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Federal forms, ICRs, and supporting documents

Information Collection Request

Adjustments to Basis of Stock and Indebtedness to Shareholders of S Corporations and Treatment of Distributions by S Corporations to Shareholders (TD 9300); TD 9428 - Section 1367 Regard

ICR 201411-1545-015 · OMB 1545-1139 · Historical Active

Forms and Documents
DocumentTypeStatusAvailability
Supporting Statement.doc Supporting Statement A Uploaded 2014-11-10 Available
IC Document Collections
IC IDCollectionTypeStatusForm
184522 Section 1367 Regarding Open Account Debt (TD 9428) Modified
17867 Adjustments to Basis of Stock and Indebtedness to Shareholders of S Corporations and Treatment of Distributions by S Corporations to Shareholders.(TD 9300) Modified
ICR Details
1545-1139 201411-1545-015
Historical Active 201110-1545-009
TREAS/IRS ready
Adjustments to Basis of Stock and Indebtedness to Shareholders of S Corporations and Treatment of Distributions by S Corporations to Shareholders (TD 9300); TD 9428 - Section 1367 Regard
Extension without change of a currently approved collection   No
Regular
Approved without change 03/05/2015
Retrieve Notice of Action (NOA) 12/31/2014
  Inventory as of this Action Requested Previously Approved
03/31/2018 36 Months From Approved 03/31/2015
2,250 0 2,250
450 0 450
0 0 0
The regulations provide the procedures and the statements to be filed by S corporations for making the election provided under section 1368, and by shareholders who choose to reorder items that decrease their basis. Statements required to be filled will be used to verify that taxpayers are complying with the requirements imposed by Congress.
US Code: 26 USC 1367(b)(2) Name of Law: Adjustments to basis of stock of shareholders, etc.
   US Code: 26 USC 7805 Name of Law: Rules and regulations
  
None
Not associated with rulemaking
  79 FR 52113 09/02/2014
79 FR 78566 12/30/2014
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 2,250 2,250 0 0 0 0
Annual Time Burden (Hours) 450 450 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No
$0
No
No
No
No
No
Uncollected
Stacy Short 202 622-3070
  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.
12/31/2014