PS-80-93 (TD 8645 - Final) Rules for Certain Rental Real Estate Activities

ICR 201306-1545-013

OMB: 1545-1455

Federal Form Document

Forms and Documents
Document
Name
Status
Supporting Statement A
2013-06-25
Supplementary Document
1995-12-22
IC Document Collections
ICR Details
1545-1455 201306-1545-013
Historical Active 201005-1545-015
TREAS/IRS ah-1455-013
PS-80-93 (TD 8645 - Final) Rules for Certain Rental Real Estate Activities
Extension without change of a currently approved collection   No
Regular
Approved without change 08/01/2013
Retrieve Notice of Action (NOA) 06/26/2013
  Inventory as of this Action Requested Previously Approved
08/31/2016 36 Months From Approved 07/31/2013
20,100 0 20,100
3,015 0 3,015
0 0 0

The regulation provides rules relating to the treatment of rental real estate activities of certain taxpayers under the passive activity loss and credit limitations on Internal Revenue Code section 469.

US Code: 26 USC 469(c)(6), (h)(2), and (l)(1). Name of Law: Passive Activity Losses and Credits Limited
  
None

Not associated with rulemaking

  78 FR 16915 03/19/2013
78 FR 38446 06/26/2013
No

1
IC Title Form No. Form Name
PS-80-93 (TD 8645 - Final) Rules for Certain Rental Real Estate Activities

  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 20,100 20,100 0 0 0 0
Annual Time Burden (Hours) 3,015 3,015 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No

$0
No
No
No
No
No
Uncollected
William Kostak 202 622-4910

  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.
06/26/2013


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