Submission to OMB for Approval and Request for Comment for Form 1040 and Schedules A, B, C, C-EZ, D, D-1, E, EIC, F, H, J, R, and SE, Form 1040A and Schedules 1, 2, and 3, Form 1040EZ, Form 1040X, and All Attachments to These Forms, 54974-54981 [05-18505]
Download as PDF
<![CDATA[
54974
Federal Register / Vol. 70, No. 180 / Monday, September 19, 2005 / Notices
2 While the ALCO-SCREEN 02TM saliva-alcohol screening device manufactured by Chematics, Inc. passed the requirements of the Model
Specifications when tested at 40 °C (104 °F), the manufacturer has indicated that the device cannot exceed storage temperatures of 27 ° (80 °F).
Instructions to this effect are stated on all packaging accompanying the device. Accordingly, the device should not be stored at temperatures
above 27 °C (80 °F). If the device is stored at or below 27 °C (80 °F) and used at higher temperatures (i.e., within a minute), the device meets the
Model Specifications and the results persist for 10–15 minutes. If the device is stored at or below 27 °C (80 °F) and equilibrated at 40 °C (104 °F)
for an hour prior to sample application, the device fails to meet the Model Specifications. Storage at temperatures above 27 °C (80 °F), for even
brief periods of time, may result in false negative readings.
3 Han International does not market or sell devices directly in the U. S. market. Other devices manufactured by Han International are listed
under AK Solutions, Inc. and Q–3 Innovations, Inc.
4 The AlcoHawk ABI is the same device as that listed under Han International as the ‘‘ABI’’ and is manufactured for Q–3 Innovations by Han
International. The Alcohawk PRO is the same device as the AlcoMate marketed and sold by AK Solutions, and also manufactured by Han International.
5 While this device passed all of the requirements of the Model Specifications, readings should be taken only after the time specified by the
manufacturer. For valid readings, the user should follow the manufacturer’s instructions. Readings should be taken one (1) minute after a sample
is introduced at or above 30 °C (86 °F); readings should be taken after two (2) minutes at 18 °C–29 °C (64.4 °–84.2 °F); and readings should be
taken after five (5) minutes when testing at temperatures at or below 17 °C (62.6 °F). If the reading is taken before five (5) minutes has elapsed
under the cold conditions, the user is likely to obtain a reading that underestimates the actual saliva-alcohol level.
Issued on: September 13, 2005.
Marilena Amoni,
Associate Administrator for Program
Development and Delivery.
[FR Doc. 05–18501 Filed 9–16–05; 8:45 am]
BILLING CODE 4910–59–P
DEPARTMENT OF TRANSPORTATION
Surface Transportation Board
Release of Waybill Data
The Surface Transportation Board has
received a request from Baker & Miller
PLLC on behalf of the Kansas City
Southern Railway Company (WB595–
3—9/6/2005) for permission to use
certain data from the Board’s 2002–2004
Carload Waybill Samples. A copy of the
requests may be obtained from the
Office of Economics, Environmental
Analysis, and Administration.
The waybill sample contains
confidential railroad and shipper data;
therefore, if any parties object to these
requests, they should file their
objections with the Director of the
Board’s Office of Economics,
Environmental Analysis, and
Administration within 14 calendar days
of the date of this notice. The rules for
release of waybill data are codified at 49
CFR 1244.9.
Contact: Mac Frampton, (202) 565–
1541.
Vernon A. Williams,
Secretary.
[FR Doc. 05–18568 Filed 9–16–05; 8:45 am]
BILLING CODE 4915–01–P
DEPARTMENT OF TRANSPORTATION
Surface Transportation Board
rights agreement entered into between
BNSF and Union Pacific Railroad
Company (UP), submits this verified
notice for an exemption of the modified
written trackage rights agreement
governing UP’s existing overhead
trackage rights over BNSF’s line of
railroad between MP 365.85 at UP Jct.,
WA, and MP 365.14 at Fish Lake, WA,
approximately 0.70 miles, on BNSF’s
Spokane Subdivision (the Joint
Trackage).1 The modification of trackage
rights relates to UP’s assumption of
maintenance functions for a particular
segment of the Joint Trackage, except for
signal maintenance which will continue
to be the responsibility of BNSF. UP
will continue to have rights to use the
Joint Trackage as provided in the
Agreement.
The transaction was scheduled to be
consummated on September 6, 2005,
and operations under this exemption
were planned to begin on that date.
The purpose of this transaction is to
modify the Agreement to change the
maintenance obligations in order to
promote operating and maintenance
efficiencies and better align the parties’
maintenance obligations relative to
usage.
As a condition to this exemption, any
employees affected by the trackage
rights will be protected by the
conditions imposed in Norfolk and
Western Ry. Co.—Trackage Rights—BN,
354 I.C.C. 605 (1978), as modified in
Mendocino Coast Ry., Inc.—Lease and
Operate, 360 I.C.C. 653 (1980).
This notice is filed under 49 CFR
1180.2(d)(7). If it contains false or
misleading information, the exemption
is void ab initio. Petitions to revoke the
exemption under 49 U.S.C. 10502(d)
may be filed at any time. The filing of
[STB Finance Docket No. 34732]
Union Pacific Railroad Company—
Trackage Rights Exemption—BNSF
Railway Company
BNSF Railway Company (BNSF),
pursuant to a modified written trackage
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1 UP acquired the nonexclusive right to use the
Joint Trackage under an agreement dated January
27, 1972, by and between the Oregon-Washington
Railroad & Navigation Company, and its lessees, UP
and Burlington Northern Inc. (BNSF’s predecessor
in interest), as amended by a supplemental
agreement dated May 6, 1982 (collectively, the
Agreement).
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a petition to revoke will not
automatically stay the transaction.
An original and 10 copies of all
pleadings, referring to STB Finance
Docket No. 34732, must be filed with
the Surface Transportation Board, 1925
K Street, NW., Washington, DC 20423–
0001. In addition, one copy of each
pleading must be served on Sarah W.
Bailiff, BNSF RAILWAY COMPANY,
2500 Lou Menk Drive, P.O. Box 961039,
Fort Worth, TX 76161–0039.
Board decisions and notices are
available on our Web site at https://
www.stb.dot.gov.
Decided: By the Board, David M.
Konschnik, Director, Office of Proceedings.
Vernon A. Williams,
Secretary.
[FR Doc. 05–18413 Filed 9–16–05; 8:45 am]
BILLING CODE 4915–01–P
DEPARTMENT OF THE TREASURY
Submission to OMB for Approval and
Request for Comment for Form 1040
and Schedules A, B, C, C–EZ, D, D–1,
E, EIC, F, H, J, R, and SE, Form 1040A
and Schedules 1, 2, and 3, Form
1040EZ, Form 1040X, and All
Attachments to These Forms
SUMMARY: The Department of the
Treasury has submitted the public
information collections described in this
notice to the Office of Management and
Budget (OMB) for review and approval
under the Paperwork Reduction Act of
1995, Public Law 104–13.
DATES: Written comments should be
received on or before October 19, 2005,
to be assured of consideration.
ADDRESSES: Copies of the submission
may be obtained by contacting the
Internal Revenue Service by e-mail
(Glenn.P.Kirkland@irs.gov) or by calling
(202) 622–3428 (not a toll-free call).
Comments regarding this information
collection should be addressed to OMB
by e-mail
(Alexander_T._Hunt@omb.eop.gov) or
by paper mail to Desk Officer for the
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Department of the Treasury, Office of
Information and Regulatory Affairs,
Office of Management and Budget, New
Executive Office Building, Washington,
DC 20503 and to the Treasury
Department by e-mail
(Michael.Robinson@do.treas.gov) or by
paper mail to Clearance Officer,
Department of the Treasury, Room
11000, 1750 Pennsylvania Avenue,
NW., Washington, DC 20220.
The
Department of the Treasury and the
Internal Revenue Service, as part of our
continuing efforts to reduce paperwork
and respondent burden, invite the
general public and other Federal
agencies to take this opportunity to
comment on proposed and continuing
information collections, as required by
the Paperwork Reduction Act of 1995
(PRA), Public Law 104–13 (44 U.S.C.
3506(c)(2)(A)). This notice requests
comments on all forms used by
individual taxpayers: Form 1040, U.S.
Individual Income Tax Return, and
Schedules A, B, C, C–EZ, D, D–1, E, EIC,
F, H, J, R, and SE; Form 1040A and
Schedules 1, 2, and 3; Form 1040EZ;
Form 1040X; and all attachments to
these forms (see the Appendix to this
notice). With this notice, the IRS is
again announcing significant changes to
(1) the manner in which tax forms used
by individual taxpayers will be
approved under the PRA and (2) its
method of estimating the paperwork
burden imposed on individual
taxpayers.
SUPPLEMENTARY INFORMATION:
Change in PRA Approval of Forms
Used by Individual Taxpayers
Under the PRA, OMB assigns a
control number to each ‘‘collection of
information’’ that it reviews and
approves for use by an agency. A single
information collection may consist of
one or more forms, recordkeeping
requirements, and/or third-party
disclosure requirements. Under the PRA
and OMB regulations, agencies have the
discretion to seek separate OMB
approvals for individual forms,
recordkeeping requirements, and thirdparty reporting requirements or to
combine any number of forms,
recordkeeping requirements, and/or
third-party disclosure requirements
(usually related in subject matter) under
one OMB Control Number. Agency
decisions on whether to group
individual requirements under a single
OMB Control Number or to disaggregate
them and request separate OMB Control
Numbers are based largely on
considerations of administrative
practicality.
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The PRA also requires agencies to
estimate the burden for each collection
of information. Accordingly, each OMB
Control Number has an associated
burden estimate. The burden estimates
for each control number are displayed
in (1) the PRA notices that accompany
collections of information, (2) Federal
Register notices such as this one, and
(3) in OMB’s database of approved
information collections. If more than
one form, recordkeeping requirement,
and/or third-party disclosure
requirement is approved under a single
control number, then the burden
estimate for that control number reflects
the burden associated with all of the
approved forms, recordkeeping
requirements, and/or third-party
disclosure requirements.
As described below under the heading
‘‘New Burden Model,’’ the IRS’ new
Individual Taxpayer Burden Model
(ITBM) estimates of taxpayer burden are
based on taxpayer characteristics and
activities, taking into account, among
other things, the forms and schedules
generally used by those groups of
individual taxpayers and the
recordkeeping and other activities
needed to complete those forms. The
ITBM represents the first phase of a
long-term effort to improve the ability of
IRS to measure the burden imposed on
various groups of taxpayers by the
Federal tax system. While the new
methodology provides a more accurate
and comprehensive description of
individual taxpayer burden, it does not
estimate burden on a form-by-form
basis, as has been done under the
previous methodology. When the prior
model was developed in the mid-1980s,
almost all tax returns were prepared
manually, either by the taxpayer or a
paid provider. In this context, it was
determined that estimating burden on a
form-by-form basis was an appropriate
methodology. Today, about 85 percent
of all individual tax returns are
prepared utilizing computer software
(either by the taxpayer or a paid
provider), and about 15 percent are
prepared manually. In this environment,
in which many taxpayers’ activities are
no longer as directly associated with
particular forms, estimating burden on a
form-by-form basis is not an appropriate
measurement of taxpayer burden. The
new model, which takes into account
broader and more comprehensive
taxpayer characteristics and activities,
provides a much more accurate and
useful estimate of taxpayer burden.
Currently, there are 195 forms used by
individual taxpayers. These include
Forms 1040, 1040A, 1040 EZ, and their
schedules and all the forms individual
taxpayers attach to their tax returns (see
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54975
the Appendix to this notice). For most
of these forms, IRS has in the past
obtained separate OMB approvals under
unique OMB Control Numbers and
separate burden estimates.
Since the ITBM does not estimate
burden on a form-by-form basis, IRS is
no longer able to provide burden
estimates for each tax form used by
individuals. The ITBM estimates the
aggregate burden imposed on individual
taxpayers, based upon their tax-related
characteristics and activities. IRS
therefore will seek OMB approval of all
195 individual tax forms as a single
‘‘collection of information.’’ The
aggregate burden of these tax forms will
be accounted for under OMB Control
Number 1545–0074, which is currently
assigned to Form 1040 and its
schedules. OMB Control Number 1545–
0074 will be displayed on all individual
tax forms and other information
collections.
As a result of this change, burden
estimates for individual taxpayers will
now be displayed differently in PRA
Notices on tax forms and other
information collections, and in Federal
Register notices. This new way of
displaying burden is presented below
under the heading ‘‘PRA Submission to
OMB.’’ Since a number of forms used by
individual taxpayers are also used by
corporations, partnerships, and other
kinds of taxpayers, there will be a
transition period during which IRS will
report different burden estimates for
individual taxpayers and for other
taxpayers using the same forms. For
those forms used by both individual and
other taxpayers, IRS will display two
OMB Control Numbers (1545–0074 and
the OMB Control Numbers currently
assigned to these forms) and provide
two burden estimates. The burden
estimates for individual taxpayers will
be reported and accounted for as
described in this notice. The burden
estimates for other users of these forms
will be reported under the existing
methodology, which is based on form
length and complexity.1
New Burden Model
Data from the new ITBM revises the
estimates of the levels of burden
experienced by individual taxpayers
when complying with the Federal tax
laws. It replaces the earlier burden
measurement developed in the mid1980s. Since that time, improved
technology and modeling sophistication
have enabled the IRS to improve the
1 As IRS continues to develop the new burden
model, the new method of estimating burden will
be expanded to cover other groups of taxpayers
(corporations, partnerships, tax-exempt entities,
etc.).
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burden estimates. The new model
provides taxpayers and the IRS with a
more comprehensive understanding of
the current levels of taxpayer burden. It
reflects major changes over the past two
decades in the way taxpayers prepare
and file their returns. The new ITBM
also represents a substantial step
forward in the IRS’ ability to assess
likely impacts of administrative and
legislative changes on individual
taxpayers.
The ITBM’s approach to measuring
burden focuses on the characteristics
and activities of individual taxpayers
rather than the forms they use. Key
determinants of taxpayer burden in the
model are the way the taxpayer prepares
the return (e.g. with software or paid
preparer) and the taxpayer’s activities,
such as recordkeeping and tax planning.
In contrast, the previous estimates
primarily focused on the length and
complexity of each tax form. The
changes between the old and new
burden estimates are due to the
improved ability of the new
methodology to measure burden and the
expanded scope of what is measured.
These changes create a one-time shift in
the estimate of burden levels that
reflects the better measurement of the
new model. The differences in estimates
between the models do not reflect any
change in the actual burden experienced
by taxpayers. Comparisons should not
be made between these and the earlier
published estimates, because the models
measure burden in different ways.
Methodology
Burden is defined as the time and outof-pocket costs incurred by taxpayers to
comply with the Federal tax system. For
the first time, the time expended and
the out-of-pocket costs are estimated
separately. The new methodology
distinguishes among preparation
methods, taxpayer activities, types of
individual taxpayer, filing methods, and
income levels. Indicators of complexity
in tax laws as reflected in tax forms and
instructions are incorporated in the
model. The new model follows IRS’
classification of taxpayer types:
individual taxpayers are taxpayers who
file any type of Form 1040. ‘‘SelfEmployed’’ taxpayers are individual
taxpayers who file a Form 1040 and a
Schedule C, C–EZ, E, or F, or Form
2106. All other individual taxpayers
using a Form 1040 are ‘‘Wage and
Investment’’ taxpayers.
The taxpayer’s choice of preparation
method is identified as a major factor
influencing burden levels. The
preparation methods are:
• Self-prepared without software
• Self-prepared with software
• Used a paid tax preparer
The separate types of taxpayer
activities measured in the model are:
• Recordkeeping
• Form completion
• Form submission (electronic and
paper)
• Tax planning
• Use of services (IRS and paid
professional)
• Gathering tax materials
Taxpayer Burden Estimates
Tables 1, 2, and 3 show the burden
model estimates. In tax year 2003 the
burden of all individual taxpayers filing
Forms 1040, 1040A or 1040EZ averaged
about 23 hours per return filed, or a
total of more than 3 billion hours.
Similarly, the average out-of-pocket
taxpayer costs were estimated to be
$179 per return filed or a total of $23.4
billion. Including associated forms and
schedules, taxpayers filing Form 1040
had an average burden of about 30
hours, taxpayers filing Form 1040A
averaged about 9 hours, and those filing
1040 EZ averaged about 7 hours.
The data shown are the best estimates
from tax returns filed for 2003 currently
available as of June 27, 2005. The
estimates are subject to change as new
forms and data become available.
Estimates for combinations of major
forms and schedules commonly used
will be available and the most up-todate estimates and supplementary
information can be found on the IRS
Web site: https://www.irs.gov.
PRA Submission to OMB
Title: U.S. Individual Income Tax
Return.
OMB Number: 1545–0074.
Type of Review: Extension; Revision;
New Collection.
Form Numbers: Form 1040 and
Schedules A, B, C, C–EZ, D, D–1, E, EIC,
F, H, J, R, and SE; Form 1040A and
Schedules 1, 2 and 3; Form 1040EZ;
Form 1040X; and all attachments to
these forms (see the Appendix to this
notice).
Abstract: These forms are used by
individuals to report their income tax
liability. The data is used to verify that
the items reported on the forms are
correct, and also for general statistics
use.
Current Actions: Changes are being
made to the forms and the method of
burden computation; several new forms
are included in the submission.
Type of Review: Extension or revision
of currently approved collections; new
collections.
Affected Public: Individuals or
households.
Estimated Number of Respondents:
130,200,000.
Total Estimated Time: 3.0 billion
hours.
Estimated Average Time Per
Respondent: 23.3 hours.
Total Estimated Out-of-Pocket Costs:
$23.4 billion.
Estimated Average Out-of-Pocket Cost
Per Respondent: $179.
TABLE 1.—TAXPAYER BURDEN FOR INDIVIDUAL TAXPAYERS WHO FILED FORM 1040, BY PREPARATION METHOD
Average burden
Number
of returns
(millions)
Major form filed or type of taxpayer
Average for all preparation methods
Hours
All Taxpayers Filing Form 1040,
1040A and 1040EZ ..................
Major Form Filed:
Taxpayers Filing Form 1040 (and
associated forms) .....................
Taxpayers Filing Form 1040A
(and associated forms) .............
Taxpayers Filing Form 1040EZ ...
Type of Taxpayer*:
Wage and Investment ...........
VerDate Aug<31>2005
15:48 Sep 16, 2005
Costs
Self-prepared without
tax software
Hours
Costs
Self-prepared with tax
software
Hours
Costs
Prepared by paid
professional
Hours
Costs
130.2
23.3
$179
16.4
$17
27.9
$44
22.9
$268
88.2
30.5
242
26.9
21
36.6
52
28.7
338
23.3
18.7
9.1
7.2
62
29
10.8
7.0
29
................
11.5
110.1
44
9
7.4
5.5
82
60
94.6
11.8
93
11.5
14
17.8
35
9.0
142
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TABLE 1.—TAXPAYER BURDEN FOR INDIVIDUAL TAXPAYERS WHO FILED FORM 1040, BY PREPARATION METHOD—
Continued
Average burden
Number
of returns
(millions)
Major form filed or type of taxpayer
Average for all preparation methods
Hours
Self-Employed .......................
35.6
Costs
53.9
410
Self-prepared without
tax software
Hours
Self-prepared with tax
software
Costs
48.5
Hours
31
Costs
68.4
Prepared by paid
professional
Hours
81
Costs
53.9
522
Note: Detail may not add to total due to rounding.
* You are a ‘‘Wage and Investment’’ taxpayer (as defined by IRS) if you did not file a Schedule C, Schedule C–EZ, Schedule E, Schedule F, or
Form 2106. If you filed a Schedule C, Schedule C–EZ, E, or F, or Form 2106, you are a ‘‘Self-Employed’’ taxpayer.
TABLE 2.—TAXPAYER BURDEN FOR TAXPAYERS WHO FILED FORM 1040, BY PREPARATION METHOD AND COMBINATION
OF FORMS FILED
Average burden
Type of taxpayer * and
common combination of
forms filed
Average for all preparation
methods
Hours
Costs
Self-prepared without tax
software
Hours
Costs
Self-prepared with tax
software
Hours
Prepared by paid
professional
Costs
Hours
Costs
Common Filing Combinations of Wage & Investment Taxpayers
Wage and Investment
Taxpayers .....................
Form 1040 and other
forms and schedules,
but not Schedules A
and D ............................
Form 1040 and Schedule
A and other forms and
schedules, but not
Schedule D ...................
Form 1040 and Schedule
D and other forms and
schedules, but not
Schedule A ...................
Form 1040 and Schedules
A and D and other
forms and schedules ....
11.8
$93
11.5
$14
17.8
$35
9.0
$142
9.2
88
12.2
17
15.8
34
6.6
118
16.3
126
19.2
17
22.6
41
11.9
198
17.6
159
22.5
14
27.3
48
12.9
223
24.6
239
32.8
13
35.4
44
18.1
365
Common Filing Combinations of Self -Employed Taxpayers
Self-Employed Taxpayers
Form 1040 and Schedule
C and other forms and
schedules, but not
Schedules E or F or
Form 2106 ....................
Form 1040 and Schedule
E and other forms and
schedules, but not
Schedules C or F or
Form 2106 ....................
Form 1040 and Schedule
F and other forms and
schedules, but not
Schedules C or E or
Form 2106 ....................
Form 1040 and Form
2106 and other forms
and schedules but not
Schedules C, E, or F ....
Form 1040 and forms and
schedules including
more than one of the
SE forms (Schedules C,
E, or F or Form 2106) ..
53.9
410
48.5
31
68.4
81
53.9
522
59.4
245
51.4
24
74.6
63
56.1
323
44.7
591
37.5
43
57.7
100
42.8
717
34.8
238
38.1
37
49.7
81
34.8
238
55.4
242
42.0
32
62.5
80
55.8
283
69.4
618
72.0
40
88.3
99
65.7
746
You are a ‘‘Wage and Investment’’ taxpayer (as defined by IRS) if you did not file a Schedule C, Schedule C–EZ, Schedule E, Schedule F,
or Form 2106. If you filed a Schedule C, Schedule C–EZ, E, or F, or Form 2106, you are a ‘‘Self-Employed’’ taxpayer.
*
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TABLE 3.—TAXPAYER BURDEN FOR TAXPAYERS WHO FILED FORM 1040, BY ACTIVITY
Average time burden of taxpayer activities
(hours per return)
Percent of
returns files
Form or schedule
Recordkeeping
Total time
All Taxpayers ...........................................
Form 1040 ........................................
Form 1040A ......................................
Form 1040EZ ....................................
Type of Taxpayer * ...................................
Wage and Investment .......................
Self-Employed ...................................
100
68
18
14
100
73
27
Tax planning
Form
completion
All other
activities
Average
cost per
return
23.3
30.5
9.1
7.2
14.1
19.1
4.3
2.5
3.2
4.2
1.1
1.5
3.2
3.8
1.9
2.1
2.8
3.5
1.8
1.2
$179
242
63
29
11.8
53.9
5.0
38.1
2.3
5.8
2.7
4.4
1.8
1.2
93
410
Note: Detail may not add to total due to rounding.
* You are a ‘‘Wage and Investment’’ taxpayer (as defined by IRS) if you did not file a Schedule C, Schedule C–EZ, Schedule E, Schedule F, or
Form 2106. If you filed a Schedule C, Schedule C–EZ, E, or F, or Form 2106, you are a ‘‘Self-Employed taxpayer.’’
An agency may not conduct or
sponsor, and a person is not required to
respond to, a collection of information
unless the collection of information
displays a valid OMB Control Number.
Books or records relating to a
collection of information must be
retained as long as their contents may
become material in the administration
of any internal revenue law. Generally,
tax returns and tax return information
are confidential, as required by 26
U.S.C. 6103.
Request for Comments
Comments should be submitted to
OMB and the Treasury Department as
indicated above. Comments are invited
on: (a) Whether the collection of
information is necessary for the proper
performance of the functions of the
agency, including whether the
information will have practical utility;
(b) the accuracy of the agency’s estimate
of the burden of the collection of
information; (c) ways to enhance the
quality, utility, and clarity of the
information to be collected; (d) ways to
minimize the burden of the collection of
information on respondents, including
through the use of automated collection
techniques or other forms of information
technology; and (e) estimates of capital
or start-up costs and costs of operation,
maintenance, and purchase of services
to provide information. All comments
will become a matter of public record.
Dated: September 13, 2005.
Michael A. Robinson,
Treasury Department Clearance Officer.
APPENDIX
OMB
Form
Title
U.S. Individual Income Tax Return.
U.S. Individual Income Tax Return.
Income Tax Return for Single and Joint Filers With No Dependents.
Amended U.S. Individual Income Tax Return.
U.S. Nonresident Alien Income Tax Return.
U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents.
Return by a U.S.Transferor of Property to a Foreign Corporation.
Application To Use LIFO Inventory Method.
Application to Adopt, Change, or Retain a Tax Year.
Notice to Shareholder of Undistributed Long-Term Capital Gains.
Application for Change in Accounting Method.
Investment Credit.
Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign
Gifts.
General Business Credit.
Recapture of Investment Credit.
Depreciation and Amortization.
Sales of Business Property.
Information Return of U.S. Persons With Respect To Certain Foreign Corporations.
International Boycott Report.
Work Opportunity Credit.
Credit for Alcohol Used as Fuel.
Credit for Increasing Research Activities.
Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR).
Investor Reporting of Tax Shelter Registration Number.
Low-Income Housing Credit.
Asset Acquisition Statement.
Annual Statement.
Recapture of Low-Income Housing Credit.
Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing
Fund.
Interest Computation Under the Look-Back Method for Completed Long-Term Contracts.
Orphan Drug Credit.
Disabled Access Credit.
Enhanced Oil Recovery Credit.
Renewable Electricity and Refined Coal Production Credit.
0074
0085
0675
0091
0089
1468
0026
0042
0134
0145
0152
0155
0159
.............................
.............................
.............................
.............................
.............................
.............................
.............................
.............................
.............................
.............................
.............................
.............................
.............................
1040 ............................
1040 A .........................
1040 EZ ......................
1040X ..........................
1040NR .......................
1040 NR–EZ ...............
926 ..............................
970 ..............................
1128 ............................
2439 ............................
3115 ............................
3468 ............................
3520 ............................
0895
0166
0172
0184
0704
0216
0219
0231
0619
0790
0881
0984
1021
0988
1035
1002
.............................
.............................
.............................
.............................
.............................
.............................
.............................
.............................
.............................
.............................
.............................
.............................
.............................
.............................
.............................
.............................
3800
4255
4562
4797
5471
5713
5884
6478
6765
8082
8271
8586
8594
8609
8611
8621
............................
............................
............................
............................
............................
............................
............................
............................
............................
............................
............................
............................
............................
SCH A ................
............................
............................
1031
1505
1205
1282
1362
.............................
.............................
.............................
.............................
.............................
8697
8820
8826
8830
8835
............................
............................
............................
............................
............................
VerDate Aug<31>2005
15:48 Sep 16, 2005
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Sfmt 4703
E:\FR\FM\19SEN1.SGM
19SEN1
Federal Register / Vol. 70, No. 180 / Monday, September 19, 2005 / Notices
54979
APPENDIX—Continued
OMB
Form
Title
1444
1417
1414
1416
1910
1606
1569
1924
1668
1622
.............................
.............................
.............................
.............................
.............................
.............................
.............................
.............................
.............................
.............................
8844
8845
8846
8847
8858
8860
8861
8864
8865
8866
1722
1804
1810
1809
1800
1914
NEW
NEW
0007
0043
0704
0704
.............................
.............................
.............................
.............................
.............................
.............................
.............................
.............................
.............................
.............................
.............................
.............................
8873 ............................
8874 ............................
8881 ............................
8882 ............................
8886 ............................
8896 ............................
8900 ............................
8903 ............................
T (Timber) ...................
972 ..............................
5471 SCH J ................
5471 SCH M ...............
0704 .............................
5471 SCH N ................
0704 .............................
5471 SCH O ...............
0216
0216
0216
NEW
5713
5713
5713
8621
.............................
.............................
.............................
.............................
............................
............................
............................
............................
............................
............................
............................
............................
............................
............................
SCH A ................
SCH B ................
SCH C ................
A .........................
1029 .............................
1516 .............................
1395 .............................
8693 ............................
8832 ............................
8838 ............................
1910 .............................
8858 SCH M ...............
1668
1668
1668
0074
0074
0074
0074
0074
0074
0074
0074
0074
0074
0074
0074
0074
0121
0073
1441
0139
0071
0140
0140
0070
0068
1326
0067
0062
0059
0173
0177
0187
0191
8865
8865
8865
1040
1040
1040
1040
1040
1040
1040
1040
1040
1040
1040
1040
1040
1116
1310
2106
2106
2120
2210
2210
2350
2441
2555
2555
3903
4137
4563
4684
4835
4952
.............................
.............................
.............................
.............................
.............................
.............................
.............................
.............................
.............................
.............................
.............................
.............................
.............................
.............................
.............................
.............................
.............................
.............................
.............................
.............................
.............................
.............................
.............................
.............................
.............................
.............................
.............................
.............................
.............................
.............................
.............................
.............................
.............................
VerDate Aug<31>2005
15:48 Sep 16, 2005
SCH K–1 ............
SCH O ...............
SCH P ................
SCH A ................
SCH B ................
SCH C ................
SCH C–EZ .........
SCH D ................
SCH D–1 ............
SCH E ................
SCH EIC ............
SCH F ................
SCH H ................
SCH J ................
SCH R ................
SCH SE .............
............................
............................
EZ ......................
............................
............................
F .........................
............................
............................
............................
EZ ......................
............................
............................
............................
............................
............................
............................
............................
Jkt 205001
PO 00000
Empowerment Zone and Renewal Community Employment Credit.
Indian Employment Credit.
Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips.
Credit for Contributions to Selected Community Development Corporations.
Information Return of U.S. Persons With Respect to Foreign Disregarded Entities.
Qualified Zone Academy Bond Credit.
Welfare-to-Work Credit.
Biodiesel Fuels Credit.
Return of U.S. Persons With Respect To Certain Foreign Partnerships.
Interest Computation Under the Look-Back Method for Property Depreciated Under the Income Forecast Method.
Extraterritorial Income Exclusion.
New Markets Credit.
Credit for Small Employer Pension Plan Startup Costs.
Credit for Employer-Provided Childcare Facilities and Services.
Reportable Transaction Disclosure Statement.
Low Sulfur Diesel Fuel Production Credit.
Qualified Railroad Track Maintenance Credit.
Domestic Production Activities Deduction.
Forest Activities Schedules.
Consent of Shareholder To Include Specific Amount in Gross Income.
Accumulated Earnings and Profits (E&P) of Controlled Foreign Corporation.
Transactions Between Controlled Foreign Corporation and Shareholders or Other Related
Persons.
Return of Officers, Directors, and 10%-or-More Shareholders of a Foreign Person Holding
Company.
Organization or Reorganization of Foreign Corporation, and Acquisitions and Dispositions of
Its Stock.
International Boycott Factor (Section 999(c)(1)).
Specifically Attributable Taxes and Income (Section 999(c)(2)).
Tax Effect of the International Boycott Provisions.
Return by a Shareholder Making Certain Late Elections to End Treatment as a Passive Foreign Investment Company.
Low-Income Housing Credit Disposition Bond.
Entity Classification Election.
Consent To Extend the Time To Assess Tax Under Section 367—Gain Recognition Statement.
Transactions Between Controlled Foreign Disregarded Entity and Filer or Other Related Entities.
Partner’s Share of Income, Credits, Deductions, etc.
Transfer of Property to a Foreign Partnership.
Acquisitions, Dispositions, and Changes of Interests in a Foreign Partnership.
Itemized Deductions.
Interest and Ordinary Dividends.
Profit or Loss From Business.
Net Profit From Business.
Capital Gains and Losses.
Continuation Sheet for Schedule D.
Supplemental Income and Loss.
Earned Income Credit.
Profit or Loss From Farming.
Household Employment Taxes.
Income Averaging for Farmers and Fishermen.
Credit for the Elderly or the Disabled.
Self-Employment Tax.
Foreign Tax Credit.
Statement of Person Claiming Refund Due a Deceased Taxpayer.
Unreimbursed Employee Business Expenses.
Employee Business Expenses.
Multiple Support Declaration.
Underpayment of Estimated Tax by Farmers and Fishermen.
Underpayment of Estimated Tax by Individuals, Estates, and Trusts.
Application for Extension of Time To File U.S. Income Tax Return.
Child and Dependent Care Expenses.
Foreign Earned Income Exclusion.
Foreign Earned Income.
Moving Expenses.
Social Security and Medicare Tax on Unreported Tip Income.
Exclusion of Income for Bona Fide Residents of American Samoa.
Casualties and Thefts.
Farm Rental Income and Expenses.
Investment Interest Expense Deduction.
Frm 00088
Fmt 4703
Sfmt 4703
E:\FR\FM\19SEN1.SGM
19SEN1
54980
Federal Register / Vol. 70, No. 180 / Monday, September 19, 2005 / Notices
APPENDIX—Continued
OMB
Form
Title
0193 .............................
0803 .............................
4972 ............................
5074 ............................
0203
0712
0227
0228
0644
0889
0889
0908
0915
1210
0930
1034
1008
1007
0998
1032
1073
1620
1128
1173
1190
1288
1266
1374
1829
1552
1410
1411
1561
1567
1584
1619
1618
1805
1807
1911
1928
NEW
0666
.............................
.............................
.............................
.............................
.............................
.............................
.............................
.............................
.............................
.............................
.............................
.............................
.............................
.............................
.............................
.............................
.............................
.............................
.............................
.............................
.............................
.............................
.............................
.............................
.............................
.............................
.............................
.............................
.............................
.............................
.............................
.............................
.............................
.............................
.............................
.............................
.............................
.............................
.............................
5329 ............................
6198 ............................
6251 ............................
6252 ............................
6781 ............................
8275 R ........................
8275 ............................
8283 ............................
8332 ............................
8379 ............................
8396 ............................
8582 CR ......................
8582 ............................
8606 ............................
8615 ............................
8689 ............................
8801 ............................
8812 ............................
8814 ............................
8815 ............................
8824 ............................
8828 ............................
8829 ............................
8834 ............................
8836 ............................
8839 ............................
8840 ............................
8843 ............................
8853 ............................
8854 ............................
8859 ............................
8862 ............................
8863 ............................
8880 ............................
8885 ............................
8889 ............................
8891 ............................
8898 ............................
673 ..............................
0054
0085
0085
0085
0087
0087
0087
0087
0087
0074
0074
0074
0098
0065
0065
0168
.............................
.............................
.............................
.............................
.............................
.............................
.............................
.............................
.............................
.............................
.............................
.............................
.............................
.............................
.............................
.............................
1000
1040
1040
1040
1040
1040
1040
1040
1040
1040
1040
1040
1045
4070
4070
4361
Tax on Lump-Sum Distributions.
Allocation of Individual Income Tax To Guam or the Commonwealth of the Northern Mariana
Islands (CNMI).
Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts.
At-Risk Limitations.
Alternative Minimum Tax—Individuals.
Installment Sale Income.
Gains and Losses From Section 1256 Contracts and Straddles.
Regulation Disclosure Statement.
Disclosure Statement.
Noncash Charitable Contributions.
Release of Claim to Exemption for Child of Divorced or Separated Parents.
Injured Spouse Claim and Allocation.
Mortgage Interest Credit.
Passive Activity Credit Limitations.
Passive Activity Loss Limitations.
Nondeductible IRAs.
Tax for Children Under Age 14 With Investment Income of More Than $1,600.
Allocation of Individual Income Tax To the Virgin Islands.
Credit for Prior Year Minimum Tax—Individuals, Estates, and Trusts.
Additional Child Tax Credit.
Parents’ Election To Report Child’s Interest and Dividends.
Exclusion of Interest From Series EE and I U.S. Savings Bonds Issued After 1989.
Like-Kind Exchanges.
Recapture of Federal Mortgage Subsidy.
Expenses for Business Use of Your Home.
Qualified Electric Vehicle Credit.
Qualifying Children Residency Statement
Qualified Adoption Expenses.
Closer Connection Exception Statement for Aliens.
Statement for Exempt Individuals and Individuals With a Medical Condition.
Archer MSAs and Long-Term Care Insurance Contracts.
Initial and Annual Expatriation Information Statement.
District of Columbia First-Time Homebuyer Credit.
Information to Claim Earned Income Credit After Disallowance.
Education Credits.
Credit for Qualified Retirement Savings Contributions.
Health Coverage Tax Credit.
Health Savings Accounts (HSAs).
U.S. Information Return for Beneficiaries of Certain Canadian Registered Retirement Plans.
Statement for Individuals Who Begin or End Bona Fide Residence in a U.S. Possesion.
Statement for Claiming Exemption From Withholding on Foreign Earned Income Eligible for
the Exclusion(s).
Ownership Certificate.
Interest and Ordinary Dividends for Form 1040A Filers.
Child and Dependent Care Expenses for Form 1040A Filers.
Credit for the Elderly or the Disabled+F66 for Form 1040A Filers.
Estimated Tax for Individuals.
Estimated Tax for Individuals (Optical Character Recognition Without Form 1040V).
Payment Voucher.
Estimated Tax for Individuals.
Estimated Tax for Individuals (Optical Character Recognition With Form 1040V).
Payment Voucher.
Payment Voucher.
Payment Voucher.
Application for Tentative Refund.
Employee’s Daily Record of Tips.
Employee’s Report of Tips to Employer.
Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders, and Christian Science Practitioners.
Application for Automatic Extension of Time To File Individual U.S. Income Tax Return.
Election To Postpone Determination as To Whether the Presumption Applies That an Activity
Is Engaged in for Profit.
U.S. Individual Income Tax Declaration for an IRS e-file Online Return.
U.S. Individual Income Tax Declaration for an IRS e-file Return.
Optional Form To Record Redemption of Series EE and I U.S. Savings Bonds Issued After
1989.
Change of Address.
Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b).
Third Party Affidavit.
Third Party Affidavit.
IRS e-file Signature Authorization for Application for Extension of Time to File.
............................
A–SCH 1 ............
A–SCH 2 ............
A–SCH 3 ............
ES–E ..................
ES–OCR ............
ES–OCR–V ........
ES–OTC .............
ES/VOCR ...........
V .........................
V–OCR ...............
V–OCR–ES ........
............................
A .........................
............................
............................
0188 .............................
0195 .............................
4868 ............................
5213 ............................
1397 .............................
0936 .............................
1151 .............................
8453 OL ......................
8453 ............................
8818 ............................
1163
1354
1829
1829
1755
8822
8833
8836
8836
8878
.............................
.............................
.............................
.............................
.............................
VerDate Aug<31>2005
15:48 Sep 16, 2005
............................
............................
SCH A ................
SCH B ................
............................
Jkt 205001
PO 00000
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Fmt 4703
Sfmt 4703
E:\FR\FM\19SEN1.SGM
19SEN1
Federal Register / Vol. 70, No. 180 / Monday, September 19, 2005 / Notices
54981
APPENDIX—Continued
OMB
Form
Title
IRS e-file Signature Authorization.
Information on Qualifying Children Who Are Not Dependents (For Child Tax Credit Only).
Installment Agreement Request.
Application for Taxpayer Identification Number for Pending U.S. Adoptions.
Application for IRS Individual Taxpayer Identification Number.
Reduction of Tax Attributes Due To Discharge of Indebtedness (and Section 1082 Basis Adjustment.
Credit for Federal Tax Paid On Fuels.
Tax on Accumulation Distribution of Trusts.
Power of Attorney and Declaration of Representative.
Application for Exemption From Social Security and Medicare Taxes and Waiver of Benefits.
Substitute for Form W–2 or Form 1099–R.
Statement by Person(s) Receiving Gambling Winnings.
Tax Information Authorization.
Comprobante de Residencia para los Hijos(as) Calificados(as).
Declaracion Jurada del Tercero A.
Declaracion Jurada del Tercero B.
Autorizacion de firma para presentar por medio del IRS e-file—Solicitud de prorroga del
plazo.
Autorizacion de firma para presentar por medio del IRS e-file.
Peticion para un Plan de Pagos a Plazos.
Application for Employer Identification Number.
Determination of Employee Work Status for Purposes of Federal Employment Taxes and Income Tax Withholding.
Withholding Certificate for Pension or Annuity Payments.
Request for Federal Income Tax Withholding From Sick Pay.
Certificado de descuentos del(la) empleado(a) para la retencion.
Voluntary Withholding Request.
Employee’s Withholding Allowance Certificate.
Certificado del pago por adelantado del Credito por Ingreso del Trabajo.
Earned Income Credit Advance Payment Certificate.
Solicitud de Numero de Identicacion Personal del Contribuyente el Servicio de Impuestos
Internos.
1758
NEW
1350
1547
1483
0046
.............................
.............................
.............................
.............................
.............................
.............................
8879 ............................
8901 ............................
9465 ............................
W–7 A .........................
W–7 .............................
982 ..............................
0162
0192
0150
0064
0458
0239
1165
1829
1829
1829
1755
.............................
.............................
.............................
.............................
.............................
.............................
.............................
.............................
.............................
.............................
.............................
4136
4970
2848
4029
4852
5754
8821
8836
8836
8836
8878
1758
1350
0003
0004
.............................
.............................
.............................
.............................
8879 SP ......................
9465 SP ......................
SS–4 ...........................
SS–8 ...........................
0415
0717
0010
1501
0010
1342
1342
1483
.............................
.............................
.............................
.............................
.............................
.............................
.............................
.............................
W–4P ..........................
W–4S ..........................
W–4 SP .......................
W–4 V .........................
W–4 .............................
W–5 SP .......................
W–5 .............................
W–7 SP .......................
............................
............................
............................
............................
............................
............................
............................
SP ......................
SP–SCH A .........
SP–SCH B .........
SP ......................
[FR Doc. 05–18505 Filed 9–16–05; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Departmental Offices Open Meeting of
the Financial Literacy and Education
Commission
Treasury Department.
Notice of open meeting.
AGENCY:
ACTION:
15:48 Sep 16, 2005
Jkt 205001
The
Financial Literacy and Education
Improvement Act, which is Title V of
the Fair and Accurate Credit
Transactions Act of 2003 (the ‘‘FACT
Act’’) (Public Law 108–159), established
the Financial Literacy and Education
Commission (the ‘‘Commission’’) to
improve financial literacy and
education of persons in the United
States. The Commission is composed of
the Secretary of the Treasury and the
head of the Office of the Comptroller of
the Currency; the Office of Thrift
Supervision; the Federal Reserve; the
Federal Deposit Insurance Corporation;
the National Credit Union
Administration; the Securities and
Exchange Commission; the Departments
of Education, Agriculture, Defense,
Health, and Human Services, Housing
and Urban Development, Labor, and
SUPPLEMENTARY INFORMATION:
SUMMARY: This notice announces the
meeting of the Financial Literacy and
Education Commission, established by
the Financial Literacy and Education
Improvement Act (Title V of the Fair
and Accurate Credit Transactions Act of
2003).
DATES: The sixth meeting of the
Financial Literacy and Education
Commission will be held on Tuesday,
September 20, 2005, beginning at 8 a.m.
ADDRESSES: The Financial Literacy and
Education Commission meeting will be
held at the American Institute of
Architects, located at 1735 New York
Ave., Washington, DC. Attendees are
not required to RSVP.
FOR FURTHER INFORMATION CONTACT: For
additional information, contact Tom
Kurek by e-mail at:
VerDate Aug<31>2005
Thomas.kurek@do.treas.gov or by
telephone at (202) 622–5770 (not a toll
free number). Additional information
regarding the Financial Literacy and
Education Commission and the
Department of the Treasury’s Office of
Financial Education may be obtained
through the Office of Financial
Education’s Web site at: https://
www.treas.gov/financialeducation.
PO 00000
Frm 00090
Fmt 4703
Sfmt 4703
Veterans Affairs; the Federal Trade
Commission; the General Services
Administration; the Small Business
Administration; the Social Security
Administration; the Commodity Futures
Trading Commission; and the Office of
Personnel Management. The
Commission is required to hold
meetings that are open to the public
every four months, with its first meeting
occurring within 60 days of the
enactment of the FACT Act. The FACT
Act was enacted on December 4, 2003.
The sixth meeting of the Commission,
which will be open to the public, will
be held at the American Institute of
Architects, located at 1735 New York
Ave., NW., Washington, DC. The room
will accommodate 80 members of the
public. Seating is available on a firstcome basis. Participation in the
discussion at the meeting will be
limited to Commission members, their
staffs, and special guest presenters.
Dated: September 20, 2005.
Dan Iannicola, Jr.,
Deputy Assistant Secretary for Financial
Education.
[FR Doc. 05–18507 Filed 9–16–05; 8:45 am]
BILLING CODE 4811–33–M
E:\FR\FM\19SEN1.SGM
19SEN1
]]>Agencies
[Federal Register Volume 70, Number 180 (Monday, September 19, 2005)]
[Notices]
[Pages 54974-54981]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 05-18505]
=======================================================================
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Submission to OMB for Approval and Request for Comment for Form
1040 and Schedules A, B, C, C-EZ, D, D-1, E, EIC, F, H, J, R, and SE,
Form 1040A and Schedules 1, 2, and 3, Form 1040EZ, Form 1040X, and All
Attachments to These Forms
SUMMARY: The Department of the Treasury has submitted the public
information collections described in this notice to the Office of
Management and Budget (OMB) for review and approval under the Paperwork
Reduction Act of 1995, Public Law 104-13.
DATES: Written comments should be received on or before October 19,
2005, to be assured of consideration.
ADDRESSES: Copies of the submission may be obtained by contacting the
Internal Revenue Service by e-mail (Glenn.P.Kirkland@irs.gov) or by
calling (202) 622-3428 (not a toll-free call).
Comments regarding this information collection should be addressed
to OMB by e-mail (Alexander--T.--Hunt@omb.eop.gov) or by paper mail to
Desk Officer for the
[[Page 54975]]
Department of the Treasury, Office of Information and Regulatory
Affairs, Office of Management and Budget, New Executive Office
Building, Washington, DC 20503 and to the Treasury Department by e-mail
(Michael.Robinson@do.treas.gov) or by paper mail to Clearance Officer,
Department of the Treasury, Room 11000, 1750 Pennsylvania Avenue, NW.,
Washington, DC 20220.
SUPPLEMENTARY INFORMATION: The Department of the Treasury and the
Internal Revenue Service, as part of our continuing efforts to reduce
paperwork and respondent burden, invite the general public and other
Federal agencies to take this opportunity to comment on proposed and
continuing information collections, as required by the Paperwork
Reduction Act of 1995 (PRA), Public Law 104-13 (44 U.S.C.
3506(c)(2)(A)). This notice requests comments on all forms used by
individual taxpayers: Form 1040, U.S. Individual Income Tax Return, and
Schedules A, B, C, C-EZ, D, D-1, E, EIC, F, H, J, R, and SE; Form 1040A
and Schedules 1, 2, and 3; Form 1040EZ; Form 1040X; and all attachments
to these forms (see the Appendix to this notice). With this notice, the
IRS is again announcing significant changes to (1) the manner in which
tax forms used by individual taxpayers will be approved under the PRA
and (2) its method of estimating the paperwork burden imposed on
individual taxpayers.
Change in PRA Approval of Forms Used by Individual Taxpayers
Under the PRA, OMB assigns a control number to each ``collection of
information'' that it reviews and approves for use by an agency. A
single information collection may consist of one or more forms,
recordkeeping requirements, and/or third-party disclosure requirements.
Under the PRA and OMB regulations, agencies have the discretion to seek
separate OMB approvals for individual forms, recordkeeping
requirements, and third-party reporting requirements or to combine any
number of forms, recordkeeping requirements, and/or third-party
disclosure requirements (usually related in subject matter) under one
OMB Control Number. Agency decisions on whether to group individual
requirements under a single OMB Control Number or to disaggregate them
and request separate OMB Control Numbers are based largely on
considerations of administrative practicality.
The PRA also requires agencies to estimate the burden for each
collection of information. Accordingly, each OMB Control Number has an
associated burden estimate. The burden estimates for each control
number are displayed in (1) the PRA notices that accompany collections
of information, (2) Federal Register notices such as this one, and (3)
in OMB's database of approved information collections. If more than one
form, recordkeeping requirement, and/or third-party disclosure
requirement is approved under a single control number, then the burden
estimate for that control number reflects the burden associated with
all of the approved forms, recordkeeping requirements, and/or third-
party disclosure requirements.
As described below under the heading ``New Burden Model,'' the IRS'
new Individual Taxpayer Burden Model (ITBM) estimates of taxpayer
burden are based on taxpayer characteristics and activities, taking
into account, among other things, the forms and schedules generally
used by those groups of individual taxpayers and the recordkeeping and
other activities needed to complete those forms. The ITBM represents
the first phase of a long-term effort to improve the ability of IRS to
measure the burden imposed on various groups of taxpayers by the
Federal tax system. While the new methodology provides a more accurate
and comprehensive description of individual taxpayer burden, it does
not estimate burden on a form-by-form basis, as has been done under the
previous methodology. When the prior model was developed in the mid-
1980s, almost all tax returns were prepared manually, either by the
taxpayer or a paid provider. In this context, it was determined that
estimating burden on a form-by-form basis was an appropriate
methodology. Today, about 85 percent of all individual tax returns are
prepared utilizing computer software (either by the taxpayer or a paid
provider), and about 15 percent are prepared manually. In this
environment, in which many taxpayers' activities are no longer as
directly associated with particular forms, estimating burden on a form-
by-form basis is not an appropriate measurement of taxpayer burden. The
new model, which takes into account broader and more comprehensive
taxpayer characteristics and activities, provides a much more accurate
and useful estimate of taxpayer burden.
Currently, there are 195 forms used by individual taxpayers. These
include Forms 1040, 1040A, 1040 EZ, and their schedules and all the
forms individual taxpayers attach to their tax returns (see the
Appendix to this notice). For most of these forms, IRS has in the past
obtained separate OMB approvals under unique OMB Control Numbers and
separate burden estimates.
Since the ITBM does not estimate burden on a form-by-form basis,
IRS is no longer able to provide burden estimates for each tax form
used by individuals. The ITBM estimates the aggregate burden imposed on
individual taxpayers, based upon their tax-related characteristics and
activities. IRS therefore will seek OMB approval of all 195 individual
tax forms as a single ``collection of information.'' The aggregate
burden of these tax forms will be accounted for under OMB Control
Number 1545-0074, which is currently assigned to Form 1040 and its
schedules. OMB Control Number 1545-0074 will be displayed on all
individual tax forms and other information collections.
As a result of this change, burden estimates for individual
taxpayers will now be displayed differently in PRA Notices on tax forms
and other information collections, and in Federal Register notices.
This new way of displaying burden is presented below under the heading
``PRA Submission to OMB.'' Since a number of forms used by individual
taxpayers are also used by corporations, partnerships, and other kinds
of taxpayers, there will be a transition period during which IRS will
report different burden estimates for individual taxpayers and for
other taxpayers using the same forms. For those forms used by both
individual and other taxpayers, IRS will display two OMB Control
Numbers (1545-0074 and the OMB Control Numbers currently assigned to
these forms) and provide two burden estimates. The burden estimates for
individual taxpayers will be reported and accounted for as described in
this notice. The burden estimates for other users of these forms will
be reported under the existing methodology, which is based on form
length and complexity.\1\
---------------------------------------------------------------------------
\1\ As IRS continues to develop the new burden model, the new
method of estimating burden will be expanded to cover other groups
of taxpayers (corporations, partnerships, tax-exempt entities,
etc.).
---------------------------------------------------------------------------
New Burden Model
Data from the new ITBM revises the estimates of the levels of
burden experienced by individual taxpayers when complying with the
Federal tax laws. It replaces the earlier burden measurement developed
in the mid-1980s. Since that time, improved technology and modeling
sophistication have enabled the IRS to improve the
[[Page 54976]]
burden estimates. The new model provides taxpayers and the IRS with a
more comprehensive understanding of the current levels of taxpayer
burden. It reflects major changes over the past two decades in the way
taxpayers prepare and file their returns. The new ITBM also represents
a substantial step forward in the IRS' ability to assess likely impacts
of administrative and legislative changes on individual taxpayers.
The ITBM's approach to measuring burden focuses on the
characteristics and activities of individual taxpayers rather than the
forms they use. Key determinants of taxpayer burden in the model are
the way the taxpayer prepares the return (e.g. with software or paid
preparer) and the taxpayer's activities, such as recordkeeping and tax
planning. In contrast, the previous estimates primarily focused on the
length and complexity of each tax form. The changes between the old and
new burden estimates are due to the improved ability of the new
methodology to measure burden and the expanded scope of what is
measured. These changes create a one-time shift in the estimate of
burden levels that reflects the better measurement of the new model.
The differences in estimates between the models do not reflect any
change in the actual burden experienced by taxpayers. Comparisons
should not be made between these and the earlier published estimates,
because the models measure burden in different ways.
Methodology
Burden is defined as the time and out-of-pocket costs incurred by
taxpayers to comply with the Federal tax system. For the first time,
the time expended and the out-of-pocket costs are estimated separately.
The new methodology distinguishes among preparation methods, taxpayer
activities, types of individual taxpayer, filing methods, and income
levels. Indicators of complexity in tax laws as reflected in tax forms
and instructions are incorporated in the model. The new model follows
IRS' classification of taxpayer types: individual taxpayers are
taxpayers who file any type of Form 1040. ``Self-Employed'' taxpayers
are individual taxpayers who file a Form 1040 and a Schedule C, C-EZ,
E, or F, or Form 2106. All other individual taxpayers using a Form 1040
are ``Wage and Investment'' taxpayers.
The taxpayer's choice of preparation method is identified as a
major factor influencing burden levels. The preparation methods are:
Self-prepared without software
Self-prepared with software
Used a paid tax preparer
The separate types of taxpayer activities measured in the model
are:
Recordkeeping
Form completion
Form submission (electronic and paper)
Tax planning
Use of services (IRS and paid professional)
Gathering tax materials
Taxpayer Burden Estimates
Tables 1, 2, and 3 show the burden model estimates. In tax year
2003 the burden of all individual taxpayers filing Forms 1040, 1040A or
1040EZ averaged about 23 hours per return filed, or a total of more
than 3 billion hours. Similarly, the average out-of-pocket taxpayer
costs were estimated to be $179 per return filed or a total of $23.4
billion. Including associated forms and schedules, taxpayers filing
Form 1040 had an average burden of about 30 hours, taxpayers filing
Form 1040A averaged about 9 hours, and those filing 1040 EZ averaged
about 7 hours.
The data shown are the best estimates from tax returns filed for
2003 currently available as of June 27, 2005. The estimates are subject
to change as new forms and data become available. Estimates for
combinations of major forms and schedules commonly used will be
available and the most up-to-date estimates and supplementary
information can be found on the IRS Web site: https://www.irs.gov.
PRA Submission to OMB
Title: U.S. Individual Income Tax Return.
OMB Number: 1545-0074.
Type of Review: Extension; Revision; New Collection.
Form Numbers: Form 1040 and Schedules A, B, C, C-EZ, D, D-1, E,
EIC, F, H, J, R, and SE; Form 1040A and Schedules 1, 2 and 3; Form
1040EZ; Form 1040X; and all attachments to these forms (see the
Appendix to this notice).
Abstract: These forms are used by individuals to report their
income tax liability. The data is used to verify that the items
reported on the forms are correct, and also for general statistics use.
Current Actions: Changes are being made to the forms and the method
of burden computation; several new forms are included in the
submission.
Type of Review: Extension or revision of currently approved
collections; new collections.
Affected Public: Individuals or households.
Estimated Number of Respondents: 130,200,000.
Total Estimated Time: 3.0 billion hours.
Estimated Average Time Per Respondent: 23.3 hours.
Total Estimated Out-of-Pocket Costs: $23.4 billion.
Estimated Average Out-of-Pocket Cost Per Respondent: $179.
Table 1.--Taxpayer Burden for Individual Taxpayers Who Filed Form 1040, by Preparation Method
--------------------------------------------------------------------------------------------------------------------------------------------------------
Average burden
---------------------------------------------------------------------------------------
Number of Average for all Self-prepared Self-prepared with Prepared by paid
Major form filed or type of taxpayer returns preparation methods without tax software tax software professional
(millions) ---------------------------------------------------------------------------------------
Hours Costs Hours Costs Hours Costs Hours Costs
--------------------------------------------------------------------------------------------------------------------------------------------------------
All Taxpayers Filing Form 1040, 1040A and 1040EZ.... 130.2 23.3 $179 16.4 $17 27.9 $44 22.9 $268
Major Form Filed:
Taxpayers Filing Form 1040 (and associated forms)... 88.2 30.5 242 26.9 21 36.6 52 28.7 338
Taxpayers Filing Form 1040A (and associated forms).. 23.3 9.1 62 10.8 29 11.5 44 7.4 82
Taxpayers Filing Form 1040EZ........................ 18.7 7.2 29 7.0 ......... 110.1 9 5.5 60
Type of Taxpayer*:
Wage and Investment............................. 94.6 11.8 93 11.5 14 17.8 35 9.0 142
[[Page 54977]]
Self-Employed................................... 35.6 53.9 410 48.5 31 68.4 81 53.9 522
--------------------------------------------------------------------------------------------------------------------------------------------------------
Note: Detail may not add to total due to rounding.
* You are a ``Wage and Investment'' taxpayer (as defined by IRS) if you did not file a Schedule C, Schedule C-EZ, Schedule E, Schedule F, or Form 2106.
If you filed a Schedule C, Schedule C-EZ, E, or F, or Form 2106, you are a ``Self-Employed'' taxpayer.
Table 2.--Taxpayer Burden for Taxpayers Who Filed Form 1040, by Preparation Method and Combination of Forms Filed
--------------------------------------------------------------------------------------------------------------------------------------------------------
Average burden
-------------------------------------------------------------------------------------------------------
Type of taxpayer * and common combination of Average for all Self-prepared without Self-prepared with tax Prepared by paid
forms filed preparation methods tax software software professional
-------------------------------------------------------------------------------------------------------
Hours Costs Hours Costs Hours Costs Hours Costs
--------------------------------------------------------------------------------------------------------------------------------------------------------
Common Filing Combinations of Wage & Investment Taxpayers
--------------------------------------------------------------------------------------------------------------------------------------------------------
Wage and Investment Taxpayers................... 11.8 $93 11.5 $14 17.8 $35 9.0 $142
Form 1040 and other forms and schedules, but not 9.2 88 12.2 17 15.8 34 6.6 118
Schedules A and D..............................
Form 1040 and Schedule A and other forms and 16.3 126 19.2 17 22.6 41 11.9 198
schedules, but not Schedule D..................
Form 1040 and Schedule D and other forms and 17.6 159 22.5 14 27.3 48 12.9 223
schedules, but not Schedule A..................
Form 1040 and Schedules A and D and other forms 24.6 239 32.8 13 35.4 44 18.1 365
and schedules..................................
-------------------------------------------------
Common Filing Combinations of Self -Employed Taxpayers
--------------------------------------------------------------------------------------------------------------------------------------------------------
Self-Employed Taxpayers......................... 53.9 410 48.5 31 68.4 81 53.9 522
Form 1040 and Schedule C and other forms and 59.4 245 51.4 24 74.6 63 56.1 323
schedules, but not Schedules E or F or Form
2106...........................................
Form 1040 and Schedule E and other forms and 44.7 591 37.5 43 57.7 100 42.8 717
schedules, but not Schedules C or F or Form
2106...........................................
Form 1040 and Schedule F and other forms and 34.8 238 38.1 37 49.7 81 34.8 238
schedules, but not Schedules C or E or Form
2106...........................................
Form 1040 and Form 2106 and other forms and 55.4 242 42.0 32 62.5 80 55.8 283
schedules but not Schedules C, E, or F.........
Form 1040 and forms and schedules including more 69.4 618 72.0 40 88.3 99 65.7 746
than one of the SE forms (Schedules C, E, or F
or Form 2106)..................................
--------------------------------------------------------------------------------------------------------------------------------------------------------
* You are a ``Wage and Investment'' taxpayer (as defined by IRS) if you did not file a Schedule C, Schedule C-EZ, Schedule E, Schedule F, or Form 2106.
If you filed a Schedule C, Schedule C-EZ, E, or F, or Form 2106, you are a ``Self-Employed'' taxpayer.
[[Page 54978]]
Table 3.--Taxpayer Burden for Taxpayers Who Filed Form 1040, by Activity
--------------------------------------------------------------------------------------------------------------------------------------------------------
Average time burden of taxpayer activities (hours per return)
Percent of ------------------------------------------------------------------- Average
Form or schedule returns Tax Form All other cost per
files Total time Recordkeeping planning completion activities return
--------------------------------------------------------------------------------------------------------------------------------------------------------
All Taxpayers.............................................. 100 23.3 14.1 3.2 3.2 2.8 $179
Form 1040.............................................. 68 30.5 19.1 4.2 3.8 3.5 242
Form 1040A............................................. 18 9.1 4.3 1.1 1.9 1.8 63
Form 1040EZ............................................ 14 7.2 2.5 1.5 2.1 1.2 29
Type of Taxpayer *......................................... 100 ........... ............. ........... ........... ........... ...........
Wage and Investment.................................... 73 11.8 5.0 2.3 2.7 1.8 93
Self-Employed.......................................... 27 53.9 38.1 5.8 4.4 1.2 410
--------------------------------------------------------------------------------------------------------------------------------------------------------
Note: Detail may not add to total due to rounding.
* You are a ``Wage and Investment'' taxpayer (as defined by IRS) if you did not file a Schedule C, Schedule C-EZ, Schedule E, Schedule F, or Form 2106.
If you filed a Schedule C, Schedule C-EZ, E, or F, or Form 2106, you are a ``Self-Employed taxpayer.''
An agency may not conduct or sponsor, and a person is not required
to respond to, a collection of information unless the collection of
information displays a valid OMB Control Number.
Books or records relating to a collection of information must be
retained as long as their contents may become material in the
administration of any internal revenue law. Generally, tax returns and
tax return information are confidential, as required by 26 U.S.C. 6103.
Request for Comments
Comments should be submitted to OMB and the Treasury Department as
indicated above. Comments are invited on: (a) Whether the collection of
information is necessary for the proper performance of the functions of
the agency, including whether the information will have practical
utility; (b) the accuracy of the agency's estimate of the burden of the
collection of information; (c) ways to enhance the quality, utility,
and clarity of the information to be collected; (d) ways to minimize
the burden of the collection of information on respondents, including
through the use of automated collection techniques or other forms of
information technology; and (e) estimates of capital or start-up costs
and costs of operation, maintenance, and purchase of services to
provide information. All comments will become a matter of public
record.
Dated: September 13, 2005.
Michael A. Robinson,
Treasury Department Clearance Officer.
Appendix
----------------------------------------------------------------------------------------------------------------
OMB Form Title
----------------------------------------------------------------------------------------------------------------
0074................................... 1040................................... U.S. Individual Income Tax
Return.
0085................................... 1040 A................................. U.S. Individual Income Tax
Return.
0675................................... 1040 EZ................................ Income Tax Return for Single
and Joint Filers With No
Dependents.
0091................................... 1040X.................................. Amended U.S. Individual Income
Tax Return.
0089................................... 1040NR................................. U.S. Nonresident Alien Income
Tax Return.
1468................................... 1040 NR-EZ............................. U.S. Income Tax Return for
Certain Nonresident Aliens
With No Dependents.
0026................................... 926.................................... Return by a U.S.Transferor of
Property to a Foreign
Corporation.
0042................................... 970.................................... Application To Use LIFO
Inventory Method.
0134................................... 1128................................... Application to Adopt, Change,
or Retain a Tax Year.
0145................................... 2439................................... Notice to Shareholder of
Undistributed Long-Term
Capital Gains.
0152................................... 3115................................... Application for Change in
Accounting Method.
0155................................... 3468................................... Investment Credit.
0159................................... 3520................................... Annual Return To Report
Transactions With Foreign
Trusts and Receipt of Certain
Foreign Gifts.
0895................................... 3800................................... General Business Credit.
0166................................... 4255................................... Recapture of Investment
Credit.
0172................................... 4562................................... Depreciation and Amortization.
0184................................... 4797................................... Sales of Business Property.
0704................................... 5471................................... Information Return of U.S.
Persons With Respect To
Certain Foreign Corporations.
0216................................... 5713................................... International Boycott Report.
0219................................... 5884................................... Work Opportunity Credit.
0231................................... 6478................................... Credit for Alcohol Used as
Fuel.
0619................................... 6765................................... Credit for Increasing Research
Activities.
0790................................... 8082................................... Notice of Inconsistent
Treatment or Administrative
Adjustment Request (AAR).
0881................................... 8271................................... Investor Reporting of Tax
Shelter Registration Number.
0984................................... 8586................................... Low-Income Housing Credit.
1021................................... 8594................................... Asset Acquisition Statement.
0988................................... 8609 SCH A............................. Annual Statement.
1035................................... 8611................................... Recapture of Low-Income
Housing Credit.
1002................................... 8621................................... Return by a Shareholder of a
Passive Foreign Investment
Company or Qualified Electing
Fund.
1031................................... 8697................................... Interest Computation Under the
Look-Back Method for
Completed Long-Term
Contracts.
1505................................... 8820................................... Orphan Drug Credit.
1205................................... 8826................................... Disabled Access Credit.
1282................................... 8830................................... Enhanced Oil Recovery Credit.
1362................................... 8835................................... Renewable Electricity and
Refined Coal Production
Credit.
[[Page 54979]]
1444................................... 8844................................... Empowerment Zone and Renewal
Community Employment Credit.
1417................................... 8845................................... Indian Employment Credit.
1414................................... 8846................................... Credit for Employer Social
Security and Medicare Taxes
Paid on Certain Employee
Tips.
1416................................... 8847................................... Credit for Contributions to
Selected Community
Development Corporations.
1910................................... 8858................................... Information Return of U.S.
Persons With Respect to
Foreign Disregarded Entities.
1606................................... 8860................................... Qualified Zone Academy Bond
Credit.
1569................................... 8861................................... Welfare-to-Work Credit.
1924................................... 8864................................... Biodiesel Fuels Credit.
1668................................... 8865................................... Return of U.S. Persons With
Respect To Certain Foreign
Partnerships.
1622................................... 8866................................... Interest Computation Under the
Look-Back Method for Property
Depreciated Under the Income
Forecast Method.
1722................................... 8873................................... Extraterritorial Income
Exclusion.
1804................................... 8874................................... New Markets Credit.
1810................................... 8881................................... Credit for Small Employer
Pension Plan Startup Costs.
1809................................... 8882................................... Credit for Employer-Provided
Childcare Facilities and
Services.
1800................................... 8886................................... Reportable Transaction
Disclosure Statement.
1914................................... 8896................................... Low Sulfur Diesel Fuel
Production Credit.
NEW.................................... 8900................................... Qualified Railroad Track
Maintenance Credit.
NEW.................................... 8903................................... Domestic Production Activities
Deduction.
0007................................... T (Timber)............................. Forest Activities Schedules.
0043................................... 972.................................... Consent of Shareholder To
Include Specific Amount in
Gross Income.
0704................................... 5471 SCH J............................. Accumulated Earnings and
Profits (E&P) of Controlled
Foreign Corporation.
0704................................... 5471 SCH M............................. Transactions Between
Controlled Foreign
Corporation and Shareholders
or Other Related Persons.
0704................................... 5471 SCH N............................. Return of Officers, Directors,
and 10%-or-More Shareholders
of a Foreign Person Holding
Company.
0704................................... 5471 SCH O............................. Organization or Reorganization
of Foreign Corporation, and
Acquisitions and Dispositions
of Its Stock.
0216................................... 5713 SCH A............................. International Boycott Factor
(Section 999(c)(1)).
0216................................... 5713 SCH B............................. Specifically Attributable
Taxes and Income (Section
999(c)(2)).
0216................................... 5713 SCH C............................. Tax Effect of the
International Boycott
Provisions.
NEW.................................... 8621 A................................. Return by a Shareholder Making
Certain Late Elections to End
Treatment as a Passive
Foreign Investment Company.
1029................................... 8693................................... Low-Income Housing Credit
Disposition Bond.
1516................................... 8832................................... Entity Classification
Election.
1395................................... 8838................................... Consent To Extend the Time To
Assess Tax Under Section 367--
Gain Recognition Statement.
1910................................... 8858 SCH M............................. Transactions Between
Controlled Foreign
Disregarded Entity and Filer
or Other Related Entities.
1668................................... 8865 SCH K-1........................... Partner's Share of Income,
Credits, Deductions, etc.
1668................................... 8865 SCH O............................. Transfer of Property to a
Foreign Partnership.
1668................................... 8865 SCH P............................. Acquisitions, Dispositions,
and Changes of Interests in a
Foreign Partnership.
0074................................... 1040 SCH A............................. Itemized Deductions.
0074................................... 1040 SCH B............................. Interest and Ordinary
Dividends.
0074................................... 1040 SCH C............................. Profit or Loss From Business.
0074................................... 1040 SCH C-EZ.......................... Net Profit From Business.
0074................................... 1040 SCH D............................. Capital Gains and Losses.
0074................................... 1040 SCH D-1........................... Continuation Sheet for
Schedule D.
0074................................... 1040 SCH E............................. Supplemental Income and Loss.
0074................................... 1040 SCH EIC........................... Earned Income Credit.
0074................................... 1040 SCH F............................. Profit or Loss From Farming.
0074................................... 1040 SCH H............................. Household Employment Taxes.
0074................................... 1040 SCH J............................. Income Averaging for Farmers
and Fishermen.
0074................................... 1040 SCH R............................. Credit for the Elderly or the
Disabled.
0074................................... 1040 SCH SE............................ Self-Employment Tax.
0121................................... 1116................................... Foreign Tax Credit.
0073................................... 1310................................... Statement of Person Claiming
Refund Due a Deceased
Taxpayer.
1441................................... 2106 EZ................................ Unreimbursed Employee Business
Expenses.
0139................................... 2106................................... Employee Business Expenses.
0071................................... 2120................................... Multiple Support Declaration.
0140................................... 2210 F................................. Underpayment of Estimated Tax
by Farmers and Fishermen.
0140................................... 2210................................... Underpayment of Estimated Tax
by Individuals, Estates, and
Trusts.
0070................................... 2350................................... Application for Extension of
Time To File U.S. Income Tax
Return.
0068................................... 2441................................... Child and Dependent Care
Expenses.
1326................................... 2555 EZ................................ Foreign Earned Income
Exclusion.
0067................................... 2555................................... Foreign Earned Income.
0062................................... 3903................................... Moving Expenses.
0059................................... 4137................................... Social Security and Medicare
Tax on Unreported Tip Income.
0173................................... 4563................................... Exclusion of Income for Bona
Fide Residents of American
Samoa.
0177................................... 4684................................... Casualties and Thefts.
0187................................... 4835................................... Farm Rental Income and
Expenses.
0191................................... 4952................................... Investment Interest Expense
Deduction.
[[Page 54980]]
0193................................... 4972................................... Tax on Lump-Sum Distributions.
0803................................... 5074................................... Allocation of Individual
Income Tax To Guam or the
Commonwealth of the Northern
Mariana Islands (CNMI).
0203................................... 5329................................... Additional Taxes on Qualified
Plans (Including IRAs) and
Other Tax-Favored Accounts.
0712................................... 6198................................... At-Risk Limitations.
0227................................... 6251................................... Alternative Minimum Tax--
Individuals.
0228................................... 6252................................... Installment Sale Income.
0644................................... 6781................................... Gains and Losses From Section
1256 Contracts and Straddles.
0889................................... 8275 R................................. Regulation Disclosure
Statement.
0889................................... 8275................................... Disclosure Statement.
0908................................... 8283................................... Noncash Charitable
Contributions.
0915................................... 8332................................... Release of Claim to Exemption
for Child of Divorced or
Separated Parents.
1210................................... 8379................................... Injured Spouse Claim and
Allocation.
0930................................... 8396................................... Mortgage Interest Credit.
1034................................... 8582 CR................................ Passive Activity Credit
Limitations.
1008................................... 8582................................... Passive Activity Loss
Limitations.
1007................................... 8606................................... Nondeductible IRAs.
0998................................... 8615................................... Tax for Children Under Age 14
With Investment Income of
More Than $1,600.
1032................................... 8689................................... Allocation of Individual
Income Tax To the Virgin
Islands.
1073................................... 8801................................... Credit for Prior Year Minimum
Tax--Individuals, Estates,
and Trusts.
1620................................... 8812................................... Additional Child Tax Credit.
1128................................... 8814................................... Parents' Election To Report
Child's Interest and
Dividends.
1173................................... 8815................................... Exclusion of Interest From
Series EE and I U.S. Savings
Bonds Issued After 1989.
1190................................... 8824................................... Like-Kind Exchanges.
1288................................... 8828................................... Recapture of Federal Mortgage
Subsidy.
1266................................... 8829................................... Expenses for Business Use of
Your Home.
1374................................... 8834................................... Qualified Electric Vehicle
Credit.
1829................................... 8836................................... Qualifying Children Residency
Statement
1552................................... 8839................................... Qualified Adoption Expenses.
1410................................... 8840................................... Closer Connection Exception
Statement for Aliens.
1411................................... 8843................................... Statement for Exempt
Individuals and Individuals
With a Medical Condition.
1561................................... 8853................................... Archer MSAs and Long-Term Care
Insurance Contracts.
1567................................... 8854................................... Initial and Annual
Expatriation Information
Statement.
1584................................... 8859................................... District of Columbia First-
Time Homebuyer Credit.
1619................................... 8862................................... Information to Claim Earned
Income Credit After
Disallowance.
1618................................... 8863................................... Education Credits.
1805................................... 8880................................... Credit for Qualified
Retirement Savings
Contributions.
1807................................... 8885................................... Health Coverage Tax Credit.
1911................................... 8889................................... Health Savings Accounts
(HSAs).
1928................................... 8891................................... U.S. Information Return for
Beneficiaries of Certain
Canadian Registered
Retirement Plans.
NEW.................................... 8898................................... Statement for Individuals Who
Begin or End Bona Fide
Residence in a U.S.
Possesion.
0666................................... 673.................................... Statement for Claiming
Exemption From Withholding on
Foreign Earned Income
Eligible for the
Exclusion(s).
0054................................... 1000................................... Ownership Certificate.
0085................................... 1040 A-SCH 1........................... Interest and Ordinary
Dividends for Form 1040A
Filers.
0085................................... 1040 A-SCH 2........................... Child and Dependent Care
Expenses for Form 1040A
Filers.
0085................................... 1040 A-SCH 3........................... Credit for the Elderly or the
Disabled+F66 for Form 1040A
Filers.
0087................................... 1040 ES-E.............................. Estimated Tax for Individuals.
0087................................... 1040 ES-OCR............................ Estimated Tax for Individuals
(Optical Character
Recognition Without Form
1040V).
0087................................... 1040 ES-OCR-V.......................... Payment Voucher.
0087................................... 1040 ES-OTC............................ Estimated Tax for Individuals.
0087................................... 1040 ES/VOCR........................... Estimated Tax for Individuals
(Optical Character
Recognition With Form 1040V).
0074................................... 1040 V................................. Payment Voucher.
0074................................... 1040 V-OCR............................. Payment Voucher.
0074................................... 1040 V-OCR-ES.......................... Payment Voucher.
0098................................... 1045................................... Application for Tentative
Refund.
0065................................... 4070 A................................. Employee's Daily Record of
Tips.
0065................................... 4070................................... Employee's Report of Tips to
Employer.
0168................................... 4361................................... Application for Exemption From
Self-Employment Tax for Use
by Ministers, Members of
Religious Orders, and
Christian Science
Practitioners.
0188................................... 4868................................... Application for Automatic
Extension of Time To File
Individual U.S. Income Tax
Return.
0195................................... 5213................................... Election To Postpone
Determination as To Whether
the Presumption Applies That
an Activity Is Engaged in for
Profit.
1397................................... 8453 OL................................ U.S. Individual Income Tax
Declaration for an IRS e-file
Online Return.
0936................................... 8453................................... U.S. Individual Income Tax
Declaration for an IRS e-file
Return.
1151................................... 8818................................... Optional Form To Record
Redemption of Series EE and I
U.S. Savings Bonds Issued
After 1989.
1163................................... 8822................................... Change of Address.
1354................................... 8833................................... Treaty-Based Return Position
Disclosure Under Section 6114
or 7701(b).
1829................................... 8836 SCH A............................. Third Party Affidavit.
1829................................... 8836 SCH B............................. Third Party Affidavit.
1755................................... 8878................................... IRS e-file Signature
Authorization for Application
for Extension of Time to
File.
[[Page 54981]]
1758................................... 8879................................... IRS e-file Signature
Authorization.
NEW.................................... 8901................................... Information on Qualifying
Children Who Are Not
Dependents (For Child Tax
Credit Only).
1350................................... 9465................................... Installment Agreement Request.
1547................................... W-7 A.................................. Application for Taxpayer
Identification Number for
Pending U.S. Adoptions.
1483................................... W-7.................................... Application for IRS Individual
Taxpayer Identification
Number.
0046................................... 982.................................... Reduction of Tax Attributes
Due To Discharge of
