Proposed Collection; Comment Request for Form 1040 and Schedules A, B, C, C-EZ, D, D-1, E, EIC, F, H, J, R, and SE, Form 1040A, Form 1040EZ, Form 1040NR, Form 1040NR-EZ, Form 1040X, and all attachments to these forms., 10626-10633 [2014-03750]

Download as PDF 10626 Federal Register / Vol. 79, No. 37 / Tuesday, February 25, 2014 / Notices FOR FURTHER INFORMATION CONTACT: Assistant Director, Sanctions Compliance & Evaluation, Department of the Treasury, Office of Foreign Assets Control, Washington, DC 20220, Tel: (202)622–2490. SUPPLEMENTARY INFORMATION: emcdonald on DSK67QTVN1PROD with NOTICES Electronic and Facsimile Availability This document and additional information concerning OFAC are available from OFAC’s Web site (www.treasury.gov/ofac) or via facsimile through a 24-hour fax-on demand service at (202) 622–0077. Background On October 21, 1995, the President, invoking the authority, inter alia, of the International Emergency Economic Powers Act (50 U.S.C. 1701–1706) (‘‘IEEPA’’), issued Executive Order 12978 (60 FR 54579, October 24, 1995) (the ‘‘Order’’). In the Order, the President declared a national emergency to deal with the threat posed by significant foreign narcotics traffickers centered in Colombia and the harm that they cause in the United States and abroad. Section 1 of the Order blocks, with certain exceptions, all property and interests in property that are in the United States, or that hereafter come within the United States or that are or hereafter come within the possession or control of United States persons, of: (1) The foreign persons listed in an Annex to the Order; (2) any foreign person determined by the Secretary of Treasury, in consultation with the Attorney General and the Secretary of State: (a) to play a significant role in international narcotics trafficking centered in Colombia; or (b) to materially assist in, or provide financial or technological support for or goods or services in support of, the narcotics trafficking activities of persons designated in or pursuant to the Order; and (3) persons determined by the Secretary of the Treasury, in consultation with the Attorney General and the Secretary of State, to be owned or controlled by, or to act for or on behalf of, persons designated pursuant to the Order. On February 19, 2014, the Director of OFAC removed from the SDN List the individuals and entity listed below, whose property and interests in property were blocked pursuant to the Order: LTDA., Cali, Colombia; c/o INVERSIONES RODRIGUEZ ARBELAEZ Y CIA. S.C.S., Cali, Colombia; c/o M. RODRIGUEZ O. Y CIA. S.C.S., Cali, Colombia; c/o VALORES MOBILIARIOS DE OCCIDENTE S.A., Cali, Colombia; c/o ASISTENCIA PROFESIONAL ESPECIALIZADA EN COLOMBIA LIMITADA, Cali, Colombia; c/o BONOMERCAD S.A., Bogota, Colombia; c/o DECAFARMA S.A., Bogota, Colombia; c/o DROCARD S.A., Bogota, Colombia; c/o FUNDASER, Cali, Colombia; c/o INCOMMERCE S.A., Cali, Colombia; DOB 19 Nov 1976; Cedula No. 94491335 (Colombia) (individual) [SDNT]. 2. RESTREPO ENCIZO, Luz Piedad, c/o GRANJA PORCICOLA LA FORTALEZA, Cartago, Valle, Colombia; c/o MOTEL MOMENTOS E.U., Cartago, Valle, Colombia; Calle 17 Bis. 2N–74, Cartago, Valle, Colombia; DOB 27 Dec 1975; POB Sevilla, Valle, Colombia; Cedula No. 31423447 (Colombia); Passport AH411251 (Colombia) (individual) [SDNT]. Entity 1. GRANJA PORCICOLA LA FORTALEZA, Carrera 22 No. 8–71, Cartago, Valle, Colombia; Vda. La Hondura, Cartago, Valle, Colombia; NIT # 31423447–7 (Colombia) [SDNT]. In addition, OFAC amended the identifying information for the following individual previously designated pursuant to Executive Order 12978: 1. SANCHEZ RUA, Rafael Angel, c/o ALMACEN Y COMPRAVENTA LOS 3 OROS, Cartago, Valle, Colombia; c/o GRANJA PORCICOLA LA FORTALEZA, Cartago, Valle, Colombia; c/o MOTEL MOMENTOS E.U., Cartago, Valle, Colombia; Calle 17 Bis. No. 2N–74, Cartago, Valle, Colombia; Finca El Encanto, Anserma, Colombia; Finca La Fortaleza, Anserma, Colombia; Finca La Perlita, Anserma, Colombia; Finca La Quichita, Anserma, Colombia; Finca Quiebra de Italia, Anserma, Colombia; DOB 22 Aug 1966; POB Ansermanuevo, Valle, Colombia; Cedula No. 16219873 (Colombia); Passport AF866705 (Colombia) (individual) [SDNT]. The listing for the individual now appears as follows: 1. SANCHEZ RUA, Rafael Angel, Calle 17 Bis. No. 2N–74, Cartago, Valle, Colombia; Finca El Encanto, Anserma, Colombia; Finca La Fortaleza, Anserma, Colombia; Finca La Perlita, Anserma, Colombia; Finca La Quichita, Anserma, Colombia; Finca Quiebra de Italia, Anserma, Colombia; DOB 22 Aug 1966; POB Ansermanuevo, Valle, Colombia; Cedula No. 16219873 (Colombia); Passport AF866705 (Colombia) (individual) [SDNT] (Linked To: MOTEL MOMENTOS E.U.; Linked To: ALMACEN Y COMPRAVENTA LOS 3 OROS). Individuals 1. RODRIGUEZ ARBELAEZ, Juan Miguel, Avenida del Lago Calle Cocli Casa 19 Ciudad Jardin, Cali, Colombia; c/o CREDIREBAJA S.A., Cali, Colombia; c/o INVERSIONES ARA Dated: February 19, 2014. Barbara C. Hammerle, Acting Director, Office of Foreign Assets Control. [FR Doc. 2014–04030 Filed 2–24–14; 8:45 am] VerDate Mar<15>2010 17:58 Feb 24, 2014 Jkt 232001 BILLING CODE 4810–AL–P PO 00000 Frm 00161 Fmt 4703 Sfmt 4703 DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Form 1040 and Schedules A, B, C, C–EZ, D, D–1, E, EIC, F, H, J, R, and SE, Form 1040A, Form 1040EZ, Form 1040NR, Form 1040NR–EZ, Form 1040X, and all attachments to these forms. 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 individual taxpayers: Form 1040, U.S. Individual Income Tax Return, and Schedules A, B, C, C–EZ, D, E, EIC, F, H, J, R, and SE; Form 1040A; Form 1040EZ; Form 1040NR; Form 1040NR– EZ; Form 1040X; and all attachments to these forms (see the Appendix to this notice). DATES: Written comments should be received on or before April 28, 2014 to be assured of consideration. ADDRESSES: Direct all written comments to The OMB Unit, SE:W:CAR:MP:T:T:SP, Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, DC 20224. SUPPLEMENTARY INFORMATION: SUMMARY: PRA Approval of Forms Used by Individual Taxpayers Under the PRA, OMB assigns a control number to each ‘‘collection of information’’ that it reviews and approves for use by an agency. The PRA also requires agencies to estimate the burden for each collection of information. Burden estimates for each control number are displayed in (1) PRA notices that accompany collections of information, (2) Federal Register notices such as this one, and (3) OMB’s database of approved information collections. Taxpayer Burden Model The Individual Taxpayer Burden Model (ITBM) estimates burden experienced by individual taxpayers when complying with Federal tax laws and incorporates results from a survey of tax year 2011 individual taxpayers, E:\FR\FM\25FEN1.SGM 25FEN1 Federal Register / Vol. 79, No. 37 / Tuesday, February 25, 2014 / Notices conducted in 2012 and 2013. The approach to measuring burden focuses on the characteristics and activities undertaken by individual taxpayers in meeting their tax return filing obligations. Burden is defined as the time and outof-pocket costs incurred by taxpayers in complying with the Federal tax system and are estimated separately. Out-ofpocket costs include any expenses incurred by taxpayers to prepare and submit their tax returns. Examples include tax return preparation fees, the purchase price of tax preparation software, submission fees, photocopying costs, postage, and phone calls (if not toll-free). The methodology distinguishes among preparation method, taxpayer activities, taxpayer type, filing method, and income level. Indicators of tax law and administrative complexity, as reflected in the tax forms and instructions, are incorporated into the model. Preparation methods reflected in the model are as follows: • Self-prepared without software, • Self-prepared with software, and • Use of a paid preparer or tax professional. Types of taxpayer activities reflected in the model are as follows: • Recordkeeping, • Tax planning, • Gathering tax materials, • Use of services (IRS and other), • Form completion, and • Form submission. Taxpayer Burden Estimates Summary level results using this methodology are presented in Table 1 below. The data shown are the best forward-looking estimates available for income tax returns filed for tax year 2013 Table 1 shows burden estimates based on current statutory requirements as of November 21, 2013 for taxpayers filing a 2013 Form 1040, 1040A, or 1040EZ tax return. Time spent and out-of-pocket costs are presented separately. Time burden is broken out by taxpayer activity, with record keeping representing the largest component. Out-of-pocket costs include any expenses incurred by taxpayers to prepare and submit their tax returns. Examples include tax return preparation and submission fees, postage and photocopying costs, and tax preparation software costs. While these estimates do not include burden associated with post-filing activities, IRS operational data indicate that electronically prepared and filed returns have fewer arithmetic errors, implying lower postfiling burden. 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. For instance, the estimated average time burden for all taxpayers filing a Form 1040, 1040A, or 1040EZ is 12 hours, with an average cost of $210 per return. This average includes all associated forms and schedules, across all preparation methods and taxpayer activities. The average burden for taxpayers filing Form 1040 is about 15 hours and $280; the average burden for taxpayers filing Form 1040A is about 7 hours and $90; and the average for Form 1040EZ filers is about 4 hours and $30. Within each of these estimates there is significant variation in taxpayer activity. For example, non-business taxpayers are expected to have an average burden of about 7 hours and $120, while business taxpayers are expected to have an average burden of about 24 hours and $430. Similarly, tax preparation fees and other out-of-pocket costs vary extensively depending on the tax situation of the taxpayer, the type of software or professional preparer used, and the geographic location. Proposed PRA Submission to OMB Title: U.S. Individual Income Tax Return. OMB Number: 1545–0074. Form Numbers: Form 1040 and Schedules A, B, C, C–EZ, D, E, EIC, F, H, J, R, and SE; Form 1040A; Form 1040EZ; Form 1040NR; Form 1040NR– EZ, Form 1040X; and all attachments to these forms (see the Appendix to this notice). Abstract: These forms are used by individuals to report their income tax liability. The data is used to verify that the items reported on the forms are correct, and also for general statistical use. Current Actions: The change in estimated aggregate compliance burden can be explained by three major sources—technical adjustments, statutory changes, and discretionary agency (IRS) actions. Technical Adjustments—The largest adjustments are from incorporation of update tax return data, macroeconomic data, and survey data as well as refinements in the estimation methodology. Updating the FY13 macroeconomic data and incorporating new tax return data lead to the largest technical adjustments. The impact of each technical adjustment can be seen below. Change in filers ¥3,100,000 0 0 1,700,000 Updated FY13 Macroeconomic Data ........................................................................ Updated Tax Return Data ......................................................................................... Updated Survey Data ................................................................................................ FY14 Population Estimates ....................................................................................... Statutory Changes—The primary drivers of the statutory changes are the phaseout of itemized deductions (American Taxpayer Relief Act of 2012), the Net Investment Income Tax (Health Care and Education Reconciliation Act of 2010), and the Additional Medicare Tax (Patient Protection and Affordable emcdonald on DSK67QTVN1PROD with NOTICES IRS Discretionary Changes— Introduction of the Office in the Home VerDate Mar<15>2010 17:58 Feb 24, 2014 Jkt 232001 Frm 00162 Fmt 4703 Sfmt 4703 ¥32,000,000 ¥53,000,000 6,000,000 4,000,000 Change in hours 2,300,000 2,800,000 3,100,000 Safe Harbor impacts approximately 600,000 filers and decreases time by PO 00000 Change in time Change in dollars ¥$762,000,000 ¥1,486,000,000 1,063,000,000 908,000,000 Care Act of 2010). The estimated impact of these items is as follows: Expected filers Phaseout of Itemized Deductions .............................................................................. Net Investment Income Tax ...................................................................................... Additional Medicare Tax ............................................................................................ 10627 < 500,000 4,000,000 3,000,000 Change in dollars $21,000,000 202,000,000 129,000,000 1,600,000 hours (rounded to 2,000,000 hours) and money by $7,000,000. All E:\FR\FM\25FEN1.SGM 25FEN1 10628 Federal Register / Vol. 79, No. 37 / Tuesday, February 25, 2014 / Notices other IRS discretionary changes had a negligible impact on taxpayer burden. Total—Taken together, the changes discussed above have decreased total hours by 69,000,000 hours and increased total dollars by $68,000,000. Type of Review: Revision of currently approved collections. Affected Public: Individuals or households. Estimated Number of Respondents: 152,900,000. Total Estimated Time: 1.855 billion hours (1,855,000,000 hours). Estimated Time per Respondent: 12.13 hours. Total Estimated Out-of-Pocket Costs: $31.717 billion ($31,717,000,000). Estimated Out-of-Pocket Cost Per Respondent: $207. 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: February 10, 2014 . Christie Preston, IRS Supervisory Tax Analyst. TABLE 1—ESTIMATED AVERAGE TAXPAYER BURDEN FOR INDIVIDUALS BY ACTIVITY Primary form filed or type of taxpayer Time burden Money burden Average time burden (hours) Percentage of returns All Taxpayers ......... Record keeping Total time 100% 12 Tax planning 6 Form completion and submission All other Average cost 2 4 1 $210 2 1 * 4 3 2 1 1 1 280 90 30 1 4 3 5 1 2 120 430 Primary forms filed 1040 ....................... 1040A ..................... 1040EZ ................... 68% 19% 13% 15 7 4 8 2 1 Type of taxpayer Non-business ** ..... Business** .............. 70% 30% 7 24 3 13 * Rounds to less than one hour. Detail may not add to total due to rounding. Dollars rounded to the nearest $10. ** A ‘‘business’’ filer files one or more of the following with Form 1040: Schedule C, C–EZ, E, F, Form 2106, or 2106–EZ. A ‘‘non-business’’ filer does not file any of these schedules or forms with Form 1040 or if you file Form 1040A or 1040EZ. TABLE 2—ICB ESTIMATES FOR THE 1040/A/EZ/NR/NR–EZ/X SERIES OF RETURNS AND SUPPORTING FORMS AND SCHEDULES Previously approved FY13 emcdonald on DSK67QTVN1PROD with NOTICES Number of Taxpayers ............................ Burden in Hours ..................................... Burden in Dollars ................................... VerDate Mar<15>2010 17:58 Feb 24, 2014 Jkt 232001 154,300,000 1,924,000,000 31,649,000,000 PO 00000 Frm 00163 Program change due to adjustment (1,400,000) (75,000,000) (277,000,000) Fmt 4703 Sfmt 4703 Program change due to new legislation Program change due to agency .............................. 8,000,000 352,000,000 .............................. (2,000,000) (7,000,000) E:\FR\FM\25FEN1.SGM 25FEN1 FY14 152,900,000 1,855,000,000 31,717,000,000 Filed by individuals and others ........................................ X X X X ........................................ ........................................ ........................................ X X ........................................ X ........................................ X X ........................................ ........................................ ........................................ ........................................ ........................................ ........................................ ........................................ ........................................ ........................................ ........................................ ........................................ ........................................ ........................................ ........................................ ........................................ ........................................ X X X X ........................................ ........................................ ........................................ ........................................ X X ........................................ ........................................ X ........................................ ........................................ ........................................ X ........................................ X X X Forms emcdonald on DSK67QTVN1PROD with NOTICES 673 .................................................. VerDate Mar<15>2010 926 .................................................. 970 .................................................. 972 .................................................. 982 .................................................. 1040 ................................................ 1040 SCH A .................................... 1040 SCH B .................................... 1040 SCH C .................................... 1040 SCH C–EZ ............................. 1040 SCH D .................................... 1040 SCH E .................................... 1040 SCH EIC ................................ 1040 SCH F .................................... 1040 SCH H .................................... 1040 SCH J ..................................... 1040 SCH R .................................... 1040 SCH SE .................................. 1040 SCH 8812 .............................. 1040 A ............................................. 1040–C ............................................ 1040ES (NR) ................................... 1040ES (PR) ................................... 1040 ES–OCR–V ............................ 1040 ES–OTC ................................. 1040 EZ ........................................... 1040 NR .......................................... 1040 NR–EZ ................................... 1040 V ............................................. 1040 V–OCR–ES ............................ 1040 X ............................................. 1045 ................................................ 1116 ................................................ 1127 ................................................ 1128 ................................................ 1310 ................................................ 2106 ................................................ 2106 EZ ........................................... 2120 ................................................ 2210 ................................................ 2210 F ............................................. 2350 ................................................ 2350 SP .......................................... 2439 ................................................ 2441 ................................................ 2555 ................................................ 2555 EZ ........................................... 2848 ................................................ 2848(SP) ......................................... 3115 ................................................ 3468 ................................................ 3520 ................................................ Title Statement for Claiming Exemption from Withholding on Foreign Earned Income Eligible for the Exclusions Provided by Section 911. Return by a U.S. Transferor of Property to a Foreign Corporation. Application To Use LIFO Inventory Method. Consent of Shareholder To Include Specific Amount in Gross Income. Reduction of Tax Attributes Due To Discharge of Indebtedness (and Section 1082 Basis Adjustment). U.S. Individual Income Tax Return. Itemized Deductions. Interest and Ordinary Dividends. Profit or Loss From Business. Net Profit From Business. Capital Gains and Losses. Supplemental Income and Loss. Earned Income Credit. Profit or Loss From Farming. Household Employment Taxes. Income Averaging for Farmers and Fishermen. Credit for the Elderly or the Disabled. Self-Employment Tax. ........................................................................................................................................................................................................ U.S. Individual Income Tax Return. ........................................................................................................................................................................................................ U.S. Estimated Tax for Nonresident Alien Individuals. Estimated Federal Tax on Self Employment Income and on Household Employees (Residents of Puerto Rico) Payment Voucher. Estimated Tax for Individuals. Income Tax Return for Single and Joint Filers With No Dependents. U.S. Nonresident Alien Income Tax Return. U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents. Payment Voucher. Payment Voucher Amended U.S. Individual Income Tax Return. Application for Tentative Refund. Foreign Tax Credit. Application For Extension of Time For Payment of Tax Application To Adopt, Change, or Retain a Tax Year. Statement of Person Claiming Refund Due a Deceased Taxpayer. Employee Business Expenses. Unreimbursed Employee Business Expenses. Multiple Support Declaration. Underpayment of Estimated Tax by Individuals, Estates, and Trusts. Underpayment of Estimated Tax by Farmers and Fishermen. Application for Extension of Time To File U.S. Income Tax Return. ´ ´ Solicitud de Prorroga para Presentar la Declaracion del Impuesto Personal sobre el Ingreso de los Estados Unidos Notice to Shareholder of Undistributed Long-Term Capital Gains. Child and Dependent Care Expenses. Foreign Earned Income. Foreign Earned Income Exclusion. Power of Attorney and Declaration of Representative. ........................................................................................................................................................................................................ Application for Change in Accounting Method. Investment Credit. Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts APPENDIX Federal Register / Vol. 79, No. 37 / Tuesday, February 25, 2014 / Notices 17:58 Feb 24, 2014 Jkt 232001 PO 00000 Frm 00164 Fmt 4703 Sfmt 4703 E:\FR\FM\25FEN1.SGM 25FEN1 10629 VerDate Mar<15>2010 17:58 Feb 24, 2014 Jkt 232001 PO 00000 X ........................................ X X ........................................ X ........................................ ........................................ ................................................ ................................................ ................................................ ................................................ ................................................ ................................................ 4562 4563 4684 4797 4835 4852 X ........................................ ........................................ ........................................ ........................................ X ........................................ X ........................................ Filed by individuals and others X X X ........................................ X ........................................ ........................................ X X X X ........................................ X X X X X X X ........................................ X X X X X X X X ........................................ ........................................ ........................................ ........................................ ........................................ 4868 ................................................ 4868 SP .......................................... ................................................ ................................................ ................................................ ................................................ A ............................................. ................................................ ................................................ ................................................ ................................................ 3800 3903 4029 4070 4070 4136 4137 4255 4361 Forms emcdonald on DSK67QTVN1PROD with NOTICES 4952 ................................................ 4970 ................................................ 4972 ................................................ 5074 ................................................ 5213 ................................................ 5329 ................................................ 5405 ................................................ 5471 ................................................ 5471 SCH J ..................................... 5471 SCH M ................................... 5471 SCH O .................................... 5695 ................................................ 5713 ................................................ 5713 SCH A .................................... 5713 SCH B .................................... 5713 SCH C .................................... 5754 ................................................ 5884 ................................................ 6198 ................................................ 6251 ................................................ 6252 ................................................ 6478 ................................................ 6765 ................................................ 6781 ................................................ 8082 ................................................ 8275 ................................................ 8275 R ............................................. 8283 ................................................ 8332 ................................................ 8379 ................................................ 8396 ................................................ 8453 ................................................ 8453(SP) ......................................... Title General Business Credit. Moving Expenses. Application for Exemption From Social Security and Medicare Taxes and Waiver of Benefits. Employee’s Report of Tips to Employer Employee’s Daily Record of Tips Credit for Federal Tax Paid On Fuels. Social Security and Medicare Tax on Unreported Tip Income. Recapture of Investment Credit. Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders, and Christian Science Practitioners. Depreciation and Amortization. Exclusion of Income for Bona Fide Residents of American Samoa. Casualties and Thefts. Sales of Business Property. Farm Rental Income and Expenses. Substitute for Form W–2, Wage and Tax Statement or Form 1099–R, Distributions From Pension Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Application for Automatic Extension of Time To File Individual U.S. Income Tax Return. ´ ´ ´ Solicitud de Prorroga Automatica para Presentar la Declaracion del Impuesto sobre el Ingreso Personal de los Estados Unidos Investment Interest Expense Deduction. Tax on Accumulation Distribution of Trusts. Tax on Lump-Sum Distributions. Allocation of Individual Income Tax To Guam or the Commonwealth of the Northern Mariana Islands (CNMI). Election To Postpone Determination as To Whether the Presumption Applies That an Activity Is Engaged in for Profit. Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts. First-Time Homebuyer Credit Information Return of U.S. Persons With Respect To Certain Foreign Corporations. Accumulated Earnings and Profits (E&P) of Controlled Foreign Corporation. Transactions Between Controlled Foreign Corporation and Shareholders or Other Related Persons. Organization or Reorganization of Foreign Corporation, and Acquisitions and Dispositions of Its Stock. Residential Energy Credits. International Boycott Report. International Boycott Factor (Section 999(c)(1)). Specifically Attributable Taxes and Income (Section 999(c)(2)). Tax Effect of the International Boycott Provisions. Statement by Person(s) Receiving Gambling Winnings. Work Opportunity Credit. At-Risk Limitations. Alternative Minimum Tax—Individuals. Installment Sale Income. Credit for Alcohol Used as Fuel. Credit for Increasing Research Activities. Gains and Losses From Section 1256 Contracts and Straddles. Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR). Disclosure Statement. Regulation Disclosure Statement. Noncash Charitable Contributions. Release of Claim to Exemption for Child of Divorced or Separated Parents. Injured Spouse Claim and Allocation. Mortgage Interest Credit. U.S. Individual Income Tax Declaration for an IRS e-file Return. ........................................................................................................................................................................................................ APPENDIX—Continued 10630 Federal Register / Vol. 79, No. 37 / Tuesday, February 25, 2014 / Notices Frm 00165 Fmt 4703 Sfmt 4703 E:\FR\FM\25FEN1.SGM 25FEN1 8582 ................................................ 8582 CR .......................................... 8586 ................................................ 8594 ................................................ 8606 ................................................ 8609–A ............................................ 8611 ................................................ 8615 ................................................ 8621 ................................................ 8621–A ............................................ 8689 ................................................ 8693 ................................................ 8697 ................................................ 8801 ................................................ 8812 ................................................ 8814 ................................................ 8815 ................................................ 8818 ................................................ 8820 ................................................ 8821 ................................................ 8822 ................................................ 8824 ................................................ 8826 ................................................ 8828 ................................................ 8829 ................................................ 8832 ................................................ 8833 ................................................ 8834 ................................................ 8835 ................................................ 8838 ................................................ 8839 ................................................ 8840 ................................................ 8843 ................................................ 8844 ................................................ 8845 ................................................ 8846 ................................................ 8847 ................................................ 8853 ................................................ 8854 ................................................ 8858 ................................................ 8858 SCH M ................................... 8859 ................................................ 8862 ................................................ 8862(SP) ......................................... 8863 ................................................ 8864 ................................................ 8865 ................................................ 8865 SCH K–1 ................................ 8865 SCH O .................................... 8865 SCH P .................................... 8866 ................................................ 8873 ................................................ 8874 ................................................ 8878 ................................................ 8878 SP .......................................... 8879 ................................................ 8879 SP .......................................... 8880 ................................................ 8881 ................................................ emcdonald on DSK67QTVN1PROD with NOTICES X X X X ........................................ X X ........................................ X X ........................................ X X X ........................................ ........................................ ........................................ ........................................ X X X X X ........................................ ........................................ X X X X X ........................................ ........................................ ........................................ X X X X ........................................ ........................................ X X ........................................ ........................................ ........................................ ........................................ X X X X X X X X ........................................ ........................................ ........................................ ........................................ ........................................ X Passive Activity Loss Limitations. Passive Activity Credit Limitations. Low-Income Housing Credit. Asset Acquisition Statement. Nondeductible IRAs. Annual Statement for Low-Income Housing Credit Recapture of Low-Income Housing Credit. Tax for Certain Children Who Have Investment Income of More Than $1,800. Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund. Late Deemed Dividend or Deemed Sale Election by a Passive Foreign Investment Company Allocation of Individual Income Tax To the Virgin Islands. Low-Income Housing Credit Disposition Bond. Interest Computation Under the Look-Back Method for Completed Long-Term Contracts. Credit for Prior Year Minimum Tax—Individuals, Estates, and Trusts. Additional Child Tax Credit. Parents’ Election To Report Child’s Interest and Dividends. Exclusion of Interest From Series EE and I U.S. Savings Bonds Issued After 1989. Optional Form To Record Redemption of Series EE and I U.S. Savings Bonds Issued After 1989. Orphan Drug Credit. Tax Information Authorization. Change of Address. Like-Kind Exchanges. Disabled Access Credit. Recapture of Federal Mortgage Subsidy. Expenses for Business Use of Your Home. Entity Classification Election. Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b) Qualified Electric Vehicle Credit. Renewable Electricity and Refined Coal Production Credit. Consent To Extend the Time To Assess Tax Under Section 367—Gain Recognition Statement. Qualified Adoption Expenses. Closer Connection Exception Statement for Aliens. Statement for Exempt Individuals and Individuals With a Medical Condition. Empowerment Zone and Renewal Community Employment Credit. Indian Employment Credit. Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips. Credit for Contributions to Selected Community Development Corporations. Archer MSAs and Long-Term Care Insurance Contracts. Initial and Annual Expatriation Information Statement. Information Return of U.S. Persons With Respect to Foreign Disregarded Entities. Transactions Between Controlled Foreign Disregarded Entity and Filer or Other Related Entities. District of Columbia First-Time Homebuyer Credit. Information to Claim Earned Income Credit After Disallowance. ........................................................................................................................................................................................................ Education Credits. Biodiesel Fuels Credit. Return of U.S. Persons With Respect To Certain Foreign Partnerships. Partner’s Share of Income, Credits, Deductions, etc. Transfer of Property to a Foreign Partnership. Acquisitions, Dispositions, and Changes of Interests in a Foreign Partnership. Interest Computation Under the Look-Back Method for Property Depreciated Under the Income Forecast Method. Extraterritorial Income Exclusion. New Markets Credit. IRS e-file Signature Authorization for Form 4868 or Form 2350. Autorizacion de firma para presentar por medio del IRS e-file para el Formulario 4868(SP) o el Formulario 2350(SP). IRS e-file Signature Authorization. Autorizacion de firma para presentar la Declaracion por medio del IRS e-file. Credit for Qualified Retirement Savings Contributions. Credit for Small Employer Pension Plan Startup Costs. Federal Register / Vol. 79, No. 37 / Tuesday, February 25, 2014 / Notices VerDate Mar<15>2010 17:58 Feb 24, 2014 Jkt 232001 PO 00000 Frm 00166 Fmt 4703 Sfmt 4703 E:\FR\FM\25FEN1.SGM 25FEN1 10631 Filed by individuals and others X ........................................ X ........................................ ........................................ ........................................ X ........................................ X X ........................................ ........................................ ........................................ ........................................ ........................................ ........................................ ........................................ ........................................ ........................................ ........................................ X X X ........................................ ........................................ ........................................ ........................................ ........................................ ........................................ ........................................ ........................................ X X X ........................................ ........................................ ........................................ ........................................ ........................................ ........................................ ........................................ ........................................ Forms emcdonald on DSK67QTVN1PROD with NOTICES 8882 ................................................ 8885 ................................................ 8886 ................................................ 8888 ................................................ 8889 ................................................ 8891 ................................................ 8896 ................................................ 8898 ................................................ 8900 ................................................ 8903 ................................................ 8906 ................................................ 8907 ................................................ 8908 ................................................ 8909 ................................................ 8910 ................................................ 8911 ................................................ 8912 ................................................ 8917 ................................................ 8919 ................................................ 8923 ................................................ 8925 ................................................ 8931 ................................................ 8932 ................................................ 8933 ................................................ 8936 ................................................ 9465 ................................................ 9465 SP .......................................... Notice 2006–52 ............................... Notice 160920–05 ........................... Pub 972 Tables ............................... REG–149856–03 ............................. SS–4 ................................................ SS–8 ................................................ T (Timber) ....................................... W–4 ................................................. W–4 P ............................................. W–4 S ............................................. W–4 SP ........................................... W–4 V ............................................. W–7 ................................................. W–7 A ............................................. W–7 SP ........................................... VerDate Mar<15>2010 Title Credit for Employer-Provided Childcare Facilities and Services. Health Coverage Tax Credit. Reportable Transaction Disclosure Statement. Allocation of Refund (Including Savings Bond Purchases Health Savings Accounts (HSAs). U.S. Information Return for Beneficiaries of Certain Canadian Registered Retirement Plans Low Sulfur Diesel Fuel Production Credit. Statement for Individuals Who Begin or End Bona Fide Residence in a U.S. Possession. Qualified Railroad Track Maintenance Credit. Domestic Production Activities Deduction. Distills Spirits Credit. Nonconventional Source Fuel Credit. Energy Efficient Home Credit. ........................................................................................................................................................................................................ Alternative Motor Vehicle Credit. Alternative Fuel Vehicle Refueling Property Credit. ........................................................................................................................................................................................................ Tuition and Fees Deduction Uncollected Social Security and Medicare Tax on Wages. Mine Rescue Team Training Credit Report of Employer-Owned Life Insurance Contracts Agricultural Chemicals Security Credit Credit for Employer Differential Wage Payments Carbon Dioxide Sequestration Credit Qualified Plug-in Electric Drive Motor Vehicle Credit Installment Agreement Request. Solicitud para un Plan de Pagos a Plazos. ........................................................................................................................................................................................................ Deduction for Energy Efficient Commercial Buildings. Child Tax Credit Notice of Proposed Rulemaking Dependent Child of Divorced or Separated Parents or Parents Who Live Apart Application for Employer Identification Number. Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding Forest Activities Schedules. Employee’s Withholding Allowance Certificate. Withholding Certificate for Pension or Annuity Payments. Request for Federal Income Tax Withholding From Sick Pay. Certificado de Exencion de la Retencion del Empleado. Voluntary Withholding Request. Application for IRS Individual Taxpayer Identification Number. Application for Taxpayer Identification Number for Pending U.S. Adoptions. Solicitud de Numero de Identicacion Personal del Contribuyente del Servicio de Impuestos Internos. APPENDIX—Continued 10632 Federal Register / Vol. 79, No. 37 / Tuesday, February 25, 2014 / Notices 17:58 Feb 24, 2014 Jkt 232001 PO 00000 Frm 00167 Fmt 4703 Sfmt 4703 E:\FR\FM\25FEN1.SGM 25FEN1 Federal Register / Vol. 79, No. 37 / Tuesday, February 25, 2014 / Notices BILLING CODE 4830–01–P DEPARTMENT OF VETERANS AFFAIRS Veterans Health Administration Funding Availability Under Supportive Services for Veteran Families Program Department of Veterans Affairs. Notice; correction. AGENCY: emcdonald on DSK67QTVN1PROD with NOTICES ACTION: VerDate Mar<15>2010 17:58 Feb 24, 2014 Jkt 232001 The Department of Veterans Affairs (VA) published a Notice of Funding Availability in the Federal Register on January 14, 2014, that contained an error. Specifically, the table on page 2539 mistakenly listed one of the priority 1 Continuums of Care (CoCs) as list ‘‘KS–501 as Kansas City/ Independence/Lee’s Summit/Jackson County CoC.’’ This document corrects the error by replacing, on line 42 of the table, ‘‘Kansas City/Independence/Lee’s Summit/Jackson County CoC’’ with ‘‘Kansas City/Wyandotte CoC’’ in the second column. SUMMARY: [FR Doc. 2014–03750 Filed 2–24–14; 8:45 am] PO 00000 Frm 00168 Fmt 4703 Sfmt 9990 10633 John Kuhn, Supportive Services for Veteran Families Program Office, National Center on Homelessness Among Veterans, 4100 Chester Avenue, Suite 201, Philadelphia, PA 19104; (877) 737– 0111 (this is a toll-free number); SSVF@ va.gov. FOR FURTHER INFORMATION CONTACT: William F. Russo, Deputy Director, Office of Regulation and Policy, Office of the General Counsel, Department of Veterans Affairs. [FR Doc. 2014–03953 Filed 2–24–14; 8:45 am] BILLING CODE 8320–01–P E:\FR\FM\25FEN1.SGM 25FEN1

Agencies

[Federal Register Volume 79, Number 37 (Tuesday, February 25, 2014)]
[Notices]
[Pages 10626-10633]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2014-03750]


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

DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Form 1040 and Schedules 
A, B, C, C-EZ, D, D-1, E, EIC, F, H, J, R, and SE, Form 1040A, Form 
1040EZ, Form 1040NR, Form 1040NR-EZ, Form 1040X, and all attachments to 
these forms.

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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

SUMMARY: The Internal Revenue Service, as part of its continuing effort 
to reduce paperwork and respondent burden, invites the general public 
and other Federal agencies to take this opportunity to comment on 
proposed and continuing information collections, as required by the 
Paperwork Reduction Act of 1995 (PRA), Public Law 104-13 (44 U.S.C. 
3506(c)(2)(A)). This notice requests comments on all forms used by 
individual taxpayers: Form 1040, U.S. Individual Income Tax Return, and 
Schedules A, B, C, C-EZ, D, E, EIC, F, H, J, R, and SE; Form 1040A; 
Form 1040EZ; Form 1040NR; Form 1040NR-EZ; Form 1040X; and all 
attachments to these forms (see the Appendix to this notice).

DATES: Written comments should be received on or before April 28, 2014 
to be assured of consideration.

ADDRESSES: Direct all written comments to The OMB Unit, 
SE:W:CAR:MP:T:T:SP, Internal Revenue Service, Room 6129, 1111 
Constitution Avenue NW., Washington, DC 20224.

SUPPLEMENTARY INFORMATION: 

PRA Approval of Forms Used by Individual Taxpayers

    Under the PRA, OMB assigns a control number to each ``collection of 
information'' that it reviews and approves for use by an agency. The 
PRA also requires agencies to estimate the burden for each collection 
of information. Burden estimates for each control number are displayed 
in (1) PRA notices that accompany collections of information, (2) 
Federal Register notices such as this one, and (3) OMB's database of 
approved information collections.

Taxpayer Burden Model

    The Individual Taxpayer Burden Model (ITBM) estimates burden 
experienced by individual taxpayers when complying with Federal tax 
laws and incorporates results from a survey of tax year 2011 individual 
taxpayers,

[[Page 10627]]

conducted in 2012 and 2013. The approach to measuring burden focuses on 
the characteristics and activities undertaken by individual taxpayers 
in meeting their tax return filing obligations.
    Burden is defined as the time and out-of-pocket costs incurred by 
taxpayers in complying with the Federal tax system and are estimated 
separately. Out-of-pocket costs include any expenses incurred by 
taxpayers to prepare and submit their tax returns. Examples include tax 
return preparation fees, the purchase price of tax preparation 
software, submission fees, photocopying costs, postage, and phone calls 
(if not toll-free).
    The methodology distinguishes among preparation method, taxpayer 
activities, taxpayer type, filing method, and income level. Indicators 
of tax law and administrative complexity, as reflected in the tax forms 
and instructions, are incorporated into the model.
    Preparation methods reflected in the model are as follows:
     Self-prepared without software,
     Self-prepared with software, and
     Use of a paid preparer or tax professional.
    Types of taxpayer activities reflected in the model are as follows:
     Recordkeeping,
     Tax planning,
     Gathering tax materials,
     Use of services (IRS and other),
     Form completion, and
     Form submission.

Taxpayer Burden Estimates

    Summary level results using this methodology are presented in Table 
1 below. The data shown are the best forward-looking estimates 
available for income tax returns filed for tax year 2013
    Table 1 shows burden estimates based on current statutory 
requirements as of November 21, 2013 for taxpayers filing a 2013 Form 
1040, 1040A, or 1040EZ tax return. Time spent and out-of-pocket costs 
are presented separately. Time burden is broken out by taxpayer 
activity, with record keeping representing the largest component. Out-
of-pocket costs include any expenses incurred by taxpayers to prepare 
and submit their tax returns. Examples include tax return preparation 
and submission fees, postage and photocopying costs, and tax 
preparation software costs. While these estimates do not include burden 
associated with post-filing activities, IRS operational data indicate 
that electronically prepared and filed returns have fewer arithmetic 
errors, implying lower post-filing burden.
    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. For instance, the estimated average time burden for all 
taxpayers filing a Form 1040, 1040A, or 1040EZ is 12 hours, with an 
average cost of $210 per return. This average includes all associated 
forms and schedules, across all preparation methods and taxpayer 
activities. The average burden for taxpayers filing Form 1040 is about 
15 hours and $280; the average burden for taxpayers filing Form 1040A 
is about 7 hours and $90; and the average for Form 1040EZ filers is 
about 4 hours and $30.
    Within each of these estimates there is significant variation in 
taxpayer activity. For example, non-business taxpayers are expected to 
have an average burden of about 7 hours and $120, while business 
taxpayers are expected to have an average burden of about 24 hours and 
$430. Similarly, tax preparation fees and other out-of-pocket costs 
vary extensively depending on the tax situation of the taxpayer, the 
type of software or professional preparer used, and the geographic 
location.

Proposed PRA Submission to OMB

    Title: U.S. Individual Income Tax Return.
    OMB Number: 1545-0074.
    Form Numbers: Form 1040 and Schedules A, B, C, C-EZ, D, E, EIC, F, 
H, J, R, and SE; Form 1040A; Form 1040EZ; Form 1040NR; Form 1040NR-EZ, 
Form 1040X; and all attachments to these forms (see the Appendix to 
this notice).
    Abstract: These forms are used by individuals to report their 
income tax liability. The data is used to verify that the items 
reported on the forms are correct, and also for general statistical 
use.
    Current Actions: The change in estimated aggregate compliance 
burden can be explained by three major sources--technical adjustments, 
statutory changes, and discretionary agency (IRS) actions.
    Technical Adjustments--The largest adjustments are from 
incorporation of update tax return data, macroeconomic data, and survey 
data as well as refinements in the estimation methodology. Updating the 
FY13 macroeconomic data and incorporating new tax return data lead to 
the largest technical adjustments. The impact of each technical 
adjustment can be seen below.

----------------------------------------------------------------------------------------------------------------
                                                          Change in filers    Change in time   Change in dollars
----------------------------------------------------------------------------------------------------------------
Updated FY13 Macroeconomic Data........................         -3,100,000        -32,000,000      -$762,000,000
Updated Tax Return Data................................                  0        -53,000,000     -1,486,000,000
Updated Survey Data....................................                  0          6,000,000      1,063,000,000
FY14 Population Estimates..............................          1,700,000          4,000,000        908,000,000
----------------------------------------------------------------------------------------------------------------

    Statutory Changes--The primary drivers of the statutory changes are 
the phaseout of itemized deductions (American Taxpayer Relief Act of 
2012), the Net Investment Income Tax (Health Care and Education 
Reconciliation Act of 2010), and the Additional Medicare Tax (Patient 
Protection and Affordable Care Act of 2010). The estimated impact of 
these items is as follows:

----------------------------------------------------------------------------------------------------------------
                                                          Expected filers    Change in hours   Change in dollars
----------------------------------------------------------------------------------------------------------------
Phaseout of Itemized Deductions........................          2,300,000          < 500,000        $21,000,000
Net Investment Income Tax..............................          2,800,000          4,000,000        202,000,000
Additional Medicare Tax................................          3,100,000          3,000,000        129,000,000
----------------------------------------------------------------------------------------------------------------

    IRS Discretionary Changes--Introduction of the Office in the Home 
Safe Harbor impacts approximately 600,000 filers and decreases time by 
1,600,000 hours (rounded to 2,000,000 hours) and money by $7,000,000. 
All

[[Page 10628]]

other IRS discretionary changes had a negligible impact on taxpayer 
burden.
    Total--Taken together, the changes discussed above have decreased 
total hours by 69,000,000 hours and increased total dollars by 
$68,000,000.
    Type of Review: Revision of currently approved collections.
    Affected Public: Individuals or households.
    Estimated Number of Respondents: 152,900,000.
    Total Estimated Time: 1.855 billion hours (1,855,000,000 hours).
    Estimated Time per Respondent: 12.13 hours.
    Total Estimated Out-of-Pocket Costs: $31.717 billion 
($31,717,000,000).
    Estimated Out-of-Pocket Cost Per Respondent: $207.
    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: February 10, 2014 .
Christie Preston,
IRS Supervisory Tax Analyst.

                                         Table 1--Estimated Average Taxpayer Burden for Individuals by Activity
--------------------------------------------------------------------------------------------------------------------------------------------------------
        Primary form filed or type of taxpayer                                            Time burden                                      Money burden
--------------------------------------------------------------------------------------------------------------------------------------------------------
                                                                                  Average time burden (hours)
                                        Percentage of --------------------------------------------------------------------------------------------------
                                           returns                                                      Form completion
                                                         Total time    Record keeping   Tax planning     and submission      All other     Average cost
--------------------------------------------------------------------------------------------------------------------------------------------------------
All Taxpayers........................            100%              12               6               2                  4               1            $210
--------------------------------------------------------------------------------------------------------------------------------------------------------
                                                                   Primary forms filed
--------------------------------------------------------------------------------------------------------------------------------------------------------
1040.................................             68%              15               8               2                  4               1             280
1040A................................             19%               7               2               1                  3               1              90
1040EZ...............................             13%               4               1               *                  2               1              30
--------------------------------------------------------------------------------------------------------------------------------------------------------
                                                                    Type of taxpayer
--------------------------------------------------------------------------------------------------------------------------------------------------------
Non-business **......................             70%               7               3               1                  3               1             120
Business**...........................             30%              24              13               4                  5               2             430
--------------------------------------------------------------------------------------------------------------------------------------------------------
* Rounds to less than one hour.
Detail may not add to total due to rounding. Dollars rounded to the nearest $10.
** A ``business'' filer files one or more of the following with Form 1040: Schedule C, C-EZ, E, F, Form 2106, or 2106-EZ. A ``non-business'' filer does
  not file any of these schedules or forms with Form 1040 or if you file Form 1040A or 1040EZ.


                        Table 2--ICB Estimates for the 1040/A/EZ/NR/NR-EZ/X Series of Returns and Supporting Forms and Schedules
--------------------------------------------------------------------------------------------------------------------------------------------------------
                                                                                                   Program change
                                                               Previously       Program change       due to new       Program change          FY14
                                                             approved FY13    due to adjustment     legislation       due to agency
--------------------------------------------------------------------------------------------------------------------------------------------------------
Number of Taxpayers......................................        154,300,000        (1,400,000)  .................  .................        152,900,000
Burden in Hours..........................................      1,924,000,000       (75,000,000)          8,000,000        (2,000,000)      1,855,000,000
Burden in Dollars........................................     31,649,000,000      (277,000,000)        352,000,000        (7,000,000)     31,717,000,000
--------------------------------------------------------------------------------------------------------------------------------------------------------


[[Page 10629]]


                                                                                            Appendix
------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
                                                       Filed by individuals
                       Forms                                and others                                                               Title
------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
673................................................  ........................    Statement for Claiming Exemption from Withholding on Foreign Earned Income Eligible for the Exclusions Provided
                                                                                                                                                                                 by Section 911.
926................................................                        X                                                   Return by a U.S. Transferor of Property to a Foreign Corporation.
970................................................                        X                                                                           Application To Use LIFO Inventory Method.
972................................................                        X                                                  Consent of Shareholder To Include Specific Amount in Gross Income.
982................................................                        X                   Reduction of Tax Attributes Due To Discharge of Indebtedness (and Section 1082 Basis Adjustment).
1040...............................................  ........................                                                                                 U.S. Individual Income Tax Return.
1040 SCH A.........................................  ........................                                                                                               Itemized Deductions.
1040 SCH B.........................................  ........................                                                                                   Interest and Ordinary Dividends.
1040 SCH C.........................................                        X                                                                                       Profit or Loss From Business.
1040 SCH C-EZ......................................                        X                                                                                           Net Profit From Business.
1040 SCH D.........................................  ........................                                                                                          Capital Gains and Losses.
1040 SCH E.........................................                        X                                                                                       Supplemental Income and Loss.
1040 SCH EIC.......................................  ........................                                                                                              Earned Income Credit.
1040 SCH F.........................................                        X                                                                                        Profit or Loss From Farming.
1040 SCH H.........................................                        X                                                                                         Household Employment Taxes.
1040 SCH J.........................................  ........................                                                                        Income Averaging for Farmers and Fishermen.
1040 SCH R.........................................  ........................                                                                            Credit for the Elderly or the Disabled.
1040 SCH SE........................................  ........................                                                                                               Self-Employment Tax.
1040 SCH 8812......................................  ........................  .................................................................................................................
1040 A.............................................  ........................                                                                                 U.S. Individual Income Tax Return.
1040-C.............................................  ........................  .................................................................................................................
1040ES (NR)........................................  ........................                                                              U.S. Estimated Tax for Nonresident Alien Individuals.
1040ES (PR)........................................  ........................              Estimated Federal Tax on Self Employment Income and on Household Employees (Residents of Puerto Rico)
1040 ES-OCR-V......................................  ........................                                                                                                   Payment Voucher.
1040 ES-OTC........................................  ........................                                                                                     Estimated Tax for Individuals.
1040 EZ............................................  ........................                                                  Income Tax Return for Single and Joint Filers With No Dependents.
1040 NR............................................  ........................                                                                          U.S. Nonresident Alien Income Tax Return.
1040 NR-EZ.........................................  ........................                                          U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents.
1040 V.............................................  ........................                                                                                                   Payment Voucher.
1040 V-OCR-ES......................................  ........................                                                                                                    Payment Voucher
1040 X.............................................  ........................                                                                         Amended U.S. Individual Income Tax Return.
1045...............................................                        X                                                                                   Application for Tentative Refund.
1116...............................................                        X                                                                                                 Foreign Tax Credit.
1127...............................................                        X                                                                Application For Extension of Time For Payment of Tax
1128...............................................                        X                                                                 Application To Adopt, Change, or Retain a Tax Year.
1310...............................................  ........................                                                       Statement of Person Claiming Refund Due a Deceased Taxpayer.
2106...............................................  ........................                                                                                        Employee Business Expenses.
2106 EZ............................................  ........................                                                                           Unreimbursed Employee Business Expenses.
2120...............................................  ........................                                                                                      Multiple Support Declaration.
2210...............................................                        X                                                  Underpayment of Estimated Tax by Individuals, Estates, and Trusts.
2210 F.............................................                        X                                                             Underpayment of Estimated Tax by Farmers and Fishermen.
2350...............................................  ........................                                                  Application for Extension of Time To File U.S. Income Tax Return.
2350 SP............................................  ........................    Solicitud de Pr[oacute]rroga para Presentar la Declaraci[oacute]n del Impuesto Personal sobre el Ingreso de los
                                                                                                                                                                                  Estados Unidos
2439...............................................                        X                                                     Notice to Shareholder of Undistributed Long-Term Capital Gains.
2441...............................................  ........................                                                                                 Child and Dependent Care Expenses.
2555...............................................  ........................                                                                                             Foreign Earned Income.
2555 EZ............................................  ........................                                                                                   Foreign Earned Income Exclusion.
2848...............................................                        X                                                                Power of Attorney and Declaration of Representative.
2848(SP)...........................................  ........................  .................................................................................................................
3115...............................................                        X                                                                        Application for Change in Accounting Method.
3468...............................................                        X                                                                                                  Investment Credit.
3520...............................................                        X                       Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts

[[Page 10630]]

 
3800...............................................                        X                                                                                            General Business Credit.
3903...............................................  ........................                                                                                                   Moving Expenses.
4029...............................................  ........................                          Application for Exemption From Social Security and Medicare Taxes and Waiver of Benefits.
4070...............................................  ........................                                                                              Employee's Report of Tips to Employer
4070 A.............................................  ........................                                                                                    Employee's Daily Record of Tips
4136...............................................                        X                                                                               Credit for Federal Tax Paid On Fuels.
4137...............................................  ........................                                                         Social Security and Medicare Tax on Unreported Tip Income.
4255...............................................                        X                                                                                     Recapture of Investment Credit.
4361...............................................  ........................          Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders, and
                                                                                                                                                                Christian Science Practitioners.
4562...............................................                        X                                                                                      Depreciation and Amortization.
4563...............................................  ........................                                                     Exclusion of Income for Bona Fide Residents of American Samoa.
4684...............................................                        X                                                                                              Casualties and Thefts.
4797...............................................                        X                                                                                         Sales of Business Property.
4835...............................................  ........................                                                                                   Farm Rental Income and Expenses.
4852...............................................                        X    Substitute for Form W-2, Wage and Tax Statement or Form 1099-R, Distributions From Pension Annuities, Retirement
                                                                                                                                        or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.
4868...............................................  ........................                             Application for Automatic Extension of Time To File Individual U.S. Income Tax Return.
4868 SP............................................  ........................  Solicitud de Pr[oacute]rroga Autom[aacute]tica para Presentar la Declaraci[oacute]n del Impuesto sobre el Ingreso
                                                                                                                                                                  Personal de los Estados Unidos
4952...............................................                        X                                                                              Investment Interest Expense Deduction.
4970...............................................                        X                                                                         Tax on Accumulation Distribution of Trusts.
4972...............................................                        X                                                                                      Tax on Lump-Sum Distributions.
5074...............................................  ........................            Allocation of Individual Income Tax To Guam or the Commonwealth of the Northern Mariana Islands (CNMI).
5213...............................................                        X         Election To Postpone Determination as To Whether the Presumption Applies That an Activity Is Engaged in for
                                                                                                                                                                                         Profit.
5329...............................................  ........................                               Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts.
5405...............................................  ........................                                                                                        First-Time Homebuyer Credit
5471...............................................                        X                                    Information Return of U.S. Persons With Respect To Certain Foreign Corporations.
5471 SCH J.........................................                        X                                           Accumulated Earnings and Profits (E&P) of Controlled Foreign Corporation.
5471 SCH M.........................................                        X                      Transactions Between Controlled Foreign Corporation and Shareholders or Other Related Persons.
5471 SCH O.........................................                        X              Organization or Reorganization of Foreign Corporation, and Acquisitions and Dispositions of Its Stock.
5695...............................................  ........................                                                                                        Residential Energy Credits.
5713...............................................                        X                                                                                       International Boycott Report.
5713 SCH A.........................................                        X                                                                   International Boycott Factor (Section 999(c)(1)).
5713 SCH B.........................................                        X                                                     Specifically Attributable Taxes and Income (Section 999(c)(2)).
5713 SCH C.........................................                        X                                                                 Tax Effect of the International Boycott Provisions.
5754...............................................                        X                                                                 Statement by Person(s) Receiving Gambling Winnings.
5884...............................................                        X                                                                                            Work Opportunity Credit.
6198...............................................                        X                                                                                                At-Risk Limitations.
6251...............................................  ........................                                                                              Alternative Minimum Tax--Individuals.
6252...............................................                        X                                                                                            Installment Sale Income.
6478...............................................                        X                                                                                    Credit for Alcohol Used as Fuel.
6765...............................................                        X                                                                          Credit for Increasing Research Activities.
6781...............................................                        X                                                         Gains and Losses From Section 1256 Contracts and Straddles.
8082...............................................                        X                                        Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR).
8275...............................................                        X                                                                                               Disclosure Statement.
8275 R.............................................                        X                                                                                    Regulation Disclosure Statement.
8283...............................................                        X                                                                                   Noncash Charitable Contributions.
8332...............................................  ........................                                          Release of Claim to Exemption for Child of Divorced or Separated Parents.
8379...............................................  ........................                                                                               Injured Spouse Claim and Allocation.
8396...............................................  ........................                                                                                          Mortgage Interest Credit.
8453...............................................  ........................                                                   U.S. Individual Income Tax Declaration for an IRS e-file Return.
8453(SP)...........................................  ........................  .................................................................................................................

[[Page 10631]]

 
8582...............................................                        X                                                                                  Passive Activity Loss Limitations.
8582 CR............................................                        X                                                                                Passive Activity Credit Limitations.
8586...............................................                        X                                                                                          Low-Income Housing Credit.
8594...............................................                        X                                                                                        Asset Acquisition Statement.
8606...............................................  ........................                                                                                                Nondeductible IRAs.
8609-A.............................................                        X                                                                      Annual Statement for Low-Income Housing Credit
8611...............................................                        X                                                                             Recapture of Low-Income Housing Credit.
8615...............................................  ........................                                           Tax for Certain Children Who Have Investment Income of More Than $1,800.
8621...............................................                        X                         Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund.
8621-A.............................................                        X                                Late Deemed Dividend or Deemed Sale Election by a Passive Foreign Investment Company
8689...............................................  ........................                                                         Allocation of Individual Income Tax To the Virgin Islands.
8693...............................................                        X                                                                         Low-Income Housing Credit Disposition Bond.
8697...............................................                        X                                  Interest Computation Under the Look-Back Method for Completed Long-Term Contracts.
8801...............................................                        X                                                Credit for Prior Year Minimum Tax--Individuals, Estates, and Trusts.
8812...............................................  ........................                                                                                       Additional Child Tax Credit.
8814...............................................  ........................                                                        Parents' Election To Report Child's Interest and Dividends.
8815...............................................  ........................                                   Exclusion of Interest From Series EE and I U.S. Savings Bonds Issued After 1989.
8818...............................................  ........................                        Optional Form To Record Redemption of Series EE and I U.S. Savings Bonds Issued After 1989.
8820...............................................                        X                                                                                                 Orphan Drug Credit.
8821...............................................                        X                                                                                      Tax Information Authorization.
8822...............................................                        X                                                                                                  Change of Address.
8824...............................................                        X                                                                                                Like-Kind Exchanges.
8826...............................................                        X                                                                                             Disabled Access Credit.
8828...............................................  ........................                                                                             Recapture of Federal Mortgage Subsidy.
8829...............................................  ........................                                                                            Expenses for Business Use of Your Home.
8832...............................................                        X                                                                                     Entity Classification Election.
8833...............................................                        X                                               Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b)
8834...............................................                        X                                                                                  Qualified Electric Vehicle Credit.
8835...............................................                        X                                                           Renewable Electricity and Refined Coal Production Credit.
8838...............................................                        X                             Consent To Extend the Time To Assess Tax Under Section 367--Gain Recognition Statement.
8839...............................................  ........................                                                                                       Qualified Adoption Expenses.
8840...............................................  ........................                                                                  Closer Connection Exception Statement for Aliens.
8843...............................................  ........................                                         Statement for Exempt Individuals and Individuals With a Medical Condition.
8844...............................................                        X                                                           Empowerment Zone and Renewal Community Employment Credit.
8845...............................................                        X                                                                                           Indian Employment Credit.
8846...............................................                        X                               Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips.
8847...............................................                        X                                            Credit for Contributions to Selected Community Development Corporations.
8853...............................................  ........................                                                                Archer MSAs and Long-Term Care Insurance Contracts.
8854...............................................  ........................                                                             Initial and Annual Expatriation Information Statement.
8858...............................................                        X                                    Information Return of U.S. Persons With Respect to Foreign Disregarded Entities.
8858 SCH M.........................................                        X                     Transactions Between Controlled Foreign Disregarded Entity and Filer or Other Related Entities.
8859...............................................  ........................                                                                  District of Columbia First-Time Homebuyer Credit.
8862...............................................  ........................                                                      Information to Claim Earned Income Credit After Disallowance.
8862(SP)...........................................  ........................  .................................................................................................................
8863...............................................  ........................                                                                                                 Education Credits.
8864...............................................                        X                                                                                             Biodiesel Fuels Credit.
8865...............................................                        X                                                Return of U.S. Persons With Respect To Certain Foreign Partnerships.
8865 SCH K-1.......................................                        X                                                                Partner's Share of Income, Credits, Deductions, etc.
8865 SCH O.........................................                        X                                                                      Transfer of Property to a Foreign Partnership.
8865 SCH P.........................................                        X                                      Acquisitions, Dispositions, and Changes of Interests in a Foreign Partnership.
8866...............................................                        X          Interest Computation Under the Look-Back Method for Property Depreciated Under the Income Forecast Method.
8873...............................................                        X                                                                                  Extraterritorial Income Exclusion.
8874...............................................                        X                                                                                                 New Markets Credit.
8878...............................................  ........................                                                     IRS e-file Signature Authorization for Form 4868 or Form 2350.
8878 SP............................................  ........................          Autorizacion de firma para presentar por medio del IRS e-file para el Formulario 4868(SP) o el Formulario
                                                                                                                                                                                       2350(SP).
8879...............................................  ........................                                                                                IRS e-file Signature Authorization.
8879 SP............................................  ........................                                      Autorizacion de firma para presentar la Declaracion por medio del IRS e-file.
8880...............................................  ........................                                                             Credit for Qualified Retirement Savings Contributions.
8881...............................................                        X                                                               Credit for Small Employer Pension Plan Startup Costs.

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8882...............................................                        X                                                     Credit for Employer-Provided Childcare Facilities and Services.
8885...............................................  ........................                                                                                        Health Coverage Tax Credit.
8886...............................................                        X                                                                        Reportable Transaction Disclosure Statement.
8888...............................................  ........................                                                             Allocation of Refund (Including Savings Bond Purchases
8889...............................................  ........................                                                                                    Health Savings Accounts (HSAs).
8891...............................................  ........................                          U.S. Information Return for Beneficiaries of Certain Canadian Registered Retirement Plans
8896...............................................                        X                                                                           Low Sulfur Diesel Fuel Production Credit.
8898...............................................  ........................                               Statement for Individuals Who Begin or End Bona Fide Residence in a U.S. Possession.
8900...............................................                        X                                                                        Qualified Railroad Track Maintenance Credit.
8903...............................................                        X                                                                           Domestic Production Activities Deduction.
8906...............................................  ........................                                                                                           Distills Spirits Credit.
8907...............................................  ........................                                                                                Nonconventional Source Fuel Credit.
8908...............................................  ........................                                                                                      Energy Efficient Home Credit.
8909...............................................  ........................  .................................................................................................................
8910...............................................  ........................                                                                                  Alternative Motor Vehicle Credit.
8911...............................................  ........................                                                                Alternative Fuel Vehicle Refueling Property Credit.
8912...............................................  ........................  .................................................................................................................
8917...............................................  ........................                                                                                         Tuition and Fees Deduction
8919...............................................  ........................                                                             Uncollected Social Security and Medicare Tax on Wages.
8923...............................................  ........................                                                                                   Mine Rescue Team Training Credit
8925...............................................                        X                                                                   Report of Employer-Owned Life Insurance Contracts
8931...............................................                        X                                                                              Agricultural Chemicals Security Credit
8932...............................................                        X                                                                      Credit for Employer Differential Wage Payments
8933...............................................  ........................                                                                                Carbon Dioxide Sequestration Credit
8936...............................................  ........................                                                              Qualified Plug-in Electric Drive Motor Vehicle Credit
9465...............................................  ........................                                                                                     Installment Agreement Request.
9465 SP............................................  ........................                                                                          Solicitud para un Plan de Pagos a Plazos.
Notice 2006-52.....................................  ........................  .................................................................................................................
Notice 160920-05...................................  ........................                                                               Deduction for Energy Efficient Commercial Buildings.
Pub 972 Tables.....................................  ........................                                                                                                   Child Tax Credit
REG-149856-03......................................  ........................           Notice of Proposed Rulemaking Dependent Child of Divorced or Separated Parents or Parents Who Live Apart
SS-4...............................................                        X                                                                     Application for Employer Identification Number.
SS-8...............................................                        X                  Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding
T (Timber).........................................                        X                                                                                        Forest Activities Schedules.
W-4................................................  ........................                                                                      Employee's Withholding Allowance Certificate.
W-4 P..............................................  ........................                                                           Withholding Certificate for Pension or Annuity Payments.
W-4 S..............................................  ........................                                                          Request for Federal Income Tax Withholding From Sick Pay.
W-4 SP.............................................  ........................                                                              Certificado de Exencion de la Retencion del Empleado.
W-4 V..............................................  ........................                                                                                     Voluntary Withholding Request.
W-7................................................  ........................                                                     Application for IRS Individual Taxpayer Identification Number.
W-7 A..............................................  ........................                                         Application for Taxpayer Identification Number for Pending U.S. Adoptions.
W-7 SP.............................................  ........................                 Solicitud de Numero de Identicacion Personal del Contribuyente del Servicio de Impuestos Internos.
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[FR Doc. 2014-03750 Filed 2-24-14; 8:45 am]
BILLING CODE 4830-01-P