OMB.report

Federal forms, ICRs, and supporting documents

OMB control number

Reverse Like-kind Exchanges

OMB 1545-1701 ยท TREAS/IRS.

OMB 1545-1701

The revenue procedure provides a safe harbor for reverse like-kind exchanges under which a transaction using a "qualified exchange accommodation arrangement" will qualify for non-recognition treatment under Sec. 1031 of the Internal Revenue Code.

The latest form for Reverse Like-kind Exchanges expires 2026-07-31 and is listed under ICR 202209-1545-015.

Latest Forms, Documents, and Supporting Material

Latest forms, documents, and information collections
DocumentType
2026 Supporting Statement 1545-1701.docxSupporting Statement A
Revenue Procedure 2000-37 - Reverse Like-kind Exchanges (as modified by Rev Proc. 2004-51) Information collection

All Historical Document Collections

Historical document collections
ReferenceFilingReceivedConcludedAction
202601-1545-012 Extension without change of a currently approved collection 2026-04-30
202209-1545-015 Extension without change of a currently approved collection 2022-12-23 Approved without change
201906-1545-016 Extension without change of a currently approved collection 2019-08-29 Approved without change
201606-1545-007 Extension without change of a currently approved collection 2016-06-30 Approved without change
201304-1545-018 Extension without change of a currently approved collection 2013-04-29 Approved without change
201002-1545-008 Extension without change of a currently approved collection 2010-02-26 Approved without change
200610-1545-032 Extension without change of a currently approved collection 2006-12-18 Approved without change
200311-1545-010 Extension without change of a currently approved collection 2003-11-12 Approved without change
200012-1545-003 Extension without change of a currently approved collection 2000-12-06 Approved without change
200009-1545-005 New collection (Request for a new OMB Control Number) 2000-09-12 Approved without change