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Federal forms, ICRs, and supporting documents

Information Collection Request

Pass Through of Items of an S Corporation to Its Shareholders

ICR 199912-1545-040 · OMB 1545-1613 · Historical Active

Forms and Documents
DocumentTypeStatusAvailability
No forms / supporting documents in this ICR. Check IC Document Collections.
IC Document Collections
IC IDCollectionTypeStatusForm
40961 Pass Through of Items of an S Corporation to Its Shareholders Form Migrated
ICR Details
1545-1613 199912-1545-040
Historical Active 199807-1545-024
TREAS/IRS
Pass Through of Items of an S Corporation to Its Shareholders
No material or nonsubstantive change to a currently approved collection   No
Regular
Approved without change 12/30/1999
Retrieve Notice of Action (NOA) 12/30/1999
  Inventory as of this Action Requested Previously Approved
09/30/2001 09/30/2001 09/30/2001
1 0 1
1 0 1
0 0 0
Section 1366 requires shareholders of an S corporation to take into account their prorata share of separately stated items of the S corporation and nonseparately computed income or loss. The proposed regulations provide guidance regarding this reporting requirement.
None
None
No
1
IC Title Form No. Form Name
Pass Through of Items of an S Corporation to Its Shareholders REG-209446-82, (FINAL)
  Total Approved 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 1 1 0 0 0 0
Annual Time Burden (Hours) 1 1 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No
$0
No
No
Uncollected
Uncollected
Uncollected
Uncollected
  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.
12/30/1999