Proposed Collection; Comment Request for 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, 11504-11510 [2014-04374]

Download as PDF tkelley on DSK3SPTVN1PROD with NOTICES 11504 Federal Register / Vol. 79, No. 40 / Friday, February 28, 2014 / Notices Section 3.141 relates to operational criteria for recognizing the transfer of risk in connection with a securitization. Section 3.141(b)(3) requires a national bank or Federal savings association to obtain a well-reasoned legal opinion confirming the enforceability of the credit risk mitigant in all relevant jurisdictions in order to recognize the transference of risk in connection with a synthetic securitization. An institution must demonstrate its comprehensive understanding of a securitization exposure under § 3.141(c)(2) for each securitization exposure by conducting an analysis of the risk characteristics of a securitization exposure prior to acquiring the exposure and document such analysis within three business days after acquiring the exposure. Sections 3.141(c)(2)(i) and (ii) require that institutions, on an on-going basis (at least quarterly), evaluate, review, and update as appropriate the analysis required under this section for each securitization exposure. Section 3.142(h)(2), regarding the capital treatment for securitization exposures, requires a national bank or Federal savings association to disclose publicly if it has provided implicit support to a securitization and the regulatory capital impact to the institution of providing such implicit support. Section 3.153(b), outlining the Internal Models Approach (IMA) for calculating risk-weighted assets for equity exposures, specifies that a national bank or Federal savings association must receive prior written approval from the OCC before it can use IMA. Section 3.172 specifies that each advanced approaches national bank or Federal savings association that has completed the parallel run process must publicly disclose its total and tier 1 riskbased capital ratios and their components. Section 3.173 addresses disclosures by an advanced approaches national bank or Federal savings association that is not a consolidated subsidiary of an equity that is subject to the Basel III disclosure requirements. An advanced approaches institution that is subject to the disclosure requirements must make the disclosures described in Tables 1 through 12. The institution must make these disclosures publicly available for each of the last three years (that is, twelve quarters) or such shorter period beginning on the effective date of this subpart E. The tables to section 3.173 require qualitative and quantitative public disclosures for capital structure, capital adequacy, capital conservation and VerDate Mar<15>2010 17:47 Feb 27, 2014 Jkt 232001 countercyclical buffers, credit risk, securitization, operational risk, equities not subject to the market risk capital requirements, and interest rate risk for non-trading activities. Comments submitted in response to this notice will be summarized and included in the request for OMB approval. All comments will become a matter of public record. Comments are invited on: (a) Whether the collections of information are necessary for the proper performance of the OCC’s functions, including whether the information has practical utility; (b) The accuracy of the OCC’s estimates of the burden of the information collections, including the validity of the methodology and assumptions used; (c) Ways to enhance the quality, utility, and clarity of the information to be collected; and (d) Ways to minimize the burden of information collections on respondents, including through the use of automated collection techniques or other forms of information technology. Dated: February 24, 2014. Stuart E. Feldstein, Legislative and Regulatory Activities Division. [FR Doc. 2014–04404 Filed 2–27–14; 8:45 am] BILLING CODE 4810–33–P DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for 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 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– SUMMARY: PO 00000 Frm 00115 Fmt 4703 Sfmt 4703 EZ; Form 1040X; and all attachments to these forms (see the Appendix to this notice). Written comments should be received on or before April 29, 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: DATES: PRA Approval of Forms Used by Individual Taxpayers Under the PRA, OMB assigns a control number to each ‘‘collection of information’’ that it reviews and approves for use by an agency. The PRA also requires agencies to estimate the burden for each collection of information. Burden estimates for each control number are displayed in (1) PRA notices that accompany collections of information, (2) Federal Register notices such as this one, and (3) OMB’s database of approved information collections. Taxpayer Burden Model The Individual Taxpayer Burden Model (ITBM) estimates burden experienced by individual taxpayers when complying with Federal tax laws and incorporates results from a survey of tax year 2011 individual taxpayers, 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. E:\FR\FM\28FEN1.SGM 28FEN1 Federal Register / Vol. 79, No. 40 / Friday, February 28, 2014 / Notices 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, D–1, E, EIC, F, H, J, R, and SE; Form 1040A; Form 1040EZ; Form 1040NR; Form 1040NR– EZ, Form 1040X; and all attachments to these forms (see the Appendix to this notice). Abstract: These forms are used by individuals to report their income tax liability. The data is used to verify that the items reported on the forms are correct, and also for general statistical use. Current Actions: 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 updated 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 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), ¥3,100,000 0 0 1,700,000 the Net Investment Income Tax (Health Care and Education Reconciliation Act of 2010), and the Additional Medicare Tax (Patient Protection and Affordable tkelley on DSK3SPTVN1PROD with NOTICES IRS Discretionary Changes Introduction of the Office in the Home Safe Harbor impacts approximately VerDate Mar<15>2010 17:47 Feb 27, 2014 Jkt 232001 Frm 00116 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 3,100,000 600,000 filers and decreases time by 1,600,000 hours (rounded to 2,000,000 hours) and money by $7,000,000. All 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 ............................................................................................ 11505 <500,000 4,000,000 3,000,000 Change in dollars $21,000,000 202,000,000 129,000,000 other IRS discretionary changes had a negligible impact on taxpayer burden. E:\FR\FM\28FEN1.SGM 28FEN1 11506 Federal Register / Vol. 79, No. 40 / Friday, February 28, 2014 / Notices 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 Record keeping Total time All Taxpayers ............... 100 12 Tax planning 6 Form completion and submission Average cost All other 2 4 1 $210 Primary Forms Filed 1040 ............................. 68 15 8 2 4 1 280 1040A ........................... 1040EZ ......................... 19 13 7 4 2 1 1 * 3 2 1 1 90 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 [FY2014] Previously approved FY13 Number of Taxpayers ............................ Burden in Hours ..................................... Burden in Dollars ................................... 154,300,000 1,924,000,000 31,649,000,000 Program change due to adjustment (1,400,000) (75,000,000) (277,000,000) Program change due to new legislation Program change due to agency .............................. 8,000,000 352,000,000 .............................. (2,000,000) (7,000,000) FY14 152,900,000 1,855,000,000 31,717,000,000 APPENDIX Forms Filed by individuals and others 673 ................................................... ........................ tkelley on DSK3SPTVN1PROD with NOTICES 926 970 972 982 ................................................... ................................................... ................................................... ................................................... X X X X 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) .................................... ........................ ........................ ........................ X X ........................ X ........................ X X ........................ ........................ ........................ ........................ ........................ ........................ ........................ ........................ 1040 ES–OCR–V ............................. 1040 ES–OTC ................................. ........................ ........................ VerDate Mar<15>2010 17:47 Feb 27, 2014 Jkt 232001 PO 00000 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. Frm 00117 Fmt 4703 Sfmt 4703 E:\FR\FM\28FEN1.SGM 28FEN1 Federal Register / Vol. 79, No. 40 / Friday, February 28, 2014 / Notices 11507 APPENDIX—Continued Filed by individuals and others Forms 1040 1040 1040 1040 1040 1040 1045 1116 1127 1128 1310 2106 2106 2120 2210 2210 2350 2350 EZ ........................................... NR ........................................... NR–EZ .................................... V ............................................. V–OCR–ES ............................. X ............................................. ................................................. ................................................. ................................................. ................................................. ................................................. ................................................. EZ ........................................... ................................................. ................................................. F .............................................. ................................................. SP ........................................... ........................ ........................ ........................ ........................ ........................ ........................ X X X X ........................ ........................ ........................ ........................ X X ........................ ........................ 2439 ................................................. 2441 ................................................. 2555 ................................................. 2555 EZ ........................................... 2848 ................................................. 2848(SP) .......................................... 3115 ................................................. 3468 ................................................. 3520 ................................................. X ........................ ........................ ........................ X ........................ X X X 3800 ................................................. 3903 ................................................. 4029 ................................................. X ........................ ........................ 4070 4070 4136 4137 4255 4361 ................................................. A ............................................. ................................................. ................................................. ................................................. ................................................. ........................ ........................ X ........................ X ........................ 4562 4563 4684 4797 4835 4852 ................................................. ................................................. ................................................. ................................................. ................................................. ................................................. X ........................ X X ........................ X 4868 ................................................. 4868 SP ........................................... ........................ ........................ 4952 4970 4972 5074 X X X ........................ ................................................. ................................................. ................................................. ................................................. 5213 ................................................. tkelley on DSK3SPTVN1PROD with NOTICES 5329 5405 5471 5471 5471 ................................................. ................................................. ................................................. SCH J ..................................... SCH M .................................... X ........................ ........................ X X X 5471 SCH O .................................... 5695 5713 5713 5713 5713 ................................................. ................................................. SCH A ..................................... SCH B ..................................... SCH C .................................... VerDate Mar<15>2010 17:47 Feb 27, 2014 X ........................ X X X X Jkt 232001 PO 00000 Title 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. 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. Frm 00118 Fmt 4703 Sfmt 4703 E:\FR\FM\28FEN1.SGM 28FEN1 11508 Federal Register / Vol. 79, No. 40 / Friday, February 28, 2014 / Notices APPENDIX—Continued Forms Filed by individuals and others 5754 ................................................. 5884 ................................................. 6198 ................................................. 6251 ................................................. 6252 ................................................. 6478 ................................................. 6765 ................................................. 6781 ................................................. 8082 ................................................. 8275 ................................................. 8275 R ............................................. 8283 ................................................. 8332 ................................................. 8379 ................................................. 8396 ................................................. 8453 ................................................. 8453(SP) .......................................... 8582 ................................................. 8582 CR ........................................... 8586 ................................................. 8594 ................................................. 8606 ................................................. 8609–A ............................................. 8611 ................................................. 8615 ................................................. 8621 ................................................. X X X ........................ X X X X X X X X ........................ ........................ ........................ ........................ ........................ X X X X ........................ X X ........................ X 8621–A ............................................. X ................................................. ................................................. ................................................. ................................................. ................................................. ................................................. ................................................. ................................................. ........................ X X X ........................ ........................ ........................ ........................ 8820 8821 8822 8824 8826 8828 8829 8832 8833 8834 8835 8838 ................................................. ................................................. ................................................. ................................................. ................................................. ................................................. ................................................. ................................................. ................................................. ................................................. ................................................. ................................................. X X X X X ........................ ........................ X X X X X 8839 8840 8843 8844 8845 8846 8847 8853 8854 8858 8858 tkelley on DSK3SPTVN1PROD with NOTICES 8689 8693 8697 8801 8812 8814 8815 8818 ................................................. ................................................. ................................................. ................................................. ................................................. ................................................. ................................................. ................................................. ................................................. ................................................. SCH M .................................... ........................ ........................ ........................ X X X X ........................ ........................ X X 8859 ................................................. 8862 ................................................. 8862(SP) .......................................... 8863 ................................................. 8864 ................................................. 8865 ................................................. 8865 SCH K–1 ................................. ........................ ........................ ........................ ........................ X X X VerDate Mar<15>2010 17:47 Feb 27, 2014 Jkt 232001 PO 00000 Title Statement by Person(s) Receiving Gambling Winnings. Work Opportunity Credit. At-Risk Limitations. Alternative Minimum Tax—Individuals. Installment Sale Income. Credit for Alcohol Used as Fuel. Credit for Increasing Research Activities. Gains and Losses From Section 1256 Contracts and Straddles. Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR). Disclosure Statement. Regulation Disclosure Statement. Noncash Charitable Contributions. Release of Claim to Exemption for Child of Divorced or Separated Parents. Injured Spouse Claim and Allocation. Mortgage Interest Credit. U.S. Individual Income Tax Declaration for an IRS e-file Return. Passive Activity Loss Limitations. Passive Activity Credit Limitations. Low-Income Housing Credit. Asset Acquisition Statement. Nondeductible IRAs. Annual Statement for Low-Income Housing Credit. Recapture of Low-Income Housing Credit. Tax for Certain Children Who Have Investment Income of More Than $1,800. Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund. Late Deemed Dividend or Deemed Sale Election by a Passive Foreign Investment Company. Allocation of Individual Income Tax To the Virgin Islands. Low-Income Housing Credit Disposition Bond. Interest Computation Under the Look-Back Method for Completed Long-Term Contracts. Credit for Prior Year Minimum Tax—Individuals, Estates, and Trusts. 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. Frm 00119 Fmt 4703 Sfmt 4703 E:\FR\FM\28FEN1.SGM 28FEN1 Federal Register / Vol. 79, No. 40 / Friday, February 28, 2014 / Notices 11509 APPENDIX—Continued Forms Filed by individuals and others 8865 SCH O .................................... 8865 SCH P ..................................... 8866 ................................................. X X X ................................................. ................................................. ................................................. SP ........................................... X X ........................ ........................ 8879 8879 8880 8881 8882 8885 8886 8888 8889 8891 ................................................. SP ........................................... ................................................. ................................................. ................................................. ................................................. ................................................. ................................................. ................................................. ................................................. ........................ ........................ ........................ X X ........................ X ........................ ........................ ........................ 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 ............................. X ........................ X X ........................ ........................ ........................ ........................ ........................ ........................ ........................ ........................ ........................ ........................ X X X ........................ ........................ ........................ ........................ ........................ ........................ ........................ ........................ SS–4 ................................................ SS–8 ................................................ X X T (Timber) ........................................ W–4 .................................................. W–4 P .............................................. W–4 S .............................................. W –4 SP .......................................... W–4 V .............................................. W–7 .................................................. W–7 A .............................................. W–7 SP ............................................ tkelley on DSK3SPTVN1PROD with NOTICES 8873 8874 8878 8878 X ........................ ........................ ........................ ........................ ........................ ........................ ........................ ........................ VerDate Mar<15>2010 17:47 Feb 27, 2014 Jkt 232001 PO 00000 Title Transfer of Property to a Foreign Partnership. Acquisitions, Dispositions, and Changes of Interests in a Foreign Partnership. Interest Computation Under the Look-Back Method for Property Depreciated Under the Income Forecast Method. Extraterritorial Income Exclusion. New Markets Credit. IRS e-file Signature Authorization for Form 4868 or Form 2350. Autorizacion de firma para presentar por medio del IRS e-file para el Formulario 4868(SP) o el Formulario 2350(SP). IRS e-file Signature Authorization. Autorizacion de firma para presentar la Declaracion por medio del IRS e-file. Credit for Qualified Retirement Savings Contributions. Credit for Small Employer Pension Plan Startup Costs. Credit for Employer-Provided Childcare Facilities and Services. Health Coverage Tax Credit. Reportable Transaction Disclosure Statement. Allocation of Refund (Including Savings Bond Purchases). Health Savings Accounts (HSAs). U.S. Information Return for Beneficiaries of Certain Canadian Registered Retirement Plans. Low Sulfur Diesel Fuel Production Credit. Statement for Individuals Who Begin or End Bona Fide Residence in a U.S. Possession. Qualified Railroad Track Maintenance Credit. Domestic Production Activities Deduction. 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. Frm 00120 Fmt 4703 Sfmt 9990 E:\FR\FM\28FEN1.SGM 28FEN1 11510 Federal Register / Vol. 79, No. 40 / Friday, February 28, 2014 / Notices DEPARTMENT OF THE TREASURY [FR Doc. 2014–04374 Filed 2–27–14; 8:45 am] BILLING CODE 4830–01–P Internal Revenue Service Open Meeting of the Taxpayer Advocacy Panel Toll-Free Phone Line Project Committee DEPARTMENT OF THE TREASURY Internal Revenue Service Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. AGENCY: Open Meeting of the Taxpayer Advocacy Panel Taxpayer Communications Project Committee Internal Revenue Service (IRS) Treasury. AGENCY: ACTION: Notice of meeting. An open meeting of the Taxpayer Advocacy Panel Taxpayer Communications Project Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas, and suggestions on improving customer service at the Internal Revenue Service. SUMMARY: The meeting will be held Thursday, March 27, 2014, through Friday, March 28, 2014. DATES: FOR FURTHER INFORMATION CONTACT: Ellen Smiley or Patti Robb at 1–888– 912–1227 or 414–231–2360. Notice is hereby given pursuant to Section 10(a)(2) of the Federal Advisory Committee Act, 5 U.S.C. App. (1988) that an open meeting of the Taxpayer Advocacy Panel Taxpayer Communications Project Committee will be held Thursday, March 27, 2014, from 8:00 a.m. to 4:30 p.m., and Friday, March 28, 2014, from 8:00 a.m. to 12:00 p.m. Eastern Time. The public is invited to make oral comments or submit written statements for consideration. Notification of intent to participate must be made with Ms. Ellen Smiley or Ms. Patti Robb. For more information please contact Ms. Smiley or Ms. Robb at 1– 888–912–1227 or 414–231–2360, or write TAP Office Stop 1006MIL, 211 West Wisconsin Avenue, Milwaukee, WI 53203–2221, or post comments to the Web site: https://www.improveirs.org. The committee will be discussing various issues related to Taxpayer Communications and public input is welcome. tkelley on DSK3SPTVN1PROD with NOTICES SUPPLEMENTARY INFORMATION: Dated: February 20, 2014. Otis Simpson, Acting Director, Taxpayer Advocacy Panel. [FR Doc. 2014–04355 Filed 2–27–14; 8:45 am] BILLING CODE 4830–01–P VerDate Mar<15>2010 17:47 Feb 27, 2014 An open meeting of the Taxpayer Advocacy Panel Toll-Free Phone Line Project Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas, and suggestions on improving customer service at the Internal Revenue Service. DATES: The meetings will be held Monday, March 17, 2014 through Tuesday, March 18, 2014. FOR FURTHER INFORMATION CONTACT: Linda Rivera at 1–888–912–1227 or (202) 317–3337. SUPPLEMENTARY INFORMATION: Notice is hereby given pursuant to Section 10(a)(2) of the Federal Advisory Committee Act, 5 U.S.C. App. (1988) that an open meeting of the Taxpayer Advocacy Panel Toll-Free Phone Line Project Committee will be held Monday, March 17, 2014, from 1:00 p.m. to 4:30 p.m. and Tuesday, March 18, 2014, from 8:00 a.m. to 4:30 p.m. Eastern Time. Notification of intent to participate must be made with Linda Rivera. For more information please contact: Ms. Rivera at 1–888–912–1227 or (202) 317–3337, or write TAP Office, 1111 Constitution Avenue NW., Room 1509–National Office, Washington, DC 20224, or contact us at the Web site: https:// www.improveirs.org. The committee will be discussing Toll-free issues and public input is welcomed. SUMMARY: Dated: February 20, 2014. Otis Simpson, Acting Director, Taxpayer Advocacy Panel. [FR Doc. 2014–04356 Filed 2–27–14; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY United States Mint Citizens Coinage Advisory Committee Public Meeting Notification of Citizens Coinage Advisory Committee March 10–11, 2014, public meeting. ACTION: Citizens Coinage Advisory Committee (CCAC) public meeting scheduled for March 10–11, 2014. Date: March 10–11, 2014. Time: March 10 1:00 p.m. to 4:45 p.m. March 11 9:30 a.m. to 2:30 p.m. Location: Conference Room A, United States Mint, 801 9th Street NW., Washington, DC 20220. Subject: Review and discussion of candidate designs for the 2015 and 2016 Native American $1 Coin Program, 2015 and 2016 Presidential $1 Coin Program, First Special Service Force Congressional Gold Medal, and 2015 United States Marshals Service 225th Anniversary Commemorative Coin Program. Interested persons should call the CCAC HOTLINE at (202) 354–7502 for the latest update on meeting time and room location. In accordance with 31 U.S.C. 5135, the CCAC: D Advises the Secretary of the Treasury on any theme or design proposals relating to circulating coinage, bullion coinage, Congressional Gold Medals, and national and other medals. D Advises the Secretary of the Treasury with regard to the events, persons, or places to be commemorated by the issuance of commemorative coins in each of the five calendar years succeeding the year in which a commemorative coin designation is made. D Makes recommendations with respect to the mintage level for any commemorative coin recommended. FOR FURTHER INFORMATION CONTACT: William Norton, United States Mint Liaison to the CCAC; 801 9th Street NW., Washington, DC 20220; or call 202–354–7200. Any member of the public interested in submitting matters for the CCAC’s consideration is invited to submit them by fax to the following number: 202– 756–6525. Authority: 31 U.S.C. 5135(b)(8)(C). Dated: February 21, 2014. Richard A. Peterson, Deputy Director, United States Mint. [FR Doc. 2014–04379 Filed 2–27–14; 8:45 am] BILLING CODE 4810–37–P Pursuant to United States Code, Title 31, section 5135(b)(8)(C), the United States Mint announces the SUMMARY: Jkt 232001 PO 00000 Frm 00121 Fmt 4703 Sfmt 9990 E:\FR\FM\28FEN1.SGM 28FEN1

Agencies

[Federal Register Volume 79, Number 40 (Friday, February 28, 2014)]
[Notices]
[Pages 11504-11510]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2014-04374]

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

DEPARTMENT OF THE TREASURY

Internal Revenue Service

Proposed Collection; Comment Request for 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

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 29, 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, 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.

[[Page 11505]]

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, D-1, E,
EIC, F, H, J, R, and SE; Form 1040A; Form 1040EZ; Form 1040NR; Form
1040NR-EZ, Form 1040X; and all attachments to these forms (see the
Appendix to this notice).
Abstract: These forms are used by individuals to report their
income tax liability. The data is used to verify that the items
reported on the forms are correct, and also for general statistical
use.
Current Actions: 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 updated 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 other IRS discretionary changes had a negligible impact on taxpayer
burden.

[[Page 11506]]

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 Form Average cost
returns Total time Record Tax planning completion and All other
keeping submission
--------------------------------------------------------------------------------------------------------------------------------------------------------
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
[FY2014]
--------------------------------------------------------------------------------------------------------------------------------------------------------
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
--------------------------------------------------------------------------------------------------------------------------------------------------------

Appendix
------------------------------------------------------------------------
Filed by
Forms individuals and Title
others
------------------------------------------------------------------------
673............................ ............... Statement for Claiming
Exemption from
Withholding on
Foreign Earned Income
Eligible for the
Exclusions Provided
by Section 911.
926............................ X Return by a U.S.
Transferor of
Property to a Foreign
Corporation.
970............................ X Application To Use
LIFO Inventory
Method.
972............................ X Consent of Shareholder
To Include Specific
Amount in Gross
Income.
982............................ X Reduction of Tax
Attributes Due To
Discharge of
Indebtedness (and
Section 1082 Basis
Adjustment).
1040........................... ............... U.S. Individual Income
Tax Return.
1040 SCH A..................... ............... Itemized Deductions.
1040 SCH B..................... ............... Interest and Ordinary
Dividends.
1040 SCH C..................... X Profit or Loss From
Business.
1040 SCH C-EZ.................. X Net Profit From
Business.
1040 SCH D..................... ............... Capital Gains and
Losses.
1040 SCH 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.

[[Page 11507]]

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.
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.

[[Page 11508]]

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)....................... ............... ......................
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.

[[Page 11509]]

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.
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.
------------------------------------------------------------------------

[[Page 11510]]

[FR Doc. 2014-04374 Filed 2-27-14; 8:45 am]
BILLING CODE 4830-01-P

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