OMB.report

Federal forms, ICRs, and supporting documents

Information Collection Request

Revenue Procedure 2014-55, Election Procedures and Information Reporting with Respect to Interests in Certain Canadian Retirement Plans

ICR 201712-1545-017 · OMB 1545-1773 · Historical Active

Forms and Documents
DocumentTypeStatusAvailability
2018-02-06_SS_1545-1773r Rev. Proc. 2014-55(UPDATED).docx Supporting Statement A Uploaded 2018-02-06 Repair queued
rp-14-55.doc Supplementary Document Uploaded 2017-12-18 Available
RP_2002-23_04152002.pdf Supplementary Document Uploaded 2008-06-10 Repair queued
IC Document Collections
IC IDCollectionTypeStatusForm
19339 Revenue Procedure 2014-55, Election Procedures and Information Reporting with Respect to Interests in Certain Canadian Retirement Plans Unchanged
ICR Details
1545-1773 201712-1545-017
Historical Active 201410-1545-005
TREAS/IRS
Revenue Procedure 2014-55, Election Procedures and Information Reporting with Respect to Interests in Certain Canadian Retirement Plans
Extension without change of a currently approved collection   No
Regular
Approved without change 04/26/2018
Retrieve Notice of Action (NOA) 02/14/2018
  Inventory as of this Action Requested Previously Approved
04/30/2021 36 Months From Approved 04/30/2018
20,000 0 20,000
10,000 0 10,000
0 0 0
Revenue Procedure 2002-23 provides guidance for the application by U.S. citizens and residents of the U.S. - Canada Income Tax Treaty, as amended by the 1995 protocol, in order to defer U.S. income taxes on income accrued in certain Canadian retirement plans. This revenue procedure was superseded by Revenue Procedure 2014-55, published in the Internal Revenue Bulletin dated October 27, 2014.
US Code: 26 USC 6103 Name of Law: Confidentiality and disclosure of returns and return information
  
None
Not associated with rulemaking
  82 FR 55489 11/21/2017
83 FR 6732 02/14/2018
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 20,000 20,000 0 0 0 0
Annual Time Burden (Hours) 10,000 10,000 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No
$0
No
    No
    No
No
No
No
Uncollected
Rosy Lor 202 435-5262 [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.
02/14/2018