5318 Federal Register / Vol. 86, No. 11 / Tuesday, January 19, 2021 / Notices 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for General Revision of 

Regulations Relating To Withholding 

of Tax on Certain U.S. Source Income 

Paid to Foreign Persons 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice and request for 

comments. 

SUMMARY: The Internal Revenue Service, 

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 continuing 

information collections, as required by 

the Paperwork Reduction Act of 1995. 

The IRS is soliciting comments 

concerning general revision of 

regulations relating to withholding of 

tax on certain U.S. source income paid 

to foreign persons. 

DATES: Written comments should be 

received on or before March 22, 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 form should be directed to 

Kerry Dennis, at (202) 317–5751 or 

Internal Revenue Service, Room 6526, 

1111 Constitution Avenue NW, 

Washington, DC 20224, or through the 

internet, at Kerry.Dennis@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: General Revision of Regulations 

Relating to Withholding of Tax on 

Certain U.S. Source Income Paid to 

Foreign Persons. 

OMB Number: 1545–1484. 

Regulation Project Number: REG– 

242282–97 (TD 8881-final). 

Abstract: This regulation prescribes 

collections of information for foreign 

persons that received payments subject 

to withholding under sections 1441, 

1442, 1443, or 6114 of the Internal 

Revenue Code. This information is used 

to claim foreign person status and, in 

appropriate cases, to claim residence in 

a country with which the United States 

has an income tax treaty in effect, so 

that withholding at a reduced rate of tax 

may be obtained at source. The 

regulation also prescribes collections of 

information for withholding agents. 

This information is used by withholding 

agents to report to the IRS income paid 

to a foreign person that is subject to 

withholding under Code sections 1441, 

1442, and 1443. The regulation also 

requires that a foreign taxpayer claiming 

a reduced amount of withholding tax 

under the provisions of an income tax 

treaty must disclose its reliance upon a 

treaty provision by filing Form 8833 

with its U.S. income tax return. The 

burden for Form 8833 is reported under 

1545–1354. 

Current Actions: There is no change 

in the paperwork burden previously 

approved by OMB. The regulation is 

being submitted for renewal purposes 

only. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Business or other forprofit organizations, individuals or 

households, not-for-profit institutions, 

farms, and Federal, state, local or tribal 

governments. 

Estimated Number of Respondents: 1. 

Estimated Time per Response: 1 hour. 

Estimated Total Annual Burden 

Hours: 1 hour. 

The following paragraph applies to all 

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 if 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: January 12, 2021. 

Chakinna B. Clemons, 

Supervisory Tax Analyst. 

[FR Doc. 2021–00954 Filed 1–15–21; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF VETERANS 

AFFAIRS 

[OMB Control No. 2900–0856] 

Agency Information Collection Activity 

Under OMB Review: Authorization To 

Disclose Information to a Third Party 

AGENCY: Veterans Benefits 

Administration, Department of Veterans 

Affairs. 

ACTION: Notice. 

SUMMARY: In compliance with the 

Paperwork Reduction Act (PRA) of 

1995, this notice announces that the 

Veterans Benefits Administration, 

Department of Veterans Affairs, will 

submit the collection of information 

abstracted below to the Office of 

Management and Budget (OMB) for 

review and comment. The PRA 

submission describes the nature of the 

information collection and its expected 

cost and burden and it includes the 

actual data collection instrument. 

DATES: Written comments and 

recommendations for the proposed 

information collection should be sent 

within 30 days of publication of this 

notice to www.reginfo.gov/public/do/ 

PRAMain. Find this particular 

information collection by selecting 

‘‘Currently under 30-day review—Open 

for Public Comments’’ or by using the 

search function. Refer to ‘‘OMB Control 

No. 2900–0856’’. 

FOR FURTHER INFORMATION CONTACT: 

Danny S. Green, Enterprise Records 

Service (005R1B), Department of 

Veterans Affairs, 810 Vermont Avenue 

NW, Washington, DC 20420, (202) 421– 

1354 or email danny.green2@va.gov. 

Please refer to ‘‘OMB Control No. 2900– 

0856’’ in any correspondence. 

SUPPLEMENTARY INFORMATION: 

Authority: 44 U.S.C. 3501–21. 

Title: Authorization to Disclose 

Information to a Third Party, VA Form 

29–0975. 

OMB Control Number: 2900–0856. 

Type of Review: Extension of a 

currently approved collection. 

Abstract: The Department of Veterans 

Affairs (VA), through its Veterans 

Benefits Administration (VBA), 

administers an integrated program of 

benefits and services, established by 

law, for veterans, service personnel, and 

their dependents and/or beneficiaries. 

Title 38 U.S.C. 5101(a) provides that a 


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Federal Register / Vol. 86, No. 11 / Tuesday, January 19, 2021 / Notices 5319 

specific claim in the form provided by 

the Secretary must be filed in order for 

benefits to be paid to any individual 

under the laws administered by the 

Secretary. This form will be used by 

Department of Veterans Affairs 

Insurance Center (VAIC) to enable a 

third party to act on behalf of the 

insured Veteran/beneficiary. Many of 

our customers are of advanced age or 

suffer from limiting disabilities and 

need assistance from a third party to 

conduct their affairs. The information 

collected provides an optional service 

and is not required to receive insurance 

benefits. 

An agency may not conduct or 

sponsor, and a person is not required to 

respond to a collection of information 

unless it displays a currently valid OMB 

control number. The Federal Register 

Notice with a 60-day comment period 

soliciting comments on this collection 

of information was published at 85 FR 

213 on November 3, 2020, pages 69696 

and 69697. 

Affected Public: Individuals or 

Households. 

Estimated Annual Burden: 100 hours 

Estimated Average Burden per 

Respondent: 5 minutes. 

Frequency of Response: On occasion. 

Estimated Number of Respondents: 

1,200. 

By direction of the Secretary. 

Danny S. Green, 

VA PRA Clearance Officer, Office of Quality, 

Performance and Risk, Department of 

Veterans Affairs. 

[FR Doc. 2021–00941 Filed 1–15–21; 8:45 am] 

BILLING CODE 8320–01–P 

DEPARTMENT OF VETERANS 

AFFAIRS 

[OMB Control No. 2900–0788] 

Agency Information Collection 

Activity: Description of Materials 

AGENCY: Veterans Benefits 

Administration, Department of Veterans 

Affairs. 

ACTION: Notice. 

SUMMARY: Veterans Benefits 

Administration, Department of Veterans 

Affairs (VA), is announcing an 

opportunity for public comment on the 

proposed collection of certain 

information by the agency. Under the 

Paperwork Reduction Act (PRA) of 

1995, Federal agencies are required to 

publish notice in the Federal Register 

concerning each proposed collection of 

information, including each proposed 

extension of a currently approved 

collection, and allow 60 days for public 

comment in response to the notice. 

DATES: Written comments and 

recommendations on the proposed 

collection of information should be 

received on or before March 22, 2021. 

ADDRESSES: Submit written comments 

on the collection of information through 

Federal Docket Management System 

(FDMS) at www.Regulations.gov or to 

Nancy J. Kessinger, Veterans Benefits 

Administration (20M33), Department of 

Veterans Affairs, 810 Vermont Avenue 

NW, Washington, DC 20420 or email to 

nancy.kessinger@va.gov. Please refer to 

‘‘OMB Control No. 2900–0788’’ in any 

correspondence. During the comment 

period, comments may be viewed online 

through FDMS. 

FOR FURTHER INFORMATION CONTACT: 

Danny S. Green, (202) 421–1354 or 

email Danny.Green2@va.gov. Please 

refer to ‘‘OMB Control No. 2900–0788’’ 

in any correspondence. 

SUPPLEMENTARY INFORMATION: Under the 

PRA of 1995, Federal agencies must 

obtain approval from the Office of 

Management and Budget (OMB) for each 

collection of information they conduct 

or sponsor. This request for comment is 

being made pursuant to Section 

3506(c)(2)(A) of the PRA. 

With respect to the following 

collection of information, VBA invites 

comments on: (1) Whether the proposed 

collection of information is necessary 

for the proper performance of VBA’s 

functions, including whether the 

information will have practical utility; 

(2) the accuracy of VBA’s estimate of the 

burden of the proposed collection of 

information; (3) ways to enhance the 

quality, utility, and clarity of the 

information to be collected; and (4) 

ways to minimize the burden of the 

collection of information on 

respondents, including through the use 

of automated collection techniques or 

the use of other forms of information 

technology. 

Authority: Public Law 104–13; 44 

U.S.C. 3501–3521. 

Title: Description of Materials, VA 

Form 26–1852. 

OMB Control Number: 2900–0788. 

Type of Review: Extension of a 

currently approved collection. 

Abstract: VA Form 26–1852 is 

completed by builders in Specially 

Adapted Housing (SAH) projects 

involving construction as authorized 

under Title 38, U.S.C., section 2101 (a), 

section 2101 (b), and the Temporary 

Residence Adaptations (TRA) grant 

under Title 38, U.S.C., section 2102A. 

This form is also completed by builders 

who propose to construct homes to be 

purchased by veterans using their VA 

home loan benefit as granted in Title 38 

U.S.C., section 3710(a)(1). SAH field 

staff review the data furnished on the 

form for completeness and it is essential 

to determine the acceptability of the 

construction materials to be used. In 

cases of new home construction, a 

technically qualified individual, not VA 

staff, is required to review the list of 

materials and certify they meet or 

exceed general residential construction 

material requirements, as specified by 

the International Residential Code and 

residential building codes adopted by 

local building authorities, and are in 

substantial conformity with VA 

Minimum Property requirements. 

Affected Public: Private Sector. 

Estimated Annual Burden: 9,518 

hours. 

Estimated Average Burden per 

Respondent: 30 minutes. 

Frequency of Response: One-time. 

Estimated Number of Respondents: 

16,950 per year and for SAH cases it is 

2,086 per year. 

By direction of the Secretary: 

Danny S. Green, 

VA PRA Clearance Officer, Office of Quality, 

Performance and Risk, Department of 

Veterans Affairs. 

[FR Doc. 2021–00942 Filed 1–15–21; 8:45 am] 

BILLING CODE 8320–01–P 


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