Consent of Shareholder to Include Specific Amount in Gross Income

ICR 201306-1545-032 · OMB 1545-0043 · Historical Active

⚠️ Notice: This information collection may be outdated. More recent filings for OMB 1545-0043 can be found here:

Forms and Documents

Document	Type	Status	Availability
Form Form 972 Consent of Shareholder to Include Specific Amount in Gross Income	Form and Instruction	Modified	Repair queued
Supporting statement.doc	Supporting Statement A	Uploaded 2013-06-18	Repair queued

IC Document Collections

IC ID	Collection	Type	Status	Form
39400	Consent of Shareholder to Include Specific Amount in Gross Income	Form and Instruction	Modified

ICR Details

OMB Control No: 1545-0043	ICR Reference No: 201306-1545-032
Status: Historical Active	Previous ICR Reference No: 201003-1545-003
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Consent of Shareholder to Include Specific Amount in Gross Income
Type of Information Collection: Extension without change of a currently approved collection	Common Form ICR: No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 07/26/2013
Retrieve Notice of Action (NOA)	Date Received in OIRA: 06/26/2013
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	07/31/2016	36 Months From Approved	07/31/2013
Responses	100	0	100
Time Burden (Hours)	385	0	385
Cost Burden (Dollars)	0	0	0

Abstract: Form 972 is filed by shareholders of corporations to elect to include an amount in gross income as a divided. The IRS uses Form 972 as a check to see if an amended return is filed to include the amount in income and to determine if the corporation claimed the correct amount.

Authorizing Statute(s): US Code: 26 USC 565 Name of Law: Consent Dividends

Citations for New Statutory Requirements: None

Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	77 FR 63422	10/16/2012
30-day Notice:	Federal Register Citation:	Citation Date:
	78 FR 38446	06/26/2013
Did the Agency receive public comments on this ICR? No

Number of Information Collection (IC) in this ICR: 1

IC Title	Form No.	Form Name
Consent of Shareholder to Include Specific Amount in Gross Income	Form 972	Consent of Shareholder to Include Specific Amount in Gross Income

ICR Summary of Burden

	Total Approved	Previously Approved
Annual Number of Responses	100	100
Annual Time Burden (Hours)	385	385
Annual Cost Burden (Dollars)	0	0

Burden increases because of Program Change due to Agency Discretion: No

Burden Increase Due to:

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement:

Annual Cost to Federal Government: $130

Does this IC contain surveys, censuses, or employ statistical methods? No

Is the Supporting Statement intended to be a Privacy Impact Assessment required by the E-Government Act of 2002? No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? Uncollected

Agency Contact: Neal Dickman 2026225013

Common Form ICR: No