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 http://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