OMB.report

Federal forms, ICRs, and supporting documents

Information Collection Request

TD 8517: Debt Instruments With Original Discount; Imputed Interest on Deferred Payment Sales or Exchanges of Property; TD 9599: Property Traded on an Established Market

ICR 202512-1545-005 · OMB 1545-1353 · Received in OIRA

Forms and Documents
DocumentTypeStatusAvailability
1545-1353 Supporting_Statement.docx Supporting Statement A Uploaded 2026-01-27 Repair queued
IC Document Collections
IC IDCollectionTypeStatusForm
202937 TD 9599: Property Trade on an Established Market Modified
18166 TD 8517: Debt Instruments With Original Discount; Imputed Interest on Deferred Payment Sales or Exchanges of Property Modified
ICR Details
1545-1353 202512-1545-005
Received in OIRA 202209-1545-005
TREAS/IRS
TD 8517: Debt Instruments With Original Discount; Imputed Interest on Deferred Payment Sales or Exchanges of Property; TD 9599: Property Traded on an Established Market
Extension without change of a currently approved collection   No
Regular 02/27/2026
  Requested Previously Approved
36 Months From Approved 04/30/2026
545,000 545,000
195,500 195,500
0 0
These documents contain regulations relating to the tax treatment of debt instruments with original issue discount and the imputation of interest on deferred payments under certain contracts for the sale or exchange of property and determining when property is traded on an established market for purposes of determining the issue price of a debt instrument. The regulations provide guidance to holders and issuers of debt instruments.
US Code: 26 USC 163 Name of Law: Income Taxes: Interest
   US Code: 26 USC 1275 Name of Law: Income Taxes: Other Definitions and Special Rules
  
None
Not associated with rulemaking
  90 FR 42509 09/02/2025
91 FR 4789 02/02/2026
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 545,000 545,000 0 0 0 0
Annual Time Burden (Hours) 195,500 195,500 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No
$0
No
    Yes
    No
No
No
No
No
William Blanchard 202 622-3950
  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.
02/27/2026