The proposed regulation describes the
appropriate bases for determining the source of income from labor
or personal services performed partly within and partly without the
United States. The information required in Sec.
1.861-4(b)(2)(ii)(D) and (D)(6) will enable an employee to source
certain fringe benefits on a geographical basis. The collections of
information will, likewise, allow the IRS to verify these
determinations.
US Code:
26
USC 861 Name of Law: Income from sources within the United
States
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.