[Federal Register: April 13, 1999 (Volume 64, Number 70)]
[Notices]               
[Page 18070-18071]
From the Federal Register Online via GPO Access [wais.access.gpo.gov]
[DOCID:fr13ap99-142]

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DEPARTMENT OF THE TREASURY

Internal Revenue Service

 
Proposed Collection; Comment Request for Form 8233

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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SUMMARY: The Department of the Treasury, 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 proposed and/or continuing information collections, as required by 
the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 
3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning 
Form 8233, Exemption From Withholding on Compensation for Independent 
(and Certain Dependent) Personal Services of a Nonresident Alien 
Individual.

DATES: Written comments should be received on or before June 14, 1999 
to be assured of consideration.

ADDRESSES: Direct all written comments to Garrick R. Shear, Internal 
Revenue Service, room 5571, 1111 Constitution Avenue NW, Washington, DC 
20224.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the form and instructions should be directed to Faye Bruce, 
(202) 622-6665, Internal Revenue Service, Room 5577, 1111 Constitution 
Avenue NW, Washington, DC 20224.

SUPPLEMENTARY INFORMATION:
    Title: Exemption From Withholding on Compensation for Independent 
(and Certain Dependent) Personal Services of a Nonresident Alien 
Individual.
    OMB Number: 1545-0795.
    Form Number: 8233.
    Abstract: Compensation paid to a nonresident alien individual for 
independent personal services (self-employment) is generally subject to 
30% withholding or graduated rates. However, such compensation may be 
exempt from withholding because of a U.S. tax treaty or the personal 
exemption amount. Form 8233 is used to request exemption from 
withholding.

[[Page 18071]]

Nonresident alien students, teachers, and researchers performing 
dependent personal services also use Form 8233 to request exemption 
from withholding.
    Current Actions: There are no changes being made to Form 8233 at 
this time.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals, business or other for-profit 
organizations, and not-for-profit institutions.
    Estimated Number of Respondents: 480,000.
    Estimated Time Per Respondent: 1 hr., 35 min.
    Estimated Total Annual Burden Hours: 763,200.
    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: April 6, 1999.
Garrick R. Shear,
IRS Reports Clearance Officer.
[FR Doc. 99-9078 Filed 4-12-99; 8:45 am]
BILLING CODE 4830-01-U