OMB.report

Federal forms, ICRs, and supporting documents

OMB control number

Disclosure Statement and Regulation Disclosure Statement

OMB 1545-0889 · TREAS/IRS.

OMB 1545-0889

IRC section 6662 imposes accuracy related penalties for substantial understatement of tax liability or negligence or disregard of rules and regulations. Section 6694 imposes similar penalties on return preparers. Regulations section 1.6662-4(e) and (f) provide for reduction of these penalties if adequate disclosure of the tax treatment is made on Form 8275 or, if the position is contrary to a regulation on Form 8275-R.

The latest form for Disclosure Statement and Regulation Disclosure Statement expires 2023-01-31 and is listed under ICR 201909-1545-011.

Latest Forms, Documents, and Supporting Material

Latest forms, documents, and information collections
DocumentType
Form 8275 Form 8275 - Disclosure StatementForm
Form 8275-R Form 8275-R - Regulation Disclosure StatementForm
2023_SS 1545-0889.docxSupporting Statement A
Form 8275 - Disclosure Statement Form
Form 8275-R - Regulation Disclosure Statement Form

All Historical Document Collections

Historical document collections
ReferenceFilingReceivedConcludedAction
202211-1545-010 Extension without change of a currently approved collection 2023-01-31 Approved without change
201909-1545-011 Extension without change of a currently approved collection 2019-12-27 Approved without change
201609-1545-017 Extension without change of a currently approved collection 2016-09-30 Approved without change
201307-1545-029 Extension without change of a currently approved collection 2013-07-30 Approved without change
201005-1545-008 Revision of a currently approved collection 2010-05-18 Approved without change
200612-1545-030 Revision of a currently approved collection 2007-02-12 Approved without change
200604-1545-058 No material or nonsubstantive change to a currently approved collection 2006-04-05 Approved without change
200401-1545-003 Extension without change of a currently approved collection 2004-01-13 Approved without change
200101-1545-017 Extension without change of a currently approved collection 2001-01-22 Approved without change
199801-1545-010 Extension without change of a currently approved collection 1998-01-14 Approved without change
199501-1545-013 Extension without change of a currently approved collection 1995-01-27 Approved without change
199404-1545-017 No material or nonsubstantive change to a currently approved collection 1994-04-01 Approved with change
199202-1545-017 Revision of a currently approved collection 1992-02-25 Approved without change
199012-1545-007 Revision of a currently approved collection 1990-12-12 Approved without change
199004-1545-003 Revision of a currently approved collection 1990-04-27 Approved without change
199001-1545-008 Revision of a currently approved collection 1990-01-17 Approved without change
198908-1545-083 No material or nonsubstantive change to a currently approved collection 1989-08-31 Approved with change
198705-1545-009 Extension without change of a currently approved collection 1987-05-13 Approved without change
198409-1545-022 New collection (Request for a new OMB Control Number) 1984-09-28 Approved without change

OMB Details

Form 8275 - Disclosure Statement

Federal Enterprise Architecture: General Government - Taxation Management

Information collection instruments
FormNameElectronic accessType
Form 8275Disclosure Statement www.irs.gov/form8275Form

Review document collections for all forms, instructions, and supporting documents - including paper/printable forms.