[Federal Register Volume 84, Number 146 (Tuesday, July 30, 2019)]
[Notices]
[Page 37013]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2019-16060]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Form 8233

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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SUMMARY: The Internal Revenue Service, 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 
continuing information collections, as required by the Paperwork 
Reduction Act of 1995. The IRS is soliciting comments concerning 
nonresident alien individuals withholding exemption claim on 
compensation for independent and certain dependent personal services 
based on a tax treaty.

DATES: Written comments should be received on or before September 30, 
2019 to be assured of consideration.

ADDRESSES: Direct all written comments to Laurie Brimmer, Internal 
Revenue Service, Room 6529, 1111 Constitution Avenue NW, Washington, DC 
20224.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the form should be directed to Christina Leeper, at (737) 
800-7737 or Internal Revenue Service, 3651 S. IH 35, Austin TX 78741, 
or through the internet, at [email protected].

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: Form 8233.
    Abstract: Compensation paid to a nonresident alien (NRA) individual 
for independent personal services (self-employment) is generally 
subject to 30% withholding or graduated rates. However, compensation 
may be exempt from withholding because of a U.S. tax treaty. Form 8233 
is used to request exemption from withholding.
    Current Actions: Program change resulted in a change to the form 
which caused a change to the paperwork burden previously approved by 
OMB.
    Type of Review: Revision of a currently approved collection.
    Affected Public: Individuals or households.
    Estimated Number of Respondents: 75,617.
    Estimated Time per Respondent: 8.95 minutes.
    Estimated Total Annual Burden Hours: 676,773.
    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 24, 2019.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2019-16060 Filed 7-29-19; 8:45 am]
BILLING CODE 4830-01-P