OMB.report

Federal forms, ICRs, and supporting documents

Information Collection Request

Rev. Proc. 2013-30, Uniform Late S Corporation Election Revenue Procedure

ICR 201509-1545-044 · OMB 1545-1548 · Historical Active

Forms and Documents
DocumentTypeStatusAvailability
Rev__Proc__2013_30.doc Supplementary Document Uploaded 2015-09-25 Available
1545-1548_supporting_statement_20160205.doc Supporting Statement A Uploaded 2016-02-08 Available
IC Document Collections
IC IDCollectionTypeStatusForm
18684 Revenue Procedure 2013-30 Uniform Late S Corp Modified
ICR Details
1545-1548 201509-1545-044
Historical Active 201404-1545-013
TREAS/IRS
Rev. Proc. 2013-30, Uniform Late S Corporation Election Revenue Procedure
Reinstatement without change of a previously approved collection   No
Regular
Approved without change 06/03/2016
Retrieve Notice of Action (NOA) 03/10/2016
  Inventory as of this Action Requested Previously Approved
06/30/2019 36 Months From Approved
50,000 0 0
50,000 0 0
0 0 0
The information will help the IRS determine whether a taxpayer has met the requirements of the Rev Proc and whether a taxpayer has reasonable cause for failing to make a timely election. The collection is required to make a late election pursuant to this Rev Proc. This information will be used to determine whether the eligibility requirements for obtaining relief have been met. Modifies and supersedes and makes obsolete Rev. Proc's. 2003-43, 2004-48, and 2007-62.
US Code: 26 USC 1361 Name of Law: S corporations defined
  
None
Not associated with rulemaking
  80 FR 44427 07/27/2015
81 FR 12784 03/10/2016
No
1
IC Title Form No. Form Name
Revenue Procedure 2013-30 Uniform Late S Corp
  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 50,000 0 0 0 0 50,000
Annual Time Burden (Hours) 50,000 0 0 0 0 50,000
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No
$0
No
No
No
No
No
Uncollected
Holly Porter 202 317-5279
  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.
03/10/2016