OMB control number
Constructive Transfers and Transfers of Property to a Third Party on Behalf of a Spouse
OMB 1545-1751 · TREAS/IRS.
OMB 1545-1751
Treasury Regulations section 1.1041–2 sets forth the required information that will permit spouses or former spouses to treat a redemption by a corporation of stock of one spouse or former spouse as a transfer of that stock to the other spouse or former spouse in exchange for the redemption proceeds and a redemption of the stock from the latter spouse or a former spouse in exchange for the redemption proceeds.
The latest form for Constructive Transfers and Transfers of Property to a Third Party on Behalf of a Spouse expires 2026-12-31 and is listed under ICR 202309-1545-018.
Latest Forms, Documents, and Supporting Material
| Document | Type |
|---|---|
 1545-1751 Supporting Statement.docx | Supporting Statement A |
 Redemptions of stock |
Information collection |