Information Collection

Section 179 expensing rules

IC 40060 under ICR 201405-1545-007 · OMB 1545-1201.

⚠️ Notice: This information collection may be referencing outdated material. More recent filings for OMB 1545-1201 can be found here:

Documents and Forms

Document Name Document Type
TD 8455.pdf TD 8455 IC Document
TD 9146.pdf TD 9146 IC Document
TD 9209.pdf TD 9209 IC Document
section 179 expensing rules (26 CFR 1.179).pdf 26 CFR 1.179 IC Document

Information Collection (IC) Details

View Information Collection (IC)

IC Title:	Section 179 expensing rules	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 1.179-3 26 CFR 1.179-5 26 CFR 1.179-2(c)5(iv)

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: 4,025,000	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	Change Due to Adjustment in Agency Estimate	Previously Approved
Annual Number of Responses for this IC	4,025,000	4,005,000	20,000
Annual IC Time Burden (Hours)	3,015,000	3,000,000	15,000
Annual IC Cost Burden (Dollars)	0	0	0

Documents for IC

Title	Document	Date Uploaded
TD 8455	TD 8455.pdf	05/09/2014
TD 9146	TD 9146.pdf	05/09/2014
TD 9209	TD 9209.pdf	05/09/2014
26 CFR 1.179	section 179 expensing rules (26 CFR 1.179).pdf	05/23/2014

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