Information Collection

QEF or MTM Election by Partner or S Corporation Shareholder Notice Requirement

IC 250841 under ICR 202112-1545-008 · OMB 1545-2303.

Documents and Forms

Documents and forms in this information collection
Document Name	Document Type
NPRM - REG-118250-20 .docx Guidance on Passive Foreign Investment Companies and Controlled Foreign Corporations Held by Domestic Partnerships and S Corpora	IC Document
NPRM - REG-118250-20 .docx Guidance on Passive Foreign Investment Companies and Controlled Foreign Corporations Held by Domestic Partnerships and S Corpora	IC Document

IC Title:

Agency IC Tracking Number:

Is this a Common Form? No

IC Status: New

Obligation to Respond: Voluntary

CFR Citation: 26 CFR 1.295-1(d)(2)(ii)(A) 26 CFR 1.295-1(d)(2)(i)(A) 26 CFR 1.296-1(h)(i)(A)

Information Collection Instruments:

table that charts list of 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: 1,373,000

Number of Respondents for Small Entity: 0

Affected Public: Individuals or Households

Percentage of Respondents Reporting Electronically: 0 %

table that charts list of burden
	Requested	Program Change Due to Agency Discretion
Annual Number of Responses for this IC	1,373,000	1,373,000
Annual IC Time Burden (Hours)	686,500	686,500
Annual IC Cost Burden (Dollars)	0	0

Documents for IC

table that charts IC Documents
Title	Document	Date Uploaded
Guidance on Passive Foreign Investment Companies and Controlled Foreign Corporations Held by Domestic Partnerships and S Corporations and Related Person Insurance Income	NPRM - REG-118250-20 .docx	01/03/2022

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