OMB.report

Federal forms, ICRs, and supporting documents

Information Collection Request

Notice Regarding Certain Church Plan Clarifications under Section 336 of the PATH Act

ICR 202505-1545-001 · OMB 1545-2279 · Active

Forms and Documents
DocumentTypeStatusAvailability
2025 SS_1545-2279_.docx Supporting Statement A Uploaded 2025-08-01 Available
2025 SS_1545-2279_.docx Supporting Statement A Uploaded 2025-08-01 Repair queued
IC Document Collections
IC IDCollectionTypeStatusForm
230021 Notice 2018-81, Notice Regarding Certain Church Plan Clarifications under Section 336 of the PATH Act Modified
ICR Details
1545-2279 202505-1545-001
Active 202203-1545-016
TREAS/IRS
Notice Regarding Certain Church Plan Clarifications under Section 336 of the PATH Act
Extension without change of a currently approved collection   No
Regular
Approved without change 11/20/2025
Retrieve Notice of Action (NOA) 08/29/2025
  Inventory as of this Action Requested Previously Approved
11/30/2028 36 Months From Approved 11/30/2025
3 0 3
6 0 6
0 0 0
This notice describes the manner in which taxpayers notify the IRS of revocation of an election to aggregate or disaggregate certain church-related organizations under section 336(a) of the PATH Act. Churches and church-related organizations are allowed to make elections to aggregate or disaggregate for this purpose under section 414(c)(2)(C) and (D), which were added to the Code by section 336(a) of the Protecting Americans from Tax Hikes Act of 2015 (Public Law 114-113 (129 Stat. 2242 (2015)) (PATH Act).
US Code: 26 USC 414(c)(2)(C) and (D) Name of Law: Two or more trades or businesses under common control.
   PL: Pub.L. 114 - 113 336(a) Name of Law: The Protecting Americans from Tax Hikes Act of 2015 (the PATH Act)
  
None
Not associated with rulemaking
  90 FR 16426 04/17/2025
90 FR 41868 08/27/2025
No
1
IC Title Form No. Form Name
Notice 2018-81, Notice Regarding Certain Church Plan Clarifications under Section 336 of the PATH Act
  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 3 3 0 0 0 0
Annual Time Burden (Hours) 6 6 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No
$0
No
    No
    No
No
No
No
No
Jeremy Lamb 202 317-4575 [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.
08/29/2025