Withholding on the transfer of a non-publicly traded partnership interest.

Regulations Providing Guidance Under Section 1446(f)

⚠️ Notice: This information collection may be referencing outdated material. More recent filings for OMB 1545-2292 can be found here:

Documents and Forms

Document Name Document Type
Notice 2018-8.pdf Notice 2018-8 IC Document
Notice 2018-29.pdf Notice 2018-29 IC Document
REG-105476-18.pdf REG-105476-18 IC Document

Information Collection (IC) Details

IC Title:	Withholding on the transfer of a non-publicly traded partnership interest.	Agency IC Tracking Number:

Is this a Common Form? No		IC Status: New

Obligation to Respond: Mandatory

CFR Citation: 26 CFR 1.864(c)(8)–2 26 CFR 1.1446(f)–2 through -4

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: 76,000	Number of Respondents for Small Entity: 0

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

Percentage of Respondents Reporting Electronically: 80 %

	Approved	Program Change Due to New Statute
Annual Number of Responses for this IC	76,000	76,000
Annual IC Time Burden (Hours)	50,920	50,920
Annual IC Cost Burden (Dollars)	0	0

Documents for IC

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