Submission for OMB Review; Comment Request; Proposed Revision to 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, 70934-70940 [E7-24152]
Download as PDF
<![CDATA[
mstockstill on PROD1PC66 with NOTICES
70934
Federal Register / Vol. 72, No. 239 / Thursday, December 13, 2007 / Notices
Description: This notice sets forth
answers to certain questions raised by
the public when there is an amendment
to an election to take advantage of the
alternative deficit reduction
contribution described in Public Law
108–218.
Respondents: Businesses and other
for-profit institutions.
Estimated Total Burden Hours: 400
hours.
OMB Number: 1545–1898.
Type of Review: Extension.
Title: Revenue Procedure 2004–47,
Relief From Ruling Process For Making
Late Reverse QTIP Election.
Description: This revenue procedure
provides alternative relief for taxpayers
who failed to make a reverse QTIP
election on an estate tax return. Instead
of requesting a private letter ruling and
paying the accompanying user fee the
taxpayer may file certain documents
with the Cincinnati Service Center
directly to request relief.
Respondents: Individuals or
households.
Estimated Total Burden Hours: 54
hours.
OMB Number: 1545–1891.
Type of Review: Revision.
Title: Form 13560, HCTC Health Plan
Administrator (HPA) Return of Funds
Form.
Form: 13560.
Description: Form 13560 is completed
by Health Plan Administrators (HPAs)
and accompanies a return of funds in
order to ensure proper handling. This
form serves as supporting
documentations for any funds returned
by an HPA and clarifies where the
payment should be applied and why it
is being sent.
Respondents: State, Local or Tribal
Governments.
Estimated Total Burden Hours: 50
hours.
OMB Number: 1545–1631.
Type of Review: Extension.
Title: REG–209619–93 (Final) Escrow
Funds and Other Similar Funds.
Description: Section 468B(g) requires
that income earned on escrow accounts,
settlement funds, and similar funds be
subject to current taxation. This section
authorizes the Secretary to issue
regulations providing for the current
taxation of these accounts and funds as
grantor trusts or otherwise. The
proposed regulations would amend the
final regulations for qualified settlement
funds (QFSs) and would provide new
rules for qualified escrows and qualified
trusts used in deferred section 1031
exchanges; pre-closing escrows;
contingent at-closing escrows; and
disputed ownership funds.
VerDate Aug<31>2005
17:10 Dec 12, 2007
Jkt 214001
Respondents: Businesses or other forprofit institutions.
Estimated Total Burden Hours: 3,720
hours.
OMB Number: 1545–1639.
Type of Review: Extension.
Title: REG–106012–98 (Final)
Definition of Contribution in Aid of
Construction under section 118(c).
Description: The regulations provide
guidance with respect to Sec. 118(c),
which provides that a contribution in
aid of construction received by a
regulated public water or sewage utility
is treated as a contribution to the capital
of the utility and excluded from gross
income.
Respondents: Businesses or other forprofit institutions.
Estimated Total Burden Hours: 300
hours.
Clearance Officer: Glenn P. Kirkland,
(202) 622–3428, Internal Revenue
Service, Room 6516, 1111 Constitution
Avenue, NW., Washington, DC 20224.
OMB Reviewer: Alexander T. Hunt,
(202) 395–7316, Office of Management
and Budget, Room 10235, New
Executive Office Building, Washington,
DC 20503.
Robert Dahl,
Treasury PRA Clearance Officer.
[FR Doc. E7–24143 Filed 12–12–07; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Submission for OMB Review;
Comment Request; Proposed Revision
to 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
December 7, 2007.
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
SUMMARY: The Department of the
Treasury will submit the following
public information collection
requirement(s) to OMB for review and
clearance under the Paperwork
Reduction Act of 1995, Public Law 104–
13 on or after the date of publication of
this notice. 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 at the end of this
notice, and to the Treasury Department
Clearance Officer, Department of the
PO 00000
Frm 00119
Fmt 4703
Sfmt 4703
Treasury, Room 11000, 1750
Pennsylvania Avenue, NW.,
Washington, DC 20220.
DATES: Written comments should be
received on or before January 14, 2008
to be assured of consideration.
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
(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).
E:\FR\FM\13DEN1.SGM
13DEN1
Federal Register / Vol. 72, No. 239 / Thursday, December 13, 2007 / Notices
• 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.
mstockstill on PROD1PC66 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
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
VerDate Aug<31>2005
17:10 Dec 12, 2007
Jkt 214001
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.
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 a
currently approved collection.
PO 00000
Frm 00120
Fmt 4703
Sfmt 4703
70935
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.
BILLING CODE 4830–01–P
E:\FR\FM\13DEN1.SGM
13DEN1
70936
Federal Register / Vol. 72, No. 239 / Thursday, December 13, 2007 / Notices
BILLING CODE 4830–01–C
APPENDIX
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
17:10 Dec 12, 2007
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.
Jkt 214001
PO 00000
Frm 00121
Fmt 4703
Sfmt 4703
E:\FR\FM\13DEN1.SGM
13DEN1
EN13DE07.000</GPH>
mstockstill on PROD1PC66 with NOTICES
Form
Federal Register / Vol. 72, No. 239 / Thursday, December 13, 2007 / Notices
70937
APPENDIX—Continued
Filed by
individuals
and others
972 ........................
982 ........................
1040 A–SCH 1 ......
1040 A–SCH 2 ......
1040 A–SCH 3 ......
1040 ES–E ............
1040 ES–OCR ......
1040 ES–OCR–V ..
1040 ES–OTC .......
1040 ES/V–OCR ...
1040 SCH A ..........
1040 SCH B ..........
1040 SCH C ..........
1040 SCH C–EZ ...
1040 SCH D ..........
1040 SCH D–1 ......
1040 SCH E ..........
1040 SCH EIC ......
1040 SCH F ..........
1040 SCH H ..........
1040 SCH J ..........
1040 SCH R ..........
1040 SCH SE .......
1040 V ...................
1040 V–OCR .........
1040 V–OCR–ES ..
1045 ......................
1116 ......................
1128 ......................
1310 ......................
2106 EZ ................
2106 ......................
2120 ......................
2210 F ...................
2210 ......................
2350 ......................
2439 ......................
2441 ......................
2555 EZ ................
2555 ......................
2848 ......................
3115 ......................
3468 ......................
3520 ......................
3800 ......................
3903 ......................
4029 ......................
4070 A ...................
4070 ......................
4137 ......................
4136 ......................
4255 ......................
4361 ......................
mstockstill on PROD1PC66 with NOTICES
Form
X
X
........................
........................
........................
........................
........................
........................
........................
........................
........................
........................
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 ......................
5471 SCH J ..........
........................
X
VerDate Aug<31>2005
17:10 Dec 12, 2007
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.
Accumulated Earnings and Profits (E&P) of Controlled Foreign Corporation.
Jkt 214001
PO 00000
Frm 00122
Fmt 4703
Sfmt 4703
E:\FR\FM\13DEN1.SGM
13DEN1
70938
Federal Register / Vol. 72, No. 239 / Thursday, December 13, 2007 / Notices
APPENDIX—Continued
Filed by
individuals
and others
Form
mstockstill on PROD1PC66 with NOTICES
5471
5471
5471
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 M .........
SCH N ..........
SCH O .........
......................
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
........................
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
8844
8845
8846
......................
......................
......................
......................
......................
......................
......................
......................
......................
......................
......................
......................
......................
......................
......................
......................
......................
......................
......................
......................
......................
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
........................
........................
........................
X
X
X
VerDate Aug<31>2005
17:10 Dec 12, 2007
Title
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.
Empowerment Zone and Renewal Community Employment Credit.
Indian Employment Credit.
Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips.
Jkt 214001
PO 00000
Frm 00123
Fmt 4703
Sfmt 4703
E:\FR\FM\13DEN1.SGM
13DEN1
Federal Register / Vol. 72, No. 239 / Thursday, December 13, 2007 / Notices
70939
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
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 ................
mstockstill on PROD1PC66 with NOTICES
8847
8853
8854
8858
8858
8859
8860
8861
8862
8863
8864
8865
8865
8865
8865
8866
X
........................
........................
........................
........................
........................
........................
........................
........................
........................
........................
........................
........................
........................
........................
........................
........................
........................
........................
........................
4868 SP ................
........................
5695
8888
8907
8913
8919
........................
........................
........................
X
........................
......................
......................
......................
......................
......................
VerDate Aug<31>2005
17:10 Dec 12, 2007
Title
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.
Uncollected Social Security and Medicare Tax on Wages.
Jkt 214001
PO 00000
Frm 00124
Fmt 4703
Sfmt 4703
E:\FR\FM\13DEN1.SGM
13DEN1
70940
Federal Register / Vol. 72, No. 239 / Thursday, December 13, 2007 / Notices
Clearance Officer: Glenn P. Kirkland,
(202) 622–3428, Internal Revenue
Service, Room 6516, 1111 Constitution
Avenue, NW., Washington, DC 20224.
OMB Reviewer: Alexander T. Hunt,
(202) 395–7316, Office of Management
and Budget, Room 10235, New
Executive Office Building, Washington,
DC 20503.
Robert Dahl,
Treasury PRA Clearance Officer.
[FR Doc. E7–24152 Filed 12–12–07; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 2553
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 Form
2553, Election by a Small Business
Corporation.
Written comments should be
received on or before February 11, 2008
to be assured of consideration.
ADDRESSES: Direct all written comments
to Glenn P. Kirkland, 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 R. Joseph Durbala
at Internal Revenue Service, room 6129,
1111 Constitution Avenue, NW.,
Washington, DC 20224, or at (202) 622–
3634, or through the internet at
RJoseph.Durbala@irs.gov.
DATES:
mstockstill on PROD1PC66 with NOTICES
SUPPLEMENTARY INFORMATION:
Title: Election by a Small Business
Corporation.
OMB Number: 1545–0146.
Form Number: 2553.
Abstract: Form 2553 is filed by a
qualifying corporation to elect to be an
S Corporation as defined in Internal
Revenue Code section 1361. The
information obtained is necessary to
VerDate Aug<31>2005
17:10 Dec 12, 2007
Jkt 214001
determine if the election should be
accepted by the IRS. When the election
is accepted, the qualifying corporation
is classified as an S Corporation and the
corporation’s income is taxed to the
shareholders of the corporation.
Current Actions: There are no changes
being made to the form at this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Businesses and
Farms.
Estimated Number of Respondents:
500,000.
Estimated Time per Respondent: 17
hrs., 7 min.
Estimated Total Annual Burden
Hours: 8,555,000.
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: December 3, 2007.
Glenn P. Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E7–24107 Filed 12–12–07; 8:45 am]
BILLING CODE 4830–01–P
PO 00000
Frm 00125
Fmt 4703
Sfmt 4703
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 1099–Q
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 Form
1099–Q, Payments From Qualified
Education Programs (Under Sections
529 and 530).
DATES: Written comments should be
received on or before February 11, 2008
to be assured of consideration.
ADDRESSES: Direct all written comments
to Glenn P. Kirkland, 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(s) and instructions
should be directed to R. Joseph Durbala,
(202) 622–3634, Internal Revenue
Service, Room 6129, 1111 Constitution
Avenue, NW., Washington, DC 20224,
or through the internet at
RJoseph.Durbala@irs.gov.
Title:
Payments From Qualified Education
Programs (Under Sections 529 and 530).
OMB Number: 1545–1760.
Form Number: 1099–Q.
Abstract: Form 1099–Q is used to
report distributions from private and
state qualified tuition programs as
required under Internal Revenue Code
sections 529 and 530.
Current Actions: There are no changes
being made to the form at this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
150,000.
Estimated Time per Respondent: 13
minutes.
Estimated Total Annual Burden
Hours: 33,000.
The following paragraph applies to all
of the collections of information covered
by this notice:
SUPPLEMENTARY INFORMATION:
E:\FR\FM\13DEN1.SGM
13DEN1
]]>Agencies
[Federal Register Volume 72, Number 239 (Thursday, December 13, 2007)]
[Notices]
[Pages 70934-70940]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E7-24152]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Submission for OMB Review; Comment Request; Proposed Revision to
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
December 7, 2007.
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice and request for comments.
-----------------------------------------------------------------------
SUMMARY: The Department of the Treasury will submit the following
public information collection requirement(s) to OMB for review and
clearance under the Paperwork Reduction Act of 1995, Public Law 104-13
on or after the date of publication of this notice. 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 at the end of this notice, 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 14,
2008 to be assured of consideration.
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 (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).
[[Page 70935]]
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.
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 a currently approved collection.
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.
BILLING CODE 4830-01-P
[[Page 70936]]
[GRAPHIC] [TIFF OMITTED] TN13DE07.000
BILLING CODE 4830-01-C
Appendix
------------------------------------------------------------------------
Filed by
Form individuals and Title
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 70937]]
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.
5471 SCH J.................. X Accumulated Earnings and
Profits (E&P) of
Controlled Foreign
Corporation.
[[Page 70938]]
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.
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.
[[Page 70939]]
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
Declaracion 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.
8919........................ ............... Uncollected Social
Security and Medicare
Tax on Wages.
------------------------------------------------------------------------
[[Page 70940]]
Clearance Officer: Glenn P. Kirkland, (202) 622-3428, Internal
Revenue Service, Room 6516, 1111 Constitution Avenue, NW., Washington,
DC 20224.
OMB Reviewer: Alexander T. Hunt, (202) 395-7316, Office of
Management and Budget, Room 10235, New Executive Office Building,
Washington, DC 20503.
Robert Dahl,
Treasury PRA Clearance Officer.
[FR Doc. E7-24152 Filed 12-12-07; 8:45 am]
BILLING CODE 4830-01-P
