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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IC Title:

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

Agency IC Tracking Number:

Is this a Common Form? No

IC Status: Modified

Obligation to Respond: Mandatory

CFR Citation: 26 CFR 1.1298-3 (To search for a specific CFR, visit the Code of Federal Regulations.)

Information Collection Instruments:

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

Federal Enterprise Architecture Business Reference Module

Line of Business: General Government

Subfunction: Taxation Management

Privacy Act System of Records

Title: Treasury/IRS 22.061 â Information Return Master File; Treasury/IRS 24.030 â CADE-Individual Master File; Treasury/IRS 34.037- IRS Audit Trail and Security Records System.

FR Citation: 83 FR 42980

Number of Respondents: 275,000

Number of Respondents for Small Entity: 0

Affected Public: Private Sector

Private Sector: Businesses or other for-profits

Percentage of Respondents Reporting Electronically: 0 %

table that charts list of burden
	Approved	Previously Approved
Annual Number of Responses for this IC	275,000	275,000
Annual IC Time Burden (Hours)	112,500	112,500
Annual IC Cost Burden (Dollars)	0	0

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