Information Collection

Form 461 - Limitation on Business Losses

IC 233067 under ICR 201809-1545-004 · OMB 1545-2283.

⚠️ Notice: This information collection may be referencing outdated material. More recent filings for OMB 1545-2283 can be found here:

Documents and Forms

Documents and forms in this information collection
Document Name	Document Type
Form 461 Form 461 - Limitation on Business Losses	Form
i461 - modified PRA text.pdf	Instruction
461 Limitation on Business Losses f461--dft.pdf	Form

IC Title:

Form 461 - Limitation on Business Losses

Agency IC Tracking Number:

Is this a Common Form? No

IC Status: New

Obligation to Respond: Mandatory

CFR Citation: 26 CFR 461(l) (To search for a specific CFR, visit the Code of Federal Regulations.)

Information Collection Instruments:

table that charts list of instruments
Document Type	Form No.	Form Name	Instrument File	URL	Available Electronically?	Can Be Submitted Electronically?	Electronic Capability
Form	461	Limitation on Business Losses	f461--dft.pdf		Yes	Yes	Fillable Fileable
Instruction			i461 - modified PRA text.pdf		Yes	No	Printable Only

Line of Business: General Government

Subfunction: Taxation Management

Privacy Act System of Records

Title: IRS 24.046 - CADE Business Master File (BMF)

FR Citation: 80 FR 54064

Number of Respondents: 2,909,026

Number of Respondents for Small Entity: 0

Affected Public: Private Sector

Private Sector: Not-for-profit institutions, Businesses or other for-profits

Percentage of Respondents Reporting Electronically: 80 %

table that charts list of burden
	Approved	Program Change Due to New Statute
Annual Number of Responses for this IC	2,909,026	2,909,026
Annual IC Time Burden (Hours)	1,105,430	1,105,430
Annual IC Cost Burden (Dollars)	0	0

Documents for IC

table that charts IC Documents
Title	Document	Date Uploaded
No associated records found

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