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, Form 1040EZ, Form 1040NR, Form 1040NR-EZ, Form 1040X, and All Attachments to These Forms, 20453-20458 [2011-8669]
Download as PDF
<![CDATA[
Federal Register / Vol. 76, No. 70 / Tuesday, April 12, 2011 / Notices
The Kingpin Act blocks all property
and interests in property, subject to U.S.
jurisdiction, owned or controlled by
significant foreign narcotics traffickers
as identified by the President. In
addition, the Secretary of the Treasury
consults with the Attorney General, the
Director of the Central Intelligence
Agency, the Director of the Federal
Bureau of Investigation, the
Administrator of the Drug Enforcement
Administration, the Secretary of
Defense, the Secretary of State, and the
Secretary of Homeland Security when
designating and blocking the property or
interests in property, subject to U.S.
jurisdiction, of foreign persons found to
be: (1) Materially assisting in, or
providing financial or technological
support for or to, or providing goods or
services in support of, the international
narcotics trafficking activities of a
person designated pursuant to the
Kingpin Act; (2) owned, controlled, or
directed by, or acting for or on behalf of,
a person designated pursuant to the
Kingpin Act; or (3) playing a significant
role in international narcotics
trafficking.
On March 30, 2011, the Director of
OFAC removed from the SDN list the
entity listed below, whose property and
interests in property were blocked
pursuant to the Kingpin Act:
MERCURIO INTERNACIONAL S.A.,
Transversal 71D No. 26–94 Sur, Local 3504,
Bogota, Colombia; Avenida Carrera 15 No.
100–69, Oficina 303, Bogota, Colombia;
Carrera 15 No. 93–60 Local 205, Bogota,
Colombia; Calle 5 No. 50–103, Local C108,
Cali, Colombia; Carrera 1 No. 61A–30,
Locales 80 y 81, Cali, Colombia; Calle 19 No.
6–48, Oficinas 403 y 404, Pereira, Colombia;
Carrera 14 No. 18–56, Locales 34 y 35, Piso
3, Armenia, Colombia; Carrera 43A No. 34–
95, Local 253, Medellin, Colombia; Carrera
54 No. 72–147, Local 144, Barranquilla,
Colombia; NIT # 830063708–7 (Colombia)
[SDNTK]
Dated: March 30, 2011.
Adam J. Szubin,
Director, Office of Foreign Assets Control.
[FR Doc. 2011–8678 Filed 4–11–11; 8:45 am]
BILLING CODE 4810–AL–P
DEPARTMENT OF THE TREASURY
srobinson on DSKHWCL6B1PROD with NOTICES
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, Form 1040EZ,
Form 1040NR, Form 1040NR–EZ, Form
1040X, and All Attachments to These
Forms
Internal Revenue Service (IRS),
Treasury.
AGENCY:
VerDate Mar<15>2010
18:00 Apr 11, 2011
Jkt 223001
Notice and request for
comments.
ACTION:
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; Form 1040NR; Form 1040NR–
EZ; Form 1040X; and all attachments to
these forms (see the Appendix to this
notice).
SUMMARY:
Written comments should be
received on or before May 12, 2011 to
be assured of consideration.
ADDRESSES: This collection is available
for comment on https://
www.PRAComment.gov. Comments may
be made through the Web site
electronically and anonymously.
Respondents may also direct written
comments to Shagufta Ahmed, Office of
Management and Budget, New
Executive Office Building, Room 10235,
Washington, DC 20503; (202) 395–7873
and to Yvette Lawrence, Internal
Revenue Service, 1111 Constitution
Avenue, NW., Washington, DC 20224;
(202) 927–4374.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information
should be directed to Chief,
RAS:R:TAM, NCA 7th Floor, Internal
Revenue Service, 1111 Constitution
Avenue, NW., Washington, DC 20224.
SUPPLEMENTARY INFORMATION:
DATES:
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. Burden estimates for each
control number are displayed in (1) PRA
notices that accompany collections of
information, (2) Federal Register notices
such as this one, and (3) OMB’s
database of approved information
collections.
Taxpayer Burden Model
The Individual Taxpayer Burden
Model (ITBM) estimates burden
experienced by individual taxpayers
when complying with Federal tax laws
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20453
and incorporates results from a survey
of tax year 2007 individual taxpayers,
conducted in 2008 and 2009. The
approach to measuring burden focuses
on the characteristics and activities
undertaken by individual taxpayers in
meeting their tax return filing
obligations.
Burden is defined as the time and outof-pocket costs incurred by taxpayers in
complying with the Federal tax system
and are estimated separately. Out-ofpocket costs include any expenses
incurred by taxpayers to prepare and
submit their tax returns. Examples
include tax return preparation fees, the
purchase price of tax preparation
software, submission fees, photocopying
costs, postage, and phone calls (if not
toll-free).
The methodology distinguishes
among preparation method, taxpayer
activities, taxpayer type, filing method,
and income level. Indicators of tax law
and administrative complexity, as
reflected in the tax forms and
instructions, are incorporated into the
model.
Preparation methods reflected in the
model are as follows:
• Self-prepared without software,
• Self-prepared with software, and
• Use of a paid preparer or tax
professional.
Types of taxpayer activities reflected
in the model are as follows:
• Recordkeeping,
• Tax planning,
• Gathering tax materials,
• Use of services (IRS and other),
• Form completion, and
• Form submission (electronic and
paper).
Taxpayer Burden Estimates
Summary level results using this
methodology are presented in Table 1
below. The data shown are the best
forward-looking estimates available for
income tax returns filed for tax year
2010. Note that the estimates presented
in this table differ from those published
in the tax form instructions and
publications. Revised estimates
presented herein reflect legislation
approved after the IRS Forms and
Publications print deadline.
Table 1 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.
Both time and cost burdens are
national averages and do not necessarily
E:\FR\FM\12APN1.SGM
12APN1
20454
Federal Register / Vol. 76, No. 70 / Tuesday, April 12, 2011 / Notices
reflect a ‘‘typical’’ case. For instance, the
average time burden for all taxpayers
filing a 1040, 1040A, or 1040EZ is
estimated at 19 hours, with an average
cost of $250 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 24
hours and $310; the average burden for
taxpayers filing Form 1040A is about 9
hours and $130; and the average for
Form 1040EZ filers is about 7 hours and
$60. 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 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.
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; Form 1040NR; Form 1040NR–
EZ, Form 1040X; 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 statistical
use.
Current Actions: Changes in aggregate
compliance burden estimates are
explained in terms of three major
components: Technical Adjustments,
Statutory Changes, and Agency (IRS)
Discretionary Changes and are
presented in Table 2 below.
Technical Adjustments
Technical changes include
refinements to the modeling
methodology using the new survey data
as well as the effects of the economic
recovery and an increase in the number
of taxpayers projected.
Statutory Changes
The primary drivers for the statutory
changes are newly enacted legislation
along with the expiration of many
provisions of the American Recovery
and Reinvestment Act of 2009. New
legislation includes the Small Business
Jobs Act of 2010; the Patient Protection
and Affordable Care Act; the Tax Relief,
Unemployment Insurance
Reauthorization, and Job Creation Act of
2010; and related legislations.
IRS Discretionary Changes
IRS discretionary changes include
redesign of Form1040X, fees associated
with new paid professional licensing
requirements, changes in the delivery of
form instructions and publications to
taxpayers, and delayed filing resulting
from late legislation.
These changes have resulted in an
overall increase of 270,000,000 total
hours and $650,000,000 in taxpayer
burden previously approved by OMB.
Type of Review: Revision of currently
approved collections.
Affected Public: Individuals or
households.
Estimated Number of Respondents:
146,700,000.
Total Estimated Time: 2.701 billion
hours (2,701,000,000 hours).
Estimated Time per Respondent: 19
hours.
Total Estimated Out-of-Pocket Costs:
$35.193 billion ($35,193,000,000).
Estimated Out-of-Pocket Cost per
Respondent: $250.
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 Departmental Clearance Officer.
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:
TABLE 1—ESTIMATED AVERAGE TAXPAYER BURDEN FOR INDIVIDUALS BY ACTIVITY
Average time burden (hours)
srobinson on DSKHWCL6B1PROD with NOTICES
Primary form filed or
type of taxpayer
Percentage
of returns
All taxpayers—primary
forms filed .................
1040 .............................
1040A ...........................
1040EZ .........................
Nonbusiness*** ............
Business*** ..................
100
70
19
11
69
31
Record
keeping
Total time*
19.0
24.0
9.0
7.0
12.0
34.0
9.0
11.0
3.0
2.0
5.0
18.0
Tax
planning
2.0
3.0
1.0
1.0
2.0
4.0
Form
completion
Form
submission
4.0
5.0
2.0
2.0
3.0
6.0
1.0
1.0
1.0
1.0
1.0
1.0
All other
3.0
3.0
1.0
1.0
2.0
4.0
Average cost
(dollars)**
$250
310
130
60
160
430
* Detail may not add to total time due to rounding.
** Dollars rounded to the nearest $10.
*** 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.
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Federal Register / Vol. 76, No. 70 / Tuesday, April 12, 2011 / Notices
20455
Note: Estimates presented in this table differ from those published in the tax forms and publications. Revised estimates presented herein reflect legislation approved after the IRS Forms and Publications print deadline.
TABLE 2—ICB ESTIMATES FOR THE 1040/A/EZ/NR/NR–EZ/X SERIES OF RETURNS AND SUPPORTING FORMS AND
SCHEDULES
FY 2011
Previously
approved
FY10
Number of Taxpayers ............................
Burden in Hours .....................................
Burden in Dollars ...................................
143,400,000
2,431,000,000
31,543,000,000
Program change
due to
adjustment
3,300,000
292,000,000
3,986,000,000
Program change
due to
new legislation
Program change
due to
agency
..............................
(25,000,000)
(370,000,000)
..............................
3,000,000
34,000,000
FY11
146,700,000
2,701,000,000
35,193,000,000
Note: Estimates presented in this table differ from those published in the tax forms and publications. Revised estimates presented herein reflect legislation approved after the IRS Forms and Publications print deadline.
APPENDIX
Forms
Filed by
individuals
and others
673 .................................
........................
926
970
972
982
.................................
.................................
.................................
.................................
X
X
X
X
srobinson on DSKHWCL6B1PROD with NOTICES
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 R ...................
1040 SCH SE ................
1040 A ...........................
1040ES (NR) ..................
1040ES (PR) ..................
........................
........................
........................
X
X
........................
........................
X
........................
X
X
........................
........................
........................
........................
........................
........................
1040
1040
1040
1040
1040
1040
1040
1040
1045
1116
1127
1128
1310
2106
2106
2120
2210
2210
2350
2350
ES–OCR–V ...........
ES–OTC ................
EZ .........................
NR .........................
NR–EZ ..................
V ...........................
V–OCR–ES ...........
X ...........................
...............................
...............................
...............................
...............................
...............................
...............................
EZ .........................
...............................
...............................
F ............................
...............................
SP .........................
........................
........................
........................
........................
........................
........................
........................
........................
X
X
X
X
........................
........................
........................
........................
X
X
........................
........................
2439
2441
2555
2555
2848
3115
...............................
...............................
...............................
EZ .........................
...............................
...............................
X
........................
........................
........................
X
X
VerDate Mar<15>2010
18:00 Apr 11, 2011
Jkt 223001
Title
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.
Self-Employment Tax.
U.S. Individual Income Tax Return.
U.S. Estimated Tax for Nonresident Alien Individuals.
Estimated Federal Tax on Self Employment Income and on Household Employees (Residents of
Puerto Rico).
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.
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.
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12APN1
20456
Federal Register / Vol. 76, No. 70 / Tuesday, April 12, 2011 / Notices
APPENDIX—Continued
Forms
Filed by
individuals
and others
3468
3520
3800
3903
4029
4070
4136
4137
4255
4361
...............................
...............................
...............................
...............................
...............................
A ...........................
...............................
...............................
...............................
...............................
X
X
X
........................
........................
........................
X
........................
X
........................
4562
4563
4684
4797
4835
4852
...............................
...............................
...............................
...............................
...............................
...............................
X
........................
X
X
........................
X
4868 ...............................
4868 SP .........................
........................
........................
4952
4970
4972
5074
X
X
X
........................
...............................
...............................
...............................
...............................
5213 ...............................
srobinson on DSKHWCL6B1PROD with NOTICES
5329
5405
5471
5471
5471
5471
X
...............................
...............................
...............................
SCH J ...................
SCH M ..................
SCH O ..................
........................
........................
X
X
X
X
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 ...............................
8615 ...............................
8621 ...............................
8621–A ...........................
8689 ...............................
8693 ...............................
8697 ...............................
8801 ...............................
........................
X
X
X
X
X
X
X
........................
X
X
X
X
X
X
X
X
........................
........................
........................
........................
X
X
X
X
........................
X
X
........................
X
X
........................
X
X
X
VerDate Mar<15>2010
18:00 Apr 11, 2011
Jkt 223001
Title
Investment Credit.
Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts
General Business Credit.
Moving Expenses.
Application for Exemption From Social Security and Medicare Taxes and Waiver of Benefits.
Employee’s Daily Record of Tips.
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.
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.
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12APN1
Federal Register / Vol. 76, No. 70 / Tuesday, April 12, 2011 / Notices
20457
APPENDIX—Continued
Forms
Filed by
individuals
and others
...............................
...............................
...............................
...............................
...............................
...............................
...............................
...............................
...............................
...............................
...............................
...............................
...............................
...............................
...............................
...............................
...............................
...............................
...............................
...............................
...............................
...............................
...............................
...............................
...............................
...............................
SCH M ..................
...............................
...............................
...............................
...............................
...............................
...............................
...............................
SCH K–1 ...............
SCH O ..................
SCH P ...................
...............................
........................
........................
........................
........................
X
X
X
X
X
........................
........................
X
X
X
X
X
........................
........................
........................
X
X
X
X
........................
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X
X
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X
X
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X
X
X
X
X
X
8873
8874
8878
8878
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8814
8815
8818
8820
8821
8822
8824
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8829
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8834
8835
8838
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8859
8860
8861
8862
8863
8864
8865
8865
8865
8865
8866
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...............................
SP .........................
X
X
........................
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8879
8879
8880
8881
8882
8885
8886
8888
8889
8891
8896
8898
8900
8903
8906
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8908
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8911
8914
8915
8917
8919
8925
8931
8932
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Title
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.
Allocation of Refund (Including Savings Bond Purchases.
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.
Distilled Spirits Credit.
Nonconventional Source Fuel Credit.
Energy Efficient Home Credit.
Alternative Motor Vehicle Credit.
Alternative Fuel Vehicle Refueling Property Credit.
Exemption Amount for Taxpayers Housing Midwestern Displaced Individuals.
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.
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Federal Register / Vol. 76, No. 70 / Tuesday, April 12, 2011 / Notices
APPENDIX—Continued
Forms
Filed by
individuals
and others
9465 ...............................
9465 SP .........................
Notice 2006–52 ..............
Notice 160920–05 ..........
Pub 972 Tables ..............
REG–149856–03 ...........
........................
........................
........................
........................
........................
........................
SS–4 ..............................
SS–8 ..............................
X
X
T (Timber) ......................
W–4 ................................
W–4 P ............................
W–4 S ............................
W–4 SP ..........................
W–4 V ............................
W–7 ................................
W–7 A ............................
W–7 SP ..........................
X
........................
........................
........................
........................
........................
........................
........................
........................
Title
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.
Application for IRS Individual Taxpayer Identification Number.
Application for Taxpayer Identification Number for Pending U.S. Adoptions.
´
Solicitud de Numero de Identificacıon Personal del Contribuyente del Servicio de Impuestos
Internos.
Forms Removed from this ICR:
W–5/W–5SP
Reason for removal:
AEIC is not valid for tax
years beginning after
12/31/2010. P.L. 111–
226, sec. 219
Obsolete
Obsolete
Justification for Addition:
T.D. 8671, 1996–1
C.B.314
P.L. 111—147, section
102
1040 ES/V OCR
4070
Forms Added to this ICR:
W–7(COA)
5884–B
[FR Doc. 2011–8669 Filed 4–11–11; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Office of Thrift Supervision
Mutual Holding Company
Office of Thrift Supervision
(OTS), Treasury.
AGENCY:
ACTION:
Notice and request for comment.
The Department of the
Treasury, as part of its continuing effort
to reduce paperwork and respondent
burden, invites the general public and
other Federal agencies to comment on
proposed and continuing information
collections, as required by the
Paperwork Reduction Act of 1995, 44
U.S.C. 3507. The Office of Thrift
Supervision within the Department of
the Treasury will submit the proposed
information collection requirement
described below to the Office of
Management and Budget (OMB) for
review, as required by the Paperwork
Reduction Act. Today, OTS is soliciting
srobinson on DSKHWCL6B1PROD with NOTICES
SUMMARY:
VerDate Mar<15>2010
18:00 Apr 11, 2011
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public comments on its proposal to
extend this information collection.
DATES: Submit written comments on or
before June 13, 2011.
ADDRESSES: Send comments, referring to
the collection by title of the proposal or
by OMB approval number, to
Information Collection Comments, Chief
Counsel’s Office, Office of Thrift
Supervision, 1700 G Street, NW.,
Washington, DC 20552; send a facsimile
transmission to (202) 906–6518; or send
an e-mail to
infocollection.comments@ots.treas.gov.
OTS will post comments and the related
index on the OTS Internet site at
https://www.ots.treas.gov. In addition,
interested persons may inspect
comments at the Public Reading Room,
1700 G Street, NW by appointment. To
make an appointment, call (202) 906–
5922, send an e-mail to
public.info@ots.treas.gov, or send a
facsimile transmission to (202) 906–
7755.
You
can request additional information
about this proposed information
collection from Donald W. Dwyer on
FOR FURTHER INFORMATION CONTACT:
PO 00000
Frm 00154
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(202) 906–6414, Office of Thrift
Supervision, 1700 G Street, NW.,
Washington, DC 20552.
SUPPLEMENTARY INFORMATION: OTS may
not conduct or sponsor an information
collection, and respondents are not
required to respond to an information
collection, unless the information
collection displays a currently valid
OMB control number. As part of the
approval process, we invite comments
on the following information collection.
Comments should address one or
more of the following points:
a. Whether the proposed collection of
information is necessary for the proper
performance of the functions of OTS;
b. The accuracy of OTS’s estimate of
the burden of the proposed information
collection;
c. Ways to enhance the quality,
utility, and clarity of the information to
be collected;
d. Ways to minimize the burden of the
information collection on respondents,
including through the use of
information technology.
We will summarize the comments
that we receive and include them in the
OTS request for OMB approval. All
E:\FR\FM\12APN1.SGM
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]]>Agencies
[Federal Register Volume 76, Number 70 (Tuesday, April 12, 2011)]
[Notices]
[Pages 20453-20458]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2011-8669]
-----------------------------------------------------------------------
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, Form
1040EZ, Form 1040NR, Form 1040NR-EZ, Form 1040X, 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; Form 1040NR; Form 1040NR-EZ; Form 1040X; and all
attachments to these forms (see the Appendix to this notice).
DATES: Written comments should be received on or before May 12, 2011 to
be assured of consideration.
ADDRESSES: This collection is available for comment on https://www.PRAComment.gov. Comments may be made through the Web site
electronically and anonymously. Respondents may also direct written
comments to Shagufta Ahmed, Office of Management and Budget, New
Executive Office Building, Room 10235, Washington, DC 20503; (202) 395-
7873 and to Yvette Lawrence, Internal Revenue Service, 1111
Constitution Avenue, NW., Washington, DC 20224; (202) 927-4374.
FOR FURTHER INFORMATION CONTACT: Requests for additional information
should be directed to Chief, RAS:R:TAM, 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. Burden estimates for each control number are displayed
in (1) PRA notices that accompany collections of information, (2)
Federal Register notices such as this one, and (3) OMB's database of
approved information collections.
Taxpayer Burden Model
The Individual Taxpayer Burden Model (ITBM) estimates burden
experienced by individual taxpayers when complying with Federal tax
laws and incorporates results from a survey of tax year 2007 individual
taxpayers, conducted in 2008 and 2009. The approach to measuring burden
focuses on the characteristics and activities undertaken by individual
taxpayers in meeting their tax return filing obligations.
Burden is defined as the time and out-of-pocket costs incurred by
taxpayers in complying with the Federal tax system and are estimated
separately. Out-of-pocket costs include any expenses incurred by
taxpayers to prepare and submit their tax returns. Examples include tax
return preparation fees, the purchase price of tax preparation
software, submission fees, photocopying costs, postage, and phone calls
(if not toll-free).
The methodology distinguishes among preparation method, taxpayer
activities, taxpayer type, filing method, and income level. Indicators
of tax law and administrative complexity, as reflected in the tax forms
and instructions, are incorporated into the model.
Preparation methods reflected in the model are as follows:
Self-prepared without software,
Self-prepared with software, and
Use of a paid preparer or tax professional.
Types of taxpayer activities reflected in the model are as follows:
Recordkeeping,
Tax planning,
Gathering tax materials,
Use of services (IRS and other),
Form completion, and
Form submission (electronic and paper).
Taxpayer Burden Estimates
Summary level results using this methodology are presented in Table
1 below. The data shown are the best forward-looking estimates
available for income tax returns filed for tax year 2010. Note that the
estimates presented in this table differ from those published in the
tax form instructions and publications. Revised estimates presented
herein reflect legislation approved after the IRS Forms and
Publications print deadline.
Table 1 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.
Both time and cost burdens are national averages and do not
necessarily
[[Page 20454]]
reflect a ``typical'' case. For instance, the average time burden for
all taxpayers filing a 1040, 1040A, or 1040EZ is estimated at 19 hours,
with an average cost of $250 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 24 hours and $310; the average burden for
taxpayers filing Form 1040A is about 9 hours and $130; and the average
for Form 1040EZ filers is about 7 hours and $60. 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 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.
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; Form 1040NR; Form
1040NR-EZ, Form 1040X; 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 statistical
use.
Current Actions: Changes in aggregate compliance burden estimates
are explained in terms of three major components: Technical
Adjustments, Statutory Changes, and Agency (IRS) Discretionary Changes
and are presented in Table 2 below.
Technical Adjustments
Technical changes include refinements to the modeling methodology
using the new survey data as well as the effects of the economic
recovery and an increase in the number of taxpayers projected.
Statutory Changes
The primary drivers for the statutory changes are newly enacted
legislation along with the expiration of many provisions of the
American Recovery and Reinvestment Act of 2009. New legislation
includes the Small Business Jobs Act of 2010; the Patient Protection
and Affordable Care Act; the Tax Relief, Unemployment Insurance
Reauthorization, and Job Creation Act of 2010; and related
legislations.
IRS Discretionary Changes
IRS discretionary changes include redesign of Form1040X, fees
associated with new paid professional licensing requirements, changes
in the delivery of form instructions and publications to taxpayers, and
delayed filing resulting from late legislation.
These changes have resulted in an overall increase of 270,000,000
total hours and $650,000,000 in taxpayer burden previously approved by
OMB.
Type of Review: Revision of currently approved collections.
Affected Public: Individuals or households.
Estimated Number of Respondents: 146,700,000.
Total Estimated Time: 2.701 billion hours (2,701,000,000 hours).
Estimated Time per Respondent: 19 hours.
Total Estimated Out-of-Pocket Costs: $35.193 billion
($35,193,000,000).
Estimated Out-of-Pocket Cost per Respondent: $250.
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 Departmental Clearance Officer.
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:
Table 1--Estimated Average Taxpayer Burden for Individuals by Activity
--------------------------------------------------------------------------------------------------------------------------------------------------------
Average time burden (hours)
Percentage ---------------------------------------------------------------------------------------------
Primary form filed or type of taxpayer of returns Total Record Tax Form Form Average cost
time\*\ keeping planning completion submission All other (dollars)\**\
--------------------------------------------------------------------------------------------------------------------------------------------------------
All taxpayers--primary forms filed........... 100 19.0 9.0 2.0 4.0 1.0 3.0 $250
1040......................................... 70 24.0 11.0 3.0 5.0 1.0 3.0 310
1040A........................................ 19 9.0 3.0 1.0 2.0 1.0 1.0 130
1040EZ....................................... 11 7.0 2.0 1.0 2.0 1.0 1.0 60
Nonbusiness***............................... 69 12.0 5.0 2.0 3.0 1.0 2.0 160
Business***.................................. 31 34.0 18.0 4.0 6.0 1.0 4.0 430
--------------------------------------------------------------------------------------------------------------------------------------------------------
* Detail may not add to total time due to rounding.
** Dollars rounded to the nearest $10.
*** 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.
[[Page 20455]]
Note: Estimates presented in this table differ from those published in the tax forms and publications. Revised estimates presented herein reflect
legislation approved after the IRS Forms and Publications print deadline.
Table 2--ICB Estimates for the 1040/A/EZ/NR/NR-EZ/X Series of Returns and Supporting Forms and Schedules
--------------------------------------------------------------------------------------------------------------------------------------------------------
FY 2011
----------------------------------------------------------------------------------------------
Program change Program change
Previously due to due to new Program change FY11
approved FY10 adjustment legislation due to agency
--------------------------------------------------------------------------------------------------------------------------------------------------------
Number of Taxpayers...................................... 143,400,000 3,300,000 ................. ................. 146,700,000
Burden in Hours.......................................... 2,431,000,000 292,000,000 (25,000,000) 3,000,000 2,701,000,000
Burden in Dollars........................................ 31,543,000,000 3,986,000,000 (370,000,000) 34,000,000 35,193,000,000
--------------------------------------------------------------------------------------------------------------------------------------------------------
Note: Estimates presented in this table differ from those published in the tax forms and publications. Revised estimates presented herein reflect
legislation approved after the IRS Forms and Publications print deadline.
Appendix
----------------------------------------------------------------------------------------------------------------
Filed by
Forms individuals Title
and others
----------------------------------------------------------------------------------------------------------------
673...................................... ............... Statement for Claiming Exemption from Withholding on
Foreign Earned Income Eligible for the Exclusions
Provided by Section 911.
926...................................... X Return by a U.S. Transferor of Property to a Foreign
Corporation.
970...................................... X Application To Use LIFO Inventory Method.
972...................................... X Consent of Shareholder To Include Specific Amount in
Gross Income.
982...................................... X Reduction of Tax Attributes Due To Discharge of
Indebtedness (and Section 1082 Basis Adjustment).
1040..................................... ............... U.S. Individual Income Tax Return.
1040 SCH A............................... ............... Itemized Deductions.
1040 SCH B............................... ............... Interest and Ordinary Dividends.
1040 SCH C............................... X Profit or Loss From Business.
1040 SCH C-EZ............................ X Net Profit From Business.
1040 SCH D............................... ............... Capital Gains and Losses.
1040 SCH D-1............................. ............... Continuation Sheet for Schedule D.
1040 SCH E............................... X Supplemental Income and Loss.
1040 SCH EIC............................. ............... Earned Income Credit.
1040 SCH F............................... X Profit or Loss From Farming.
1040 SCH H............................... X Household Employment Taxes.
1040 SCH J............................... ............... Income Averaging for Farmers and Fishermen.
1040 SCH R............................... ............... Credit for the Elderly or the Disabled.
1040 SCH SE.............................. ............... Self-Employment Tax.
1040 A................................... ............... U.S. Individual Income Tax Return.
1040ES (NR).............................. ............... U.S. Estimated Tax for Nonresident Alien
Individuals.
1040ES (PR).............................. ............... Estimated Federal Tax on Self Employment Income and
on Household Employees (Residents of Puerto Rico).
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 V-OCR-ES............................ ............... Payment Voucher.
1040 X................................... ............... Amended U.S. Individual Income Tax Return.
1045..................................... X Application for Tentative Refund.
1116..................................... X Foreign Tax Credit.
1127..................................... X Application For Extension of Time For Payment of
Tax.
1128..................................... X 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..................................... X Underpayment of Estimated Tax by Individuals,
Estates, and Trusts.
2210 F................................... X 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..................................... X 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..................................... X Power of Attorney and Declaration of Representative.
3115..................................... X Application for Change in Accounting Method.
[[Page 20456]]
3468..................................... X Investment Credit.
3520..................................... X Annual Return To Report Transactions With Foreign
Trusts and Receipt of Certain Foreign Gifts
3800..................................... X General Business Credit.
3903..................................... ............... Moving Expenses.
4029..................................... ............... Application for Exemption From Social Security and
Medicare Taxes and Waiver of Benefits.
4070 A................................... ............... Employee's Daily Record of Tips.
4136..................................... X Credit for Federal Tax Paid On Fuels.
4137..................................... ............... Social Security and Medicare Tax on Unreported Tip
Income.
4255..................................... X Recapture of Investment Credit.
4361..................................... ............... Application for Exemption From Self-Employment Tax
for Use by Ministers, Members of Religious Orders,
and Christian Science Practitioners.
4562..................................... X Depreciation and Amortization.
4563..................................... ............... Exclusion of Income for Bona Fide Residents of
American Samoa.
4684..................................... X Casualties and Thefts.
4797..................................... X Sales of Business Property.
4835..................................... ............... Farm Rental Income and Expenses.
4852..................................... X 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..................................... X Investment Interest Expense Deduction.
4970..................................... X Tax on Accumulation Distribution of Trusts.
4972..................................... X Tax on Lump-Sum Distributions.
5074..................................... ............... Allocation of Individual Income Tax To Guam or the
Commonwealth of the Northern Mariana Islands
(CNMI).
5213..................................... X Election To Postpone Determination as To Whether the
Presumption Applies That an Activity Is Engaged in
for Profit.
5329..................................... ............... Additional Taxes on Qualified Plans (Including IRAs)
and Other Tax-Favored Accounts.
5405..................................... ............... First-Time Homebuyer Credit.
5471..................................... X Information Return of U.S. Persons With Respect To
Certain Foreign Corporations.
5471 SCH J............................... X Accumulated Earnings and Profits (E&P) of Controlled
Foreign Corporation.
5471 SCH M............................... X Transactions Between Controlled Foreign Corporation
and Shareholders or Other Related Persons.
5471 SCH O............................... X Organization or Reorganization of Foreign
Corporation, and Acquisitions and Dispositions of
Its Stock.
5695..................................... ............... Residential Energy Credits.
5713..................................... X International Boycott Report.
5713 SCH A............................... X International Boycott Factor (Section 999(c)(1)).
5713 SCH B............................... X Specifically Attributable Taxes and Income (Section
999(c)(2)).
5713 SCH C............................... X Tax Effect of the International Boycott Provisions.
5754..................................... X Statement by Person(s) Receiving Gambling Winnings.
5884..................................... X Work Opportunity Credit.
6198..................................... X At-Risk Limitations.
6251..................................... ............... Alternative Minimum Tax--Individuals.
6252..................................... X Installment Sale Income.
6478..................................... X Credit for Alcohol Used as Fuel.
6765..................................... X Credit for Increasing Research Activities.
6781..................................... X Gains and Losses From Section 1256 Contracts and
Straddles.
8082..................................... X Notice of Inconsistent Treatment or Administrative
Adjustment Request (AAR).
8275..................................... X Disclosure Statement.
8275 R................................... X Regulation Disclosure Statement.
8283..................................... X Noncash Charitable Contributions.
8332..................................... ............... Release of Claim to Exemption for Child of Divorced
or Separated Parents.
8379..................................... ............... Injured Spouse Claim and Allocation.
8396..................................... ............... Mortgage Interest Credit.
8453..................................... ............... U.S. Individual Income Tax Declaration for an IRS e-
file Return.
8582..................................... X Passive Activity Loss Limitations.
8582 CR.................................. X Passive Activity Credit Limitations.
8586..................................... X Low-Income Housing Credit.
8594..................................... X Asset Acquisition Statement.
8606..................................... ............... Nondeductible IRAs.
8609-A................................... X Annual Statement for Low-Income Housing Credit.
8611..................................... X Recapture of Low-Income Housing Credit.
8615..................................... ............... Tax for Certain Children Who Have Investment Income
of More Than $1,800.
8621..................................... X Return by a Shareholder of a Passive Foreign
Investment Company or Qualified Electing Fund.
8621-A................................... X Late Deemed Dividend or Deemed Sale Election by a
Passive Foreign Investment Company.
8689..................................... ............... Allocation of Individual Income Tax To the Virgin
Islands.
8693..................................... X Low-Income Housing Credit Disposition Bond.
8697..................................... X Interest Computation Under the Look-Back Method for
Completed Long-Term Contracts.
8801..................................... X Credit for Prior Year Minimum Tax--Individuals,
Estates, and Trusts.
[[Page 20457]]
8812..................................... ............... Additional Child Tax Credit.
8814..................................... ............... Parents' Election To Report Child's Interest and
Dividends.
8815..................................... ............... Exclusion of Interest From Series EE and I U.S.
Savings Bonds Issued After 1989.
8818..................................... ............... Optional Form To Record Redemption of Series EE and
I U.S. Savings Bonds Issued After 1989.
8820..................................... X Orphan Drug Credit.
8821..................................... X Tax Information Authorization.
8822..................................... X Change of Address.
8824..................................... X Like-Kind Exchanges.
8826..................................... X Disabled Access Credit.
8828..................................... ............... Recapture of Federal Mortgage Subsidy.
8829..................................... ............... Expenses for Business Use of Your Home.
8832..................................... X Entity Classification Election.
8833..................................... X Treaty-Based Return Position Disclosure Under
Section 6114 or 7701(b).
8834..................................... X Qualified Electric Vehicle Credit.
8835..................................... X Renewable Electricity and Refined Coal Production
Credit.
8838..................................... X Consent To Extend the Time To Assess Tax Under
Section 367--Gain Recognition Statement.
8839..................................... ............... Qualified Adoption Expenses.
8840..................................... ............... Closer Connection Exception Statement for Aliens.
8843..................................... ............... Statement for Exempt Individuals and Individuals
With a Medical Condition.
8844..................................... X Empowerment Zone and Renewal Community Employment
Credit.
8845..................................... X Indian Employment Credit.
8846..................................... X Credit for Employer Social Security and Medicare
Taxes Paid on Certain Employee Tips.
8847..................................... X Credit for Contributions to Selected Community
Development Corporations.
8853..................................... ............... Archer MSAs and Long-Term Care Insurance Contracts.
8854..................................... ............... Initial and Annual Expatriation Information
Statement.
8858..................................... X Information Return of U.S. Persons With Respect to
Foreign Disregarded Entities.
8858 SCH M............................... X Transactions Between Controlled Foreign Disregarded
Entity and Filer or Other Related Entities.
8859..................................... ............... District of Columbia First-Time Homebuyer Credit.
8860..................................... X Qualified Zone Academy Bond Credit.
8861..................................... X Welfare-to-Work Credit.
8862..................................... ............... Information to Claim Earned Income Credit After
Disallowance.
8863..................................... ............... Education Credits.
8864..................................... X Biodiesel Fuels Credit.
8865..................................... X Return of U.S. Persons With Respect To Certain
Foreign Partnerships.
8865 SCH K-1............................. X Partner's Share of Income, Credits, Deductions, etc.
8865 SCH O............................... X Transfer of Property to a Foreign Partnership.
8865 SCH P............................... X Acquisitions, Dispositions, and Changes of Interests
in a Foreign Partnership.
8866..................................... X Interest Computation Under the Look-Back Method for
Property Depreciated Under the Income Forecast
Method.
8873..................................... X Extraterritorial Income Exclusion.
8874..................................... X New Markets Credit.
8878..................................... ............... IRS e-file Signature Authorization for Form 4868 or
Form 2350.
8878 SP.................................. ............... Autorizaci[oacute]n 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.................................. ............... Autorizaci[oacute]n de firma para presentar la
Declaraci[oacute]n por medio del IRS e-file.
8880..................................... ............... Credit for Qualified Retirement Savings
Contributions.
8881..................................... X Credit for Small Employer Pension Plan Startup
Costs.
8882..................................... X Credit for Employer-Provided Childcare Facilities
and Services.
8885..................................... ............... Health Coverage Tax Credit.
8886..................................... X Reportable Transaction Disclosure Statement.
8888..................................... ............... Allocation of Refund (Including Savings Bond
Purchases.
8889..................................... ............... Health Savings Accounts (HSAs).
8891..................................... ............... U.S. Information Return for Beneficiaries of Certain
Canadian Registered Retirement Plans.
8896..................................... X Low Sulfur Diesel Fuel Production Credit.
8898..................................... ............... Statement for Individuals Who Begin or End Bona Fide
Residence in a U.S. Possession.
8900..................................... X Qualified Railroad Track Maintenance Credit.
8903..................................... X Domestic Production Activities Deduction.
8906..................................... ............... Distilled Spirits Credit.
8907..................................... ............... Nonconventional Source Fuel Credit.
8908..................................... ............... Energy Efficient Home Credit.
8910..................................... ............... Alternative Motor Vehicle Credit.
8911..................................... ............... Alternative Fuel Vehicle Refueling Property Credit.
8914..................................... ............... Exemption Amount for Taxpayers Housing Midwestern
Displaced Individuals.
8915..................................... ............... Qualified Hurricane Retirement Plan Distribution and
Repayments.
8917..................................... ............... Tuition and Fees Deduction.
8919..................................... ............... Uncollected Social Security and Medicare Tax on
Wages.
8925..................................... X Report of Employer-Owned Life Insurance Contracts.
8931..................................... X Agricultural Chemicals Security Credit.
8932..................................... X Credit for Employer Differential Wage Payments.
[[Page 20458]]
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..................................... X Application for Employer Identification Number.
SS-8..................................... X Determination of Worker Status for Purposes of
Federal Employment Taxes and Income Tax
Withholding.
T (Timber)............................... X 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 Exenci[oacute]n de la
Retenci[oacute]n del Empleado.
W-4 V.................................... ............... Voluntary Withholding Request.
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 Identificac[iacute]on
Personal del Contribuyente del Servicio de
Impuestos Internos.
----------------------------------------------------------------------------------------------------------------
------------------------------------------------------------------------
------------------------------------------------------------------------
Forms Removed from this Reason for removal:
ICR:
W-5/W-5SP AEIC is not valid for tax years beginning
after 12/31/2010. P.L. 111-226, sec. 219
1040 ES/V OCR Obsolete
4070 Obsolete
Forms Added to this ICR: Justification for Addition:
W-7(COA) T.D. 8671, 1996-1 C.B.314
5884-B P.L. 111--147, section 102
------------------------------------------------------------------------
[FR Doc. 2011-8669 Filed 4-11-11; 8:45 am]
BILLING CODE 4830-01-P
