OMB control number

Allocation of Expenses by Real Estate Mortgage Investment Conduits

OMB 1545-1018 · TREAS/IRS.

OMB 1545-1018

Internal Revenue Code (IRC) sections 67 and 6049 and their regulations provide rules for certain deductions and income, as well as information disclosure requirements regarding the income and deductions. Treasury Regulations section 1.67-3(f)(4)(ii) requires single-class REMICs to provide certain IRC section 67 information to a person holding a regular interest in the single-class REMIC pursuant to section 1.6049-7(e). Treasury Regulations section 1.6049-7(e) requires the REMIC to provide certain information to brokers and middlemen who request the information to complete information returns. Treasury Regulations Section 1.6049-7(f)(7) requires brokers and middlemen to furnish certain information to corporations, non-calendar year taxpayers, and other specified persons who requests the information and for whom the broker or middleman holds as a nominee a REMIC regular interest or a collateralized debt obligation.

The latest form for Allocation of Expenses by Real Estate Mortgage Investment Conduits expires 2028-09-30 and can be found here.

All Historical Document Collections
Extension without change of a currently approved collection 2025-08-01
Approved without change
Extension without change of a currently approved collection 2022-03-31
Approved with change
Extension without change of a currently approved collection 2018-10-30
Approved without change
Extension without change of a currently approved collection 2015-07-31
Approved without change
Extension without change of a currently approved collection 2012-05-21
Approved without change
Extension without change of a currently approved collection 2009-03-24
Approved without change
Extension without change of a currently approved collection 2006-01-05
Approved without change
Extension without change of a currently approved collection 2003-01-02
Approved without change
Extension without change of a currently approved collection 1999-12-28
Approved without change
Extension without change of a currently approved collection 1996-11-26
Approved without change
Extension without change of a currently approved collection 1994-10-18
Approved without change
Extension without change of a currently approved collection 1992-07-01
Approved without change
Revision of a currently approved collection 1991-09-04
Approved without change
Revision of a currently approved collection 1990-03-25
Approved without change
Reinstatement with change of a previously approved collection 1989-11-02
Approved with change
No material or nonsubstantive change to a currently approved collection 1989-07-17
Approved without change
Revision of a currently approved collection 1989-04-24
Approved without change
New collection (Request for a new OMB Control Number) 1987-08-06