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

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

Documents and Forms

Document Name Document Type
TD-XXXX-- De Minimis Error Safe Harbor Final Regulations -- 9-17-21 clean (002).docx De Minimis Error Safe Harbor Exceptions to Penalties for Failure to File Correct Information Returns or Furnish Correct Payee St IC Document
TD-XXXX-- De Minimis Error Safe Harbor Final Regulations -- 9-17-21 clean (002).docx De Minimis Error Safe Harbor Exceptions to Penalties for Failure to File Correct Information Returns or Furnish Correct Payee St IC Document

Information Collection (IC) Details

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: Modified

Obligation to Respond: Required to Obtain or Retain Benefits

CFR Citation: 26 CFR 1.6045-1 26 CFR 301.6724-1 26 CFR 301.6721-1, 301.6722-1

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 %

	Approved	Program Change Due to New Statute
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

Documents for IC

Title	Document	Date Uploaded
De Minimis Error Safe Harbor Exceptions to Penalties for Failure to File Correct Information Returns or Furnish Correct Payee Statements	TD-XXXX-- De Minimis Error Safe Harbor Final Regulations -- 9-17-21 clean (002).docx	01/20/2022

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