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.
Federal agencies are required to submit an ICR whenever they create, renew, or 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.
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 20 of 14581 results
Reference Number
|
Title
|
Agency
|
Received
|
Status
|
Request Type
|
Presidential Action
|
||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 202204-1545-013 | TD 8400 - Taxation of Gain or Loss from Certain Nonfunctional Currency Transactions (Section 988 Transactions) | TREAS/IRS | 2022-07-29 | Active | Extension without change of a currently approved collection
TD 8400 - Taxation of Gain or Loss from Certain Nonfunctional Currency Transactions (Section 988 Transactions)
Key Information
Authorizing Statutes
26 USC 988 (c)(1)(E) (View Law) 26 USC 988 (c)(1)(D) (View Law) 26 USC 988 (a)(1)(B) (View Law) 26 USC 988 (View Law) 26 USC 988 (d) (View Law) Abstract
Treasury Decision (TD) 8400 contains previously approved final regulations regarding the taxation of gain or loss from certain foreign currency transactions under Internal Revenue Code (IRC) section 988 and applies to taxpayers engaging in such transactions. Such gains and losses are characterized as ordinary income or loss. However, under IRC section 988(a)(1)(B), taxpayers may elect to characterize exchange gain or loss on certain transactions as capital gain or loss. Treasury Regulations section 1.988-3(b) provides the procedure for making the election. Under IRC section 988(c)(1)(D)(ii), taxpayers may elect to have regulated futures contracts and certain options (which generally are not subject to section 988) treated as section 988 transactions. Treasury Regulations sections 1.988-1(a)(7)(iii) and (iv) provide the procedure for making that election. Under IRC section 988(c)(1)(E)(iii), a qualified fund may elect out of section 988 with respect to certain financial transactions. Treasury Regulations section 1.988-1(a)(8)(iv) provides the procedure for making that election. Under IRC section 988(d), taxpayers may receive special treatment allowing integration with respect to certain borrowings and property if the transactions are properly identified. The identification rules are in Treasury Regulations sections 1.988-5(a)(8), 1.988-5(b)(3), and 1.988-5(c)(2). Treasury Regulations section 1.988-2(a)(2)(v) allows an accrual basis taxpayer to make an election that provides special translation rules regarding the purchase and sale of stock or securities traded on an established securities market. Treasury Regulations section 1.988-2(b)(2)(iii)(B) provides an election allowing the translation of interest income and expense using a spot accrual convention. |
- | ||||||||||||
| 202205-1545-016 | Excise Tax on Structured Settlement Factoring Transactions (Form 8876) | TREAS/IRS | 2022-07-29 | Active | Extension without change of a currently approved collection
Excise Tax on Structured Settlement Factoring Transactions (Form 8876)
Key Information
Abstract
Form 8876 is used to report and pay the 40% excise tax imposed under section 5891 on the factoring discount of a structured settlement factoring transaction. |
- | ||||||||||||
| 202204-1545-021 | Return of Excise Tax on Undistributed Income of Regulated Investment Companies | TREAS/IRS | 2022-07-29 | Active | Extension without change of a currently approved collection
Return of Excise Tax on Undistributed Income of Regulated Investment Companies
Key Information
Abstract
Form 8613 is used by regulated investment companies to compute and pay the excise tax on undistributed income imposed under section 4982. IRS uses the information to verify that the correct amount of tax has been reported. |
- | ||||||||||||
| 202205-0910-011 | Registration of Food Facilities | HHS/FDA | 2022-07-29 | Active | Extension without change of a currently approved collection
Registration of Food Facilities
Key Information
Abstract
Respondents to the information collection are manufacturers, processors, holders, and distributors of foods who must register with the agency. Through this registration program and the information provided under the regulations, the agency is able to identify firms in the event of food-related emergencies as well as ensure that contaminated food products are quickly and efficiently removed from the marketplace. |
- | ||||||||||||
| 202205-1545-003 | INTL-21-91 (TD 8656 - Final) Section 6662 - Imposition of the Accuracy-Related Penalty | TREAS/IRS | 2022-07-29 | Active | Extension without change of a currently approved collection
INTL-21-91 (TD 8656 - Final) Section 6662 - Imposition of the Accuracy-Related Penalty
Key Information
Abstract
These previously approved regulations provide guidance about substantial and gross valuation misstatements as defined in sections 6662(e) and 6662(h). They also provide guidance about the reasonable cause and good faith exclusion. The regulations apply to taxpayers who have transactions between persons described in section 482 and not section 482 transfer price adjustments. |
- | ||||||||||||
| 202205-1545-010 | Form 7004 - Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns | TREAS/IRS | 2022-07-29 | Active | Extension without change of a currently approved collection
Form 7004 - Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns
Key Information
Abstract
Form 7004 is used by corporations and certain non-profit institutions to request an automatic extension of time to file their income tax returns. The information is needed by IRS to determine whether Form 7004 was timely filed so as not to impose a late filing penalty in error and also to insure that the proper amount of tax was computed and deposited. |
- | ||||||||||||
| 202205-1545-015 | Empowerment Zone Employment Credit (Form 8844) | TREAS/IRS | 2022-07-29 | Active | Extension without change of a currently approved collection
Empowerment Zone Employment Credit (Form 8844)
Key Information
Abstract
Employers use Form 8844 to claim the empowerment zone and renewal community employment credit. |
- | ||||||||||||
| 202207-1545-002 | Form 8832 -- Entity Classification Election | TREAS/IRS | 2022-07-29 | Active | Extension without change of a currently approved collection
Form 8832 -- Entity Classification Election
Key Information
Abstract
An eligible entity uses Form 8832 to elect how it will be classified for federal tax purposes, as a corporation, a partnership, or an entity disregarded as separate from its owner. An eligible entity is classified for federal tax purposes under the default rules unless it files Form 8832. The IRS will use the information entered on this form to establish the entity's filing and reporting requirements for federal tax purposes. |
- | ||||||||||||
| 202207-1117-002 | Report of Mail Order Transactions | DOJ/DEA | 2022-07-29 | Active | Revision of a currently approved collection
Report of Mail Order Transactions
Key Information
Abstract
The Drug Enforcement Administration collects information regarding mail order transactions conducted between a person regulated by the agency and a nonregulated person (that is, someone who does not further distribute the product) involving the chemicals ephedrine, pseudoephedrine, and phenylpropanolamine. Transactions must use, or attempt to use, the United States Postal Service or any private or commercial carrier. This collection of information is mandated by 21 U.S.C. 830(b)(3), and permits the agency to monitor the distribution of ephedrine, pseudoephedrine and phenylpropanolamine, chemicals which are subject to diversion for the illicit manufacture of methamphetamine. |
- | ||||||||||||
| 202206-1545-002 | Form 8288-B -- Application for Withholding Certificate for Dispositions by Foreign Persons of U.S. Real Property Interests | TREAS/IRS | 2022-07-29 | Active | Extension without change of a currently approved collection
Form 8288-B -- Application for Withholding Certificate for Dispositions by Foreign Persons of U.S. Real Property Interests
Key Information
Abstract
Form 8288-B is used to apply for a withholding certification from IRS to reduce or eliminate the withholding required by section 1445. |
- | ||||||||||||
| 202204-1545-016 | Form 5316, Application for Group or Pooled Trust Ruling | TREAS/IRS | 2022-07-29 | Active | Revision of a currently approved collection
Form 5316, Application for Group or Pooled Trust Ruling
Key Information
Authorizing Statutes
26 USC 501 (View Law) 26 USC 401 (View Law) Pub.L. 114 - 113 336(e) (View Law) 5 USC 301 (View Law) 5 USC 552 (View Law) Abstract
Treasury Regulations section 601.201, as authorized by 5 U.S.C. 301 and 5 U.S.C. 552, provides that it is the practice of the IRS to answer inquiries of individuals and organizations, whenever appropriate in the interest of sound tax administration, as to their status for tax purposes and as to the tax effects of their acts or transactions. Rev. Proc. 2022-4, updated annually, explains how the IRS provides advice to taxpayers on issues under the jurisdiction of the Commissioner, Tax Exempt and Government Entities Division, Employee Plans Rulings and Agreements Office. It also details the types of advice available to taxpayers and the procedures for requesting such advice. Internal Revenue Code (IRC) section 501(a) provides, in part, that a trust described in IRC section 401(a) shall be exempt from income tax. IRC section 401(a) requires that a qualified trust be created or organized in the United States and form part of a stock bonus, pension, or profit-sharing plan of an employer for the exclusive benefit of its employees or their beneficiaries. Qualified group or pooled trusts are described in Rev. Rul. 81-100, as clarified and modified by Rev. Rul. 2004-67, Rev. Rul. 2011-1, Rev. Rul. 2014-24, and section 336(e) of the Protecting Americans from Tax Hikes Act of 2015, P.L. 114-113. Form 5316 is used by trust sponsors to apply for a determination letter from the IRS on the qualified status of a group or pooled trust. |
- | ||||||||||||
| 202207-1545-003 | Revenue Procedure 2003-39, Section 1031 LKE (Like-Kind Exchanges) Auto Leasing Programs | TREAS/IRS | 2022-07-29 | Active | Extension without change of a currently approved collection
Revenue Procedure 2003-39, Section 1031 LKE (Like-Kind Exchanges) Auto Leasing Programs
Key Information
Abstract
Revenue Procedure 2003-39 provides safe harbors for certain aspects of the qualification under Sec. 1031 of certain exchanges of property pursuant to LKE Programs for federal income tax purposes. |
- | ||||||||||||
| 202207-1505-007 | Ongoing Data Collection of Centrally Cleared Transactions in the U.S. Repurchase Agreement Market | TREAS/DO | 2022-07-29 | Active | Extension without change of a currently approved collection
Ongoing Data Collection of Centrally Cleared Transactions in the U.S. Repurchase Agreement Market
Key Information
Abstract
The Financial Stability Oversight Council (“Council”) recommended an ongoing collection of repo data in its 2016 Annual Report to Congress and maintained this recommendation in its 2017 Annual Report. The expanded monitoring of the repo market made possible by this proposed collection appropriately meets Council duties and purposes because of this market’s crucial role in providing short-term funding and performing other functions for U.S. markets. The data would also support the calculation of the Secured Overnight Funding Rate (“SOFR”), which was selected by the Alternative Reference Rates Committee (“ARRC”) as its preferred alternative rate to U.S. dollar London Interbank Offered Rate (“LIBOR”), as well as the Broad General Collateral Rate (“BGCR”), helping fulfill another Council recommendation on the creation of alternative reference rates. |
- | ||||||||||||
| 202205-1545-026 | Obligations principally secured by an interest in real property | TREAS/IRS | 2022-07-29 | Active | Extension without change of a currently approved collection
Obligations principally secured by an interest in real property
Key Information
Abstract
This collection covers final regulations under section 1.860G-2 that expand the list of permitted loan modifications to include certain modifications that are often made to commercial mortgages. The collection of information in this regulation is in section 1.860G-2(b) (7). To establish that the 80-percent test is met at the time of modification, the servicer must obtain an appraisal or some other form of commercially reasonable valuation (the appraisal requirement). This information is required to show that modifications to mortgages permitted will not cause the modified mortgage to cease to be a qualified mortgage. |
- | ||||||||||||
| 202205-1545-005 | Conduit Arrangements Regulations | TREAS/IRS | 2022-07-29 | Active | Extension without change of a currently approved collection
Conduit Arrangements Regulations
Key Information
Abstract
This document contains regulations relating to when the area director may recharacterize a financing arrangement as a conduit arrangement. Such recharacterization will affect the amount of withholding tax due on financing transactions that are part of the financing arrangement. These regulations will affect withholding agents and foreign investors. |
- | ||||||||||||
| 202204-1545-008 | Disclosure of Reportable Transactions | TREAS/IRS | 2022-07-29 | Active | Extension without change of a currently approved collection
Disclosure of Reportable Transactions
Key Information
Abstract
Internal Revenue Code (IRC) 6111 requires a sub-set of promoters called “material advisors” to disclose information about the promotion of certain types of transactions called “reportable transactions.” Material advisors to any reportable transaction must disclose certain information about the reportable transaction by filing a Form 8918 with the IRS. Material advisors who file a Form 8918 will receive a reportable transaction number from the IRS. Material advisors must provide the reportable transaction number to all taxpayers and material advisors for whom the material advisor acts as a material advisor. |
- | ||||||||||||
| 202204-1545-018 | Election To Postpone Determination as To Whether the Presumption Applies That an Activity Is Engaged in for Profit | TREAS/IRS | 2022-07-29 | Active | Extension without change of a currently approved collection
Election To Postpone Determination as To Whether the Presumption Applies That an Activity Is Engaged in for Profit
Key Information
Abstract
This form is used by individuals, partnerships, estates, trusts, and S corporations to make an election to postpone an IRS determination as to whether an activity is engaged in for profit for 5 years (7 years for breeding, training, showing, or racing horses). The data is used to verify eligibility to make the election. |
- | ||||||||||||
| 202207-0938-019 | Agent/Broker Data Collection in Federally-facilitated Health Insurance Exchanges (CMS-10464) | HHS/CMS | 2022-07-29 | Historical Active | Extension without change of a currently approved collection
Agent/Broker Data Collection in Federally-facilitated Health Insurance Exchanges (CMS-10464)
Key Information
Abstract
The Center for Consumer Information and Insurance Oversight (CCIIO), the agency within Centers for Medicare & Medicaid Services (CMS) charged with helping implement many provisions of the Affordable Care Act including the establishment of Affordable Insurance Exchanges (Exchanges), needs to collect data from individual agent/brokers to register them with the Federally-facilitated Exchange (FFE) and provide the required training in Exchange enrollment policies and procedures. Both section 1312(e) of the Affordable Care Act and 45 CFR ?155.220 permit States to allow agent/brokers to enroll individuals, employers, and employees in Qualified Health Plans (QHPs), including through the Exchanges; and assist individuals in applying for advance payments of the premium tax credit and cost-sharing reductions. Agent/brokers will serve as additional access points to the Exchange for individuals or SHOP employers/employees requiring or desiring agent/broker assistance. Agent/brokers must register with the FFE and meet training requirements that enforce their understanding of eligibility and enrollment in Exchanges prior to enrolling individuals or SHOP employer/employees in QHPs through the Exchanges. They must also apply this understanding to the development of any non-Exchange Web site used as a tool for enrollment. Agent/broker designed and administered web sites or tools will improve the flow of information to the FFE, and State-based Exchanges may also find these tools useful toward streamlining data submissions and easing the burden on the Exchange. The collection of information from agent/brokers described in detail below is needed to register and completion training with the FFE. Collected information will be used by CMS/CCIIO to verify the completion of the training requirement, provide the public with a list of registered agent/brokers trained in Exchange enrollment requirements and functions, and perform oversight of agent/brokers operating through the FFE. |
- | ||||||||||||
| 202205-1545-004 | Reducing Tax Burden on America's Taxpayers | TREAS/IRS | 2022-07-29 | Active | Extension without change of a currently approved collection
Reducing Tax Burden on America's Taxpayers
Key Information
Abstract
Form 13285-A is used by taxpayers and external partners and stakeholders to identify meaningful taxpayer burden reduction opportunities. Employees will make the forms available at education and outreach events. |
- | ||||||||||||
| 202205-1545-002 | Disclosure of Returns and Return Information to Designee of Taxpayer | TREAS/IRS | 2022-07-29 | Active | Extension without change of a currently approved collection
Disclosure of Returns and Return Information to Designee of Taxpayer
Key Information
Abstract
Under section 6103(a), returns and return information are confidential unless disclosure is otherwise authorized by the Code. Section 6103(c), as amended in 1996 by section 1207 of the Taxpayer Bill of Rights II, Public Law 104-168 (110 Stat. 1452), authorizes the IRS to disclose returns and return information to such person or persons as the taxpayer may designate in a request for or consent to disclosure, or to any other person at the taxpayer's request to the extent necessary to comply with a request for information or assistance made by the taxpayer to such other person. Disclosure is permitted subject to such requirements and conditions as may be prescribed by regulations. With the amendment in 1996, Congress eliminated the longstanding requirement that disclosures to designees of the taxpayer must be pursuant to the written request or consent of the taxpayer. |
- |