Change Requests

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Medical Expenditure Panel Survey - Household and Medical Provider Components

Key Information

Abstract

The MEPS was initiated in 1996. Each year a new panel of sample households is selected. Recent annual MEPS-HC sample sizes average about 13,500 households. Data can be analyzed at either the person, family, or event level. The panel design of the survey, which includes 5 Rounds of interviews covering 2 full calendar years, provides data for examining person level changes in selected variables such as expenditures, health insurance coverage, and health status (see Medical Expenditure Panel Survey Content Summary of the Household Interview (ahrq.gov) for information on how the Covid-19 pandemic impacted this design). Using a combination of computer assisted personal interviewing (CAPI), computer assisted video interviewing (CAVI), and self-administered paper and web questionnaires, information about each household member is collected, and the survey builds on this information from interview to interview. CAVI is a new data collection technology and offers the best of both telephone and in-person interviewing, while offering opportunities for cost savings and more accurate reporting. This Information Collection Request (ICR) is for a revision to the Medical Expenditures Panel Survey – Household Component (MEPS-HC). These changes will be fielded in the Spring and Fall of 2025 and includes the addition of the Burdens and Economic Impacts of Medical Care Self-Administered Questionnaire (ESAQ), minor changes to questions in both the Core MEPS Interview and the Adult SAQ and removing the Cancer SAQ (CSAQ).

Federal Register Notices

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

Authorizing Statutes

42 USC 299	View Law

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ACF’s Generic Clearance for Reviewer Recruitment Forms

Key Information

Abstract

This request by the Administration for Children and Families (ACF) is to extend approval of the generic clearance for Reviewer Recruitment Forms with no changes to purpose or use of the data collections. Burden estimates have been adjusted. ACF may recruit reviewers for a variety of different activities and each program office within ACF has specific needs for information about reviewer applicants for different activities. This overarching generic clearance allows ACF to request slightly different information from potential reviewers, yet the individual forms serve the same general function. The abbreviated clearance process of the generic clearance allows program offices to gather a suitable pool of candidates within the varied time periods available for reviewer recruitment. The forms submitted under this umbrella generic are and will be voluntary, low-burden and uncontroversial. Information will be collected electronically unless specified otherwise in an individual generic information collection (GenIC) request.

Federal Register Notices

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

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DCIA Aging and Compliance Data Requirements for Guaranty Agencies

Key Information

Abstract

The Department of Education (the Department) is requesting OMB approval for a reinstatement without change 1845-0160 DCIA Aging and Compliance Data Requirements for Guaranty Agencies (GAs). The Department is required to report to the U.S. Department of the Treasury (Treasury) the status and condition of its non-tax debt portfolio in accordance with the requirements of the Debt Collection Improvement Act of 1996 (DCIA) and the Digital Accountability and Transparency Act of 2014 (DATA Act). Receivable information is reported to Treasury via the Treasury Report on Receivables and Debt Collection Activities (previously called the TROR). The Department is unable to prepare an accurate and compliant Treasury Report without additional data from its GAs. The continuing guidance requires the GAs to submit to the Department: age debt according to DCIA; report the eligibility of DCIA-aged debt for referral to the Treasury Offset Program (TOP); and report compliance with Form 1099-C reporting. Neither the regulations or the data requirements have changed since the last extension of this ICR in 2023.

Federal Register Notices

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

Authorizing Statutes

20 USC 1078	View Law

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Request to Change End User, End Use and/or Destination of Hardware

Key Information

Abstract

The “Request to Change End-User, End-Use and/or Destination of Hardware” information collection is used to request DDTC approval prior to any sale, transfer, transshipment, or disposal, whether permanent or temporary, of classified or unclassified defense articles to any end-user, end-use or destination other than as stated on a license or other approval.

Federal Register Notices

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

Authorizing Statutes

22 USC 2778	View Law

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Request for Commodity Jurisdiction (CJ) Determination

Key Information

Abstract

The information submitted pursuant to this collection will be used to evaluate whether a particular defense article or defense service is covered by the U.S. Munitions List, and therefore is subject to export licensing jurisdiction of the Department of State. This collection may also be used to request a change in U.S. Munitions List category designation, request the removal a defense article from the U.S. Munitions List, or request the reconsideration of a previous commodity jurisdiction determination.

Federal Register Notices

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

Authorizing Statutes

22 USC 2778	View Law

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Pacific Islands Logbook Family of Forms

Key Information

Abstract

This Supporting Statement describes an extension of the currently approved information collection in OMB control no. 0648-0214. Reporting requirements for all collections under 0648-0214 would not change, including vessels fishing under Pacific Islands Region permits for pelagic longline fishing, crustaceans, precious corals, bottomfish, and other pelagic fisheries. The current information collection would be continued. Vessel operators or owners in Federally-managed fisheries in the Pacific Islands Region (PIR) are required to provide certain information about their fishing activities, catch, and interactions with protected species by submitting reports to National Marine Fisheries Service (NMFS), per 50 CFR Part 665.14 . These data are needed to determine the condition of fish stocks and whether current management measures are having the intended effects, to evaluate the benefits and costs of changes in management measures, and to monitor and respond to accidental takes of endangered and threatened species, including seabirds, sea turtles, and marine mammals. The reports are submitted using paper logbooks or electronic logbooks (computer tablets or other devices) to the NMFS Pacific Islands Fisheries Science Center. The Hawaii and American Samoa pelagic longline fisheries will submit reports using electronic logbooks, although paper logbooks will be used if there are equipment or transmission failures. Electronic logbooks collect the same information as paper logbooks. All other PIR fisheries use paper logbooks only. Longline vessel operators are also required to submit pre-trip notifications, including information on trip type, departure time, and transit through a protected species zone per 50 CFR 665.803 . Other fisheries are required to submit notifications of trip return, unloading, or sales reports per regulations in multiple Subparts of 50 CFR 665 .

Federal Register Notices

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

Authorizing Statutes

Pub.L. 94 - 265 303	View Law

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Application to Participate in the IRS Federal/State e-file Program

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Abstract

Form 15693 will be used to apply to be an authorized e-file provider within the Federal and State e-file programs. A State, Local, or Territorial (SLT) Government agency will complete Form 15693 to participate in an IRS e-Service program. The form will also be used to update an application for the e-Service program and manage the Agency delegates. This form is authorized by 31 U.S.C. 330, which provides the rules and requirements for representatives practicing before the Department of Treasury and Internal Revenue Service (IRS). .

Federal Register Notices

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

Authorizing Statutes

31 USC 330	View Law

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National Science Foundation Small Business Innovation Research Phase I, NSF Small Business Technology Transfer Program Phase I, and NSF SBIR/STTR Fast-Track Pilots Pre-Submission Project Pitch forms

Key Information

Abstract

This request is for approval of a Project Pitch Form submitted by small business concerns interested in applying for funding from the NSF SBIR/STTR Phase I or NSF SBIR/STTR Fast-Track Pilot (Fast-Track Pilot) programs. The Project Pitch Form is the pre-submission step that conveys information needed to determine if the technical innovation is suitable for the NSF SBIR/STTR programs.

Federal Register Notices

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

Authorizing Statutes

42 USC 1861 et seq.	View Law

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[Medicaid] Medicaid Program Face-to-Face Requirements for Home Health Services and Supporting Regulations under 42 CFR 440.70(f) and (g) (CMS-10609)

Key Information

Abstract

Section 6407(a) of the Affordable Care Act (as amended by section 10605) added new requirements to section 1814(a)(2)(C) of the Act under Part A of the Medicare program, and section 1835(a)(2)(A) of the Act, under Part B of the Medicare program, that the physician, or certain allowed NPPs, document a face to-face encounter with the beneficiary (including through the use of telehealth, subject to the requirements in section 1834(m) of the Act), before making a certification that home health services are required under the Medicare home health benefit. Section 504 of the Medicare Access and CHIP Reauthorization Act of 2015 (MACRA) (Pub. L. 114-10) amended the underlying Medicare requirements at section 1834(a)(11)(B)(ii) of the Social Security Act (the Act) to allow certain authorized non-physician practitioners (NPP) to document the face-to-face encounter.

Federal Register Notices

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

Authorizing Statutes

Pub.L. 111 - 148 6407	View Law

Pub.L. 114 - 10 504	View Law

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Eagle Take Permits and Fees, 50 CFR 10, 13, and 22

Key Information

Abstract

The Bald and Golden Eagle Protection Act (Eagle Act; 16 U.S.C. 668-668d) prohibits take of bald eagles and golden eagles except pursuant to Federal regulations. The Eagle Act regulations at title 50, part 22 of the Code of Federal Regulations (CFR) define the “take” of an eagle to include the following broad range of actions: To “pursue, shoot, shoot at, poison, wound, kill, capture, trap, collect, destroy, molest, or disturb.” The Eagle Act allows the Secretary of the Interior to authorize certain otherwise prohibited activities through regulations.

Federal Register Notices

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

Authorizing Statutes

16 USC 668-668d	View Law

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Whistleblower Incentives and Protections

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Abstract

FinCEN is proposing a rule to establish a whistleblower program that offers incentives and protections to encourage individuals who have information about potential violations of the Bank Secrecy Act (BSA), International Emergency Economic Powers Act (IEEPA), Trading With the Enemy Act of 1917 (TWEA), and Foreign Narcotics Kingpin Designation Act (Kingpin Act) to voluntarily report such information (the “Whistleblower Program”). The proposed rule would implement section 6314 of the Anti-Money Laundering Act of 2020 (AML Act) and the Anti-Money Laundering Whistleblower Improvement Act (AML Whistleblower Improvement Act), which were enacted into law as part of the National Defense Authorization Act for Fiscal Year 2021 (FY21 NDAA) and the Consolidated Appropriations Act of 2023, respectively. The Whistleblower Program will contribute to the U.S. government’s efforts to safeguard the financial system from illicit use, promote national security, and combat money laundering, terrorist financing, proliferation financing, and related crimes. This notice of proposed rulemaking invites comments from the public regarding all aspects of the proposed rule, as well as comments in response to specific questions.

Federal Register Notices

60-Day FRN	View Notice

Authorizing Statutes

31 USC 5323	View Law

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FY 2023 Child Care Access Means Parents in School Application Package 84.335A (1894-0001)

Key Information

Abstract

The Child Care Access Means Parents in School (CCAMPIS) Program grant application package has been updated to address small language and larger formatting changes to ensure that it contains the information and instructions needed to submit a complete application to the U.S. Department of Education (Department) through Grants.gov in FY26 The Application requests information from applicants during the competitive phase. The information collected is reviewed by non-federal reviewers to determine which applicants meet the eligibility criteria to be awarded funds under the CCAMPIS Program to assist awardees with subsidizing the child care fees of qualifying student-parents enrolled at the awarded institution.

Federal Register Notices

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

Authorizing Statutes

Pub.L. 110 - 315 410	View Law

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Part 563, Event Data Recorders

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Abstract

449 CFR Part 563, Event Data Recorders, specifies uniform, national requirements for vehicles equipped with event data recorders (EDRs) concerning the collection, storage, and retrievability of onboard motor vehicle crash event data. Part 563 requires manufacturers that voluntarily install EDRs in vehicles with a gross vehicle weight rating (GVWR) of 3,855 kilograms (8,500 pounds) or less to ensure that the EDRs: • Record 15 essential data elements; • Record up to 30 additional data elements if the vehicle is equipped to record these elements; • Record these data elements in a standardized format, with specifications for range, accuracy, resolution, sampling rate, recording duration, and filter class; • Function after full-scale vehicle crash tests specified in FMVSS Nos. 208 and 214; and • Have the capacity to record two events in a multi-event crash. In addition, part 563 requires vehicle manufacturers to make a retrieval tool for the EDR information commercially available, and include a standardized statement in the owner’s manual indicating that the vehicle is equipped with an EDR and describing its purpose. Part 563 helps ensure that EDRs record, in a readily usable manner, data valuable for effective crash investigations and for analysis of safety equipment performance (e.g., advanced restraint systems). Crash investigators and researchers use EDR data to better understand the severity of a crash, the operation of vehicle air bags, and the air bag deployment decision strategies used during the event, which may result in the development of safer vehicle designs. Additionally, the agency’s experience in handling unintended acceleration and pedal entrapment allegations has demonstrated that, if a vehicle is equipped with an EDR, the data from that EDR can improve the ability of both the agency and the vehicle’s manufacturer to identify and address safety concerns associated with possible defects in the design or performance of the vehicle.

Federal Register Notices

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

Authorizing Statutes

49 USC 30182	View Law

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Retirement Plans; Cash or Deferred Arrangements Under Section 401(k) and Matching Contributions or Employee Contributions Under Section 401(m) and Guidance Under Section 110 of the SECURE 2.0 Act

Key Information

Abstract

The collections of information contained in TD 9169 are required by the Internal Revenue Service (IRS) to comply with requirements of sections 401(k)(12)(D) and 401(m)(11)(A)(ii) regarding notices that must be provided to eligible participants to apprise them of their rights and obligations under certain plans. This information will be used by participants to determine whether to participate in the plan, and by the IRS to confirm that the plan complies with applicable qualification requirements to avoid adverse tax consequences. The information required by §1.401(k)-2(b)(3) will be used by employees to file their income tax returns and by the IRS to assess the correct amount of tax. And, the information provided under §1.401(k)-1(d)(3)(iii)(C) will be used by employers in determining whether to make hardship distributions to participants. For Notice 2024-63, the information is required for payments on qualified education loans to be QSLPs upon which an employer may make matching contributions. Plan sponsors will use the collected information to process claims for QSLP matches for employees in the plan.

Federal Register Notices

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

Authorizing Statutes

26 USC 401	View Law

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The Clinical Trials Reporting Program (CTRP) Database (NCI)

Key Information

Abstract

This is a request for OMB to approve a Reinstatement With Change of the “The Clinical Trials Reporting Program (CTRP) Database” for an additional three years. CTRP is an electronic resource that serves as a single, definitive source of information about all NCI-supported clinical research. This resource allows the NCI to consolidate reporting, aggregate information, and reduce redundant submissions. Information is submitted by clinical research administrators as designees of clinical investigators who conduct NCI-supported clinical research. The designees can electronically access the CTRP website to complete the initial trial registration for each protocol. Subsequent to registration, up to four amendments and four study subject accrual updates occur per protocol annually. This request is for a Reinstatement With Change of information collection.

Federal Register Notices

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

Authorizing Statutes

42 USC 410 (285a-4(b))	View Law

42 USC 407 (285a-2(a)(2)(D))	View Law

42 USC 410 (285a-2(a)(1))	View Law

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Active Duty Dental Program Claim Form

Key Information

Abstract

The information collection is necessary to obtain and record the dental readiness of Service Members using the Active Duty Dental Program (ADDP) and at the same time submit the claim form for the dental procedures provided. Many of these Service Members are not located near a military dental clinic and receive their dental care in the private sector under ADDP. The form is needed to update the dental readiness of all Service Members so that they can maintain worldwide deployment status and reduces paperwork by combining the dental claim and dental readiness into one form.

Federal Register Notices

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

Authorizing Statutes

10 USC 1074	View Law

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Imposition of Fifth Special Measure against the Islamic Republic of Iran as a Jurisdiction of Primary Money Laundering Concern

Key Information

Abstract

In November 2019, FinCEN issued a final rule imposing the fifth special measure to prohibit U.S. financial institutions from opening or maintaining a correspondent account for, or on behalf of, Iranian financial institutions. The rule requires that U.S. financial institutions take reasonable steps to avoid processing transactions through the correspondent account of a foreign bank in the United States if such transactions involve an Iranian financial institution, and requires U.S. financial institutions to apply special due diligence that is reasonably designed to guard against the use of correspondent accounts being used to process prohibited transactions involving Iranian financial institutions. See 31 C.F.R. § 1010.661. U.S. financial institutions are required under 31 C.F.R. § 1010.661(b)(3)(i)(A) to notify their foreign correspondent account holders that they may not provide Iranian financial institutions with access to correspondent accounts maintained at the U.S. financial institution. The requirement is intended to ensure cooperation from correspondent account holders in denying the Islamic Republic of Iran (Iran) access to the U.S. financial system. U.S. financial institutions are required under 31 C.F.R. § 1010.661(b)(4)(i) to document compliance with the notification requirement. The information is used by Federal agencies and certain self-regulatory organizations to verify compliance with 31 C.F.R. § 1010.661.

Federal Register Notices

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

Authorizing Statutes

31 USC 5318A	View Law

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Imposition of Special Measure Regarding Al-Huda Bank as a Foreign Financial Institution of Primary Money Laundering Concern

Key Information

Abstract

On July 3, 2024, FinCEN issued a final rule. As proposed in the NPRM, the final rule imposes special measure five, prohibiting U.S. financial institutions from opening or maintaining a correspondent account for, or on behalf of, Al-Huda Bank. Further, the rule requires that U.S. financial institutions notify their foreign correspondent account holders that they may not provide Al-Huda Bank with access to correspondent accounts maintained at the U.S. financial institution. The requirement is intended to ensure cooperation from correspondent account holders in preventing Al-Huda Bank access to the U.S. financial system. U.S. financial institutions are required to document compliance with the notification requirement. The information is used by Federal agencies and certain self-regulatory organizations to verify compliance with the rule.

Federal Register Notices

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

Authorizing Statutes

31 USC 5318A	View Law

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NTIS Limited Access Death Master File (LADMF) Certification Form (Derived from the Social Security Administration's Death Master File)

Key Information

Abstract

This is an extension of a currently approved information collection, The National Technical Information Service (NTIS) Limited Access Death Master File Certification Form, Form NTIS FM161 (Certification Form), is used to collect information related to the implementation of Section 203 of the Bipartisan Budget Act of 2013 (Pub. L. 113-67) (Act). Section 203 of the Act prohibits disclosure of Limited Access Death Master File (Limited Access DMF) information during the three-calendar-year period following the death of an individual unless the person requesting the information has been certified under a program established by the Secretary of Commerce.

Federal Register Notices

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

Authorizing Statutes

Pub.L. 113 - 67 203	View Law

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Defense Counterintelligence and Security Agency (DCSA) Freedom of Information / Privacy Act Request for Adjudication Records

Key Information

Abstract

The Freedom of Information and Privacy (FOIP) Office for Adjudications and Vetting, a component of the Defense Counterintelligence and Security Agency, is responsible for administering the provisions of the Freedom of Information Act and the Privacy Act. The collection of personal information in a standardized format is necessary to ensure that we have the necessary information to positively identify individuals who request records contained within DSCA national security systems of records. Additionally, it will help to reduce the risk of releasing highly sensitive information inadvertently to someone misidentified.

Federal Register Notices

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

Authorizing Statutes

5 USC 552a	View Law

10 USC 113	View Law

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DoD Active Duty/Reserve Forces Dental Examination

Key Information

Abstract

The DD Form 2813, “Department of Defense Active Duty/Reserve/Guard/Civilian Forces Dental Examination” is used by members of the Active and Reserve Components of the Armed Forces and certain DoD civilians to enable civilian dentists to document and report their dental health status. It is difficult for Reserve Component members to receive their routine dental care from Active Duty dentists, but they are required to document the fact that they have undergone an annual dental examination. Therefore, this form is used as a method for civilian dentists to confirm that an exam was completed and convey the dental health status of members of the Reserve Components and Active Duty Service Members in remote locations.

Federal Register Notices

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

Authorizing Statutes

10 USC 10206	View Law

10 USC 1074f	View Law

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Tribal TANF Financial Report (ACF-196T)

Key Information

Abstract

The Administration for Children and Families (ACF) is authorized to collect and report the information requested under this form by the Block Grants to States for Temporary Assistance for Needy Families. Implementing regulations at 45 CFR Part 286.255(c) for tribes indicates the requirements for financial reports as necessary. Tribal TANF Financial Report (ACF-196T) collects the required information under these implementing regulations. Failure to collect the data would seriously compromise the Office of Family Assistance and ACF’s ability to monitor TANF expenditures and compliance with statutory requirements or identify training needed at the recipient level. The information is also necessary to prepare required reporting, such as Reports to Congress. This request is for an extension with non-substantive revisions to improve the clarity of the instructions by utilizing plain language principles and thereby reducing the burden on report users.

Federal Register Notices

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

Authorizing Statutes

42 USC 609 & 611	View Law

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Women, Infants, and Children Overseas - Eligibility Determination

Key Information

Abstract

This collection is used by the Women, Infants and Children (WIC) Overseas program to determine eligibility for recipients requesting eligibility to receive WIC overseas benefits, and to provide certification for services received.

Federal Register Notices

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

Authorizing Statutes

10 USC 1060a	View Law

42 USC 13A	View Law

42 USC 290dd-2	View Law

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mySocial Security – Security Authentication PIN (SAP)

Key Information

Abstract

In April 2025, to mitigate fraud, SSA increased the level of identity proofing needed for respondents who choose to make direct deposit changes by telephone. SSA published an Emergency Request FRN on April 18, 2025, at 90 FR 16583, then, upon OMB’s approval of the Emergency Clearance, implemented a hybrid identity proofing process called the my Social Security – Security Authentication PIN (SAP) that provides identity proofing parity with our online and in-person modalities. Utilizing the SAP process provides the necessary identity verification to allow direct deposit changes via phone, while ensuring fraud protection through stronger verification of the identity of the individual prior to accessing or revising their account. OMB granted an Emergency approval for the my Social Security – Security Authentication PIN (SAP) collection. We are publishing this 30-day comment period Notice to initiate the full information collection request renewal for the SAP process. We received public comments on the Emergency FRN and on the 60-day comment period FRN which we addressed within the documentation for the full renewal. SSA’s hybrid Security Authentication PIN (SAP) digitally verifies the identity of a telephone respondent (whether a beneficiary or recipient, or his or her representative payee) over the phone with an SSA technician. In addition, for circumstances where a respondent is seeking direct deposit requests in-person at a field office and he or she is required to provide an acceptable form of identification (e.g., State ID/driver’s license, U.S. Passport, etc.), the SAP provides an alternative option for individuals who do not have the requisite identity document with them at the time. While the public-facing SAP tool itself does not collect any information, the process of creating or logging into a my Social Security account requires the respondent to submit several pieces of identifying information (such as an email address, a password, selecting a multi-factor authentication method, and completing identity proofing, which entails uploading an ID and taking a “selfie”) to both sign up/or use ID.me or Login.gov, and to use the enhanced multi-factor identification tool each time the respondent logs in to the account. We previously obtained OMB approval for the burden associated with the creation of the my Social Security account under SSA’s Public Credentialing and Authentication Process (OMB No. 0960-0789) which utilizes ID.me and Login.gov for authentication purposes. However, while the creation of a my Social Security account is already covered under a separate OMB Control number, we are accounting for the increased burden associated with generating a SAP through my Social Security to complete a direct deposit transaction with SSA over the telephone. For respondents meeting certain dire need criteria, SSA may permit respondents to make direct deposit changes by telephone without SAP authentication. Respondents meeting the exception criteria are identified through a personal interview with a technician using Form SSA-553, Special Determination. Since this process is less effective in mitigating fraud and securing financial information, SSA limits the use of this request to dire need situations. SSA technicians determine dire need on a case by-case basis. The respondents are individuals who wish to do business with SSA over the telephone or in person for the purpose of direct deposit enrollments, updates or cancellations.

Federal Register Notices

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

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Provisional Foreign Tax Credit Agreement

Key Information

Abstract

Sections 901 and 905 allow a taxpayer to claim a foreign tax credit for foreign income taxes paid or accrued in a taxable year, depending on taxpayer’s method of accounting for such taxes. However, regardless of the year in which the credit is allowed based on taxpayer’s method of accounting, the foreign tax credit is allowed only to the extent the foreign income taxes are ultimately both owed and actually remitted to the foreign country. For accrual method taxpayers, section 461(f) (flush language), §1.461-2(a)(2)(i), and §1.905-1(d)(3) provide that a foreign income tax liability that is contested does not accrue and is not creditable until the contest is resolved. For cash method taxpayers, a foreign income tax liability that is contested is not a reasonable approximation of the taxpayer’s final foreign income tax liability and, thus, under §1.901-2(e)(2)(i), is not considered an amount of tax paid for purposes of section 901 until the contest is resolved. However, §§1.905-1(c)(3) and 1.905-1(d)(4) allow taxpayers to make an election to claim a provisional foreign tax credit for a contested foreign income tax liability to the extent that the taxpayer has remitted the contested tax to the foreign country. As a condition for making this election, the taxpayer must enter into a provisional foreign tax credit agreement, in which the taxpayer gives the IRS information regarding the contested foreign income tax liability and agrees to comply with the conditions of the election, including agreeing to not to assert the statute of limitations on assessment as a defense to assessment of taxes and interest by the IRS with respect to the contested tax for a period of three years from the year in which taxpayer notifies the IRS of the resolution of the contest. See §1.905-1(d)(4)(ii). The likely respondents are: U.S. persons who pay or accrue foreign income taxes.

Federal Register Notices

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

Authorizing Statutes

26 USC 901	View Law

26 USC 461	View Law

26 USC 905	View Law

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