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Requirements Respecting the Adoption or Change of Accounting Method, Extensions of Time to Make Elections.
Requirements Respecting the Adoption or Change of Accounting Method, Extensions of Time to Make Elections
OMB: 1545-1488
IC ID: 18467
OMB.report
TREAS/IRS
OMB 1545-1488
ICR 201806-1545-023
IC 18467
( )
⚠️ Notice: This information collection may be referencing outdated material. More recent filings for OMB 1545-1488 can be found here:
2022-02-28 - Extension without change of a currently approved collection
Documents and Forms
Document Name
Document Type
Form 9100
Requirements Respecting the Adoption or Change of Accounting Method, Extensions of Time to Make Elections.
Form
Draft instructions for Form 9100(01-11-18)3.docx
Instruction
9100 Notice of Late Election
f9100.pdf
Form
TD 8742.pdf
TD 8742
IC Document
TD 8719 - REG-209837-96.pdf
TD 8719 / REG-209837-96
IC Document
RevProc-9100(01-11-18).docx
Draft revenue procedure 2018 -XX
IC Document
Information Collection (IC) Details
View Information Collection (IC)
IC Title:
Requirements Respecting the Adoption or Change of Accounting Method, Extensions of Time to Make Elections.
Agency IC Tracking Number:
Is this a Common Form?
No
IC Status:
Modified
Obligation to Respond:
Required to Obtain or Retain Benefits
CFR Citation:
26 CFR 1.446.1T(e)(3)(iii)
26 CFR 301.9100-1
26 CFR 301.9100-3
Information Collection Instruments:
Document Type
Form No.
Form Name
Instrument File
URL
Available Electronically?
Can Be Submitted Electronically?
Electronic Capability
Form
9100
Notice of Late Election
f9100.pdf
Yes
No
Printable Only
Instruction
Draft instructions for Form 9100(01-11-18)3.docx
No
Paper Only
Federal Enterprise Architecture Business Reference Module
Line of Business:
General Government
Subfunction:
Taxation Management
Privacy Act System of Records
Title:
FR Citation:
Number of Respondents:
500
Number of Respondents for Small Entity:
0
Affected Public:
Private Sector
Private Sector:
Businesses or other for-profits
Percentage of Respondents Reporting Electronically:
0 %
Approved
Program Change Due to New Statute
Program Change Due to Agency Discretion
Change Due to Adjustment in Agency Estimate
Change Due to Potential Violation of the PRA
Previously Approved
Annual Number of Responses for this IC
500
0
0
0
0
500
Annual IC Time Burden (Hours)
5,000
0
0
0
0
5,000
Annual IC Cost Burden (Dollars)
0
0
0
0
0
0
Documents for IC
Title
Document
Date Uploaded
TD 8742
TD 8742.pdf
11/14/2014
TD 8719 / REG-209837-96
TD 8719 - REG-209837-96.pdf
11/14/2014
Draft revenue procedure 2018 -XX
RevProc-9100(01-11-18).docx
01/25/2018
Blank fields in records indicate information that was not collected or not collected electronically prior to July 2006.