[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] ----------------------------------------------------------------------- DEPARTMENT OF THE TREASURY Proposed Collection; Comment Request for Form 8233 AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for comments. ----------------------------------------------------------------------- [[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