OMB.report

Federal forms, ICRs, and supporting documents

Information Collection Request

PS-260-82 (Final) Election, Revocation, Termination, and Tax Effect of Subchapter S Status - TD 8449

ICR 201307-1545-047 · OMB 1545-1308 · Historical Active

Forms and Documents
DocumentTypeStatusAvailability
Supporting Statement.doc Supporting Statement A Uploaded 2013-11-26 Available
IC Document Collections
IC IDCollectionTypeStatusForm
209383 PS-260-82 (Final) Election, Revocation, Termination, and Tax Effect of Subchapter S Status (Business) New
18098 PS-260-82 (Final) Election, Revocation, Termination, and Tax Effect of Subchapter S Status (Individuals) Modified
ICR Details
1545-1308 201307-1545-047
Historical Active 201009-1545-005
TREAS/IRS
PS-260-82 (Final) Election, Revocation, Termination, and Tax Effect of Subchapter S Status - TD 8449
Extension without change of a currently approved collection   No
Regular
Approved without change 02/19/2014
Retrieve Notice of Action (NOA) 11/27/2013
  Inventory as of this Action Requested Previously Approved
02/28/2017 36 Months From Approved 02/28/2014
133 0 133
322 0 322
0 0 0
Section 1-1362 through 1.1362-7 of the Income Tax Regulations provide the specific procedures and requirements necessary to implement section 1362, including the filing of various elections and statements with the Internal Revenue Service.
US Code: 26 USC 1362 Name of Law: Election; revocation; termination
  
None
Not associated with rulemaking
  78 FR 28944 05/17/2013
78 FR 70412 11/25/2013
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 133 133 0 0 0 0
Annual Time Burden (Hours) 322 322 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No
Changes were made to better reflect the affected filing populations. There is no change to the total burden requested, however the burden reported is now divided between the various filing populations. The changes in calculation are shown in the burden tables of the individual ICs.
$0
No
No
No
No
No
Uncollected
Mary Beth Carchia 202 622-3070 [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.
11/27/2013