TD 8775 - Election Not to Apply Look-Back Methods in De Minimis Cases

Special rules for long-term contracts under section 460

⚠️ Notice: This information collection may be referencing outdated material. More recent filings for OMB 1545-1732 can be found here:

Documents and Forms

Document Name Document Type
T.D. 8775.pdf TD 8775 IC Document

Information Collection (IC) Details

IC Title:	TD 8775 - Election Not to Apply Look-Back Methods in De Minimis Cases	Agency IC Tracking Number:

Is this a Common Form? No		IC Status: Unchanged

Obligation to Respond: Required to Obtain or Retain Benefits

CFR Citation: 26 CFR 1.460-(b)(6)

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: 20,000	Number of Respondents for Small Entity: 0

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

Percentage of Respondents Reporting Electronically: 0 %

	Approved	Previously Approved
Annual Number of Responses for this IC	20,000	20,000
Annual IC Time Burden (Hours)	4,000	4,000
Annual IC Cost Burden (Dollars)	0	0

Documents for IC

Title	Document	Date Uploaded
TD 8775	T.D. 8775.pdf	07/26/2016

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