OMB.report

Federal forms, ICRs, and supporting documents

Information Collection Request

Information Return for Publicly Offered Original Issue Discount Instruments

ICR 202309-1545-002 · OMB 1545-0887 · Received in OIRA

Forms and Documents
DocumentTypeStatusAvailability
Form 8281 Form 8281 - Information Return for Publicly Offered Original Issue Discount Instruments Form and Instruction Unchanged Repair queued
2023 SS 1545-0887.docx Supporting Statement A Uploaded 2023-09-26 Missing upstream
IC Document Collections
IC IDCollectionTypeStatusForm
43864 Form 8281 - Information Return for Publicly Offered Original Issue Discount Instruments Form and Instruction Unchanged
ICR Details
1545-0887 202309-1545-002
Received in OIRA 202005-1545-006
TREAS/IRS
Information Return for Publicly Offered Original Issue Discount Instruments
Extension without change of a currently approved collection   No
Regular 10/31/2023
  Requested Previously Approved
36 Months From Approved 10/31/2023
2,500 2,500
15,300 15,300
0 0
Form 8281 is filed by the issuer of a publicly offered debt instrument having OID. The information is used to update Pub. 1212, Guide to Original Issue Discount (OID) Instruments, to enable brokers and other middlemen to identify publicly traded OID obligations, which they may hold as nominees for the true owners, so that they can meet the requirement to file Forms 1099-INT and 1099-OID as required by section 6049.
US Code: 26 USC 1275(c)(2) Name of Law: Information required to be submitted to secretary.
  
None
Not associated with rulemaking
  88 FR 53956 08/08/2023
88 FR 74243 10/30/2023
No
  Total Request 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 2,500 2,500 0 0 0 0
Annual Time Burden (Hours) 15,300 15,300 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No
$20,135
No
    Yes
    No
No
No
No
No
Oksana Stowbunenko 202 622-0020
  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.
10/31/2023