OMB control number
Taxation and Reporting of REIT Excess Inclusion Income by REITs, RICs, and Other Pass-Through Entities (Notice 2006-97)
OMB 1545-2036 · TREAS/IRS.
OMB 1545-2036
The notice requires certain REITs, RICs, partnerships and other Pass-Through Entities that have excess inclusion income to disclose the amount and character of such income allocable to their record interest owners. The record interest owners need the information to properly report and pay taxes on such income.
The latest form for Taxation and Reporting of REIT Excess Inclusion Income by REITs, RICs, and Other Pass-Through Entities (Notice 2006-97) expires 2023-03-31 and is listed under ICR 201910-1545-025.
Latest Forms, Documents, and Supporting Material
| Document | Type |
|---|---|
 Revenue Ruling 2006-58.pdf | Supplementary Document |
 2019-SS_1545-2036.docx | Supporting Statement A |
| Notice 2006-97.pdf | Supplementary Document |
 Taxation and Reporting of Excess Inclusion Income by REITs, RICs and Other Pass-Through Entities |
Information collection |
All Historical Document Collections
| Reference | Filing | Received | Concluded | Action |
|---|---|---|---|---|
| 201910-1545-025 | Extension without change of a currently approved collection | 2020-01-31 | Approved without change | |
| 201610-1545-030 | Extension without change of a currently approved collection | 2016-11-22 | Approved without change | |
| 201308-1545-007 | Extension without change of a currently approved collection | 2013-08-29 | Approved without change | |
| 201004-1545-011 | Extension without change of a currently approved collection | 2010-06-17 | Approved without change | |
| 200701-1545-019 | Extension without change of a currently approved collection | 2007-04-11 | Approved without change | |
| 200610-1545-024 | New collection (Request for a new OMB Control Number) | 2006-10-17 | Approved without change |