Proposed Collection; Comment Request for Forms 1065, 1065-B, 1066, 1120, 1120-C, 1120-F, 1120-H, 1120-ND, 1120-S, 1120-SF, 1120-FSC, 1120-L, 1120-PC, 1120-REIT, 1120-RIC, 1120-POL and Related Attachments, 64057-64063 [2013-24333]

Download as PDF Federal Register / Vol. 78, No. 207 / Friday, October 25, 2013 / Notices alternative, modified or scaled approach? How would such modification or scaling support or hinder the objectives of section 342? (3) What other factors, if any, would be useful in assessing the diversity policies and practices of the regulated entities, and why should such factors be considered? How would such factors support or hinder the objectives of section 342? (4) Is the proposed model approach to assessment effective and appropriate to promote diversity and inclusion? Why or why not? If not, what approach would be appropriate and why? How would such approach support or hinder the objectives of Section 342? (5) Would there be potential advantages or disadvantages of the proposed model approach to assessment? If so, what would they be? V. Paperwork Reduction Act emcdonald on DSK67QTVN1PROD with NOTICES In accordance with the Paperwork Reduction Act (PRA) of 1995 (44 U.S.C. 3501 et. seq)., the Agencies have reviewed the proposed policy statement and determined that it contains no collections of information requiring approval by the Office of Management and Budget (OMB). As the Agencies consider the public comments received and finalize the policy statement, they will reevaluate this PRA determination. Dated: October 2, 2013. Thomas J. Curry, Comptroller of the Currency. By order of the Board of Governors of the Federal Reserve System, October 10, 2013. Robert deV. Frierson, Secretary of the Board. Dated at Washington, DC, this 4th of October 2013. Federal Deposit Insurance Corporation. Robert E. Feldman, Executive Secretary. By the National Credit Union Administration Board on September 18, 2013. Gerard Poliquin, Secretary of the Board. Dated: October 1, 2013. Richard Cordray, Director, Bureau of Consumer Financial Protection. By the Securities and Exchange Commission. Dated: October 22, 2013. Elizabeth M. Murphy Secretary. [FR Doc. 2013–25142 Filed 10–24–13; 8:45 am] BILLING CODE 4810–33–P; 6210–01–P; 6741–01–P; 7590–01–P; 4810–AM–P; 8011–01–P VerDate Mar<15>2010 17:55 Oct 24, 2013 Jkt 232001 DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Forms 1065, 1065–B, 1066, 1120, 1120–C, 1120–F, 1120–H, 1120– ND, 1120–S, 1120–SF, 1120–FSC, 1120–L, 1120–PC, 1120–REIT, 1120– RIC, 1120–POL and Related Attachments Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for comments. AGENCY: 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 business entity taxpayers: Forms 1065, 1065–B, 1066, 1120, 1120–C, 1120–F, 1120–H, 1120–ND, 1120–S, 1120–SF, 1120–FSC, 1120–L, 1120–PC, 1120–REIT, 1120–RIC, 1120– POL; and all attachments to these forms (see the Appendix to this notice). With this notice, the IRS is also announcing significant changes to (1) the manner in which tax forms used by business taxpayers will be approved under the PRA and (2) its method of estimating the paperwork burden imposed on all business taxpayers. DATES: Written comments should be received on or before December 24, 2013 to be assured of consideration. ADDRESSES: Direct all written comments to Yvette Lawrence, Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, DC 20224. FOR FURTHER INFORMATION CONTACT: Requests for additional information or copies of the form and instructions should be directed to Allan Hopkins, at Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, DC 20224, or through the internet, at Allan.M.Hopkins@irs.gov. SUPPLEMENTARY INFORMATION: SUMMARY: Change in PRA Approval of Forms Used by Business Taxpayers Under the PRA, OMB assigns a control number to each ‘‘collection of information’’ that it reviews and approves for use by an agency. A single information collection may consist of one or more forms, recordkeeping requirements, and/or third-party disclosure requirements. Under the PRA PO 00000 Frm 00099 Fmt 4703 Sfmt 4703 64057 and OMB regulations, agencies have the discretion to seek separate OMB approvals for business forms, recordkeeping requirements, and thirdparty reporting requirements or to combine any number of forms, recordkeeping requirements, and/or third-party disclosure requirements (usually related in subject matter) under one OMB Control Number. Agency decisions on whether to group individual requirements under a single OMB Control Number or to disaggregate them and request separate OMB Control Numbers are based largely on considerations of administrative practicality. The PRA also requires agencies to estimate the burden for each collection of information. Accordingly, each OMB Control Number has an associated burden estimate. The burden estimates for each control number are displayed in (1) the PRA notices that accompany collections of information, (2) Federal Register notices such as this one, and (3) in OMB’s database of approved information collections. If more than one form, recordkeeping requirement, and/or third-party disclosure requirement is approved under a single control number, then the burden estimate for that control number reflects the burden associated with all of the approved forms, recordkeeping requirements, and/or third-party disclosure requirements. As described below under the heading ‘‘New Burden Model,’’ the IRS’s new Business Taxpayer Burden Model (BTBM) estimates of taxpayer burden are based on taxpayer characteristics and activities, taking into account, among other things, the forms and schedules generally used by those groups of business taxpayers and the recordkeeping and other activities needed to complete those forms. The BTBM represents the second phase of a long-term effort to improve the ability of IRS to measure the burden imposed on various groups of taxpayers by the federal tax system. While the new methodology provides a more accurate and comprehensive description of business taxpayer burden, it will not provide burden estimates on a form-byform basis, as has been done under the previous methodology. When the prior model was developed in the mid-1980s, almost all tax returns were prepared manually, either by the taxpayer or a paid provider. In this context, it was determined that estimating burden on a form-by-form basis was an appropriate methodology. Today, over 90 percent of all business entity tax returns are prepared using software or with preparer assistance. In this E:\FR\FM\25OCN1.SGM 25OCN1 emcdonald on DSK67QTVN1PROD with NOTICES 64058 Federal Register / Vol. 78, No. 207 / Friday, October 25, 2013 / Notices environment, in which many taxpayers’ activities are no longer as directly associated with particular forms, estimating burden on a form-by-form basis is not an appropriate measurement of taxpayer burden. The new model, which takes into account broader and more comprehensive taxpayer characteristics and activities, provides a much more accurate and useful estimate of taxpayer burden. Currently, there are 206 forms used by business taxpayers. These include Forms 1065, 1065–B, 1066, 1120, 1120– C, 1120–F, 1120–H, 1120–ND, 1120–S, 1120–SF, 1120–FSC, 1120–L, 1120–PC, 1120–REIT, 1120–RIC, 1120–POL, and their schedules and all the forms business entity taxpayers attach to their tax returns (see the Appendix to this notice). For most of these forms, IRS has in the past obtained separate OMB approvals under unique OMB Control Numbers and separate burden estimates. The BTBM estimates the aggregate burden imposed on business taxpayers, based upon their tax-related characteristics and activities. IRS therefore will seek OMB approval of all 206 business-related tax forms as a single ‘‘collection of information.’’ The aggregate burden of these tax forms will be accounted for under OMB Control Number 1545–0123, which is currently assigned to Form 1120 and its schedules. OMB Control Number 1545– 0123 will be displayed on all business tax forms and other information collections. As a result of this change, burden estimates for business taxpayers will now be displayed differently in PRA Notices on tax forms and other information collections, and in Federal Register notices. This new way of displaying burden is presented below under the heading ‘‘Proposed PRA Submission to OMB.’’ Because some of the forms used by business taxpayers are also used by tax-exempt organizations, trusts and estates and other kinds of taxpayers, there will be a transition period during which IRS will report different burden estimates for individual taxpayers (OMB Control Number 1545–0074), business taxpayers (OMB Control Number 1545–0123), and another OMB Control Number for other taxpayers using the same forms. For those forms covered under OMB Control Numbers 1545–0074 and/or 1545–0123 and also used by other taxpayers, IRS will display the OMB Control Number related to the other filers on the form and provide the burden estimate for those taxpayers in the form instructions. The form instructions will refer readers to the burden estimates for individual and/or business taxpayers, as applicable. The burden estimates for VerDate Mar<15>2010 17:55 Oct 24, 2013 Jkt 232001 business taxpayers will be reported and accounted for as described in this notice. The burden estimates for individual taxpayers will continue to be reported and accounted for under OMB Control Number 1545–0074 using a method similar to the method described in this notice. The burden estimates for other users of these forms will be determined under prior methodology based on form length and complexity. New Burden Model Data from the new BTBM revise the estimates of the levels of burden experienced by business taxpayers when complying with the federal tax laws. It replaces the earlier burden measurement developed in the mid1980s. Since that time, improved technology and modeling sophistication have enabled the IRS to improve the burden estimates. The new model provides taxpayers and the IRS with a more comprehensive understanding of the current levels of taxpayer burden. It reflects major changes over the past two decades in the way taxpayers prepare and file their returns. The new BTBM also represents a substantial step forward in the IRS’s ability to assess likely impacts of administrative and legislative changes on business taxpayers. The BTBM’s approach to measuring burden focuses on the characteristics and activities of business taxpayers rather than the forms they use. Key determinants of taxpayer burden in the model are the type of entity, total assets, total receipts, and activities reported on the tax return (income, deductions, credits, etc). In contrast, the previous estimates primarily focused on the length and complexity of each tax form. The changes between the old and new burden estimates are due to the improved ability of the new methodology to measure burden and the expanded scope of what is measured. These changes create a one-time shift in the estimate of burden levels that reflects the better measurement of the new model. The differences in estimates between the models do not reflect any change in the actual burden experienced by taxpayers. Comparisons should not be made between these and the earlier published estimates, because the models measure burden in different ways. Methodology Burden is defined as the time and outof-pocket costs incurred by taxpayers to comply with the federal tax system. As has been done for individual taxpayer burden since 2005, both the time expended and the out-of-pocket costs for business taxpayers are estimated. PO 00000 Frm 00100 Fmt 4703 Sfmt 4703 The burden estimation methodology relies on surveys that measure time and out-of-pocket costs that taxpayers spend on pre-filing and filing activities. The methodology establishes econometric relationships between tax return characteristics and reported compliance costs. The methodology controls for the substitution of time and money by monetizing time and reporting total compliance costs in dollars. This methodology better reflects taxpayer compliance burden, because in a world of electronic tax preparation, time and out-of-pocket costs are governed by the information required rather than the form on which it is ultimately reported. Importantly, even where various businesses complete the same tax form lines, the new methodology differentiates the cost incurred to complete those forms based on characteristics of those businesses. Key business characteristics that serve as coefficients in the BTBM are: • Entity type • Total assets • Total receipts • Return complexity The new model uses the following classifications of business taxpayers: • Partnerships (Forms 1065, 1065–B, 1066) • Taxable corporations (Forms 1120, 1120–C, 1120–F, 1120–H, 1120–ND, 1120–SF, 1120–FSC, 1120–L, 1120– PC, 1120–POL) • Pass-through corporations (Forms 1120–REIT, 1120–RIC, 1120–S) Each classification is further refined to separate large and small businesses, where a large business is generally defined as one having end of year assets totaling more than $10 million. Taxpayer Burden Estimates Tables 1, 2, and 3 below show the burden model estimates for each of the three classifications of business taxpayers. The data shown are the best estimates for 2013 business entity income tax returns available as of September 2013. The estimates are subject to change as new forms and data become available. Proposed PRA Submission to OMB Title: U.S. Business Income Tax Return. OMB Number: 1545–0123. Form Numbers: Forms 1065, 1065–B, 1066, 1120, 1120–C, 1120–F, 1120–H, 1120–ND, 1120–S, 1120–SF, 1120–FSC, 1120–L, 1120–PC, 1120–REIT, 1120– RIC, 1120–POL and all attachments to these forms (see the Appendix to this notice). Abstract: These forms are used by businesses to report their income tax E:\FR\FM\25OCN1.SGM 25OCN1 64059 Federal Register / Vol. 78, No. 207 / Friday, October 25, 2013 / Notices liability. The data is used to verify that the items reported on the forms are correct, and also for general statistics use. Current Actions: Changes are being made to the forms and the method of burden computation. Type of Review: Extension of currently approved collections. Affected Public: Businesses. Estimated Number of Respondents: 10,300,000. Total Estimated Time: 2.8 billion hours. Estimated Time per Respondent: 275 hours. Total Estimated Out-of-Pocket Costs: $48.5 billion. Estimated Out-of-Pocket Cost per Respondent: $4,700. Note: Amounts below are for FY2014. Reported time and cost burdens are national averages and do not necessarily reflect a ‘‘typical’’ case. Most taxpayers experience lower than average burden, with taxpayer burden varying considerably by taxpayer type. Detail may not add due to rounding. TABLE 1 Number of returns (millions) Primary form filed or type of taxpayer All Partnerships ............................................................................................................................ Small ............................................................................................................................................ Large * .......................................................................................................................................... Burden Average time 3.6 3.4 0.2 Average cost 290 270 605 5,600 4,400 29,000 Forms 1065, 1065–B, 1066 and all attachments. TABLE 2 Number of returns (millions) Primary form filed or type of taxpayer All Taxable Corporations ............................................................................................................. Small ............................................................................................................................................ Large * .......................................................................................................................................... Burden Average time 2.1 2.1 0.1 Average cost 305 280 1,245 5,800 4,000 68,900 Forms 1120, 1120–C, 1120–F, 1120–H, 1120–ND, 1120–SF, 1120–FSC, 1120–L, 1120–PC, 1120–POL and all attachments. TABLE 3 Number of returns (millions) Primary form filed or type of taxpayer All Pass-Through Corporations ................................................................................................... Small ............................................................................................................................................ Large * .......................................................................................................................................... Burden Average time 4.5 4.4 0.1 Average cost 245 240 605 3,500 3,100 30,800 Forms 1120–REIT, 1120–RIC, 1120–S and all attachments. * A large business is defined as one having end of year assets greater than $10 million. emcdonald on DSK67QTVN1PROD with NOTICES 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 Product Form Form Form Form Form Form Form 1000 1042 1065 1065 1065 1065 1065 17:55 Oct 24, 2013 Approved: September 30, 2013. Yvette Lawrence, IRS Reports Clearance Officer. Appendix Title ....................................... ....................................... ....................................... (SCH B–1) .................... (SCH C) ........................ (SCH D) ........................ (SCH K–1) .................... VerDate Mar<15>2010 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. Ownership Certificate. Annual Withholding Tax Return for U.S. Source Income of Foreign Persons. U.S. Return of Partnership Income. Information for Partners Owning 50% or More of the Partnership. Additional Information for Schedule M–3 Filers. Capital Gains and Losses. Partner’s Share of Income, Deductions, Credits, etc. Jkt 232001 PO 00000 Frm 00101 Fmt 4703 Sfmt 4703 E:\FR\FM\25OCN1.SGM 25OCN1 64060 Federal Register / Vol. 78, No. 207 / Friday, October 25, 2013 / Notices Product Form Form Form Form Form Form Form Form Form Title 1065 (SCH M–3) ................... 1065B .................................... 1065B (SCH K–1) ................. 1065X .................................... 1066 ....................................... 1066 (SCH Q) ....................... 1118 ....................................... 1118 (SCH I) ......................... 1118 (SCH J) ........................ Form 1118 (SCH K) ........................ Form 1120 ....................................... Form 1120 (SCH B) ........................ Form 1120 (SCH D) ........................ Form 1120 (SCH G) ....................... Form 1120 (SCH H) ........................ Form 1120 (SCH M–3) ................... Form 1120 (SCH N) ........................ Form 1120 (SCH O) ....................... Form 1120 (SCH PH) ..................... Form 1120 (SCH UTP) ................... Form 1120–C .................................. Form 1120F .................................... Form 1120–F (SCH H) ................... Form 1120–F (SCH I) ..................... Form 1120–F (SCH M1 & M2) ....... Form 1120–F (SCH M–3) ............... Form 1120–F (SCH P) .................... Form 1120F(SCH S) ....................... Form 1120F(SCH V) ....................... Form 1120FSC ............................... Form 1120FSC (SCH P) ................. fORM 1120H ................................... Form 1120ICD (SCH K) .................. Form 1120ICD (SCH P) .................. Form 1120IC–DISC ........................ Form 1120–IC–DISC (SCH Q) ....... Form 1120L ..................................... Form 1120–L (SCH M–3) ............... emcdonald on DSK67QTVN1PROD with NOTICES Form 1120ND ................................. Form 1120PC .................................. Form 1120–PC (SCH M–3) ............ Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form 1120POL ............................... 1120REIT .............................. 1120RIC ................................ 1120S .................................... 1120S (SCH D) ..................... 1120S (SCH K–1) ................. 1120S (SCH M–3) ................. 1120SF .................................. 1120W ................................... 1120X .................................... 1122 ....................................... 1125–A .................................. 1125–E .................................. 1127 ....................................... 1128 ....................................... 1138 ....................................... 1139 ....................................... 11–C ...................................... 2220 ....................................... 2438 ....................................... 2553 ....................................... 2848 ....................................... 3115 ....................................... 3468 ....................................... 3520 ....................................... 3800 ....................................... 4136 ....................................... 4255 ....................................... 4466 ....................................... VerDate Mar<15>2010 17:55 Oct 24, 2013 Net Income (Loss) Reconciliation for Certain Partnerships. U.S. Return of Income for Electing Large Partnerships. Partner’s Share of Income (Loss) From an Electing Large Partnership. Amended Return or Administrative Adjustment Request (AAR). U.S. Real Estate Mortgage Investment Conduit (REMIC) Income Tax Return. Quarterly Notice to Residual Interest Holder of REMIC Taxable Income or Net Loss Allocation. Foreign Tax Credit—Corporations. Reduction of Foreign Oil and Gas Taxes. Adjustments to Separate Limitation Income (Loss) Categories for Determining Numerators of Limitation Fractions, Year-End Recharacterization Balances, and Overall Foreign and Domestic Loss Account Balances. Foreign Tax Carryover Reconciliation Schedule. U.S. Corporation Income Tax Return. Additional Information for Schedule M–3 Filers. Capital Gains and Losses. Information on Certain Persons Owning the Corporation’s Voting Stock. Section 280H Limitations for a Personal Service Corporation (PSC). Net Income (Loss) Reconciliation for Corporations With Total Assets of $10 Million of More. Foreign Operations of U.S. Corporations. Consent Plan and Apportionment Schedule for a Controlled Group. U.S. Personal Holding Company (PHC) Tax. Uncertain Tax Position Statement. U.S. Income Tax Return for Cooperative Associations. U.S. Income Tax Return of a Foreign Corporation. Deductions Allocated to Effectively Connected Income Under Regulations Section 1.861–8. Interest Expense Allocation Under Regulations Section 1.882–5. Reconciliation of Income (Loss) and Analysis of Unappropriated Retained Earnings per Books. Net Income (Loss) Reconciliation for Foreign Corporations With Reportable Assets of $10 Million or More. List of Foreign Partner Interests in Partnerships. Exclusion of Income From the International Operation of Ships or Aircraft Under Section 883. List of Vessels or Aircraft, Operators, and Owners. U.S. Income Tax Return of a Foreign Sales Corporation. Transfer Price or Commission. U.S. Income Tax Return for Homeowners Associations. Shareholder’s Statement of IC–DISC Distributions. Intercompany Transfer Price or Commission. Interest Charge Domestic International Sales Corporation Return. Borrower’s Certificate of Compliance With the Rules for Producer’s Loans. U.S. Life Insurance Company Income Tax Return. Net Income (Loss) Reconciliation for U.S. Life Insurance Companies With Total Assets of $10 Million or More. Return for Nuclear Decommissioning Funds and Certain Related Persons. U.S. Property and Casualty Insurance Company Income Tax Return. Net Income (Loss) Reconciliation for U.S. Property and Casualty Insurance Companies With Total Assets of $10 Million or More. U.S. Income Tax Return for Certain Political Organizations. U.S. Income Tax Return for Real Estate Investment Trusts. U.S. Income Tax Return for Regulated Investment Companies. U.S. Income Tax Return for an S Corporation. Capital Gains and Losses and Built-In Gains. Shareholder’s Share of Income, Deductions, Credits, etc. Net Income (Loss) Reconciliation for S Corporations With Total Assets of $10 Million or More. U.S. Income Tax Return for Settlement Funds (Under Section 468B). Estimated Tax for Corporations. Amended U.S. Corporation Income Tax Return. Authorization and Consent of Subsidiary Corporation to be Included in a Consolidated Income Tax Return. Cost of Goods Sold. Compensation of Officers. Application for Extension of Time for Payment of Tax. Application to Adopt, Change, or Retain a Tax Year. Extension of Time For Payment of Taxes by a Corporation Expecting a Net Operating Loss Carryback. Corporation Application for Tentative Refund. Occupational Tax and Registration Return for Wagering. Underpayment of Estimated Tax By Corporations. Undistributed Capital Gains Tax Return. Election by a Small Business Corporation. Power of Attorney and Declaration of Representative. Application for Change in Accounting Method. Investment Credit. Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts. General Business Credit. Credit for Federal Tax Paid on Fuels. Recapture of Investment Credit. Corporation Application for Quick Refund of Overpayment of Estimated Tax. Jkt 232001 PO 00000 Frm 00102 Fmt 4703 Sfmt 4703 E:\FR\FM\25OCN1.SGM 25OCN1 Federal Register / Vol. 78, No. 207 / Friday, October 25, 2013 / Notices Product Title 4562 ....................................... 4626 ....................................... 4684 ....................................... 4797 ....................................... 4810 ....................................... 4876A .................................... 5452 ....................................... 5471 ....................................... 5471 (SCH J) ........................ 5471 (SCH M) ....................... 5471 (SCH O) ....................... 5472 ....................................... Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form 56 ........................................... 56A ........................................ 56F ........................................ 5713 ....................................... 5713 (SCH A) ........................ 5713 (SCH B) ........................ 5713 (SCH C) ........................ 5735 ....................................... 5884 ....................................... 5884–B .................................. 6198 ....................................... 6478 ....................................... 6627 ....................................... 6765 ....................................... 6781 ....................................... 7004 ....................................... Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form emcdonald on DSK67QTVN1PROD with NOTICES Form Form Form Form Form Form Form Form Form Form Form Form 8023 ....................................... 8050 ....................................... 8082 ....................................... 8275 ....................................... 8275R .................................... 8283 ....................................... 8288 ....................................... 8288B .................................... 8300 ....................................... 8300 (SP) .............................. 8302 ....................................... 8308 ....................................... 8329 ....................................... 8404 ....................................... 8453–B .................................. 8453C .................................... 8453–I .................................... 8453–PE ................................ 8453S .................................... 8453X .................................... 851 ......................................... 8586 ....................................... 8594 ....................................... 8609 ....................................... 8609–A .................................. 8611 ....................................... 8621 ....................................... 8621–A .................................. Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form 8655 ....................................... 8693 ....................................... 8697 ....................................... 8703 ....................................... 8716 ....................................... 8752 ....................................... 8804 ....................................... 8804 (SCH A) ........................ 8804–W ................................. 8805 ....................................... 8806 ....................................... 8810 ....................................... 8813 ....................................... 8816 ....................................... 8819 ....................................... VerDate Mar<15>2010 17:55 Oct 24, 2013 64061 Depreciation and Amortization (Including Information on Listed Property). Alternative Minimum Tax—Corporations. Casualties and Thefts. Sales of Business Property. Request for Prompt Assessment Under Internal Revenue Code Section 6501(d). Election To Be Treated as an Interest Charge DISC. Corporate Report of Nondividend Distributions. 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. Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business. Notice Concerning Fiduciary Relationship. Notice Concerning Fiduciary Relationship—Illinois Type Land Trust. Notice Concerning Fiduciary Relationship of Financial Institution. 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. American Samoa Economic Development Credit. Work Opportunity Credit. New Hire Retention Credit. At-Risk Limitations. Alcohol and Cellulosic Biofuel Fuels Credit. Environmental Taxes. Credit for Increasing Research Activities. Gains and Losses From Section 1256 Contracts and Straddles. Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns. Elections Under Section 338 for Corporations Making Qualified Stock Purchases. Direct Deposit Corporate Tax Refund. Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR). Disclosure Statement. Regulation Disclosure Statement. Noncash Charitable Contributions. U.S. Withholding Tax Return for Dispositions by Foreign Persons of U.S. Real Property Interests. Application for Withholding Certificate for Dispositions by Foreign Persons of U.S. Real Property Interests. Report of Cash Payments Over $10,000 Received In a Trade or Business. Informe de Pagos en Efectivo en Exceso de $10,000 Recibos en una Ocupacion o Negocio. Electronic Deposit of Tax Refund of $1 Million or More. Report of a Sale or Exchange of Certain Partnership Interests. Lender’s Information Return for Mortgage Credit Certificates (MCCs). Interest Charge on DISC-Related Deferred Tax Liability. U.S. Electing Large Partnership Declaration for an IRS e-file Return. U.S. Corporation Income Tax Declaration for an IRS e-file Return. Foreign Corporation Income Tax Declaration for an IRS e-file Return. U.S. Partnership Declaration for an IRS e-file Return. U.S. S Corporation Income Tax Declaration for an IRS e-file Return. Political Organization Declaration for Electronic Filing of Notice of Section 527 Status. Affiliations Schedule. Low-Income Housing Credit. Asset Acquisition Statement Under Section 1060. Low-Income Housing Credit Allocation and Certification. Annual Statement for Low-Income Housing Credit. Recapture of Low-Income Housing Credit. Return By Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund. Return by a Shareholder Making Certain Late Elections to End Treatment as a Passive Foreign Investment Company. Reporting Agent Authorization. Low-Income Housing Credit Disposition Bond. Interest Computation Under the Look-Back Method for Completed Long-Term Contracts. Annual Certification of a Residential Rental Project. Election To Have a Tax Year Other Than a Required Tax Year. Required Payment or Refund Under Section 7519. Annual Return for Partnership Withholding Tax (Section 1446). Penalty for Underpayment of Estimated Section 1446 Tax for Partnerships. Installment Payments of Section 1446 Tax for Partnerships. Foreign Partner’s Information Statement of Section 1446 Withholding tax. Information Return for Acquisition of Control or Substantial Change in Capital Structure. Corporate Passive Activity Loss and Credit Limitations. Partnership Withholding Tax Payment Voucher (Section 1446). Special Loss Discount Account and Special Estimated Tax Payments for Insurance Companies. Dollar Election Under Section 985. Jkt 232001 PO 00000 Frm 00103 Fmt 4703 Sfmt 4703 E:\FR\FM\25OCN1.SGM 25OCN1 64062 Federal Register / Vol. 78, No. 207 / Friday, October 25, 2013 / Notices Product Form Form Form Form Form Form Form Form Form Form Form Form Form Form Title 8820 ....................................... 8822B .................................... 8824 ....................................... 8825 ....................................... 8826 ....................................... 8827 ....................................... 8832 ....................................... 8833 ....................................... 8835 ....................................... 8838 ....................................... 8842 ....................................... 8844 ....................................... 8845 ....................................... 8845 ....................................... Form 8846 ....................................... Form 8858 ....................................... Form 8858 (SCH M) ....................... emcdonald on DSK67QTVN1PROD with NOTICES Form Form Form Form Form Form 8864 8865 8865 8865 8865 8866 ....................................... ....................................... (SCH K–1) .................... (SCH O) ....................... (SCH P) ........................ ....................................... Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form 8869 ....................................... 8871 ....................................... 8872 ....................................... 8873 ....................................... 8874 ....................................... 8875 ....................................... 8878–A .................................. 8879–B .................................. 8879C .................................... 8879–I .................................... 8879–PE ................................ 8879S .................................... 8881 ....................................... 8882 ....................................... 8883 ....................................... 8886 ....................................... 8893 ....................................... 8894 ....................................... 8896 ....................................... 8900 ....................................... 8902 ....................................... 8903 ....................................... 8906 ....................................... 8907 ....................................... 8908 ....................................... 8909 ....................................... 8910 ....................................... 8911 ....................................... 8912 ....................................... 8916 ....................................... 8916–A .................................. 8918 ....................................... 8923 ....................................... 8925 ....................................... 8926 ....................................... 8927 ....................................... 8931 ....................................... 8932 ....................................... 8933 ....................................... 8935 ....................................... 8935–T .................................. 8936 ....................................... 8937 ....................................... 8938 ....................................... 8941 ....................................... 8942 ....................................... VerDate Mar<15>2010 17:55 Oct 24, 2013 Orphan Drug Credit. Change of Address—Business. Like-Kind Exchanges. Rental Real Estate Income and Expenses of a Partnership or an S Corporation. Disabled Access Credit. Credit for Prior Year Minimum Tax-Corporations. Entity Classification Election. Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b). Renewable Electricity, Refined Coal, and Indian Coal Production Credit. Consent to Extend the Time To Assess Tax Under Section 367—Gain Recognition Agreement. Election to Use Different Annualization Periods for Corporate Estimated Tax. Empowerment Zone and Renewal Community Employment Credit. Indian Employment Credit. Consent to Extend the Time to Assess the Branch Profits Tax Under Regulations Sections 1.884–2(a) and (c). Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips. Transactions Between Foreign Disregarded Entity of a Foreign Tax Owner and the Filer or Other Related Entities. Transactions Between Foreign Disregarded Entity of a Foreign Tax Owner and the Filer or Other Related Entities. Biodiesel and Renewable Diesel 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. Qualified Subchapter S Subsidiary Election. Political Organization Notice of Section 527 Status. Political Organization Report of Contributions and Expenditures. Extraterritorial Income Exclusion. New Markets Credit. Taxable REIT Subsidiary Election. IRS e-file Electronic Funds Withdrawal Authorization for Form 7004. IRS e-file Signature Authorization for Form 1065–B. IRS e-file Signature Authorization for Form 1120. IRS e-file Signature Authorization for Form 1120–F. IRS e-file Signature Authorization for Form 1065. IRS e-file Signature Authorization for Form 1120S. Credit for Small Employer Pension Plan Startup Costs. Credit for Employer-Provided Childcare Facilities and Services. Asset Allocation Statement Under Section 338. Reportable Transaction Disclosure Statement. Election of Partnership Level Tax Treatment. Request to Revoke Partnership Level Tax Treatment Election. Low Sulfur Diesel Fuel Production Credit. Qualified Railroad Track Maintenance Credit. Alternative Tax on Qualified Shipping Activities. Domestic Production Activities Deduction. Distilled Spirits Credit. Nonconventional Source Fuel Credit. Energy Efficient Home Credit. Energy Efficient Appliance Credit. Alternative Motor Vehicle Credit. Alternative Fuel Vehicle Refueling Property Credit. Credit to Holders of Tax Credit Bonds. Reconciliation of Schedule M–3 Taxable Income with Tax Return Taxable Income for Mixed Groups. Supplemental Attachment to Schedule M–3. Material Advisor Disclosure Statement. Mining Rescue Team Training Credit. Report of Employer-Owned Life Insurance Contracts. Disqualified Corporate Interest Expense Disallowed Under Section 163(j) and Related Information. Determination Under Section 860(e)(4) by a Qualified Investment Entity. Agricultural Chemicals Security Credit. Credit for Employer Differential Wage Payments. Carbon Dioxide Sequestration Credit. Airline Payments Report. Transmittal of Airline Payments Report. Qualified Plug-In Electric Drive Motor Vehicle Credit. Report of Organizational Actions Affecting Basis. Statement of Foreign Financial Assets. Credit for Small Employer Health Insurance Premiums. Application for Certification of Qualified Investments Eligible for Credits and Grants Under the Qualifying Therapeutic Discovery Project. Jkt 232001 PO 00000 Frm 00104 Fmt 4703 Sfmt 4703 E:\FR\FM\25OCN1.SGM 25OCN1 Federal Register / Vol. 78, No. 207 / Friday, October 25, 2013 / Notices Product Title Form Form Form Form Form Form Form Form 8947 ....................................... 8949 ....................................... 926 ......................................... 966 ......................................... 970 ......................................... 972 ......................................... 973 ......................................... 976 ......................................... Form Form Form Form Form Form Form 982 ......................................... SS–4 ...................................... SS–4PR ................................. T (TIMBER) ........................... W–8BEN ................................ W–8BEN(E) ........................... W–8ECI ................................. Form W–8IMY ................................. Report of Branded Prescription Drug Information. Sales and Other Dispositions of Capital Assets. Return by a U.S. Transferor of Property to a Foreign Corporation. Corporate Dissolution or Liquidation. Application to Use LIFO Inventory Method. Consent of Shareholder to Include Specific Amount in Gross Income. Corporation Claim for Deduction for Consent Dividends. Claim for Deficiency Dividends Deductions by a Personal Holding Company, Regulated Investment Company, or Real Estate Investment Trust. Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment). Application for Employer Identification Number. ´ ´ Solicitud de Numero de Identificacion Patronal (EIN). Forest Activities Schedule. Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding. Certificate of Entities Status of Beneficial Owner for United States Tax Withholding (Entities). Certificate of Foreign Person’s Claim That Income is Effectively Connected With the Conduct of a Trade or Business in the United States. Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S. Branches for United States Tax Withholding. 20224, or contact us at the Web site: http://www.improveirs.org. The committee will be discussing Toll-free issues and public input is welcomed. [FR Doc. 2013–24333 Filed 10–24–13; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting of the Taxpayer Advocacy Panel Toll-Free Phone Line Project Committee Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. Dated: October 21, 2013. Otis Simpson, Acting Director, Taxpayer Advocacy Panel. [FR Doc. 2013–25115 Filed 10–24–13; 8:45 am] BILLING CODE 4830–01–P AGENCY: An open meeting of the Taxpayer Advocacy Panel Toll-Free Phone Line Project Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas, and suggestions on improving customer service at the Internal Revenue Service. DATES: The meeting will be held Tuesday, November 19, 2013. FOR FURTHER INFORMATION CONTACT: Linda Rivera at 1–888–912–1227 or (202) 622–8390. SUPPLEMENTARY INFORMATION: Notice is hereby given pursuant to Section 10(a)(2) of the Federal Advisory Committee Act, 5 U.S.C. App. (1988) that an open meeting of the Taxpayer Advocacy Panel Toll-Free Phone Line Project Committee will be held Tuesday, November 19, 2013 at 11:00 a.m. Eastern Time via teleconference. The public is invited to make oral comments or submit written statements for consideration. Due to limited conference lines, notification of intent to participate must be made with Linda Rivera. For more information please contact: Ms. Rivera at 1–888–912–1227 or (202) 622–8390, or write TAP Office, 1111 Constitution Avenue NW., Room 1509—National Office, Washington, DC emcdonald on DSK67QTVN1PROD with NOTICES SUMMARY: VerDate Mar<15>2010 17:55 Oct 24, 2013 64063 Jkt 232001 DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting of the Taxpayer Advocacy Panel Taxpayer Communications Project Committee make oral comments or submit written statements for consideration. Due to limited conference lines, notification of intent to participate must be made with Ms. Ellen Smiley or Ms. Patti Robb. For more information please contact Ms. Smiley or Ms. Robb at 1–888–912–1227 or 414–231–2360, or write TAP Office Stop 1006MIL, 211 West Wisconsin Avenue, Milwaukee, WI 53203–2221, or post comments to the Web site: http:// www.improveirs.org. The committee will be discussing various issues related to Taxpayer Communications and public input is welcome. Dated: October 21, 2013. Otis Simpson, Acting Director, Taxpayer Advocacy Panel. Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. [FR Doc. 2013–25109 Filed 10–24–13; 8:45 am] An open meeting of the Taxpayer Advocacy Panel Taxpayer Communications Project Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas, and suggestions on improving customer service at the Internal Revenue Service. DATES: The meeting will be held Thursday, November 21, 2013. FOR FURTHER INFORMATION CONTACT: Ellen Smiley or Patti Robb at 1–888– 912–1227 or 414–231–2360. SUPPLEMENTARY INFORMATION: Notice is hereby given pursuant to Section 10(a)(2) of the Federal Advisory Committee Act, 5 U.S.C. App. (1988) that an open meeting of the Taxpayer Advocacy Panel Taxpayer Communications Project Committee will be held Thursday, November 21, 2013, at 2:00 p.m. Eastern Time via teleconference. The public is invited to DEPARTMENT OF THE TREASURY AGENCY: SUMMARY: PO 00000 Frm 00105 Fmt 4703 Sfmt 4703 BILLING CODE 4830–01–P Internal Revenue Service Open Meeting of the Taxpayer Advocacy Panel Joint Committee Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. AGENCY: An open meeting of the Taxpayer Advocacy Panel Joint Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas, and suggestions on improving customer service at the Internal Revenue Service. DATES: The meeting will be held Wednesday, November 27, 2013. FOR FURTHER INFORMATION CONTACT: Susan Gilbert at 1–888–912–1227 or (515) 564–6638. SUMMARY: E:\FR\FM\25OCN1.SGM 25OCN1

Agencies

[Federal Register Volume 78, Number 207 (Friday, October 25, 2013)]
[Notices]
[Pages 64057-64063]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2013-24333]


-----------------------------------------------------------------------

DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Forms 1065, 1065-B, 
1066, 1120, 1120-C, 1120-F, 1120-H, 1120-ND, 1120-S, 1120-SF, 1120-FSC, 
1120-L, 1120-PC, 1120-REIT, 1120-RIC, 1120-POL and Related Attachments

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 
business entity taxpayers:
    Forms 1065, 1065-B, 1066, 1120, 1120-C, 1120-F, 1120-H, 1120-ND, 
1120-S, 1120-SF, 1120-FSC, 1120-L, 1120-PC, 1120-REIT, 1120-RIC, 1120-
POL; and all attachments to these forms (see the Appendix to this 
notice). With this notice, the IRS is also announcing significant 
changes to (1) the manner in which tax forms used by business taxpayers 
will be approved under the PRA and (2) its method of estimating the 
paperwork burden imposed on all business taxpayers.

DATES: Written comments should be received on or before December 24, 
2013 to be assured of consideration.

ADDRESSES: Direct all written comments to Yvette Lawrence, Internal 
Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, 
DC 20224.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the form and instructions should be directed to Allan 
Hopkins, at Internal Revenue Service, Room 6129, 1111 Constitution 
Avenue NW., Washington, DC 20224, or through the internet, at 
Allan.M.Hopkins@irs.gov.

SUPPLEMENTARY INFORMATION:

Change in PRA Approval of Forms Used by Business Taxpayers

    Under the PRA, OMB assigns a control number to each ``collection of 
information'' that it reviews and approves for use by an agency. A 
single information collection may consist of one or more forms, 
recordkeeping requirements, and/or third-party disclosure requirements. 
Under the PRA and OMB regulations, agencies have the discretion to seek 
separate OMB approvals for business forms, recordkeeping requirements, 
and third-party reporting requirements or to combine any number of 
forms, recordkeeping requirements, and/or third-party disclosure 
requirements (usually related in subject matter) under one OMB Control 
Number. Agency decisions on whether to group individual requirements 
under a single OMB Control Number or to disaggregate them and request 
separate OMB Control Numbers are based largely on considerations of 
administrative practicality.
    The PRA also requires agencies to estimate the burden for each 
collection of information. Accordingly, each OMB Control Number has an 
associated burden estimate. The burden estimates for each control 
number are displayed in (1) the PRA notices that accompany collections 
of information, (2) Federal Register notices such as this one, and (3) 
in OMB's database of approved information collections. If more than one 
form, recordkeeping requirement, and/or third-party disclosure 
requirement is approved under a single control number, then the burden 
estimate for that control number reflects the burden associated with 
all of the approved forms, recordkeeping requirements, and/or third-
party disclosure requirements.
    As described below under the heading ``New Burden Model,'' the 
IRS's new Business Taxpayer Burden Model (BTBM) estimates of taxpayer 
burden are based on taxpayer characteristics and activities, taking 
into account, among other things, the forms and schedules generally 
used by those groups of business taxpayers and the recordkeeping and 
other activities needed to complete those forms. The BTBM represents 
the second phase of a long-term effort to improve the ability of IRS to 
measure the burden imposed on various groups of taxpayers by the 
federal tax system. While the new methodology provides a more accurate 
and comprehensive description of business taxpayer burden, it will not 
provide burden estimates on a form-by-form basis, as has been done 
under the previous methodology. When the prior model was developed in 
the mid-1980s, almost all tax returns were prepared manually, either by 
the taxpayer or a paid provider. In this context, it was determined 
that estimating burden on a form-by-form basis was an appropriate 
methodology. Today, over 90 percent of all business entity tax returns 
are prepared using software or with preparer assistance. In this

[[Page 64058]]

environment, in which many taxpayers' activities are no longer as 
directly associated with particular forms, estimating burden on a form-
by-form basis is not an appropriate measurement of taxpayer burden. The 
new model, which takes into account broader and more comprehensive 
taxpayer characteristics and activities, provides a much more accurate 
and useful estimate of taxpayer burden.
    Currently, there are 206 forms used by business taxpayers. These 
include Forms 1065, 1065-B, 1066, 1120, 1120-C, 1120-F, 1120-H, 1120-
ND, 1120-S, 1120-SF, 1120-FSC, 1120-L, 1120-PC, 1120-REIT, 1120-RIC, 
1120-POL, and their schedules and all the forms business entity 
taxpayers attach to their tax returns (see the Appendix to this 
notice). For most of these forms, IRS has in the past obtained separate 
OMB approvals under unique OMB Control Numbers and separate burden 
estimates.
    The BTBM estimates the aggregate burden imposed on business 
taxpayers, based upon their tax-related characteristics and activities. 
IRS therefore will seek OMB approval of all 206 business-related tax 
forms as a single ``collection of information.'' The aggregate burden 
of these tax forms will be accounted for under OMB Control Number 1545-
0123, which is currently assigned to Form 1120 and its schedules. OMB 
Control Number 1545-0123 will be displayed on all business tax forms 
and other information collections. As a result of this change, burden 
estimates for business taxpayers will now be displayed differently in 
PRA Notices on tax forms and other information collections, and in 
Federal Register notices. This new way of displaying burden is 
presented below under the heading ``Proposed PRA Submission to OMB.'' 
Because some of the forms used by business taxpayers are also used by 
tax-exempt organizations, trusts and estates and other kinds of 
taxpayers, there will be a transition period during which IRS will 
report different burden estimates for individual taxpayers (OMB Control 
Number 1545-0074), business taxpayers (OMB Control Number 1545-0123), 
and another OMB Control Number for other taxpayers using the same 
forms. For those forms covered under OMB Control Numbers 1545-0074 and/
or 1545-0123 and also used by other taxpayers, IRS will display the OMB 
Control Number related to the other filers on the form and provide the 
burden estimate for those taxpayers in the form instructions. The form 
instructions will refer readers to the burden estimates for individual 
and/or business taxpayers, as applicable. The burden estimates for 
business taxpayers will be reported and accounted for as described in 
this notice. The burden estimates for individual taxpayers will 
continue to be reported and accounted for under OMB Control Number 
1545-0074 using a method similar to the method described in this 
notice. The burden estimates for other users of these forms will be 
determined under prior methodology based on form length and complexity.

New Burden Model

    Data from the new BTBM revise the estimates of the levels of burden 
experienced by business taxpayers when complying with the federal tax 
laws. It replaces the earlier burden measurement developed in the mid-
1980s. Since that time, improved technology and modeling sophistication 
have enabled the IRS to improve the burden estimates. The new model 
provides taxpayers and the IRS with a more comprehensive understanding 
of the current levels of taxpayer burden. It reflects major changes 
over the past two decades in the way taxpayers prepare and file their 
returns. The new BTBM also represents a substantial step forward in the 
IRS's ability to assess likely impacts of administrative and 
legislative changes on business taxpayers.
    The BTBM's approach to measuring burden focuses on the 
characteristics and activities of business taxpayers rather than the 
forms they use. Key determinants of taxpayer burden in the model are 
the type of entity, total assets, total receipts, and activities 
reported on the tax return (income, deductions, credits, etc). In 
contrast, the previous estimates primarily focused on the length and 
complexity of each tax form. The changes between the old and new burden 
estimates are due to the improved ability of the new methodology to 
measure burden and the expanded scope of what is measured. These 
changes create a one-time shift in the estimate of burden levels that 
reflects the better measurement of the new model. The differences in 
estimates between the models do not reflect any change in the actual 
burden experienced by taxpayers. Comparisons should not be made between 
these and the earlier published estimates, because the models measure 
burden in different ways.

Methodology

    Burden is defined as the time and out-of-pocket costs incurred by 
taxpayers to comply with the federal tax system. As has been done for 
individual taxpayer burden since 2005, both the time expended and the 
out-of-pocket costs for business taxpayers are estimated. The burden 
estimation methodology relies on surveys that measure time and out-of-
pocket costs that taxpayers spend on pre-filing and filing activities. 
The methodology establishes econometric relationships between tax 
return characteristics and reported compliance costs. The methodology 
controls for the substitution of time and money by monetizing time and 
reporting total compliance costs in dollars. This methodology better 
reflects taxpayer compliance burden, because in a world of electronic 
tax preparation, time and out-of-pocket costs are governed by the 
information required rather than the form on which it is ultimately 
reported. Importantly, even where various businesses complete the same 
tax form lines, the new methodology differentiates the cost incurred to 
complete those forms based on characteristics of those businesses. Key 
business characteristics that serve as coefficients in the BTBM are:

 Entity type
 Total assets
 Total receipts
 Return complexity

    The new model uses the following classifications of business 
taxpayers:
 Partnerships (Forms 1065, 1065-B, 1066)
 Taxable corporations (Forms 1120, 1120-C, 1120-F, 1120-H, 
1120-ND, 1120-SF, 1120-FSC, 1120-L, 1120-PC, 1120-POL)
 Pass-through corporations (Forms 1120-REIT, 1120-RIC, 1120-S)

    Each classification is further refined to separate large and small 
businesses, where a large business is generally defined as one having 
end of year assets totaling more than $10 million.

Taxpayer Burden Estimates

    Tables 1, 2, and 3 below show the burden model estimates for each 
of the three classifications of business taxpayers. The data shown are 
the best estimates for 2013 business entity income tax returns 
available as of September 2013. The estimates are subject to change as 
new forms and data become available.

Proposed PRA Submission to OMB

    Title: U.S. Business Income Tax Return.
    OMB Number: 1545-0123.
    Form Numbers: Forms 1065, 1065-B, 1066, 1120, 1120-C, 1120-F, 1120-
H, 1120-ND, 1120-S, 1120-SF, 1120-FSC, 1120-L, 1120-PC, 1120-REIT, 
1120-RIC, 1120-POL and all attachments to these forms (see the Appendix 
to this notice).
    Abstract: These forms are used by businesses to report their income 
tax

[[Page 64059]]

liability. The data is used to verify that the items reported on the 
forms are correct, and also for general statistics use.
    Current Actions: Changes are being made to the forms and the method 
of burden computation.
    Type of Review: Extension of currently approved collections.
    Affected Public: Businesses.
    Estimated Number of Respondents: 10,300,000.
    Total Estimated Time: 2.8 billion hours.
    Estimated Time per Respondent: 275 hours.
    Total Estimated Out-of-Pocket Costs: $48.5 billion.
    Estimated Out-of-Pocket Cost per Respondent: $4,700.

    Note: Amounts below are for FY2014. Reported time and cost 
burdens are national averages and do not necessarily reflect a 
``typical'' case. Most taxpayers experience lower than average 
burden, with taxpayer burden varying considerably by taxpayer type. 
Detail may not add due to rounding.


                                                     Table 1
----------------------------------------------------------------------------------------------------------------
                                                                     Number of                Burden
             Primary form filed or type of taxpayer                   returns    -------------------------------
                                                                    (millions)     Average time    Average cost
----------------------------------------------------------------------------------------------------------------
All Partnerships................................................             3.6             290           5,600
Small...........................................................             3.4             270           4,400
Large *.........................................................             0.2             605          29,000
----------------------------------------------------------------------------------------------------------------
Forms 1065, 1065-B, 1066 and all attachments.


                                                     Table 2
----------------------------------------------------------------------------------------------------------------
                                                                     Number of                Burden
             Primary form filed or type of taxpayer                   returns    -------------------------------
                                                                    (millions)     Average time    Average cost
----------------------------------------------------------------------------------------------------------------
All Taxable Corporations........................................             2.1             305           5,800
Small...........................................................             2.1             280           4,000
Large *.........................................................             0.1           1,245          68,900
----------------------------------------------------------------------------------------------------------------
Forms 1120, 1120-C, 1120-F, 1120-H, 1120-ND, 1120-SF, 1120-FSC, 1120-L, 1120-PC, 1120-POL and all attachments.


                                                     Table 3
----------------------------------------------------------------------------------------------------------------
                                                                     Number of                Burden
             Primary form filed or type of taxpayer                   returns    -------------------------------
                                                                    (millions)     Average time    Average cost
----------------------------------------------------------------------------------------------------------------
All Pass-Through Corporations...................................             4.5             245           3,500
Small...........................................................             4.4             240           3,100
Large *.........................................................             0.1             605          30,800
----------------------------------------------------------------------------------------------------------------
Forms 1120-REIT, 1120-RIC, 1120-S and all attachments.
* A large business is defined as one having end of year assets greater than $10 million.

    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.

    Approved: September 30, 2013.
Yvette Lawrence,
IRS Reports Clearance Officer.

Appendix

------------------------------------------------------------------------
              Product                               Title
------------------------------------------------------------------------
Form 1000.........................  Ownership Certificate.
Form 1042.........................  Annual Withholding Tax Return for
                                     U.S. Source Income of Foreign
                                     Persons.
Form 1065.........................  U.S. Return of Partnership Income.
Form 1065 (SCH B-1)...............  Information for Partners Owning 50%
                                     or More of the Partnership.
Form 1065 (SCH C).................  Additional Information for Schedule
                                     M-3 Filers.
Form 1065 (SCH D).................  Capital Gains and Losses.
Form 1065 (SCH K-1)...............  Partner's Share of Income,
                                     Deductions, Credits, etc.

[[Page 64060]]

 
Form 1065 (SCH M-3)...............  Net Income (Loss) Reconciliation for
                                     Certain Partnerships.
Form 1065B........................  U.S. Return of Income for Electing
                                     Large Partnerships.
Form 1065B (SCH K-1)..............  Partner's Share of Income (Loss)
                                     From an Electing Large Partnership.
Form 1065X........................  Amended Return or Administrative
                                     Adjustment Request (AAR).
Form 1066.........................  U.S. Real Estate Mortgage Investment
                                     Conduit (REMIC) Income Tax Return.
Form 1066 (SCH Q).................  Quarterly Notice to Residual
                                     Interest Holder of REMIC Taxable
                                     Income or Net Loss Allocation.
Form 1118.........................  Foreign Tax Credit--Corporations.
Form 1118 (SCH I).................  Reduction of Foreign Oil and Gas
                                     Taxes.
Form 1118 (SCH J).................  Adjustments to Separate Limitation
                                     Income (Loss) Categories for
                                     Determining Numerators of
                                     Limitation Fractions, Year-End
                                     Recharacterization Balances, and
                                     Overall Foreign and Domestic Loss
                                     Account Balances.
Form 1118 (SCH K).................  Foreign Tax Carryover Reconciliation
                                     Schedule.
Form 1120.........................  U.S. Corporation Income Tax Return.
Form 1120 (SCH B).................  Additional Information for Schedule
                                     M-3 Filers.
Form 1120 (SCH D).................  Capital Gains and Losses.
Form 1120 (SCH G).................  Information on Certain Persons
                                     Owning the Corporation's Voting
                                     Stock.
Form 1120 (SCH H).................  Section 280H Limitations for a
                                     Personal Service Corporation (PSC).
Form 1120 (SCH M-3)...............  Net Income (Loss) Reconciliation for
                                     Corporations With Total Assets of
                                     $10 Million of More.
Form 1120 (SCH N).................  Foreign Operations of U.S.
                                     Corporations.
Form 1120 (SCH O).................  Consent Plan and Apportionment
                                     Schedule for a Controlled Group.
Form 1120 (SCH PH)................  U.S. Personal Holding Company (PHC)
                                     Tax.
Form 1120 (SCH UTP)...............  Uncertain Tax Position Statement.
Form 1120-C.......................  U.S. Income Tax Return for
                                     Cooperative Associations.
Form 1120F........................  U.S. Income Tax Return of a Foreign
                                     Corporation.
Form 1120-F (SCH H)...............  Deductions Allocated to Effectively
                                     Connected Income Under Regulations
                                     Section 1.861-8.
Form 1120-F (SCH I)...............  Interest Expense Allocation Under
                                     Regulations Section 1.882-5.
Form 1120-F (SCH M1 & M2).........  Reconciliation of Income (Loss) and
                                     Analysis of Unappropriated Retained
                                     Earnings per Books.
Form 1120-F (SCH M-3).............  Net Income (Loss) Reconciliation for
                                     Foreign Corporations With
                                     Reportable Assets of $10 Million or
                                     More.
Form 1120-F (SCH P)...............  List of Foreign Partner Interests in
                                     Partnerships.
Form 1120F(SCH S).................  Exclusion of Income From the
                                     International Operation of Ships or
                                     Aircraft Under Section 883.
Form 1120F(SCH V).................  List of Vessels or Aircraft,
                                     Operators, and Owners.
Form 1120FSC......................  U.S. Income Tax Return of a Foreign
                                     Sales Corporation.
Form 1120FSC (SCH P)..............  Transfer Price or Commission.
fORM 1120H........................  U.S. Income Tax Return for
                                     Homeowners Associations.
Form 1120ICD (SCH K)..............  Shareholder's Statement of IC-DISC
                                     Distributions.
Form 1120ICD (SCH P)..............  Intercompany Transfer Price or
                                     Commission.
Form 1120IC-DISC..................  Interest Charge Domestic
                                     International Sales Corporation
                                     Return.
Form 1120-IC-DISC (SCH Q).........  Borrower's Certificate of Compliance
                                     With the Rules for Producer's
                                     Loans.
Form 1120L........................  U.S. Life Insurance Company Income
                                     Tax Return.
Form 1120-L (SCH M-3).............  Net Income (Loss) Reconciliation for
                                     U.S. Life Insurance Companies With
                                     Total Assets of $10 Million or
                                     More.
Form 1120ND.......................  Return for Nuclear Decommissioning
                                     Funds and Certain Related Persons.
Form 1120PC.......................  U.S. Property and Casualty Insurance
                                     Company Income Tax Return.
Form 1120-PC (SCH M-3)............  Net Income (Loss) Reconciliation for
                                     U.S. Property and Casualty
                                     Insurance Companies With Total
                                     Assets of $10 Million or More.
Form 1120POL......................  U.S. Income Tax Return for Certain
                                     Political Organizations.
Form 1120REIT.....................  U.S. Income Tax Return for Real
                                     Estate Investment Trusts.
Form 1120RIC......................  U.S. Income Tax Return for Regulated
                                     Investment Companies.
Form 1120S........................  U.S. Income Tax Return for an S
                                     Corporation.
Form 1120S (SCH D)................  Capital Gains and Losses and Built-
                                     In Gains.
Form 1120S (SCH K-1)..............  Shareholder's Share of Income,
                                     Deductions, Credits, etc.
Form 1120S (SCH M-3)..............  Net Income (Loss) Reconciliation for
                                     S Corporations With Total Assets of
                                     $10 Million or More.
Form 1120SF.......................  U.S. Income Tax Return for
                                     Settlement Funds (Under Section
                                     468B).
Form 1120W........................  Estimated Tax for Corporations.
Form 1120X........................  Amended U.S. Corporation Income Tax
                                     Return.
Form 1122.........................  Authorization and Consent of
                                     Subsidiary Corporation to be
                                     Included in a Consolidated Income
                                     Tax Return.
Form 1125-A.......................  Cost of Goods Sold.
Form 1125-E.......................  Compensation of Officers.
Form 1127.........................  Application for Extension of Time
                                     for Payment of Tax.
Form 1128.........................  Application to Adopt, Change, or
                                     Retain a Tax Year.
Form 1138.........................  Extension of Time For Payment of
                                     Taxes by a Corporation Expecting a
                                     Net Operating Loss Carryback.
Form 1139.........................  Corporation Application for
                                     Tentative Refund.
Form 11-C.........................  Occupational Tax and Registration
                                     Return for Wagering.
Form 2220.........................  Underpayment of Estimated Tax By
                                     Corporations.
Form 2438.........................  Undistributed Capital Gains Tax
                                     Return.
Form 2553.........................  Election by a Small Business
                                     Corporation.
Form 2848.........................  Power of Attorney and Declaration of
                                     Representative.
Form 3115.........................  Application for Change in Accounting
                                     Method.
Form 3468.........................  Investment Credit.
Form 3520.........................  Annual Return To Report Transactions
                                     With Foreign Trusts and Receipt of
                                     Certain Foreign Gifts.
Form 3800.........................  General Business Credit.
Form 4136.........................  Credit for Federal Tax Paid on
                                     Fuels.
Form 4255.........................  Recapture of Investment Credit.
Form 4466.........................  Corporation Application for Quick
                                     Refund of Overpayment of Estimated
                                     Tax.

[[Page 64061]]

 
Form 4562.........................  Depreciation and Amortization
                                     (Including Information on Listed
                                     Property).
Form 4626.........................  Alternative Minimum Tax--
                                     Corporations.
Form 4684.........................  Casualties and Thefts.
Form 4797.........................  Sales of Business Property.
Form 4810.........................  Request for Prompt Assessment Under
                                     Internal Revenue Code Section
                                     6501(d).
Form 4876A........................  Election To Be Treated as an
                                     Interest Charge DISC.
Form 5452.........................  Corporate Report of Nondividend
                                     Distributions.
Form 5471.........................  Information Return of U.S. Persons
                                     With Respect to Certain Foreign
                                     Corporations.
Form 5471 (SCH J).................  Accumulated Earnings and Profits
                                     (E&P) of Controlled Foreign
                                     Corporation.
Form 5471 (SCH M).................  Transactions Between Controlled
                                     Foreign Corporation and
                                     Shareholders or Other Related
                                     Persons.
Form 5471 (SCH O).................  Organization or Reorganization of
                                     Foreign Corporation, and
                                     Acquisitions and Dispositions of
                                     Its Stock.
Form 5472.........................  Information Return of a 25% Foreign-
                                     Owned U.S. Corporation or a Foreign
                                     Corporation Engaged in a U.S. Trade
                                     or Business.
Form 56...........................  Notice Concerning Fiduciary
                                     Relationship.
Form 56A..........................  Notice Concerning Fiduciary
                                     Relationship--Illinois Type Land
                                     Trust.
Form 56F..........................  Notice Concerning Fiduciary
                                     Relationship of Financial
                                     Institution.
Form 5713.........................  International Boycott Report.
Form 5713 (SCH A).................  International Boycott Factor
                                     (Section 999(c)(1)).
Form 5713 (SCH B).................  Specifically Attributable Taxes and
                                     Income (Section 999(c)(2)).
Form 5713 (SCH C).................  Tax Effect of the International
                                     Boycott Provisions.
Form 5735.........................  American Samoa Economic Development
                                     Credit.
Form 5884.........................  Work Opportunity Credit.
Form 5884-B.......................  New Hire Retention Credit.
Form 6198.........................  At-Risk Limitations.
Form 6478.........................  Alcohol and Cellulosic Biofuel Fuels
                                     Credit.
Form 6627.........................  Environmental Taxes.
Form 6765.........................  Credit for Increasing Research
                                     Activities.
Form 6781.........................  Gains and Losses From Section 1256
                                     Contracts and Straddles.
Form 7004.........................  Application for Automatic Extension
                                     of Time To File Certain Business
                                     Income Tax, Information, and Other
                                     Returns.
Form 8023.........................  Elections Under Section 338 for
                                     Corporations Making Qualified Stock
                                     Purchases.
Form 8050.........................  Direct Deposit Corporate Tax Refund.
Form 8082.........................  Notice of Inconsistent Treatment or
                                     Administrative Adjustment Request
                                     (AAR).
Form 8275.........................  Disclosure Statement.
Form 8275R........................  Regulation Disclosure Statement.
Form 8283.........................  Noncash Charitable Contributions.
Form 8288.........................  U.S. Withholding Tax Return for
                                     Dispositions by Foreign Persons of
                                     U.S. Real Property Interests.
Form 8288B........................  Application for Withholding
                                     Certificate for Dispositions by
                                     Foreign Persons of U.S. Real
                                     Property Interests.
Form 8300.........................  Report of Cash Payments Over $10,000
                                     Received In a Trade or Business.
Form 8300 (SP)....................  Informe de Pagos en Efectivo en
                                     Exceso de $10,000 Recibos en una
                                     Ocupacion o Negocio.
Form 8302.........................  Electronic Deposit of Tax Refund of
                                     $1 Million or More.
Form 8308.........................  Report of a Sale or Exchange of
                                     Certain Partnership Interests.
Form 8329.........................  Lender's Information Return for
                                     Mortgage Credit Certificates
                                     (MCCs).
Form 8404.........................  Interest Charge on DISC-Related
                                     Deferred Tax Liability.
Form 8453-B.......................  U.S. Electing Large Partnership
                                     Declaration for an IRS e-file
                                     Return.
Form 8453C........................  U.S. Corporation Income Tax
                                     Declaration for an IRS e-file
                                     Return.
Form 8453-I.......................  Foreign Corporation Income Tax
                                     Declaration for an IRS e-file
                                     Return.
Form 8453-PE......................  U.S. Partnership Declaration for an
                                     IRS e-file Return.
Form 8453S........................  U.S. S Corporation Income Tax
                                     Declaration for an IRS e-file
                                     Return.
Form 8453X........................  Political Organization Declaration
                                     for Electronic Filing of Notice of
                                     Section 527 Status.
Form 851..........................  Affiliations Schedule.
Form 8586.........................  Low-Income Housing Credit.
Form 8594.........................  Asset Acquisition Statement Under
                                     Section 1060.
Form 8609.........................  Low-Income Housing Credit Allocation
                                     and Certification.
Form 8609-A.......................  Annual Statement for Low-Income
                                     Housing Credit.
Form 8611.........................  Recapture of Low-Income Housing
                                     Credit.
Form 8621.........................  Return By Shareholder of a Passive
                                     Foreign Investment Company or
                                     Qualified Electing Fund.
Form 8621-A.......................  Return by a Shareholder Making
                                     Certain Late Elections to End
                                     Treatment as a Passive Foreign
                                     Investment Company.
Form 8655.........................  Reporting Agent Authorization.
Form 8693.........................  Low-Income Housing Credit
                                     Disposition Bond.
Form 8697.........................  Interest Computation Under the Look-
                                     Back Method for Completed Long-Term
                                     Contracts.
Form 8703.........................  Annual Certification of a
                                     Residential Rental Project.
Form 8716.........................  Election To Have a Tax Year Other
                                     Than a Required Tax Year.
Form 8752.........................  Required Payment or Refund Under
                                     Section 7519.
Form 8804.........................  Annual Return for Partnership
                                     Withholding Tax (Section 1446).
Form 8804 (SCH A).................  Penalty for Underpayment of
                                     Estimated Section 1446 Tax for
                                     Partnerships.
Form 8804-W.......................  Installment Payments of Section 1446
                                     Tax for Partnerships.
Form 8805.........................  Foreign Partner's Information
                                     Statement of Section 1446
                                     Withholding tax.
Form 8806.........................  Information Return for Acquisition
                                     of Control or Substantial Change in
                                     Capital Structure.
Form 8810.........................  Corporate Passive Activity Loss and
                                     Credit Limitations.
Form 8813.........................  Partnership Withholding Tax Payment
                                     Voucher (Section 1446).
Form 8816.........................  Special Loss Discount Account and
                                     Special Estimated Tax Payments for
                                     Insurance Companies.
Form 8819.........................  Dollar Election Under Section 985.

[[Page 64062]]

 
Form 8820.........................  Orphan Drug Credit.
Form 8822B........................  Change of Address--Business.
Form 8824.........................  Like-Kind Exchanges.
Form 8825.........................  Rental Real Estate Income and
                                     Expenses of a Partnership or an S
                                     Corporation.
Form 8826.........................  Disabled Access Credit.
Form 8827.........................  Credit for Prior Year Minimum Tax-
                                     Corporations.
Form 8832.........................  Entity Classification Election.
Form 8833.........................  Treaty-Based Return Position
                                     Disclosure Under Section 6114 or
                                     7701(b).
Form 8835.........................  Renewable Electricity, Refined Coal,
                                     and Indian Coal Production Credit.
Form 8838.........................  Consent to Extend the Time To Assess
                                     Tax Under Section 367--Gain
                                     Recognition Agreement.
Form 8842.........................  Election to Use Different
                                     Annualization Periods for Corporate
                                     Estimated Tax.
Form 8844.........................  Empowerment Zone and Renewal
                                     Community Employment Credit.
Form 8845.........................  Indian Employment Credit.
Form 8845.........................  Consent to Extend the Time to Assess
                                     the Branch Profits Tax Under
                                     Regulations Sections 1.884-2(a) and
                                     (c).
Form 8846.........................  Credit for Employer Social Security
                                     and Medicare Taxes Paid on Certain
                                     Employee Tips.
Form 8858.........................  Transactions Between Foreign
                                     Disregarded Entity of a Foreign Tax
                                     Owner and the Filer or Other
                                     Related Entities.
Form 8858 (SCH M).................  Transactions Between Foreign
                                     Disregarded Entity of a Foreign Tax
                                     Owner and the Filer or Other
                                     Related Entities.
Form 8864.........................  Biodiesel and Renewable Diesel Fuels
                                     Credit.
Form 8865.........................  Return of U.S. Persons With Respect
                                     to Certain Foreign Partnerships.
Form 8865 (SCH K-1)...............  Partner's Share of Income, Credits,
                                     Deductions, etc.
Form 8865 (SCH O).................  Transfer of Property to a Foreign
                                     Partnership.
Form 8865 (SCH P).................  Acquisitions, Dispositions, and
                                     Changes of Interests in a Foreign
                                     Partnership.
Form 8866.........................  Interest Computation Under the Look-
                                     Back Method for Property
                                     Depreciated Under the Income
                                     Forecast Method.
Form 8869.........................  Qualified Subchapter S Subsidiary
                                     Election.
Form 8871.........................  Political Organization Notice of
                                     Section 527 Status.
Form 8872.........................  Political Organization Report of
                                     Contributions and Expenditures.
Form 8873.........................  Extraterritorial Income Exclusion.
Form 8874.........................  New Markets Credit.
Form 8875.........................  Taxable REIT Subsidiary Election.
Form 8878-A.......................  IRS e-file Electronic Funds
                                     Withdrawal Authorization for Form
                                     7004.
Form 8879-B.......................  IRS e-file Signature Authorization
                                     for Form 1065-B.
Form 8879C........................  IRS e-file Signature Authorization
                                     for Form 1120.
Form 8879-I.......................  IRS e-file Signature Authorization
                                     for Form 1120-F.
Form 8879-PE......................  IRS e-file Signature Authorization
                                     for Form 1065.
Form 8879S........................  IRS e-file Signature Authorization
                                     for Form 1120S.
Form 8881.........................  Credit for Small Employer Pension
                                     Plan Startup Costs.
Form 8882.........................  Credit for Employer-Provided
                                     Childcare Facilities and Services.
Form 8883.........................  Asset Allocation Statement Under
                                     Section 338.
Form 8886.........................  Reportable Transaction Disclosure
                                     Statement.
Form 8893.........................  Election of Partnership Level Tax
                                     Treatment.
Form 8894.........................  Request to Revoke Partnership Level
                                     Tax Treatment Election.
Form 8896.........................  Low Sulfur Diesel Fuel Production
                                     Credit.
Form 8900.........................  Qualified Railroad Track Maintenance
                                     Credit.
Form 8902.........................  Alternative Tax on Qualified
                                     Shipping Activities.
Form 8903.........................  Domestic Production Activities
                                     Deduction.
Form 8906.........................  Distilled Spirits Credit.
Form 8907.........................  Nonconventional Source Fuel Credit.
Form 8908.........................  Energy Efficient Home Credit.
Form 8909.........................  Energy Efficient Appliance Credit.
Form 8910.........................  Alternative Motor Vehicle Credit.
Form 8911.........................  Alternative Fuel Vehicle Refueling
                                     Property Credit.
Form 8912.........................  Credit to Holders of Tax Credit
                                     Bonds.
Form 8916.........................  Reconciliation of Schedule M-3
                                     Taxable Income with Tax Return
                                     Taxable Income for Mixed Groups.
Form 8916-A.......................  Supplemental Attachment to Schedule
                                     M-3.
Form 8918.........................  Material Advisor Disclosure
                                     Statement.
Form 8923.........................  Mining Rescue Team Training Credit.
Form 8925.........................  Report of Employer-Owned Life
                                     Insurance Contracts.
Form 8926.........................  Disqualified Corporate Interest
                                     Expense Disallowed Under Section
                                     163(j) and Related Information.
Form 8927.........................  Determination Under Section
                                     860(e)(4) by a Qualified Investment
                                     Entity.
Form 8931.........................  Agricultural Chemicals Security
                                     Credit.
Form 8932.........................  Credit for Employer Differential
                                     Wage Payments.
Form 8933.........................  Carbon Dioxide Sequestration Credit.
Form 8935.........................  Airline Payments Report.
Form 8935-T.......................  Transmittal of Airline Payments
                                     Report.
Form 8936.........................  Qualified Plug-In Electric Drive
                                     Motor Vehicle Credit.
Form 8937.........................  Report of Organizational Actions
                                     Affecting Basis.
Form 8938.........................  Statement of Foreign Financial
                                     Assets.
Form 8941.........................  Credit for Small Employer Health
                                     Insurance Premiums.
Form 8942.........................  Application for Certification of
                                     Qualified Investments Eligible for
                                     Credits and Grants Under the
                                     Qualifying Therapeutic Discovery
                                     Project.

[[Page 64063]]

 
Form 8947.........................  Report of Branded Prescription Drug
                                     Information.
Form 8949.........................  Sales and Other Dispositions of
                                     Capital Assets.
Form 926..........................  Return by a U.S. Transferor of
                                     Property to a Foreign Corporation.
Form 966..........................  Corporate Dissolution or
                                     Liquidation.
Form 970..........................  Application to Use LIFO Inventory
                                     Method.
Form 972..........................  Consent of Shareholder to Include
                                     Specific Amount in Gross Income.
Form 973..........................  Corporation Claim for Deduction for
                                     Consent Dividends.
Form 976..........................  Claim for Deficiency Dividends
                                     Deductions by a Personal Holding
                                     Company, Regulated Investment
                                     Company, or Real Estate Investment
                                     Trust.
Form 982..........................  Reduction of Tax Attributes Due to
                                     Discharge of Indebtedness (and
                                     Section 1082 Basis Adjustment).
Form SS-4.........................  Application for Employer
                                     Identification Number.
Form SS-4PR.......................  Solicitud de N[uacute]mero de
                                     Identificaci[oacute]n Patronal
                                     (EIN).
Form T (TIMBER)...................  Forest Activities Schedule.
Form W-8BEN.......................  Certificate of Foreign Status of
                                     Beneficial Owner for United States
                                     Tax Withholding.
Form W-8BEN(E)....................  Certificate of Entities Status of
                                     Beneficial Owner for United States
                                     Tax Withholding (Entities).
Form W-8ECI.......................  Certificate of Foreign Person's
                                     Claim That Income is Effectively
                                     Connected With the Conduct of a
                                     Trade or Business in the United
                                     States.
Form W-8IMY.......................  Certificate of Foreign Intermediary,
                                     Foreign Flow-Through Entity, or
                                     Certain U.S. Branches for United
                                     States Tax Withholding.
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[FR Doc. 2013-24333 Filed 10-24-13; 8:45 am]
BILLING CODE 4830-01-P