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 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 http:// 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 PO 00000 Frm 00149 Fmt 4703 Sfmt 4703 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. VerDate Mar<15>2010 18:00 Apr 11, 2011 Jkt 223001 PO 00000 Frm 00150 Fmt 4703 Sfmt 4703 E:\FR\FM\12APN1.SGM 12APN1 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. PO 00000 Frm 00151 Fmt 4703 Sfmt 4703 E:\FR\FM\12APN1.SGM 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. PO 00000 Frm 00152 Fmt 4703 Sfmt 4703 E:\FR\FM\12APN1.SGM 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 ........................ ........................ X X ........................ X X ........................ ........................ X X X X X X 8873 8874 8878 8878 srobinson on DSKHWCL6B1PROD with NOTICES 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 8859 8860 8861 8862 8863 8864 8865 8865 8865 8865 8866 ............................... ............................... ............................... SP ......................... X X ........................ ........................ 8879 8879 8880 8881 8882 8885 8886 8888 8889 8891 8896 8898 8900 8903 8906 8907 8908 8910 8911 8914 8915 8917 8919 8925 8931 8932 ............................... SP ......................... ............................... ............................... ............................... ............................... ............................... ............................... ............................... ............................... ............................... ............................... ............................... ............................... ............................... ............................... ............................... ............................... ............................... ............................... ............................... ............................... ............................... ............................... ............................... ............................... ........................ ........................ ........................ X X ........................ X ........................ ........................ ........................ X ........................ X X ........................ ........................ ........................ ........................ ........................ ........................ ........................ ........................ ........................ X X X VerDate Mar<15>2010 18:00 Apr 11, 2011 Jkt 223001 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. PO 00000 Frm 00153 Fmt 4703 Sfmt 4703 E:\FR\FM\12APN1.SGM 12APN1 20458 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 Jkt 223001 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 http://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 Fmt 4703 Sfmt 4703 (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 12APN1

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 http://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