[Federal Register Volume 88, Number 184 (Monday, September 25, 2023)]
[Notices]
[Pages 65774-65775]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2023-20721]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Extension of Information Collection Request Submitted 
for Public Comment; Comment Request Concerning Information Reporting 
for Form W-14

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 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. Currently, the IRS is soliciting comments 
concerning burden related to Form W-14, Certificate of Foreign 
Contracting Party Receiving Federal Procurement Payments.

DATES: Written comments should be received on or before November 24, 
2023 to be assured of consideration.

ADDRESSES: Direct all written comments to Andr[eacute]s Garcia, 
Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, 
Washington, DC 20224, or by email to [email protected]. Please 
include, ``OMB Number: 1545-2263--Public Comment Request Notice'' in 
the Subject line.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the form and instructions should be directed to Ronald J. 
Durbala, at (202) 317-5746, at Internal Revenue Service, Room 6526, 
1111 Constitution Avenue NW, Washington, DC 20224, or through the 
internet at [email protected].

SUPPLEMENTARY INFORMATION: 
    Title: Certificate of Foreign Contracting Party Receiving Federal 
Procurement Payments.
    OMB Number: 1545-2263.
    Form Project Number: Form W-14.
    Abstract: Form W-14 is completed by foreign contracting parties and 
is used to claim an exemption from withholding, in whole or in part, 
from the 2% tax imposed by section 5000C.
    Section 5000C imposes a 2% tax on the gross amount of specified 
Federal procurement payments that foreign persons receive pursuant to 
certain contracts with the U.S. Government. Form W-14 is completed by 
foreign contracting parties and is used to claim an exemption from 
withholding, in whole or in part, from the 2% tax. Form W-14 is 
provided to the government department or agency that is a party to the 
contract.
    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 or households, Federal Government.
    Estimated Number of Responses: 2,000.
    Estimated Time per Respondent: 5 hrs., 55 min.
    Estimated Total Annual Burden Hours: 11,840.
    The following paragraph applies to all 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 if 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.
    Desired Focus of Comments: The Internal Revenue Service (IRS) is 
particularly interested in comments that:
     Evaluate whether the proposed collection of information is 
necessary for the proper performance of the functions of the agency, 
including whether the information will have practical utility.
     Evaluate the accuracy of the agency's estimate of the 
burden of the proposed collection of information, including the 
validity of the methodology and assumptions used.

[[Page 65775]]

     Enhance the quality, utility, and clarity of the 
information to be collected; and
     Minimize the burden of the collection of information on 
those who are to respond, including using appropriate automated, 
electronic, mechanical, or other technological collection techniques or 
other forms of information technology, e.g., by permitting electronic 
submissions of responses.
    Comments submitted in response to this notice will be summarized 
and/or included in the ICR for OMB approval of the extension of the 
information collection; they will also become a matter of public 
record.

    Approved: September 20, 2023.
Ronald J. Durbala,
IRS Tax Analyst.
[FR Doc. 2023-20721 Filed 9-22-23; 8:45 am]
BILLING CODE 4830-01-P