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, and Form 1040EZ, and All Attachments to These Forms, 76427-76434 [E6-21709]

Download as PDF Federal Register / Vol. 71, No. 244 / Wednesday, December 20, 2006 / Notices 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, and Form 1040EZ, and All Attachments to These Forms sroberts on PROD1PC70 with NOTICES SUMMARY: The Department of 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 January 19, 2007 to be assured of consideration. ADDRESSES: Copies of the submission(s) may be obtained by calling the Treasury Bureau Clearance Officer listed below. Comments regarding this information collection should be addressed to the OMB reviewer listed below and to the Treasury Department Clearance Officer, Department of the Treasury, Room 11000, 1750 Pennsylvania Avenue, NW., Washington, DC 20220. OMB Number: 1545–0074. Form Number: IRS Form 1040. Type of Review: Extension. Title: Form 1040, U.S. Individual Income Tax Return. Description: The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites 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; 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 VerDate Aug<31>2005 20:03 Dec 19, 2006 Jkt 211001 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. 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 PO 00000 Frm 00157 Fmt 4703 Sfmt 4703 76427 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, 1040EZ, 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 E:\FR\FM\20DEN1.SGM 20DEN1 76428 Federal Register / Vol. 71, No. 244 / Wednesday, December 20, 2006 / Notices published estimates, because the models measure burden in different ways. will be determined under existing methodology 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 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 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: http://www.irs.gov. PRA Submission to OMB Title: U.S. Individual Income Tax Return. OMB Number: 1545–0074. 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; 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. Type of Review: Extension of currently approved collections. Affected Public: Individuals or households. Estimated Number of Respondents: 130,200,000. Total Estimated Time: 3.0 billion hours. Estimated Time Per Respondent: 23.3 hours. Total Estimated Out-of-Pocket Costs: $23.4 billion. Estimated Out-of-Pocket Cost Per Respondent: $179. TABLE 1.—TAXPAYER BURDEN FOR INDIVIDUAL TAXPAYERS WHO FILED FORM 1040, BY PREPARATION METHOD Average burden Major form filed or type of taxpayer Number of returns (millions) Average for all preparation methods Costs (dollars) sroberts on PROD1PC70 with NOTICES Hours All Taxpayers Filing Form 1040, 1040A and 1040EZ ............ Major Form Filed: 130.2 23.3 1 As IRS continues to develop the new burden model, the new method of estimating burden will VerDate Aug<31>2005 20:03 Dec 19, 2006 Jkt 211001 Self-prepared without tax software Hours 179 Costs (dollars) 16.4 17 be expanded to cover other groups of taxpayers PO 00000 Frm 00158 Fmt 4703 Sfmt 4703 Self-prepared with tax software Hours Costs (dollars) 27.9 44 Prepared by paid professional Hours Costs (dollars) 22.9 (corporations, partnerships, tax-exempt entities, etc.). E:\FR\FM\20DEN1.SGM 20DEN1 268 76429 Federal Register / Vol. 71, No. 244 / Wednesday, December 20, 2006 / Notices TABLE 1.—TAXPAYER BURDEN FOR INDIVIDUAL TAXPAYERS WHO FILED FORM 1040, BY PREPARATION METHOD— Continued Average burden Major form filed or type of taxpayer Number of returns (millions) Average for all preparation methods Hours Taxpayers Filing Form 1040 (and associated forms) .............. Taxpayers Filing Form 1040A (and associated forms) .............. Taxpayers Filing Form 1040EZ .. Type of Taxpayer*: Wage and Investment ................. Self-Employed ..... Costs (dollars) Self-prepared without tax software Hours Self-prepared with tax software Costs (dollars) Prepared by paid professional Costs (dollars) Hours Hours Costs (dollars) 88.2 30.5 242 26.9 21 36.6 52 28.7 338 23.3 9.1 62 10.8 29 11.5 44 7.4 82 18.7 7.2 29 7.0 1 10.1 9 5.5 60 94.6 35.6 11.8 53.9 93 410 11.5 48.5 14 31 17.8 68.4 35 81 9.0 53.9 142 522 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 combinations of forms filed Average for all preparation methods Hours Costs (dollars) Self-prepared without tax software Hours Costs (dollars) Self-prepared with tax software Costs (dollars) Hours Prepared by paid professional Hours Costs (dollars) 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 sroberts on PROD1PC70 with NOTICES 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 .................... VerDate Aug<31>2005 20:03 Dec 19, 2006 Jkt 211001 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 PO 00000 Frm 00159 Fmt 4703 Sfmt 4703 E:\FR\FM\20DEN1.SGM 20DEN1 76430 Federal Register / Vol. 71, No. 244 / Wednesday, December 20, 2006 / Notices TABLE 2.—TAXPAYER BURDEN FOR TAXPAYERS WHO FILED FORM 1040, BY PREPARATION METHOD AND COMBINATION OF FORMS FILED—Continued Average burden Type of taxpayer* and common combinations of forms filed Average for all preparation methods Costs (dollars) Hours Form 1040 and forms and schedules including more than one of the SE forms (Schedules C, E, or F or Form 2106) ........................... 69.4 Self-prepared without tax software Costs (dollars) Hours 618 Self-prepared with tax software 72.0 Costs (dollars) Hours 40 88.3 Prepared by paid professional Hours 99 65.7 Costs (dollars) 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. TABLE 3.—TAXPAYER BURDEN FOR TAXPAYERS WHO FILED FORM 1040, BY ACTIVITY Percent of returns filed (percent) Form or schedule All Taxpayers ........................................... Form 1040 ................................................ Form 1040A ............................................. Form 1040EZ ........................................... Type of Taxpayer* ................................... Wage and Investment ....................... Self-Employed ................................... Average time burden of taxpayer activities (hours per return) Total Time 100 68 18 14 100 73 27 Recordkeeping Tax planning Form completion All other activities Average Costs per Return (dollars) 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. 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. Clearance Officer: Glenn P. Kirkland, Internal Revenue Service, Room 6516, 1111 Constitution Avenue, NW., Washington, DC 20224, (202) 622–3428. OMB Reviewer: Alexander T. Hunt, Office of Management and Budget, Room 10235, New Executive Office Building, Washington, DC 20503, (202) 395–7316. Dated: December 14, 2006. Robert Dahl, Treasury PRA Clearance Officer. APPENDIX Title 1040 .......................................................................................................... 1040 A ...................................................................................................... 1040 EZ .................................................................................................... 1040X ....................................................................................................... 1040NR ..................................................................................................... 1040 NR–EZ ............................................................................................. sroberts on PROD1PC70 with NOTICES Form 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. Consent of Shareholder To Include Specific Amount in Gross Income. 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. 926 ............................................................................................................ 970 ............................................................................................................ 972 ............................................................................................................ 1128 .......................................................................................................... 2439 .......................................................................................................... 3115 .......................................................................................................... 3468 .......................................................................................................... VerDate Aug<31>2005 20:03 Dec 19, 2006 Jkt 211001 PO 00000 Frm 00160 Fmt 4703 Sfmt 4703 E:\FR\FM\20DEN1.SGM 20DEN1 Federal Register / Vol. 71, No. 244 / Wednesday, December 20, 2006 / Notices 76431 APPENDIX—Continued Form Title 3520 .......................................................................................................... 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. 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. Nonconventional Source Fuel Credit. Credit for Federal Telephone Excise Tax Paid. Forest Activities Schedules. 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. 3800 4255 4562 4797 5471 .......................................................................................................... .......................................................................................................... .......................................................................................................... .......................................................................................................... .......................................................................................................... 5713 5884 6478 6765 8082 .......................................................................................................... .......................................................................................................... .......................................................................................................... .......................................................................................................... .......................................................................................................... 8271 8586 8594 8609 8611 8621 .......................................................................................................... .......................................................................................................... .......................................................................................................... SCH A ............................................................................................. .......................................................................................................... .......................................................................................................... 8697 .......................................................................................................... 8820 8826 8830 8835 8844 8845 8846 .......................................................................................................... .......................................................................................................... .......................................................................................................... .......................................................................................................... .......................................................................................................... .......................................................................................................... .......................................................................................................... 8847 .......................................................................................................... 8858 .......................................................................................................... 8860 8861 8864 8865 8866 .......................................................................................................... .......................................................................................................... .......................................................................................................... .......................................................................................................... .......................................................................................................... 8873 .......................................................................................................... 8874 .......................................................................................................... 8881 .......................................................................................................... 8882 .......................................................................................................... 8886 .......................................................................................................... 8896 .......................................................................................................... 8900 .......................................................................................................... 8903 .......................................................................................................... 8907 .......................................................................................................... 8913 .......................................................................................................... T (Timber) ................................................................................................. 5471 SCH J .............................................................................................. 5471 SCH M ............................................................................................. 5471 SCH N ............................................................................................. 5471 SCH O ............................................................................................. sroberts on PROD1PC70 with NOTICES 5713 5713 5713 8621 SCH A ............................................................................................. SCH B ............................................................................................. SCH C ............................................................................................. A ...................................................................................................... 8693 .......................................................................................................... 8832 .......................................................................................................... 8838 .......................................................................................................... 8858 SCH M ............................................................................................. 8865 SCH K–1 ......................................................................................... VerDate Aug<31>2005 20:03 Dec 19, 2006 Jkt 211001 PO 00000 Frm 00161 Fmt 4703 Sfmt 4703 E:\FR\FM\20DEN1.SGM 20DEN1 76432 Federal Register / Vol. 71, No. 244 / Wednesday, December 20, 2006 / Notices APPENDIX—Continued Form Title 8865 SCH O ............................................................................................. 8865 SCH P ............................................................................................. 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. Solicitud de Prorroga para Presentar la Declaracion del Impuesto sobre el Ingreso de los Estados Unidos. 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. 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 TaxFavored 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. 1040 1040 1040 1040 1040 1040 1040 1040 1040 1040 1040 1040 1040 1116 1310 2106 2106 2120 2210 2210 2350 2350 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 ...................................................................................................... .......................................................................................................... .......................................................................................................... SP .................................................................................................... 2441 2555 2555 3903 4137 4563 4684 4835 4952 4972 5074 .......................................................................................................... EZ .................................................................................................... .......................................................................................................... .......................................................................................................... .......................................................................................................... .......................................................................................................... .......................................................................................................... .......................................................................................................... .......................................................................................................... .......................................................................................................... .......................................................................................................... 5329 .......................................................................................................... .......................................................................................................... .......................................................................................................... .......................................................................................................... .......................................................................................................... R ...................................................................................................... .......................................................................................................... .......................................................................................................... .......................................................................................................... 8379 8396 8582 8582 8606 8615 .......................................................................................................... .......................................................................................................... CR ................................................................................................... .......................................................................................................... .......................................................................................................... .......................................................................................................... 8689 8801 8812 8814 8815 sroberts on PROD1PC70 with NOTICES 6198 6251 6252 6781 8275 8275 8283 8332 .......................................................................................................... .......................................................................................................... .......................................................................................................... .......................................................................................................... .......................................................................................................... 8824 8828 8829 8834 8836 8839 8840 8843 .......................................................................................................... .......................................................................................................... .......................................................................................................... .......................................................................................................... .......................................................................................................... .......................................................................................................... .......................................................................................................... .......................................................................................................... 8853 .......................................................................................................... VerDate Aug<31>2005 20:03 Dec 19, 2006 Jkt 211001 PO 00000 Frm 00162 Fmt 4703 Sfmt 4703 E:\FR\FM\20DEN1.SGM 20DEN1 Federal Register / Vol. 71, No. 244 / Wednesday, December 20, 2006 / Notices 76433 APPENDIX—Continued Form 8854 8859 8862 8863 8880 8885 8888 8889 8891 Title .......................................................................................................... .......................................................................................................... .......................................................................................................... .......................................................................................................... .......................................................................................................... .......................................................................................................... .......................................................................................................... .......................................................................................................... .......................................................................................................... 8898 .......................................................................................................... 673 ............................................................................................................ 1000 1040 1040 1040 1040 1040 .......................................................................................................... A–SCH 1 ......................................................................................... A–SCH 2 ......................................................................................... A–SCH 3 ......................................................................................... ES–E ............................................................................................... ES–OCR .......................................................................................... 1040 ES–OCR–V ..................................................................................... 1040 ES–OTC .......................................................................................... 1040 ES/VOCR ........................................................................................ 1040 1040 1040 1045 4070 4070 4361 V ...................................................................................................... V–OCR ............................................................................................ V–OCR–ES ..................................................................................... .......................................................................................................... A ...................................................................................................... .......................................................................................................... .......................................................................................................... 4868 .......................................................................................................... 4868 SP .................................................................................................... 5213 .......................................................................................................... 8453 OL .................................................................................................... 8453 OL SP .............................................................................................. 8453 .......................................................................................................... 8453 SP .................................................................................................... 8818 .......................................................................................................... 8822 .......................................................................................................... 8833 .......................................................................................................... 8836 SCH A ............................................................................................. 8836 SCH B ............................................................................................. 8878 .......................................................................................................... 8879 .......................................................................................................... 8901 .......................................................................................................... 9465 .......................................................................................................... W–7 A ....................................................................................................... sroberts on PROD1PC70 with NOTICES W–7 .......................................................................................................... 982 ............................................................................................................ 4136 4970 2848 4029 .......................................................................................................... .......................................................................................................... .......................................................................................................... .......................................................................................................... 4852 .......................................................................................................... 5754 .......................................................................................................... VerDate Aug<31>2005 20:03 Dec 19, 2006 Jkt 211001 PO 00000 Frm 00163 Fmt 4703 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. Direct Deposit of Refund. 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. Possession. 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. Solicitud de Prorroga para Presentar la Declaracion del Impuesto sobre el Ingreso Personal de los Estados Unidos. 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. Declaracion del Impuesto sobre el Ingreso Personal de los Estados Unidos por Medio de la Presentacion Electronica del IRS (e-file) EnLinea. U.S. Individual Income Tax Declaration for an IRS e-file Return. Declaracion del Impuesto sobre el Ingreso Personal de los Estados Unidos por Medio de la Presentacion Electronica del IRS e-file. 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. 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. Sfmt 4703 E:\FR\FM\20DEN1.SGM 20DEN1 76434 Federal Register / Vol. 71, No. 244 / Wednesday, December 20, 2006 / Notices APPENDIX—Continued Form 8821 8836 8836 8836 8878 Title .......................................................................................................... SP .................................................................................................... SP–SCH A ....................................................................................... SP–SCH B ....................................................................................... SP .................................................................................................... 8879 SP .................................................................................................... 9465 SP .................................................................................................... SS–4 ......................................................................................................... SS–8 ......................................................................................................... W–4P ........................................................................................................ W–4S ........................................................................................................ W–4 SP .................................................................................................... W–4 V ....................................................................................................... W–4 .......................................................................................................... W–5 SP .................................................................................................... W–5 .......................................................................................................... W–7 SP .................................................................................................... [FR Doc. E6–21709 Filed 12–19–06; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Submission for OMB Review; Comment Request December 14, 2006. The Department of the Treasury has submitted the following public information collection requirement(s) to OMB for review and clearance under the Paperwork Reduction Act of 1995, Public Law 104–13. Copies of the submission(s) may be obtained by calling the Treasury Bureau Clearance Officer listed. Comments regarding this information collection should be addressed to the OMB reviewer listed and to the Treasury Department Clearance Officer, Department of the Treasury, Room 11000, 1750 Pennsylvania Avenue, NW., Washington, DC 20220. Dates: Written comments should be received on or before January 19, 2007 to be assured of consideration. sroberts on PROD1PC70 with NOTICES Internal Revenue Service (IRS) OMB Number: 1545–1711. Type of Review: Extension. Title: REG–116050–99 (final) Stock Transfer Rules: Carryover of Earnings and Taxes. Description: This document contains final regulations addressing the carry over of certain attributes, such as earnings and profits and foreign income tax accounts, when two corporations combine in a corporate reorganization or liquidation that is described in both VerDate Aug<31>2005 20:03 Dec 19, 2006 Jkt 211001 Tax Information Authorization. Comprobante de Residencia para los Hijos(as) Calificados(as). Declaracion Jurada del Tercero. Declaracion Jurada del Tercero. 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. section 367(b) and section 381 of the Internal Revenue Code. Respondents: Businesses and other for-profit institutions. Estimated Total Burden Hours: 1,800 hours. OMB Number: 1545–2024. Type of Review: Extension. Title: Limited Payability Claim Against the United States For Proceeds of the Internal Revenue Refund Check. Description: This collection is used for taxpayers completing a claim against the United States for the proceeds of an Internal Revenue refund check. Respondents: Businesses and other for-profit institutions. Estimated Total Burden Hours: 4,000 hours. OMB Number: 1545–1096. Title: CO–46–94 (Final) Losses on Small Business Stock. Type of Review: Extension. Description: Records are required by the Service to verify that the taxpayer is entitled to a section 1244 loss. The records will be used to determine whether the stock qualifies as section 1244 stock. Respondents: Businesses and other for-profit institutions. Estimated Total Burden Hours: 2,000 hours. OMB Number: 1545–0794. Title: Penalties for Underpayment of Deposits and Overstated Deposit Claims, and Time for Filing Information Returns of Owners, Officers and Directors of Foreign Corporations. Type of Review: Extension. Description: Section 6046 requires information returns with respect to certain foreign corporations and the PO 00000 Frm 00164 Fmt 4703 Sfmt 4703 regulations provide the date by which these returns must be filed. Respondents: Individuals or Households. Estimated Total Burden Hours: 1 hour. OMB Number: 1545–1697. Title: Revenue Procedure 2000–35 Section 1445 Withholding Certificates. Type of Review: Extension. Description: Revenue Procedure 2000–35 provides guidance concerning applications for withholding certificates under Code section 1445. Respondents: Businesses and other for-profit institutions. Estimated Total Burden Hours: 60,000 hours. OMB Number: 1545–2027. Title: Americans with Disabilities Act (ADA) Accommodations Request Packet. Type of Review: Extension. Description: It is necessary to collect this information so that ADA applicant may receive reasonable accommodation, as needed, to take the Special Enrollment Examination. We are utilizing the vendor’s survey which complies with the ADA and the Rehabilitation Act of 1978. Respondents: Individuals or households. Estimated Total Burden Hours: 500 hours. OMB Number: 1545–1551. Title: Revenue Procedure 97–36, Revenue Procedure 97–38, Revenue Procedure 97–39, and Revenue Procedure 2002–9, Changes in Methods of Accounting. Type of Review: Extension. Description: The information collected in the four revenue procedures E:\FR\FM\20DEN1.SGM 20DEN1

Agencies

[Federal Register Volume 71, Number 244 (Wednesday, December 20, 2006)]
[Notices]
[Pages 76427-76434]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E6-21709]



[[Page 76427]]

=======================================================================
-----------------------------------------------------------------------

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, and Form 1040EZ, and All 
Attachments to These Forms

SUMMARY: The Department of 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 January 19, 
2007 to be assured of consideration.

ADDRESSES: Copies of the submission(s) may be obtained by calling the 
Treasury Bureau Clearance Officer listed below. Comments regarding this 
information collection should be addressed to the OMB reviewer listed 
below and to the Treasury Department Clearance Officer, Department of 
the Treasury, Room 11000, 1750 Pennsylvania Avenue, NW., Washington, DC 
20220.
    OMB Number: 1545-0074.
    Form Number: IRS Form 1040.
    Type of Review: Extension.
    Title: Form 1040, U.S. Individual Income Tax Return.
    Description: The Internal Revenue Service, as part of its 
continuing effort to reduce paperwork and respondent burden, invites 
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; 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 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, 1040EZ, 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

[[Page 76428]]

will be determined under existing methodology 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 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: http://www.irs.gov.

PRA Submission to OMB

    Title: U.S. Individual Income Tax Return.
    OMB Number: 1545-0074.
    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; 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.
    Type of Review: Extension of currently approved collections.
    Affected Public: Individuals or households.
    Estimated Number of Respondents: 130,200,000.
    Total Estimated Time: 3.0 billion hours.
    Estimated Time Per Respondent: 23.3 hours.
    Total Estimated Out-of-Pocket Costs: $23.4 billion.
    Estimated 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 without  Self-prepared with tax     Prepared by paid
    Major form filed or type of taxpayer        returns     preparation methods        tax software               software             professional
                                              (millions) -----------------------------------------------------------------------------------------------
                                                                         Costs                   Costs                   Costs                   Costs
                                                             Hours     (dollars)     Hours     (dollars)     Hours     (dollars)     Hours     (dollars)
--------------------------------------------------------------------------------------------------------------------------------------------------------
All Taxpayers Filing Form 1040, 1040A and          130.2        23.3         179        16.4          17        27.9          44        22.9         268
 1040EZ.....................................
Major Form Filed:

[[Page 76429]]

 
    Taxpayers Filing Form 1040 (and                 88.2        30.5         242        26.9          21        36.6          52        28.7         338
     associated forms)......................
    Taxpayers Filing Form 1040A (and                23.3         9.1          62        10.8          29        11.5          44         7.4          82
     associated forms)......................
    Taxpayers Filing Form 1040EZ............        18.7         7.2          29         7.0           1        10.1           9         5.5          60
Type of Taxpayer*:
    Wage and Investment.....................        94.6        11.8          93        11.5          14        17.8          35         9.0         142
    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
                                               -----------------------------------------------------------------------------------------------
                                                    Average for all      Self-prepared without  Self-prepared with tax     Prepared by paid
 Type of taxpayer* and common combinations of     preparation methods        tax software              software              professional
                  forms filed                  -----------------------------------------------------------------------------------------------
                                                               Costs                   Costs                   Costs                   Costs
                                                   Hours     (dollars)     Hours     (dollars)     Hours     (dollars)     Hours     (dollars)
----------------------------------------------------------------------------------------------------------------------------------------------
                                           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           9.2          88        12.2          17        15.8          34         6.6         118
 not 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             24.6         239        32.8          13        35.4          44        18.1         365
 forms 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.......

[[Page 76430]]

 
Form 1040 and forms and schedules including           69.4         618        72.0          40        88.3          99        65.7        746
 more 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.


                                        Table 3.--Taxpayer Burden for Taxpayers Who Filed Form 1040, by Activity
--------------------------------------------------------------------------------------------------------------------------------------------------------
                                                                Percent of   Average time burden of taxpayer activities  (hours per return)    Average
                                                                 returns   -----------------------------------------------------------------  Costs per
                       Form or schedule                           filed                    Record-        Tax          Form      All other      Return
                                                                (percent)    Total Time    keeping      planning    completion   activities   (dollars)
--------------------------------------------------------------------------------------------------------------------------------------------------------
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. 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.
    Clearance Officer: Glenn P. Kirkland, Internal Revenue Service, 
Room 6516, 1111 Constitution Avenue, NW., Washington, DC 20224, (202) 
622-3428.
    OMB Reviewer: Alexander T. Hunt, Office of Management and Budget, 
Room 10235, New Executive Office Building, Washington, DC 20503, (202) 
395-7316.

    Dated: December 14, 2006.
Robert Dahl,
Treasury PRA Clearance Officer.

                                Appendix
------------------------------------------------------------------------
                  Form                                Title
------------------------------------------------------------------------
1040...................................  U.S. Individual Income Tax
                                          Return.
1040 A.................................  U.S. Individual Income Tax
                                          Return.
1040 EZ................................  Income Tax Return for Single
                                          and Joint Filers With No
                                          Dependents.
1040X..................................  Amended U.S. Individual Income
                                          Tax Return.
1040NR.................................  U.S. Nonresident Alien Income
                                          Tax Return.
1040 NR-EZ.............................  U.S. Income Tax Return for
                                          Certain Nonresident Aliens
                                          With No Dependents.
926....................................  Return by a U.S.Transferor of
                                          Property to a Foreign
                                          Corporation.
970....................................  Application To Use LIFO
                                          Inventory Method.
972....................................  Consent of Shareholder To
                                          Include Specific Amount in
                                          Gross Income.
1128...................................  Application to Adopt, Change,
                                          or Retain a Tax Year.
2439...................................  Notice to Shareholder of
                                          Undistributed Long-Term
                                          Capital Gains.
3115...................................  Application for Change in
                                          Accounting Method.
3468...................................  Investment Credit.

[[Page 76431]]

 
3520...................................  Annual Return To Report
                                          Transactions With Foreign
                                          Trusts and Receipt of Certain
                                          Foreign Gifts.
3800...................................  General Business Credit.
4255...................................  Recapture of Investment Credit.
4562...................................  Depreciation and Amortization.
4797...................................  Sales of Business Property.
5471...................................  Information Return of U.S.
                                          Persons With Respect To
                                          Certain Foreign Corporations.
5713...................................  International Boycott Report.
5884...................................  Work Opportunity Credit.
6478...................................  Credit for Alcohol Used as
                                          Fuel.
6765...................................  Credit for Increasing Research
                                          Activities.
8082...................................  Notice of Inconsistent
                                          Treatment or Administrative
                                          Adjustment Request (AAR).
8271...................................  Investor Reporting of Tax
                                          Shelter Registration Number.
8586...................................  Low-Income Housing Credit.
8594...................................  Asset Acquisition Statement.
8609 SCH A.............................  Annual Statement.
8611...................................  Recapture of Low-Income Housing
                                          Credit.
8621...................................  Return by a Shareholder of a
                                          Passive Foreign Investment
                                          Company or Qualified Electing
                                          Fund.
8697...................................  Interest Computation Under the
                                          Look-Back Method for Completed
                                          Long-Term Contracts.
8820...................................  Orphan Drug Credit.
8826...................................  Disabled Access Credit.
8830...................................  Enhanced Oil Recovery Credit.
8835...................................  Renewable Electricity and
                                          Refined Coal Production
                                          Credit.
8844...................................  Empowerment Zone and Renewal
                                          Community Employment Credit.
8845...................................  Indian Employment Credit.
8846...................................  Credit for Employer Social
                                          Security and Medicare Taxes
                                          Paid on Certain Employee Tips.
8847...................................  Credit for Contributions to
                                          Selected Community Development
                                          Corporations.
8858...................................  Information Return of U.S.
                                          Persons With Respect to
                                          Foreign Disregarded Entities.
8860...................................  Qualified Zone Academy Bond
                                          Credit.
8861...................................  Welfare-to-Work Credit.
8864...................................  Biodiesel Fuels Credit.
8865...................................  Return of U.S. Persons With
                                          Respect To Certain Foreign
                                          Partnerships.
8866...................................  Interest Computation Under the
                                          Look-Back Method for Property
                                          Depreciated Under the Income
                                          Forecast Method.
8873...................................  Extraterritorial Income
                                          Exclusion.
8874...................................  New Markets Credit.
8881...................................  Credit for Small Employer
                                          Pension Plan Startup Costs.
8882...................................  Credit for Employer-Provided
                                          Childcare Facilities and
                                          Services.
8886...................................  Reportable Transaction
                                          Disclosure Statement.
8896...................................  Low Sulfur Diesel Fuel
                                          Production Credit.
8900...................................  Qualified Railroad Track
                                          Maintenance Credit.
8903...................................  Domestic Production Activities
                                          Deduction.
8907...................................  Nonconventional Source Fuel
                                          Credit.
8913...................................  Credit for Federal Telephone
                                          Excise Tax Paid.
T (Timber).............................  Forest Activities Schedules.
5471 SCH J.............................  Accumulated Earnings and
                                          Profits (E&P) of Controlled
                                          Foreign Corporation.
5471 SCH M.............................  Transactions Between Controlled
                                          Foreign Corporation and
                                          Shareholders or Other Related
                                          Persons.
5471 SCH N.............................  Return of Officers, Directors,
                                          and 10%-or-More Shareholders
                                          of a Foreign Person Holding
                                          Company.
5471 SCH O.............................  Organization or Reorganization
                                          of Foreign Corporation, and
                                          Acquisitions and Dispositions
                                          of Its Stock.
5713 SCH A.............................  International Boycott Factor
                                          (Section 999(c)(1)).
5713 SCH B.............................  Specifically Attributable Taxes
                                          and Income (Section
                                          999(c)(2)).
5713 SCH C.............................  Tax Effect of the International
                                          Boycott Provisions.
8621 A.................................  Return by a Shareholder Making
                                          Certain Late Elections to End
                                          Treatment as a Passive Foreign
                                          Investment Company.
8693...................................  Low-Income Housing Credit
                                          Disposition Bond.
8832...................................  Entity Classification Election.
8838...................................  Consent To Extend the Time To
                                          Assess Tax Under Section 367--
                                          Gain Recognition Statement.
8858 SCH M.............................  Transactions Between Controlled
                                          Foreign Disregarded Entity and
                                          Filer or Other Related
                                          Entities.
8865 SCH K-1...........................  Partner's Share of Income,
                                          Credits, Deductions, etc.

[[Page 76432]]

 
8865 SCH O.............................  Transfer of Property to a
                                          Foreign Partnership.
8865 SCH P.............................  Acquisitions, Dispositions, and
                                          Changes of Interests in a
                                          Foreign Partnership.
1040 SCH A.............................  Itemized Deductions.
1040 SCH B.............................  Interest and Ordinary
                                          Dividends.
1040 SCH C.............................  Profit or Loss From Business.
1040 SCH C-EZ..........................  Net Profit From Business.
1040 SCH D.............................  Capital Gains and Losses.
1040 SCH D-1...........................  Continuation Sheet for Schedule
                                          D.
1040 SCH E.............................  Supplemental Income and Loss.
1040 SCH EIC...........................  Earned Income Credit.
1040 SCH F.............................  Profit or Loss From Farming.
1040 SCH H.............................  Household Employment Taxes.
1040 SCH J.............................  Income Averaging for Farmers
                                          and Fishermen.
1040 SCH R.............................  Credit for the Elderly or the
                                          Disabled.
1040 SCH SE............................  Self-Employment Tax.
1116...................................  Foreign Tax Credit.
1310...................................  Statement of Person Claiming
                                          Refund Due a Deceased
                                          Taxpayer.
2106 EZ................................  Unreimbursed Employee Business
                                          Expenses.
2106...................................  Employee Business Expenses.
2120...................................  Multiple Support Declaration.
2210 F.................................  Underpayment of Estimated Tax
                                          by Farmers and Fishermen.
2210...................................  Underpayment of Estimated Tax
                                          by Individuals, Estates, and
                                          Trusts.
2350...................................  Application for Extension of
                                          Time To File U.S. Income Tax
                                          Return.
2350 SP................................  Solicitud de Prorroga para
                                          Presentar la Declaracion del
                                          Impuesto sobre el Ingreso de
                                          los Estados Unidos.
2441...................................  Child and Dependent Care
                                          Expenses.
2555 EZ................................  Foreign Earned Income
                                          Exclusion.
2555...................................  Foreign Earned Income.
3903...................................  Moving Expenses.
4137...................................  Social Security and Medicare
                                          Tax on Unreported Tip Income.
4563...................................  Exclusion of Income for Bona
                                          Fide Residents of American
                                          Samoa.
4684...................................  Casualties and Thefts.
4835...................................  Farm Rental Income and
                                          Expenses.
4952...................................  Investment Interest Expense
                                          Deduction.
4972...................................  Tax on Lump-Sum Distributions.
5074...................................  Allocation of Individual Income
                                          Tax to Guam or the
                                          Commonwealth of the Northern
                                          Mariana Islands (CNMI).
5329...................................  Additional Taxes on Qualified
                                          Plans (Including IRAs) and
                                          Other Tax-Favored Accounts.
6198...................................  At-Risk Limitations.
6251...................................  Alternative Minimum Tax--
                                          Individuals.
6252...................................  Installment Sale Income.
6781...................................  Gains and Losses From Section
                                          1256 Contracts and Straddles.
8275 R.................................  Regulation Disclosure
                                          Statement.
8275...................................  Disclosure Statement.
8283...................................  Noncash Charitable
                                          Contributions.
8332...................................  Release of Claim to Exemption
                                          for Child of Divorced or
                                          Separated Parents.
8379...................................  Injured Spouse Claim and
                                          Allocation.
8396...................................  Mortgage Interest Credit.
8582 CR................................  Passive Activity Credit
                                          Limitations.
8582...................................  Passive Activity Loss
                                          Limitations.
8606...................................  Nondeductible IRAs.
8615...................................  Tax for Children Under Age 14
                                          With Investment Income of More
                                          Than $1,600.
8689...................................  Allocation of Individual Income
                                          Tax to the Virgin Islands.
8801...................................  Credit for Prior Year Minimum
                                          Tax--Individuals, Estates, and
                                          Trusts.
8812...................................  Additional Child Tax Credit.
8814...................................  Parents' Election to Report
                                          Child's Interest and
                                          Dividends.
8815...................................  Exclusion of Interest from
                                          Series EE and I U.S. Savings
                                          Bonds Issued After 1989.
8824...................................  Like-Kind Exchanges.
8828...................................  Recapture of Federal Mortgage
                                          Subsidy.
8829...................................  Expenses for Business Use of
                                          Your Home.
8834...................................  Qualified Electric Vehicle
                                          Credit.
8836...................................  Qualifying Children Residency
                                          Statement.
8839...................................  Qualified Adoption Expenses.
8840...................................  Closer Connection Exception
                                          Statement for Aliens.
8843...................................  Statement for Exempt
                                          Individuals and Individuals
                                          With a Medical Condition.
8853...................................  Archer MSAs and Long-Term Care
                                          Insurance Contracts.

[[Page 76433]]

 
8854...................................  Initial and Annual Expatriation
                                          Information Statement.
8859...................................  District of Columbia First-Time
                                          Homebuyer Credit.
8862...................................  Information To Claim Earned
                                          Income Credit After
                                          Disallowance.
8863...................................  Education Credits.
8880...................................  Credit for Qualified Retirement
                                          Savings Contributions.
8885...................................  Health Coverage Tax Credit.
8888...................................  Direct Deposit of Refund.
8889...................................  Health Savings Accounts (HSAs).
8891...................................  U.S. Information Return for
                                          Beneficiaries of Certain
                                          Canadian Registered Retirement
                                          Plans.
8898...................................  Statement for Individuals Who
                                          Begin or End Bona Fide
                                          Residence in a U.S.
                                          Possession.
673....................................  Statement for Claiming
                                          Exemption from Withholding on
                                          Foreign Earned Income Eligible
                                          for the Exclusion(s).
1000...................................  Ownership Certificate.
1040 A-SCH 1...........................  Interest and Ordinary Dividends
                                          for Form 1040A Filers..
1040 A-SCH 2...........................  Child and Dependent Care
                                          Expenses for Form 1040A
                                          Filers.
1040 A-SCH 3...........................  Credit for the Elderly or the
                                          Disabled+F66 for Form 1040A
                                          Filers.
1040 ES-E..............................  Estimated Tax for Individuals.
1040 ES-OCR............................  Estimated Tax for Individuals
                                          (Optical Character Recognition
                                          Without Form 1040V).
1040 ES-OCR-V..........................  Payment Voucher.
1040 ES-OTC............................  Estimated Tax for Individuals.
1040 ES/VOCR...........................  Estimated Tax for Individuals
                                          (Optical Character Recognition
                                          With Form 1040V).
1040 V.................................  Payment Voucher.
1040 V-OCR.............................  Payment Voucher.
1040 V-OCR-ES..........................  Payment Voucher.
1045...................................  Application for Tentative
                                          Refund.
4070 A.................................  Employee's Daily Record of
                                          Tips.
4070...................................  Employee's Report of Tips to
                                          Employer.
4361...................................  Application for Exemption From
                                          Self-Employment Tax for Use by
                                          Ministers, Members of
                                          Religious Orders, and
                                          Christian Science
                                          Practitioners.
4868...................................  Application for Automatic
                                          Extension of Time To File
                                          Individual U.S. Income Tax
                                          Return.
4868 SP................................  Solicitud de Prorroga para
                                          Presentar la Declaracion del
                                          Impuesto sobre el Ingreso
                                          Personal de los Estados
                                          Unidos.
5213...................................  Election To Postpone
                                          Determination as To Whether
                                          the Presumption Applies That
                                          an Activity Is Engaged in for
                                          Profit.
8453 OL................................  U.S. Individual Income Tax
                                          Declaration for an IRS e-file
                                          Online Return.
8453 OL SP.............................  Declaracion del Impuesto sobre
                                          el Ingreso Personal de los
                                          Estados Unidos por Medio de la
                                          Presentacion Electronica del
                                          IRS (e-file) En-Linea.
8453...................................  U.S. Individual Income Tax
                                          Declaration for an IRS e-file
                                          Return.
8453 SP................................  Declaracion del Impuesto sobre
                                          el Ingreso Personal de los
                                          Estados Unidos por Medio de la
                                          Presentacion Electronica del
                                          IRS e-file.
8818...................................  Optional Form To Record
                                          Redemption of Series EE and I
                                          U.S. Savings Bonds Issued
                                          After 1989.
8822...................................  Change of Address.
8833...................................  Treaty-Based Return Position
                                          Disclosure Under Section 6114
                                          or 7701(b).
8836 SCH A.............................  Third Party Affidavit.
8836 SCH B.............................  Third Party Affidavit.
8878...................................  IRS e-file Signature
                                          Authorization for Application
                                          for Extension of Time to File.
8879...................................  IRS e-file Signature
                                          Authorization.
8901...................................  Information on Qualifying
                                          Children Who Are Not
                                          Dependents (For Child Tax
                                          Credit Only).
9465...................................  Installment Agreement Request.
W-7 A..................................  Application for Taxpayer
                                          Identification Number for
                                          Pending U.S. Adoptions.
W-7....................................  Application for IRS Individual
                                          Taxpayer Identification
                                          Number.
982....................................  Reduction of Tax Attributes Due
                                          To Discharge of Indebtedness
                                          (and Section 1082 Basis
                                          Adjustment).
4136...................................  Credit for Federal Tax Paid On
                                          Fuels.
4970...................................  Tax on Accumulation
                                          Distribution of Trusts.
2848...................................  Power of Attorney and
                                          Declaration of Representative.
4029...................................  Application for Exemption From
                                          Social Security and Medicare
                                          Taxes and Waiver of Benefits.
4852...................................  Substitute for Form W-2 or Form
                                          1099-R.
5754...................................  Statement by Person(s)
                                          Receiving Gambling Winnings.

[[Page 76434]]

 
8821...................................  Tax Information Authorization.
8836 SP................................  Comprobante de Residencia para
                                          los Hijos(as) Calificados(as).
8836 SP-SCH A..........................  Declaracion Jurada del Tercero.
8836 SP-SCH B..........................  Declaracion Jurada del Tercero.
8878 SP................................  Autorizacion de firma para
                                          presentar por medio del IRS e-
                                          file--Solicitud de prorroga
                                          del plazo.
8879 SP................................  Autorizacion de firma para
                                          presentar por medio del IRS e-
                                          file.
9465 SP................................  Peticion para un Plan de Pagos
                                          a Plazos.
SS-4...................................  Application for Employer
                                          Identification Number.
SS-8...................................  Determination of Employee Work
                                          Status for Purposes of Federal
                                          Employment Taxes and Income
                                          Tax Withholding.
W-4P...................................  Withholding Certificate for
                                          Pension or Annuity Payments.
W-4S...................................  Request for Federal Income Tax
                                          Withholding From Sick Pay.
W-4 SP.................................  Certificado de descuentos
                                          del(la) empleado(a) para la
                                          retencion.
W-4 V..................................  Voluntary Withholding Request.
W-4....................................  Employee's Withholding
                                          Allowance Certificate.
W-5 SP.................................  Certificado del pago por
                                          adelantado del Credito por
                                          Ingreso del Trabajo.
W-5....................................  Earned Income Credit Advance
                                          Payment Certificate.
W-7 SP.................................  Solicitud de Numero de
                                          Identicacion Personal del
                                          Contribuyente el Servicio de
                                          Impuestos Internos.
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 [FR Doc. E6-21709 Filed 12-19-06; 8:45 am]
BILLING CODE 4830-01-P