Information Collection

Recordkeeping requirements under 1.45-12

IC 261590 under ICR 202308-1545-007 · OMB 1545-2315.

⚠️ Notice: This information collection may be referencing outdated material. More recent filings for OMB 1545-2315 can be found here:

Documents and Forms

Documents and forms in this information collection
Document Name	Document Type
REG 100908-23_2023-.pdf NPRM REG-100908-23	IC Document
REG 100908-23_2023-.pdf NPRM REG-100908-23	IC Document

IC Title:

Recordkeeping requirements under 1.45-12

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 1.45-12

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: IRS 24.046-Customer Account Data Engine Business Master File

FR Citation: 83 FR 42980

Number of Respondents: 70

Number of Respondents for Small Entity: 0

Affected Public: Private Sector

Private Sector: Businesses or other for-profits

Percentage of Respondents Reporting Electronically: 0 %

table that charts list of burden
	Requested	Program Change Due to New Statute
Annual Number of Responses for this IC	70	70
Annual IC Time Burden (Hours)	2,800	2,800
Annual IC Cost Burden (Dollars)	0	0

Documents for IC

table that charts IC Documents
Title	Document	Date Uploaded
NPRM REG-100908-23	REG 100908-23_2023-.pdf	08/30/2023

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