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Federal forms, ICRs, and supporting documents

OMB control number

Adjustments to Basis of Stock and Indebtedness to Shareholders of S Corporations and Treatment of Distributions by S Corporations to Shareholders

OMB 1545-1139 · TREAS/IRS.

OMB 1545-1139

These previously approved regulations provide the procedures and the statements to be filed by S corporations for making the election provided under section 1368, and by shareholders who choose to reorder items that decrease their basis. Statements required to be filled will be used to verify that taxpayers are complying with the requirements imposed by Congress.

The latest form for Adjustments to Basis of Stock and Indebtedness to Shareholders of S Corporations and Treatment of Distributions by S Corporations to Shareholders expires 2027-09-30 and is listed under ICR 202406-1545-004.

Latest Forms, Documents, and Supporting Material

Latest forms, documents, and information collections
DocumentType
Supporting Statement 1545-1139 - final.docxSupporting Statement A
Section 1367 Regarding Open Account Debt (TD 9428) Information collection
Adjustments to Basis of Stock and Indebtedness to Shareholders of S Corporations and Treatment of Distributions by S Corporations to Shareholders. Information collection

All Historical Document Collections

Historical document collections
ReferenceFilingReceivedConcludedAction
202406-1545-004 Extension without change of a currently approved collection 2024-07-31
202102-1545-012 Extension without change of a currently approved collection 2021-04-29 Approved without change
201711-1545-046 Extension without change of a currently approved collection 2018-03-27 Approved without change
201411-1545-015 Extension without change of a currently approved collection 2014-12-31 Approved without change
201110-1545-009 Extension without change of a currently approved collection 2011-10-27 Approved without change
200804-1545-014 Extension without change of a currently approved collection 2008-08-29 Approved without change
200703-1545-009 No material or nonsubstantive change to a currently approved collection 2007-04-12 Approved without change
200506-1545-051 Extension without change of a currently approved collection 2005-06-29 Approved without change
200207-1545-005 Extension without change of a currently approved collection 2002-07-08 Approved without change
199908-1545-022 No material or nonsubstantive change to a currently approved collection 1999-08-16 Approved without change
199906-1545-022 Extension without change of a currently approved collection 1999-06-16 Approved without change
199607-1545-009 Extension without change of a currently approved collection 1996-07-03 Approved without change
199306-1545-029 Revision of a currently approved collection 1993-06-29 Approved without change
199207-1545-017 Revision of a currently approved collection 1992-07-08 Approved without change
198908-1545-010 New collection (Request for a new OMB Control Number) 1989-08-25 Approved without change

OMB Details

Adjustments to Basis of Stock and Indebtedness to Shareholders of S Corporations and Treatment of Distributions by S Corporations to Shareholders.

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