Disqualified Corporate Interest Expense Disallowed Under Section 163(j) and Related Information

⚠️ Notice: This information collection may be referencing outdated material. More recent filings for OMB 1545-2127 can be found here:

Documents and Forms

Document Name Document Type
Form 8926 Disqualified Corporate Interest Expense Disallowed Under Section 163(j) and Related Information Form
Instr for Form 8926.pdf Instruction
8926 Disqualified Corporate Interest Expense Disallowed Under Form 8926.pdf Form
brdn_busi.pdf Burden Computation IC Document

Information Collection (IC) Details

View Information Collection (IC)

IC Title:	Disqualified Corporate Interest Expense Disallowed Under Section 163(j) and Related Information	Agency IC Tracking Number:

Is this a Common Form? No		IC Status: Modified

Obligation to Respond: Required to Obtain or Retain Benefits

CFR Citation: 26 CFR 1.163(j)-0 to 10

Information Collection Instruments:

Document Type	Form No.	Form Name	Instrument File	URL	Available Electronically?	Can Be Submitted Electronically?	Electronic Capability
Form	8926	Disqualified Corporate Interest Expense Disallowed Under Section 163(j) and Related Information	Form 8926.pdf		Yes	Yes	Fillable Fileable
Instruction			Instr for Form 8926.pdf		Yes	No	Printable Only

Line of Business: General Government

Subfunction: Taxation Management

Privacy Act System of Records
Title:	FR Citation:

Number of Respondents: 500,000	Number of Respondents for Small Entity: 0

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

Percentage of Respondents Reporting Electronically: 25 %

	Approved	Previously Approved
Annual Number of Responses for this IC	500,000	500,000
Annual IC Time Burden (Hours)	7,560,000	7,560,000
Annual IC Cost Burden (Dollars)	0	0

Documents for IC

Title	Document	Date Uploaded
Burden Computation	brdn_busi.pdf	05/21/2009

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