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Constructive Transfers and Transfers of Property to a Third Party on Behalf of a Spouse

OMB 1545-1751 · TREAS/IRS.

OMB 1545-1751

Treasury Regulations section 1.1041–2 sets forth the required information that will permit spouses or former spouses to treat a redemption by a corporation of stock of one spouse or former spouse as a transfer of that stock to the other spouse or former spouse in exchange for the redemption proceeds and a redemption of the stock from the latter spouse or a former spouse in exchange for the redemption proceeds.

The latest form for Constructive Transfers and Transfers of Property to a Third Party on Behalf of a Spouse expires 2026-12-31 and can be found here.

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