OMB.report

Federal forms, ICRs, and supporting documents

OMB control number

Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment)

OMB 1545-0046 · TREAS/IRS.

OMB 1545-0046

Internal Revenue Code section 108 allows taxpayers to exclude from gross income amounts attributable to discharge of indebtedness in title 11 cases, insolvency, or qualified farm indebtedness. Code section 1081(b) allows corporations to exclude from gross income amounts attributable to certain transfers of property. The data is used to verify adjustments to basis of property and reduction of tax attributes.

The latest form for Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment) expires 2028-01-31 and is listed under ICR 202409-1545-002.

Latest Forms, Documents, and Supporting Material

Latest forms, documents, and information collections
DocumentType
Form 982 Form 982--Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment)Form
2024 SS 1545-0046_kd_final_clean.docxSupporting Statement A
Form 982--Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment) Form

All Historical Document Collections

Historical document collections
ReferenceFilingReceivedConcludedAction
202409-1545-002 Extension without change of a currently approved collection 2024-11-29
202108-1545-003 Extension without change of a currently approved collection 2021-09-28 Approved without change
201802-1545-001 Extension without change of a currently approved collection 2018-06-27 Approved without change
201710-1545-018 Reinstatement without change of a previously approved collection 2017-12-19 Approved without change
201210-1545-006 Extension without change of a currently approved collection 2012-11-30 Approved without change
200908-1545-039 Revision of a currently approved collection 2009-09-16 Approved with change
200607-1545-014 Extension without change of a currently approved collection 2006-07-10 Approved without change
200601-1545-048 No material or nonsubstantive change to a currently approved collection 2006-01-26 Approved without change
200306-1545-023 Extension without change of a currently approved collection 2003-06-19 Approved without change
200007-1545-016 Extension without change of a currently approved collection 2000-07-05 Approved without change
199707-1545-018 Extension without change of a currently approved collection 1997-07-21 Approved without change
199409-1545-002 Revision of a currently approved collection 1994-09-14 Approved without change
199312-1545-020 No material or nonsubstantive change to a currently approved collection 1993-12-21 Approved with change
199310-1545-029 No material or nonsubstantive change to a currently approved collection 1993-10-29 Approved with change
199111-1545-011 Revision of a currently approved collection 1991-11-21 Approved without change
198908-1545-035 No material or nonsubstantive change to a currently approved collection 1989-08-21 Approved with change
198903-1545-019 Revision of a currently approved collection 1989-03-31 Approved without change
198610-1545-024 Revision of a currently approved collection 1986-10-29 Approved without change
198504-1545-012 Revision of a currently approved collection 1985-04-16 Approved without change
198410-1545-009 Revision of a currently approved collection 1984-10-03 Approved without change
198308-1545-032 Revision of a currently approved collection 1983-08-26 Approved without change
198112-1545-001 Revision of a currently approved collection 1981-12-07 Approved without change
198110-1545-080 Extension without change of a currently approved collection 1981-10-29 Approved without change
198104-1545-046 Revision of a currently approved collection 1981-04-01 Approved without change