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Federal forms, ICRs, and supporting documents

Information Collection Request

Taxation and Reporting of REIT Excess Inclusion Income by REITs, RICs, and Other Pass-Through Entities (Notice 2006-97)

ICR 201910-1545-025 · OMB 1545-2036 · Active

Forms and Documents
DocumentTypeStatusAvailability
Revenue Ruling 2006-58.pdf Supplementary Document Uploaded 2013-08-05 Available
2019-SS_1545-2036.docx Supporting Statement A Uploaded 2019-10-31 Repair queued
Notice 2006-97.pdf Supplementary Document Uploaded 2016-11-08 Available
IC Document Collections
IC IDCollectionTypeStatusForm
45684 Taxation and Reporting of Excess Inclusion Income by REITs, RICs and Other Pass-Through Entities Unchanged
ICR Details
1545-2036 201910-1545-025
Active 201610-1545-030
TREAS/IRS
Taxation and Reporting of REIT Excess Inclusion Income by REITs, RICs, and Other Pass-Through Entities (Notice 2006-97)
Extension without change of a currently approved collection   No
Regular
Approved without change 03/05/2020
Retrieve Notice of Action (NOA) 01/31/2020
  Inventory as of this Action Requested Previously Approved
03/31/2023 36 Months From Approved 03/31/2020
50 0 50
100 0 100
0 0 0
The notice requires certain REITs, RICs, partnerships and other Pass-Through Entities that have excess inclusion income to disclose the amount and character of such income allocable to their record interest owners. The record interest owners need the information to properly report and pay taxes on such income.
US Code: 26 USC Section 860E(d) Name of Law: Treatment of Residual Interests Held by Real Estate Investment Trust
   US Code: 26 USC Section 860E(e)(6) Name of Law: Tax on Transfers of Residual Interests to Certain Organization, etc.
   US Code: 26 USC 7805 Name of Law: Rules and Regulations
  
None
Not associated with rulemaking
  84 FR 52593 10/02/2019
85 FR 5776 01/31/2020
No
1
IC Title Form No. Form Name
Taxation and Reporting of Excess Inclusion Income by REITs, RICs and Other Pass-Through Entities<
  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 50 0 0 0 0
Annual Time Burden (Hours) 100 100 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No
$0
No
    No
    No
No
No
No
Uncollected
David White 202 317-4562
  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.
01/31/2020