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Federal forms, ICRs, and supporting documents

OMB control number

Adjustments to Basis of Stock and Indebtedness to Shareholders of S Corporations and Treatment of Distributions by S Corporations to Shareholders

OMB 1545-1139 · TREAS/IRS.

OMB 1545-1139

These previously approved regulations provide the procedures and the statements to be filed by S corporations for making the election provided under section 1368, and by shareholders who choose to reorder items that decrease their basis. Statements required to be filled will be used to verify that taxpayers are complying with the requirements imposed by Congress.

The latest form for Adjustments to Basis of Stock and Indebtedness to Shareholders of S Corporations and Treatment of Distributions by S Corporations to Shareholders expires 2027-09-30 and can be found here.

Latest Forms, Documents, and Supporting Material
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Name
Supporting Statement A
All Historical Document Collections
 Extension without change of a currently approved collection 2024-07-31
Approved without change
 Extension without change of a currently approved collection 2021-04-29
Approved without change
 Extension without change of a currently approved collection 2018-03-27
Approved without change
 Extension without change of a currently approved collection 2014-12-31
Approved without change
 Extension without change of a currently approved collection 2011-10-27
Approved without change
 Extension without change of a currently approved collection 2008-08-29
Approved without change
 No material or nonsubstantive change to a currently approved collection 2007-04-12
Approved without change
 Extension without change of a currently approved collection 2005-06-29
Approved without change
 Extension without change of a currently approved collection 2002-07-08
Approved without change
 No material or nonsubstantive change to a currently approved collection 1999-08-16
Approved without change
 Extension without change of a currently approved collection 1999-06-16
Approved without change
 Extension without change of a currently approved collection 1996-07-03
Approved without change
 Revision of a currently approved collection 1993-06-29
Approved without change
 Revision of a currently approved collection 1992-07-08
Approved without change
 New collection (Request for a new OMB Control Number) 1989-08-25
OMB Details

Adjustments to Basis of Stock and Indebtedness to Shareholders of S Corporations and Treatment of Distributions by S Corporations to Shareholders.

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