[Federal Register Volume 88, Number 181 (Wednesday, September 20, 2023)]
[Notices]
[Pages 64981-64982]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2023-20287]


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DEPARTMENT OF THE TREASURY


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

AGENCY: Departmental Offices, U.S. 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 should be received on or before October 20, 2023 to be 
assured of consideration.

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 Melody Braswell by emailing [email protected], calling 
(202) 622-1035, 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 Number: 1545-1621.
    Type of Review: Revision of a currently approved collection.
    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. 
In addition, a withholding qualified holder under IRC section 1445 may 
use a Form W-8EXP to establish that it is treated as a U.S. person and 
claim an exemption to withholding pursuant to IRC section 897(l) 
(relating to qualified foreign pension funds). 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. Treasury Regulations section 
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.
    Frequency of Response: Annually.
    Estimated Number of Respondents: 3,390,700.
    Estimated Total Number of Annual Responses: 3,390,700.
    Estimated Time per Respondent: 7.42 hours to 29.85 hours.
    Estimated Total Annual Burden Hours: 30,562,902.
    2. Title: Tax-Exempt Organization Complaint (Referral).
    OMB Number: 1545-New.
    Type of Review: Existing IC in use that does not contain an OMB 
control number.
    Abstract: This request covers the taxpayer burden with Form 13909, 
Tax-Exempt Organization Complaint (Referral). Form 13909 is used by 
individuals to submit a complaint about tax-exempt organizations. The 
information provided on this form will help the Internal Revenue 
Service (IRS) determine if there has been a violation of federal tax 
law.
    Document Number: 13909.
    Current Actions: Request for OMB approval of an existing 
Information Collection (IC) tool in use without a proper OMB approval 
number.

[[Page 64982]]

    Affected Public: Not-for-profit institutions, and Federal, State, 
local or tribal governments.
    Estimated Number of Respondents: 8,000.
    Estimated Total Number of Annual Responses: 8,000.
    Estimated Time per Respondent: 48 min.
    Estimated Total Annual Burden Hours: 6,400.
    3. Title: Election to Treat a Qualified Revocable Trust as Party of 
an Estate.
    OMB Number: 1545-1881.
    Form Number: 8855.
    Abstract: Form 8855 is used to make a section 645 election that 
allows a qualified revocable trust to be treated and taxed (for income 
tax purposes) as part of its related estate during the election period.
    Current Actions: There are no changes to burden.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit organizations.
    Estimated Number of Respondents: 5,000.
    Estimated Total Number of Annual Responses: 5,000.
    Estimated Time per Response: 5 hours, 38 minutes.
    Estimated Total Annual Burden Hours: 28,200 hours.

(Authority: 44 U.S.C. 3501 et seq.)

Melody Braswell,
Treasury PRA Clearance Officer.
[FR Doc. 2023-20287 Filed 9-19-23; 8:45 am]
BILLING CODE 4830-01-P