OMB control number
Hedging Transactions
OMB 1545-1480 · TREAS/IRS.
OMB 1545-1480
TD 8985 contains final regulations relating to the character of gain or loss from hedging transactions. The regulations reflect changes to the law made by the Ticket to Work and Work Incentives Improvement Act of 1999. The regulations affect businesses entering into hedging transactions.
The latest form for Hedging Transactions expires 2026-06-30 and can be found here.
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