OMB control number
Guidance Regarding the Transition Tax Under Section 965 and Related Provision
OMB 1545-2280 · TREAS/IRS.
OMB 1545-2280
This information collection request contains final regulations implementing section 965 of the Internal Revenue Code (the “Code”). Section 965 was amended by the Tax Cuts and Jobs Act, which was enacted on December 22, 2017. This document finalizes the proposed regulations published on August 9, 2018. The final regulations affect United States persons with direct or indirect ownership interests in certain foreign corporations.
The latest form for Guidance Regarding the Transition Tax Under Section 965 and Related Provision expires 2022-08-31 and is listed under ICR 201902-1545-011.
Latest Forms, Documents, and Supporting Material
| Document | Type |
|---|---|
 Supporting Statement.docx | Supporting Statement A |
 Guidance Regarding the Transition Tax Under Section 965 and Related Provisions |
Information collection |
All Historical Document Collections
| Reference | Filing | Received | Concluded | Action |
|---|---|---|---|---|
| 202205-1545-020 | Extension without change of a currently approved collection | 2022-08-31 | Approved with change | |
| 201902-1545-011 | New collection (Request for a new OMB Control Number) | 2019-03-05 | Approved without change | |
| 201808-1545-009 | New collection (Request for a new OMB Control Number) | 2018-08-15 | Comment filed on proposed rule |