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Federal forms, ICRs, and supporting documents

Information Collection Request

Form 8926--Disqualified Corporate Interest Expense Disallowed Under Section 163(j) and Related Information

ICR 201206-1545-019 · OMB 1545-2127 · Historical Active

Forms and Documents
DocumentTypeStatusAvailability
Form Form 8926 Disqualified Corporate Interest Expense Disallowed Under Section 163(j) and Related Information Form Modified Available
ombat1.doc Supplementary Document Uploaded 2008-11-04 Available
Supporting Statement (Form 8926).pdf Supporting Statement A Uploaded 2012-06-25 Available
IC Document Collections
IC IDCollectionTypeStatusForm
187090 Disqualified Corporate Interest Expense Disallowed Under Section 163(j) and Related Information Form Modified
ICR Details
1545-2127 201206-1545-019
Historical Active 200905-1545-021
TREAS/IRS EC-1545-2127-019
Form 8926--Disqualified Corporate Interest Expense Disallowed Under Section 163(j) and Related Information
Extension without change of a currently approved collection   No
Regular
Approved without change 09/10/2012
Retrieve Notice of Action (NOA) 07/31/2012
  Inventory as of this Action Requested Previously Approved
09/30/2015 36 Months From Approved 09/30/2012
500,000 0 500,000
7,560,000 0 7,560,000
0 0 0
Pursuant to Congressional direction to determine whether the earnings stripping limitation rule of Code Section 163(j) was effective in curbing the erosion of the U.S. tax base, the Treasury created Form 8926, Disqualified Corporate Interest Expense Disallowed Under Section 163(j) and Related Information.
US Code: 26 USC 163(j) Name of Law: Limitation on deduction for interest on certain indebtedness
  
None
Not associated with rulemaking
  77 FR 14598 03/12/2012
77 FR 44711 07/30/2012
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 500,000 500,000 0 0 0 0
Annual Time Burden (Hours) 7,560,000 7,560,000 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No
$10,000
No
No
No
No
No
Uncollected
Emile Beausejour 2026228003
  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.
07/31/2012