OMB control number

Hedging Transactions

OMB 1545-1480 ยท TREAS/IRS.

OMB 1545-1480

TD 8985 contains final regulations relating to the character of gain or loss from hedging transactions. The regulations reflect changes to the law made by the Ticket to Work and Work Incentives Improvement Act of 1999. The regulations affect businesses entering into hedging transactions.

The latest form for Hedging Transactions expires 2026-07-31 and is listed under ICR 202302-1545-002.

Latest Forms, Documents, and Supporting Material

Latest forms, documents, and information collections
DocumentType
1545-1480 Supporting Statement_2023 .docxSupporting Statement A
Section 1.1221-2; Hedging transactions. Information collection

All Historical Document Collections

Historical document collections
ReferenceFilingReceivedConcludedAction
202302-1545-002 Extension without change of a currently approved collection 2023-03-31 Approved without change
201910-1545-017 Revision of a currently approved collection 2020-01-31 Approved without change
201509-1545-006 Reinstatement without change of a previously approved collection 2016-10-18 Approved without change
201208-1545-025 Extension without change of a currently approved collection 2012-08-30 Approved without change
200905-1545-027 Extension without change of a currently approved collection 2009-07-15 Approved without change
200606-1545-011 Extension without change of a currently approved collection 2006-06-08 Approved without change
200306-1545-013 Extension without change of a currently approved collection 2003-06-12 Approved without change
200201-1545-022 No material or nonsubstantive change to a currently approved collection 2002-01-16 Approved without change
200201-1545-021 No material or nonsubstantive change to a currently approved collection 2002-01-16 Approved without change
200101-1545-037 No material or nonsubstantive change to a currently approved collection 2001-01-24 Approved without change
200006-1545-012 Extension without change of a currently approved collection 2000-06-16 Approved without change
199707-1545-021 Extension without change of a currently approved collection 1997-07-21 Approved without change
199512-1545-003 New collection (Request for a new OMB Control Number) 1995-12-18 Approved without change