REG-208254-90 (TD 9212 - final) Source of Compensation for Labor or Personal Services

ICR 201009-1545-060

OMB: 1545-1900

Federal Form Document

Forms and Documents
Document
Name
Status
Supporting Statement A
2010-09-23
Supplementary Document
2007-06-29
IC Document Collections
ICR Details
1545-1900 201009-1545-060
Historical Active 200706-1545-053
TREAS/IRS
REG-208254-90 (TD 9212 - final) Source of Compensation for Labor or Personal Services
Extension without change of a currently approved collection   No
Regular
Approved without change 01/28/2011
Retrieve Notice of Action (NOA) 11/30/2010
  Inventory as of this Action Requested Previously Approved
01/31/2014 36 Months From Approved 01/31/2011
20,000 0 20,000
10,000 0 10,000
0 0 0

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
  
None

Not associated with rulemaking

  75 FR 38186 07/01/2010
75 FR 70772 11/18/2010
No

1
IC Title Form No. Form Name
REG-208254-90 (TD 9212 - Final) Source of Compensation for Labor or Personal Services

  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 20,000 20,000 0 0 0 0
Annual Time Burden (Hours) 10,000 10,000 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No

$0
No
No
No
No
No
Uncollected
David Bergkuist 202 622-3850

  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.
11/30/2010


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