Change Requests

What is an ICR?

An Information Collection Request (ICR) is a federal agency's request for approval from the Office of Management and Budget (OMB) to collect information from the public. Under the Paperwork Reduction Act (PRA), agencies must justify why the information is needed and how it will be used.

When are they submitted?

Federal agencies are required to submit an ICR whenever they create, renew, modify an information collection. Each ICR includes a description of the collection, supporting materials and documentation (such as forms, surveys, or scripts), and proof that the agency has met the requirements of the PRA.

The ICR is submitted to the The Office of Information and Regulatory Affairs (OIRA) within OMB for review and approval. OIRA grants approval for a maximum of three years, after which the collection must be renewed through a new ICR submission.

Where to find an ICR?

ICRs are publicly available on RegInfo.gov, and additional guidance can be found in the FAQs.

Note: Presidential Action influences are notated for ICRs received between January 20, 2025 and July 19, 2025.

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Showing 25 of 15198 results

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Title
Reference Number
OMB Control Number
Agency
Received
Concluded
Action
Status
Request Type
Presidential Action

Title:

Special Priorities Assistance

Reference Number:

202405-0694-006

Omb Control Number:

0694-0057

Agency:

DOC/BIS

Received:

2024-08-01

Concluded:

2024-10-24

Action:

Approved without change

Status:

Active

Request Type:

Revision of a currently approved collection
Special Priorities Assistance

Key Information

Abstract

The information collected on BIS-999 from defense contractors and suppliers, is required for the enforcement and administration of the Defense production Act and the Selective Service Act to provide Special Priorities Assistance under the Defense Priorities and Allocation System Regulations.

Federal Register Notices

60-Day FRN
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30-Day FRN
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Authorizing Statutes

42 USC 5195
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50 USC 2051
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50 USC 468
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Presidential Action:

-

Title:

47 CFR §§ 1.5001-1.5004 Regulations Applicable to Broadcast, Common Carrier, and Aeronautical Radio Licensees Under Section 310(b) of the Communications Act of 1934, as amended; 47 CFR §§...

Reference Number:

202408-3060-001

Omb Control Number:

3060-1163

Agency:

FCC

Received:

2024-08-01

Concluded:

2024-08-08

Action:

Approved without change

Status:

Active

Request Type:

No material or nonsubstantive change to a currently approved collection
47 CFR §§ 1.5001-1.5004 Regulations Applicable to Broadcast, Common Carrier, and Aeronautical Radio Licensees Under Section 310(b) of the Communications Act of 1934, as amended; 47 CFR §§...

Key Information

Abstract

The Federal Communications Commission (Commission) is requesting that the Office of Management and Budget (OMB) approve a revision of OMB Control No. 3060-1163 to incorporate new requirements adopted by the Commission in the Executive Branch Review Order and the Executive Branch Standard Questions Order. The Commission also seeks approval for online electronic forms that are currently under development as part of the Commission’s modernization of its online, web-based electronic filing system -- the International Communications Filing System (ICFS). The Commission has developed new ICFS forms to improve the Commission’s collection of information related to foreign ownership petitions for declaratory ruling under section 310(b) of the Communications Act of 1934, as amended (the Act), (section 310(b) petitions or petitions) related to common carrier wireless, aeronautical en route and aeronautical fixed radio station licenses (collectively, wireless common carrier licenses) and to incorporate the new requirements. The Commission is submitting this non-substantive change request to the Office of Management and Budget for review and approval. Please see the justification for the reason behind this change request.

Federal Register Notices

60-Day FRN
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30-Day FRN
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Authorizing Statutes

47 USC 303(r), 309, 325(e)
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47 USC 151,154(i), 154(j), 155, 225,
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Presidential Action:

-

Title:

Treasury International Capital Form SLT, "Aggregate Holdings, Purchases and Sales, and Fair Value Changes of Long-Term Securities by U.S. and Foreign Residents"

Reference Number:

202407-1505-001

Omb Control Number:

1505-0235

Agency:

TREAS/DO

Received:

2024-07-31

Concluded:

2024-09-17

Action:

Approved without change

Status:

Active

Request Type:

Extension without change of a currently approved collection
Treasury International Capital Form SLT, "Aggregate Holdings, Purchases and Sales, and Fair Value Changes of Long-Term Securities by U.S. and Foreign Residents"

Key Information

Abstract

Form SLT is part of the Treasury International Capital (TIC) reporting system, which is required by law (22 U.S.C. § 286f; 22 U.S.C. § 3103; E.O. 10033; 31 C.F.R. Part 128) for the purpose of providing timely information on international capital movements. Form SLT is used to collect monthly data on cross-border ownership by U.S. and foreign residents of long-term securities, purchases and sales of long-term securities, and changes in fair value of long-term securities, for portfolio investment purposes. These data are used by the U.S. Government in the formulation of international and financial policies and for the preparation of the U.S. balance of payments accounts and the U.S. international investment position. Form SLT is filed by U.S.-resident custodians, U.S.-resident issuers of long-term securities, and U.S.-resident end-investors (including endowments, foundations, pension funds, mutual funds, and other investment managers/advisors/sponsors) in long-term foreign securities.

Federal Register Notices

60-Day FRN
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30-Day FRN
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Authorizing Statutes

22 USC 3103
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22 USC 286f
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Presidential Action:

-

Title:

Placement and Transfer of Unaccompanied Children into ORR Care Provider Facilities

Reference Number:

202407-0970-012

Omb Control Number:

0970-0554

Agency:

HHS/ACF

Received:

2024-07-31

Concluded:

2024-08-01

Action:

Approved without change

Status:

Active

Request Type:

No material or nonsubstantive change to a currently approved collection
Placement and Transfer of Unaccompanied Children into ORR Care Provider Facilities

Key Information

Abstract

The Placement and Transfer of Unaccompanied Children into ORR Care Provider Facilities information collection contains 20 instruments that allow ORR to place unaccompanied children referred to ORR by federal agencies into care provider facilities and to transfer children within the ORR care provider network as required by the Homeland Security Act (6 U.S.C. 279) and the Trafficking Victims Protection Reauthorization Act of 2008 (8 U.S.C. 1232). ORR is proposing revisions to one form in this collection, the Foster Care Placement Memo (Form P-5). Care providers use the Foster Care Placement Memo (Form P-5) to ensure placement in a foster home that meets the child’s needs and continuity of services. See UC Policy Guide Section 1.2.6 ORR Long Term Foster Care for related policies. ORR has not yet been able to start using the currently approved version of Form P-5 due to an implementation delay of related foster care policy. The form contains elements related to the foster care policy revisions that are currently deliberative. ORR considered issuing a separate set of instructions to ignore elements of the form that cannot yet be implemented, but ultimately determined that this would be confusing for users. Instead, ORR is proposing revisions to Form P-5 that will remove elements specifically related to the as-of-yet unpublished policy guidance. ORR is also proposing additional revisions, unrelated to the unpublished policy guidance, that will improve the instrument’s clarity and effectiveness to better serve its purpose within the agency. Once the new policy is ready for publication, ORR will submit a non-substantive request to reverse the currently requested revisions that are related to the policy. This process will ensure that the necessary adjustments are made in a timely manner to align with the updated policy guidance.

Federal Register Notices

60-Day FRN
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30-Day FRN
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Authorizing Statutes

8 USC 1232
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6 USC 279
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Pub.L. 113 - 4 1101(c)
View Law

Presidential Action:

-

Title:

Payments From Qualified Education Programs (Under Sections 529 and 530)

Reference Number:

202405-1545-016

Omb Control Number:

1545-1760

Agency:

TREAS/IRS

Received:

2024-07-31

Concluded:

2024-09-20

Action:

Approved without change

Status:

Active

Request Type:

Extension without change of a currently approved collection
Payments From Qualified Education Programs (Under Sections 529 and 530)

Key Information

Abstract

Form 1099–Q, Payments From Qualified Education Programs (Under Sections 529 and 530), is used to report distributions from private and state qualified tuition programs as required under Internal Revenue Code sections 529 and 530. A Form 1099-Q is filed if you (a) are an officer or an employee, or the designee of an officer or employee, having control of a program established by a state or eligible educational institution; and (b) made a distribution from a qualified tuition program (QTP). A trustee of a Coverdell education savings account (ESA) must file Form 1099-Q to report distributions made from Coverdell ESAs. To lessen the burden for payers, Form 1099-Q was developed to report distributions from private and state qualified tuition programs. A copy of the Form 1099-Q must be furnished to the recipient.

Federal Register Notices

60-Day FRN
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30-Day FRN
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Authorizing Statutes

26 USC 530
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26 USC 529
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Presidential Action:

-

Title:

Diesel Fuel and Kerosene Excise Tax; Dye Injection

Reference Number:

202405-1545-014

Omb Control Number:

1545-1418

Agency:

TREAS/IRS

Received:

2024-07-31

Concluded:

2024-11-27

Action:

Approved without change

Status:

Active

Request Type:

Extension without change of a currently approved collection
Diesel Fuel and Kerosene Excise Tax; Dye Injection

Key Information

Abstract

Regulation 48.4082-1(d) amends the Manufacturers and Retailers Excise Taxes Regulations to reflect changes made by the American Jobs Creation Action of 2004, Pub.L. 108-357 relating to the tax imposed under section 4082(a) on diesel fuel and kerosene. Any diesel fuel or kerosene that is destined for a nontaxable use must be indelibly dyed by mechanical injection. The regulations describe the requirements for each mechanical dye injection system in order to make that system tamper resistant. Applications for approval by the Commissioner must met the standards as prescribed by §§48.4082-1T and 48.4101-1T. Although § 48.4082-1T(d) requires mechanical injection of dye into diesel and kerosene, this is temporarily suspended by Notice 2005-80. The Notice lifted the requirement for mechanical injection. Section 6 of Notice provides, in part: (1)(i) Any means of dyeing by mechanical injection will be deemed to meet the mechanical injection requirements of § 4082(a) if the dyeing system includes measures to resist tampering that are consistent with customary business security practices. Thus, mechanical injection systems at a terminal are not required to meet the specific requirements of § 48.4082-1T(d) and no penalty will be imposed under § 6715A(a)(2) for a failure to meet those specific requirements. Because of this, there is currently no requirement in the regulations for pre-approval by the IRS to inject dye into exempt fuel. The statutory requirement remains codified until such time they are finalized or removed. Due to the temporary suspension, the burden has been adjusted to 1 hour as a placeholder until the requirement is reinstated.

Federal Register Notices

60-Day FRN
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30-Day FRN
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Authorizing Statutes

26 USC 4082
View Law
Pub.L. 108 - 357 118
View Law

Presidential Action:

-

Title:

TD 9082, Guidance under Sections 897, 1445, and 6109 to require use of Taxpayer Identifying Numbers on Submission under the Section 897 and 1445; TD 9751, PATH Act Changes to Section 1445

Reference Number:

202405-1545-005

Omb Control Number:

1545-1797

Agency:

TREAS/IRS

Received:

2024-07-31

Concluded:

2024-09-27

Action:

Approved without change

Status:

Active

Request Type:

Extension without change of a currently approved collection
TD 9082, Guidance under Sections 897, 1445, and 6109 to require use of Taxpayer Identifying Numbers on Submission under the Section 897 and 1445; TD 9751, PATH Act Changes to Section 1445

Key Information

Abstract

This collection covers final and temporary regulations relating to the taxation of, and withholding on, foreign persons upon certain dispositions of, and distributions with respect to, United States real property interests (USRPIs).

Federal Register Notices

60-Day FRN
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30-Day FRN
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Authorizing Statutes

26 USC 897
View Law
26 USC 1445
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Presidential Action:

-

Title:

Continuation Coverage Requirements Applicable to Group Health Plans

Reference Number:

202405-1545-023

Omb Control Number:

1545-1581

Agency:

TREAS/IRS

Received:

2024-07-31

Concluded:

2024-10-16

Action:

Approved without change

Status:

Active

Request Type:

Extension without change of a currently approved collection
Continuation Coverage Requirements Applicable to Group Health Plans

Key Information

Abstract

The previously approved regulations require group health plans to provide notices to individuals who are entitled to elect COBRA (The Consolidated Omnibus Budget Reconciliation Act of 1985) continuation coverage of their election rights. Individuals who wish to obtain the benefits provided under the statute are required to provide plans notices in the cases of divorce from the covered employee, a dependent child's ceasing to be dependent under the terms of the plan, and disability. Most plans will require that elections of COBRA continuation coverage be made in writing. In cases where qualified beneficiaries are short by an insignificant amount in a payment made to the plan, the regulations require the plan to notify the qualified beneficiary if the plan does not wish to treat the tendered payment as full payment. If a health care provider contacts a plan to confirm coverage of a qualified beneficiary, the regulations require that the plan disclose the qualified beneficiary's complete rights to coverage.

Federal Register Notices

60-Day FRN
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30-Day FRN
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Authorizing Statutes

26 USC 4980
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26 USC 106
View Law

Presidential Action:

-

Title:

Information Reporting Requirements Under Code Sec. 6039

Reference Number:

202405-1545-003

Omb Control Number:

1545-2129

Agency:

TREAS/IRS

Received:

2024-07-31

Concluded:

2024-09-27

Action:

Approved without change

Status:

Active

Request Type:

Extension without change of a currently approved collection
Information Reporting Requirements Under Code Sec. 6039

Key Information

Abstract

Form 3921 is a copy of the information return filed with the Internal Revenue Service by the corporation which transferred shares of stock to a recipient. Form 3922 is used by the corporation to record a transfer of the legal title of a share of stock acquired by the employee where the stock was acquired pursuant to the exercise of an option described in Internal Revenue Code section 423(c). Treasury Decision 9470 contains the final regulations relating to the return and information statement requirements under Internal Revenue Code section 6039. These regulations reflect changes to section 6039 made by section 403 of the Tax Relief and Health Care Act of 2006.

Federal Register Notices

60-Day FRN
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30-Day FRN
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Authorizing Statutes

Pub.L. 109 - 432 403
View Law
26 USC 6039
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Presidential Action:

-

Title:

30 CFR Parts 816 and 817 - Permanent Program Performance Standards - Surface and Underground Mining Activities

Reference Number:

202309-1029-003

Omb Control Number:

1029-0047

Agency:

DOI/OSMRE

Received:

2024-07-31

Concluded:

2024-10-29

Action:

Approved without change

Status:

Active

Request Type:

Extension without change of a currently approved collection
30 CFR Parts 816 and 817 - Permanent Program Performance Standards - Surface and Underground Mining Activities

Key Information

Abstract

Sections 515 and 516 of the Surface Mining Control and Reclamation Act of 1977 provide that permittees conducting coal mining operations shall meet all applicable performance standards of the Act. The information collected is used by the regulatory authority in monitoring and inspecting surface coal mining activities to ensure that they are conducted in compliance with the requirements of the Act.

Federal Register Notices

60-Day FRN
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30-Day FRN
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Authorizing Statutes

30 USC 1201 et. seq.
View Law

Presidential Action:

-

Title:

Form 8329, Lender's Information Return for Mortgage Credit Certificates (MCCs); Form 8330, Issuer's Quarterly Information Return for Mortgage Credit Certificates (MCCs)

Reference Number:

202405-1545-007

Omb Control Number:

1545-0922

Agency:

TREAS/IRS

Received:

2024-07-31

Concluded:

2024-10-03

Action:

Approved without change

Status:

Active

Request Type:

Extension without change of a currently approved collection
Form 8329, Lender's Information Return for Mortgage Credit Certificates (MCCs); Form 8330, Issuer's Quarterly Information Return for Mortgage Credit Certificates (MCCs)

Key Information

Abstract

Mortgage Credit Certificates provide qualified holders of the certificates with a credit against income tax liability. In general, an Issuer elects to establish a mortgage credit certificate program in lieu of issuing qualified mortgage revenue bonds. Section 25 of the Code permits states and political subdivisions to elect to issue Mortgage Credit Certificates in lieu of qualified mortgage revenue bonds. Form 8329 is used by lending institutions and Form 8330 is used by state and local governments to report on mortgage credit certificates (MCCs) authorized under IRC Section 25. IRS matches the information supplied by lenders and issuers to ensure that the credit is computed properly.

Federal Register Notices

60-Day FRN
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30-Day FRN
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Authorizing Statutes

26 USC 25
View Law

Presidential Action:

-

Title:

Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b); Rev. Proc. 2010-19, Deemed Disposition By Canadian Emigrants Basis Adjustment

Reference Number:

202405-1545-006

Omb Control Number:

1545-1354

Agency:

TREAS/IRS

Received:

2024-07-31

Concluded:

2024-09-27

Action:

Approved without change

Status:

Active

Request Type:

Extension without change of a currently approved collection
Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b); Rev. Proc. 2010-19, Deemed Disposition By Canadian Emigrants Basis Adjustment

Key Information

Abstract

Revenue Procedure 2010-19 provides guidance for individuals who emigrate from Canada and wish to make an election for U.S. federal income tax purposes. Form 8833 is used by taxpayers to make the treaty-based return position disclosure required by section 6114. The form must also be used by dual-resident taxpayers to make the treaty-based return position disclosure required by Regulations section 301.7701(b)-7.

Federal Register Notices

60-Day FRN
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30-Day FRN
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Authorizing Statutes

26 USC 7701
View Law
26 USC 6114
View Law

Presidential Action:

-

Title:

Salary Reduction Simplified Employee Pension-Individual Retirement Accounts Contribution Agreement

Reference Number:

202405-1545-008

Omb Control Number:

1545-1012

Agency:

TREAS/IRS

Received:

2024-07-31

Concluded:

2024-09-20

Action:

Approved without change

Status:

Active

Request Type:

Extension without change of a currently approved collection
Salary Reduction Simplified Employee Pension-Individual Retirement Accounts Contribution Agreement

Key Information

Abstract

Form 5305A-SEP is used by an employer to make an agreement to provide benefits to all employees under a salary reduction Simplified Employee Pension (SEP) described in section 408(k). This form is not to be filed with IRS, but is to be retained in the employer's records as proof of establishing such a plan, thereby justifying a deduction for contributions made to the SEP. The data is used to verify the deduction.

Federal Register Notices

60-Day FRN
View Notice
30-Day FRN
View Notice

Authorizing Statutes

26 USC 408
View Law
26 USC 404
View Law

Presidential Action:

-

Title:

PTIN Supplemental Application For U.S. Citizens Without a Social Security Number Due To Conscientious Religious Objection

Reference Number:

202406-1545-012

Omb Control Number:

1545-2188

Agency:

TREAS/IRS

Received:

2024-07-31

Concluded:

2024-09-27

Action:

Approved without change

Status:

Active

Request Type:

Extension without change of a currently approved collection
PTIN Supplemental Application For U.S. Citizens Without a Social Security Number Due To Conscientious Religious Objection

Key Information

Abstract

Form 8945 is used by U. S. citizens who are members of certain recognized religious groups that want to prepare tax returns for compensation. Most individuals applying for a Preparer Tax Identification Number (PTIN) will have a social security number, which will be used to help establish their identity. However, there exists a population of U.S. residents that are religious objectors and do not have social security numbers. Form 8945 was created to assist that population in establishing their identity while applying for a PTIN.

Federal Register Notices

60-Day FRN
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30-Day FRN
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Authorizing Statutes

26 USC 6109
View Law

Presidential Action:

-

Title:

Form 1041-A - U.S. Information Return-Trust Accumulation of Charitable Amounts

Reference Number:

202405-1545-009

Omb Control Number:

1545-0094

Agency:

TREAS/IRS

Received:

2024-07-31

Concluded:

2024-09-20

Action:

Approved without change

Status:

Active

Request Type:

Extension without change of a currently approved collection
Form 1041-A - U.S. Information Return-Trust Accumulation of Charitable Amounts

Key Information

Abstract

Form 1041-A is used to report the information required in 26 USC 6034 concerning accumulation and distribution of charitable amounts. The data is used to verify that amounts for which a charitable deduction was allowed are used for charitable purposes.

Federal Register Notices

60-Day FRN
View Notice
30-Day FRN
View Notice

Authorizing Statutes

26 USC 6034
View Law
26 USC 4947(a)(2)
View Law
26 USC 642(c)
View Law
26 USC 6104(b)
View Law
26 USC 6103
View Law

Presidential Action:

-

Title:

Form 8302, Electronic Deposit of Tax Refund of $1 Million or More

Reference Number:

202405-1545-017

Omb Control Number:

1545-1763

Agency:

TREAS/IRS

Received:

2024-07-31

Concluded:

2024-09-27

Action:

Approved without change

Status:

Active

Request Type:

Extension without change of a currently approved collection
Form 8302, Electronic Deposit of Tax Refund of $1 Million or More

Key Information

Abstract

Form 8302 is used to report an electronic deposit of a tax refund of $1 million or more directly into an account at any U.S. bank or other financial institution that accepts electronic deposits.

Federal Register Notices

60-Day FRN
View Notice
30-Day FRN
View Notice

Authorizing Statutes

26 USC 6011
View Law

Presidential Action:

-

Title:

Request for Change in Plan/Trust Year (Form 5308)

Reference Number:

202405-1545-019

Omb Control Number:

1545-0201

Agency:

TREAS/IRS

Received:

2024-07-31

Concluded:

2024-09-18

Action:

Approved without change

Status:

Active

Request Type:

Extension without change of a currently approved collection
Request for Change in Plan/Trust Year (Form 5308)

Key Information

Abstract

Form 5308 is used to request permission to change the plan or trust year for a pension benefit plan. The information submitted is used in determining whether IRS should grant permission for the change.

Federal Register Notices

60-Day FRN
View Notice
30-Day FRN
View Notice

Authorizing Statutes

26 USC 442
View Law
26 USC 412
View Law

Presidential Action:

-

Title:

Rev. Proc. 99-21, Disability Suspension

Reference Number:

202406-1545-003

Omb Control Number:

1545-1649

Agency:

TREAS/IRS

Received:

2024-07-31

Concluded:

2024-09-27

Action:

Approved without change

Status:

Active

Request Type:

Extension without change of a currently approved collection
Rev. Proc. 99-21, Disability Suspension

Key Information

Abstract

The information is needed to establish a claim that a taxpayer was financially disabled for purposes of section 6511(h) of the Internal Revenue Code (which was added by section 3203 of the Internal Revenue Service Restructuring and Reform Act of 1998). Under section 6511(h), the statute of limitations on claims for credit or refund is suspended for any period of an individual taxpayer's life during which the taxpayer is unable to manage his or her financial affairs because of a medically determinable mental or physical impairment, if the impairment can be expected to result in death, or has lasted (or can be expected to last) for a continuous period of not less than 12 months. Section 6511(h)(2)(A) requires that proof of the taxpayer's financial disability be furnished to the Internal Revenue Service.

Federal Register Notices

60-Day FRN
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30-Day FRN
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Authorizing Statutes

26 USC 6511(h)
View Law

Presidential Action:

-

Title:

Monthly Tax Return for Wagers

Reference Number:

202405-1545-018

Omb Control Number:

1545-0235

Agency:

TREAS/IRS

Received:

2024-07-31

Concluded:

2024-09-30

Action:

Approved without change

Status:

Active

Request Type:

Extension without change of a currently approved collection
Monthly Tax Return for Wagers

Key Information

Abstract

Form 730 is used to identify taxable wagers and collect the tax monthly. The information is used to determine if persons accepting wagers are correctly reporting the amount of wagers and paying the required tax.

Federal Register Notices

60-Day FRN
View Notice
30-Day FRN
View Notice

Authorizing Statutes

26 USC 4401(a)(2)
View Law
26 USC 4401(a)(1)
View Law

Presidential Action:

-

Title:

Form 5498-QA -- ABLE Account Contribution Information / Form 1099-QA -- Distributions From ABLE Accounts

Reference Number:

202406-1545-002

Omb Control Number:

1545-2262

Agency:

TREAS/IRS

Received:

2024-07-31

Concluded:

2024-10-01

Action:

Approved without change

Status:

Active

Request Type:

Extension without change of a currently approved collection
Form 5498-QA -- ABLE Account Contribution Information / Form 1099-QA -- Distributions From ABLE Accounts

Key Information

Abstract

These forms are used to report the contributions of Achieving a Better Life Experience (ABLE) accounts under IRC 529A. Any State or its agency or instrumentality that establishes and maintains a qualified ABLE program must file a Form 1099-QA (Distributions From ABLE Accounts), and/or establishes and maintains a qualified ABLE program must file (for each ABLE account), a Form 5498-QA (ABLE Account Contribution Information) with the Internal Revenue Service. IRS uses the information to verify compliance with the reporting rules and to verify that the recipient has included the proper amount of income on his or her income tax return.

Federal Register Notices

60-Day FRN
View Notice
30-Day FRN
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Authorizing Statutes

26 USC 529A
View Law

Presidential Action:

-

Title:

Form 1099-C - Cancellation of Debt

Reference Number:

202405-1545-022

Omb Control Number:

1545-1424

Agency:

TREAS/IRS

Received:

2024-07-31

Concluded:

2024-09-18

Action:

Approved without change

Status:

Active

Request Type:

Extension without change of a currently approved collection
Form 1099-C - Cancellation of Debt

Key Information

Abstract

Form 1099-C is used for reporting canceled debt, as required by section 6050P of the Internal Revenue Code. It is used to verify that debtors are correctly reporting their income.

Federal Register Notices

60-Day FRN
View Notice
30-Day FRN
View Notice

Authorizing Statutes

26 USC 6050P
View Law

Presidential Action:

-

Title:

Form 8582 - Passive Activity Loss Limitations

Reference Number:

202407-1545-004

Omb Control Number:

1545-1008

Agency:

TREAS/IRS

Received:

2024-07-31

Concluded:

2024-09-27

Action:

Approved without change

Status:

Active

Request Type:

Revision of a currently approved collection
Form 8582 - Passive Activity Loss Limitations

Key Information

Abstract

Internal Revenue Code (IRC) Section 469 limits the passive activity losses or credit that a taxpayer may deduct and provides that unallowed losses or credit may be applied in the next taxable year. Treasury Regulations Sections 1.469-1 and 1.469-1T provide the general rules for determining passive activity losses and credits. Form 8582 is used by individuals, estates, and trusts to figure the amount of passive activity loss for the current tax year and to report the application of prior year unallowed passive activity loss.

Federal Register Notices

60-Day FRN
View Notice
30-Day FRN
View Notice

Authorizing Statutes

26 USC 469
View Law

Presidential Action:

-

Title:

TD 9605 - Payout Requirements for Type III Supporting Organizations that are not Functionally Integrated

Reference Number:

202403-1545-015

Omb Control Number:

1545-2157

Agency:

TREAS/IRS

Received:

2024-07-31

Concluded:

2024-10-01

Action:

Approved without change

Status:

Active

Request Type:

Extension without change of a currently approved collection
TD 9605 - Payout Requirements for Type III Supporting Organizations that are not Functionally Integrated

Key Information

Abstract

These regulations reflect changes to the law made by the Pension Protection Act of 2006. The regulations will affect Type III supporting organizations and their supported organizations. The collection of information in the final regulations is in § 1.509(a)–4(i)(2) and § 1.509(a)–4(i)(6)(v). The collection of information under § 1.509(a)–4(i)(2) flows from section 509(f)(1)(A) of the Internal Revenue Code (Code), which requires a Type III supporting organization to provide to each of its supported organizations such information as the Secretary may require to ensure that the Type III supporting organization is responsive to the needs or demands of its supported organization(s). The collection of information under § 1.509(a)–4(i)(6)(v) is required only if a Type III supporting organization that is not functionally integrated wishes for certain amounts set aside for a specific project to count toward the distribution requirement imposed by § 1.509(a)–4(i)(5)(ii). TD 9605 contains both final regulations and temporary regulations regarding the requirements to qualify as a Type III supporting organization that is operated in connection with one or more supported organizations. The regulations reflect changes to the law made by the Pension Protection Act of 2006.

Federal Register Notices

60-Day FRN
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30-Day FRN
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Authorizing Statutes

26 USC 509(f)(1)
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Presidential Action:

-

Title:

Coronavirus State and Local Fiscal Recovery Funds Program

Reference Number:

202407-1505-003

Omb Control Number:

1505-0271

Agency:

TREAS/DO

Received:

2024-07-31

Concluded:

2024-09-26

Action:

Approved without change

Status:

Active

Request Type:

Revision of a currently approved collection
Coronavirus State and Local Fiscal Recovery Funds Program

Key Information

Abstract

Sections 602 and 603 of the Social Security Act as added by section 9901 of the American Rescue Plan Act of 2021 (the “Act”), Pub. L. No. 117-2 (Mar. 11, 2021) authorizes the Coronavirus State Fiscal Recovery Fund (CSFRF) and Coronavirus Local Fiscal Recovery Fund (CLFRF) respectively (referred to as the “Coronavirus State and Local Fiscal Recovery Funds” or “SLFRF”), which provides $350 billion in total funding to Treasury to make payments generally to States (defined to include the District of Columbia), U.S. Territories (defined to include, Puerto Rico, U.S. Virgin Islands, Guam, Northern Mariana Islands, and American Samoa), Tribes, Metropolitan cities, Counties, Consolidated Governments, and Nonentitlement units of local government (through States) (collectively the “eligible entities”) to respond to the COVID-19 public health emergency or its negative economic impact, including provide assistance to households, small business, nonprofits, and impacted industries, such as tourism, travel, and hospitality; respond to workers performing essential work during the COVID-19 pandemic by providing premium pay to eligible workers of the State, territory, tribal government, metropolitan city, county, or nonentitlement units of local government performing essential work or by providing grants to eligible employers that have eligible workers; provide government services, to the extent COVID-19 caused a reduction of revenues collected in the most recent full fiscal year of the State, territory, tribal government, metropolitan city, county, or nonentitlement units of local government; or make necessary investments in water, sewer, or broadband infrastructure. Section 602(b) of the Act prescribes that $219.8 billion must be allocated as follows: (1) $4.5 billion reserved for making payments to the U.S. Territories; (2) $20 billion reserved for making payments to Tribal governments; and (3) $195.3 billion reserved for making payments to the 50 States and the District of Columbia. Section 603(b) of the Act prescribes that $130.2 billion must be allocated as follows: (1) $45.57 billion reserved for making payments to Metropolitan cities; (2) $19.53 billion reserved for making payments to States for distribution to Nonentitlement units of local government; and (3) $65.1 billion reserved for making payments to Counties. A unit of general local government that has formed a consolidated government or is geographically (in full or in part) within the boundaries of another unit of general local government may receive a distribution from the funds reserved for making payment to a metropolitan city, nonentitlement unit of local government or county, as applicable based on the respective formula for such allocation to a metropolitan city, nonentitlement unit of local government or county. Section 602(b)(6)(A)(i) provides that Treasury shall make payments to States and U.S. Territories no later than 60 days after receipt of the required certification. Payments to tribal governments are to be distributed no later than 60 days after March 11, 2021 pursuant to section 602(b)(6)(B). Section 603(b)(7)(A) provides that Treasury shall make the first tranche of payments to metropolitan cities, counties, and States for distribution to nonentitlement units of local government no later than 60 days after March 11, 2021.

Federal Register Notices

60-Day FRN
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30-Day FRN
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Authorizing Statutes

Pub.L. 117 - 328 Div. LL, Sec 102
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Pub.L. 117 - 2 9901
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Presidential Action:

-

Title:

Information Reporting by Passport Applicants

Reference Number:

202404-1545-009

Omb Control Number:

1545-1359

Agency:

TREAS/IRS

Received:

2024-07-31

Concluded:

2024-09-27

Action:

Approved without change

Status:

Active

Request Type:

Extension without change of a currently approved collection
Information Reporting by Passport Applicants

Key Information

Abstract

This collection contains final regulations (TD 9679, published in the issue of the Federal Register for July 18, 2014, 79 F.R. 41889), that provide information reporting rules for certain passport applicants. These final regulations apply to certain individuals applying for passports (including renewals) and provide guidance to such individuals about the information that must be included with their passport applications.

Federal Register Notices

60-Day FRN
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30-Day FRN
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Authorizing Statutes

26 USC 6039E
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Presidential Action:

-
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