OMB.report

Federal forms, ICRs, and supporting documents

Information Collection Request

Return by a U.S. Transferor of Property to a Foreign Corporation

ICR 202404-1545-017 · OMB 1545-0026 · Received in OIRA

Forms and Documents
DocumentTypeStatusAvailability
Form 926 Form 926 - Return by a U.S. Transferor of Property to a Foreign Corporation Form Modified Repair queued
Supporting Statement-1545-0026 - Final Rule-MS.docx Supporting Statement A Uploaded 2024-06-04 Missing upstream
IC Document Collections
IC IDCollectionTypeStatusForm
39372 Form 926 - Return by a U.S. Transferor of Property to a Foreign Corporation Form Modified
ICR Details
1545-0026 202404-1545-017
Received in OIRA 202207-1545-016
TREAS/IRS
Return by a U.S. Transferor of Property to a Foreign Corporation
Revision of a currently approved collection   No
Regular 10/10/2024
  Requested Previously Approved
36 Months From Approved 02/28/2025
667 667
30,209 28,608
0 0
Form 926 is filed by any U.S. person who transfers certain tangible or intangible property to a foreign corporation to report information required by section 6038B.
US Code: 26 USC 6038B Name of Law: Information reporting with respect to certain foreign corporations and partnerships
  
None
1545-BP55 Final or interim final rulemaking 89 FR 82160 10/10/2024
Yes
  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 667 667 0 0 0 0
Annual Time Burden (Hours) 30,209 28,608 0 1,601 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
Yes
Changing Regulations
No
The final regulations affect certain United States persons that previously transferred intangible property to a foreign corporation. Changes made by these final regulations will result in an estimated burden increase of 1,601 hours. The burden changes are due to the requirement to provide specific information concerning a subsequent transfer of intangible property as described in §1.367(d)-1(f)(4)(i).
$28,536
No
    No
    No
No
No
No
No
Virginia Tarris 202 622-3557
  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.
10/10/2024