Reporting Requirements for Widely Held Fixed Investment Trusts

ICR 202203-1545-008 · OMB 1545-1540 · Received in OIRA

⚠️ Notice: This information collection may be outdated. More recent filings for OMB 1545-1540 can be found here:

2025-08-01 - Extension without change of a currently approved collection

Forms and Documents

Document	Type	Status	Availability
TD 9279_71FR43968_03AUG2006.pdf	Supplementary Document	Uploaded 2012-08-30	Repair queued
TD_9308_Final.pdf	Supplementary Document	Uploaded 2009-05-04	Repair queued
2022_SS_1545-1540.docx	Supporting Statement A	Uploaded 2022-04-12	Repair queued

IC Document Collections

IC ID	Collection	Type	Status	Form
18655	TD 9308 (Reg 125071-06) Reporting Requirements for Widely Held Fixed Investment Trusts (Previously TD 9279)		Modified

ICR Details

OMB Control No: 1545-1540	ICR Reference No: 202203-1545-008
Status: Received in OIRA	Previous ICR Reference No: 201809-1545-012
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Reporting Requirements for Widely Held Fixed Investment Trusts
Type of Information Collection: Extension without change of a currently approved collection	Common Form ICR: No
Type of Review Request: Regular	Date Submitted to OIRA: 04/29/2022

	Requested	Previously Approved
Expiration Date	36 Months From Approved	04/30/2022
Responses	1,200	1,200
Time Burden (Hours)	2,400	2,400
Cost Burden (Dollars)	0	0

Abstract: Under regulation section 1.671-5, the trustee or the middleman who holds an interest in a widely held fixed investment trust for an investor will be required to provide a Form 1099 to the IRS and a tax information statement to the investor. The trust is also required to provide more detailed tax information to middlemen and certain other persons, upon request.

Authorizing Statute(s): US Code: 26 USC 671 Name of Law: Trust income, deductions, and credits attributable to grantors and others and substantial owners.

Citations for New Statutory Requirements: None

Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	87 FR 4998	01/31/2022
30-day Notice:	Federal Register Citation:	Citation Date:
	87 FR 25357	04/28/2022
Did the Agency receive public comments on this ICR? No

Number of Information Collection (IC) in this ICR: 1

IC Title	Form No.	Form Name
TD 9308 (Reg 125071-06) Reporting Requirements for Widely Held Fixed Investment Trusts (Previously TD 9279)

ICR Summary of Burden

	Total Request	Previously Approved
Annual Number of Responses	1,200	1,200
Annual Time Burden (Hours)	2,400	2,400
Annual Cost Burden (Dollars)	0	0

Burden increases because of Program Change due to Agency Discretion: No

Burden Increase Due to:

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement:

Annual Cost to Federal Government: $0

Does this IC contain surveys, censuses, or employ statistical methods? No

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination. No

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination. No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? No

Agency Contact: Faith Colson 202 622-3060

Common Form ICR: No