OMB.report

Federal forms, ICRs, and supporting documents

Information Collection Request

REG-209446-82 (TD8852) (Final) Passthrough of Items of an S Corporation to its Shareholders

ICR 201008-1545-041 · OMB 1545-1613 · Historical Active

Forms and Documents
DocumentTypeStatusAvailability
Supporting_Statement_(REG-209446-82)REV.doc Supporting Statement A Uploaded 2010-10-29 Available
Correction to TD 8852.pdf Supplementary Document Uploaded 2010-08-18 Available
IC Document Collections
IC IDCollectionTypeStatusForm
18911 REG-209446-82 (TD8852)(Final) Passthrough of Items of an S Corporation to its Shareholders Modified
ICR Details
1545-1613 201008-1545-041
Historical Active 200705-1545-051
TREAS/IRS EC-1545-1613-041
REG-209446-82 (TD8852) (Final) Passthrough of Items of an S Corporation to its Shareholders
Extension without change of a currently approved collection   No
Regular
Approved without change 01/05/2011
Retrieve Notice of Action (NOA) 10/29/2010
  Inventory as of this Action Requested Previously Approved
01/31/2014 36 Months From Approved 01/31/2011
1 0 1
1 0 1
0 0 0
Section 1366 requires shareholders of an S corporation to take into account their pro rata share of separately stated items of the S corporation and nonseparately computed income or loss. The regulations provide guidance regarding this reporting requirement.
US Code: 26 USC 1366 Name of Law: Pass-thru of items to shareholders
   US Code: 26 USC 6103 Name of Law: Confidentiality and disclosure of returns and return information
  
None
Not associated with rulemaking
  75 FR 33891 06/15/2010
75 FR 65708 10/26/2010
No
1
IC Title Form No. Form Name
REG-209446-82 (TD8852)(Final) Passthrough of Items of an S Corporation to its Shareholders
  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
No
No
No
Uncollected
Stacy Short 202 622-3070
  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.
10/29/2010