OMB.report

Federal forms, ICRs, and supporting documents

OMB control number

Debt Instruments with original instrument discount (OID); Contingent Payments; Anti-Abuse Rule

OMB 1545-1450 · TREAS/IRS.

OMB 1545-1450

The regulations provide definitions, general rules, and reporting requirements for debt instruments that provide for contingent payments. The regulations also provide definitions, general rules, and recordkeeping requirements for integrated debt instruments.

The latest form for Debt Instruments with original instrument discount (OID); Contingent Payments; Anti-Abuse Rule expires 2026-07-31 and is listed under ICR 202301-1545-005.

Latest Forms, Documents, and Supporting Material

Latest forms, documents, and information collections
DocumentType
1545-1450 Supporting Statement.docxSupporting Statement A
Special rules relating to debt instruments Information collection

All Historical Document Collections

Historical document collections
ReferenceFilingReceivedConcludedAction
202601-1545-019 Extension without change of a currently approved collection 2026-05-29
202301-1545-005 Extension without change of a currently approved collection 2023-02-28 Approved without change
201908-1545-009 Extension without change of a currently approved collection 2019-12-27 Approved without change
201607-1545-026 Extension without change of a currently approved collection 2016-07-29 Approved without change
201305-1545-007 Extension without change of a currently approved collection 2013-05-30 Approved without change
201003-1545-023 Extension without change of a currently approved collection 2010-03-30 Approved without change
200612-1545-031 Extension without change of a currently approved collection 2007-01-12 Approved without change
200312-1545-020 Extension without change of a currently approved collection 2003-12-23 Approved without change
200012-1545-014 Extension without change of a currently approved collection 2000-12-14 Approved without change
199801-1545-004 Extension without change of a currently approved collection 1998-01-02 Approved without change
199601-1545-003 No material or nonsubstantive change to a currently approved collection 1996-01-26 Approved without change
199512-1545-033 No material or nonsubstantive change to a currently approved collection 1995-12-18 Approved without change
199412-1545-002 New collection (Request for a new OMB Control Number) 1994-12-07 Approved without change