OMB.report

Federal forms, ICRs, and supporting documents

Information Collection Request

Form 8804 - Annual Return for Partnership Withholding Tax (Section 1446); Sched A (Form 8804) Penalty; Form 8805 - Foreign Partner's Information Statement of Section 1446 Withholding Tax; Form 8813

ICR 201102-1545-016 · OMB 1545-1119 · Historical Active

Forms and Documents
DocumentTypeStatusAvailability
Form 8804 Form 8804 - Annual Return for Partnership Withholding Tax (Section 1446) Form Modified Available
Form 8813 Form 8813 Partnership Withholding Tax Payment Voucher (Section 1446) Form New Available
Form 8805 Form 8805 Foreign Partner's Information Statement of Section 1446 Withholding Tax Form New Available
Form Form 8804 Schedule Form 8804 Schedule A Penalty for Underpayment of Estimated Section 1446 Tax by Partnerships Form New Available
Expiration Explanation.doc Supplementary Document Uploaded 2011-03-11 Repair queued
Supp. Stmnt. Form 8804, Schedule A (Form 8804), Form 8805, Form 8813.doc Supporting Statement A Uploaded 2011-03-15 Available
IC Document Collections
IC IDCollectionTypeStatusForm
40035 Form 8804 - Annual Return for Partnership Withholding Tax (Section 1446) Form Modified
196916 Form 8813 Partnership Withholding Tax Payment Voucher (Section 1446) Form New
196915 Form 8805 Foreign Partner's Information Statement of Section 1446 Withholding Tax Form New
196208 Form 8804 Schedule A Penalty for Underpayment of Estimated Section 1446 Tax by Partnerships Form New
ICR Details
1545-1119 201102-1545-016
Historical Active 200710-1545-019
TREAS/IRS jg--1119-016
Form 8804 - Annual Return for Partnership Withholding Tax (Section 1446); Sched A (Form 8804) Penalty; Form 8805 - Foreign Partner's Information Statement of Section 1446 Withholding Tax; Form 8813
Revision of a currently approved collection   No
Regular
Approved without change 05/27/2011
Retrieve Notice of Action (NOA) 03/29/2011
  Inventory as of this Action Requested Previously Approved
05/31/2014 36 Months From Approved 05/31/2011
55,500 0 55,000
161,025 0 152,005
0 0 0
1446 Section requires partnerships that are engaged in the conduct of a trade or business in the United States to pay a withholding tax equal to the applicable percentage of the effectively connected taxable income allocable to their foreign partners. The partnerships use Form 8813 to make payments of withholding tax to the IRS. They use Forms 8804 and 8805 to make annual reports to provide the IRS and affected partners with information to assure proper withholding, crediting to partners' accounts and compliance. Partnerships that have effectively connected taxable income (ECTI) allocable to foreign partners use Schedule A (Form 8804) to determine whether they are subject to the penalty for underpayment of estimated tax, and, if so, the amount of the underpayment penalty.
US Code: 26 USC 1446 Name of Law: Withholding tax on foreign partners' share of effectively connected income
  
None
Not associated with rulemaking
  75 FR 61841 10/06/2010
76 FR 15365 03/21/2011
No
  Total Approved Previously Approved Change Due to New Statute Change Due to Agency Discretion Change Due to Adjustment in Estimate Change Due to Potential Violation of the PRA
Annual Number of Responses 55,500 55,000 0 500 0 0
Annual Time Burden (Hours) 161,025 152,005 0 9,020 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
Yes
Changing Regulations
Yes
Changing Forms
Changes were made to Form 8804 in order to comply with regulatory requirements. For example, certain phrases were deleted on lines of the form and replaced with other language in order to comply with the regulatory guidelines of Regulation 1.1446-6. Additionally, certain lines of the form were changed at the request of the Large and Medium Size Business International Office to reflect compliance program initiatives. These changes, along with editorial and stylistic changes made to other forms and accompanying instructions, resulted in a total increase of 9,020 annual burden hours from the prior submission. Note: The individual forms have been broken-out into separate ICs from the previous submission.
$2,000
No
No
No
No
No
Uncollected
Robert Black 202 283-6634
  No
On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).
The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:
 
 
 
 
 
 
 
    (i) Why the information is being collected;
    (ii) Use of information;
    (iii) Burden estimate;
    (iv) Nature of response (voluntary, required for a benefit, or mandatory);
    (v) Nature and extent of confidentiality; and
    (vi) Need to display currently valid OMB control number;
 
 
 
If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.
03/29/2011