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Federal forms, ICRs, and supporting documents

OMB control number

Notice 97-45, Highly Compensated Employee Definition

OMB 1545-1550 ยท TREAS/IRS.

OMB 1545-1550

This notice provides guidance on the definition of a highly compensated employee within the meaning of section 414(q) of the Internal Revenue Code as simplified by section 1431 of the Small Business Job Protection Act of 1996, including an employer's option to make a top-paid group election under section 414(q)(1).

The latest form for Notice 97-45, Highly Compensated Employee Definition expires 2022-11-30 and is listed under ICR 201906-1545-008.

Latest Forms, Documents, and Supporting Material

Latest forms, documents, and information collections
DocumentType
1545-1550_supporting_statement_2019.docSupporting Statement A
Notice 97-45_18AUG1997.pdf Supplementary Document
Notice 97-45, Highly Compensated Employee Definition Information collection

All Historical Document Collections

Historical document collections
ReferenceFilingReceivedConcludedAction
201906-1545-008 Extension without change of a currently approved collection 2019-08-28 Approved without change
201606-1545-008 Extension without change of a currently approved collection 2016-06-30 Approved without change
201304-1545-005 Extension without change of a currently approved collection 2013-04-25 Approved without change
201002-1545-009 Extension without change of a currently approved collection 2010-02-26 Approved without change
200611-1545-018 Extension without change of a currently approved collection 2006-12-11 Approved without change
200311-1545-026 Extension without change of a currently approved collection 2003-11-19 Approved without change
200010-1545-006 Extension without change of a currently approved collection 2000-10-16 Approved without change
199710-1545-007 Extension without change of a currently approved collection 1997-10-16 Approved without change
199707-1545-034 New collection (Request for a new OMB Control Number) 1997-07-25 Approved without change