Conduit Arrangements Regulations

OMB 1545-1440

OMB 1545-1440

This document contains regulations relating to when the area director may recharacterize a financing arrangement as a conduit arrangement. Such recharacterization will affect the amount of withholding tax due on financing transactions that are part of the financing arrangement. These regulations will affect withholding agents and foreign investors.

The latest form for Conduit Arrangements Regulations expires 2022-07-31 and can be found here.

Latest Forms, Documents, and Supporting Material
Document
Name
Supporting Statement A
All Historical Document Collections
Approved without change
 Extension without change of a currently approved collection 2022-07-29
Approved without change
 Extension without change of a currently approved collection 2019-06-25
Approved without change
 Extension without change of a currently approved collection 2016-03-31
Approved without change
 Extension without change of a currently approved collection 2013-02-25
Approved without change
 Extension without change of a currently approved collection 2009-12-11
Approved without change
 Extension without change of a currently approved collection 2006-11-09
Approved without change
 Extension without change of a currently approved collection 2003-11-19
Approved without change
 Extension without change of a currently approved collection 2000-11-15
Approved without change
 Extension without change of a currently approved collection 1997-10-17
Approved with change
 No material or nonsubstantive change to a currently approved collection 1995-07-13
Approved without change
 Revision of a currently approved collection 1994-10-03
Approved without change
 New collection (Request for a new OMB Control Number) 1994-06-29
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