[Federal Register Volume 75, Number 126 (Thursday, July 1, 2010)]
[Notices]
[Pages 38179-38180]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2010-15978]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Forms W-8BEN, W-8ECI, W-
8EXP, and W-8IMY

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 W-8BEN, Certificate of Foreign Status of Beneficial Owner for 
United States Tax Withholding, Form W-8ECI, Certificate of Foreign 
Person's Claim for Exemption From Withholding on Income Effectively 
Connected With the Conduct of a Trade or Business in the United States, 
Form W-8EXP, Certificate of Foreign Government or Other Foreign 
Organization for United States Tax Withholding, and Form W-8IMY, 
Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or 
Certain U.S. Branches for United States Tax Withholding.

DATES: Written comments should be received on or before August 30, 2010 
to be assured of consideration.

ADDRESSES: Direct all written comments to Gerald J. Shields, Internal 
Revenue Service, room 6129, 1111 Constitution Avenue, NW., Washington, 
DC 20224.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the form and instructions should be directed to R. Joseph 
Durbala at Internal Revenue Service, room 6129, 1111 Constitution 
Avenue, NW.,

[[Page 38180]]

Washington, DC 20224, or at (202) 622-3634, or through the Internet at 
[email protected].

SUPPLEMENTARY INFORMATION:
    Title: Form W-8BEN, Certificate of Foreign Status of Beneficial 
Owner for United States Tax Withholding, Form W-8ECI, Certificate of 
Foreign Person's Claim for Exemption From Withholding on Income 
Effectively Connected With the Conduct of a Trade or Business in the 
United States, Form W-8EXP, Certificate of Foreign Government or Other 
Foreign Organization for United States Tax Withholding, and Form W-
8IMY, Certificate of Foreign Intermediary, Foreign Flow-Through Entity, 
or Certain U.S. Branches for United States Tax Withholding.
    OMB Number: 1545-1621.
    Form Number: W-8BEN, W-8ECI, W-8EXP, and W-8IMY.
    Abstract: Form W-8BEN is used for certain types of income to 
establish that the person is a foreign person, is the beneficial owner 
of the income for which Form W-8BEN is being provided and, if 
applicable, to claim a reduced rate of, or exemption from, withholding 
as a resident of a foreign country with which the United States has an 
income tax treaty. Form W-8ECI is used to establish that the person is 
a foreign person, is the beneficial owner of the income for which Form 
W-8ECI is being provided, and to claim that the income is effectively 
connected with the conduct of a trade or business within the United 
States. Form W-8EXP is used by a foreign government, international 
organization, foreign central bank of issue, foreign tax-exempt 
organization, or foreign private foundation. The form is used by such 
persons to establish foreign status, to claim that the person is the 
beneficial owner of the income for which Form W-8EXP is given and, if 
applicable, to claim a reduced rate of, or exemption from, withholding. 
Form W-8IMY is provided to a withholding agent or payer by a foreign 
intermediary, foreign partnership, and certain U.S. branches to make 
representations regarding the status of beneficial owners or to 
transmit appropriate documentation to the withholding agent.
    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: Individuals, business or other for-profit 
organizations, and not-for-profit institutions.
    Estimated Number of Respondents: Form W-8BEN-3,000,000; Form W-
8ECI-180,000; Form W-8EXP-240; Form W-8IMY-400.
    Estimated Time Per Respondent: Form W-8BEN-13 hr., 47 min.; Form W-
8ECI-10 hr., 33 min.; Form W-8EXP-18 hr., 28 min.; Form W-8IMY-16 hr., 
46 min.
    Estimated Total Annual Burden Hours: Form W-8BEN-41,370,000; Form 
W-8ECI-1,899,000; Form W-8EXP-4,431; Form W-8IMY-6,704.
    The following paragraph applies to all of the collections of 
information covered by this notice:
    An agency may not conduct or sponsor, and a person is not required 
to respond to, a collection of information unless the collection of 
information displays a valid OMB control number. Books or records 
relating to a collection of information must be retained as long as 
their contents may become material in the administration of any 
internal revenue law. Generally, tax returns and tax return information 
are confidential, as required by 26 U.S.C. 6103.
    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 23, 2010.
Gerald J. Shields,
IRS Supervisory Tax Analyst.
[FR Doc. 2010-15978 Filed 6-30-10; 8:45 am]
BILLING CODE 4830-01-P