[Federal Register Volume 85, Number 127 (Wednesday, July 1, 2020)]
[Notices]
[Pages 39686-39687]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2020-14169]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Form 2032
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice and request for comments.
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SUMMARY: 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 Contract Coverage
Under Title II of the Social Security Act.
[[Page 39687]]
DATES: Written comments should be received on or before August 31, 2020
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 and instructions should be directed to Martha R.
Brinson, at (202)317-5753, or at Internal Revenue Service, Room 6526,
1111 Constitution Avenue NW, Washington, DC 20224, or through the
internet at [email protected].
SUPPLEMENTARY INFORMATION: Title: Contract Coverage Under Title II of
the Social Security Act.
OMB Number: 1545-0137.
Form Number: 2032.
Abstract: U.S. citizens and resident aliens employed abroad by
foreign affiliates of American employers are exempt from social
security taxes. Under Internal Revenue Code section 3121(1), American
employers may file an agreement on Form 2032 to waive this exemption
and obtain social security coverage for U.S. citizens and resident
aliens employed abroad by their foreign affiliates. The American
employers can later file Form 2032 to cover additional foreign
affiliates as an amendment to their original agreement.
Current Actions: There are no changes being made to this form at
this time.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals or households, and business or other
for-profit organizations.
Estimated Number of Respondents: 26.
Estimated Time Per Respondent: 6 hrs.,4 mins.
Estimated Total Annual Burden Hours: 158.
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 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 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: June 26, 2020.
Martha R. Brinson,
Tax Analyst.
[FR Doc. 2020-14169 Filed 6-30-20; 8:45 am]
BILLING CODE 4830-01-P