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Introduction

SECTION 12. PAPERWORK

Internal Revenue Bulletin 2015-24 · 2026-10-03 edition · updated 2026-10-04 · United States

REDUCTION ACT

The collection of information contained in this notice has been submitted to the Office of Management and Budget in accordance with the Paperwork Reduction Act of 1995 (44 U.S.C. 3507(d)) through the Forms 2439 (1545–0145) and 1099– DIV (1545–0110).

The collection of information in this notice is in section 3. This information is a minor modification to an existing requirement that applies to a RIC when providing written statements to its shareholders as described in § 852(b)(3)(C) and written notices to its shareholders as described in § 852(b)(3)(D). The likely respondents are RICs.

An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless it displays a valid control number assigned by the Office of Management and Budget.

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