Information Collection

Deemed sale or deemed dividend election by a U.S. person that is a shareholder of a former PFIC

IC 223250 under ICR 201912-1545-006 · OMB 1545-1507.

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Deemed sale or deemed dividend election by a U.S. person that is a shareholder of a former PFIC
 
No Modified
 
Mandatory
 
26 CFR 1.1298-3  (To search for a specific CFR, visit the Code of Federal Regulations.)

Document Type Form No. Form Name Instrument File URL Available Electronically? Can Be Submitted Electronically? Electronic Capability

General Government Taxation Management

Treasury/IRS 22.061 – Information Return Master File; Treasury/IRS 24.030 – CADE-Individual Master File; Treasury/IRS 34.037- IRS Audit Trail and Security Records System.  83 FR 42980

275,000 0
   
Private Sector Businesses or other for-profits
 
   0 %

  Approved Program Change Due to New Statute Program Change Due to Agency Discretion Change Due to Adjustment in Agency Estimate Change Due to Potential Violation of the PRA Previously Approved
Annual Number of Responses for this IC 275,000 0 0 0 0 275,000
Annual IC Time Burden (Hours) 112,500 0 0 0 0 112,500
Annual IC Cost Burden (Dollars) 0 0 0 0 0 0

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