TD 8746 - Amortizable Bond Premium

OMB 1545-1491

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 can be found here.

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