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

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 2021-04-30 and can be found here.

Latest Forms, Documents, and Supporting Material

Document Name
Supporting Statement 1545-1139 - final.docx Supporting Statement A
Section 1367 Regarding Open Account Debt (TD 9428)
Adjustments to Basis of Stock and Indebtedness to Shareholders of S Corporations and Treatment of Distributions by S Corporations to Shareholders.

All Historical Document Collections

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

OMB Details

Adjustments to Basis of Stock and Indebtedness to Shareholders of S Corporations and Treatment of Distributions by S Corporations to Shareholders.(TD 9300)

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