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 Form 1040EZ, and All Attachments to These Forms, 22179-22184 [2010-9657]

Download as PDF Federal Register / Vol. 75, No. 80 / Tuesday, April 27, 2010 / Notices In accordance with 49 U.S.C. 31136(e) and 31315, each renewal exemption will be valid for 2 years unless revoked earlier by FMCSA. The exemption will be revoked if: (1) The person fails to comply with the terms and conditions of the exemption; (2) the exemption has resulted in a lower level of safety than was maintained before it was granted; or (3) continuation of the exemption would not be consistent with the goals and objectives of 49 U.S.C. 31136 and 31315. Issued on: April 19, 2010. Larry W. Minor, Associate Administrator for Policy and Program Development. [FR Doc. 2010–9672 Filed 4–26–10; 8:45 am] BILLING CODE 4910–EX–P DEPARTMENT OF TRANSPORTATION Federal Motor Carrier Safety Administration [Docket No. FMCSA–2003–16564; FMCSA– 2007–0071] Qualification of Drivers; Exemption Renewals; Vision AGENCY: Federal Motor Carrier Safety Administration (FMCSA), DOT. ACTION: Notice of final disposition. mstockstill on DSKH9S0YB1PROD with NOTICES SUMMARY: FMCSA previously announced its decision to renew the exemptions from the vision requirement in the Federal Motor Carrier Safety Regulations for 19 individuals. FMCSA has statutory authority to exempt individuals from the vision requirement if the exemptions granted will not compromise safety. The Agency has concluded that granting these exemptions will provide a level of safety that will be equivalent to, or greater than, the level of safety maintained without the exemptions for these commercial motor vehicle (CMV) drivers. FOR FURTHER INFORMATION CONTACT: Dr. Mary D. Gunnels, Director, Medical Programs, (202)366–4001, fmcsamedical@dot.gov, FMCSA, Department of Transportation, 1200 New Jersey Avenue, SE., Room W64– 224, Washington, DC 20590–0001. Office hours are from 8:30 a.m. to 5 p.m. Monday through Friday, except Federal holidays. SUPPLEMENTARY INFORMATION: Background Under 49 U.S.C. 31136(e) and 31315, FMCSA may grant an exemption for a 2year period if it finds ‘‘such exemption would likely achieve a level of safety that is equivalent to, or greater than, the VerDate Nov<24>2008 16:09 Apr 26, 2010 Jkt 220001 level that would be achieved absent such exemption.’’ The statute also allows the Agency to renew exemptions at the end of the 2-year period. The comment period ended on April 1, 2010 (75 FR 9477). Discussion of Comments FMCSA received no comments in this proceeding. Conclusion The Agency has not received any adverse evidence on any of these drivers that indicates that safety is being compromised. Based upon its evaluation of the 19 renewal applications, FMCSA renews the Federal vision exemptions for Alberto Blanco, Michael B. Canedy, Larry A. Cossin, Charles W. Cox, Gary W. Ellis, Dennis J. Evers, Hector O. Flores, W. Roger Goold, Lee Guse, Steven W. Halsey, Clifford J. Harris, John C. Henricks, Thomas M. Leadbitter, John L. Lewis, Jonathan P. Lovel, Kent S. Reining, Enrique G. Salinas, Jr., Anthony T. Smith and Richard W. Wylie. In accordance with 49 U.S.C. 31136(e) and 31315, each renewal exemption will be valid for 2 years unless revoked earlier by FMCSA. The exemption will be revoked if: (1) The person fails to comply with the terms and conditions of the exemption; (2) the exemption has resulted in a lower level of safety than was maintained before it was granted; or (3) continuation of the exemption would not be consistent with the goals and objectives of 49 U.S.C. 31136 and 31315. Issued on: April 19, 2010. Larry W. Minor, Associate Administrator for Policy and Program Devlopment. [FR Doc. 2010–9673 Filed 4–26–10; 8:45 am] BILLING CODE 4910–EX–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 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, PO 00000 Frm 00085 Fmt 4703 Sfmt 4703 22179 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; Form 1040EZ; and all attachments to these forms (see the Appendix to this notice). DATES: Written comments should be received on or before May 27, 2010 to be assured of consideration. ADDRESSES: 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. mail to: 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, E:\FR\FM\27APN1.SGM 27APN1 22180 Federal Register / Vol. 75, No. 80 / Tuesday, April 27, 2010 / Notices mstockstill on DSKH9S0YB1PROD with NOTICES 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 new individual taxpayer survey for TY 2007 and conducted in CY 2008 and CY 2009. (Prior survey for TY 1999 and TY 2000 were conducted in CY 2000 and CY 2001). The new survey results capture the significant gains in productivity associated with the usage of tax preparation software and tax preparation services and large shifts in the population away from self preparation by hand towards use of the assisted methods (paid preparers and tax software). 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 17.3 hours, with an average cost of $225 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 21.4 hours, and taxpayers filing Form 1040A and Form 1040EZ are expected to average about 8 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. VerDate Nov<24>2008 16:09 Apr 26, 2010 Jkt 220001 The data shown are the best forwardlooking estimates available as of November 12, 2009, for income tax returns filed for 2009. 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). 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; 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: The changes in aggregated compliance burden estimates can be explained in terms of three major components: Technical Adjustments, Statutory Changes, and Agency (IRS) Discretions. Technical Adjustments The largest adjustments are from the new survey data. The latest burden estimates are based on a new individual taxpayer survey for TY 2007 and conducted in CY 2008 and CY 2009. (Prior survey for TY 1999 and TY 2000 were conducted in CY 2000 and CY 2001). The new survey results capture the significant gains in productivity associated with the usage of tax preparation software and tax preparation services and large shifts in the population away from self preparation by hand towards use of the assisted methods (paid preparers and tax software). PO 00000 Frm 00086 Fmt 4703 Sfmt 4703 The economic recession in the past year also has a significant impact on burden estimates, reducing the filing volume and resulting in lower time and money burdens. The inclusion of Form 1040X has a significant positive impact on compliance burden estimates. The impact of including 1040X has actually out-weighted the impact of economic recession in terms of filing volume, but not in terms of burden changes (time and money). The burden associated with 1040X was not previously included in the aggregated burden estimates. Statutory Changes The primary drivers for the statutory changes are the American Recovery and Reinvestment Act (ARRA) of 2009 and related legislations. IRS Discretions Changes The IRS discretions changes include 1040X redesign, simplifications in filing Form 1099B/Schedule D/Form 1040, creation of Form 4506T–EZ, IRS support of the Free File Alliance, and changes to expand the eligibility of filing Form 3800 by individuals and businesses for general business credits. All these initiatives reduce time and money burdens for the taxpayers. 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: 143,400,000. Total Estimated Time: 2.431 billion hours (2,431,000,000 hours). Estimated Time per Respondent: 17.3 hours. Total Estimated Out-of-Pocket Costs: $31.43 billion ($31,543,000,000). Estimated Out-of-Pocket Cost per Respondent: $225. 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 All comments will become a matter of public record. Comments are invited on: E:\FR\FM\27APN1.SGM 27APN1 22181 Federal Register / Vol. 75, No. 80 / Tuesday, April 27, 2010 / Notices (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 Departmental Clearance Officer. ESTIMATED AVERAGE TAXPAYER BURDEN FOR INDIVIDUALS BY ACTIVITY Average time burden (hours) Primary form filed or type of taxpayer Percentage of returns Total time Recordkeeping Tax planning Form completion Form submission All other Average cost (dollars) The average time and costs required to complete and file Form 1040, Form 1040A, Form 1040EZ, their schedules, and accompanying forms will vary depending on individual circumstances. The estimated averages are: All taxpayers Primary forms filed ..................... 1040 ................................. 1040A & 1040EZ Type of taxpayer ........................ Nonbusiness* ................... Business* ......................... 100 70 17.3 21.4 8.0 10.2 1.7 2.1 4.3 5.2 1.0 1.0 2.4 2.9 $225 280 30 69 31 8.0 10.7 31.9 2.7 4.1 16.5 0.8 1.1 3.0 2.3 3.0 7.1 0.8 0.8 1.2 1.3 1.7 4.0 96 129 434 * You are considered 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 considered a ‘‘nonbusiness’’ filer if you did not file any of those schedules or forms with Form 1040 or if you file Form 1040A or 1040EZ. APPENDIX Title 673 ....................................... mstockstill on DSKH9S0YB1PROD with NOTICES Forms 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. Standard Deduction for Certain Filers. Making Work Pay and Government Retiree Credits. Credit for the Elderly or the Disabled. Self-Employment Tax. U.S. Individual Income Tax Return. 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. 926 ....................................... 970 ....................................... 972 ....................................... 982 ....................................... 1040 ..................................... 1040 SCH A ......................... 1040 SCH B ......................... 1040 SCH C ......................... 1040 SCH C–EZ .................. 1040 SCH D ......................... 1040 SCH D–1 ..................... 1040 SCH E ......................... 1040 SCH EIC ..................... 1040 SCH F ......................... 1040 SCH H ......................... 1040 SCH J .......................... 1040 SCH L ......................... 1040 SCH M ........................ 1040 SCH R ......................... 1040 SCH SE ....................... 1040 A .................................. 1040ES (NR) ........................ 1040 ES/V–OCR .................. 1040 ES–OCR–V ................. 1040 ES–OTC ...................... 1040 EZ ................................ 1040 NR ............................... 1040 NR–EZ ........................ 1040 V .................................. 1040 X .................................. 1045 ..................................... 1116 ..................................... 1127 ..................................... 1128 ..................................... 1310 ..................................... 2106 ..................................... 2106 EZ ................................ 2120 ..................................... 2210 ..................................... VerDate Nov<24>2008 16:09 Apr 26, 2010 Jkt 220001 PO 00000 Frm 00087 Fmt 4703 Sfmt 4703 E:\FR\FM\27APN1.SGM 27APN1 22182 Federal Register / Vol. 75, No. 80 / Tuesday, April 27, 2010 / Notices APPENDIX—Continued Forms Title 2210 F .................................. 2350 ..................................... 2350 SP ............................... 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)). 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. 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 ............................... mstockstill on DSKH9S0YB1PROD with NOTICES 4952 4970 4972 5074 5213 ..................................... ..................................... ..................................... ..................................... ..................................... 5329 ..................................... 5405 ..................................... 5471 ..................................... 5471 SCH J .......................... 5471 SCH M ........................ 5471 SCH O ......................... 5695 ..................................... 5713 ..................................... 5713 SCH A ......................... 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 ..................................... VerDate Nov<24>2008 16:09 Apr 26, 2010 Jkt 220001 PO 00000 Frm 00088 Fmt 4703 Sfmt 4703 E:\FR\FM\27APN1.SGM 27APN1 Federal Register / Vol. 75, No. 80 / Tuesday, April 27, 2010 / Notices 22183 APPENDIX—Continued Title 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 ..................................... 8873 ..................................... 8874 ..................................... 8878 ..................................... 8878 SP ............................... mstockstill on DSKH9S0YB1PROD with NOTICES Forms 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. 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. 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. 8879 8879 8880 8881 8882 8885 8886 8888 8889 8891 8896 8898 8900 8903 8906 8907 8908 8910 8911 8915 8917 8919 ..................................... SP ............................... ..................................... ..................................... ..................................... ..................................... ..................................... ..................................... ..................................... ..................................... ..................................... ..................................... ..................................... ..................................... ..................................... ..................................... ..................................... ..................................... ..................................... ..................................... ..................................... ..................................... VerDate Nov<24>2008 16:09 Apr 26, 2010 Jkt 220001 PO 00000 Frm 00089 Fmt 4703 Sfmt 4703 E:\FR\FM\27APN1.SGM 27APN1 22184 Federal Register / Vol. 75, No. 80 / Tuesday, April 27, 2010 / Notices APPENDIX—Continued Forms 8923 ..................................... 8925 ..................................... 8930 ..................................... 8931 ..................................... 8932 ..................................... 8933 ..................................... 8936 ..................................... 9465 ..................................... 9465 SP ............................... Notice 2006–52 .................... Notice 160920–05 ................ Pub 972 Tables .................... REG–149856–03 .................. SS–4 ..................................... SS–8 ..................................... 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 ................................ Forms Removed from this ICR: (1) Form 1040A, Schedule 1. (2) Form 1040A, Schedule 2. (3) Form 1040A, Schedule 3. (4) Form 8901 ............... Forms Added to this ICR: (1) Form 8923 (2) Form 8930 ............... (3) Form 8933 ............... (4) Form 8936 ............... (5) 1040, Schedule L .... (6) 1040, Schedule M ... Title Mining Rescue Team Training Credit. Report of Employer-Owned Life Insurance Contracts Qualified Disaster Recovery Assistance Retirement Plan Distributions and Repayments. Agricultural Chemicals Security Credit. Credit for Employer Differential Wage Payments. Carbon Dioxide Sequestration Credit. Qualified Plug-In Electric Drive Motor Vehicle Credit. Installment Agreement Request. Solicitud para un Plan de Pagos a Plazos. 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. Reason for removal: Obsolete. Obsolete. Obsolete. Obsolete. Justification for Addition: Section 702(d) of P.L. 110–343 modifies IRC 1400Q. Public Law 110–343, Division B, Title II, section 202 added Code section 45Q. This new credit is pursuant to section 115 of Subtitle B of Title II of Division B of the Emergency Economic Stabilization Act of 2008 (P.L. 110–343) which added new Code section 45Q. P.L. 111–5, Div B, sec. 1008 P.L. 111–5, sections 1001 and 2202 respectively. System (Board); Federal Deposit Insurance Corporation (FDIC); and Office of Thrift Supervision (OTS), Treasury. [FR Doc. 2010–9657 Filed 4–26–10; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY ACTION: Joint notice and request for comment. Office of the Comptroller of the Currency FEDERAL RESERVE SYSTEM FEDERAL DEPOSIT INSURANCE CORPORATION mstockstill on DSKH9S0YB1PROD with NOTICES DEPARTMENT OF THE TREASURY Office of Thrift Supervision Proposed Agency Information Collection Renewal; Comment Request AGENCIES: Office of the Comptroller of the Currency (OCC), Treasury; Board of Governors of the Federal Reserve VerDate Nov<24>2008 16:09 Apr 26, 2010 Jkt 220001 SUMMARY: The OCC, Board, FDIC and OTS (collectively, the Banking Agencies or Agencies), as part of their continuing effort to reduce paperwork and respondent burden, invite the general public and other Federal agencies to comment on the proposed renewal of the interagency Transfer Agent and Amendment Form, as required by the Paperwork Reduction Act of 1995. The Banking Agencies may not conduct or sponsor, and the respondent is not required to respond to, an information collection unless it displays a currently valid Office of Management and Budget (OMB) control number. PO 00000 Frm 00090 Fmt 4703 Sfmt 4703 DATES: Comments must be submitted on or before June 28, 2010. ADDRESSES: Interested parties are invited to submit written comments to any or all of the Agencies. All comments, which should refer to the OMB control number(s), will be shared among the Agencies. OCC: Communications Division, Office of the Comptroller of the Currency, Mailstop 2–3, Attention: 1557–0124, 250 E Street, SW., Washington, DC 20219. In addition, comments may be sent by fax to (202) 874–5274, or by electronic mail to regs.comments@occ.treas.gov. You may personally inspect and photocopy comments at the OCC, 250 E Street, SW., Washington, DC 20219. For security reasons, the OCC requires that visitors make an appointment to inspect comments. You may do so by calling (202) 874–4700. Upon arrival, visitors E:\FR\FM\27APN1.SGM 27APN1

Agencies

[Federal Register Volume 75, Number 80 (Tuesday, April 27, 2010)]
[Notices]
[Pages 22179-22184]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2010-9657]


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

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 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; Form 1040EZ; and all attachments to these forms (see the 
Appendix to this notice).

DATES: Written comments should be received on or before May 27, 2010 to 
be assured of consideration.

ADDRESSES: 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. mail to:

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,

[[Page 22180]]

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 new individual taxpayer 
survey for TY 2007 and conducted in CY 2008 and CY 2009. (Prior survey 
for TY 1999 and TY 2000 were conducted in CY 2000 and CY 2001). The new 
survey results capture the significant gains in productivity associated 
with the usage of tax preparation software and tax preparation services 
and large shifts in the population away from self preparation by hand 
towards use of the assisted methods (paid preparers and tax software). 
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 17.3 hours, with an average cost of $225 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 21.4 hours, and taxpayers filing Form 
1040A and Form 1040EZ are expected to average about 8 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 12, 2009, for income tax returns filed for 2009. 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).

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; 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: The changes in aggregated compliance burden 
estimates can be explained in terms of three major components: 
Technical Adjustments, Statutory Changes, and Agency (IRS) Discretions.

Technical Adjustments

    The largest adjustments are from the new survey data. The latest 
burden estimates are based on a new individual taxpayer survey for TY 
2007 and conducted in CY 2008 and CY 2009. (Prior survey for TY 1999 
and TY 2000 were conducted in CY 2000 and CY 2001). The new survey 
results capture the significant gains in productivity associated with 
the usage of tax preparation software and tax preparation services and 
large shifts in the population away from self preparation by hand 
towards use of the assisted methods (paid preparers and tax software).
    The economic recession in the past year also has a significant 
impact on burden estimates, reducing the filing volume and resulting in 
lower time and money burdens.
    The inclusion of Form 1040X has a significant positive impact on 
compliance burden estimates. The impact of including 1040X has actually 
out-weighted the impact of economic recession in terms of filing 
volume, but not in terms of burden changes (time and money). The burden 
associated with 1040X was not previously included in the aggregated 
burden estimates.

Statutory Changes

    The primary drivers for the statutory changes are the American 
Recovery and Reinvestment Act (ARRA) of 2009 and related legislations.

IRS Discretions Changes

    The IRS discretions changes include 1040X redesign, simplifications 
in filing Form 1099B/Schedule D/Form 1040, creation of Form 4506T-EZ, 
IRS support of the Free File Alliance, and changes to expand the 
eligibility of filing Form 3800 by individuals and businesses for 
general business credits. All these initiatives reduce time and money 
burdens for the taxpayers.
    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: 143,400,000.
    Total Estimated Time: 2.431 billion hours (2,431,000,000 hours).
    Estimated Time per Respondent: 17.3 hours.
    Total Estimated Out-of-Pocket Costs: $31.43 billion 
($31,543,000,000).
    Estimated Out-of-Pocket Cost per Respondent: $225.
    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

    All comments will become a matter of public record. Comments are 
invited on:

[[Page 22181]]

(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 Departmental Clearance Officer.

                                              Estimated Average Taxpayer Burden for Individuals by Activity
--------------------------------------------------------------------------------------------------------------------------------------------------------
                                                                                             Average time burden (hours)
                                                            --------------------------------------------------------------------------------------------
    Primary form filed or type of taxpayer       Percentage                                                                                    Average
                                                 of returns   Total time  Recordkeeping      Tax          Form         Form      All other       cost
                                                                                           planning    completion   submission                (dollars)
--------------------------------------------------------------------------------------------------------------------------------------------------------
The average time and costs required to complete and file Form 1040, Form 1040A, Form 1040EZ, their schedules, and accompanying forms will vary depending
 on individual circumstances. The estimated averages are:
--------------------------------------------------------------------------------------------------------------------------------------------------------
All taxpayers Primary forms filed.............          100         17.3           8.0           1.7          4.3          1.0          2.4         $225
1040..........................................           70         21.4          10.2           2.1          5.2          1.0          2.9          280
1040A & 1040EZ Type of taxpayer...............           30          8.0           2.7           0.8          2.3          0.8          1.3           96
Nonbusiness*..................................           69         10.7           4.1           1.1          3.0          0.8          1.7          129
Business*.....................................           31         31.9          16.5           3.0          7.1          1.2          4.0          434
--------------------------------------------------------------------------------------------------------------------------------------------------------
* You are considered 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 considered a ``nonbusiness'' filer if you did not file any of those schedules or forms with Form 1040 or if you file Form 1040A or 1040EZ.


                                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 L...................  Standard Deduction for Certain Filers.
1040 SCH M...................  Making Work Pay and Government Retiree
                                Credits.
1040 SCH R...................  Credit for the Elderly or the Disabled.
1040 SCH SE..................  Self-Employment Tax.
1040 A.......................  U.S. Individual Income Tax Return.
1040ES (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.

[[Page 22182]]

 
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)).
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.

[[Page 22183]]

 
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.
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.
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.

[[Page 22184]]

 
8923.........................  Mining Rescue Team Training Credit.
8925.........................  Report of Employer-Owned Life Insurance
                                Contracts
8930.........................  Qualified Disaster Recovery Assistance
                                Retirement Plan Distributions and
                                Repayments.
8931.........................  Agricultural Chemicals Security Credit.
8932.........................  Credit for Employer Differential Wage
                                Payments.
8933.........................  Carbon Dioxide Sequestration Credit.
8936.........................  Qualified Plug-In Electric Drive Motor
                                Vehicle Credit.
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) Form 1040A, Schedule      Obsolete.
     1.
    (2) Form 1040A, Schedule      Obsolete.
     2.
    (3) Form 1040A, Schedule      Obsolete.
     3.
    (4) Form 8901............     Obsolete.
Forms Added to this ICR:       Justification for Addition:
    (1) Form 8923              .........................................
    (2) Form 8930............  Section 702(d) of P.L. 110-343 modifies
                                IRC 1400Q.
    (3) Form 8933............  Public Law 110-343, Division B, Title II,
                                section 202 added Code section 45Q.
    (4) Form 8936............  This new credit is pursuant to section
                                115 of Subtitle B of Title II of
                                Division B of the Emergency Economic
                                Stabilization Act of 2008 (P.L. 110-343)
                                which added new Code section 45Q.
    (5) 1040, Schedule L.....  P.L. 111-5, Div B, sec. 1008
    (6) 1040, Schedule M.....  P.L. 111-5, sections 1001 and 2202
                                respectively.
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[FR Doc. 2010-9657 Filed 4-26-10; 8:45 am]
BILLING CODE 4830-01-P