Third-party disclosures under 1.45-7 and 1.45-8

Increased Credit or Deduction Amounts for Satisfying Certain Prevailing Wage and Registered Apprenticeship Requirements

⚠️ Notice: This information collection may be referencing outdated material.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

Documents and Forms

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

Information Collection (IC) Details

IC Title:	Third-party disclosures under 1.45-7 and 1.45-8	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 §1.45-8 26 CFR §1.45-7 (To search for a specific CFR, visit the Code of Federal Regulations.)

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: IRS 24.046-Customer Account Data Engine Business Master File.	FR Citation: 83 FR 42980

Number of Respondents: 70,000	Number of Respondents for Small Entity: 0

Affected Public: Private Sector	Private Sector: Businesses or other for-profits

Percentage of Respondents Reporting Electronically: 0 %

	Requested	Program Change Due to New Statute
Annual Number of Responses for this IC	70,000	70,000
Annual IC Time Burden (Hours)	140,000	140,000
Annual IC Cost Burden (Dollars)	0	0

Documents for IC

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.