[Federal Register Volume 82, Number 145 (Monday, July 31, 2017)]
[Notices]
[Pages 35578-35579]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2017-16010]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Forms W-8BEN, W-8BEN-E, 
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 Internal Revenue Service (IRS), 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 information collections, as required by the Paperwork Reduction Act 
of 1995. The IRS is soliciting comments concerning Form W-8BEN, 
Certificate of Foreign Status of Beneficial Owner for United States Tax 
Withholding and Reporting (Individual), Form W-8BEN-E, Certificate of 
Status of Beneficial Owner for United States Tax Withholding and 
Reporting (Entities), Form 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, Form W-8EXP, Certificate of Foreign 
Government or Other Foreign Organization for United States Tax 
Withholding and Reporting, Form W-8IMY, Certificate of Foreign 
Intermediary, Foreign Flow-Through Entity, or Certain U.S. Branches for

[[Page 35579]]

United States Tax Withholding and Reporting, and the EW-8 MOU Program.

DATES: Written comments should be received on or before September 29, 
2017 to be assured of consideration.

ADDRESSES: Direct all written comments to L. Brimmer, Internal Revenue 
Service, Room 6526, 1111 Constitution Avenue NW., Washington, DC 20224. 
Requests for additional information or copies of the form and 
instructions should be directed to Martha R. Brinson, Internal Revenue 
Service, Room 6526, 1111 Constitution Avenue NW., Washington, DC 20224 
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 and Reporting (Individual), W-
8BEN-E, Certificate of Status of Beneficial Owner for United States Tax 
Withholding and Reporting (Entities), Form 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, Form W-8EXP, 
Certificate of Foreign Government or Other Foreign Organization for 
United States Tax Withholding and Reporting, Form W-8IMY, Certificate 
of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S. 
Branches for United States Tax Withholding and Reporting.
    OMB Number: 1545-1621.
    Form Number: W-8BEN, W-8BEN-E, 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 and 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. Reg. Sec.  1.1441-1(e)(4)(iv) 
provides that a withholding agent may establish a system for a 
beneficial owner to electronically furnish a Form W-8 or an acceptable 
substitute Form W-8. Withholding agents with systems that 
electronically collect Forms W-8 may voluntarily choose to participate 
in the IRS EW-8 MOU Program. The EW-8 MOU Program is a collaborative 
process between the withholding agents and IRS.
    Current Actions: There are no changes being made to the form 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.

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                                                                                     Time per
                                                                      Number        respondent     Total annual
                                                                    respondents       (hrs.)       burden hours
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Form W-8BEN.....................................................       2,900,000            7.18      20,822,000
Form W-8BEN-E...................................................         100,000           25.23       2,523,000
Form W-8ECI.....................................................         180,000            9.13       1,643,400
Form W-8EXP.....................................................             240           20.05           4,812
Form W-8IMY.....................................................             400           25.23          10,092
                                                                 -----------------------------------------------
    Total.......................................................       3,180,641  ..............      25,003,304
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    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: July 19, 2017.
L. Brimmer,
Senior Tax Analyst.
[FR Doc. 2017-16010 Filed 7-28-17; 8:45 am]
 BILLING CODE 4830-01-P