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Federal forms, ICRs, and supporting documents

Information Collection Request

INTL-952-86 (Final-TD 8410) and TD 8228 Allocation and Apportionment of Interest Expense and Certain Other Expenses

ICR 201701-1545-017 · OMB 1545-1072 · Historical Active

Forms and Documents
DocumentTypeStatusAvailability
1545-1072-Sup Stmnt-rev.doc Supporting Statement A Uploaded 2017-02-02 Available
TD 8410.pdf Supplementary Document Uploaded 2017-02-01 Available
TD 8228.pdf Supplementary Document Uploaded 2017-02-01 Available
INTL-952-86.pdf Supplementary Document Uploaded 2010-08-31 Available
IC Document Collections
IC IDCollectionTypeStatusForm
17779 TD 8410 and TD 8228 - Allocation and Apportionment of Interest Expense and Certain Other Expenses Modified
ICR Details
1545-1072 201701-1545-017
Historical Active 201309-1545-018
TREAS/IRS
INTL-952-86 (Final-TD 8410) and TD 8228 Allocation and Apportionment of Interest Expense and Certain Other Expenses
Revision of a currently approved collection   No
Regular
Approved without change 06/29/2017
Retrieve Notice of Action (NOA) 02/27/2017
  Inventory as of this Action Requested Previously Approved
06/30/2020 36 Months From Approved 06/30/2017
15,000 0 15,000
3,250 0 3,750
0 0 0
The regulations 864 provide rules concerning the allocation and apportionment of expenses to foreign source income for purposes of the foreign tax credit and other provisions.
US Code: 26 USC 864(e) Name of Law: Rules for allocating interest, etc.
   US Code: 26 USC 6103 Name of Law: Confidentiality and Disclosure of Returns and Return Information
   US Code: 26 USC 861 Name of Law: Income from sources within the United States
   US Code: 26 USC 7701 Name of Law: Miscellaneous Provisions
  
None
Not associated with rulemaking
  81 FR 81245 11/17/2016
82 FR 12026 02/27/2017
No
1
IC Title Form No. Form Name
TD 8410 and TD 8228 - Allocation and Apportionment of Interest Expense and Certain Other Expenses
  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 15,000 15,000 0 0 0 0
Annual Time Burden (Hours) 3,250 3,750 0 -500 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
Yes
Miscellaneous Actions
The change in the paperwork burden is due to the elimination of the election under section 1.861-10 ; which has resulted in a decrease of (500) burden hours.
$0
No
No
No
No
No
Uncollected
Jeff Parry 202 317-4916
  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.
02/27/2017