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Federal forms, ICRs, and supporting documents

OMB control number

TD 8746 - Amortizable Bond Premium

OMB 1545-1491 ยท TREAS/IRS.

OMB 1545-1491

This regulation addresses the tax treatment of bond premium. The regulation provides that a holder may make an election to amortize bond premium by offsetting interest income with bond premium, and the holder must attach a statement to their tax return providing certain information. The regulation also provides that a taxpayer may receive automatic consent to change its method of accounting for premium provided the taxpayer attaches a statement to its tax return. The information requested is necessary for the IRS to determine whether an issuer or a holder has changed its method of accounting for premium.

The latest form for TD 8746 - Amortizable Bond Premium expires 2021-04-30 and is listed under ICR 201710-1545-019.

Latest Forms, Documents, and Supporting Material

Latest forms, documents, and information collections
DocumentType
2018-01-25 SS 1545-1491r TD 8746.docSupporting Statement A
T.D. 8746 - Amortizable Bond Premium Information collection

All Historical Document Collections

Historical document collections
ReferenceFilingReceivedConcludedAction
201710-1545-019 Revision of a currently approved collection 2018-02-14 Approved without change
201409-1545-008 Extension without change of a currently approved collection 2014-12-05 Approved without change
201110-1545-006 Extension without change of a currently approved collection 2011-10-27 Approved without change
200806-1545-022 Extension without change of a currently approved collection 2008-08-29 Approved without change
200506-1545-050 Extension without change of a currently approved collection 2005-06-29 Approved without change
200207-1545-004 Extension without change of a currently approved collection 2002-07-08 Approved without change
199906-1545-018 Extension without change of a currently approved collection 1999-06-16 Approved without change
199709-1545-031 No material or nonsubstantive change to a currently approved collection 1997-09-09 Approved without change
199708-1545-020 No material or nonsubstantive change to a currently approved collection 1997-08-19 Approved without change
199606-1545-006 New collection (Request for a new OMB Control Number) 1996-06-24 Approved without change