OMB control number

Compliance Assurance Process (CAP) Application and Associated Forms

OMB 1545-2312 · TREAS/IRS.

OMB 1545-2312

Compliance Assurance Process (CAP) Application and Associated Forms is strictly a voluntary program available to Large Business and International Division (LB&I) taxpayers that meet the selection criteria. CAP is a real-time review of completed business transactions during the CAP year with the goal of providing certainty of the tax return within 90 days of the filing. Taxpayers in CAP are required to be cooperative and transparent and report all material issues and items related to completed business transactions to the review team.

The latest form for Compliance Assurance Process (CAP) Application and Associated Forms expires 2027-08-31 and can be found here.

Latest Forms, Documents, and Supporting Material

Document Name
Form 14234-F Post-Filing Representation by Taxpayer Form
Form 14234-E Compliance Assurance Process (CAP) Cross Border Activities Questionnaire Form
Form 14234-D Tax Control Framework Questionnaire Form
Form 14234-C Taxpayer Initial Issues List Form
Form 14234-B Material Intercompany Transactions Template (MITT) Form
Form 14234-A Compliance Assurance Process (CAP) Research Credit Questionnaire Form
Form 14234 Compliance Assurance Process (CAP) Application Form
Form 14234 Compliance Assurance Process (CAP) Application and (Sub-forms A, B, C, D) Form
Suppt Stmnt _1545-2312_.docx Supporting Statement A
Post-Filing Representation by Taxpayer Form
Compliance Assurance Process (CAP) Cross Border Activities Questionnaire Form
Tax Control Framework Questionnaire Form
Taxpayer Initial Issues List Form
Material Intercompany Transactions Template (MITT) Form
Compliance Assurance Process (CAP) Research Credit Questionnaire Form
Compliance Assurance Process (CAP) Application Form
Compliance Assurance Process (CAP) Application and (Sub-forms A, B, C, D) Form

All Historical Document Collections

202402-1545-008 Approved without change	Revision of a currently approved collection	2024-06-21
202302-1545-004 Approved without change	New collection (Request for a new OMB Control Number)	2023-07-20

OMB Details

Compliance Assurance Process (CAP) Application and (Sub-forms A, B, C, D)

Federal Enterprise Architecture: General Government - Taxation Management

Form 14234	Compliance Assurance Process (CAP) Application	Fillable Printable	Form
Form 14234-D	Tax Control Framework Questionnaire	Fillable Fileable	Form
Form 14234-C	Taxpayer Initial Issues List	Fillable Fileable	Form
Form 14234-b	Material Intercompany Transactions Template (MITT)	Fillable Fileable	Form
Form 14234 -A	Compliance Assurance Process (CAP)	Fillable Fileable	Form

Review document collections for all forms, instructions, and supporting documents - including paper/printable forms.