Information Collection

TD 8400 - Taxation of Gain or Loss from Certain Nonfunctional Currency Transactions (Section 988 Transactions)

IC 43872 under ICR 202204-1545-013 · OMB 1545-1131.

⚠️ Notice: This information collection may be referencing outdated material. More recent filings for OMB 1545-1131 can be found here:

Documents and Forms

Documents and forms in this information collection
Document Name	Document Type
TD 8400.pdf TD 8400	IC Document
TD 8400.pdf TD 8400	IC Document

IC Title:

TD 8400 - Taxation of Gain or Loss from Certain Nonfunctional Currency Transactions (Section 988 Transactions)

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 1.988-2 26 CFR 1.988-3 26 CFR 1.988-5 26 CFR 1.988-1

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: Treasury/IRS 24.030; Treasury/IRS 24.046; Treasury/IRS 34.037

FR Citation: 80 FR 54063

Number of Respondents: 5,000

Number of Respondents for Small Entity: 0

Affected Public: Private Sector

Private Sector: Businesses or other for-profits, Not-for-profit institutions

Percentage of Respondents Reporting Electronically: 0 %

table that charts list of burden
	Approved	Previously Approved
Annual Number of Responses for this IC	5,000	5,000
Annual IC Time Burden (Hours)	3,333	3,333
Annual IC Cost Burden (Dollars)	0	0

Documents for IC

table that charts IC Documents
Title	Document	Date Uploaded
TD 8400	TD 8400.pdf	11/15/2012

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