OMB control number
Revenue Procedure 2004-47, Simplified Alternate Procedure for Making Late Reverse QTIP Election
OMB 1545-1898 · TREAS/IRS.
OMB 1545-1898
This revenue procedure provides a simplified alternate procedure (in lieu of requesting a letter ruling) for certain executors of estates and trustees of trusts to request relief to make a late reverse qualified terminable interest property (QTIP) election under section 2652 of the Code.
The latest form for Revenue Procedure 2004-47, Simplified Alternate Procedure for Making Late Reverse QTIP Election expires 2027-03-31 and is listed under ICR 202310-1545-011.
Latest Forms, Documents, and Supporting Material
| Document | Type |
|---|---|
 SUP STAT (Rev. Proc. 2004-47)(final).docx | Supporting Statement A |
| RP-2004-47.pdf | Supplementary Document |
 Revenue Procedure 2004-47, Simplified Alternate Procedure for Making Late Reverse QTIP Election |
Information collection |
All Historical Document Collections
| Reference | Filing | Received | Concluded | Action |
|---|---|---|---|---|
| 202310-1545-011 | Extension without change of a currently approved collection | 2023-12-28 | Approved without change | |
| 202006-1545-008 | Extension without change of a currently approved collection | 2020-10-29 | Approved without change | |
| 201705-1545-034 | Extension without change of a currently approved collection | 2017-07-17 | Approved without change | |
| 201403-1545-023 | Extension without change of a currently approved collection | 2014-04-30 | Approved without change | |
| 201012-1545-015 | Extension without change of a currently approved collection | 2011-02-25 | Approved without change | |
| 200711-1545-021 | Extension without change of a currently approved collection | 2007-12-13 | Approved without change | |
| 200410-1545-011 | Extension without change of a currently approved collection | 2004-10-19 | Approved without change | |
| 200407-1545-011 | New collection (Request for a new OMB Control Number) | 2004-07-09 | Approved without change |