IRS Invites Feedback on Form for Ditching U.S. Citizenship or Treaty Benefits
Published Date: 1/24/2025
Notice
Summary
The IRS wants your thoughts on Form W-8CE, which people use to tell payers they’ve given up U.S. citizenship or treaty benefits. This form helps make sure taxes are handled right. No changes are planned, but comments are open until March 25, 2025, so affected individuals can weigh in without any new costs or rules yet.
Analyzed Economic Effects
3 provisions identified: 2 benefits, 1 costs, 0 mixed.
You must give Form W-8CE to payer
If you renounce U.S. citizenship or waive treaty benefits, you must provide Form W-8CE to the payer so they can apply the proper tax treatment and so you can obtain any benefit tied to that status (Form W-8CE, OMB No. 1545-2138).
Form W-8CE creates time burden
Filing Form W-8CE is estimated to take 5 hours and 41 minutes per respondent. The IRS estimates 500 responses annually and an estimated total annual burden of 2,840 hours.
W-8CE information is treated as confidential
Information on Form W-8CE is handled as tax return information and is generally confidential under 26 U.S.C. 6103. The IRS also notes books or records related to the collection must be retained while they may be material for tax administration.
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