Form 982--Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment)

⚠️ Notice: This information collection may be referencing outdated material. More recent filings for OMB 1545-0046 can be found here:

Documents and Forms

Document Name Document Type
i982--2018-03-00.pdf core.publish.no.irs.gov/instrs/pdf/i982--2018-03-00.pdf Instruction
982 Reduction of Tax Attributes Due to Discharge of Indebted f982--2017-12-00.pdf www.irs.gov/pub/irs-pdf/f982.pdf Form
Burden-2018-.pdf Burden IC Document

Information Collection (IC) Details

View Information Collection (IC)

IC Title:	Form 982--Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment)	Agency IC Tracking Number:

Is this a Common Form? No		IC Status: Modified

Obligation to Respond: Mandatory

CFR Citation:

Information Collection Instruments:

Document Type	Form No.	Form Name	Instrument File	URL	Available Electronically?	Can Be Submitted Electronically?	Electronic Capability
Instruction			i982--2018-03-00.pdf	http://core.publish.no.irs.gov/instrs/pdf/i982--2018-03-00.pdf	No		Printable Only
Form	982	Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment)	f982--2017-12-00.pdf	http://www.irs.gov/pub/irs-pdf/f982.pdf	Yes	Yes	Fillable Fileable

Line of Business: General Government

Subfunction: Taxation Management

Privacy Act System of Records
Title: 24.030–Customer Account Data Engine Individual Master File;	FR Citation: 80 FR 54064

Number of Respondents: 667	Number of Respondents for Small Entity: 0

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

Percentage of Respondents Reporting Electronically: 50 %

	Approved	Previously Approved
Annual Number of Responses for this IC	667	667
Annual IC Time Burden (Hours)	7,491	7,491
Annual IC Cost Burden (Dollars)	0	0

Documents for IC

Title	Document	Date Uploaded
Burden	Burden-2018-.pdf	03/07/2018

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