Capitalization of Interest

OMB 1545-1265

OMB 1545-1265

The regulations require taxpayers to maintain contemporaneous written records of estimates, to file a ruling request to segregate activities in applying the interest capitalization rules, and to request the consent of the Commissioner to change their methods of accounting for the capitalization of interest.

The latest form for Capitalization of Interest expires 2023-08-31 and can be found here.

All Historical Document Collections
Approved without change
Extension without change of a currently approved collection 2023-08-30
Approved without change
Extension without change of a currently approved collection 2020-06-29
Approved without change
Extension without change of a currently approved collection 2017-05-24
Approved without change
Extension without change of a currently approved collection 2014-01-31
Approved without change
Extension without change of a currently approved collection 2010-10-29
Approved without change
Extension without change of a currently approved collection 2007-07-19
Approved without change
Extension without change of a currently approved collection 2004-06-24
Approved without change
Extension without change of a currently approved collection 2001-06-18
Approved without change
Extension without change of a currently approved collection 1998-08-27
Approved without change
Extension without change of a currently approved collection 1995-08-04
Approved with change
No material or nonsubstantive change to a currently approved collection 1995-04-21
Approved without change
Extension without change of a currently approved collection 1994-10-18
Approved without change
Extension without change of a currently approved collection 1993-09-21
Approved without change
Extension without change of a currently approved collection 1992-11-05
Approved without change
New collection (Request for a new OMB Control Number) 1991-07-17
OMB Details

§1.263A-8(b)(2)(iii) - Support for estimates for requirement of interest capitalization

Federal Enterprise Architecture: General Government - Taxation Management


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