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, 18439-18444 [E9-9244]

Download as PDF Federal Register / Vol. 74, No. 76 / Wednesday, April 22, 2009 / Notices hours per report for the largest custodians of securities, and 110 hours per report for the largest issuers of securities that have data to report and are not custodians. Comments concerning the accuracy of this burden estimate and suggestions for reducing this burden should be directed to the Department of the Treasury, Office of International Affairs, Attention Administrator, International Portfolio Investment Data Reporting Systems, Room 5422, Washington, DC 20220, and to OMB, Attention Desk Officer for the Department of the Treasury, Office of Information and Regulatory Affairs, Washington, DC 20503. Dwight Wolkow, Administrator, International Portfolio Investment Data Reporting Systems. [FR Doc. E9–9184 Filed 4–21–09; 8:45 am] BILLING CODE 4810–25–P 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), Treasury. ACTION: Notice and request for comments. dwashington3 on PROD1PC60 with NOTICES 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 May 22, 2009 to be assured of consideration. Direct all written comments to The OIRA Desk Officer, Office of Management and Budget, Room 10235, New Executive Office Building, Washington, DC 20503. oira_submission@omb.eop.gov. ADDRESSES: VerDate Nov<24>2008 15:31 Apr 21, 2009 Jkt 217001 FOR FURTHER INFORMATION CONTACT: Requests for additional information should be directed to Chief, RAS:R:FSA, NCA 7th Floor, Internal Revenue Service, 1111 Constitution Avenue, NW., Washington, DC 20224. 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. 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) OMB’s database of approved information collections. The Individual Taxpayer Burden Model (ITBM) estimates burden experienced by individual taxpayers when complying with the Federal tax laws. The ITBM’s approach to measuring burden focuses on the characteristics and activities of individual taxpayers in meeting their tax return filing compliance obligation. 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 in complying with the Federal tax system. Time expended and out-of-pocket costs incurred are estimated separately. The methodology distinguishes among preparation methods, taxpayer activities, types of individual taxpayer, filing methods, and income levels. Indicators of tax law and administrative complexity as reflected in tax forms and instructions are incorporated in the model. The preparation methods reflected in the model are: • Self-prepared without software. • Self-prepared with software. • Used a paid preparer. The types of taxpayer activities reflected in the model are: • Recordkeeping. • Form completion. • Form submission (electronic and paper). • Tax planning. • 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 PO 00000 Frm 00092 Fmt 4703 Sfmt 4703 18439 those survey results. Summary level results using this methodology are presented in the table below. Taxpayer Burden Estimates Time spent and out-of-pocket costs are estimated separately. Out-of-pocket costs include any expenses incurred by taxpayers to prepare and submit their tax returns. Examples of out-of-pocket costs include tax return preparation and submission fees, postage, tax preparation software costs, photocopying costs, and phone calls (if not toll-free). Both time and cost burdens are national averages and do not necessarily reflect a ‘‘typical’’ case. For instance, the average time burden for all taxpayers filing a 1040, 1040A, or 1040EZ is estimated at 26.4 hours, with an average cost of $209 per return. This average includes all associated forms and schedules, across all preparation methods and all taxpayer activities. Taxpayers filing Form 1040 have an expected average burden of about 33hours, and taxpayers filing Form 1040A and Form 1040EZ are expected to average about 11 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 the geographic area. The data shown are the best forwardlooking estimates available as of November 4, 2008, for income tax returns filed for 2008. The estimates are subject to change as new data become available. The estimates include burden for activities up through and including filing a return but do not include burden associated with post-filing activities. However, operational IRS data indicate that electronically prepared and e-filed returns have fewer arithmetic errors, implying a lower associated post-filing burden. Taxpayer Burden Model The table below shows burden estimates by form type and type of taxpayer. Time burden is further broken out by taxpayer activity. The largest component of time burden for all taxpayers is recordkeeping, as opposed to form completion and submission. In addition, the time burden associated with form completion and submission activities is closely tied to preparation method (self-prepared without software, self-prepared with software, and prepared by paid preparer). E:\FR\FM\22APN1.SGM 22APN1 18440 Federal Register / Vol. 74, No. 76 / Wednesday, April 22, 2009 / Notices 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. The projected number of responses for FY 09 is lower than FY 08. This is because most of the one-time Economic Stimulus filing volume is no longer in the underlying return volume. The return volume in FY 09 reflects the normal demographic growth to the expected filing population. These changes have resulted in an overall decrease of 86,792,628 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: 140,600,000. Total Estimated Time: 3.703 billion hours (3,703,000,000 hours). Estimated Time per Respondent: 26.4 hours. Total Estimated Out-of-Pocket Costs: $29.33 billion ($29,336,000,000). Estimated Out-of-Pocket Cost per Respondent: $209.00 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. Robert Dahl, Treasury PRA Clearance Officer. ESTIMATED AVERAGE TAXPAYER BURDEN FOR INDIVIDUALS BY ACTIVITY Time burden Average time burden (hours) Major form filed or type of taxpayer Percentage of returns All Taxpayers ................... Major Forms Filed 1040 .......................... 1040A & 1040EZ ............. Type of Taxpayer Nonbusiness* ............ Business* .................. Total time Record keeping Tax planning Form completion Money burden Form submission Average cost (dollars) All other 100 26.4 15.1 4.6 3.4 0.6 2.8 $209 71 29 32.7 10.6 19.3 4.5 5.7 1.8 3.7 2.6 0.6 0.5 3.4 1.4 264 73 72 28 14.2 57.1 5.8 38.5 3.3 8.0 3.0 4.2 0.5 0.7 1.7 5.7 114 447 * You are a ‘‘business’’ filer if you file one or more of the following with Form 1040: Schedule C, C–EZ, E, or F or Form 2106 or 2106–EZ. You are a ‘‘nonbusiness’’ filer if you did not file any of those schedules or forms with Form 1040. APPENDIX Forms Title 673 ............................................................ Statement for Claiming Exemption from Withholding on Foreign Earned Income Eligible for the Exclusions Provided by Section 911. Return by a U.S. Transferor of Property to a Foreign Corporation. Application To Use LIFO Inventory Method. Consent of Shareholder To Include Specific Amount in Gross Income. Reduction of Tax Attributes Due To Discharge of Indebtedness (and Section 1082 Basis Adjustment). U.S. Individual Income Tax Return. 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. dwashington3 on PROD1PC60 with NOTICES 926 970 972 982 ............................................................ ............................................................ ............................................................ ............................................................ 1040 1040 1040 1040 1040 1040 1040 1040 1040 1040 1040 1040 1040 .......................................................... 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 .............................................. VerDate Nov<24>2008 15:31 Apr 21, 2009 Jkt 217001 PO 00000 Frm 00093 Fmt 4703 Sfmt 4703 E:\FR\FM\22APN1.SGM 22APN1 Federal Register / Vol. 74, No. 76 / Wednesday, April 22, 2009 / Notices 18441 APPENDIX—Continued Forms Title 1040 1040 1040 1040 1040 1040 1040 1040 1040 1040 1040 1040 1040 1040 1045 1116 1127 1128 1310 2106 2106 2120 2210 2210 2350 2350 SCH SE ........................................... A ....................................................... A–SCH 1 .......................................... A–SCH 2 .......................................... A–SCH 3 .......................................... ES (NR) ........................................... ES/V–OCR ....................................... ES–OCR–V ...................................... ES–OTC ........................................... EZ .................................................... NR .................................................... NR–EZ ............................................. V ....................................................... X ....................................................... .......................................................... .......................................................... .......................................................... .......................................................... .......................................................... .......................................................... EZ .................................................... .......................................................... .......................................................... F ....................................................... .......................................................... SP .................................................... 2439 2441 2555 2555 2848 3115 3468 3520 3800 3903 4029 4070 4070 4136 4137 4255 4361 .......................................................... .......................................................... .......................................................... EZ .................................................... .......................................................... .......................................................... .......................................................... .......................................................... .......................................................... .......................................................... .......................................................... .......................................................... A ....................................................... .......................................................... .......................................................... .......................................................... .......................................................... 4562 4563 4684 4797 4835 4852 .......................................................... .......................................................... .......................................................... .......................................................... .......................................................... .......................................................... 4868 .......................................................... 4868 SP .................................................... 4952 4970 4972 5074 .......................................................... .......................................................... .......................................................... .......................................................... dwashington3 on PROD1PC60 with NOTICES 5213 .......................................................... 5329 5405 5471 5471 5471 5471 .......................................................... .......................................................... .......................................................... SCH J .............................................. SCH M ............................................. SCH O ............................................. 5695 .......................................................... 5713 .......................................................... 5713 SCH A .............................................. VerDate Nov<24>2008 15:31 Apr 21, 2009 Jkt 217001 Self-Employment Tax. U.S. Individual Income Tax Return. 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. U.S. Estimated Tax for Nonresident Alien Individuals. Estimated Tax for Individuals (Optical Character Recognition With Form 1040V). Payment Voucher. Estimated Tax for Individuals. Income Tax Return for Single and Joint Filers With No Dependents. U.S. Nonresident Alien Income Tax Return. U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents. Payment Voucher. Amended U.S. Individual Income Tax Return. Application for Tentative Refund. Foreign Tax Credit. Application For Extension of Time For Payment of Tax. Application To Adopt, Change, or Retain a Tax Year. Statement of Person Claiming Refund Due a Deceased Taxpayer. Employee Business Expenses. Unreimbursed Employee Business Expenses. Multiple Support Declaration. Underpayment of Estimated Tax by Individuals, Estates, and Trusts. Underpayment of Estimated Tax by Farmers and Fishermen. Application for Extension of Time To File U.S. Income Tax Return. ´ ´ Solicitud de Prorroga para Presentar la Declaracion del Impuesto Personal sobre el Ingreso de los Estados Unidos Notice to Shareholder of Undistributed Long-Term Capital Gains. Child and Dependent Care Expenses. Foreign Earned Income. Foreign Earned Income Exclusion. 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 Report of Tips to Employer. Employee’s Daily Record of Tips Credit for Federal Tax Paid On Fuels. Social Security and Medicare Tax on Unreported Tip Income. 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, Wage and Tax Statement or Form 1099–R, Distributions From Pension Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Application for Automatic Extension of Time To File Individual U.S. Income Tax Return. ´ ´ ´ Solicitud de Prorroga Automatica para Presentar la Declaracion del Impuesto sobre el Ingreso Personal de los Estados Unidos 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. First-Time Homebuyer Credit. Information Return of U.S. Persons With Respect To Certain Foreign Corporations. Accumulated Earnings and Profits (E&P) of Controlled Foreign Corporation. Transactions Between Controlled Foreign Corporation and Shareholders or Other Related Persons. Organization or Reorganization of Foreign Corporation, and Acquisitions and Dispositions of Its Stock. Residential Energy Credits. International Boycott Report. International Boycott Factor (Section 999(c)(1)). PO 00000 Frm 00094 Fmt 4703 Sfmt 4703 E:\FR\FM\22APN1.SGM 22APN1 18442 Federal Register / Vol. 74, No. 76 / Wednesday, April 22, 2009 / Notices APPENDIX—Continued dwashington3 on PROD1PC60 with NOTICES Forms Title 5713 SCH B .............................................. 5713 SCH C .............................................. 5754 .......................................................... 5884 .......................................................... 6198 .......................................................... 6251 .......................................................... 6252 .......................................................... 6478 .......................................................... 6765 .......................................................... 6781 .......................................................... 8082 .......................................................... 8275 .......................................................... 8275 R ...................................................... 8283 .......................................................... 8332 .......................................................... 8379 .......................................................... 8396 .......................................................... 8453 .......................................................... 8582 .......................................................... 8582 CR .................................................... 8586 .......................................................... 8594 .......................................................... 8606 .......................................................... 8609–A ...................................................... 8611 .......................................................... 8615 .......................................................... 8621 .......................................................... 8621–A ...................................................... 8689 .......................................................... 8693 .......................................................... 8697 .......................................................... 8801 .......................................................... 8812 .......................................................... 8814 .......................................................... 8815 .......................................................... 8818 .......................................................... 8820 .......................................................... 8821 .......................................................... 8822 .......................................................... 8824 .......................................................... 8826 .......................................................... 8828 .......................................................... 8829 .......................................................... 8832 .......................................................... 8833 .......................................................... 8834 .......................................................... 8835 .......................................................... 8838 .......................................................... 8839 .......................................................... 8840 .......................................................... 8843 .......................................................... 8844 .......................................................... 8845 .......................................................... 8846 .......................................................... 8847 .......................................................... 8853 .......................................................... 8854 .......................................................... 8858 .......................................................... 8858 SCH M ............................................. 8859 .......................................................... 8860 .......................................................... 8861 .......................................................... 8862 .......................................................... 8863 .......................................................... 8864 .......................................................... 8865 .......................................................... 8865 SCH K–1 .......................................... 8865 SCH O ............................................. 8865 SCH P .............................................. 8866 .......................................................... Specifically Attributable Taxes and Income (Section 999(c)(2)). Tax Effect of the International Boycott Provisions. 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. Gains and Losses From Section 1256 Contracts and Straddles. Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR). Disclosure Statement. Regulation 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 Return. Passive Activity Loss Limitations. Passive Activity Credit Limitations. Low-Income Housing Credit. Asset Acquisition Statement. Nondeductible IRAs. Annual Statement for Low-Income Housing Credit. Recapture of Low-Income Housing Credit. Tax for Certain Children Who Have Investment Income of More Than $1,800. Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund. Late Deemed Dividend or Deemed Sale Election by a Passive Foreign Investment Company. 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. 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. 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. 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. Return of U.S. Persons With Respect To Certain Foreign Partnerships. 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. Interest Computation Under the Look-Back Method for Property Depreciated Under the Income Forecast Method. Extraterritorial Income Exclusion. 8873 .......................................................... VerDate Nov<24>2008 15:31 Apr 21, 2009 Jkt 217001 PO 00000 Frm 00095 Fmt 4703 Sfmt 4703 E:\FR\FM\22APN1.SGM 22APN1 Federal Register / Vol. 74, No. 76 / Wednesday, April 22, 2009 / Notices 18443 APPENDIX—Continued Forms Title 8874 .......................................................... 8878 .......................................................... 8878 SP .................................................... New Markets Credit. IRS e-file Signature Authorization for Form 4868 or Form 2350. Autorizacion de firma para presentar por medio del IRS e-file para el Formulario 4868(SP) o el Formulario 2350(SP). IRS e-file Signature Authorization. Autorizacion de firma para presentar la Declaracion por medio del IRS e-file. 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. Direct Deposit of Refund to More Than One Account. Health Savings Accounts (HSAs). U.S. Information Return for Beneficiaries of Certain Canadian Registered Retirement Plans. 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. Distills Spirits Credit. Nonconventional Source Fuel Credit. Energy Efficient Home Credit. Alternative Motor Vehicle Credit. Alternative Fuel Vehicle Refueling Property Credit. Qualified Hurricane Retirement Plan Distribution and Repayments. Tuition and Fees Deduction. Uncollected Social Security and Medicare Tax on Wages. Report of Employer-Owned Life Insurance Contracts. Agricultural Chemicals Security Credit. Credit for Employer Differential Wage Payments. Installment Agreement Request. Solicitud para un Plan de Pagos a Plazos. 8879 .......................................................... 8879 SP .................................................... 8880 .......................................................... 8881 .......................................................... 8882 .......................................................... 8885 .......................................................... 8886 .......................................................... 8888 .......................................................... 8889 .......................................................... 8891 .......................................................... 8896 .......................................................... 8898 .......................................................... 8900 .......................................................... 8901 .......................................................... 8903 .......................................................... 8906 .......................................................... 8907 .......................................................... 8908 .......................................................... 8910 .......................................................... 8911 .......................................................... 8915 .......................................................... 8917 .......................................................... 8919 .......................................................... 8925 .......................................................... 8931 .......................................................... 8932 .......................................................... 9465 .......................................................... 9465 SP .................................................... Notice 2006–52. Notice 160920–05 ..................................... Pub 972 Tables ......................................... REG–149856–03 ...................................... T (Timber) ................................................. W–4 ........................................................... W–4 P ....................................................... W–4 S ....................................................... W–4 SP ..................................................... W–4 V ....................................................... W–5 ........................................................... W–5 SP ..................................................... W–7 ........................................................... W–7 A ....................................................... W–7 SP ..................................................... Deduction for Energy Efficient Commercial Buildings. Child Tax Credit. Notice of Proposed Rulemaking Dependent Child of Divorced or Separated Parents or Parents Who Live Apart. Application for Employer Identification Number. Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding. Forest Activities Schedules. Employee’s Withholding Allowance Certificate. Withholding Certificate for Pension or Annuity Payments. Request for Federal Income Tax Withholding From Sick Pay. Certificado de Exencion de la Retencion del Empleado. Voluntary Withholding Request. Earned Income Credit Advance Payment Certificate. Certificado del pago por adelantado del Credito por Ingreso del Trabajo. Application for IRS Individual Taxpayer Identification Number. Application for Taxpayer Identification Number for Pending U.S. Adoptions. Solicitud de Numero de Identicacion Personal del Contribuyente del Servicio de Impuestos Internos. Forms Removed From This ICR Reason for Removal dwashington3 on PROD1PC60 with NOTICES SS–4 ......................................................... SS–8 ......................................................... 1) Forms 1040 ES–E ................................ 2) Form 1040–V–OCR–ES ....................... 3) Form 1040–ES–OCR ........................... 4) Form 5471 (Sch N) ............................... 5) Form 8453–OL ..................................... 6) Form 8453–OL(SP) .............................. 7) Form 8830 ............................................ 8) Forms 8836 & Sch’s ............................. 9) Form 8836–SP & Sch’s ........................ 10) Form 8913 .......................................... 11) Form 8914 .......................................... Obsolete. Obsolete. Obsolete. Obsolete. Obsolete. Obsolete. Obsolete. Obsolete. Obsolete. Obsolete. Obsolete. Forms Added to This ICR 1) 2) 3) 4) Form Form Form Form 1127 5405 8925 8931 VerDate Nov<24>2008 ............................................ ............................................ ............................................ ............................................ 15:31 Apr 21, 2009 Jkt 217001 Justification for Addition Application For Extension of Time For Payment of Tax. First-Time Homebuyer Credit. Report of Employer-Owned Life Insurance Contracts. Agricultural Chemicals Security Credit. PO 00000 Frm 00096 Fmt 4703 Sfmt 4703 E:\FR\FM\22APN1.SGM 22APN1 18444 Federal Register / Vol. 74, No. 76 / Wednesday, April 22, 2009 / Notices APPENDIX—Continued Forms Title 5) Form 8932 ............................................ Credit for Employer Differential Wage Payments. [FR Doc. E9–9244 Filed 4–21–09; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Fiscal Service Surety Companies Acceptable on Federal Bonds: Continental Heritage Insurance Company Financial Management Service, Fiscal Service, Department of the Treasury. AGENCY: dwashington3 on PROD1PC60 with NOTICES ACTION: Notice. VerDate Nov<24>2008 15:31 Apr 21, 2009 Jkt 217001 SUMMARY: This is Supplement No. 13 to the Treasury Department Circular 570, 2008 Revision, published July 1, 2008, at 73 FR 37644. FOR FURTHER INFORMATION CONTACT: Surety Bond Branch at (202) 874–6850. SUPPLEMENTARY INFORMATION: The Continental Heritage Insurance Company, Columbus, Ohio (NAIC 39551), has redomesticated from the state of Ohio to the state of Florida, effective December 22, 2008. Federal bond-approving officers should annotate their reference copies of the Treasury Department Circular 570 (‘‘Circular’’), 2008 revision, to reflect this change. PO 00000 Frm 00097 Fmt 4703 Sfmt 4703 The Circular may be viewed and downloaded through the Internet at https://www.fms.treas.gov/c570. Questions concerning this notice may be directed to the U.S. Department of the Treasury, Financial Management Service, Funds Management Division, Surety Bond Branch, 3700 East-West Highway, Room 6F01, Hyattsville, MD 20782. Dated: April 9, 2009. Vivian L. Cooper, Director, Financial Accounting and Services Division. [FR Doc. E9–9105 Filed 4–21–09; 8:45 am] BILLING CODE 4810–35–M E:\FR\FM\22APN1.SGM 22APN1

Agencies

[Federal Register Volume 74, Number 76 (Wednesday, April 22, 2009)]
[Notices]
[Pages 18439-18444]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E9-9244]

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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), 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 May 22, 2009 to
be assured of consideration.

ADDRESSES: Direct all written comments to The OIRA Desk Officer, Office
of Management and Budget, Room 10235, New Executive Office Building,
Washington, DC 20503. oira_submission@omb.eop.gov.

FOR FURTHER INFORMATION CONTACT: Requests for additional information
should be directed to Chief, RAS:R:FSA, NCA 7th Floor, Internal Revenue
Service, 1111 Constitution Avenue, NW., Washington, DC 20224.

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. 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)
OMB's database of approved information collections.
The Individual Taxpayer Burden Model (ITBM) estimates burden
experienced by individual taxpayers when complying with the Federal tax
laws. The ITBM's approach to measuring burden focuses on the
characteristics and activities of individual taxpayers in meeting their
tax return filing compliance obligation. 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 in complying with the Federal tax system. Time expended and
out-of-pocket costs incurred are estimated separately. The methodology
distinguishes among preparation methods, taxpayer activities, types of
individual taxpayer, filing methods, and income levels. Indicators of
tax law and administrative complexity as reflected in tax forms and
instructions are incorporated in the model. The preparation methods
reflected in the model are:
Self-prepared without software.
Self-prepared with software.
Used a paid preparer.
The types of taxpayer activities reflected in the model are:
Recordkeeping.
Form completion.
Form submission (electronic and paper).
Tax planning.
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 spent and out-of-pocket costs are estimated separately. Out-
of-pocket costs include any expenses incurred by taxpayers to prepare
and submit their tax returns. Examples of out-of-pocket costs include
tax return preparation and submission fees, postage, tax preparation
software costs, photocopying costs, and phone calls (if not toll-free).
Both time and cost burdens are national averages and do not
necessarily reflect a ``typical'' case. For instance, the average time
burden for all taxpayers filing a 1040, 1040A, or 1040EZ is estimated
at 26.4 hours, with an average cost of $209 per return. This average
includes all associated forms and schedules, across all preparation
methods and all taxpayer activities. Taxpayers filing Form 1040 have an
expected average burden of about 33hours, and taxpayers filing Form
1040A and Form 1040EZ are expected to average about 11 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 the geographic area.
The data shown are the best forward-looking estimates available as
of November 4, 2008, for income tax returns filed for 2008. The
estimates are subject to change as new data become available. The
estimates include burden for activities up through and including filing
a return but do not include burden associated with post-filing
activities. However, operational IRS data indicate that electronically
prepared and e-filed returns have fewer arithmetic errors, implying a
lower associated post-filing burden.

Taxpayer Burden Model

The table below shows burden estimates by form type and type of
taxpayer. Time burden is further broken out by taxpayer activity. The
largest component of time burden for all taxpayers is recordkeeping, as
opposed to form completion and submission. In addition, the time burden
associated with form completion and submission activities is closely
tied to preparation method (self-prepared without software, self-
prepared with software, and prepared by paid preparer).

[[Page 18440]]

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. The
projected number of responses for FY 09 is lower than FY 08. This is
because most of the one-time Economic Stimulus filing volume is no
longer in the underlying return volume. The return volume in FY 09
reflects the normal demographic growth to the expected filing
population. These changes have resulted in an overall decrease of
86,792,628 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: 140,600,000.
Total Estimated Time: 3.703 billion hours (3,703,000,000 hours).
Estimated Time per Respondent: 26.4 hours.
Total Estimated Out-of-Pocket Costs: $29.33 billion
($29,336,000,000).
Estimated Out-of-Pocket Cost per Respondent: $209.00
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.

Robert Dahl,
Treasury PRA Clearance Officer.

Estimated Average Taxpayer Burden for Individuals by Activity
--------------------------------------------------------------------------------------------------------------------------------------------------------
Time burden Average time burden (hours) Money
------------------------------------------------------------------------------ burden
Percentage ------------
Major form filed or type of taxpayer of returns Record Tax Form Form Average
Total time keeping planning completion submission All other cost
(dollars)
--------------------------------------------------------------------------------------------------------------------------------------------------------
All Taxpayers................................... 100 26.4 15.1 4.6 3.4 0.6 2.8 $209
Major Forms Filed
1040........................................ 71 32.7 19.3 5.7 3.7 0.6 3.4 264
1040A & 1040EZ.................................. 29 10.6 4.5 1.8 2.6 0.5 1.4 73
Type of Taxpayer
Nonbusiness*................................ 72 14.2 5.8 3.3 3.0 0.5 1.7 114
Business*................................... 28 57.1 38.5 8.0 4.2 0.7 5.7 447
--------------------------------------------------------------------------------------------------------------------------------------------------------
* You are a ``business'' filer if you file one or more of the following with Form 1040: Schedule C, C-EZ, E, or F or Form 2106 or 2106-EZ. You are a
``nonbusiness'' filer if you did not file any of those schedules or forms with Form 1040.

Appendix
------------------------------------------------------------------------
Forms Title
------------------------------------------------------------------------
673............................................... Statement for
Claiming Exemption
from Withholding on
Foreign Earned
Income Eligible for
the Exclusions
Provided by Section
911.
926............................................... Return by a U.S.
Transferor of
Property to a
Foreign
Corporation.
970............................................... Application To Use
LIFO Inventory
Method.
972............................................... Consent of
Shareholder To
Include Specific
Amount in Gross
Income.
982............................................... Reduction of Tax
Attributes Due To
Discharge of
Indebtedness (and
Section 1082 Basis
Adjustment).
1040.............................................. U.S. Individual
Income Tax Return.
1040 SCH A........................................ Itemized Deductions.
1040 SCH B........................................ Interest and
Ordinary Dividends.
1040 SCH C........................................ Profit or Loss From
Business.
1040 SCH C-EZ..................................... Net Profit From
Business.
1040 SCH D........................................ Capital Gains and
Losses.
1040 SCH D-1...................................... Continuation Sheet
for Schedule D.
1040 SCH E........................................ Supplemental Income
and Loss.
1040 SCH EIC...................................... Earned Income
Credit.
1040 SCH F........................................ Profit or Loss From
Farming.
1040 SCH H........................................ Household Employment
Taxes.
1040 SCH J........................................ Income Averaging for
Farmers and
Fishermen.
1040 SCH R........................................ Credit for the
Elderly or the
Disabled.

[[Page 18441]]

1040 SCH SE....................................... Self-Employment Tax.
1040 A............................................ U.S. Individual
Income Tax Return.
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 (NR)...................................... U.S. Estimated Tax
for Nonresident
Alien Individuals.
1040 ES/V-OCR..................................... Estimated Tax for
Individuals
(Optical Character
Recognition With
Form 1040V).
1040 ES-OCR-V..................................... Payment Voucher.
1040 ES-OTC....................................... Estimated Tax for
Individuals.
1040 EZ........................................... Income Tax Return
for Single and
Joint Filers With
No Dependents.
1040 NR........................................... U.S. Nonresident
Alien Income Tax
Return.
1040 NR-EZ........................................ U.S. Income Tax
Return for Certain
Nonresident Aliens
With No Dependents.
1040 V............................................ Payment Voucher.
1040 X............................................ Amended U.S.
Individual Income
Tax Return.
1045.............................................. Application for
Tentative Refund.
1116.............................................. Foreign Tax Credit.
1127.............................................. Application For
Extension of Time
For Payment of Tax.
1128.............................................. Application To
Adopt, Change, or
Retain a Tax Year.
1310.............................................. Statement of Person
Claiming Refund Due
a Deceased
Taxpayer.
2106.............................................. Employee Business
Expenses.
2106 EZ........................................... Unreimbursed
Employee Business
Expenses.
2120.............................................. Multiple Support
Declaration.
2210.............................................. Underpayment of
Estimated Tax by
Individuals,
Estates, and
Trusts.
2210 F............................................ Underpayment of
Estimated Tax by
Farmers and
Fishermen.
2350.............................................. Application for
Extension of Time
To File U.S. Income
Tax Return.
2350 SP........................................... Solicitud de
Pr[oacute]rroga
para Presentar la
Declaraci[oacute]n
del Impuesto
Personal sobre el
Ingreso de los
Estados Unidos
2439.............................................. Notice to
Shareholder of
Undistributed Long-
Term Capital Gains.
2441.............................................. Child and Dependent
Care Expenses.
2555.............................................. Foreign Earned
Income.
2555 EZ........................................... Foreign Earned
Income Exclusion.
2848.............................................. Power of Attorney
and Declaration of
Representative.
3115.............................................. Application for
Change in
Accounting Method.
3468.............................................. Investment Credit.
3520.............................................. Annual Return To
Report Transactions
With Foreign Trusts
and Receipt of
Certain Foreign
Gifts.
3800.............................................. General Business
Credit.
3903.............................................. Moving Expenses.
4029.............................................. Application for
Exemption From
Social Security and
Medicare Taxes and
Waiver of Benefits.
4070.............................................. Employee's Report of
Tips to Employer.
4070 A............................................ Employee's Daily
Record of Tips
4136.............................................. Credit for Federal
Tax Paid On Fuels.
4137.............................................. Social Security and
Medicare Tax on
Unreported Tip
Income.
4255.............................................. 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.............................................. Depreciation and
Amortization.
4563.............................................. Exclusion of Income
for Bona Fide
Residents of
American Samoa.
4684.............................................. Casualties and
Thefts.
4797.............................................. Sales of Business
Property.
4835.............................................. Farm Rental Income
and Expenses.
4852.............................................. Substitute for Form
W-2, Wage and Tax
Statement or Form
1099-R,
Distributions From
Pension Annuities,
Retirement or
Profit-Sharing
Plans, IRAs,
Insurance
Contracts, etc.
4868.............................................. Application for
Automatic Extension
of Time To File
Individual U.S.
Income Tax Return.
4868 SP........................................... Solicitud de
Pr[oacute]rroga
Autom[aacute]tica
para Presentar la
Declaraci[oacute]n
del Impuesto sobre
el Ingreso Personal
de los Estados
Unidos
4952.............................................. Investment Interest
Expense Deduction.
4970.............................................. Tax on Accumulation
Distribution of
Trusts.
4972.............................................. Tax on Lump-Sum
Distributions.
5074.............................................. Allocation of
Individual Income
Tax To Guam or the
Commonwealth of the
Northern Mariana
Islands (CNMI).
5213.............................................. 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.
5405.............................................. First-Time Homebuyer
Credit.
5471.............................................. Information Return
of U.S. Persons
With Respect To
Certain Foreign
Corporations.
5471 SCH J........................................ Accumulated Earnings
and Profits (E&P)
of Controlled
Foreign
Corporation.
5471 SCH M........................................ Transactions Between
Controlled Foreign
Corporation and
Shareholders or
Other Related
Persons.
5471 SCH O........................................ Organization or
Reorganization of
Foreign
Corporation, and
Acquisitions and
Dispositions of Its
Stock.
5695.............................................. Residential Energy
Credits.
5713.............................................. International
Boycott Report.
5713 SCH A........................................ International
Boycott Factor
(Section
999(c)(1)).

[[Page 18442]]

5713 SCH B........................................ Specifically
Attributable Taxes
and Income (Section
999(c)(2)).
5713 SCH C........................................ Tax Effect of the
International
Boycott Provisions.
5754.............................................. Statement by
Person(s) Receiving
Gambling Winnings.
5884.............................................. Work Opportunity
Credit.
6198.............................................. At-Risk Limitations.
6251.............................................. Alternative Minimum
Tax--Individuals.
6252.............................................. Installment Sale
Income.
6478.............................................. Credit for Alcohol
Used as Fuel.
6765.............................................. Credit for
Increasing Research
Activities.
6781.............................................. Gains and Losses
From Section 1256
Contracts and
Straddles.
8082.............................................. Notice of
Inconsistent
Treatment or
Administrative
Adjustment Request
(AAR).
8275.............................................. Disclosure
Statement.
8275 R............................................ Regulation
Disclosure
Statement.
8283.............................................. Noncash Charitable
Contributions.
8332.............................................. Release of Claim to
Exemption for Child
of Divorced or
Separated Parents.
8379.............................................. Injured Spouse Claim
and Allocation.
8396.............................................. Mortgage Interest
Credit.
8453.............................................. U.S. Individual
Income Tax
Declaration for an
IRS e-file Return.
8582.............................................. Passive Activity
Loss Limitations.
8582 CR........................................... Passive Activity
Credit Limitations.
8586.............................................. Low-Income Housing
Credit.
8594.............................................. Asset Acquisition
Statement.
8606.............................................. Nondeductible IRAs.
8609-A............................................ Annual Statement for
Low-Income Housing
Credit.
8611.............................................. Recapture of Low-
Income Housing
Credit.
8615.............................................. Tax for Certain
Children Who Have
Investment Income
of More Than
$1,800.
8621.............................................. Return by a
Shareholder of a
Passive Foreign
Investment Company
or Qualified
Electing Fund.
8621-A............................................ Late Deemed Dividend
or Deemed Sale
Election by a
Passive Foreign
Investment Company.
8689.............................................. Allocation of
Individual Income
Tax To the Virgin
Islands.
8693.............................................. Low-Income Housing
Credit Disposition
Bond.
8697.............................................. Interest Computation
Under the Look-Back
Method for
Completed Long-Term
Contracts.
8801.............................................. Credit for Prior
Year Minimum Tax--
Individuals,
Estates, and
Trusts.
8812.............................................. Additional Child Tax
Credit.
8814.............................................. Parents' Election To
Report Child's
Interest and
Dividends.
8815.............................................. Exclusion of
Interest From
Series EE and I
U.S. Savings Bonds
Issued After 1989.
8818.............................................. Optional Form To
Record Redemption
of Series EE and I
U.S. Savings Bonds
Issued After 1989.
8820.............................................. Orphan Drug Credit.
8821.............................................. Tax Information
Authorization.
8822.............................................. Change of Address.
8824.............................................. Like-Kind Exchanges.
8826.............................................. Disabled Access
Credit.
8828.............................................. Recapture of Federal
Mortgage Subsidy.
8829.............................................. Expenses for
Business Use of
Your Home.
8832.............................................. Entity
Classification
Election.
8833.............................................. Treaty-Based Return
Position Disclosure
Under Section 6114
or 7701(b).
8834.............................................. Qualified Electric
Vehicle Credit.
8835.............................................. Renewable
Electricity and
Refined Coal
Production Credit.
8838.............................................. 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.............................................. Empowerment Zone and
Renewal Community
Employment Credit.
8845.............................................. Indian Employment
Credit.
8846.............................................. Credit for Employer
Social Security and
Medicare Taxes Paid
on Certain Employee
Tips.
8847.............................................. Credit for
Contributions to
Selected Community
Development
Corporations.
8853.............................................. Archer MSAs and Long-
Term Care Insurance
Contracts.
8854.............................................. Initial and Annual
Expatriation
Information
Statement.
8858.............................................. Information Return
of U.S. Persons
With Respect to
Foreign Disregarded
Entities.
8858 SCH M........................................ Transactions Between
Controlled Foreign
Disregarded Entity
and Filer or Other
Related Entities.
8859.............................................. District of Columbia
First-Time
Homebuyer Credit.
8860.............................................. Qualified Zone
Academy Bond
Credit.
8861.............................................. Welfare-to-Work
Credit.
8862.............................................. Information to Claim
Earned Income
Credit After
Disallowance.
8863.............................................. Education Credits.
8864.............................................. Biodiesel Fuels
Credit.
8865.............................................. Return of U.S.
Persons With
Respect To Certain
Foreign
Partnerships.
8865 SCH K-1...................................... Partner's Share of
Income, Credits,
Deductions, etc.
8865 SCH O........................................ Transfer of Property
to a Foreign
Partnership.
8865 SCH P........................................ Acquisitions,
Dispositions, and
Changes of
Interests in a
Foreign
Partnership.
8866.............................................. Interest Computation
Under the Look-Back
Method for Property
Depreciated Under
the Income Forecast
Method.
8873.............................................. Extraterritorial
Income Exclusion.

[[Page 18443]]

8874.............................................. New Markets Credit.
8878.............................................. IRS e-file Signature
Authorization for
Form 4868 or Form
2350.
8878 SP........................................... Autorizacion de
firma para
presentar por medio
del IRS e-file para
el Formulario
4868(SP) o el
Formulario
2350(SP).
8879.............................................. IRS e-file Signature
Authorization.
8879 SP........................................... Autorizacion de
firma para
presentar la
Declaracion por
medio del IRS e-
file.
8880.............................................. Credit for Qualified
Retirement Savings
Contributions.
8881.............................................. Credit for Small
Employer Pension
Plan Startup Costs.
8882.............................................. Credit for Employer-
Provided Childcare
Facilities and
Services.
8885.............................................. Health Coverage Tax
Credit.
8886.............................................. Reportable
Transaction
Disclosure
Statement.
8888.............................................. Direct Deposit of
Refund to More Than
One Account.
8889.............................................. Health Savings
Accounts (HSAs).
8891.............................................. U.S. Information
Return for
Beneficiaries of
Certain Canadian
Registered
Retirement Plans.
8896.............................................. Low Sulfur Diesel
Fuel Production
Credit.
8898.............................................. Statement for
Individuals Who
Begin or End Bona
Fide Residence in a
U.S. Possession.
8900.............................................. Qualified Railroad
Track Maintenance
Credit.
8901.............................................. Information on
Qualifying Children
Who Are Not
Dependents (For
Child Tax Credit
Only).
8903.............................................. Domestic Production
Activities
Deduction.
8906.............................................. Distills Spirits
Credit.
8907.............................................. Nonconventional
Source Fuel Credit.
8908.............................................. Energy Efficient
Home Credit.
8910.............................................. Alternative Motor
Vehicle Credit.
8911.............................................. Alternative Fuel
Vehicle Refueling
Property Credit.
8915.............................................. Qualified Hurricane
Retirement Plan
Distribution and
Repayments.
8917.............................................. Tuition and Fees
Deduction.
8919.............................................. Uncollected Social
Security and
Medicare Tax on
Wages.
8925.............................................. Report of Employer-
Owned Life
Insurance
Contracts.
8931.............................................. Agricultural
Chemicals Security
Credit.
8932.............................................. Credit for Employer
Differential Wage
Payments.
9465.............................................. Installment
Agreement Request.
9465 SP........................................... Solicitud para un
Plan de Pagos a
Plazos.
Notice 2006-52.
Notice 160920-05.................................. Deduction for Energy
Efficient
Commercial
Buildings.
Pub 972 Tables.................................... Child Tax Credit.
REG-149856-03..................................... Notice of Proposed
Rulemaking
Dependent Child of
Divorced or
Separated Parents
or Parents Who Live
Apart.
SS-4.............................................. Application for
Employer
Identification
Number.
SS-8.............................................. Determination of
Worker Status for
Purposes of Federal
Employment Taxes
and Income Tax
Withholding.
T (Timber)........................................ Forest Activities
Schedules.
W-4............................................... Employee's
Withholding
Allowance
Certificate.
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
Exencion de la
Retencion del
Empleado.
W-4 V............................................. Voluntary
Withholding
Request.
W-5............................................... Earned Income Credit
Advance Payment
Certificate.
W-5 SP............................................ Certificado del pago
por adelantado del
Credito por Ingreso
del Trabajo.
W-7............................................... Application for IRS
Individual Taxpayer
Identification
Number.
W-7 A............................................. Application for
Taxpayer
Identification
Number for Pending
U.S. Adoptions.
W-7 SP............................................ Solicitud de Numero
de Identicacion
Personal del
Contribuyente del
Servicio de
Impuestos Internos.
------------------------------------------------------------------------
Forms Removed From This ICR Reason for Removal
------------------------------------------------------------------------
1) Forms 1040 ES-E................................ Obsolete.
2) Form 1040-V-OCR-ES............................. Obsolete.
3) Form 1040-ES-OCR............................... Obsolete.
4) Form 5471 (Sch N).............................. Obsolete.
5) Form 8453-OL................................... Obsolete.
6) Form 8453-OL(SP)............................... Obsolete.
7) Form 8830...................................... Obsolete.
8) Forms 8836 & Sch's............................. Obsolete.
9) Form 8836-SP & Sch's........................... Obsolete.
10) Form 8913..................................... Obsolete.
11) Form 8914..................................... Obsolete.
------------------------------------------------------------------------
Forms Added to This ICR Justification for
Addition
------------------------------------------------------------------------
1) Form 1127...................................... Application For
Extension of Time
For Payment of Tax.
2) Form 5405...................................... First-Time Homebuyer
Credit.
3) Form 8925...................................... Report of Employer-
Owned Life
Insurance
Contracts.
4) Form 8931...................................... Agricultural
Chemicals Security
Credit.

[[Page 18444]]

5) Form 8932...................................... Credit for Employer
Differential Wage
Payments.
------------------------------------------------------------------------

[FR Doc. E9-9244 Filed 4-21-09; 8:45 am]
BILLING CODE 4830-01-P

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