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.

Full Inventory
Under Review
Presidential Action Driven

Showing 25 of 15658 results

CSV Download

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

Title:

Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b); Rev. Proc. 2010-19, Deemed Disposition By Canadian Emigrants Basis Adjustment

Reference Number:

202405-1545-006

Omb Control Number:

1545-1354

Agency:

TREAS/IRS

Received:

2024-07-31

Concluded:

2024-09-27

Action:

Approved without change

Status:

Active

Request Type:

Extension without change of a currently approved collection
Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b); Rev. Proc. 2010-19, Deemed Disposition By Canadian Emigrants Basis Adjustment

Key Information

Abstract

Revenue Procedure 2010-19 provides guidance for individuals who emigrate from Canada and wish to make an election for U.S. federal income tax purposes. Form 8833 is used by taxpayers to make the treaty-based return position disclosure required by section 6114. The form must also be used by dual-resident taxpayers to make the treaty-based return position disclosure required by Regulations section 301.7701(b)-7.

Federal Register Notices

60-Day FRN
View Notice
30-Day FRN
View Notice

Authorizing Statutes

26 USC 7701
View Law
26 USC 6114
View Law

Presidential Action:

-

Title:

Form 5498-QA -- ABLE Account Contribution Information / Form 1099-QA -- Distributions From ABLE Accounts

Reference Number:

202406-1545-002

Omb Control Number:

1545-2262

Agency:

TREAS/IRS

Received:

2024-07-31

Concluded:

2024-10-01

Action:

Approved without change

Status:

Active

Request Type:

Extension without change of a currently approved collection
Form 5498-QA -- ABLE Account Contribution Information / Form 1099-QA -- Distributions From ABLE Accounts

Key Information

Abstract

These forms are used to report the contributions of Achieving a Better Life Experience (ABLE) accounts under IRC 529A. Any State or its agency or instrumentality that establishes and maintains a qualified ABLE program must file a Form 1099-QA (Distributions From ABLE Accounts), and/or establishes and maintains a qualified ABLE program must file (for each ABLE account), a Form 5498-QA (ABLE Account Contribution Information) with the Internal Revenue Service. IRS uses the information to verify compliance with the reporting rules and to verify that the recipient has included the proper amount of income on his or her income tax return.

Federal Register Notices

60-Day FRN
View Notice
30-Day FRN
View Notice

Authorizing Statutes

26 USC 529A
View Law

Presidential Action:

-

Title:

Form 8329, Lender's Information Return for Mortgage Credit Certificates (MCCs); Form 8330, Issuer's Quarterly Information Return for Mortgage Credit Certificates (MCCs)

Reference Number:

202405-1545-007

Omb Control Number:

1545-0922

Agency:

TREAS/IRS

Received:

2024-07-31

Concluded:

2024-10-03

Action:

Approved without change

Status:

Active

Request Type:

Extension without change of a currently approved collection
Form 8329, Lender's Information Return for Mortgage Credit Certificates (MCCs); Form 8330, Issuer's Quarterly Information Return for Mortgage Credit Certificates (MCCs)

Key Information

Abstract

Mortgage Credit Certificates provide qualified holders of the certificates with a credit against income tax liability. In general, an Issuer elects to establish a mortgage credit certificate program in lieu of issuing qualified mortgage revenue bonds. Section 25 of the Code permits states and political subdivisions to elect to issue Mortgage Credit Certificates in lieu of qualified mortgage revenue bonds. Form 8329 is used by lending institutions and Form 8330 is used by state and local governments to report on mortgage credit certificates (MCCs) authorized under IRC Section 25. IRS matches the information supplied by lenders and issuers to ensure that the credit is computed properly.

Federal Register Notices

60-Day FRN
View Notice
30-Day FRN
View Notice

Authorizing Statutes

26 USC 25
View Law

Presidential Action:

-

Title:

Form 5309 - Application for Determination of Employee Stock Ownership Plan

Reference Number:

202404-1545-022

Omb Control Number:

1545-0284

Agency:

TREAS/IRS

Received:

2024-07-31

Concluded:

2024-09-20

Action:

Approved without change

Status:

Active

Request Type:

Extension without change of a currently approved collection
Form 5309 - Application for Determination of Employee Stock Ownership Plan

Key Information

Abstract

Form 5309 is used in conjunction with Form 5300 when applying for a determination letter as to a deferred compensation plan's qualification status under section 409 or 4975(e)(7) of the Internal Revenue Code. The information is used to determine whether the plan qualifies.

Federal Register Notices

60-Day FRN
View Notice
30-Day FRN
View Notice

Authorizing Statutes

26 USC 4975(e)(7)
View Law
26 USC 409
View Law

Presidential Action:

-

Title:

Rev. Proc. 99-21, Disability Suspension

Reference Number:

202406-1545-003

Omb Control Number:

1545-1649

Agency:

TREAS/IRS

Received:

2024-07-31

Concluded:

2024-09-27

Action:

Approved without change

Status:

Active

Request Type:

Extension without change of a currently approved collection
Rev. Proc. 99-21, Disability Suspension

Key Information

Abstract

The information is needed to establish a claim that a taxpayer was financially disabled for purposes of section 6511(h) of the Internal Revenue Code (which was added by section 3203 of the Internal Revenue Service Restructuring and Reform Act of 1998). Under section 6511(h), the statute of limitations on claims for credit or refund is suspended for any period of an individual taxpayer's life during which the taxpayer is unable to manage his or her financial affairs because of a medically determinable mental or physical impairment, if the impairment can be expected to result in death, or has lasted (or can be expected to last) for a continuous period of not less than 12 months. Section 6511(h)(2)(A) requires that proof of the taxpayer's financial disability be furnished to the Internal Revenue Service.

Federal Register Notices

60-Day FRN
View Notice
30-Day FRN
View Notice

Authorizing Statutes

26 USC 6511(h)
View Law

Presidential Action:

-

Title:

PTIN Supplemental Application For U.S. Citizens Without a Social Security Number Due To Conscientious Religious Objection

Reference Number:

202406-1545-012

Omb Control Number:

1545-2188

Agency:

TREAS/IRS

Received:

2024-07-31

Concluded:

2024-09-27

Action:

Approved without change

Status:

Active

Request Type:

Extension without change of a currently approved collection
PTIN Supplemental Application For U.S. Citizens Without a Social Security Number Due To Conscientious Religious Objection

Key Information

Abstract

Form 8945 is used by U. S. citizens who are members of certain recognized religious groups that want to prepare tax returns for compensation. Most individuals applying for a Preparer Tax Identification Number (PTIN) will have a social security number, which will be used to help establish their identity. However, there exists a population of U.S. residents that are religious objectors and do not have social security numbers. Form 8945 was created to assist that population in establishing their identity while applying for a PTIN.

Federal Register Notices

60-Day FRN
View Notice
30-Day FRN
View Notice

Authorizing Statutes

26 USC 6109
View Law

Presidential Action:

-

Title:

[Medicaid] Home & Community Based Waiver Requests and Supporting Regulations; 42 CFR 440.180 and 441.300 - 441.310 (CMS-8003)

Reference Number:

202407-0938-020

Omb Control Number:

0938-0449

Agency:

HHS/CMS

Received:

2024-07-31

Concluded:

2024-08-05

Action:

Approved without change

Status:

Active

Request Type:

No material or nonsubstantive change to a currently approved collection
[Medicaid] Home & Community Based Waiver Requests and Supporting Regulations; 42 CFR 440.180 and 441.300 - 441.310 (CMS-8003)

Key Information

Abstract

Under a Secretarial waiver, States may offer a wide array of home and community-based services to individuals who would otherwise require institutionalization. States requesting a waiver must provide certain assurances, documentation and cost & utilization estimates which are reviewed, approved and maintained for the purpose of identifying/verifying States' compliance with such statutory and regulatory requirements.

Federal Register Notices

60-Day FRN
View Notice
30-Day FRN
View Notice

Authorizing Statutes

Pub.L. 97 - 35 2176
View Law

Presidential Action:

-

Title:

Form 8804-C - Certificate of Partner-Level Items to Reduce Section 1446 Withholding

Reference Number:

202404-1545-019

Omb Control Number:

1545-1934

Agency:

TREAS/IRS

Received:

2024-07-31

Concluded:

2024-09-27

Action:

Approved without change

Status:

Active

Request Type:

Extension without change of a currently approved collection
Form 8804-C - Certificate of Partner-Level Items to Reduce Section 1446 Withholding

Key Information

Abstract

These previously approved regulations implement withholding regime on partnerships conducting business in the United States that have foreign partners. Such partners are required to pay withholding tax in installments on each foreign partner's allocable share of the partnership's U.S. Business taxable income. Special rules for publicly traded partnerships such that these partnerships pay withholding tax on distributions to foreign partners. Form 8804-C is used by a foreign partner who chooses to provide to a partnership a certification under Regulations section 1.1446-6 to reduce or eliminate the partnership's withholding tax obligation under section 1446 (1446 tax) on the partner's allocable share of effectively connected taxable income (ECTI) from the partnership.

Federal Register Notices

60-Day FRN
View Notice
30-Day FRN
View Notice

Authorizing Statutes

26 USC 1446
View Law

Presidential Action:

-

Title:

Limited Payability Claim Against the United States For Proceeds of an Internal Revenue Refund Check

Reference Number:

202405-1545-002

Omb Control Number:

1545-2024

Agency:

TREAS/IRS

Received:

2024-07-31

Concluded:

2024-09-27

Action:

Approved without change

Status:

Active

Request Type:

Extension without change of a currently approved collection
Limited Payability Claim Against the United States For Proceeds of an Internal Revenue Refund Check

Key Information

Abstract

This request covers the collection of information on Form 13818, Limited Payability Claim Against the United States for the Proceeds of an Internal Revenue Refund Check. This form is sent to the payee (taxpayer) after they have requested a payment trace and started an inquiry using Form 3911 (Approved under OMB# 1545-1384) on a lost or stolen tax refund check and it is discovered that the original check has been cashed. This form is provided along with a copy of the deposited check and requests information necessary for the IRS to evaluate the validity of a lost/stolen check claim and investigate potential fraud in the cashing of the original check.

Federal Register Notices

60-Day FRN
View Notice
30-Day FRN
View Notice

Authorizing Statutes

31 USC 3328(a)
View Law

Presidential Action:

-

Title:

TD 8096 - Product Liability Losses and Accumulations for Product Liability Losses

Reference Number:

202405-1545-001

Omb Control Number:

1545-0863

Agency:

TREAS/IRS

Received:

2024-07-31

Concluded:

2024-09-27

Action:

Approved without change

Status:

Active

Request Type:

Extension without change of a currently approved collection
TD 8096 - Product Liability Losses and Accumulations for Product Liability Losses

Key Information

Abstract

Generally, a taxpayer who sustains a product liability loss must carry the loss back 10 years. However, a taxpayer may elect to have such loss treated as a regular net operating loss under section 172. If desired, such election is made by attaching a statement to the tax return. This statement will enable the IRS to monitor compliance with the statutory requirements.

Federal Register Notices

60-Day FRN
View Notice
30-Day FRN
View Notice

Authorizing Statutes

26 USC 172
View Law

Presidential Action:

-

Title:

30 CFR Parts 816 and 817 - Permanent Program Performance Standards - Surface and Underground Mining Activities

Reference Number:

202309-1029-003

Omb Control Number:

1029-0047

Agency:

DOI/OSMRE

Received:

2024-07-31

Concluded:

2024-10-29

Action:

Approved without change

Status:

Active

Request Type:

Extension without change of a currently approved collection
30 CFR Parts 816 and 817 - Permanent Program Performance Standards - Surface and Underground Mining Activities

Key Information

Abstract

Sections 515 and 516 of the Surface Mining Control and Reclamation Act of 1977 provide that permittees conducting coal mining operations shall meet all applicable performance standards of the Act. The information collected is used by the regulatory authority in monitoring and inspecting surface coal mining activities to ensure that they are conducted in compliance with the requirements of the Act.

Federal Register Notices

60-Day FRN
View Notice
30-Day FRN
View Notice

Authorizing Statutes

30 USC 1201 et. seq.
View Law

Presidential Action:

-

Title:

Information Reporting Requirements Under Code Sec. 6039

Reference Number:

202405-1545-003

Omb Control Number:

1545-2129

Agency:

TREAS/IRS

Received:

2024-07-31

Concluded:

2024-09-27

Action:

Approved without change

Status:

Active

Request Type:

Extension without change of a currently approved collection
Information Reporting Requirements Under Code Sec. 6039

Key Information

Abstract

Form 3921 is a copy of the information return filed with the Internal Revenue Service by the corporation which transferred shares of stock to a recipient. Form 3922 is used by the corporation to record a transfer of the legal title of a share of stock acquired by the employee where the stock was acquired pursuant to the exercise of an option described in Internal Revenue Code section 423(c). Treasury Decision 9470 contains the final regulations relating to the return and information statement requirements under Internal Revenue Code section 6039. These regulations reflect changes to section 6039 made by section 403 of the Tax Relief and Health Care Act of 2006.

Federal Register Notices

60-Day FRN
View Notice
30-Day FRN
View Notice

Authorizing Statutes

Pub.L. 109 - 432 403
View Law
26 USC 6039
View Law

Presidential Action:

-

Title:

Placement and Transfer of Unaccompanied Children into ORR Care Provider Facilities

Reference Number:

202407-0970-012

Omb Control Number:

0970-0554

Agency:

HHS/ACF

Received:

2024-07-31

Concluded:

2024-08-01

Action:

Approved without change

Status:

Active

Request Type:

No material or nonsubstantive change to a currently approved collection
Placement and Transfer of Unaccompanied Children into ORR Care Provider Facilities

Key Information

Abstract

The Placement and Transfer of Unaccompanied Children into ORR Care Provider Facilities information collection contains 20 instruments that allow ORR to place unaccompanied children referred to ORR by federal agencies into care provider facilities and to transfer children within the ORR care provider network as required by the Homeland Security Act (6 U.S.C. 279) and the Trafficking Victims Protection Reauthorization Act of 2008 (8 U.S.C. 1232). ORR is proposing revisions to one form in this collection, the Foster Care Placement Memo (Form P-5). Care providers use the Foster Care Placement Memo (Form P-5) to ensure placement in a foster home that meets the child’s needs and continuity of services. See UC Policy Guide Section 1.2.6 ORR Long Term Foster Care for related policies. ORR has not yet been able to start using the currently approved version of Form P-5 due to an implementation delay of related foster care policy. The form contains elements related to the foster care policy revisions that are currently deliberative. ORR considered issuing a separate set of instructions to ignore elements of the form that cannot yet be implemented, but ultimately determined that this would be confusing for users. Instead, ORR is proposing revisions to Form P-5 that will remove elements specifically related to the as-of-yet unpublished policy guidance. ORR is also proposing additional revisions, unrelated to the unpublished policy guidance, that will improve the instrument’s clarity and effectiveness to better serve its purpose within the agency. Once the new policy is ready for publication, ORR will submit a non-substantive request to reverse the currently requested revisions that are related to the policy. This process will ensure that the necessary adjustments are made in a timely manner to align with the updated policy guidance.

Federal Register Notices

60-Day FRN
View Notice
30-Day FRN
View Notice

Authorizing Statutes

8 USC 1232
View Law
6 USC 279
View Law
Pub.L. 113 - 4 1101(c)
View Law

Presidential Action:

-

Title:

Treasury International Capital Form SLT, "Aggregate Holdings, Purchases and Sales, and Fair Value Changes of Long-Term Securities by U.S. and Foreign Residents"

Reference Number:

202407-1505-001

Omb Control Number:

1505-0235

Agency:

TREAS/DO

Received:

2024-07-31

Concluded:

2024-09-17

Action:

Approved without change

Status:

Active

Request Type:

Extension without change of a currently approved collection
Treasury International Capital Form SLT, "Aggregate Holdings, Purchases and Sales, and Fair Value Changes of Long-Term Securities by U.S. and Foreign Residents"

Key Information

Abstract

Form SLT is part of the Treasury International Capital (TIC) reporting system, which is required by law (22 U.S.C. § 286f; 22 U.S.C. § 3103; E.O. 10033; 31 C.F.R. Part 128) for the purpose of providing timely information on international capital movements. Form SLT is used to collect monthly data on cross-border ownership by U.S. and foreign residents of long-term securities, purchases and sales of long-term securities, and changes in fair value of long-term securities, for portfolio investment purposes. These data are used by the U.S. Government in the formulation of international and financial policies and for the preparation of the U.S. balance of payments accounts and the U.S. international investment position. Form SLT is filed by U.S.-resident custodians, U.S.-resident issuers of long-term securities, and U.S.-resident end-investors (including endowments, foundations, pension funds, mutual funds, and other investment managers/advisors/sponsors) in long-term foreign securities.

Federal Register Notices

60-Day FRN
View Notice
30-Day FRN
View Notice

Authorizing Statutes

22 USC 3103
View Law
22 USC 286f
View Law

Presidential Action:

-

Title:

Continuation Coverage Requirements Applicable to Group Health Plans

Reference Number:

202405-1545-023

Omb Control Number:

1545-1581

Agency:

TREAS/IRS

Received:

2024-07-31

Concluded:

2024-10-16

Action:

Approved without change

Status:

Active

Request Type:

Extension without change of a currently approved collection
Continuation Coverage Requirements Applicable to Group Health Plans

Key Information

Abstract

The previously approved regulations require group health plans to provide notices to individuals who are entitled to elect COBRA (The Consolidated Omnibus Budget Reconciliation Act of 1985) continuation coverage of their election rights. Individuals who wish to obtain the benefits provided under the statute are required to provide plans notices in the cases of divorce from the covered employee, a dependent child's ceasing to be dependent under the terms of the plan, and disability. Most plans will require that elections of COBRA continuation coverage be made in writing. In cases where qualified beneficiaries are short by an insignificant amount in a payment made to the plan, the regulations require the plan to notify the qualified beneficiary if the plan does not wish to treat the tendered payment as full payment. If a health care provider contacts a plan to confirm coverage of a qualified beneficiary, the regulations require that the plan disclose the qualified beneficiary's complete rights to coverage.

Federal Register Notices

60-Day FRN
View Notice
30-Day FRN
View Notice

Authorizing Statutes

26 USC 4980
View Law
26 USC 106
View Law

Presidential Action:

-

Title:

Payments From Qualified Education Programs (Under Sections 529 and 530)

Reference Number:

202405-1545-016

Omb Control Number:

1545-1760

Agency:

TREAS/IRS

Received:

2024-07-31

Concluded:

2024-09-20

Action:

Approved without change

Status:

Active

Request Type:

Extension without change of a currently approved collection
Payments From Qualified Education Programs (Under Sections 529 and 530)

Key Information

Abstract

Form 1099–Q, Payments From Qualified Education Programs (Under Sections 529 and 530), is used to report distributions from private and state qualified tuition programs as required under Internal Revenue Code sections 529 and 530. A Form 1099-Q is filed if you (a) are an officer or an employee, or the designee of an officer or employee, having control of a program established by a state or eligible educational institution; and (b) made a distribution from a qualified tuition program (QTP). A trustee of a Coverdell education savings account (ESA) must file Form 1099-Q to report distributions made from Coverdell ESAs. To lessen the burden for payers, Form 1099-Q was developed to report distributions from private and state qualified tuition programs. A copy of the Form 1099-Q must be furnished to the recipient.

Federal Register Notices

60-Day FRN
View Notice
30-Day FRN
View Notice

Authorizing Statutes

26 USC 530
View Law
26 USC 529
View Law

Presidential Action:

-

Title:

TD 9082, Guidance under Sections 897, 1445, and 6109 to require use of Taxpayer Identifying Numbers on Submission under the Section 897 and 1445; TD 9751, PATH Act Changes to Section 1445

Reference Number:

202405-1545-005

Omb Control Number:

1545-1797

Agency:

TREAS/IRS

Received:

2024-07-31

Concluded:

2024-09-27

Action:

Approved without change

Status:

Active

Request Type:

Extension without change of a currently approved collection
TD 9082, Guidance under Sections 897, 1445, and 6109 to require use of Taxpayer Identifying Numbers on Submission under the Section 897 and 1445; TD 9751, PATH Act Changes to Section 1445

Key Information

Abstract

This collection covers final and temporary regulations relating to the taxation of, and withholding on, foreign persons upon certain dispositions of, and distributions with respect to, United States real property interests (USRPIs).

Federal Register Notices

60-Day FRN
View Notice
30-Day FRN
View Notice

Authorizing Statutes

26 USC 897
View Law
26 USC 1445
View Law

Presidential Action:

-

Title:

Diesel Fuel and Kerosene Excise Tax; Dye Injection

Reference Number:

202405-1545-014

Omb Control Number:

1545-1418

Agency:

TREAS/IRS

Received:

2024-07-31

Concluded:

2024-11-27

Action:

Approved without change

Status:

Active

Request Type:

Extension without change of a currently approved collection
Diesel Fuel and Kerosene Excise Tax; Dye Injection

Key Information

Abstract

Regulation 48.4082-1(d) amends the Manufacturers and Retailers Excise Taxes Regulations to reflect changes made by the American Jobs Creation Action of 2004, Pub.L. 108-357 relating to the tax imposed under section 4082(a) on diesel fuel and kerosene. Any diesel fuel or kerosene that is destined for a nontaxable use must be indelibly dyed by mechanical injection. The regulations describe the requirements for each mechanical dye injection system in order to make that system tamper resistant. Applications for approval by the Commissioner must met the standards as prescribed by §§48.4082-1T and 48.4101-1T. Although § 48.4082-1T(d) requires mechanical injection of dye into diesel and kerosene, this is temporarily suspended by Notice 2005-80. The Notice lifted the requirement for mechanical injection. Section 6 of Notice provides, in part: (1)(i) Any means of dyeing by mechanical injection will be deemed to meet the mechanical injection requirements of § 4082(a) if the dyeing system includes measures to resist tampering that are consistent with customary business security practices. Thus, mechanical injection systems at a terminal are not required to meet the specific requirements of § 48.4082-1T(d) and no penalty will be imposed under § 6715A(a)(2) for a failure to meet those specific requirements. Because of this, there is currently no requirement in the regulations for pre-approval by the IRS to inject dye into exempt fuel. The statutory requirement remains codified until such time they are finalized or removed. Due to the temporary suspension, the burden has been adjusted to 1 hour as a placeholder until the requirement is reinstated.

Federal Register Notices

60-Day FRN
View Notice
30-Day FRN
View Notice

Authorizing Statutes

26 USC 4082
View Law
Pub.L. 108 - 357 118
View Law

Presidential Action:

-

Title:

T.D. 8537 - Carryover of Passive Activity Losses and Credits and At Risk Losses to Bankruptcy Estates of Individuals

Reference Number:

202406-1545-005

Omb Control Number:

1545-1375

Agency:

TREAS/IRS

Received:

2024-07-31

Concluded:

2024-09-27

Action:

Approved without change

Status:

Active

Request Type:

Extension without change of a currently approved collection
T.D. 8537 - Carryover of Passive Activity Losses and Credits and At Risk Losses to Bankruptcy Estates of Individuals

Key Information

Abstract

TD 8537, contains the final regulation that affect individual taxpayers who file bankruptcy petitions under chapter 7 or chapter 11 of title 11 of the United States Code and have passive activity losses and credits under section 469 or losses under section 465. Internal Revenue Code (IRC), Section 469 defines passive activity losses and the credit limits applicable to those passive activity losses. IRC Section 465 limits the losses that can be claimed for at-risk activities, and to ensure that loses claimed are valid. IRC Section 1398, provides guidance relating to the application of carryover of passive activity losses and “at risk” losses to the bankruptcy estates of individuals. The regulations were amended to designate additional attributes that pass from the debtor to the bankruptcy estate under section 1398(g) of the Internal Revenue Code and that, upon termination of the estate, pass from the bankruptcy estate to the debtor under section 1398(i).

Federal Register Notices

60-Day FRN
View Notice
30-Day FRN
View Notice

Authorizing Statutes

26 USC 469
View Law
26 USC 465
View Law
26 USC 1398
View Law

Presidential Action:

-

Title:

Sales of Business Property

Reference Number:

202406-1545-006

Omb Control Number:

1545-0184

Agency:

TREAS/IRS

Received:

2024-07-31

Concluded:

2024-09-27

Action:

Approved without change

Status:

Active

Request Type:

Extension without change of a currently approved collection
Sales of Business Property

Key Information

Abstract

Form 4797 is used to report the details of gains and losses from the sale, exchange, involuntary conversion (from other than casualty or theft loss), or disposition of the following: property used in your trade or business, depreciable or amortizable property, capital and non-capital (other than inventory) assets held in connection with the trade or business, or capital assets not reported on Schedule D. The form may also be used to compute the recapture amount under section 179 and 280F(b)(2) when the business use of the property decreases to 50 percent or below.

Federal Register Notices

60-Day FRN
View Notice
30-Day FRN
View Notice

Authorizing Statutes

26 USC 1252
View Law
26 USC 1231
View Law
26 USC 1254
View Law
26 USC 1245
View Law
26 USC 1250
View Law

Presidential Action:

-

Title:

Electronic Filing of Form W-4

Reference Number:

202404-1545-005

Omb Control Number:

1545-1435

Agency:

TREAS/IRS

Received:

2024-07-31

Concluded:

2024-10-01

Action:

Approved without change

Status:

Active

Request Type:

Extension without change of a currently approved collection
Electronic Filing of Form W-4

Key Information

Abstract

This document contains previously approved final regulations relating to Form W–4, Employee's Withholding Allowance Certificate. The final regulations authorize employers to establish electronic systems for use by employees in filing their Forms W–4. The regulations provide employers and employees with guidance necessary to comply with the law. The regulations affect employers that establish electronic systems and their employees.

Federal Register Notices

60-Day FRN
View Notice
30-Day FRN
View Notice

Authorizing Statutes

26 USC 3402
View Law
26 USC 6682
View Law

Presidential Action:

-

Title:

Alaska Region Crab Permits

Reference Number:

202407-0648-009

Omb Control Number:

0648-0514

Agency:

DOC/NOAA

Received:

2024-07-31

Concluded:

2024-08-21

Action:

Approved without change

Status:

Active

Request Type:

No material or nonsubstantive change to a currently approved collection
Alaska Region Crab Permits

Key Information

Abstract

The National Marine Fisheries Service (NMFS) requests OMB merge the 0648-0820 temporary information collection into approved information collection 0648-0514, Alaska Region Crab Permits. Due to the concurrent timing of the rulemaking for 0648-BM81 and the renewal of information collection 0648-0514, Alaska Region Crab Permits, a temporary collection was created for the rule-related collection. This request seeks to merge the new temporary collection (0648-0820) with 0648-0514 now that all actions have been resolved.

Federal Register Notices

60-Day FRN
View Notice
30-Day FRN
View Notice

Authorizing Statutes

Pub.L. 94 - 265 313(j)
View Law

Presidential Action:

-

Title:

Form 4219, Statement of Liability of Lender, Surety, or Other Person for Withholding Taxes

Reference Number:

202406-1545-007

Omb Control Number:

1545-2254

Agency:

TREAS/IRS

Received:

2024-07-31

Concluded:

2024-09-18

Action:

Approved without change

Status:

Active

Request Type:

Extension without change of a currently approved collection
Form 4219, Statement of Liability of Lender, Surety, or Other Person for Withholding Taxes

Key Information

Abstract

Third parties who directly pay another's payrolls can be held liable for the full amount of taxes required to be withheld but not paid to the Government (subject to the 25% limitation). IRC 3505 deals with persons who supply funds to an employer for the purpose of paying wages. The notification that a third party is paying or supplying wages will usually be made by filing of the Form 4219, Statement of Liability of Lender, Surety, or Other Person for Withholding Taxes. The Form 4219, Statement of Liability of Lender, Surety, or Other Person for Withholding Taxes, is to be submitted and associated with each employer and for every calendar quarter for which a liability under section 3505 is incurred.

Federal Register Notices

60-Day FRN
View Notice
30-Day FRN
View Notice

Authorizing Statutes

26 USC 3505
View Law

Presidential Action:

-

Title:

TD 8383 Disclosure of Tax Return Information for Purposes of Quality or Peer Reviews; Disclosure of Tax Return Informatiion due to Incapacity or Death of tax Return Preparer

Reference Number:

202406-1545-008

Omb Control Number:

1545-1209

Agency:

TREAS/IRS

Received:

2024-07-31

Concluded:

2024-09-18

Action:

Approved without change

Status:

Active

Request Type:

Extension without change of a currently approved collection
TD 8383 Disclosure of Tax Return Information for Purposes of Quality or Peer Reviews; Disclosure of Tax Return Informatiion due to Incapacity or Death of tax Return Preparer

Key Information

Abstract

Section 7216 of the Internal Revenue Code of 1986 authorizes the disclosure or use of information by tax return preparers for purposes of quality or peer reviews. Section 7216 authorizes the issuance of regulations for guidance in this matter. Section 301.7216-2(p) contain a requirement that tax return preparers being reviewed will maintain a record of the review, include the information reviewed and the identity of the persons conducting the review.

Federal Register Notices

60-Day FRN
View Notice
30-Day FRN
View Notice

Authorizing Statutes

26 USC 7216
View Law

Presidential Action:

-

Title:

Adjustments to Basis of Stock and Indebtedness to Shareholders of S Corporations and Treatment of Distributions by S Corporations to Shareholders

Reference Number:

202406-1545-004

Omb Control Number:

1545-1139

Agency:

TREAS/IRS

Received:

2024-07-31

Concluded:

2024-09-27

Action:

Approved without change

Status:

Active

Request Type:

Extension without change of a currently approved collection
Adjustments to Basis of Stock and Indebtedness to Shareholders of S Corporations and Treatment of Distributions by S Corporations to Shareholders

Key Information

Abstract

These previously approved regulations provide the procedures and the statements to be filed by S corporations for making the election provided under section 1368, and by shareholders who choose to reorder items that decrease their basis. Statements required to be filled will be used to verify that taxpayers are complying with the requirements imposed by Congress.

Federal Register Notices

60-Day FRN
View Notice
30-Day FRN
View Notice

Authorizing Statutes

26 USC 1367
View Law
26 USC 1368
View Law

Presidential Action:

-
Subscribe