Disclosure Statement and Regulation Disclosure Statement

OMB 1545-0889

OMB 1545-0889

IRC section 6662 imposes accuracy related penalties for substantial understatement of tax liability or negligence or disregard of rules and regulations. Section 6694 imposes similar penalties on return preparers. Regulations section 1.6662-4(e) and (f) provide for reduction of these penalties if adequate disclosure of the tax treatment is made on Form 8275 or, if the position is contrary to a regulation on Form 8275-R.

The latest form for Disclosure Statement and Regulation Disclosure Statement expires 2023-01-31 and can be found here.

All Historical Document Collections
Approved without change
Extension without change of a currently approved collection 2023-01-31
Approved without change
Extension without change of a currently approved collection 2019-12-27
Approved without change
Extension without change of a currently approved collection 2016-09-30
Approved without change
Extension without change of a currently approved collection 2013-07-30
Approved without change
Revision of a currently approved collection 2010-05-18
Approved without change
Revision of a currently approved collection 2007-02-12
Approved without change
No material or nonsubstantive change to a currently approved collection 2006-04-05
Approved without change
Extension without change of a currently approved collection 2004-01-13
Approved without change
Extension without change of a currently approved collection 2001-01-22
Approved without change
Extension without change of a currently approved collection 1998-01-14
Approved without change
Extension without change of a currently approved collection 1995-01-27
Approved with change
No material or nonsubstantive change to a currently approved collection 1994-04-01
Approved without change
Revision of a currently approved collection 1992-02-25
Approved without change
Revision of a currently approved collection 1990-12-12
Approved without change
Revision of a currently approved collection 1990-04-27
Approved without change
Revision of a currently approved collection 1990-01-17
Approved with change
No material or nonsubstantive change to a currently approved collection 1989-08-31
Approved without change
Extension without change of a currently approved collection 1987-05-13
Approved without change
New collection (Request for a new OMB Control Number) 1984-09-28
OMB Details

Form 8275 - Disclosure Statement

Federal Enterprise Architecture: General Government - Taxation Management

Form 8275Disclosure Statement www.irs.gov/form8275Form

Review document collections for all forms, instructions, and supporting documents - including paper/printable forms.


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