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 202201-1545-029 · OMB 1545-2301.

⚠️ Notice: This information collection may be referencing outdated material.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

Documents and Forms

Documents and forms in this information collection
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

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:

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: 10,057,746

Number of Respondents for Small Entity: 0

Affected Public: Individuals or Households

Percentage of Respondents Reporting Electronically: 75 %

table that charts list of burden
	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

table that charts IC Documents
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.