Reducation of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment)

Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment)

⚠️ Notice: This information collection may be referencing outdated material. More recent filings for OMB 1545-0046 can be found here:

Documents and Forms

Document Name Document Type
Form 982 Reducation of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment) Form and Instruction
982 Reducation of Tax Attributes Due to Discharge of Indebte f982.pdf www.irs.gov/pub/irs-pdf/f982.pdf Form and Instruction
2009 Burden.PDF 2009 Burden IC Document

Information Collection (IC) Details

IC Title:	Reducation of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment)	Agency IC Tracking Number:	db-0046-039

Is this a Common Form? No		IC Status: Modified

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	982	Reducation of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment)	f982.pdf	http://www.irs.gov/pub/irs-pdf/f982.pdf	Yes	No	Fillable Printable

Line of Business: General Government

Subfunction: Taxation Management

Privacy Act System of Records
Title:	FR Citation:

Number of Respondents: 667	Number of Respondents for Small Entity: 0

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

Percentage of Respondents Reporting Electronically: 50 %

	Approved	Program Change Due to New Statute	Previously Approved
Annual Number of Responses for this IC	667	0	667
Annual IC Time Burden (Hours)	7,491	320	7,171
Annual IC Cost Burden (Dollars)	0	0	0

Documents for IC

Title	Document	Date Uploaded
2009 Burden	2009 Burden.PDF	08/19/2009

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