Proposed Collection; Comment Request 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, 50459-50465 [E7-17232]
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Federal Register / Vol. 72, No. 169 / Friday, August 31, 2007 / Notices
Approved: August 17, 2007.
David C. Brown,
IRS Reports Clearance Officer.
[FR Doc. E7–17218 Filed 8–30–07; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[IA–44–94]
Proposed Collection: Comment
Request for Regulation Project
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
SUMMARY: The Department of the
Treasury, 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/or continuing information
collections, as required by the
Paperwork Reduction Act of 1995,
Public Law 104–13(44 U.S.C.
3506(c)(2)(A)). Currently, the IRS is
soliciting comments concerning an
existing final regulation, IA–44–94 (TD
8690), Deductibility, Substantiation, and
Disclosure of Certain Charitable
Contributions (§§ 1.170A–13(f) and
1.6115–1).
DATES: Written comments should be
received on or before October 30, 2007
to be assured of consideration.
ADDRESSES: Direct all written comments
to David C. Brown, Internal Revenue
Service, room 6129, 1111 Constitution
Avenue, NW., Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the regulation should be
directed to Allan Hopkins, at (202) 622–
6665, or at Internal Revenue Service,
room 6129, 1111 Constitution Avenue,
NW., Washington, DC 20224, or through
the Internet, at
Allan.M.Hopkins@irs.gov.
sroberts on PROD1PC70 with NOTICES
SUPPLEMENTARY INFORMATION:
Title: Deductibility, Substantiation,
and Disclosure of Certain Charitable
Contributions.
OMB Number: 1545–1464.
Regulation Project Number: IA–44–
94.
Abstract: This regulation provides
guidance regarding the allowance of
certain charitable contribution
deductions, the substantiation
requirements for charitable
contributions of $250 or more, and the
disclosure requirements for quid pro
quo contributions in excess of $75. The
VerDate Aug<31>2005
00:43 Aug 31, 2007
Jkt 211001
regulations affect donee organizations
described in Internal Revenue code
section 170(c) and individuals and
entities that make payments to these
organizations.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households, business or other for-profit
organizations, and not-for-profit
institutions.
Estimated Number of Respondents:
1,750,000.
Estimated Time per Respondent: 1
hour, 8 minutes.
Estimated Total Annual Burden
Hours: 1,975,000.
The following paragraph applies to all
of the collections of information covered
by this notice.
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
submitted in response to this notice will
be summarized and/or included in the
request for OMB approval. All
comments will become a matter of
public record.
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 shall 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.
Approved: August 16, 2007.
David C. Brown,
IRS Reports Clearance Officer.
[FR Doc. E7–17220 Filed 8–30–07; 8:45 am]
BILLING CODE 4830–01–P
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50459
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request 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
Internal Revenue Service (IRS),
Department of the Treasury.
ACTION: Notice and request for
comments.
AGENCY:
SUMMARY: 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).
DATES: Written comments should be
received on or before October 30, 2007
to be assured of consideration.
ADDRESSES: Direct all written comments
to The OMB Unit,
SE:W:CAR:MP:T:T:SP, Internal Revenue
Service, Room 6129, 1111 Constitution
Avenue, NW., Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the form and instructions
should be directed to Chief,
RAS:R:TSBR, NCA 7th Floor, Internal
Revenue Service, 1111 Constitution
Avenue, NW., Washington, DC 20224,
or through the Internet at
ChiefTSBR@irs.gov.
SUPPLEMENTARY INFORMATION:
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. 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
E:\FR\FM\31AUN1.SGM
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Federal Register / Vol. 72, No. 169 / Friday, August 31, 2007 / Notices
(3) in OMB’s database of approved
information collections.
The Individual Taxpayer Burden
Model (ITBM) estimates the levels of
burden experienced by individual
taxpayers when complying with the
Federal tax laws. This model reflects
major changes over the past two decades
in the way taxpayers prepare and file
their returns; more than 85 percent of all
individual tax returns are prepared
utilizing computer software, either by
the taxpayer or a paid provider, and less
than 15 are prepared manually. 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,
e.g. recordkeeping and tax planning.
Burden is defined as the time and outof-pocket costs incurred by taxpayers to
comply with the Federal tax system.
The time expended and the out-ofpocket costs are estimated separately.
The 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 preparation methods are:
• Self-prepared without software;
• Self-prepared with software;
• Used a paid preparer.
The types of taxpayer activities
measured in the model are:
• Recordkeeping;
• Form completion;
• Form submission (electronic and
paper);
• Tax planning (this activity
completed at individual taxpayer
discretion);
• Use of services (IRS and paid
professional);
• Gathering tax materials.
The methodology incorporates results
from a burden survey of 14,932
taxpayers conducted in 2000 and 2001,
and estimates taxpayer burden based on
those survey results. Summary level
results using this methodology are
presented in the table below.
sroberts on PROD1PC70 with NOTICES
Taxpayer Burden Estimates
Time burden is broken out by
taxpayer activity. The largest
component of time burden is record
keeping at roughly 58 percent for all
taxpayers, as opposed to form
completion and submission at only
about 14 percent. In addition, the time
burden associated with form completion
and submission activities are closely
VerDate Aug<31>2005
00:43 Aug 31, 2007
Jkt 211001
tied to preparation method. That is,
these time burden estimates fluctuate
according to preparation method.
Both time and cost average burdens
are national averages, and do not
necessarily reflect a ‘‘typical’’ case. The
average time burden for all taxpayers
filing a 1040, 1040A, or 1040EZ in 2006
was 26.5 hours, with an average cost of
$207 per return. This average includes
all associated forms and schedules,
across all preparation methods and all
taxpayer activities. Taxpayers filing
Form 1040 had an average burden of
34.0 hours, and taxpayers filing Form
1040A and Form 1040EZ averaged 10.2
hours. However, within each of these
estimates, there is significant variation
in taxpayer activity. Similarly, tax
preparation fees vary extensively
depending on the taxpayer’s tax
situation and issues, the type of
professional preparer and geographic
area.
The data shown are the best estimates
from tax returns filed for 2006 currently
available as of July 20, 2007. The
estimates are subject to change as new
forms and data become available. The
estimates do not include burden
associated with post-filing activities.
However, operational IRS data indicate
that electronically prepared and e-filed
returns have fewer errors, implying a
lower overall post-filing burden.
Taxpayer Burden Model
The tables below show burden
estimates by form type for Tax Years
2004, 2005, and 2006. The data are
being presented for these three years
because the 2006 estimates are based on
an updated version of the ITBM. This
updated version takes into account
technical adjustments using improved
data on taxpayer filing activities. Note
that changes in burden reported for TY
2004 and 2005 versus prior published
estimates, reflect not a change in actual
burden but rather a change in
methodology. Therefore, three years of
data are presented below, based on the
new methodology to show relative
changes in burden over the past three
years.
Proposed 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
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the items reported on the forms are
correct, and also for general statistics
use.
Current Actions: Changes are being
made to some of the forms. These
changes have resulted in an overall
increase of 361,564,830 total hours in
taxpayer burden previously approved by
OMB.
Type of Review: Revision of currently
approved collections.
Affected Public: Individuals or
households.
Estimated Number of Respondents:
133,912,900.
Total Estimated Time: 3.55 billion
hours (3,548,691,850 hours).
Estimated Time per Respondent: 26.5
hours.
Total Estimated Out-of-Pocket Costs:
$27.7 billion ($27,719,970,300).
Estimated Out-of-Pocket Cost per
Respondent: $207.
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 submitted in response to
this notice will be summarized and/or
included in the request for OMB
approval. All comments will become a
matter of public record. 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.
Approved: August 27, 2007.
David C. Brown,
IRS Reports Clearance Officer.
E:\FR\FM\31AUN1.SGM
31AUN1
50461
Federal Register / Vol. 72, No. 169 / Friday, August 31, 2007 / Notices
TABLE 1.—TAX YEAR 2006 TAXPAYER BURDEN ESTIMATES FOR INDIVIDUAL TAXPAYERS, BY ACTIVITY
Major form filed or type of taxpayer
Time burden (hours)
Money burden
Average time
Percentage
of returns
All Taxpayers .............
Major Forms Filed
1040 ....................
1040A & 1040EZ
........................
Type of Taxpayer
Wage and Investment ................
Self-Employed .....
Average
total time
Record
keeping
Tax planning
Form completion
Form submission
Average costs
All other
100
26.5
15.3
4.5
3.3
0.5
2.8
$207
68
32
34.0
10.2
20.3
4.3
5.9
1.6
3.8
2.4
0.6
0.5
3.4
1.4
268
75
72
28
14.1
58.1
5.8
39.5
3.2
7.9
3.0
4.3
0.5
0.7
1.6
5.8
114
444
TABLE 2.—TAX YEAR 2005 TAXPAYER BURDEN ESTIMATES FOR INDIVIDUAL TAXPAYERS, BY ACTIVITY
Major form filed or type of taxpayer
Time burden (hours)
Money burden
Average time
Percentage
of returns
All Taxpayers .............
Major Forms Filed
1040 ....................
1040A & 1040EZ
........................
Type of Taxpayer
Wage and Investment ................
Self-Employed .....
Average
total time
Record
keeping
Tax planning
Form completion
Form submission
Average costs
All other
100
26.0
14.8
4.5
3.3
0.5
2.8
$195
68
32
33.4
10.0
19.8
4.1
5.9
1.6
3.7
2.4
0.6
0.5
3.4
1.4
253
71
72
28
13.8
57.0
5.6
38.4
3.2
7.9
2.9
4.2
0.5
0.7
1.6
5.8
107
420
TABLE 3.—TAX YEAR 2004 TAXPAYER BURDEN ESTIMATES FOR INDIVIDUAL TAXPAYERS, BY ACTIVITY
Major form filed or type of taxpayer
Time burden (hours)
Money burden
Average time
Percentage
of returns
All Taxpayers .............
Major Forms Filed
1040 ....................
1040A & 1040EZ
........................
Type of Taxpayer
Wage and Investment ................
Self-Employed .....
Average
total time
Record
keeping
Tax planning
Form completion
Form submission
Average costs
All other
100
25.4
14.6
4.2
3.3
0.5
2.8
$185
68
32
32.5
9.8
19.5
4.1
5.4
1.5
3.7
2.4
0.6
0.5
3.4
1.4
242
62
72
28
13.4
55.8
5.5
37.9
2.9
7.3
2.9
4.2
0.5
0.7
1.6
5.7
97
408
Note: Detail may not add to total because
of rounding.
APPENDIX
sroberts on PROD1PC70 with NOTICES
Form
Filed by
individuals
and others
1040 ...............................
1040 A ...........................
1040 EZ .........................
1040 X ...........................
1040 NR .........................
1040 NR–EZ ..................
926 .................................
970 .................................
........................
........................
........................
........................
........................
........................
X
X
VerDate Aug<31>2005
00:43 Aug 31, 2007
Jkt 211001
Title
U.S. Individual Income Tax Return.
U.S. Individual Income Tax Return.
Income Tax Return for Single and Joint Filers With No Dependents.
Amended U.S. Individual Income Tax Return.
U.S. Nonresident Alien Income Tax Return.
U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents.
Return by a U.S. Transferor of Property to a Foreign Corporation.
Application To Use LIFO Inventory Method.
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31AUN1
50462
Federal Register / Vol. 72, No. 169 / Friday, August 31, 2007 / Notices
APPENDIX—Continued
Form
Filed by
individuals
and others
972 .................................
982 .................................
X
X
sroberts on PROD1PC70 with NOTICES
1040
1040
1040
1040
1040
1040
1040
1040
1040
1040
1040
1040
1040
1040
1040
1040
1040
1040
1040
1040
1040
1040
1040
1040
1045
1116
1128
1310
2106
2106
2120
2210
2210
2350
2439
2441
2555
2555
2848
3115
3468
3520
3800
3903
4029
4070
4070
4137
4136
4255
4361
A–SCH 1 ...............
A–SCH 2 ...............
A–SCH 3 ...............
ES–E .....................
ES–OCR ...............
ES–OCR–V
ES–OTC ................
ES/V–OCR
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 ................
V ...........................
V–OCR
V–OCR–ES ...........
...............................
...............................
...............................
...............................
EZ .........................
...............................
...............................
F ............................
...............................
...............................
...............................
...............................
EZ .........................
...............................
...............................
...............................
...............................
...............................
...............................
...............................
...............................
A ...........................
...............................
...............................
...............................
...............................
...............................
........................
........................
........................
........................
........................
........................
........................
........................
........................
........................
X
X
........................
........................
X
........................
X
X
........................
........................
........................
........................
........................
........................
X
X
X
........................
........................
........................
........................
X
X
........................
X
........................
........................
........................
X
X
X
X
X
........................
........................
........................
........................
........................
X
X
........................
4562
4563
4684
4797
4835
4852
4868
4952
4970
4972
5074
...............................
...............................
...............................
...............................
...............................
...............................
...............................
...............................
...............................
...............................
...............................
X
........................
X
X
........................
........................
........................
X
X
X
........................
5213 ...............................
X
5329 ...............................
........................
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00:43 Aug 31, 2007
Jkt 211001
Title
Consent of Shareholder To Include Specific Amount in Gross Income.
Reduction of Tax Attributes Due To Discharge of Indebtedness (and Section 1082 Basis Adjustment).
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)
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.
Payment Voucher.
Payment Voucher.
Payment Voucher.
Application for Tentative Refund.
Foreign Tax Credit.
Application To Adopt, Change, or Retain a Tax Year.
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.
Notice to Shareholder of Undistributed Long-Term Capital Gains.
Child and Dependent Care Expenses.
Foreign Earned Income Exclusion.
Foreign Earned Income.
Power of Attorney and Declaration of Representative.
Application for Change in Accounting Method.
Investment Credit.
Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts.
General Business Credit.
Moving Expenses.
Application for Exemption From Social Security and Medicare Taxes and Waiver of Benefits.
Employee’s Daily Record of Tips.
Employee’s Report of Tips to Employer.
Social Security and Medicare Tax on Unreported Tip Income.
Credit for Federal Tax Paid On Fuels.
Recapture of Investment Credit.
Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious
Orders, and Christian Science Practitioners.
Depreciation and Amortization.
Exclusion of Income for Bona Fide Residents of American Samoa.
Casualties and Thefts.
Sales of Business Property.
Farm Rental Income and Expenses.
Substitute for Form W–2 or Form 1099–R.
Application for Automatic Extension of Time To File Individual U.S. Income Tax Return.
Investment Interest Expense Deduction.
Tax on Accumulation Distribution of Trusts.
Tax on Lump-Sum Distributions.
Allocation of Individual Income Tax To Guam or the Commonwealth of the Northern Mariana Islands
(CNMI).
Election To Postpone Determination as To Whether the Presumption Applies That an Activity Is Engaged in for Profit.
Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts.
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Federal Register / Vol. 72, No. 169 / Friday, August 31, 2007 / Notices
50463
APPENDIX—Continued
Form
Filed by
individuals
and others
5471 SCH J ...................
5471 SCH M ..................
5471 SCH N ...................
X
X
X
5471 SCH O ..................
X
sroberts on PROD1PC70 with NOTICES
5471
5713
5713
5713
5713
5754
5884
6198
6251
6252
6478
6765
8082
6781
8271
8275
8275
8283
8332
8379
8396
8453
8453
8582
8582
8586
8594
8606
8609
8611
8615
8621
...............................
SCH A ...................
SCH B ...................
SCH C ...................
...............................
...............................
...............................
...............................
...............................
...............................
...............................
...............................
...............................
...............................
...............................
R ...........................
...............................
...............................
...............................
...............................
...............................
OL .........................
...............................
CR .........................
...............................
...............................
...............................
...............................
SCH A ...................
...............................
...............................
A ...........................
X
X
X
X
X
X
X
X
........................
X
X
X
X
X
X
X
X
X
........................
........................
........................
........................
........................
X
X
X
X
........................
X
X
........................
X
8621
8689
8693
8697
8801
8812
8814
8815
8818
8820
8821
8822
8824
8826
8828
8829
8830
8832
8833
8834
8835
8836
8836
8836
8836
8836
8836
8838
8839
8840
8843
...............................
...............................
...............................
...............................
...............................
...............................
...............................
...............................
...............................
...............................
...............................
...............................
...............................
...............................
...............................
...............................
...............................
...............................
...............................
...............................
...............................
SCH A ...................
SCH B ...................
SP .........................
SP–SCH A
SP–SCH B
...............................
...............................
...............................
...............................
...............................
X
........................
X
X
X
........................
........................
........................
........................
X
X
X
X
X
........................
........................
X
X
X
X
X
........................
........................
........................
........................
........................
........................
X
........................
........................
........................
VerDate Aug<31>2005
00:43 Aug 31, 2007
Jkt 211001
Title
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.
Information Return of U.S. Persons With Respect To Certain Foreign Corporations.
International Boycott Factor (Section 999(c)(1)).
Specifically Attributable Taxes and Income (Section 999(c)(2)).
Tax Effect of the International Boycott Provisions.
International Boycott Report.
Statement by Person(s) Receiving Gambling Winnings.
Work Opportunity Credit.
At-Risk Limitations.
Alternative Minimum Tax—Individuals.
Installment Sale Income.
Credit for Alcohol Used as Fuel.
Credit for Increasing Research Activities.
Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR).
Gains and Losses From Section 1256 Contracts and Straddles.
Investor Reporting of Tax Shelter Registration Number.
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.
U.S. Individual Income Tax Declaration for an IRS e-file Online Return.
U.S. Individual Income Tax Declaration for an IRS e-file Return.
Passive Activity Credit Limitations.
Passive Activity Loss Limitations.
Low-Income Housing Credit.
Asset Acquisition Statement.
Nondeductible IRAs.
Annual Statement.
Recapture of Low-Income Housing Credit.
Tax for Children Under Age 14 With Investment Income of More Than $1,600.
Return by a Shareholder Making Certain Late Elections to End Treatment as a Passive Foreign Investment Company.
Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund.
Allocation of Individual Income Tax To the Virgin Islands.
Low-Income Housing Credit Disposition Bond.
Interest Computation Under the Look-Back Method for Completed Long-Term Contracts.
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.
Optional Form To Record Redemption of Series EE and I U.S. Savings Bonds Issued After 1989.
Orphan Drug Credit.
Tax Information Authorization.
Change of Address.
Like-Kind Exchanges.
Disabled Access Credit.
Recapture of Federal Mortgage Subsidy.
Expenses for Business Use of Your Home.
Enhanced Oil Recovery Credit.
Entity Classification Election.
Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b).
Qualified Electric Vehicle Credit.
Renewable Electricity and Refined Coal Production Credit.
Third Party Affidavit.
Third Party Affidavit.
Comprobante de Residencia para los Hijos(as) Calificados(as).
Declaracion Jurada del Tercero.
Declaracion Jurada del Tercero.
Qualifying Children Residency Statement.
Consent To Extend the Time To Assess Tax Under Section 367—Gain Recognition Statement.
Qualified Adoption Expenses.
Closer Connection Exception Statement for Aliens.
Statement for Exempt Individuals and Individuals With a Medical Condition.
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50464
Federal Register / Vol. 72, No. 169 / Friday, August 31, 2007 / Notices
APPENDIX—Continued
Filed by
individuals
and others
Form
...............................
...............................
...............................
...............................
...............................
...............................
...............................
SCH M ..................
...............................
...............................
...............................
...............................
...............................
...............................
SCH K–1 ...............
SCH O ..................
SCH P ...................
...............................
...............................
X
X
X
X
........................
........................
X
X
........................
X
X
........................
........................
X
X
X
X
X
X
8873 ...............................
8874 ...............................
8878 SP .........................
8878 ...............................
8879 SP .........................
8879 ...............................
8880 ...............................
8881 ...............................
8882 ...............................
8885 ...............................
8886 ...............................
8889 ...............................
8891 ...............................
8896 ...............................
8898 ...............................
8900 ...............................
8901 ...............................
8903 ...............................
9465 SP .........................
9465 ...............................
SS–4 ..............................
SS–8 ..............................
X
X
........................
........................
........................
........................
........................
X
X
........................
X
........................
........................
X
........................
X
........................
X
........................
........................
X
X
T (Timber) ......................
W–4 P ............................
W–4 S ............................
W–4 SP ..........................
W–4 V ............................
W–4 ................................
W–5 SP ..........................
W–5 ................................
W–7 A ............................
W–7 SP ..........................
W–7 ................................
Notice 160920–05 ..........
8906 ...............................
8908 ...............................
8910 ...............................
8911 ...............................
8914 ...............................
8915 ...............................
1040ES (NR) ..................
2350 SP .........................
sroberts on PROD1PC70 with NOTICES
8844
8845
8846
8847
8853
8854
8858
8858
8859
8860
8861
8862
8863
8864
8865
8865
8865
8865
8866
X
........................
........................
........................
........................
........................
........................
........................
........................
........................
........................
........................
........................
........................
........................
........................
........................
........................
........................
........................
4868 SP .........................
........................
5695
8888
8907
8913
........................
........................
........................
X
...............................
...............................
...............................
...............................
VerDate Aug<31>2005
00:43 Aug 31, 2007
Jkt 211001
Title
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.
Archer MSAs and Long-Term Care Insurance Contracts.
Initial and Annual Expatriation Information Statement.
Information Return of U.S. Persons With Respect to Foreign Disregarded Entities.
Transactions Between Controlled Foreign Disregarded Entity and Filer or Other Related Entities.
District of Columbia First-Time Homebuyer Credit.
Qualified Zone Academy Bond Credit.
Welfare-to-Work Credit.
Information to Claim Earned Income Credit After Disallowance.
Education Credits.
Biodiesel Fuels Credit.
Partner’s Share of Income, Credits, Deductions, etc.
Transfer of Property to a Foreign Partnership.
Acquisitions, Dispositions, and Changes of Interests in a Foreign Partnership.
Return of U.S. Persons With Respect To Certain Foreign Partnerships.
Interest Computation Under the Look-Back Method for Property Depreciated Under the Income
Forcast Method.
Extraterritorial Income Exclusion.
New Markets Credit.
Autorizacion de firma para presentar por medio del IRS e-file—Solicitud de prorroga del plazo.
IRS e-file Signature Authorization for Application for Extension of Time to File.
Autorizacion de firma para presentar por medio del IRS e-file.
IRS e-file Signature Authorization.
Credit for Qualified Retirement Savings Contributions.
Credit for Small Employer Pension Plan Startup Costs.
Credit for Employer-Provided Childcare Facilities and Services.
Health Coverage Tax Credit.
Reportable Transaction Disclosure Statement.
Health Savings Accounts (HSAs).
U.S. Information Return for Beneficiaries of Certain Cana
Low Sulfur Diesel Fuel Production Credit.
Statement for Individuals Who Begin or End Bona Fide Residence in a U.S. Possession.
Qualified Railroad Track Maintenance Credit.
Information on Qualifying Children Who Are Not Dependents (For Child Tax Credit Only).
Domestic Production Activities Deduction.
Peticion para un Plan de Pagos a Plazos.
Installment Agreement Request.
Application for Employer Identification Number.
Determination of Employee Work Status for Purposes of Federal Employment Taxes and Income
Tax Withholding.
Forest Activities Schedules.
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.
Application for Taxpayer Identification Number for Pending U.S. Adoptions.
Solicitud de Numero de Identicacion Personal del Contribuyente el Servicio de Impuestos Internos.
Application for IRS Individual Taxpayer Identification Number.
Deduction for Energy Efficient Commercial Buildings.
Distills Spirits Credit.
Energy Efficient Home Credit.
Alternative Motor Vehicle Credit.
Alternative Fuel Vehicle Refueling Property Credit.
Exemption Amount For Taxpayers Housing Individuals Displaced by Hurricane Katrina.
Qualified Hurricane Retirement Plan Distribution and Repayments.
U.S. Estimated Tax for Nonresident Alien Individuals.
´
´
Solicitud de Prorroga para Presentar la Declaracion del Impuesto sobre el Ingreso de los Estados
Unidos.
´
´
´
Solicitud de Prorroga Automatica para Presentar la Declaracion del Impuesto sobre el Ingreso Personal de los Estados Unidos.
Residential Energy Credits.
Direct Deposit of Refund to More Than One Account.
Nonconventional Source Fuel Credit.
Credit For Federal Telephone Excise Tax Paid.
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Federal Register / Vol. 72, No. 169 / Friday, August 31, 2007 / Notices
50465
APPENDIX—Continued
Form
Filed by
individuals
and others
8919 ...............................
........................
Title
Uncollected Social Security and Medicare Tax on Wages.
[FR Doc. E7–17232 Filed 8–30–07; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Open meeting of the Area 6 Committee
of the Taxpayer Advocacy Panel
(including the states of Arizona,
Colorado, Idaho, Montana, New
Mexico, North Dakota, Oregon, South
Dakota, Utah, Washington and
Wyoming)
Internal Revenue Service (IRS)
Treasury.
AGENCY:
ACTION:
Notice of meeting.
or you can contact us at
www.improveirs.org.
The agenda will include the
following: Various IRS issues.
Dated: August 24, 2007.
John Fay,
Acting Director, Taxpayer Advocacy Panel.
[FR Doc. E7–17222 Filed 8–30–07; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
United States Mint
Notification of Citizens Coinage
Advisory Committee September 2007
Public Meeting
Pursuant to United States
Code, Title 31, section 5135(b)(8)(C), the
United States Mint announces the
Citizens Coinage Advisory Committee
(CCAC) public meeting scheduled for
September 25, 2007.
DATES: September 25, 2007.
Time: Public meeting time: 9 a.m. to
11:30 a.m.
Location: United States Mint, 801 9th
Street, NW., Washington, DC 20220.
Subject: Review candidate designs for
the 2009 Abraham Lincoln Bicentennial
One-Cent Coin Redesign, and other
general business.
Interested persons should call 202–
354–7502 for the latest update on
meeting time and room location.
In accordance with 31 U.S.C. 5135,
the CCAC:
• Advises the Secretary of the
Treasury on any theme or design
proposals relating to circulating coinage,
bullion coinage, Congressional Gold
Medals, and national and other medals.
• Advises the Secretary of the
Treasury with regard to the events,
persons, or places to be commemorated
by the issuance of commemorative coins
in each of the five calendar years
succeeding the year in which a
commemorative coin designation is
made.
• Makes recommendations with
respect to the mintage level for any
commemorative coin recommended.
FOR FURTHER INFORMATION CONTACT: Cliff
Northup, United States Mint Liaison to
the CCAC, 801 9th Street, NW.,
Washington, DC 20220; or call 202–354–
7200.
SUMMARY:
SUMMARY: An open meeting of the Area
6 Committee of the Taxpayer Advocacy
Panel will be conducted (via
teleconference). The Taxpayer
Advocacy Panel (TAP) is soliciting
public comments, ideas, and
suggestions on improving customer
service at the Internal Revenue Service.
The TAP will use citizen input to make
recommendations to the Internal
Revenue Service.
The meeting will be held
Thursday, September 27, 2007.
DATES:
FOR FURTHER INFORMATION CONTACT:
Dave Coffman at 1–888–912–1227, or
206–220–6096.
Notice is
hereby given pursuant to Section
10(a)(2) of the Federal Advisory
Committee Act, 5 U.S.C. App. (1988)
that an open meeting of the Area 6
Committee of the Taxpayer Advocacy
Panel will be held Thursday, September
27, 2007 from 1 p.m. to 2:30 p.m. Pacific
Time via a telephone conference call.
The public is invited to make oral
comments. Individual comments will be
limited to 5 minutes. Due to limited
conference lines, notification of intent
to participate in the telephone
conference call meeting must be made
with Dave Coffman. Mr. Coffman can be
reached at 1–888–912–1227 or 206–
220–6096. If you would like to have the
TAP consider a written statement,
please call Dave Coffman at the
telephone numbers above or write to
Dave Coffman, TAP Office, 915 2nd
Avenue, MS W–406, Seattle, WA 98174
sroberts on PROD1PC70 with NOTICES
SUPPLEMENTARY INFORMATION:
VerDate Aug<31>2005
00:43 Aug 31, 2007
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Any member of the public interested
in submitting matters for the CCAC’s
consideration is invited to submit them
by fax to the following number: 202–
756–6830.
Authority: 31 U.S.C. 5135(b)(8)(C).
Dated: August 27, 2007.
Edmund C. Moy,
Director, United States Mint.
[FR Doc. E7–17213 Filed 8–30–07; 8:45 am]
BILLING CODE 4810–02–P
U.S.-CHINA ECONOMIC AND
SECURITY REVIEW COMMISSION
Notice of Open Public Hearing
U.S.-China Economic and
Security Review Commission.
ACTION: Correction to Notice of open
public hearing—September 6, 2007,
University of North Carolina–Chapel
Hill, NC.
AGENCY:
SUMMARY: The original Notice was
published in the Federal Register on
August 24, 2007 on page 47834. This
correction changes the date to
September 6, 2007.
Name: Carolyn Bartholomew,
Chairman of the U.S.-China Economic
and Security Review Commission.
The Commission is mandated by
Congress to investigate, assess, evaluate,
and report to Congress annually on ‘‘the
national security implications and
impact of the bilateral trade and
economic relationship between the
United States and the People’s Republic
of China.’’ Pursuant to this mandate, the
Commission will hold a public hearing
in Chapel Hill, NC, at the University of
North Carolina on September 6, 2007 on
‘‘North Carolina: China’s Impact on the
North Carolina Economy: Winners and
Losers.’’
Background
This event is the seventh in a series
of public hearings the Commission will
hold during its 2007 report cycle to
collect input from leading experts in
academia, business, industry,
government and from the public on the
impact of the economic and national
security implications of the U.S.
bilateral trade and economic
relationship with China. The September
6 hearing is being conducted to examine
E:\FR\FM\31AUN1.SGM
31AUN1
]]>Agencies
[Federal Register Volume 72, Number 169 (Friday, August 31, 2007)]
[Notices]
[Pages 50459-50465]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E7-17232]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request 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
AGENCY: Internal Revenue Service (IRS), Department of the Treasury.
ACTION: Notice and request for comments.
-----------------------------------------------------------------------
SUMMARY: 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).
DATES: Written comments should be received on or before October 30,
2007 to be assured of consideration.
ADDRESSES: Direct all written comments to The OMB Unit,
SE:W:CAR:MP:T:T:SP, Internal Revenue Service, Room 6129, 1111
Constitution Avenue, NW., Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the form and instructions should be directed to Chief,
RAS:R:TSBR, NCA 7th Floor, Internal Revenue Service, 1111 Constitution
Avenue, NW., Washington, DC 20224, or through the Internet at
ChiefTSBR@irs.gov.
SUPPLEMENTARY INFORMATION:
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. 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
[[Page 50460]]
(3) in OMB's database of approved information collections.
The Individual Taxpayer Burden Model (ITBM) estimates the levels of
burden experienced by individual taxpayers when complying with the
Federal tax laws. This model reflects major changes over the past two
decades in the way taxpayers prepare and file their returns; more than
85 percent of all individual tax returns are prepared utilizing
computer software, either by the taxpayer or a paid provider, and less
than 15 are prepared manually. 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, e.g.
recordkeeping and tax planning.
Burden is defined as the time and out-of-pocket costs incurred by
taxpayers to comply with the Federal tax system. The time expended and
the out-of-pocket costs are estimated separately. The 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 preparation methods
are:
Self-prepared without software;
Self-prepared with software;
Used a paid preparer.
The types of taxpayer activities measured in the model are:
Recordkeeping;
Form completion;
Form submission (electronic and paper);
Tax planning (this activity completed at individual
taxpayer discretion);
Use of services (IRS and paid professional);
Gathering tax materials.
The methodology incorporates results from a burden survey of 14,932
taxpayers conducted in 2000 and 2001, and estimates taxpayer burden
based on those survey results. Summary level results using this
methodology are presented in the table below.
Taxpayer Burden Estimates
Time burden is broken out by taxpayer activity. The largest
component of time burden is record keeping at roughly 58 percent for
all taxpayers, as opposed to form completion and submission at only
about 14 percent. In addition, the time burden associated with form
completion and submission activities are closely tied to preparation
method. That is, these time burden estimates fluctuate according to
preparation method.
Both time and cost average burdens are national averages, and do
not necessarily reflect a ``typical'' case. The average time burden for
all taxpayers filing a 1040, 1040A, or 1040EZ in 2006 was 26.5 hours,
with an average cost of $207 per return. This average includes all
associated forms and schedules, across all preparation methods and all
taxpayer activities. Taxpayers filing Form 1040 had an average burden
of 34.0 hours, and taxpayers filing Form 1040A and Form 1040EZ averaged
10.2 hours. However, within each of these estimates, there is
significant variation in taxpayer activity. Similarly, tax preparation
fees vary extensively depending on the taxpayer's tax situation and
issues, the type of professional preparer and geographic area.
The data shown are the best estimates from tax returns filed for
2006 currently available as of July 20, 2007. The estimates are subject
to change as new forms and data become available. The estimates do not
include burden associated with post-filing activities. However,
operational IRS data indicate that electronically prepared and e-filed
returns have fewer errors, implying a lower overall post-filing burden.
Taxpayer Burden Model
The tables below show burden estimates by form type for Tax Years
2004, 2005, and 2006. The data are being presented for these three
years because the 2006 estimates are based on an updated version of the
ITBM. This updated version takes into account technical adjustments
using improved data on taxpayer filing activities. Note that changes in
burden reported for TY 2004 and 2005 versus prior published estimates,
reflect not a change in actual burden but rather a change in
methodology. Therefore, three years of data are presented below, based
on the new methodology to show relative changes in burden over the past
three years.
Proposed 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 some of the forms. These
changes have resulted in an overall increase of 361,564,830 total hours
in taxpayer burden previously approved by OMB.
Type of Review: Revision of currently approved collections.
Affected Public: Individuals or households.
Estimated Number of Respondents: 133,912,900.
Total Estimated Time: 3.55 billion hours (3,548,691,850 hours).
Estimated Time per Respondent: 26.5 hours.
Total Estimated Out-of-Pocket Costs: $27.7 billion
($27,719,970,300).
Estimated Out-of-Pocket Cost per Respondent: $207.
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 submitted in response to this notice will be summarized
and/or included in the request for OMB approval. All comments will
become a matter of public record. 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.
Approved: August 27, 2007.
David C. Brown,
IRS Reports Clearance Officer.
[[Page 50461]]
Table 1.--Tax Year 2006 Taxpayer Burden Estimates for Individual Taxpayers, by Activity
--------------------------------------------------------------------------------------------------------------------------------------------------------
Major form filed or type of taxpayer Time burden (hours) Money burden
--------------------------------------------------------------------------------------------------------------------------------------------------------
Average time
Percentage ------------------------------------------------------------------------------
of returns Average Record Tax Form Form Average costs
total time keeping planning completion submission All other
--------------------------------------------------------------------------------------------------------------------------------------------------------
All Taxpayers............................... 100 26.5 15.3 4.5 3.3 0.5 2.8 $207
Major Forms Filed ........... ........... ........... ........... ........... ........... ........... ...............
1040.................................... 68 34.0 20.3 5.9 3.8 0.6 3.4 268
1040A & 1040EZ.......................... 32 10.2 4.3 1.6 2.4 0.5 1.4 75
........... ........... ........... ........... ........... ........... ........... ...............
Type of Taxpayer ........... ........... ........... ........... ........... ........... ........... ...............
Wage and Investment..................... 72 14.1 5.8 3.2 3.0 0.5 1.6 114
Self-Employed........................... 28 58.1 39.5 7.9 4.3 0.7 5.8 444
--------------------------------------------------------------------------------------------------------------------------------------------------------
Table 2.--Tax Year 2005 Taxpayer Burden Estimates for Individual Taxpayers, by Activity
--------------------------------------------------------------------------------------------------------------------------------------------------------
Major form filed or type of taxpayer Time burden (hours) Money burden
--------------------------------------------------------------------------------------------------------------------------------------------------------
Average time
Percentage ------------------------------------------------------------------------------
of returns Average Record Tax Form Form Average costs
total time keeping planning completion submission All other
--------------------------------------------------------------------------------------------------------------------------------------------------------
All Taxpayers............................... 100 26.0 14.8 4.5 3.3 0.5 2.8 $195
Major Forms Filed ........... ........... ........... ........... ........... ........... ........... ...............
1040.................................... 68 33.4 19.8 5.9 3.7 0.6 3.4 253
1040A & 1040EZ.......................... 32 10.0 4.1 1.6 2.4 0.5 1.4 71
........... ........... ........... ........... ........... ........... ........... ...............
Type of Taxpayer ........... ........... ........... ........... ........... ........... ........... ...............
Wage and Investment..................... 72 13.8 5.6 3.2 2.9 0.5 1.6 107
Self-Employed........................... 28 57.0 38.4 7.9 4.2 0.7 5.8 420
--------------------------------------------------------------------------------------------------------------------------------------------------------
Table 3.--Tax Year 2004 Taxpayer Burden Estimates for Individual Taxpayers, by Activity
--------------------------------------------------------------------------------------------------------------------------------------------------------
Major form filed or type of taxpayer Time burden (hours) Money burden
--------------------------------------------------------------------------------------------------------------------------------------------------------
Average time
Percentage ------------------------------------------------------------------------------
of returns Average Record Tax Form Form Average costs
total time keeping planning completion submission All other
--------------------------------------------------------------------------------------------------------------------------------------------------------
All Taxpayers............................... 100 25.4 14.6 4.2 3.3 0.5 2.8 $185
Major Forms Filed ........... ........... ........... ........... ........... ........... ........... ...............
1040.................................... 68 32.5 19.5 5.4 3.7 0.6 3.4 242
1040A & 1040EZ.......................... 32 9.8 4.1 1.5 2.4 0.5 1.4 62
........... ........... ........... ........... ........... ........... ........... ...............
Type of Taxpayer ........... ........... ........... ........... ........... ........... ........... ...............
Wage and Investment..................... 72 13.4 5.5 2.9 2.9 0.5 1.6 97
Self-Employed........................... 28 55.8 37.9 7.3 4.2 0.7 5.7 408
--------------------------------------------------------------------------------------------------------------------------------------------------------
Note: Detail may not add to total because of rounding.
Appendix
----------------------------------------------------------------------------------------------------------------
Filed by
Form individuals Title
and others
----------------------------------------------------------------------------------------------------------------
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.
1040 X................................... ............... Amended U.S. Individual Income Tax Return.
1040 NR.................................. ............... U.S. Nonresident Alien Income Tax Return.
1040 NR-EZ............................... ............... U.S. Income Tax Return for Certain Nonresident
Aliens With No Dependents.
926...................................... X Return by a U.S. Transferor of Property to a Foreign
Corporation.
970...................................... X Application To Use LIFO Inventory Method.
[[Page 50462]]
972...................................... X Consent of Shareholder To Include Specific Amount in
Gross Income.
982...................................... X Reduction of Tax Attributes Due To Discharge of
Indebtedness (and Section 1082 Basis Adjustment).
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/V-OCR ............... Estimated Tax for Individuals (Optical Character
Recognition With Form 1040V)
1040 SCH A............................... ............... Itemized Deductions.
1040 SCH B............................... ............... Interest and Ordinary Dividends.
1040 SCH C............................... X Profit or Loss From Business.
1040 SCH C-EZ X Net Profit From Business.
1040 SCH D............................... ............... Capital Gains and Losses.
1040 SCH D-1............................. ............... Continuation Sheet for Schedule D.
1040 SCH E............................... X Supplemental Income and Loss.
1040 SCH EIC............................. ............... Earned Income Credit.
1040 SCH F............................... X Profit or Loss From Farming.
1040 SCH H............................... X 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.
1040 V................................... ............... Payment Voucher.
1040 V-OCR ............... Payment Voucher.
1040 V-OCR-ES............................ ............... Payment Voucher.
1045..................................... X Application for Tentative Refund.
1116..................................... X Foreign Tax Credit.
1128..................................... X Application To Adopt, Change, or Retain a Tax Year.
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................................... X Underpayment of Estimated Tax by Farmers and
Fishermen.
2210..................................... X Underpayment of Estimated Tax by Individuals,
Estates, and Trusts.
2350..................................... ............... Application for Extension of Time To File U.S.
Income Tax Return.
2439..................................... X Notice to Shareholder of Undistributed Long-Term
Capital Gains.
2441..................................... ............... Child and Dependent Care Expenses.
2555 EZ.................................. ............... Foreign Earned Income Exclusion.
2555..................................... ............... Foreign Earned Income.
2848..................................... X Power of Attorney and Declaration of Representative.
3115..................................... X Application for Change in Accounting Method.
3468..................................... X Investment Credit.
3520..................................... X Annual Return To Report Transactions With Foreign
Trusts and Receipt of Certain Foreign Gifts.
3800..................................... X General Business Credit.
3903..................................... ............... Moving Expenses.
4029..................................... ............... Application for Exemption From Social Security and
Medicare Taxes and Waiver of Benefits.
4070 A................................... ............... Employee's Daily Record of Tips.
4070..................................... ............... Employee's Report of Tips to Employer.
4137..................................... ............... Social Security and Medicare Tax on Unreported Tip
Income.
4136..................................... X Credit for Federal Tax Paid On Fuels.
4255..................................... X Recapture of Investment Credit.
4361..................................... ............... Application for Exemption From Self-Employment Tax
for Use by Ministers, Members of Religious Orders,
and Christian Science Practitioners.
4562..................................... X Depreciation and Amortization.
4563..................................... ............... Exclusion of Income for Bona Fide Residents of
American Samoa.
4684..................................... X Casualties and Thefts.
4797..................................... X Sales of Business Property.
4835..................................... ............... Farm Rental Income and Expenses.
4852..................................... ............... Substitute for Form W-2 or Form 1099-R.
4868..................................... ............... Application for Automatic Extension of Time To File
Individual U.S. Income Tax Return.
4952..................................... X Investment Interest Expense Deduction.
4970..................................... X Tax on Accumulation Distribution of Trusts.
4972..................................... X Tax on Lump-Sum Distributions.
5074..................................... ............... Allocation of Individual Income Tax To Guam or the
Commonwealth of the Northern Mariana Islands
(CNMI).
5213..................................... X Election To Postpone Determination as To Whether the
Presumption Applies That an Activity Is Engaged in
for Profit.
5329..................................... ............... Additional Taxes on Qualified Plans (Including IRAs)
and Other Tax-Favored Accounts.
[[Page 50463]]
5471 SCH J............................... X Accumulated Earnings and Profits (E&P) of Controlled
Foreign Corporation.
5471 SCH M............................... X Transactions Between Controlled Foreign Corporation
and Shareholders or Other Related Persons.
5471 SCH N............................... X Return of Officers, Directors, and 10%-or-More
Shareholders of a Foreign Person Holding Company.
5471 SCH O............................... X Organization or Reorganization of Foreign
Corporation, and Acquisitions and Dispositions of
Its Stock.
5471..................................... X Information Return of U.S. Persons With Respect To
Certain Foreign Corporations.
5713 SCH A............................... X International Boycott Factor (Section 999(c)(1)).
5713 SCH B............................... X Specifically Attributable Taxes and Income (Section
999(c)(2)).
5713 SCH C............................... X Tax Effect of the International Boycott Provisions.
5713..................................... X International Boycott Report.
5754..................................... X Statement by Person(s) Receiving Gambling Winnings.
5884..................................... X Work Opportunity Credit.
6198..................................... X At-Risk Limitations.
6251..................................... ............... Alternative Minimum Tax--Individuals.
6252..................................... X Installment Sale Income.
6478..................................... X Credit for Alcohol Used as Fuel.
6765..................................... X Credit for Increasing Research Activities.
8082..................................... X Notice of Inconsistent Treatment or Administrative
Adjustment Request (AAR).
6781..................................... X Gains and Losses From Section 1256 Contracts and
Straddles.
8271..................................... X Investor Reporting of Tax Shelter Registration
Number.
8275 R................................... X Regulation Disclosure Statement.
8275..................................... X Disclosure Statement.
8283..................................... X 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.
8453 OL.................................. ............... U.S. Individual Income Tax Declaration for an IRS e-
file Online Return.
8453..................................... ............... U.S. Individual Income Tax Declaration for an IRS e-
file Return.
8582 CR.................................. X Passive Activity Credit Limitations.
8582..................................... X Passive Activity Loss Limitations.
8586..................................... X Low-Income Housing Credit.
8594..................................... X Asset Acquisition Statement.
8606..................................... ............... Nondeductible IRAs.
8609 SCH A............................... X Annual Statement.
8611..................................... X Recapture of Low-Income Housing Credit.
8615..................................... ............... Tax for Children Under Age 14 With Investment Income
of More Than $1,600.
8621 A................................... X Return by a Shareholder Making Certain Late
Elections to End Treatment as a Passive Foreign
Investment Company.
8621..................................... X Return by a Shareholder of a Passive Foreign
Investment Company or Qualified Electing Fund.
8689..................................... ............... Allocation of Individual Income Tax To the Virgin
Islands.
8693..................................... X Low-Income Housing Credit Disposition Bond.
8697..................................... X Interest Computation Under the Look-Back Method for
Completed Long-Term Contracts.
8801..................................... X 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.
8818..................................... ............... Optional Form To Record Redemption of Series EE and
I U.S. Savings Bonds Issued After 1989.
8820..................................... X Orphan Drug Credit.
8821..................................... X Tax Information Authorization.
8822..................................... X Change of Address.
8824..................................... X Like-Kind Exchanges.
8826..................................... X Disabled Access Credit.
8828..................................... ............... Recapture of Federal Mortgage Subsidy.
8829..................................... ............... Expenses for Business Use of Your Home.
8830..................................... X Enhanced Oil Recovery Credit.
8832..................................... X Entity Classification Election.
8833..................................... X Treaty-Based Return Position Disclosure Under
Section 6114 or 7701(b).
8834..................................... X Qualified Electric Vehicle Credit.
8835..................................... X Renewable Electricity and Refined Coal Production
Credit.
8836 SCH A............................... ............... Third Party Affidavit.
8836 SCH B............................... ............... Third Party Affidavit.
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.
8836..................................... ............... Qualifying Children Residency Statement.
8838..................................... X Consent To Extend the Time To Assess Tax Under
Section 367--Gain Recognition Statement.
8839..................................... ............... Qualified Adoption Expenses.
8840..................................... ............... Closer Connection Exception Statement for Aliens.
8843..................................... ............... Statement for Exempt Individuals and Individuals
With a Medical Condition.
[[Page 50464]]
8844..................................... X Empowerment Zone and Renewal Community Employment
Credit.
8845..................................... X Indian Employment Credit.
8846..................................... X Credit for Employer Social Security and Medicare
Taxes Paid on Certain Employee Tips.
8847..................................... X Credit for Contributions to Selected Community
Development Corporations.
8853..................................... ............... Archer MSAs and Long-Term Care Insurance Contracts.
8854..................................... ............... Initial and Annual Expatriation Information
Statement.
8858..................................... X Information Return of U.S. Persons With Respect to
Foreign Disregarded Entities.
8858 SCH M............................... X Transactions Between Controlled Foreign Disregarded
Entity and Filer or Other Related Entities.
8859..................................... ............... District of Columbia First-Time Homebuyer Credit.
8860..................................... X Qualified Zone Academy Bond Credit.
8861..................................... X Welfare-to-Work Credit.
8862..................................... ............... Information to Claim Earned Income Credit After
Disallowance.
8863..................................... ............... Education Credits.
8864..................................... X Biodiesel Fuels Credit.
8865 SCH K-1............................. X Partner's Share of Income, Credits, Deductions, etc.
8865 SCH O............................... X Transfer of Property to a Foreign Partnership.
8865 SCH P............................... X Acquisitions, Dispositions, and Changes of Interests
in a Foreign Partnership.
8865..................................... X Return of U.S. Persons With Respect To Certain
Foreign Partnerships.
8866..................................... X Interest Computation Under the Look-Back Method for
Property Depreciated Under the Income Forcast
Method.
8873..................................... X Extraterritorial Income Exclusion.
8874..................................... X New Markets Credit.
8878 SP.................................. ............... Autorizacion de firma para presentar por medio del
IRS e-file--Solicitud de prorroga del plazo.
8878..................................... ............... IRS e-file Signature Authorization for Application
for Extension of Time to File.
8879 SP.................................. ............... Autorizacion de firma para presentar por medio del
IRS e-file.
8879..................................... ............... IRS e-file Signature Authorization.
8880..................................... ............... Credit for Qualified Retirement Savings
Contributions.
8881..................................... X Credit for Small Employer Pension Plan Startup
Costs.
8882..................................... X Credit for Employer-Provided Childcare Facilities
and Services.
8885..................................... ............... Health Coverage Tax Credit.
8886..................................... X Reportable Transaction Disclosure Statement.
8889..................................... ............... Health Savings Accounts (HSAs).
8891..................................... ............... U.S. Information Return for Beneficiaries of Certain
Cana
8896..................................... X Low Sulfur Diesel Fuel Production Credit.
8898..................................... ............... Statement for Individuals Who Begin or End Bona Fide
Residence in a U.S. Possession.
8900..................................... X Qualified Railroad Track Maintenance Credit.
8901..................................... ............... Information on Qualifying Children Who Are Not
Dependents (For Child Tax Credit Only).
8903..................................... X Domestic Production Activities Deduction.
9465 SP.................................. ............... Peticion para un Plan de Pagos a Plazos.
9465..................................... ............... Installment Agreement Request.
SS-4..................................... X Application for Employer Identification Number.
SS-8..................................... X Determination of Employee Work Status for Purposes
of Federal Employment Taxes and Income Tax
Withholding.
T (Timber)............................... X Forest Activities Schedules.
W-4 P.................................... ............... Withholding Certificate for Pension or Annuity
Payments.
W-4 S.................................... ............... 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 A.................................... ............... Application for Taxpayer Identification Number for
Pending U.S. Adoptions.
W-7 SP................................... ............... Solicitud de Numero de Identicacion Personal del
Contribuyente el Servicio de Impuestos Internos.
W-7...................................... ............... Application for IRS Individual Taxpayer
Identification Number.
Notice 160920-05......................... ............... Deduction for Energy Efficient Commercial Buildings.
8906..................................... ............... Distills Spirits Credit.
8908..................................... ............... Energy Efficient Home Credit.
8910..................................... ............... Alternative Motor Vehicle Credit.
8911..................................... ............... Alternative Fuel Vehicle Refueling Property Credit.
8914..................................... ............... Exemption Amount For Taxpayers Housing Individuals
Displaced by Hurricane Katrina.
8915..................................... ............... Qualified Hurricane Retirement Plan Distribution and
Repayments.
1040ES (NR).............................. ............... U.S. Estimated Tax for Nonresident Alien
Individuals.
2350 SP.................................. ............... Solicitud de Prorroga para Presentar la
Declaraci[oacute]n del Impuesto sobre el Ingreso de
los Estados Unidos.
4868 SP.................................. ............... Solicitud de Prorroga Automatica para Presentar la
Declaracion del Impuesto sobre el Ingreso Personal
de los Estados Unidos.
5695..................................... ............... Residential Energy Credits.
8888..................................... ............... Direct Deposit of Refund to More Than One Account.
8907..................................... ............... Nonconventional Source Fuel Credit.
8913..................................... X Credit For Federal Telephone Excise Tax Paid.
[[Page 50465]]
8919..................................... ............... Uncollected Social Security and Medicare Tax on
Wages.
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[FR Doc. E7-17232 Filed 8-30-07; 8:45 am]
BILLING CODE 4830-01-P
