[Federal Register Volume 61, Number 117 (Monday, June 17, 1996)]
[Notices]
[Pages 30668-30669]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 96-15330]



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DEPARTMENT OF THE TREASURY

Proposed Collection; Comment Request for Form 8233

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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[[Page 30669]]

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 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 August 16, 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 information collection 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: 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

Changes to Form 8233

    1. Under Nonresident Alien Individual Identification, the ``visa 
number'' line has been expanded to require ``visa type and number''.
    2. Line 3 is new. The nonresident alien individual will now be 
required to specifically identify the primary purpose for his/her 
presence in the United States. This identification ties in with the 
visa type and number issued by INS.
    3. Line 5b is new. Many recently ratified treaties require that 
specified conditions must be met before income can by fully or 
partially exempted, and/or provide a specific dollar limit.
    Therefore, it is necessary that both total income and the amount of 
the income which is exempt from tax be reported.
    4. Line 3d on the current version has been deleted.
    Type of Review: Revision of a currently approved collection.
    Affected Public: Individuals, businesses, and not-for-profit 
institutions.
    Estimated Number of Respondents: 480,000.
    Estimated Time Per Respondent: 1 hr., 28 min.
    Estimated Total Annual Burden Hours: 696,556.

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: June 5, 1996.
Garrick R. Shear,
IRS Reports Clearance Officer.
[FR Doc. 96-15330 Filed 6-14-96; 8:45 am]
BILLING CODE 4830-01-U