[Federal Register Volume 88, Number 212 (Friday, November 3, 2023)]
[Notices]
[Page 75639]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2023-24289]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Form 8946

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 continuing information collections, as required by the Paperwork 
Reduction Act of 1995. The IRS is soliciting comments concerning the 
PTIN Supplemental Application For Foreign Persons Without a Social 
Security Number.

DATES: Written comments should be received on or before January 2, 2024 
to be assured of consideration.

ADDRESSES: Direct all written comments to Andres Garcia, Internal 
Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 
20224, or by email to [email protected]. Please reference the ``OMB 
number 1545-2189'' in the subject line of the message.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the form and instructions should be directed to Sara 
Covington, (202) 317-5744 or Internal Revenue Service, Room 6526, 1111 
Constitution Avenue NW, Washington DC 20224, or through the internet, 
at [email protected].

SUPPLEMENTARY INFORMATION: 
    Title: PTIN Supplemental Application For Foreign Persons Without a 
Social Security Number.
    OMB Number: 1545-2189.
    Form Number: 8946.
    Abstract: Form 8946 is used by foreign persons without a social 
security number (SSN) who want to prepare tax returns for compensation. 
Foreign persons who are tax return preparers must obtain a preparer tax 
identification number (PTIN) to prepare tax returns for compensation. 
Generally, the IRS requires an individual to provide an SSN to get a 
PTIN. Because foreign persons cannot get an SSN, they must file Form 
8946 to establish their identity and status as a foreign person.
    Current Actions: There were editorial edits made to the internal 
only box of form 8946. However, these edits did not affect the burden 
estimates.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses and other for-profit organizations.
    Estimated Number of Respondents: 4,466.
    Estimated Time per Respondent: 5.27 hrs.
    Estimated Total Annual Burden Hours: 23,536.
    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: October 30, 2023.
Sara L. Covington,
IRS Tax Analyst.
[FR Doc. 2023-24289 Filed 11-2-23; 8:45 am]
BILLING CODE 4830-01-P