Return Requirement for United States Persons who acquire or dispose of an interest in a foreign partnership, or whose proportional interest in a foreign partnership changes..

ICR 201411-1545-035

OMB: 1545-1646

Federal Form Document

Forms and Documents
Document
Name
Status
Supporting Statement A
2014-11-18
ICR Details
1545-1646 201411-1545-035
Historical Active 201110-1545-030
TREAS/IRS ready
Return Requirement for United States Persons who acquire or dispose of an interest in a foreign partnership, or whose proportional interest in a foreign partnership changes..
Extension without change of a currently approved collection   No
Regular
Approved without change 03/05/2015
Retrieve Notice of Action (NOA) 12/31/2014
  Inventory as of this Action Requested Previously Approved
03/31/2018 36 Months From Approved 03/31/2015
1 0 1
1 0 1
0 0 0

This document contains final regulations under section 6046A of the Internal Revenue Code relating to the requirement that United States persons, in certain circumstances, file a return if they acquire or dispose of an interest in a foreign partnership, or if their proportional interest in a foreign partnership changes. The burden of complying with the collection of information required to be reported on Form 8865 is reflected in the burden for Form 8865, "Return of U.S. Persons With Respect to Certain Foreign Partnerships."

US Code: 26 USC 7805 Name of Law: Rules and regulations
   US Code: 26 USC 6046A Name of Law: Returns as to organization or reorganization foreign corporations and as to acquisitions of their st
  
None

Not associated with rulemaking

  79 FR 54348 09/11/2014
79 FR 78566 12/30/2014
No

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

$0
No
No
No
No
No
Uncollected
Eliana Dolgoff 202 622-3860

  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.
12/31/2014


© 2024 OMB.report | Privacy Policy