Late Filing of Certification or Notices

ICR 202007-1545-013

OMB: 1545-2098

Federal Form Document

Forms and Documents
Document
Name
Status
Supporting Statement A
2020-11-27
IC Document Collections
IC ID
Document
Title
Status
182986
Unchanged
ICR Details
1545-2098 202007-1545-013
Received in OIRA 201706-1545-012
TREAS/IRS
Late Filing of Certification or Notices
Extension without change of a currently approved collection   No
Regular 11/27/2020
  Requested Previously Approved
36 Months From Approved 01/31/2021
250 250
1,000 1,000
0 0

The IRS needs certain information to determine whether a taxpayer should be granted permission to make late filings of certain statements or notices under sections 897 and 1445. The information submitted will include a statement by the taxpayer demonstrating reasonable cause for the failure to timely make relevant filings under sections 897 and 1445. This revenue procedure provides a simplified method for taxpayers to request relief for late filings under sections 1.897-2(g)(1)(ii)(A), 1.897-2(h)(2), 1.1445-2(d)(2), 1.1445-5(b)(2), and 1.1445-5(b)(4) of the Income Tax Regulations

US Code: 26 USC 1445 Name of Law: Withholding of tax on dispositions of United States real property interests.
   US Code: 26 USC 897 Name of Law: Disposition of investment in United Sates real property.
  
None

Not associated with rulemaking

  85 FR 30022 05/19/2020
85 FR 75414 11/25/2020
No

1
IC Title Form No. Form Name
Relief Under Sections 897 and 1445 - Other extensions.

  Total Request 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 250 250 0 0 0 0
Annual Time Burden (Hours) 1,000 1,000 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No

$0
No
    No
    No
No
No
No
No
Jeffrey Cowan 202 622-3860

  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.
11/27/2020


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