REG-209446-82 (Final) Passthrough of Items of an S Corporation to its Shareholders

ICR 200705-1545-051

OMB: 1545-1613

Federal Form Document

Forms and Documents
Document
Name
Status
Supplementary Document
2007-05-17
Supplementary Document
2007-05-17
Supporting Statement A
2007-05-17
IC Document Collections
ICR Details
1545-1613 200705-1545-051
Historical Active 200406-1545-014
TREAS/IRS CB-1613-051
REG-209446-82 (Final) Passthrough of Items of an S Corporation to its Shareholders
Extension without change of a currently approved collection   No
Regular
Approved without change 10/09/2007
Retrieve Notice of Action (NOA) 07/19/2007
  Inventory as of this Action Requested Previously Approved
10/31/2010 36 Months From Approved 10/31/2007
1 0 1
1 0 1
0 0 0

Section 1366 requires shareholders of an S corporation to take into account their pro rata share of separately stated items of the S corporation and nonseparately computed income or loss. The regulations provide guidance regarding this reporting requirement.

US Code: 26 USC 1366 Name of Law: Pass-thru of items to shareholders
   US Code: 26 USC 6103 Name of Law: Confidentiality and disclosure of returns and return information
  
None

Not associated with rulemaking

  72 FR 11935 03/14/2007
72 FR 31897 06/08/2007
No

1
IC Title Form No. Form Name
REG-209446-82 (Final) Passthrough of Items of an S Corporation to its Shareholders

  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 1 1 0 0 0 0
Annual Time Burden (Hours) 1 1 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No

$0
No
No
Uncollected
Uncollected
Uncollected
Uncollected
Stacy Short 202 622-3070

  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.
07/19/2007


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