OMB control number

Disclosure of Reportable Transactions

OMB 1545-0865 · TREAS/IRS.

OMB 1545-0865

Internal Revenue Code (IRC) 6111 requires a sub-set of promoters called “material advisors” to disclose information about the promotion of certain types of transactions called “reportable transactions.” Material advisors to any reportable transaction must disclose certain information about the reportable transaction by filing a Form 8918 with the IRS. Material advisors who file a Form 8918 will receive a reportable transaction number from the IRS. Material advisors must provide the reportable transaction number to all taxpayers and material advisors for whom the material advisor acts as a material advisor.

The latest form for Disclosure of Reportable Transactions expires 2029-01-31 and is listed under ICR 202506-1545-011.

Latest Forms, Documents, and Supporting Material

Latest forms, documents, and information collections
Document	Type
Form Form 8918 Material Advisor Disclosure Statement	Form
Form Form 8918 Form 8918--Material Advisor Disclosure Statement	Form
2025 Supporting Statement 1545-0865.docx	Supporting Statement A
2025 Supporting Statement 1545-0865.docx	Supporting Statement A
Form 8918--Material Advisor Disclosure Statement	Form
Form 8918--Material Advisor Disclosure Statement	Form
Form 8918--Material Advisor Disclosure Statement	Instruction

All Historical Document Collections

Historical document collections
Reference	Filing	Received	Action
202506-1545-011	Extension without change of a currently approved collection	2025-09-26
202204-1545-008	Extension without change of a currently approved collection	2022-07-29	Approved without change
201902-1545-004	Extension without change of a currently approved collection	2019-05-31	Approved without change
201602-1545-014	Extension without change of a currently approved collection	2016-02-29	Approved without change
201207-1545-011	Revision of a currently approved collection	2012-09-28	Approved without change
200907-1545-024	Revision of a currently approved collection	2009-07-29	Approved without change
200710-1545-018	No material or nonsubstantive change to a currently approved collection	2007-10-12	Approved without change
200605-1545-018	Extension without change of a currently approved collection	2006-05-19	Approved without change
200305-1545-005	Revision of a currently approved collection	2003-05-05	Approved without change
200108-1545-064	No material or nonsubstantive change to a currently approved collection	2001-08-28	Approved without change
200005-1545-025	Extension without change of a currently approved collection	2000-05-22	Approved without change
199807-1545-009	Extension without change of a currently approved collection	1998-07-13	Approved without change
199508-1545-015	Extension without change of a currently approved collection	1995-08-01	Approved without change
199302-1545-019	Revision of a currently approved collection	1993-02-12	Approved without change
199006-1545-022	Revision of a currently approved collection	1990-06-01	Approved without change
198908-1545-055	No material or nonsubstantive change to a currently approved collection	1989-08-24	Approved with change
198904-1545-068	No material or nonsubstantive change to a currently approved collection	1989-04-18	Approved with change
198708-1545-037	Revision of a currently approved collection	1987-08-06	Approved without change
198507-1545-005	Revision of a currently approved collection	1985-07-17	Approved without change
198505-1545-013	Revision of a currently approved collection	1985-05-20	Approved without change
198410-1545-008	Revision of a currently approved collection	1984-10-23	Approved without change
198408-1545-013	Revision of a currently approved collection	1984-08-23	Approved without change
198408-1545-012	Revision of a currently approved collection	1984-08-13	Approved without change
198408-1545-011	Revision of a currently approved collection	1984-08-13	Approved without change
198407-1545-008	New collection (Request for a new OMB Control Number)	1984-07-17	Approved without change