OMB control number
Increased Credit or Deduction Amounts for Satisfying Certain Prevailing Wage and Registered Apprenticeship Requirements
OMB 1545-2315 · TREAS/IRS.
The Department of the Treasury (Treasury Department) and the Internal Revenue Service (IRS) are issuing TD 9998 to set forth rules for taxpayers intending to satisfy the prevailing wage and apprenticeship requirements to claim increased credit or deduction amounts under the Inflation Reduction Act of 2022. The information collected at the time of filing will be used by the IRS for validation of the increased portion of the credit or deduction amounts claimed by a taxpayer on a return. The likely respondents are individual, business, trust and estate filers, and tax exempt organizations.
The latest form for Increased Credit or Deduction Amounts for Satisfying Certain Prevailing Wage and Registered Apprenticeship Requirements expires 2027-08-31 and can be found here.
Document Name |
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Supporting Statement A |
Supporting Statement-1545-2315 - Final Rule-MS kgg (004).docx
Third-party disclosures under 1.45-7 and 1.45-8 |
Approved without change |
New collection (Request for a new OMB Control Number) | 2024-06-26 | |
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Comment filed on proposed rule |
New collection (Request for a new OMB Control Number) | 2023-08-30 |
Recordkeeping requirements under 1.45-12
Federal Enterprise Architecture: General Government - Taxation Management