Information Collection

De Minimis Error Safe Harbor Exceptions to Penalties for Failure to File Correct Information Returns or Furnish Correct Payee Statements

IC 249422 under ICR 202109-1545-006 · OMB 1545-2301.

⚠️ Notice: This information collection may be referencing outdated material. More recent filings for OMB 1545-2301 can be found here:

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Information Collection (IC) Details

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IC Title:	De Minimis Error Safe Harbor Exceptions to Penalties for Failure to File Correct Information Returns or Furnish Correct Payee Statements	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 301.6721-1, 301.6722-1 26 CFR 1.6045-1 26 CFR 301.6724-1

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: 10,057,746	Number of Respondents for Small Entity: 0

Affected Public: Individuals or Households

Percentage of Respondents Reporting Electronically: 75 %

	Requested	Change Due to Adjustment in Agency Estimate
Annual Number of Responses for this IC	16,123,292	16,123,292
Annual IC Time Burden (Hours)	992,102	992,102
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.