OMB control number
Late Filing of Certification or Notices
OMB 1545-2098 ยท TREAS/IRS.
OMB 1545-2098
The IRS needs certain information to determine whether a taxpayer should be granted permission to make late filings of certain statements or notices under sections 897 and 1445. The information submitted will include a statement by the taxpayer demonstrating reasonable cause for the failure to timely make relevant filings under sections 897 and 1445. This revenue procedure provides a simplified method for taxpayers to request relief for late filings under sections 1.897-2(g)(1)(ii)(A), 1.897-2(h)(2), 1.1445-2(d)(2), 1.1445-5(b)(2), and 1.1445-5(b)(4) of the Income Tax Regulations
The latest form for Late Filing of Certification or Notices expires 2027-04-30 and is listed under ICR 202312-1545-007.
Latest Forms, Documents, and Supporting Material
| Document | Type |
|---|---|
 2024 SS 1545-2098.docx | Supporting Statement A |
 Relief Under Sections 897 and 1445 - Other extensions. |
Information collection |
All Historical Document Collections
| Reference | Filing | Received | Concluded | Action |
|---|---|---|---|---|
| 202312-1545-007 | Extension without change of a currently approved collection | 2024-01-31 | Approved without change | |
| 202007-1545-013 | Extension without change of a currently approved collection | 2020-11-27 | ||
| 201706-1545-012 | Extension without change of a currently approved collection | 2017-09-26 | Approved without change | |
| 201404-1545-008 | Extension without change of a currently approved collection | 2014-06-20 | Approved without change | |
| 201103-1545-009 | Revision of a currently approved collection | 2011-04-25 | Approved without change | |
| 200712-1545-014 | New collection (Request for a new OMB Control Number) | 2008-02-27 | Approved without change |