Taxpayers must obtain third-party
certification or documentation to avail themselves of certain
credits, deductions or other benefits permitted by the Internal
Revenue Code. Taxpayers will use these documents or information to
support claims for certain credits, deductions or tax benefits on
their returns. The Service may review these documents or
information during any examination of taxpayers’ returns to verify
the taxpayers’ entitlement to the claimed credits, deductions or
tax benefits. This submission contains third-party disclosure
regulations subject to the Paperwork Reduction Act of
1995.
US Code:
26
USC 103 Name of Law: Interest on state and local bonds.
US Code: 26
USC 401 Name of Law: Qualified pension, profit-sharing, and
stock bonus plans.
US Code: 26
USC 6031 Name of Law: Return of partnership income
US Code: 26
USC 4261 Name of Law: Imposition of tax
US Code: 26
USC 457 Name of Law: Deferred compensation plans of State and
local governments and tax-exempt organizations.
US Code: 26
USC 411 Name of Law: Minimum vesting standards
US Code: 26
USC 408 Name of Law: Individual retirement accounts
US Code: 26
USC 163 Name of Law: Interest
US Code: 26 USC
25 Name of Law: Interest on certain home mortgages
US Code: 26 USC
83 Name of Law: Property transferred in connection with
performance of services
For regulations with a specific
Form # and corresponding OMB #, the number of recordkeepers,
responses, and burden hours reported under that OMB # were removed
from this collection's burden total to avoid duplication.
Additionally, an infrequent number of regulations were discovered
to be inactive or listed twice in the burden computation and its
corresponding burden figures were removed as well.
$0
No
No
No
No
No
No
Uncollected
Henry Schneidermann
2026223400
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.