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OMB control number

Requirements Respecting the Adoption or Change of Accounting Method, Extensions of Time to Make Elections

OMB 1545-1488 · TREAS/IRS.

OMB 1545-1488

This document contains previously approved final regulations providing the procedures for requesting an extension of time to make certain elections under the Internal Revenue Code. In addition, the regulations provide the standards that the Commissioner will use in determining whether to grant taxpayers extensions of time to make certain elections including changes in accounting method and accounting period.

The latest form for Requirements Respecting the Adoption or Change of Accounting Method, Extensions of Time to Make Elections expires 2022-02-28 and is listed under ICR 201806-1545-023.

Latest Forms, Documents, and Supporting Material

Latest forms, documents, and information collections
DocumentType
2021 SS 1545-1488.docxSupporting Statement A
Requirements Respecting the Adoption or Change of Accounting Method, Extensions of Time to Make Elections. Information collection

All Historical Document Collections

Historical document collections
ReferenceFilingReceivedConcludedAction
202111-1545-025 Extension without change of a currently approved collection 2022-02-28 Approved without change
201806-1545-023 Extension without change of a currently approved collection 2018-11-30 Approved without change
201703-1545-027 No material or nonsubstantive change to a currently approved collection 2018-03-29 Approved without change
201411-1545-025 Revision of a currently approved collection 2014-12-31 Approved without change
201110-1545-027 Extension without change of a currently approved collection 2011-11-28 Approved without change
200806-1545-032 Extension without change of a currently approved collection 2008-09-24 Approved without change
200507-1545-020 Extension without change of a currently approved collection 2005-07-05 Approved without change
200207-1545-020 Extension without change of a currently approved collection 2002-07-16 Approved without change
199907-1545-008 Extension without change of a currently approved collection 1999-07-21 Approved without change
199712-1545-043 No material or nonsubstantive change to a currently approved collection 1997-12-15 Approved without change
199608-1545-014 Extension without change of a currently approved collection 1996-08-27 Approved without change
199606-1545-004 New collection (Request for a new OMB Control Number) 1996-06-21 Approved without change