Third-Party Disclosure Requirements in the IRS Regulations

ICR 201809-1545-008

OMB: 1545-1466

Federal Form Document

Forms and Documents
Document
Name
Status
Supplementary Document
2018-09-20
Supporting Statement A
2018-10-01
IC Document Collections
IC ID
Document
Title
Status
18402
Modified
ICR Details
1545-1466 201809-1545-008
Active 201503-1545-025
TREAS/IRS
Third-Party Disclosure Requirements in the IRS Regulations
Revision of a currently approved collection   No
Regular
Approved without change 01/28/2019
Retrieve Notice of Action (NOA) 10/30/2018
  Inventory as of this Action Requested Previously Approved
01/31/2022 36 Months From Approved 12/31/2018
130,727,849 0 307,064,630
33,931,750 0 68,885,183
0 0 0

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
  
None

Not associated with rulemaking

  83 FR 28488 06/19/2018
83 FR 54653 10/30/2018
No

1
IC Title Form No. Form Name
Third-Party Disclosure Requirements in IRS Regulations

  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 130,727,849 307,064,630 0 -176,336,781 0 0
Annual Time Burden (Hours) 33,931,750 68,885,183 0 -34,953,433 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
Yes
Cutting Redundancy
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.
10/30/2018


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