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OMB Control No: 1545-2272	ICR Reference No: 202608-1545-010
Status: Received in OIRA	Previous ICR Reference No: 202303-1545-013
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Country-by-Country Reporting
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: 09/01/2026

	Requested	Previously Approved
Expiration Date	36 Months From Approved	09/30/2026
Responses	46,790	46,790
Time Burden (Hours)	299,822	299,822
Cost Burden (Dollars)	0	0

Authorizing Statute(s): US Code: 26 USC 6012 Name of Law: Persons required to make returns of income
   US Code: 26 USC 6031 Name of Law: Return of partnership income
   US Code: 26 USC 6011 Name of Law: General requirement of return, statement, or list
   US Code: 26 USC 6038 Name of Law: Information reporting with respect to certain foreign corporations and partnerships
   US Code: 26 USC 7805 Name of Law: Rules and regulations
   US Code: 26 USC 6001 Name of Law: Notice or regulations requiring records, statements, and special returns

Citations for New Statutory Requirements: None

ICR Summary of Burden

	Total Request	Previously Approved
Annual Number of Responses	46,790	46,790
Annual Time Burden (Hours)	299,822	299,822
Annual Cost Burden (Dollars)	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: The change in burden reflects a recalculation of the estimated burden hours to file Form 8975 and Schedule A (Form 8975). The change also reflects better estimates for respondents and responses per form. This increases the estimated number of responses by 43,670 and the estimated burden hours by 295,142 hours due to Agency Estimate.

Annual Cost to Federal Government: $45,899

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: Christine Best 859 320-3410 christine.a.best@irs.gov

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