Capitalization of Interest

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 2023-08-31 and can be found here.

Latest Forms, Documents, and Supporting Material

Document Name
Supporting Statement.docx Supporting Statement A
?1.263A-9(g)(3)(iv) - Request a ruling to segregate activities
?1.263A-8(b)(2)(iii) - Support for estimates for requirement of interest capitalization

All Historical Document Collections

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

OMB Details

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

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