OMB.report

Federal forms, ICRs, and supporting documents

OMB control number

Advance Pricing and Mutual Agreement Program

OMB 1545-1503 · TREAS/IRS.

OMB 1545-1503

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).

The latest form for Advance Pricing and Mutual Agreement Program expires 2028-08-31 and can be found here.

Latest Forms, Documents, and Supporting Material
Document
Name
Supplementary Document
Supplementary Document
Supplementary Document
Supporting Statement A
All Historical Document Collections
 Extension without change of a currently approved collection 2025-06-30
Approved without change
 Extension without change of a currently approved collection 2022-03-31
Approved without change
 Extension without change of a currently approved collection 2018-12-21
Approved without change
 Revision of a currently approved collection 2015-10-30
Approved without change
 Extension without change of a currently approved collection 2012-08-28
Approved without change
 Extension without change of a currently approved collection 2009-06-29
Approved without change
 Extension without change of a currently approved collection 2006-04-12
Approved without change
 No material or nonsubstantive change to a currently approved collection 2004-06-04
Approved without change
 Extension without change of a currently approved collection 2003-03-13
Approved without change
 Extension without change of a currently approved collection 2000-02-11
Approved without change
 Extension without change of a currently approved collection 1997-02-11
Approved without change
 New collection (Request for a new OMB Control Number) 1996-11-07
OMB Details

Revenue Procedure 2015-41; Section 482 - Pre-Optional Prefiling Conferences

Federal Enterprise Architecture: General Government - Taxation Management