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Federal forms, ICRs, and supporting documents

OMB control number

TD 8459 - Settlement Funds

OMB 1545-1299 ยท TREAS/IRS.

OMB 1545-1299

This final regulation prescribes reporting requirements for settlement funds, which are funds established or approved by a governmental authority to resolve or satisfy certain liabilities, such as those involving tort or breach of contract. The final regulation relates to the tax treatment of transfers to these funds, the taxation of income earned by the funds, and the tax treatment of distributions made by the funds.

The latest form for TD 8459 - Settlement Funds expires 2029-06-30 and is listed under ICR 202511-1545-002.

Latest Forms, Documents, and Supporting Material

Latest forms, documents, and information collections
DocumentType
FR 30-Day Notice 1545-1299.docxSupplementary Document
2026 1545-1299 Supporting Statement.docxSupporting Statement A
TD 8459 - Settlement Funds Information collection

All Historical Document Collections

Historical document collections
ReferenceFilingReceivedConcludedAction
202511-1545-002 Extension without change of a currently approved collection 2026-03-31
202212-1545-018 Extension without change of a currently approved collection 2023-01-31 Approved without change
201908-1545-028 Extension without change of a currently approved collection 2019-12-27 Approved without change
201607-1545-004 Extension without change of a currently approved collection 2016-07-29 Approved without change
201304-1545-025 Extension without change of a currently approved collection 2013-05-21 Approved without change
201003-1545-005 Extension without change of a currently approved collection 2010-03-30 Approved without change
200612-1545-015 Extension without change of a currently approved collection 2007-01-18 Approved without change
200312-1545-019 Extension without change of a currently approved collection 2003-12-23 Approved without change
200012-1545-017 Extension without change of a currently approved collection 2000-12-18 Approved without change
199712-1545-030 Revision of a currently approved collection 1997-12-29 Approved without change
199412-1545-005 Extension without change of a currently approved collection 1994-12-15 Approved without change
199211-1545-019 Revision of a currently approved collection 1992-11-23 Approved without change
199201-1545-007 New collection (Request for a new OMB Control Number) 1992-01-28 Approved without change