REG-106917-99 (Final) Changes in Accounting Periods

ICR 201309-1545-047

OMB: 1545-1748

Federal Form Document

Forms and Documents
Document
Name
Status
Supporting Statement A
2013-09-18
IC Document Collections
IC ID
Document
Title
Status
19278
Modified
ICR Details
1545-1748 201309-1545-047
Historical Active 201008-1545-020
TREAS/IRS kd 1545-047
REG-106917-99 (Final) Changes in Accounting Periods
Extension without change of a currently approved collection   No
Regular
Approved without change 12/13/2013
Retrieve Notice of Action (NOA) 10/31/2013
  Inventory as of this Action Requested Previously Approved
12/31/2016 36 Months From Approved 12/31/2013
1,000 0 1,000
500 0 500
0 0 0

Section 1.441-2(b)(1) requires certain taxpayers to file statements on their federal income tax returns to notify the Commissioner of the taxpayers' election to adopt a 52-53 week taxable year. Section 1.442-1(b)(4) provides that certain taxpayers must establish books and records that clearly reflect income for the short period involved when changing their taxable year to a fiscal taxable year. Section 1.442-1(d) requires a newly married husband or wife to file a statement with their short period return when changing to the other spouse's taxable year.

US Code: 26 USC 442 Name of Law: Change of annual accounting period
   US Code: 26 USC 6103 Name of Law: Confidentiality and disclosure of returns and return information
   US Code: 26 USC 441 Name of Law: Period for computation of taxable income
  
None

Not associated with rulemaking

  78 FR 24312 04/24/2013
78 FR 65042 10/30/2013
No

1
IC Title Form No. Form Name
REG-106917-99 (Final) Changes in Accounting Periods

  Total Approved Previously Approved Change Due to New Statute Change Due to Agency Discretion Change Due to Adjustment in Estimate Change Due to Potential Violation of the PRA
Annual Number of Responses 1,000 1,000 0 0 0 0
Annual Time Burden (Hours) 500 500 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No

$0
No
No
No
No
No
Uncollected
Roy Hirschhorn 202 622-7770

  No

On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).
The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:
 
 
 
 
 
 
 
    (i) Why the information is being collected;
    (ii) Use of information;
    (iii) Burden estimate;
    (iv) Nature of response (voluntary, required for a benefit, or mandatory);
    (v) Nature and extent of confidentiality; and
    (vi) Need to display currently valid OMB control number;
 
 
 
If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.
10/31/2013


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