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Federal forms, ICRs, and supporting documents

Information Collection Request

Information Return of U.S. Persons With Respect To Foreign Disregarded Entities (Form 8858); and Transactions Between Foreign Disregarded Entity of a Foreign Tax Owner and the Filer

ICR 201109-1545-029 · OMB 1545-1910 · Historical Active

Forms and Documents
DocumentTypeStatusAvailability
Form 8858 Form 8858 - Information Return of U.S. Persons With Respect To Foreign Disregarded Entities Form Modified Repair queued
ombat1.doc Supplementary Document Uploaded 2011-09-26 Repair queued
Supporting Statement.doc Supporting Statement A Uploaded 2011-10-14 Repair queued
IC Document Collections
IC IDCollectionTypeStatusForm
41182 Form 8858 - Information Return of U.S. Persons With Respect To Foreign Disregarded Entities Form Modified
199437 Schedule M (Form 8858) - Transaction Between Foreign Disregarded Entity of a Foreign Tax Owner and the Filer on Other Related Entities Other-2011 Draft New
ICR Details
1545-1910 201109-1545-029
Historical Active 200805-1545-010
TREAS/IRS
Information Return of U.S. Persons With Respect To Foreign Disregarded Entities (Form 8858); and Transactions Between Foreign Disregarded Entity of a Foreign Tax Owner and the Filer
Revision of a currently approved collection   No
Regular
Approved without change 12/29/2011
Retrieve Notice of Action (NOA) 12/28/2011
  Inventory as of this Action Requested Previously Approved
12/31/2014 36 Months From Approved 12/31/2011
70,000 0 70,000
1,832,500 0 1,832,500
0 0 0
Form 8858 and Schedule M (Form 8858) are used by certain U.S. persons that own a foreign disregarded entity (FDE) directly or, in certain circumstances, indirectly or constructively.
US Code: 26 USC 6011 Name of Law: General requirement of return, statement, or list
   US Code: 26 USC 6012 Name of Law: Persons required to make returns of income
   US Code: 26 USC 6031 Name of Law: Return of partnership income
   US Code: 26 USC 6038 Name of Law: Information reporting with respect to certain foreign corporations and partnerships
  
None
Not associated with rulemaking
  76 FR 40775 07/11/2011
76 FR 81557 12/28/2011
No
  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 70,000 70,000 0 0 0 0
Annual Time Burden (Hours) 1,832,500 1,832,500 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No
Form 8858 and Schedule M (Form 8858) are used by certain U.S. persons that own a foreign disregarded entity (FDE) directly or, in certain circumstances, indirectly or constructively. Cosmetic changes were made to clarify how the burden is listed in the OMB database system. There is no change in the overall burden being requested for this collect.
$400
No
No
No
No
No
Uncollected
E Demrew 2029279565
  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.
12/28/2011