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: http://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: http:// 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.

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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.
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[[Page 11510]]

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