OMB control number
TD 9984 - De Minimis Error Safe Harbor Exceptions to Penalties for Failure to File Correct Information Returns or Furnish Correct Payee Statements
OMB 1545-2301 · TREAS/IRS.
OMB 1545-2301
Under sections 6721 and 6722 payees may elect that an exception to penalties not apply so that penalties may apply if filers don't provide corrected returns and statements. The collection of information will be the election, revocation of the election, notification of the election, and specified record retention regarding these actions. The collection is necessary for the effective operation of the exception and election. Respondents are payees or filers.
The latest form for TD 9984 - De Minimis Error Safe Harbor Exceptions to Penalties for Failure to File Correct Information Returns or Furnish Correct Payee Statements expires 2028-05-31 and is listed under ICR 202502-1545-019.
Latest Forms, Documents, and Supporting Material
| Document | Type |
|---|---|
 1545-2301 Supporting Statement-JC.docx | Supporting Statement A |
 1545-2301 Supporting Statement-JC.docx | Supporting Statement A |
 De Minimis Error Safe Harbor Exceptions to Penalties for Failure to File Correct Information Returns or Furnish Correct Payee Statements |
Information collection |
All Historical Document Collections
| Reference | Filing | Received | Concluded | Action |
|---|---|---|---|---|
| 202502-1545-019 | Extension without change of a currently approved collection | 2025-03-31 | ||
| 202201-1545-029 | New collection (Request for a new OMB Control Number) | 2022-01-25 | Approved without change | |
| 202109-1545-006 | New collection (Request for a new OMB Control Number) | 2021-10-14 | Comment filed on proposed rule |