Advance Pricing and Mutual Agreement Program

Forms and Documents

Document Name	Status
RP 2015-41.pdf Supplementary Document	2025-02-05
Rev Proc 2008-31 (Mod 2006-9).pdf Supplementary Document	2012-08-28
Rev Proc 2006-9.pdf Supplementary Document	2012-08-28
Supporting Statement-1545-1503_JC.docx Supporting Statement A	2025-06-26

IC Document Collections

IC ID	Document Title	Status
189753	Revenue Procedure 2015-41; Section 482 - Recordkeeping Requirements for Advance Pricing Agreement	Unchanged
189752	Revenue Procedure 2015-41; Section 482 - Application for Initial or Renewal Advance Pricing Agreement	Modified
18521	Revenue Procedure 2015-41; Section 482 - Pre-Optional Prefiling Conferences	Unchanged

ICR Details

OMB Control No: 1545-1503	ICR Reference No: 202502-1545-005
Status: Received in OIRA	Previous ICR Reference No: 202201-1545-032
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Advance Pricing and Mutual Agreement Program
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: 06/30/2025

	Requested	Previously Approved
Expiration Date	36 Months From Approved	06/30/2025
Responses	390	390
Time Burden (Hours)	10,900	10,900
Cost Burden (Dollars)	8,088,000	0

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Abstract: The purpose of section 482 is to ensure that taxpayers clearly reflect income attributable to controlled transactions and to prevent the avoidance of taxes with respect to such transactions. Revenue Procedure 2015-41 provides guidance on the process of requesting and obtaining advance pricing agreements from the Advance Pricing and Mutual Agreement program (“APMA”). This revenue procedure also provides guidance on administration of an executed advance pricing agreement (APA).

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Authorizing Statute(s): US Code: 26 USC 482 Name of Law: Allocation of income and deductions among taxpayers.
  

Citations for New Statutory Requirements: None

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

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Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	89 FR 97169	12/06/2024
30-day Notice:	Federal Register Citation:	Citation Date:
	90 FR 27391	06/26/2025
Did the Agency receive public comments on this ICR? Yes

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Number of Information Collection (IC) in this ICR: 3

IC Title	Form No.	Form Name
Revenue Procedure 2015-41; Section 482 - Application for Initial or Renewal Advance Pricing Agreement
Revenue Procedure 2015-41; Section 482 - Pre-Optional Prefiling Conferences
Revenue Procedure 2015-41; Section 482 - Recordkeeping Requirements for Advance Pricing Agreement

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ICR Summary of Burden

	Total Request	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	390	390	0	0	0	0
Annual Time Burden (Hours)	10,900	10,900	0	0	0	0
Annual Cost Burden (Dollars)	8,088,000	0	0	8,088,000	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:

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Annual Cost to Federal Government: $8,088,000

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.     No

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.     No

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

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Common Form ICR:  No

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On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).

The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(i) Why the information is being collected;

(ii) Use of information;

(iii) Burden estimate;

(iv) Nature of response (voluntary, required for a benefit, or mandatory);

(v) Nature and extent of confidentiality; and

(vi) Need to display currently valid OMB control number;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.

Certification Date: 06/30/2025

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