OMB control number
Probable or Prospective Reserves Safe Harbor
OMB 1545-1861 ยท TREAS/IRS.
OMB 1545-1861
Revenue Procedure 2004-19 requires a taxpayer to file an election statement with the Service if the taxpayer wants to use the safe harbor to estimate the taxpayers' oil and gas properties' probable or prospective reserves for purposes of computing cost depletion under Sec. 611 of the Internal Revenue Code.
The latest form for Probable or Prospective Reserves Safe Harbor expires 2026-12-31 and is listed under ICR 202305-1545-026.
Latest Forms, Documents, and Supporting Material
| Document | Type |
|---|---|
 2023_SS_1545-1861_JC_KD.docx | Supporting Statement A |
 Revenue Procedure 2004-19 - Probable or Prospective Reserves Safe Harbor |
Other-Revenue Procedure |
All Historical Document Collections
| Reference | Filing | Received | Concluded | Action |
|---|---|---|---|---|
| 202305-1545-026 | Extension without change of a currently approved collection | 2023-08-30 | Approved without change | |
| 202004-1545-015 | Extension without change of a currently approved collection | 2020-06-29 | Approved without change | |
| 201701-1545-003 | Extension without change of a currently approved collection | 2017-02-27 | Approved without change | |
| 201307-1545-048 | Revision of a currently approved collection | 2013-11-27 | Approved without change | |
| 201008-1545-006 | Extension without change of a currently approved collection | 2010-09-28 | Approved without change | |
| 200705-1545-018 | Extension without change of a currently approved collection | 2007-06-08 | Approved without change | |
| 200405-1545-023 | Extension without change of a currently approved collection | 2004-05-12 | Approved without change | |
| 200310-1545-002 | New collection (Request for a new OMB Control Number) | 2003-10-02 | Approved without change |