Change Requests

What is an ICR?

An Information Collection Request (ICR) is a federal agency's request for approval from the Office of Management and Budget (OMB) to collect information from the public. Under the Paperwork Reduction Act (PRA), agencies must justify why the information is needed and how it will be used.

When are they submitted?

Federal agencies are required to submit an ICR whenever they create, renew, modify an information collection. Each ICR includes a description of the collection, supporting materials and documentation (such as forms, surveys, or scripts), and proof that the agency has met the requirements of the PRA.

The ICR is submitted to the The Office of Information and Regulatory Affairs (OIRA) within OMB for review and approval. OIRA grants approval for a maximum of three years, after which the collection must be renewed through a new ICR submission.

Where to find an ICR?

ICRs are publicly available on RegInfo.gov, and additional guidance can be found in the FAQs.

Note: Presidential Action influences are notated for ICRs received between January 20, 2025 and July 19, 2025.

Showing 25 of 580 results

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Title
Reference Number
OMB Control Number
Agency
Received
Concluded
Action
Status
Request Type
Presidential Action

Title:

National Technical Information Service (NTIS) Limited Access Death Master File Accredited Conformity Assessment Body Application for Firewalled Status

Reference Number:

Omb Control Number:

0692-0015

Agency:

DOC/NTIS

Received:

2023-03-16

Concluded:

2023-04-19

Action:

Approved without change

Status:

Active

Request Type:

Extension without change of a currently approved collection
National Technical Information Service (NTIS) Limited Access Death Master File Accredited Conformity Assessment Body Application for Firewalled Status

Key Information

Abstract

The National Technical Information Service (NTIS) Limited Access Death Master File Accredited Conformity Assessment Body Application for Firewalled Status (Firewalled Status Application Form) is used to collect information related to the implementation of Section 203 of the Bipartisan Budget Act of 2013 (Pub. L. 113-67) (Act). Section 203 of the Act prohibits disclosure of Limited Access Death Master File (Limited Access DMF) information during the three-calendar-year period following death unless the person requesting the information has been certified under a program established by the Secretary of Commerce. The Act directs the Secretary of Commerce to establish a certification program for such access to the Limited Access DMF. The Secretary of Commerce delegated the authority to carry out the DMF certification program to the Director, NTIS.

Federal Register Notices

60-Day FRN
30-Day FRN

Presidential Action:

-

Title:

Application to Determine Returning Resident Status

Reference Number:

Omb Control Number:

1405-0091

Agency:

STATE/AFA

Received:

2023-02-13

Concluded:

2023-05-03

Action:

Approved without change

Status:

Active

Request Type:

Extension without change of a currently approved collection
Application to Determine Returning Resident Status

Key Information

Abstract

Form DS-117 is used by consular officers to determine the eligibility of an alien applicant for special immigrant status as an returning resident because he or she remained out of the United States for more than one year because of circumstances outside of his or her control.

Federal Register Notices

60-Day FRN
30-Day FRN

Authorizing Statutes

8 USC 1101

Presidential Action:

-

Title:

COLAs Online Access Request

Reference Number:

Omb Control Number:

1513-0111

Agency:

TREAS/TTB

Received:

2023-03-31

Concluded:

2023-05-18

Action:

Approved without change

Status:

Active

Request Type:

Extension without change of a currently approved collection
COLAs Online Access Request

Key Information

Abstract

To provide consumers with adequate information as to the identity of alcohol beverages and prohibit consumer deception, the Federal Alcohol Administration Act (FAA Act) at 26 U.S.C. 205, and the related Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations in 27 CFR chapter I require alcohol beverage bottlers and importers to apply for Certificates of Label Approval (COLAs) for such products introduced into interstate commerce or released from customs custody. Additionally, those regulations require domestic bottlers of distilled spirits and wines to apply for COLA exemptions for certain products sold only in intra-State commerce and require domestic bottlers and importers of distilled spirits to apply for approval of distinctive bottles. The vast majority of bottlers and importers complete and submit such applications electronically using TTB’s web-based COLAs Online system. Specific to this information collection, to protect TTB computer systems from cyber threats and misuse, persons desiring to use COLAs Online must first submit and receive TTB approval of a COLAs Online Access Request. The collected information identifies the COLAs Online access applicant and confirms their authority to act on behalf of a specific alcohol beverage industry member. Applicants submit COLAs Online access requests electronically using the COLAs Online User Registration function or its paper equivalent, TTB F 5013.2, COLAs Online Access Request.

Federal Register Notices

60-Day FRN
30-Day FRN

Authorizing Statutes

27 USC 205(e)

Presidential Action:

-

Title:

Letterhead Applications and Notices Relating to Denatured Spirits (TTB REC 5150/2)

Reference Number:

Omb Control Number:

1513-0061

Agency:

TREAS/TTB

Received:

2023-03-31

Concluded:

2023-05-18

Action:

Approved without change

Status:

Active

Request Type:

Extension without change of a currently approved collection
Letterhead Applications and Notices Relating to Denatured Spirits (TTB REC 5150/2)

Key Information

Abstract

Under the Internal Revenue Code (IRC) at 26 U.S.C. 5214, denatured spirits (alcohol to which denaturants have been added to render it unfit for beverage purposes) may be withdrawn from distilled spirits plants free of tax for nonbeverage industrial purposes in the manufacture of certain personal and household products. Since it is possible to recover potable alcohol from denatured spirits and articles made with denatured spirits, the IRC at 26 U.S.C. 5271–5275 sets forth provisions regarding such spirits and articles. Under those IRC authorities, the TTB regulations in 27 CFR Part 20, Distribution and Use of Denatured Alcohol and Rum, require specially denatured spirits (SDS) dealers and nonbeverage product manufacturers that use or recover SDS to apply for and obtain a permit. Those part 20 regulations also require such permit holders, and non-permit holders that traffic in large quantities of completely denatured spirits (CDS), to submit letterhead applications or notices to TTB regarding certain changes to their permit information, use of alternate methods and emergency variations, adoption or use of certain formulas, losses in transit, and other specified matters. The collected information is necessary to implement the IRC's statutory provisions regarding denatured spirits and protect the revenue.

Federal Register Notices

60-Day FRN
30-Day FRN

Authorizing Statutes

26 USC 5271 - 5275

Presidential Action:

-

Title:

Distilled Spirits Plants - Transaction and Supporting Records (TTB REC 5110/05)

Reference Number:

Omb Control Number:

1513-0056

Agency:

TREAS/TTB

Received:

2023-03-31

Concluded:

2023-05-18

Action:

Approved without change

Status:

Active

Request Type:

Extension without change of a currently approved collection
Distilled Spirits Plants - Transaction and Supporting Records (TTB REC 5110/05)

Key Information

Abstract

In general, the Internal Revenue Code (IRC) at 26 U.S.C. 5001 imposes Federal alcohol excise tax on distilled spirits produced or imported into the United States. To protect that revenue, the IRC at 26 U.S.C. 5207 requires distilled spirits plant (DSP) proprietors to maintain records and provide reports related to their production, storage, denaturing, and processing activities as the Secretary prescribes by regulation. Under those IRC authorities, the Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations in 27 CFR parts 19, 26, 27, and 28 require DSP proprietors to keep certain usual and customary transaction and supporting records that are common to their distilled spirits production, storage, denaturing, and processing activities. Proprietors use the common transaction and supporting records required under this information collection approval, along with records that are unique to each DSP activity, which are required under other information collection approvals, to document the data provided on their monthly DSP production, storage, denaturing, and processing operations reports. TTB personnel may examine the DSP transaction and supporting records required under this collection to verify the data provided by DSP proprietors in those operations reports and to determine the Federal excise tax liabilities of those proprietors. As such, this information collection is necessary to protect the revenue.

Federal Register Notices

60-Day FRN
30-Day FRN

Authorizing Statutes

26 USC 5207

Presidential Action:

-

Title:

TD 8649, Netting Rule for Certain Conversion Transactions

Reference Number:

Omb Control Number:

1545-1452

Agency:

TREAS/IRS

Received:

2023-02-28

Concluded:

2023-05-12

Action:

Approved without change

Status:

Active

Request Type:

Extension without change of a currently approved collection
TD 8649, Netting Rule for Certain Conversion Transactions

Key Information

Abstract

Internal Revenue Code (IRC) section 1258 recharacterizes capital gains from conversion transactions as ordinary income to the extent of the time value element. Treasury Regulations section 1.1258-1 provides that certain gains and losses may be netted for purposes of determining the amount of gain recharacterized. To be eligible for netting relief, the taxpayer must identify on its books and records all the positions that are part of the conversion transaction before the close of the day on which the positions become part of the conversion transaction.

Federal Register Notices

60-Day FRN
30-Day FRN

Authorizing Statutes

26 USC 1258

Presidential Action:

-

Title:

Rule 17a-22, Supplemental Material of Registered Clearing Agencies

Reference Number:

Omb Control Number:

3235-0196

Agency:

SEC

Received:

2025-06-12

Concluded:

2025-07-29

Action:

Approved without change

Status:

Active

Request Type:

Revision of a currently approved collection
Rule 17a-22, Supplemental Material of Registered Clearing Agencies

Key Information

Abstract

Registered clearing agencies must send the Commission copies of materials the clearing agency distributes or makes generally available to its participants and other business contacts. Rule 17a-22 (17 CFR 240.17a-22) enables the Commission to stay informed about the clearing agency's activities and enhances the Commission's monitoring of the clearing agency's compliance with the Securities Exchange Act of 1934 and applicable regulations. 2025 PARTIAL REVISION: The Commission has amended Rule 17a-22 to: (i) replace the requirement to file supplementary materials with the Commission or an ARA in paper form with a requirement to post such materials on the clearing agency's internet website; and (ii) reduce the timeframe for compliance with the rule from 10 days to 2 business days for the posting requirement. Rule 17a-22 enables the Commission's monitoring of the clearing agency's compliance with the Securities Exchange Act of 1934 and applicable regulations. The Commission does not estimate that there would be any changes in the burdens as a result of these amendments.

Federal Register Notices

60-Day FRN

Authorizing Statutes

15 USC 78q-1

Presidential Action:

-

Title:

Application for Special Buyer Credit Limit (SBCL) Under Multi- Buyer Export Credit Insurance Policies

Reference Number:

Omb Control Number:

3048-0015

Agency:

EXIMBANK

Received:

2023-02-27

Concluded:

2023-05-08

Action:

Approved without change

Status:

Active

Request Type:

Revision of a currently approved collection
Application for Special Buyer Credit Limit (SBCL) Under Multi- Buyer Export Credit Insurance Policies

Key Information

Abstract

The application provides information on the participants involved in the export of US goods and services, requiring insurance. The information is necessary to determine compliance with legislative mandates regarding the program including evaluation of credit worthiness to facilitate the determination of a reasonable assurance of repayment.

Federal Register Notices

60-Day FRN
30-Day FRN

Authorizing Statutes

12 USC 635

Presidential Action:

-

Title:

Registration of Mortgage Loan Originators

Reference Number:

Omb Control Number:

3133-0181

Agency:

NCUA

Received:

2023-03-28

Concluded:

2023-05-02

Action:

Approved without change

Status:

Active

Request Type:

Revision of a currently approved collection
Registration of Mortgage Loan Originators

Key Information

Abstract

The S.A.F.E. Act (12 U.S.C. 5101-5116) requires an employee of an institution regulated by a Federal banking agency who engages in the business of a residential mortgage loan originator to register with the Nationwide Mortgage Licensing System and Registry and obtain a unique identifier. Under CFPB regulations at 12 CFR part 1007, agency-regulated institutions must require their employees who act as residential mortgage loan originators to comply with the requirements to register and obtain a unique identifier and adopt and follow written policies and procedures.

Federal Register Notices

60-Day FRN
30-Day FRN

Authorizing Statutes

Pub.L. 110 - 289 1501-1517, 122 Stat. 2654

Presidential Action:

-

Title:

Mergers of Federally-Insured Credit Unions; Voluntary Termination or Conversion of Insured Status, 12 CFR 708b

Reference Number:

Omb Control Number:

3133-0024

Agency:

NCUA

Received:

2023-03-28

Concluded:

2023-05-02

Action:

Approved without change

Status:

Active

Request Type:

Revision of a currently approved collection
Mergers of Federally-Insured Credit Unions; Voluntary Termination or Conversion of Insured Status, 12 CFR 708b

Key Information

Abstract

The Federal Credit Union Act requires written approval of the NCUA Board before one or more federally-insured credit unions merge or before a federally-insured credit union converts to nonfederal (private) share insurance or terminates federal share insurance and authorizes the NCUA Board to prescribe rules regarding mergers of federally-insured credit unions and changes in insured status. Part 708b of NCUA’s rules sets forth the procedural and disclosure requirements for mergers of federally-insured credit unions, conversions from federal share insurance to nonfederal insurance, and federal share insurance terminations.

Federal Register Notices

60-Day FRN
30-Day FRN

Authorizing Statutes

12 USC 1766(a)
12 USC 1785(b) and (c)
12 USC 1786(a), (c), and (d)
12 USC 1789(a)
12 USC 1752(7)

Presidential Action:

-

Title:

Entity List and Unverified List Requests

Reference Number:

Omb Control Number:

0694-0134

Agency:

DOC/BIS

Received:

2023-04-03

Concluded:

2023-05-23

Action:

Approved with change

Status:

Active

Request Type:

Extension without change of a currently approved collection
Entity List and Unverified List Requests

Key Information

Abstract

This collection is needed to provide a designated procedure for persons or organizations listed on the Entity List to request removal or modification of the entry that affects them. The Entity List appears at (15 CFR Part 744, Supp. No.1). It is used to inform the public of certain parties whose presence in a transaction that is subject to the Export Administration Regulations (15 CfR 730 – 799) requires a license from the Bureau of Industry and Security (BIS).

Federal Register Notices

60-Day FRN
30-Day FRN

Authorizing Statutes

Pub.L. 96 - 72 15
Pub.L. 95 - 223 203

Presidential Action:

-

Title:

Expanded Food and Nutrition Education Program (EFNEP)

Reference Number:

Omb Control Number:

0524-0044

Agency:

USDA/NIFA

Received:

2023-03-08

Concluded:

2023-05-09

Action:

Approved with change

Status:

Active

Request Type:

Revision of a currently approved collection
Expanded Food and Nutrition Education Program (EFNEP)

Key Information

Abstract

The general purpose of the Nutrition Education Evaluation and Reporting System (NEERS) is to provide the data needed to assure the quality of the educational program and to provide diagnostic assessments of participant needs and summarize data for state and national assessment of the program's impact.

Federal Register Notices

60-Day FRN
30-Day FRN

Authorizing Statutes

Pub.L. 612 - 331 7116

Presidential Action:

-

Title:

Borlaug Fellowship Program

Reference Number:

Omb Control Number:

0551-0052

Agency:

USDA/FAS

Received:

2023-03-27

Concluded:

2023-05-03

Action:

Approved with change

Status:

Active

Request Type:

Existing collection in use without an OMB Control Number
Borlaug Fellowship Program

Key Information

Abstract

The Borlaug International Agricultural Science and Technology Fellowship Program promotes agricultural productivity, food security, trade, and economic growth by providing training and collaborative research opportunities to early and mid-career scientists, researchers, or policymakers from developing and middle-income countries.

Federal Register Notices

60-Day FRN
30-Day FRN

Authorizing Statutes

7 USC 3319j

Presidential Action:

-

Title:

Certificate of Quota Eligibility (CQE) to Enter Sugar into the United States

Reference Number:

Omb Control Number:

0551-0014

Agency:

USDA/FAS

Received:

2023-03-27

Concluded:

2023-05-01

Action:

Approved without change

Status:

Active

Request Type:

Revision of a currently approved collection
Certificate of Quota Eligibility (CQE) to Enter Sugar into the United States

Key Information

Abstract

Imports of raw cane sugar are subject to a tariff-rate import quota (TRQ) that is allocated on a country-by-country basis to foreign countries or areas. A U.S. certificate for quota eligibility (CQE) issued by USDA and authenticated by a certifying authority in the foreign country permits entry of raw cane sugar under the TRQ. Officers of Customs and Border Protection (CBP) verify that CQEs accompany all shipments of TRQ raw cane sugar.

Federal Register Notices

60-Day FRN
30-Day FRN

Authorizing Statutes

19 USC 3601

Presidential Action:

-

Title:

Dividends and Distributions

Reference Number:

Omb Control Number:

1545-0110

Agency:

TREAS/IRS

Received:

2023-02-28

Concluded:

2023-05-12

Action:

Approved without change

Status:

Active

Request Type:

Extension without change of a currently approved collection
Dividends and Distributions

Key Information

Abstract

The Form 1099-DIV is used by the IRS to insure that dividends are properly reported as required by Code section 6042 and that liquidation distributions are correctly reported as required by Code section 6043, and to determine whether payees are correctly reporting their income.

Federal Register Notices

60-Day FRN
30-Day FRN

Authorizing Statutes

26 USC 6043
26 USC 6042

Presidential Action:

-

Title:

Army Military Auxiliary Radio System (MARS) Application

Reference Number:

Omb Control Number:

0702-0140

Agency:

DOD/DOA

Received:

2023-03-27

Concluded:

2023-05-01

Action:

Approved without change

Status:

Active

Request Type:

Revision of a currently approved collection
Army Military Auxiliary Radio System (MARS) Application

Key Information

Abstract

Army Military Auxiliary Radio System (MARS), provides contingency communications support to the Army and Department of Defense. Membership in Army MARS is voluntary and open to all FCC licenses amateur radio operators. In order to join, an individual must submit an application to join. The applicant is requested to provide basic information so their membership can be tracked in the membership database for the purpose of headquarters knowing who are members of MARS.

Federal Register Notices

60-Day FRN
30-Day FRN

Authorizing Statutes

10 USC 3013

Presidential Action:

-

Title:

Joint Civilian Orientation Conference Program (JCOC) Eligibility of Nominators and Candidates

Reference Number:

Omb Control Number:

0704-0562

Agency:

DOD/DODDEP

Received:

2023-03-28

Concluded:

2023-05-01

Action:

Approved without change

Status:

Active

Request Type:

Extension without change of a currently approved collection
Joint Civilian Orientation Conference Program (JCOC) Eligibility of Nominators and Candidates

Key Information

Abstract

The information collection requirement is necessary to administer the JCOC Program; to verify the eligibility of nominators and candidates; and to select nominated individuals for participation in JCOC.

Federal Register Notices

60-Day FRN
30-Day FRN

Authorizing Statutes

10 USC 113

Presidential Action:

-

Title:

Department of Defense Education Activity (DoDEA) Student Registration and Sure Start Registration

Reference Number:

Omb Control Number:

0704-0495

Agency:

DOD/DODDEP

Received:

2023-04-11

Concluded:

2023-05-16

Action:

Approved with change

Status:

Active

Request Type:

Extension without change of a currently approved collection
Department of Defense Education Activity (DoDEA) Student Registration and Sure Start Registration

Key Information

Abstract

DoDEA is mandated by 10 U.S.C. 2164 and 20 U.S.C. 921-930 to educate authorized dependents of DoD military and civilian sponsors. It also enrolls dependents of other federal employees and certain foreign nationals. DoDEA collects information to determine student enrollment eligibility to attend DoDEA schools, determine tuition, protect student health and safety in the event of emergencies, and enable schools to operate and manage a global school system.

Federal Register Notices

60-Day FRN
30-Day FRN

Authorizing Statutes

20 USC 931
20 USC 932
10 USC 2164

Presidential Action:

-

Title:

Application for Department of Defense Impact Aid for Children with Severe Disabilities

Reference Number:

Omb Control Number:

0704-0425

Agency:

DOD/DODDEP

Received:

2023-04-12

Concluded:

2023-05-16

Action:

Approved without change

Status:

Active

Request Type:

Revision of a currently approved collection
Application for Department of Defense Impact Aid for Children with Severe Disabilities

Key Information

Abstract

Department of Defense funds are authorized for local educational agencies (LEAs) that educate military dependent students with severe disabilities and meet certain criteria. The application will be requested of LEAs that educate military dependent students to determine if they meet the criteria to receive additional funds from the Department of Defense due to the high special education cost of the military dependent students with severe disabilities that they serve.

Federal Register Notices

60-Day FRN
30-Day FRN

Authorizing Statutes

20 USC 7703a
Pub.L. 106 - 398 363
Pub.L. 447 - 92 572

Presidential Action:

-

Title:

Vessel Operation Reporting

Reference Number:

Omb Control Number:

0710-0006

Agency:

DOD/COE

Received:

2023-03-27

Concluded:

2023-05-31

Action:

Approved without change

Status:

Active

Request Type:

Revision of a currently approved collection
Vessel Operation Reporting

Key Information

Abstract

The Corps of Engineers uses ENG Forms 3925, 3925B, 3925C, and 3925P as the basic instruments to collect waterborne commerce statistics. These dta, collected from vessel opeating companies, constitute the sole source for domestic vessel movements to freight and passengers on U.S. navigable waterways and harbors; are essential to plans for maintaining U.S. navigable waterways; and are critical to enforcing the "Harbor Maintenance Tax" authorized under Section 1402 of PL 99-662.

Federal Register Notices

60-Day FRN
30-Day FRN

Authorizing Statutes

33 USC 555

Presidential Action:

-

Title:

Application to Participate in the Income Verification Express Service (IVES) Program

Reference Number:

Omb Control Number:

1545-2032

Agency:

TREAS/IRS

Received:

2023-02-28

Concluded:

2023-05-12

Action:

Approved without change

Status:

Active

Request Type:

Extension without change of a currently approved collection
Application to Participate in the Income Verification Express Service (IVES) Program

Key Information

Abstract

Form 13803, Application to Participate in the Income Verification Express Service (IVES) Program, is used to submit the required information necessary to complete the e-services enrollment process for IVES users and to identify delegates receiving transcripts on behalf of the principle account user.

Federal Register Notices

60-Day FRN
30-Day FRN

Authorizing Statutes

26 USC 6109
26 USC 6103(c)

Presidential Action:

-

Title:

Testing Communications On Medical Devices and Radiation-Emitting Products

Reference Number:

Omb Control Number:

0910-0678

Agency:

HHS/FDA

Received:

2023-03-30

Concluded:

2023-05-01

Action:

Approved without change

Status:

Active

Request Type:

Revision of a currently approved collection
Testing Communications On Medical Devices and Radiation-Emitting Products

Key Information

Abstract

This generic ICR collects information through a variety of research methods for developing and testing communications involving medical devices and radiation-emitting products that are regulated by FDA. The information will be used to assess the need for communications on specific topics and to assist in the development and modification of communication messages to promote public health and compliance with regulations.

Federal Register Notices

60-Day FRN
30-Day FRN

Authorizing Statutes

21 USC 393

Presidential Action:

-

Title:

[NCZEID] Project Firstline (PFL) Partner Reporting

Reference Number:

Omb Control Number:

0920-1401

Agency:

HHS/CDC

Received:

2023-03-03

Concluded:

2023-05-23

Action:

Approved without change

Status:

Active

Request Type:

New collection (Request for a new OMB Control Number)
[NCZEID] Project Firstline (PFL) Partner Reporting

Key Information

Abstract

The goal of this project is to collect performance/progress information from Project Firstline (PFL) national partner organizations to inform the development of tailored infection prevention and control (IPC) communications and training and resources designed for frontline healthcare personnel (HCP).

Federal Register Notices

60-Day FRN
30-Day FRN

Presidential Action:

-

Title:

[NCEH] Awardee Lead Profile Assessment (ALPA)

Reference Number:

Omb Control Number:

0920-1215

Agency:

HHS/CDC

Received:

2023-03-31

Concluded:

2023-05-11

Action:

Approved without change

Status:

Active

Request Type:

Revision of a currently approved collection
[NCEH] Awardee Lead Profile Assessment (ALPA)

Key Information

Abstract

The purpose of this annual assessment under the cooperative agreement is to identify: 1) jurisdictional legal frameworks governing CDC-funded childhood lead poisoning prevention programs in the United States and 2) strategies for implementing childhood lead poisoning prevention activities in the United States. Data will be collected annually from the project managers of funded lead poisoning prevention programs of state and local governments (or their bona fide fiscal agents).

Federal Register Notices

60-Day FRN
30-Day FRN

Authorizing Statutes

42 USC 241
42 USC 301A, 317A, and 317B
Pub.L. 114 - 322 2204

Presidential Action:

-

Title:

Form 1098-F - Fines, Penalties, and Other Amounts

Reference Number:

Omb Control Number:

1545-2284

Agency:

TREAS/IRS

Received:

2023-01-31

Concluded:

2023-05-16

Action:

Approved without change

Status:

Active

Request Type:

Extension without change of a currently approved collection
Form 1098-F - Fines, Penalties, and Other Amounts

Key Information

Abstract

Public Law 115-97, Tax Cuts and Jobs Act of 2017 (TCJA) amended Internal Revenue Code (IRC) section 162(f) regarding allowable deductions of fines, penalties, and other amounts paid to, or at the direction of, a government or governmental entity in relation to the violation of any law or the investigation or inquiry by such government or entity into the potential violation of any law. The TCJA also added IRC section 6050X, requiring the official of any government or entity described in IRC section 162(f)(5) to file an information return with respect to certain fines, penalties, and other amounts paid. Treasury Decision (TD) 9946 contains final regulations providing guidance on IRC sections 162(f) and 6050X. Treasury Regulations section 1.6050X-1 provides guidance on the information reporting requirements of IRC section 6050X and names Form 1098-F as the return to report the information. Form 1098-F is used to report the amounts paid as required by IRC section 6050X to the IRS and provide a statement to the payer.

Federal Register Notices

60-Day FRN
30-Day FRN

Authorizing Statutes

26 USC 162(f)
26 USC 6050X
Pub.L. 115 - 97 13306

Presidential Action:

-
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