Deduction for Energy Efficient Commercial Buildings

⚠️ Notice: This information collection may be referencing outdated material. More recent filings for OMB 1545-2004 can be found here:

Documents and Forms

Document Name Document Type
Notice 2008-40.pdf Notice 2008-40 IC Document
Notice 2006-52.pdf Notice 2006-52 IC Document
commercial_tax_179d_faqs.pdf 179D Commercial Building Tax Deduction - Frequently Asked Questions IC Document

Information Collection (IC) Details

View Information Collection (IC)

IC Title:	Deduction for Energy Efficient Commercial Buildings	Agency IC Tracking Number:

Is this a Common Form? No		IC Status: Modified

Obligation to Respond: Voluntary

CFR Citation: 26 CFR 1

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: 21,767	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	21,767	21,767
Annual IC Time Burden (Hours)	3,761	3,761
Annual IC Cost Burden (Dollars)	0	0

Documents for IC

Title	Document	Date Uploaded
Notice 2008-40	Notice 2008-40.pdf	01/25/2013
Notice 2006-52	Notice 2006-52.pdf	01/25/2013
179D Commercial Building Tax Deduction - Frequently Asked Questions	commercial_tax_179d_faqs.pdf	06/18/2019

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