(NOT-114860-20) S Corporation Guidance under Section 958 (Rules for Determining Stock Ownership)

TD 9866 (REG-951A) and Notice 2020-69 (S Corporation Guidance under Section 958 (Rules for Determining Stock Ownership) and Guidance Regarding the Treatment of Qualified Improvement Property under the

⚠️ Notice: This information collection may be referencing outdated material. More recent filings for OMB 1545-2291 can be found here:

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Information Collection (IC) Details

IC Title:	(NOT-114860-20) S Corporation Guidance under Section 958 (Rules for Determining Stock Ownership)	Agency IC Tracking Number:

Is this a Common Form? No		IC Status: New

Obligation to Respond: Required to Obtain or Retain Benefits

CFR Citation: 26 CFR 951A 26 CFR 951A-7 26 CFR 951A-1(e) (To search for a specific CFR, visit the Code of Federal Regulations.)

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: 3,688	Number of Respondents for Small Entity: 0

Affected Public: Individuals or Households

Percentage of Respondents Reporting Electronically: 0 %

	Approved	Program Change Due to Agency Discretion
Annual Number of Responses for this IC	3,688	3,688
Annual IC Time Burden (Hours)	1,844	1,844
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.