[Federal Register Volume 61, Number 62 (Friday, March 29, 1996)]
[Notices]
[Pages 14206-14207]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 96-7767]



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DEPARTMENT OF THE TREASURY
Internal Revenue Service


Proposed Collection; Comment Request for Forms 8804, 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 8805, Foreign Partner's Information Statement of Section 
1446 Withholding

[[Page 14207]]
Tax, and Form 8813, Partnership Withholding Tax Payment (Section 1446).

DATES: Written comments should be received on or before May 28, 1996 to 
be assured of consideration.

ADDRESSES: Direct all written comments to Garrick R. Shear, Internal 
Revenue Service, room 5571, 1111 Constitution Avenue NW., Washington, 
DC 20224.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the form(s) and instructions should be directed to Martha R. 
Brinson, (202) 622-3869, Internal Revenue Service, room 5571, 1111 
Constitution Avenue NW., Washington, DC 20224.

SUPPLEMENTARY INFORMATION:

    Title: Form 8804, Annual Return for Partnership Withholding Tax 
(Section 1446), Form 8805, Foreign Partner's Information Statement of 
Section 1446 Withholding Tax, and Form 8813, Partnership Withholding 
Tax Payment (Section 1446).
    OMB Number: 1545-1119.
    Form Number: Forms 8804, 8805, and 8813.
    Abstract: Internal Revenue Code section 1446 requires U.S. 
partnerships to pay a withholding tax if they have effectively 
connected 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 or households.
    Estimated Number of Respondents: 5,000.
    Estimated Time per Respondent: 24 hr., 14 min.
    Estimated Total Annual Burden Hours: 121,150.

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; and (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.

    Approved: March 22, 1996.
Garrick R. Shear,
IRS Reports Clearance Officer.
[FR Doc. 96-7767 Filed 3-28-96; 8:45 am]
BILLING CODE 4830-01-P