Section 280H Limitations for a Personal Service Corporation (PSC)

Form 1120, U.S. Corp. Income Tax Return, Schedule D, Capital Gains and Losses, Schedule H, Section 280H Limitations for a Personal Service Corporation (PSC), Schedule N, Foreign .........

⚠️ Notice: This information collection may be referencing outdated material. More recent filings for OMB 1545-0123 can be found here:

Documents and Forms

Document Name Document Type
Form Schedule H (1120) Section 280H Limitations for a Personal Service Corporation (PSC) Form and Instruction
Schedule H (1120) Section 280H Limitations for a Personal Service Corporat 1120 (sch h).pdf Form and Instruction
brdn_busi for Schedule H.PDF Burden IC Document

Information Collection (IC) Details

IC Title:	Section 280H Limitations for a Personal Service Corporation (PSC)	Agency IC Tracking Number:

Is this a Common Form? No		IC Status: New

Obligation to Respond: Mandatory

CFR Citation:

Information Collection Instruments:

Document Type	Form No.	Form Name	Instrument File	URL	Available Electronically?	Can Be Submitted Electronically?	Electronic Capability
Form and Instruction	Schedule H (1120)	Section 280H Limitations for a Personal Service Corporation (PSC)	1120 (sch h).pdf		Yes	Yes	Fillable Fileable

Line of Business: General Government

Subfunction: Taxation Management

Privacy Act System of Records
Title:	FR Citation:

Number of Respondents: 500	Number of Respondents for Small Entity: 0

Affected Public: Private Sector	Private Sector: Businesses or other for-profits

Percentage of Respondents Reporting Electronically: 75 %

	Approved	Program Change Due to New Statute	Change Due to Adjustment in Agency Estimate
Annual Number of Responses for this IC	500	0	500
Annual IC Time Burden (Hours)	3,645	120	3,525
Annual IC Cost Burden (Dollars)	0	0	0

Documents for IC

Title	Document	Date Uploaded
Burden	brdn_busi for Schedule H.PDF	12/18/2008

Blank fields in records indicate information that was not collected or not collected electronically prior to July 2006.