[Federal Register Volume 86, Number 222 (Monday, November 22, 2021)]
[Notices]
[Pages 66388-66389]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2021-25424]


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DEPARTMENT OF THE TREASURY


Agency Information Collection Activities; Submission for OMB 
Review; Comment Request; Multiple Internal Revenue Service Information 
Collection Requests

AGENCY: Departmental Offices, Department of the Treasury.

ACTION: Notice.

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SUMMARY: The Department of the Treasury will submit the following 
information collection requests to the Office of Management and Budget 
(OMB) for review and clearance in accordance with the Paperwork 
Reduction Act of 1995, on or after the date of publication of this 
notice. The public is invited to submit comments on these requests.

DATES: Comments must be received on or before December 22, 2021.

ADDRESSES: Written comments and recommendations for the proposed 
information collection should be sent within 30 days of publication of 
this notice to www.reginfo.gov/public/do/PRAMain. Find this particular 
information collection by selecting ``Currently under 30-day Review--
Open for Public Comments'' or by using the search function.

FOR FURTHER INFORMATION CONTACT: Copies of the submissions may be 
obtained from Molly Stasko by emailing [email protected], calling (202) 
622-8922, or viewing the entire information collection request at 
www.reginfo.gov.

SUPPLEMENTARY INFORMATION:

Internal Revenue Service (IRS)

    1. Title: 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 United States Tax Withholding and 
Reporting.
    OMB Control Number: 1545-1621.
    Type of Review: Extension of a currently approved collection.
    Description: 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. 
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.
    Form Number: W-8BEN, W-8BEN-E, W-8ECI, W-8EXP, and W-8IMY.
    Affected Public: Businesses or other for-profit organizations; 
Individuals or Households; Not-for-profit institutions.
    Estimated Number of Respondents: 3,390,640.
    Frequency of Response: Annually.
    Estimated Total Number of Annual Responses: 3,390,640.
    Estimated Time per Response: 7.18 hours to 26.45 hours.
    Estimated Total Annual Burden Hours: 30,561,468.
    2. Title: Performance & Quality for Small Wind Energy Property.
    OMB Control Number: 1545-2259.
    Type of Review: Extension of a currently approved collection.

[[Page 66389]]

    Description: Section 48(a)(3)(D) of the Internal Revenue Code 
allows a credit for energy property which meets, among other 
requirements, the performance and quality standards (if any) which have 
been prescribed by the Secretary by regulations (after consultation 
with the Secretary of Energy), and are in effect at the time of the 
acquisition of the property. Energy property includes small wind energy 
property. This notice provides the performance and quality standards 
that small wind energy property must meet to qualify for the energy 
credit under section 48.
    Revenue Procedure: Notice 2015-4.
    Affected Public: Individuals or Households; Businesses and other-
for-profit institutions.
    Estimated Number of Respondents: 160.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 160.
    Estimated Time per Response: 2 hours 30 minutes.
    Estimated Total Annual Burden Hours: 400.
    Authority: 44 U.S.C. 3501 et seq.

    Dated: November 17, 2021.
Molly Stasko,
Treasury PRA Clearance Officer.
[FR Doc. 2021-25424 Filed 11-19-21; 8:45 am]
BILLING CODE 4830-01-P