This regulation addresses the tax treatment of bond premium. The regulation provides that a holder may make an election to amortize bond premium by offsetting interest income with bond premium, and the holder must attach a statement to their tax return providing certain information. The regulation also provides that a taxpayer may receive automatic consent to change its method of accounting for premium provided the taxpayer attaches a statement to its tax return. The information requested is necessary for the IRS to determine whether an issuer or a holder has changed its method of accounting for premium.
The latest form for TD 8746 - Amortizable Bond Premium expires 2021-04-30 and can be found here.
Document Name |
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Supporting Statement A |
Approved without change |
Revision of a currently approved collection | 2018-02-14 | |
Approved without change |
Extension without change of a currently approved collection | 2014-12-05 | |
Approved without change |
Extension without change of a currently approved collection | 2011-10-27 | |
Approved without change |
Extension without change of a currently approved collection | 2008-08-29 | |
Approved without change |
Extension without change of a currently approved collection | 2005-06-29 | |
Approved without change |
Extension without change of a currently approved collection | 2002-07-08 | |
Approved without change |
Extension without change of a currently approved collection | 1999-06-16 | |
Approved without change |
No material or nonsubstantive change to a currently approved collection | 1997-09-09 | |
Approved without change |
No material or nonsubstantive change to a currently approved collection | 1997-08-19 | |
Approved without change |
New collection (Request for a new OMB Control Number) | 1996-06-24 |