Form 982 - Reduction Of Tax Attributes Due To Discharge Of Indebtedness (And Section 1082 Basis Adjustment) Page 5

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Form 982 (Rev. 1-2016)
Page
Paperwork Reduction Act Notice. We ask for the information
The time needed to complete and file this form will vary
on this form to carry out the Internal Revenue laws of the United
depending on individual circumstances. The estimated burden
States. You are required to give us the information. We need it
for individual taxpayers filing this form is approved under OMB
to ensure that you are complying with these laws and to allow
control number 1545-0074 and is included in the estimates
us to figure and collect the right amount of tax.
shown in the instructions for their individual income tax return.
The estimated burden for all other taxpayers who file this form is
You aren’t required to provide the information requested on a
shown as follows: Recordkeeping, 5 hr., 58 min.; Learning
form that is subject to the Paperwork Reduction Act unless the
about the law or the form, 2 hr., 34 min.; Preparing and
form displays a valid OMB control number. Books or records
sending the form to the IRS, 2 hr., 48 min.
relating to a form or its instructions must be retained as long as
their contents may become material in the administration of any
If you have comments concerning the accuracy of these time
Internal Revenue law. Generally, tax returns and return
estimates or suggestions for making this form simpler, we would
information are confidential, as required by section 6103.
be happy to hear from you. See the instructions for the tax
return with which this form is filed.

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