OMB.report

Federal forms, ICRs, and supporting documents

Information Collection Request

TD 9422 Final - S Corporation Guidance under AJCA of 2004 (REG-143326-05)

ICR 201009-1545-065 · OMB 1545-2114 · Historical Active

Forms and Documents
DocumentTypeStatusAvailability
1545-2114_TD_9422_Supporting_Statement[1].doc Supporting Statement A Uploaded 2014-02-05 Available
IC Document Collections
IC IDCollectionTypeStatusForm
180742 ESBT Election; statement Modified
ICR Details
1545-2114 201009-1545-065
Historical Active 200706-1545-032
TREAS/IRS 1545-BE95
TD 9422 Final - S Corporation Guidance under AJCA of 2004 (REG-143326-05)
Existing collection in use without an OMB Control Number   No
Regular
Approved with change 04/03/2014
Retrieve Notice of Action (NOA) 03/26/2013
  Inventory as of this Action Requested Previously Approved
04/30/2017 36 Months From Approved
26,000 0 0
26,000 0 0
0 0 0
This document contains final regulations that provide guidance regarding certain changes made to the rules governing S corporations under the American Jobs Creation Act of 2004 and the Gulf Opportunity Zone Act of 2005. The final regulations replace obsolete references in the current regulations and allow taxpayers to make proper use of the provisions that made changes to prior law. The final regulations include guidance on the S corporation family shareholder rules, the definitions of
US Code: 26 USC 1361 Name of Law: S corporation defined
   US Code: 26 USC 1362 Name of Law: Election; revocation; termination
  
PL: Pub.L. 108 - 357 231, 232, 233, 234, 235, 236.. Name of Law: American Jobs Creation Act of 2004
PL: Pub.L. 109 - 135 403 and 413 Name of Law: Gulf Opportunity Zone Act of 2005
PL: Pub.L. 104 - 188 1305(a) Name of Law: Small Business Job Protection Act of 1996
1545-BE95 Final or interim final rulemaking 73 FR 47526 08/14/2008
No
1
IC Title Form No. Form Name
ESBT Election; statement
  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 26,000 0 26,000 0 0 0
Annual Time Burden (Hours) 26,000 0 26,000 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No
This is a new collection of information associated with final rulemaking under TD 9244. The information will be used to determine the number of shareholders of the corporation in which the trust holds stock and whether the corporation is an eligible S corporation. The final rule was published August 14, 2008, at 73 FR 47526. This action is being taken to activate the OMB number assigned to the NPRM as "file with comment."
No
No
No
Yes
No
Uncollected
Charles Langley 202 622-3130 [email protected]
  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.
03/26/2013