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:
1545-1621
ICR Reference No:
202309-1545-004
Status:
Active
Previous ICR Reference No:
202104-1545-003
Agency/Subagency:
TREAS/IRS
Agency Tracking No:
Title:
W-8 BEN, W-8BEN-E, W-8EIC, W-8EXP, W-8IMY
Type of Information Collection:
Revision of a currently approved collection
Common Form ICR:
No
Type of Review Request:
Regular
OIRA Conclusion Action:
Approved without change
Conclusion Date:
04/12/2024
Retrieve Notice of Action (NOA)
Date Received in OIRA:
09/20/2023
Terms of Clearance:
Inventory as of this Action
Requested
Previously Approved
Expiration Date
04/30/2027
36 Months From Approved
01/31/2025
Responses
3,390,700
0
3,390,640
Time Burden (Hours)
30,562,942
0
30,561,468
Cost Burden (Dollars)
0
0
0
Abstract:
Regulations under Internal Revenue Code (IRC) sections 1441, 1442, 1443, 1445, and 1446 provide the manner in which foreign persons (individuals, businesses and other for-profit organizations, foreign governments, international organizations, partnerships, and tax-exempt organizations) must submit certifications to a withholding agent for reduction of, or exemption from, U.S. tax withholding.
Authorizing Statute(s):
US Code:
26 USC 1441
Name of Law: Withholding of tax on nonresident aliens.
US Code:
26 USC 1445
Name of Law: Withholding Of Tax On Dispositions Of United States Real Property Interests
US Code:
26 USC 897(l)
Name of Law: Exception For Qualified Foreign Pension Funds
US Code:
26 USC 1446
Name of Law: Withholding Of Tax On Foreign Partners' Share Of Effectively Connected Income
US Code:
26 USC 1442
Name of Law: Withholding of tax on foreign corporations.
US Code:
26 USC 1443
Name of Law: Foreign tax-exempt organizations.
Citations for New Statutory Requirements:
None
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:
87 FR 80042
12/29/2022
30-day Notice:
Federal Register Citation:
Citation Date:
88 FR 64981
09/20/2023
Did the Agency receive public comments on this ICR?
No
Number of Information Collection (IC) in this ICR:
5
IC Title
Form No.
Form Name
W-8-BEN-E - Certificate of Status of Beneficial Owner for United States Tax Withholding and Reporting (Entities)
W-8-BEN-E
Certificate of Status of Beneficial Owner for United States Tax Withholding and Reporting (Entities)
W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding
W-8BEN
Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding
W-8ECI - Certificate of Foreign Persons Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States
W-8ECI
Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States
W-8EXP - Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding
W-8EXP
Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding
W-8IMY - Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S. Branches for United States Tax Withholding
W-8IMY
Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S. Branches for United States Tax Withholding
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
3,390,700
3,390,640
0
60
0
0
Annual Time Burden (Hours)
30,562,942
30,561,468
0
1,474
0
0
Annual Cost Burden (Dollars)
0
0
0
0
0
0
Burden increases because of Program Change due to Agency Discretion:
Yes
Burden Increase Due to:
Changing Regulations
Burden decreases because of Program Change due to Agency Discretion:
No
Burden Reduction Due to:
Short Statement:
The IRS added language and six checkboxes to Form W-8EXP to allow a withholding qualified holder under IRC section 1445 to use the form to establish that it is treated as a U.S. person and claim an exemption to withholding pursuant to IRC section 897(l). This increases the estimated number of responses by 60 and the estimated burden hours by 1,474 annually due to Agency Discretion.
Annual Cost to Federal Government:
$165,776
Does this IC contain surveys, censuses, or employ statistical methods?
No
Does this ICR request any personally identifiable information (see
OMB Circular No. A-130
for an explanation of this term)? Please consult with your agency's privacy program when making this determination.
No
Does this ICR include a form that requires a Privacy Act Statement (see
5 U.S.C. §552a(e)(3)
)? Please consult with your agency's privacy program when making this determination.
No
Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]?
No
Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]?
No
Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)?
No
Is this ICR related to the Pandemic Response?
No
Agency Contact:
Jacqueline Gonzales 240 643-5806
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:
09/20/2023
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