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:
1545-1354
ICR Reference No:
200902-1545-013
Status:
Historical Active
Previous ICR Reference No:
200704-1545-033
Agency/Subagency:
TREAS/IRS
Agency Tracking No:
Title:
Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b)
Type of Information Collection:
No material or nonsubstantive change to a currently approved collection
Common Form ICR:
No
Type of Review Request:
Regular
OIRA Conclusion Action:
Approved without change
Conclusion Date:
03/19/2009
Retrieve Notice of Action (NOA)
Date Received in OIRA:
02/26/2009
Terms of Clearance:
Inventory as of this Action
Requested
Previously Approved
Expiration Date
08/31/2010
08/31/2010
08/31/2010
Responses
4,100
0
4,000
Time Burden (Hours)
25,740
0
25,640
Cost Burden (Dollars)
0
0
0
Abstract:
Form 8833 is used by taxpayers that are required by section 6114 to disclose a treaty-based return position to disclose that position. The form may also be used to make the treaty-based position disclosure required by regulations section 301.7701(b)- 7(b) for "dual resident" taxpayers.
Authorizing Statute(s):
US Code:
26 USC 6114
Name of Law: Treaty-based return positions
Citations for New Statutory Requirements:
US Code: 26 USC 6114 Name of Law: Treaty-based return positions
US Code: 26 USC 7701(b) Name of Law: Definition of resident alien and nonresident alien
Associated Rulemaking Information
RIN:
Stage of Rulemaking:
Federal Register Citation:
Date:
Not associated with rulemaking
Federal Register Notices & Comments
60-day Notice:
Federal Register Citation:
Citation Date:
72 FR 8063
02/22/2007
30-day Notice:
Federal Register Citation:
Citation Date:
72 FR 30666
06/01/2007
Did the Agency receive public comments on this ICR?
No
Number of Information Collection (IC) in this ICR:
2
IC Title
Form No.
Form Name
RP 2009-XX - Deemed Disposition By Canadian Emigrants Basis Adjustment
Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b)
8833
Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b)
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
4,100
4,000
100
0
0
0
Annual Time Burden (Hours)
25,740
25,640
100
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:
This revenue procedure provides guidance for individuals who emigrate from Canada to the United States and wish to make an election for U.S. tax purposes under paragraph 7 of Article XIII (Gains) of the Convention between the United States of America and Canada with Respect to Taxes on Income and on Capital, signed on September 26, 1980, as amended by Protocols signed on June 14, 1983, March 28, 1984, March 17, 1995, July 29, 1997, and September 21, 2007 (the Treaty) with respect to property that is subject to Canadian departure tax under Canadas deemed disposition rules.
Annual Cost to Federal Government:
$0
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)?
No
Is this ICR related to the Pandemic Response?
Uncollected
Agency Contact:
Michael Goodman 202 622-3969
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:
02/26/2009
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