OMB control number

Capitalization of Interest

OMB 1545-1265 · TREAS/IRS.

OMB 1545-1265

The regulations require taxpayers to maintain contemporaneous written records of estimates, to file a ruling request to segregate activities in applying the interest capitalization rules, and to request the consent of the Commissioner to change their methods of accounting for the capitalization of interest.

The latest form for Capitalization of Interest expires 2026-11-30 and is listed under ICR 202305-1545-016.

Latest Forms, Documents, and Supporting Material

Latest forms, documents, and information collections
Document	Type
Supporting Statement.docx	Supporting Statement A
?1.263A-9(g)(3)(iv) - Request a ruling to segregate activities	Information collection
?1.263A-8(b)(2)(iii) - Support for estimates for requirement of interest capitalization	Information collection

All Historical Document Collections

Historical document collections
Reference	Filing	Received	Action
202305-1545-016	Extension without change of a currently approved collection	2023-08-30	Approved without change
202003-1545-007	Extension without change of a currently approved collection	2020-06-29	Approved without change
201703-1545-026	Extension without change of a currently approved collection	2017-05-24	Approved without change
201309-1545-066	Extension without change of a currently approved collection	2014-01-31	Approved without change
201008-1545-040	Extension without change of a currently approved collection	2010-10-29	Approved without change
200706-1545-002	Extension without change of a currently approved collection	2007-07-19	Approved without change
200406-1545-050	Extension without change of a currently approved collection	2004-06-24	Approved without change
200106-1545-033	Extension without change of a currently approved collection	2001-06-18	Approved without change
199808-1545-029	Extension without change of a currently approved collection	1998-08-27	Approved without change
199508-1545-020	Extension without change of a currently approved collection	1995-08-04	Approved without change
199504-1545-016	No material or nonsubstantive change to a currently approved collection	1995-04-21	Approved with change
199410-1545-013	Extension without change of a currently approved collection	1994-10-18	Approved without change
199309-1545-010	Extension without change of a currently approved collection	1993-09-21	Approved without change
199211-1545-007	Extension without change of a currently approved collection	1992-11-05	Approved without change
199107-1545-019	New collection (Request for a new OMB Control Number)	1991-07-17	Approved without change

OMB Details

§1.263A-8(b)(2)(iii) - Support for estimates for requirement of interest capitalization

Federal Enterprise Architecture: General Government - Taxation Management