OMB.report

Federal forms, ICRs, and supporting documents

Information Collection Request

TD 9394 (REG-108524-00) (Final) - Section 1446 Regulations; Form 8804-C - Certificate of Partner-Level Items to Reduce Section 1446 Withholding

ICR 201411-1545-048 · OMB 1545-1934 · Historical Active

Forms and Documents
DocumentTypeStatusAvailability
Form Form 8804-C Form 8804-C - Certificate of Partner-Level Items to Reduce Section 1446 Withholding Form Modified Available
Supporting Statement.doc Supporting Statement A Uploaded 2014-11-19 Available
IC Document Collections
IC IDCollectionTypeStatusForm
19645 TD 9394 (REG-108524-00) (Final) Section 1446 Regulations Modified
184285 Form 8804-C - Certificate of Partner-Level Items to Reduce Section 1446 Withholding Form Modified
ICR Details
1545-1934 201411-1545-048
Historical Active 201110-1545-061
TREAS/IRS ready
TD 9394 (REG-108524-00) (Final) - Section 1446 Regulations; Form 8804-C - Certificate of Partner-Level Items to Reduce Section 1446 Withholding
Extension without change of a currently approved collection   No
Regular
Approved without change 03/05/2015
Retrieve Notice of Action (NOA) 12/31/2014
  Inventory as of this Action Requested Previously Approved
03/31/2018 36 Months From Approved 03/31/2015
1,001 0 1,001
18,701 0 18,701
0 0 0
This regulations implements withholding regime on partnerships conducting business in the United States that have foreign partners. Such partners are required to pay withholding tax in installments on each foreign partner's allocable share of the partnership's U.S. Business taxable income. Special rules for publicly traded partnerships such that these partnerships pay withholding tax on distributions to foreign partners.
US Code: 26 USC 1446 Name of Law: Withholding tax on foreign partners' share of effectively connected income.
  
None
Not associated with rulemaking
  79 FR 58430 09/29/2014
79 FR 78566 12/30/2014
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 1,001 1,001 0 0 0 0
Annual Time Burden (Hours) 18,701 18,701 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No
$2,500
No
No
No
No
No
Uncollected
O. Stowbunenko 2022830020
  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.
12/31/2014