Exception from the information reporting requirements in § 6045(e)

OMB 1545-1592

OMB 1545-1592

This revenue procedure 2007-12, provides the written assurances that are acceptable to the Service for exempting a real estate reporting person from information reporting requirements for the sale of a principal residence under section 6045(e)5) of the Internal Revenue Code.

The latest form for Exception from the information reporting requirements in § 6045(e) expires 2023-05-31 and can be found here.


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