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Introduction

SECTION 5. PAPERWORK

Internal Revenue Bulletin 2018-31 · 2026-10-03 edition · updated 2026-10-04 · United States

REDUCTION ACT

The collection of information contained in this revenue procedure has been reviewed and approved by the Office of Management and Budget in accordance with the Paperwork Reduction Act (44 U.S.C. 3507) under control number 15450047. Please refer to the Paperwork Reduction Act statement accompanying Form 990 Instructions, for further information.

An organization is not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents can become material in the administration of any Internal Revenue law.

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▸Contents — Internal Revenue Bulletin 2018-31

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