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OMB Control No: 1545-1814	ICR Reference No: 202505-1545-002
Status: Received in OIRA	Previous ICR Reference No: 202205-1545-001
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Form 1099-CAP, Changes in Corporate Control and Capital Structure
Type of Information Collection: Extension without change of a currently approved collection	Common Form ICR: No
Type of Review Request: Regular	Date Submitted to OIRA: 09/26/2025

	Requested	Previously Approved
Expiration Date	36 Months From Approved	12/31/2025
Responses	300	114
Time Burden (Hours)	54	21
Cost Burden (Dollars)	0	0

ICR Summary of Burden

	Total Request	Previously Approved	Change Due to Adjustment in Estimate
Annual Number of Responses	300	114	186
Annual Time Burden (Hours)	54	21	33
Annual Cost Burden (Dollars)	0	0	0

Burden increases because of Program Change due to Agency Discretion: No

Burden Increase Due to:

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement: Changes were made to the burden previously approved to update the estimated number of responses based on the most recent agency estimate. The annual number of responses requested is 300 (an increase of 186 from the previously approved 114). No changes have been made to the form. The change in estimated responses results in an overall hourly burden increase of 33) current burden estimate is 54 and previously approved was 21).

Annual Cost to Federal Government: $45,873

Does this IC contain surveys, censuses, or employ statistical methods? No

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination. Yes

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination. Yes

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? No

Agency Contact: Logan Warner 801 620-4355