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Federal Register / Vol. 86, No. 30 / Wednesday, February 17, 2021 / Notices Estimated Number of Respondents:
5,000.
Estimated Time Per Respondent: 30
mins.
Estimated Total Annual Burden Hours: 2,500.
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. Comments will be 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 has practical utility; b the accuracy of the agencys 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 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: January 25, 2021.
Martha R. Brinson, Tax Analyst.
FR Doc. 202103128 Filed 21621; 8:45 am BILLING CODE 483001P

DEPARTMENT OF THE TREASURY
Internal Revenue Service Proposed Collection; Comment Request for Forms W8BEN, W8BEN
E, W8ECI, W8EXP, and W8IMY
Internal Revenue Service IRS, Treasury.
ACTION: Notice and request for comments.
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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 information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning Form W8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting Individual, Form W8BENE, Certificate of Status of Beneficial Owner for United States Tax Withholding and Reporting Entities, Form W8ECI, Certificate of Foreign Persons Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States, Form W8EXP, Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding and Reporting, Form W8IMY, Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S. Branches for United States Tax Withholding and Reporting, and the EW8 MOU Program.
DATES: Written comments should be received on or before April 19, 2021 to be assured of consideration.
ADDRESSES: Direct all written comments to Kinna Brewington, Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or copies of the forms and instructions should be directed to Martha R. Brinson, at 202 3175753, or at Internal Revenue Service, Room 6526, 1111
Constitution Avenue NW, Washington, DC 20224, or through the internet at Martha.R.Brinson@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Form W8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting Individual, Form W8BEN
E, Certificate of Status of Beneficial Owner for United States Tax Withholding and Reporting Entities, Form W8ECI,Certificate of Foreign Persons Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States, Form W8EXP, Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding and Reporting, Form W
8IMY, Certificate of Foreign SUMMARY:

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Intermediary, Foreign Flow-Through Entity, or Certain U.S. Branches for United States Tax Withholding and Reporting.
OMB Number: 15451621.
Form Numbers: W8BEN, W8BEN
E, W8ECI, W8EXP, and W8IMY.
Abstract: Form W8BEN is used for certain types of income to establish that the person is a foreign person, is the beneficial owner of the income for which Form W8BEN is being provided and, if applicable, to claim a reduced rate of, or exemption from, withholding as a resident of a foreign country with which the United States has an income tax treaty. Form W8ECI is used to establish that the person is a foreign person and the beneficial owner of the income for which Form W8ECI is being provided, and to claim that the income is effectively connected with the conduct of a trade or business within the United States. Form W8EXP is used by a foreign government, international organization, foreign central bank of issue, foreign tax-exempt organization, or foreign private foundation. The form is used by such persons to establish foreign status, to claim that the person is the beneficial owner of the income for which Form W8EXP is given and, if applicable, to claim a reduced rate of, or exemption from, withholding. Form W8IMY is provided to a withholding agent or payer by a foreign intermediary, foreign partnership, and certain U.S. branches to make representations regarding the status of beneficial owners or to transmit appropriate documentation to the withholding agent. Reg. 1.1441
1e4iv provides that a withholding agent may establish a system for a beneficial owner to electronically furnish a Form W8 or an acceptable substitute Form W8. Withholding agents with systems that electronically collect Forms W8 may voluntarily choose to participate in the IRS EW8
MOU Program. The EW8 MOU
Program is a collaborative process between the withholding agents and IRS.
Current Actions: There are no changes being made to the forms 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.

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