty Benefits
W-8CE
Notice of Expatriation and Waiver of Treaty Benefis
ICR Summary of Burden
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
500
0
500
0
0
0
Annual Time Burden (Hours)
2,840
0
2,840
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:
New Form due to P.L. 110-245 which included an addition of 15 line items, 10 code references and 500 responses.
Annual Cost to Federal Government:
$17,500
Does this IC contain surveys, censuses, or employ statistical methods?
No
Is the Supporting Statement intended to be a Privacy Impact Assessment required by the E-Government Act of 2002?
No
Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]?
Uncollected
Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]?
Uncollected
Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)?
Uncollected
Is this ICR related to the Pandemic Response?
Uncollected
Agency Contact:
Phil Parisi 2026223297
Common Form ICR:
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:
(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:
01/27/2009
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