IA-33-92 (Final) Information Reporting for Reimbursements of Interest on Qualified Mortgages.

ICR 200710-1545-014

OMB: 1545-1339

Federal Form Document

Forms and Documents
Document
Name
Status
Supplementary Document
2007-10-04
Supporting Statement A
2007-10-04
IC Document Collections
ICR Details
1545-1339 200710-1545-014
Historical Active 200410-1545-021
TREAS/IRS CB-1339-014
IA-33-92 (Final) Information Reporting for Reimbursements of Interest on Qualified Mortgages.
Extension without change of a currently approved collection   No
Regular
Approved without change 02/20/2008
Retrieve Notice of Action (NOA) 12/27/2007
  Inventory as of this Action Requested Previously Approved
02/28/2011 36 Months From Approved 02/29/2008
1 0 1
1 0 1
0 0 0

To encourage compliance with the tax laws relating to the mortgage interest deduction, the regulations require the reporting on Form 1098 of reimbursements of interest overcharged in a prior year. Only businesses that receive mortgage interest in the course of that business are affected by this reporting requirement.

US Code: 26 USC 6050H Name of Law: Returns relating to mortgage interest received in trade or business from individuals
   US Code: 26 USC 6103 Name of Law: Confidentiality and disclosure of returns and return information
  
None

Not associated with rulemaking

  72 FR 44223 08/07/2007
72 FR 73422 12/27/2007
No

1
IC Title Form No. Form Name
IA-33-92 (Final) Information Reporting for Reimbursements of Interest on Qualified Mortgages.

  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
Joel Rutstein 202-622-4940 [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.
12/27/2007


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