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Federal forms, ICRs, and supporting documents

OMB control number

Consent To Extend the Time To Assess Tax Under Section 367—Gain Recognition Agreement

OMB 1545-1395 · TREAS/IRS.

OMB 1545-1395

Form 8838 is used to extend the statute of limitations for U.S. persons who transfer stock or securities to a foreign corporation. The form is filed when the transferor makes a gain recognition agreement. This agreement allows the transferor to defer the payment of tax on the transfer. The IRS uses Form 8838 so that it may assess tax against the transferor after the expiration of the original statute of limitations.

The latest form for Consent To Extend the Time To Assess Tax Under Section 367—Gain Recognition Agreement expires 2027-02-28 and is listed under ICR 202311-1545-007.

Latest Forms, Documents, and Supporting Material

Latest forms, documents, and information collections
DocumentType
Form 8838 Consent To Extend the Time To Assess Tax Under Section 367-Gain Recognition AgreementForm and Instruction
1545-1395 Supporting Statement.docxSupporting Statement A
Consent To Extend the Time To Assess Tax Under Section 367-Gain Recognition Agreement Form and Instruction

All Historical Document Collections

Historical document collections
ReferenceFilingReceivedConcludedAction
202311-1545-007 Extension without change of a currently approved collection 2023-12-28 Approved without change
202007-1545-011 Extension without change of a currently approved collection 2020-10-29 Approved without change
201705-1545-039 Extension without change of a currently approved collection 2017-07-17 Approved without change
201401-1545-032 Extension without change of a currently approved collection 2014-04-29 Approved without change
201012-1545-034 Extension without change of a currently approved collection 2011-02-25 Approved without change
200802-1545-007 Extension without change of a currently approved collection 2008-04-25 Approved without change
200512-1545-051 No material or nonsubstantive change to a currently approved collection 2005-12-28 Approved without change
200503-1545-015 Extension without change of a currently approved collection 2005-03-21 Approved without change
200203-1545-010 Extension without change of a currently approved collection 2002-03-27 Approved without change
199905-1545-014 Extension without change of a currently approved collection 1999-05-21 Approved without change
199605-1545-012 Extension without change of a currently approved collection 1996-05-31 Approved without change
199504-1545-017 No material or nonsubstantive change to a currently approved collection 1995-04-24 Approved with change
199307-1545-007 New collection (Request for a new OMB Control Number) 1993-07-06 Approved without change