INTL-112-88 (Final) Allocation and Apportionment of Deduction for State Income Taxes

ICR 201005-1545-010

OMB: 1545-1224

Federal Form Document

Forms and Documents
Document
Name
Status
Supporting Statement A
2010-05-04
IC Document Collections
ICR Details
1545-1224 201005-1545-010
Historical Active 200612-1545-033
TREAS/IRS
INTL-112-88 (Final) Allocation and Apportionment of Deduction for State Income Taxes
Extension without change of a currently approved collection   No
Regular
Approved without change 06/17/2010
Retrieve Notice of Action (NOA) 05/18/2010
  Inventory as of this Action Requested Previously Approved
06/30/2013 36 Months From Approved 06/30/2010
1,000 0 1,000
1,000 0 1,000
0 0 0

This regulation provides guidance on when and how the deduction for state income taxes is to be allocated and apportioned between gross income from sources within and without the United States in order to determine the amount of taxable income from those sources. The reporting requirements in the regulation affect those taxpayers claiming foreign tax credits who elect to use an alternative method from that described in the regulation to allocate and apportion deductions for state income taxes.

None
None

Not associated with rulemaking

  74 FR 60030 11/19/2009
75 FR 27860 05/18/2010
No

1
IC Title Form No. Form Name
INTL-112-88 (Final) Allocation and Apportionment of Deduction for State Income Taxes

  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 1,000 1,000 0 0 0 0
Annual Time Burden (Hours) 1,000 1,000 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No

$0
No
No
No
Uncollected
No
Uncollected
David Bergkuist 202 622-3850

  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.
05/18/2010


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