Requirements Respecting the Adoption or Change of Accounting Method, Extensions of Time to Make Elections.

Requirements Respecting the Adoption or Change of Accounting Method, Extensions of Time to Make Elections

⚠️ Notice: This information collection may be referencing outdated material. More recent filings for OMB 1545-1488 can be found here:

Documents and Forms

Document Name Document Type
Form 9100 Requirements Respecting the Adoption or Change of Accounting Method, Extensions of Time to Make Elections. Form
Draft instructions for Form 9100(01-11-18)3.docx Instruction
9100 Notice of Late Election Draft Form 9100.pdf Form
TD 8742.pdf TD 8742 IC Document
TD 8719 - REG-209837-96.pdf TD 8719 / REG-209837-96 IC Document
RevProc-9100(01-11-18).docx Draft revenue procedure 2018 -XX IC Document

Information Collection (IC) Details

IC Title:	Requirements Respecting the Adoption or Change of Accounting Method, Extensions of Time to Make Elections.	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 1.446.1T(e)(3)(iii) 26 CFR 301.9100-1 26 CFR 301.9100-3

Information Collection Instruments:

Document Type	Form No.	Form Name	Instrument File	URL	Available Electronically?	Can Be Submitted Electronically?	Electronic Capability
Form	9100	Notice of Late Election	Draft Form 9100.pdf		Yes	No	Printable Only
Instruction			Draft instructions for Form 9100(01-11-18)3.docx		No		Paper Only

Line of Business: General Government

Subfunction: Taxation Management

Privacy Act System of Records
Title:	FR Citation:

Number of Respondents: 500	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	500	500
Annual IC Time Burden (Hours)	5,000	5,000
Annual IC Cost Burden (Dollars)	0	0

Documents for IC

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