OMB control number
TD 8459 - Settlement Funds
OMB 1545-1299 · 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 can be found here.
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