REG-144762-09 (TD 9498) - Application of Section 108(i) to Partnerships and S Corporations

Internal Revenue Code Section 108(i) Election

⚠️ Notice: This information collection may be referencing outdated material. More recent filings for OMB 1545-2147 can be found here:

Documents and Forms

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Information Collection (IC) Details

IC Title:	REG-144762-09 (TD 9498) - Application of Section 108(i) to Partnerships and S Corporations	Agency IC Tracking Number:

Is this a Common Form? No		IC Status: Unchanged

Obligation to Respond: Required to Obtain or Retain Benefits

CFR Citation: 26 CFR 1.108(i)-2T

Information Collection Instruments:

Document Type	Form No.	Form Name	Instrument File	URL	Available Electronically?	Can Be Submitted Electronically?	Electronic Capability

Line of Business: General Government

Subfunction: Taxation Management

Privacy Act System of Records
Title:	FR Citation:

Number of Respondents: 100,000	Number of Respondents for Small Entity: 0

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

Percentage of Respondents Reporting Electronically: 0 %

	Approved	Previously Approved
Annual Number of Responses for this IC	25,000	25,000
Annual IC Time Burden (Hours)	150,000	150,000
Annual IC Cost Burden (Dollars)	0	0

Documents for IC

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