Proposed Collection; Comment Request for Forms 1065, 1065-B, 1066, 1120, 1120-C, 1120-F, 1120-H, 1120-ND, 1120-S, 1120-SF, 1120-FSC, 1120-L, 1120-PC, 1120-REIT, 1120-RIC, 1120-POL, and Related Attachments, 50750-50756 [2018-21846]

Download as PDF 50750 Federal Register / Vol. 83, No. 195 / Tuesday, October 9, 2018 / Notices DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Forms 1065, 1065–B, 1066, 1120, 1120–C, 1120–F, 1120–H, 1120– ND, 1120–S, 1120–SF, 1120–FSC, 1120–L, 1120–PC, 1120–REIT, 1120– RIC, 1120–POL, and Related Attachments Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for comments. AGENCY: The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995 (PRA). The IRS is soliciting comments on forms used by business entity taxpayers: Forms 1065, 1065–B, 1066, 1120, 1120–C, 1120–F, 1120–H, 1120– ND, 1120–S, 1120–SF, 1120–FSC, 1120– L, 1120–PC, 1120–REIT, 1120–RIC, 1120–POL; and related attachments to these forms (see the Appendix to this notice). SUMMARY: Written comments should be received on or before December 10, 2018 to be assured of consideration. ADDRESSES: Direct all written comments to Laurie Brimmer, Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224. FOR FURTHER INFORMATION CONTACT: Requests for additional information or copies of the form and instructions should be directed to Sara Covington, at (202) 317–6038, Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or through the internet, at Sara.L.Covington@irs.gov. SUPPLEMENTARY INFORMATION: Today, over 90 percent of all business entity tax returns are prepared using software or with preparer assistance. In this environment, in which many taxpayers’ activities are no longer as directly associated with particular forms, estimating burden on a form-by-form basis is not an appropriate measurement of taxpayer burden. There are 274 forms used by business taxpayers. These include Forms 1065, 1065–B, 1066, 1120, 1120–C, 1120–F, 1120–H, 1120–ND, 1120–S, 1120–SF, 1120–FSC, 1120–L, 1120–PC, 1120– REIT, 1120–RIC, 1120–POL, and related schedules, that business entity amozie on DSK3GDR082PROD with NOTICES1 DATES: VerDate Sep<11>2014 19:13 Oct 05, 2018 Jkt 247001 taxpayers attach to their tax returns (see the Appendix to this notice). For most of these forms, IRS has in the past obtained separate OMB approvals under unique OMB Control Numbers and separate burden estimates. Tax Compliance Burden Tax compliance burden is defined as the time and money taxpayers spend to comply with their tax filing responsibilities. Time-related activities include recordkeeping, tax planning, gathering tax materials, learning about the law and what you need to do, and completing and submitting the return. Out-of-pocket costs include expenses such as purchasing tax software, paying a third-party preparer, and printing and postage. Tax compliance burden does not include a taxpayer’s tax liability, economic inefficiencies caused by suboptimal choices related to tax deductions or credits, or psychological costs. The TCBM estimates the aggregate burden imposed on business taxpayers, based upon their tax-related characteristics and activities. IRS therefore will seek OMB approval of all 274 business-related tax forms as a single ‘‘collection of information.’’ The aggregate burden of these tax forms will be accounted for under OMB Control Number 1545–0123, which is currently assigned to Form 1120 and its related schedules. OMB Control Number 1545– 0123 will be displayed on all business tax forms and other information collections. As a result, burden estimates for business taxpayers will be displayed differently in PRA Notices on tax forms and other information collections, and in Federal Register notices. This way of displaying burden is presented below under the heading ‘‘Proposed PRA Submission to OMB.’’ Because some of the forms used by business taxpayers are also used by taxexempt organizations, trusts and estates and other kinds of taxpayers, there will be a transition period during which IRS will report different burden estimates for individual taxpayers (OMB Control Number 1545–0074), tax-exempt organization taxpayers (OMB Control Number 1545–0047), business taxpayers (OMB Control Number 1545–0123), and another OMB Control Number for other taxpayers using the same forms. For those forms covered under OMB Control Numbers 1545–0074, 1545–0047 and/or 1545–0123 used by other taxpayers, IRS will display the OMB Control Number related to the other filers on the form and provide the burden estimate for those taxpayers in the form instructions. The form instructions will refer readers to the burden estimates for individual, PO 00000 Frm 00120 Fmt 4703 Sfmt 4703 tax-exempt organization and/or business taxpayers, as applicable. The burden estimates for business taxpayers will be reported and accounted for as described in this notice. The burden estimates for individual taxpayers will continue to be reported and accounted for under OMB Control Number 1545–0074 using a method similar to the method described in this notice. The burden estimates for other users of these forms will be determined under prior methodology based on form length and complexity. Proposed PRA Submission to OMB Title: U.S. Business Income Tax Return. OMB Number: 1545–0123. Form Numbers: Forms 1065, 1065–B, 1066, 1120, 1120–C, 1120–F, 1120–H, 1120–ND, 1120–S, 1120–SF, 1120–FSC, 1120–L, 1120–PC, 1120–REIT, 1120– RIC, 1120–POL and all attachments to these forms (see the Appendix to this notice). Abstract: These forms are used by businesses to report their income tax liability. The data is used to verify that the items reported on the forms are correct, and also for general statistics 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 technical changes account for much of the change between FY18 and FY19. The changes are from an adjustment to the baseline FY18 population forecasts and the growth in filings between FY18 and FY19. Taken together, these adjustments lead to a 42,000,000 hour increase in aggregate time and a $794,000,000 increase in out-of-pocket costs. Statutory Changes—The primary statutory changes are associated with the elimination of certain tax provisions and the introduction of several international provisions that were included in the 2017 Tax Cuts and Jobs Act (TCJA), which first came into effect in 2018. TCJA eliminated the corporate alternative minimum tax, the domestic production activities deduction, and a number of general business credits. The elimination of these provisions is estimated to reduce aggregate time by 100,000 hours and reduce aggregate outof-pocket costs by $4,000,000. TCJA also introduced a number of international provisions, such as the inclusion of Global Intangible Low-Taxed Income (GILTI) as taxable income, the ForeignDerived Intangible Income deduction (FDII), and the Base Erosion and Anti- E:\FR\FM\09OCN1.SGM 09OCN1 Federal Register / Vol. 83, No. 195 / Tuesday, October 9, 2018 / Notices Abuse Tax (BEAT). Information on the administration of these provisions is limited as of the date this estimate was calculated, so an extensive evaluation of their direct costs cannot be provided at this time. However, current model based estimates using the level of foreign activity reported on prior tax returns implies an increase in aggregate time burden of 900,000 hours and an increase in out-of-pocket costs of $49,000,000. Note: To avoid double-counting, burden estimates for TCJA provisions that are reported under separate OMB control numbers as Regulation Impact Analyses are not included in this collection. IRS Discretionary Changes—All IRS discretionary changes had an insignificant impact on taxpayer burden. Total—Taken together, the changes discussed above result in a net increase in total time burden of 43,000,000 hours and a net increase in total money burden of $839,000,000. The increase in total monetized burden is $2,560,000,000. Type of Review: Revision of currently approved collections. Affected Public: Corporation and Pass-Through Entities. Estimated Number of Respondents: 11,300,000. 50751 Total Estimated Time: 3.157 billion hours (3,157,000,000 hours). Estimated Time per Respondent: 279.38 hours. Total Estimated Out-of-Pocket Costs: $58.148 billion ($58,148,000,000). Estimated Out-of-Pocket Cost per FY2018. Respondent: $5,146. Note: Amounts below are for FY2018 and FY2019. Reported time and cost burdens are national averages and do not necessarily reflect a ‘‘typical’’ case. Most taxpayers experience lower than average burden, with taxpayer burden varying considerably by taxpayer type. Detail may not add due to rounding. FISCAL YEAR 2018 ICB ESTIMATES FOR FORM 1120 AND 1065 SERIES WITH CHANGES TO FISCAL YEAR 2019 2018 and 2019 FY19 Number of Taxpayers ............................ Burden in Hours ..................................... Burden in Dollars ................................... Monetized Total Burden ......................... 11,300,000 3,157,000,000 58,148,000,000 180,493,000,000 For Reference: Fiscal Year 2017 (Previously Approved by OMB) to 2018 Changes The change in estimated aggregate compliance burden between fiscal year Program change due to adjustment 200,000 42,000,000 794,000,000 2,432,000,000 Program change due to new legislation Program change due to agency .............................. 800,000 45,000,000 128,000,000 .............................. .............................. .............................. .............................. 2017 and 2018 can be explained by technical adjustments since no significant statutory or discretionary agency (IRS) changes occurred. The technical changes are from an adjustment to the baseline FY17 FY18 11,100,000 3,114,000,000 57,309,000,000 177,933,000,000 population forecasts and the growth in certain filings between FY18 and FY19. These adjustments lead to a 74,000,000 hour increase in aggregate time and a $3,669,000,000 increase in out-of-pocket costs. FISCAL YEAR 2017 ICB ESTIMATES FOR FORM 1120 AND 1065 SERIES WITH CHANGES TO FISCAL YEAR 2018 2017 and 2018 FY18 Number of Taxpayers ............................ Burden in Hours ..................................... Burden in Dollars ................................... Monetized Total Burden ......................... 11,100,000 3,114,000,000 57,309,000,000 177,933,000,000 Program change due to adjustment 100,000 74,000,000 3,669,000,000 10,283,000,000 Program change due to new legislation Program change due to agency .............................. .............................. .............................. .............................. .............................. .............................. .............................. .............................. Detail may not add due to rounding. Source RAAS:KDA:TBL 10/1/18. Approved: October 3, 2018. Laurie Brimmer, Senior Tax Analyst. APPENDIX amozie on DSK3GDR082PROD with NOTICES1 Product Form Form Form Form Form Form Form Form Form Form Title 1000 ....................................... 1042 ....................................... 1065 ....................................... 1065–B .................................. 1065 B SCH K–1 ................... 1065 (SCH B–1) .................... 1065 (SCH B–2) .................... 1065 (SCH C) ........................ 1065 (SCH D) ........................ 1065 (SCH D–1) .................... VerDate Sep<11>2014 19:13 Oct 05, 2018 Ownership Certificate. Annual Withholding Tax Return for U.S. Source Income of Foreign Persons. U.S. Return of Partnership Income. U.S. Return of Income for Electing Large Partnerships. Partner’s Share of Income (Loss) From an Electing Large Partnership. Information for Partners Owning 50% or More of the Partnership. Election Out of the Centralized Partnership Audit Regime. Additional Information for Schedule M–3 Filers. Capital Gains and Losses. Continuation Sheet for Schedule D (Forms 1065, 1065–B, and 8865). Jkt 247001 PO 00000 Frm 00121 Fmt 4703 Sfmt 4703 E:\FR\FM\09OCN1.SGM 09OCN1 Previously approved FY17 11,000,000 3,040,000,000 53,640,000,000 167,650,000,000 50752 Federal Register / Vol. 83, No. 195 / Tuesday, October 9, 2018 / Notices APPENDIX—Continued Product Title Form Form Form Form Form Form Form Form Form Form 1065 (SCH K–1) .................... 1065 (SCH M–3) ................... 1065X .................................... 1066 ....................................... 1066 (SCH A) ........................ 1066 (SCH Q) ....................... 1099 LS ................................. 1118 ....................................... 1118 (SCH I) ......................... 1118 (SCH J) ........................ Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form 1118 (SCH K) ........................ 1120 ....................................... 1120 (SCH B) ........................ 1120 (SCH D) ........................ 1120 (SCH G) ....................... 1120 (SCH H) ........................ 1120 (SCH M–3) ................... 1120 (SCH N) ........................ 1120 (SCH O) ....................... 1120 (SCH PH) ..................... 1120 (SCH UTP) ................... 1120–C .................................. 1120F .................................... 1120–F (SCH H) ................... 1120–F (SCH I) ..................... 1120–F (SCH M1 & M2) ....... 1120–F (SCH M–3) ............... 1120–F (SCH P) .................... 1120–F(SCH S) ..................... 1120–F (SCH V) .................... 1120–FSC ............................. 1120FSC (SCH P) ................. 1120H .................................... 1120–IC–DISC ...................... 1120–IC–DISC (SCH K) ........ 1120–IC–DISC (SCH P) ........ 1120–IC–DISC (SCH Q) ....... 1120–L ................................... 1120–L (SCH M–3) ............... amozie on DSK3GDR082PROD with NOTICES1 Form 1120–ND ............................... Form 1120–PC ................................ Form 1120–PC (SCH M–3) ............ Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form 1120–POL ............................. 1120–REIT ............................ 1120–RIC .............................. 1120 S ................................... 1120S (SCH B–1) ................. 1120S (SCH D) ..................... 1120S (SCH K–1) ................. 1120S (SCH M–3) ................. 1120–SF ................................ 1120–W ................................. 1120–X .................................. 1122 ....................................... 1125–A .................................. 1125–E .................................. 1127 ....................................... 1128 ....................................... 1138 ....................................... 1139 ....................................... 2220 ....................................... 2438 ....................................... 2439 ....................................... 2553 ....................................... 2848 ....................................... 3115 ....................................... 3468 ....................................... 3520 ....................................... VerDate Sep<11>2014 19:13 Oct 05, 2018 Partner’s Share of Income, Deductions, Credits, etc. Net Income (Loss) Reconciliation for Certain Partnerships. Amended Return or Administrative Adjustment Request (AAR). U.S. Real Estate Mortgage Investment Conduit (REMIC) Income Tax Return. Additional REMIC (Real Estate Mortgage Investment Conduits) Taxes. Quarterly Notice to Residual Interest Holder of REMIC Taxable Income or Net Loss Allocation. Reportable Life Insurance Sale. Foreign Tax Credit-Corporations. Reduction of Foreign Oil and Gas Taxes. Adjustments to Separate Limitation Income (Loss) Categories for Determining Numerators of Limitation Fractions, Year-End Recharacterization Balances, and Overall Foreign and Domestic Loss Account Balances. Foreign Tax Carryover Reconciliation Schedule. U.S. Corporation Income Tax Return. Additional Information for Schedule M–3 Filers. Capital Gains and Losses. Information on Certain Persons Owning the Corporation’s Voting Stock. Section 280H Limitations for a Personal Service Corporation (PSC). Net Income (Loss) Reconciliation for Corporations With Total Assets of $10 Million of More. Foreign Operations of U.S. Corporations. Consent Plan and Apportionment Schedule for a Controlled Group. U.S. Personal Holding Company (PHC) Tax. Uncertain Tax Position Statement. U.S. Income Tax Return for Cooperative Associations. U.S. Income Tax Return of a Foreign Corporation. Deductions Allocated to Effectively Connected Income Under Regulations Section 1.861–8. Interest Expense Allocation Under Regulations Section 1.882–5. Reconciliation of Income (Loss) and Analysis of Unappropriated Retained Earnings per Books. Net Income (Loss) Reconciliation for Foreign Corporations With Reportable Assets of $10 Million or More. List of Foreign Partner Interests in Partnerships. Exclusion of Income From the International Operation of Ships or Aircraft Under Section 883. List of Vessels or Aircraft, Operators, and Owners. U.S. Income Tax Return of a Foreign Sales Corporation. Transfer Price or Commission. U.S. Income Tax Return for Homeowners Associations. Interest Charge Domestic International Sales Corporation Return. Shareholder’s Statement of IC–DISC Distributions. Intercompany Transfer Price or Commission. Borrower’s Certificate of Compliance With the Rules for Producer’s Loans. U.S. Life Insurance Company Income Tax Return. Net Income (Loss) Reconciliation for U.S. Life Insurance Companies With Total Assets of $10 Million or More. Return for Nuclear Decommissioning Funds and Certain Related Persons. U.S. Property and Casualty Insurance Company Income Tax Return. Net Income (Loss) Reconciliation for U.S. Property and Casualty Insurance Companies With Total Assets of $10 Million or More. U.S. Income Tax Return for Certain Political Organizations. U.S. Income Tax Return for Real Estate Investment Trusts. U.S. Income Tax Return for Regulated Investment Companies. U.S. Income Tax Return for an S Corporation. Information on Certain Shareholders of an S Corporation. Capital Gains and Losses and Built-In Gains. Shareholder’s Share of Income, Deductions, Credits, etc. Net Income (Loss) Reconciliation for S Corporations With Total Assets of $10 Million or More. U.S. Income Tax Return for Settlement Funds (Under Section 468B). Estimated Tax for Corporations. Amended U.S. Corporation Income Tax Return. Authorization and Consent of Subsidiary Corporation to be Included in a Consolidated Income Tax Return. Cost of Goods Sold. Compensation of Officers. Application for Extension of Time for Payment of Tax. Application to Adopt, Change, or Retain a Tax Year. Extension of Time For Payment of Taxes By a Corporation Expecting a Net Operating Loss Carryback. Corporation Application for Tentative Refund. Underpayment of Estimated Tax By Corporations. Undistributed Capital Gains Tax Return. Notice to Shareholder of Undistributed Long-Term Capital Gains. Election by a Small Business Corporation. Power of Attorney and Declaration of Representative. Application for Change in Accounting Method. Investment Credit. Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts. Jkt 247001 PO 00000 Frm 00122 Fmt 4703 Sfmt 4703 E:\FR\FM\09OCN1.SGM 09OCN1 Federal Register / Vol. 83, No. 195 / Tuesday, October 9, 2018 / Notices 50753 APPENDIX—Continued amozie on DSK3GDR082PROD with NOTICES1 Product Title Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form 3520 A ................................... 3800 ....................................... 4136 ....................................... 4255 ....................................... 4466 ....................................... 4562 ....................................... 461 ......................................... 4626 ....................................... 4684 ....................................... 4797 ....................................... 4810 ....................................... 4876A .................................... 5452 ....................................... 5471 ....................................... 5471 (SCH E) ........................ 5471 (SCH H) ........................ 5471 (SCH I–1) ..................... 5471 (SCH J) ........................ 5471 (SCH M) ....................... 5471 (SCH O) ....................... 5471 (SCH P) ........................ 5472 ....................................... Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form 56 ........................................... 56F ........................................ 5712 ....................................... 5712 A ................................... 5713 ....................................... 5713 (SCH A) ........................ 5713 (SCH B) ........................ 5713 (SCH C) ........................ 5735 ....................................... 5735 (SCH P) ........................ 5884 ....................................... 5884–B .................................. 6198 ....................................... 6478 ....................................... 6627 ....................................... 6765 ....................................... 6781 ....................................... 7004 ....................................... Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form 8023 ....................................... 8050 ....................................... 8082 ....................................... 8275 ....................................... 8275R .................................... 8279 ....................................... 8281 ....................................... 8283 ....................................... 8288 ....................................... 8288 A ................................... 8288 B ................................... 8300 ....................................... 8300 (SP) .............................. 8302 ....................................... 8308 ....................................... 8329 ....................................... 8404 ....................................... 8453–B .................................. 8453–C .................................. 8453–I .................................... 8453–P .................................. 8453–PE ................................ 8453–S .................................. 8453–X .................................. 851 ......................................... 8586 ....................................... 8594 ....................................... 8609 ....................................... 8609–A .................................. 8610 ....................................... VerDate Sep<11>2014 19:13 Oct 05, 2018 Annual Return of Foreign Trust With a U.S. Owner. General Business Credit. Credit for Federal Tax Paid on Fuels. Recapture of Investment Credit. Corporation Application for Quick Refund of Overpayment of Estimated Tax. Depreciation and Amortization (Including Information on Listed Property). Limitations on Business Losses. Alternative Minimum Tax—Corporations. Casualties and Thefts. Sales of Business Property. Request for Prompt Assessment Under Internal Revenue Code Section 6501(d). Election to Be Treated as an Interest Charge DISC. Corporate Report of Nondividend Distributions. Information Return of U.S. Persons With Respect To Certain Foreign Corporations. Income, War Profits, and Excess Profits Taxes Paid or Accrued. Current Earnings and Profits. Information for Global Intangible Low-Taxed Income. 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. Transfer of Property to a Foreign Corporation. Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business. Notice Concerning Fiduciary Relationship. Notice Concerning Fiduciary Relationship of Financial Institution. Election To Be Treated as a Possessions Corporation Under Section 936. Election and Verification of the Cost Sharing or Profit Split Method Under Section 936(h)(5). International Boycott Report. International Boycott Factor (Section 999(c)(1)). Specifically Attributable Taxes and Income (Section 999(c)(2)). Tax Effect of the International Boycott Provisions. American Samoa Economic Development Credit. Allocation of Income and Expenses Under Section 936(h)(5). Work Opportunity Credit. New Hire Retention Credit. At-Risk Limitations. Alcohol and Cellulosic Biofuel Fuels Credit. Environmental Taxes. Credit for Increasing Research Activities. Gains and Losses From Section 1256 Contracts and Straddles. Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns. Elections Under Section 338 for Corporations Making Qualified Stock Purchases. Direct Deposit Corporate Tax Refund. Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR). Disclosure Statement. Regulation Disclosure Statement. Election to be treated as a FSC or as a small FSC. Information Return for Publicly Offered Original Issue Discount Instruments. Noncash Charitable Contributions. U.S. Withholding Tax Return for Dispositions by Foreign Persons of U.S. Real Property Interests. Statement of Withholding on Dispositions by Foreign Persons of U.S. Real Property Interests. Application for Withholding Certificate for Dispositions by Foreign Persons of U.S. Real Property Interests. Report of Cash Payments Over $10,000 Received In a Trade or Business. Informe de Pagos en Efectivo en Exceso de $10,000 Recibidos en una Ocupacion o Negocio. Electronic Deposit of Tax Refund of $1 Million or More. Report of a Sale or Exchange of Certain Partnership Interests. Lender’s Information Return for Mortgage Credit Certificates (MCCs). Interest Charge on DISC-Related Deferred Tax Liability. U.S. Electing Large Partnership Declaration for an IRS e-file Return. U.S. Corporation Income Tax Declaration for an IRS e-file Return. Foreign Corporation Income Tax Declaration for an IRS e-file Return. U.S. Partnership Declaration and Signature for Electronic Filing. U.S. Partnership Declaration for an IRS e-file Return. U.S. S Corporation Income Tax Declaration for an IRS e-file Return. Political Organization Declaration for Electronic Filing of Notice of Section 527 Status. Affiliations Schedule. Low-Income Housing Credit. Asset Acquisition Statement Under Section 1060. Low-Income Housing Credit Allocation and Certification. Annual Statement for Low-Income Housing Credit. Annual Low-Income Housing Credit Agencies Report. Jkt 247001 PO 00000 Frm 00123 Fmt 4703 Sfmt 4703 E:\FR\FM\09OCN1.SGM 09OCN1 50754 Federal Register / Vol. 83, No. 195 / Tuesday, October 9, 2018 / Notices APPENDIX—Continued Product Title Form Form Form Form 8610 (SCH A) ........................ 8611 ....................................... 8621 ....................................... 8621–A .................................. Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form 8655 ....................................... 8693 ....................................... 8697 ....................................... 8703 ....................................... 8716 ....................................... 8752 ....................................... 8804 ....................................... 8804 (SCH A) ........................ 8804–W ................................. 8805 ....................................... 8806 ....................................... 8810 ....................................... 8813 ....................................... 8816 ....................................... 8819 ....................................... 8820 ....................................... 8822B .................................... 8824 ....................................... 8825 ....................................... 8826 ....................................... 8827 ....................................... 8832 ....................................... 8833 ....................................... 8835 ....................................... 8838 ....................................... 8838–P .................................. 8842 ....................................... 8844 ....................................... 8845 ....................................... 8846 ....................................... 8850 ....................................... 8858 ....................................... amozie on DSK3GDR082PROD with NOTICES1 Form 8858 (SCH M) ....................... Form Form Form Form Form Form Form Form 8864 8865 8865 8865 8865 8865 8865 8866 ....................................... ....................................... (SCH H) ........................ (SCH G) ....................... (SCH K–1) .................... (SCH O) ....................... (SCH P) ........................ ....................................... Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form 8869 ....................................... 8871 ....................................... 8872 ....................................... 8873 ....................................... 8874 ....................................... 8875 ....................................... 8878–A .................................. 8879–B .................................. 8879–C .................................. 8879–I .................................... 8879–PE ................................ 8879–S .................................. 8881 ....................................... 8882 ....................................... 8883 ....................................... 8884 ....................................... 8886 ....................................... 8886–T .................................. 8893 ....................................... 8894 ....................................... 8896 ....................................... 8900 ....................................... 8902 ....................................... VerDate Sep<11>2014 19:13 Oct 05, 2018 Carryover Allocation of Low-Income Housing Credit. Recapture of Low-Income Housing Credit. Return By Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund. Return by a Shareholder Making Certain Late Elections to End Treatment as a Passive Foreign Investment Company. Reporting Agent Authorization. Low-Income Housing Credit Disposition Bond. Interest Computation Under the Look-Back Method for Completed Long-Term Contracts. Annual Certification of a Residential Rental Project. Election To Have a Tax Year Other Than a Required Tax Year. Required Payment or Refund Under Section 7519. Annual Return for Partnership Withholding Tax (Section 1446). Penalty for Underpayment of Estimated Section 1446 Tax for Partnerships. Installment Payments of Section 1446 Tax for Partnerships. Foreign Partner’s Information Statement of Section 1446 Withholding tax. Information Return for Acquisition of Control or Substantial Change in Capital Structure. Corporate Passive Activity Loss and Credit Limitations. Partnership Withholding Tax Payment Voucher (Section 1446). Special Loss Discount Account and Special Estimated Tax Payments for Insurance Companies. Dollar Election Under Section 985. Orphan Drug Credit. Change of Address—Business. Like-Kind Exchanges. Rental Real Estate Income and Expenses of a Partnership or an S Corporation. Disabled Access Credit. Credit for Prior Year Minimum Tax-Corporations. Entity Classification Election. Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b). Renewable Electricity, Refined Coal, and Indian Coal Production Credit. Consent to Extend the Time To Assess Tax Under Section 367-Gain Recognition Agreement. Consent To Extend the Time To Assess Tax Pursuant to the Gain Deferral Method (Section 721(c)). Election to Use Different Annualization Periods for Corporate Estimated Tax. Empowerment Zone and Renewal Community Employment Credit. Indian Employment Credit. Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips. Pre-Screening Notice and Certification Request for the Work Opportunity Credit. Information Return of U.S. Persons With Respect to Foreign Disregarded Entities (FDEs) and Foreign Branches (FBs). Transactions Between Foreign Disregarded Entity of a Foreign Tax Owner and the Filer or Other Related Entities. Biodiesel and Renewable Diesel Fuels Credit. Return of U.S. Persons With Respect to Certain Foreign Partnerships. Acceleration to Gain Deferral Method Under Section 721(c). Statement of Application for the Gain Deferral Method Under Section. Partner’s Share of Income, Credits, Deductions, etc. Transfer of Property to a Foreign Partnership. Acquisitions, Dispositions, and Changes of Interests in a Foreign Partnership. Interest Computation Under the Look-Back Method for Property Depreciated Under the Income Forecast Method. Qualified Subchapter S Subsidiary Election. Political Organization Notice of Section 527 Status. Political Organization Report of Contributions and Expenditures. Extraterritorial Income Exclusion. New Markets Credit. Taxable REIT Subsidiary Election. IRS e-file Electronic Funds Withdrawal Authorization for Form 7004. IRS e-file Signature Authorization for Form 1065–B. IRS e-file Signature Authorization for Form 1120. IRS e-file Signature Authorization for Form 1120–F. IRS e-file Signature Authorization for Form 1065. IRS e-file Signature Authorization for Form 1120S. Credit for Small Employer Pension Plan Startup Costs. Credit for Employer-Provided Childcare Facilities and Services. Asset Allocation Statement Under Section 338. New York Liberty Zone Business Employee Credit. Reportable Transaction Disclosure Statement. Disclosure by Tax-Exempt Entity Regarding Prohibited Tax Shelter Transaction. Election of Partnership Level Tax Treatment. Request to Revoke Partnership Level Tax Treatment Election. Low Sulfur Diesel Fuel Production Credit. Qualified Railroad Track Maintenance Credit. Alternative Tax on Qualified Shipping Activities. Jkt 247001 PO 00000 Frm 00124 Fmt 4703 Sfmt 4703 E:\FR\FM\09OCN1.SGM 09OCN1 Federal Register / Vol. 83, No. 195 / Tuesday, October 9, 2018 / Notices 50755 APPENDIX—Continued Product Title Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form 8903 ....................................... 8906 ....................................... 8907 ....................................... 8908 ....................................... 8909 ....................................... 8910 ....................................... 8911 ....................................... 8912 ....................................... 8916 ....................................... 8916–A .................................. 8918 ....................................... 8923 ....................................... 8925 ....................................... 8926 ....................................... 8927 ....................................... 8930 ....................................... 8931 ....................................... 8932 ....................................... 8933 ....................................... 8936 ....................................... 8937 ....................................... 8938 ....................................... 8941 ....................................... 8942 ....................................... Form Form Form Form Form Form Form Form 8947 ....................................... 8949 ....................................... 8966 ....................................... 8966–C .................................. 8990 ....................................... 8991 ....................................... 8992 ....................................... 8993 ....................................... Form Form Form Form 8994 ....................................... 8996 ....................................... 926 ......................................... 965 ......................................... amozie on DSK3GDR082PROD with NOTICES1 Form 965 B ..................................... Form Form Form Form Form Form Form Form Form Form Form Form Form 965 965 965 965 965 965 965 965 966 970 972 973 976 (SCH–A) ......................... (SCH–B) ......................... (SCH–C) ......................... (SCH–D) ......................... (SCH–E) ......................... (SCH–F) ......................... (SCH–G) ......................... (SCH–H) ......................... ......................................... ......................................... ......................................... ......................................... ......................................... Form Form Form Form Form Form Form 982 ......................................... SS–4 ...................................... SS–4PR ................................. T (TIMBER) ........................... W–8BEN ................................ W–8BEN(E) ........................... W–8ECI ................................. Form W–8IMY ................................. VerDate Sep<11>2014 19:13 Oct 05, 2018 Domestic Production Activities Deduction. Distilled Spirits Credit. Nonconventional Source Fuel Credit. Energy Efficient Home Credit. Energy Efficient Appliance Credit. Alternative Motor Vehicle Credit. Alternative Fuel Vehicle Refueling Property Credit. Credit to Holders of Tax Credit Bonds. Reconciliation of Schedule M–3 Taxable Income with Tax Return Taxable Income for Mixed Groups. Supplemental Attachment to Schedule M–3. Material Advisor Disclosure Statement. Mining Rescue Team Training Credit. Report of Employer-Owned Life Insurance Contracts. Disqualified Corporate Interest Expense Disallowed Under Section 163(j) and Related Information. Determination Under Section 860(e)(4) by a Qualified Investment Entity. Qualified Disaster Recovery Assistance Retirement Plan Distributions and Repayments. Agricultural Chemicals Security Credit. Credit for Employer Differential Wage Payments. Carbon Dioxide Sequestration Credit. Qualified Plug-In Electric Drive Motor Vehicle Credit. Report of Organizational Actions Affecting Basis. Statement of Foreign Financial Assets. Credit for Small Employer Health Insurance Premiums. Application for Certification of Qualified Investments Eligible for Credits and Grants Under the Qualifying Therapeutic Discovery Project. Report of Branded Prescription Drug Information. Sales and Other Dispositions of Capital Assets. FATCA Report. Cover Sheet for Form 8966 Paper Submissions. Limitation on Business Interest Expense IRC 163(j). Tax on Base Erosion Payments of Taxpayers with Substantial Gross Receipts. U.S Shareholder Calculation of Global Intangible Low-Taxed Income (GILTI). Section 250 Deduction for Foreign-Derived Intangible Income (FDII) and Global Intangible Low-Taxed Income (GILTI). Employer Credit for Paid Family and Medical Leave. Qualified Opportunity Fund. Return by a U.S. Transferor of Property to a Foreign Corporation. Corporate and Real Estate Investment Trust (REIT) Report of Net 965 Tax Liability and REIT Report of Net 965 Inclusion. Corporate and Real Estate Investment Trust (REIT) Report of Net 965 Tax Liability and REIT Report of Net 965 Inclusion. U.S. Shareholder’s Section 965(a) Inclusion Amount. Deferred Foreign Income Corporation’s Earnings and Profits. U.S. Shareholder’s Aggregate Foreign Earnings and Profits Deficit. U.S. Shareholder’s Aggregate Foreign Cash Position. U.S. Shareholder’s Aggregate Foreign Cash Position Detail. Foreign Taxes Deemed Paid by Domestic Corporation. Foreign Taxes Deemed Paid by Domestic Corporation (U.S. shareholder’s tax year ending in 2017). Disallowance of Foreign Tax Credit and Amounts Reported on Forms 1116 and 1118. Corporate Dissolution or Liquidation. Application to Use LIFO Inventory Method. Consent of Shareholder to Include Specific Amount in Gross Income. Corporation Claim for Deduction for Consent Dividends. Claim for Deficiency Dividends Deductions by a Personal Holding Company, Regulated Investment Company, or Real Estate Investment Trust. Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment). Application for Employer Identification Number. Solicitud de Nu´mero de Identificacio´n Patronal (EIN). Forest Activities Schedule. Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding. Certificate of Entities Status of Beneficial Owner for United States Tax Withholding (Entities). Certificate of Foreign Person’s Claim That Income is Effectively Connected With the Conduct of a Trade or Business in the United States. Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S. Branches for United States Tax Withholding. Jkt 247001 PO 00000 Frm 00125 Fmt 4703 Sfmt 9990 E:\FR\FM\09OCN1.SGM 09OCN1 50756 Federal Register / Vol. 83, No. 195 / Tuesday, October 9, 2018 / Notices [FR Doc. 2018–21846 Filed 10–5–18; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request on Information Collection for Treasury Decision 9142 (Final) 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/or continuing information collections, as required by the Paperwork Reduction Act of 1995. Currently, the IRS is soliciting comments concerning Treasury Decision 9142 (Final), Deemed IRAs In Qualified Retirement Plans. DATES: Written comments should be received on or before December 10, 2018 to be assured of consideration. ADDRESSES: Direct all written comments to Laurie Brimmer, Internal Revenue Service, Room 6529, 1111 Constitution Avenue NW, Washington, DC 20224. Please send separate comments for each specific information collection listed below. You must reference the information collection’s title, form number, reporting or record-keeping requirement number, and OMB number (if any) in your comment. FOR FURTHER INFORMATION CONTACT: Requests for additional information or amozie on DSK3GDR082PROD with NOTICES1 SUMMARY: VerDate Sep<11>2014 19:13 Oct 05, 2018 Jkt 247001 copies of the collection tools should be directed to Alissa Berry, at (901) 707– 4988, at Internal Revenue Service, Room 6529, 1111 Constitution Avenue NW, Washington, DC 20224, or through the internet at Alissa.A.Berry@irs.gov. SUPPLEMENTARY INFORMATION: Currently, the IRS is seeking comments concerning the following information collection tools, reporting, and record-keeping requirements: Title: Deemed IRAs In Qualified Retirement Plans (REG–157302–02). OMB Number: 1545–1841. Treasury Decision Number: 9142. Abstract: Section 408(q), added to the Internal Revenue Code by section 602 of the Economic Growth and Tax Relief Reconciliation Act of 2001, provides that separate accounts and annuities may be added to qualified employer plans and deemed to be individual retirement accounts and individual retirement annuities if certain requirements are met. Section 1.408(q)– 1(f)(2) provides that these deemed IRAs must be held in a trust or annuity contract separate from the trust or annuity contract of the qualified employer plan. This collection of information is required to ensure that the separate requirements of qualified employer plans and IRAs are met. Current Actions: There are no changes to the collection at this time. Type of Review: Extension without change of currently approved collection. Affected Public: Business or other forprofit organizations. Estimated Number of Respondents: 800. Estimated Time per Respondent: 50 hours. Estimated Total Annual Burden Hours: 40,000. PO 00000 Frm 00126 Fmt 4703 Sfmt 9990 The following paragraph applies to all of the collections of information covered by this notice: An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless the collection of information displays a valid OMB control number. Books or records relating to a collection of information must be retained as long as their contents may become material in the administration of any internal revenue law. Generally, tax returns and tax return information are confidential, as required by 26 U.S.C. 6103. Request for Comments: Comments submitted in response to this notice will be summarized and/or included in the request for OMB approval. All comments will become a matter of public record. Comments are invited on: (a) Whether the collection of information is necessary for the proper performance of the functions of the agency, including whether the information shall have practical utility; (b) the accuracy of the agency’s estimate of the burden of the collection of information; (c) ways to enhance the quality, utility, and clarity of the information to be collected; (d) ways to minimize the burden of the collection of information on respondents, including through the use of automated collection techniques or other forms of information technology; and (e) estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information. Approved: October 2, 2018. Laurie Brimmer, Senior Tax Analyst. [FR Doc. 2018–21769 Filed 10–5–18; 8:45 am] BILLING CODE 4830–01–P E:\FR\FM\09OCN1.SGM 09OCN1

Agencies

[Federal Register Volume 83, Number 195 (Tuesday, October 9, 2018)]
[Notices]
[Pages 50750-50756]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2018-21846]



[[Page 50750]]

=======================================================================
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DEPARTMENT OF THE TREASURY

Internal Revenue Service


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

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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

SUMMARY: The Internal Revenue Service, as part of its continuing effort 
to reduce paperwork and respondent burden, invites the general public 
and other Federal agencies to take this opportunity to comment on 
proposed and/or continuing information collections, as required by the 
Paperwork Reduction Act of 1995 (PRA). The IRS is soliciting comments 
on forms used by business entity taxpayers: Forms 1065, 1065-B, 1066, 
1120, 1120-C, 1120-F, 1120-H, 1120-ND, 1120-S, 1120-SF, 1120-FSC, 1120-
L, 1120-PC, 1120-REIT, 1120-RIC, 1120-POL; and related attachments to 
these forms (see the Appendix to this notice).

DATES: Written comments should be received on or before December 10, 
2018 to be assured of consideration.

ADDRESSES: Direct all written comments to Laurie Brimmer, Internal 
Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 
20224.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the form and instructions should be directed to Sara 
Covington, at (202) 317-6038, Internal Revenue Service, Room 6526, 1111 
Constitution Avenue NW, Washington, DC 20224, or through the internet, 
at [email protected].

SUPPLEMENTARY INFORMATION: Today, over 90 percent of all business 
entity tax returns are prepared using software or with preparer 
assistance. In this environment, in which many taxpayers' activities 
are no longer as directly associated with particular forms, estimating 
burden on a form-by-form basis is not an appropriate measurement of 
taxpayer burden.
    There are 274 forms used by business taxpayers. These include Forms 
1065, 1065-B, 1066, 1120, 1120-C, 1120-F, 1120-H, 1120-ND, 1120-S, 
1120-SF, 1120-FSC, 1120-L, 1120-PC, 1120-REIT, 1120-RIC, 1120-POL, and 
related schedules, that business entity taxpayers attach to their tax 
returns (see the Appendix to this notice). For most of these forms, IRS 
has in the past obtained separate OMB approvals under unique OMB 
Control Numbers and separate burden estimates.

Tax Compliance Burden

    Tax compliance burden is defined as the time and money taxpayers 
spend to comply with their tax filing responsibilities. Time-related 
activities include recordkeeping, tax planning, gathering tax 
materials, learning about the law and what you need to do, and 
completing and submitting the return. Out-of-pocket costs include 
expenses such as purchasing tax software, paying a third-party 
preparer, and printing and postage. Tax compliance burden does not 
include a taxpayer's tax liability, economic inefficiencies caused by 
sub-optimal choices related to tax deductions or credits, or 
psychological costs.
    The TCBM estimates the aggregate burden imposed on business 
taxpayers, based upon their tax-related characteristics and activities. 
IRS therefore will seek OMB approval of all 274 business-related tax 
forms as a single ``collection of information.'' The aggregate burden 
of these tax forms will be accounted for under OMB Control Number 1545-
0123, which is currently assigned to Form 1120 and its related 
schedules. OMB Control Number 1545-0123 will be displayed on all 
business tax forms and other information collections. As a result, 
burden estimates for business taxpayers will be displayed differently 
in PRA Notices on tax forms and other information collections, and in 
Federal Register notices. This way of displaying burden is presented 
below under the heading ``Proposed PRA Submission to OMB.'' Because 
some of the forms used by business taxpayers are also used by tax-
exempt organizations, trusts and estates and other kinds of taxpayers, 
there will be a transition period during which IRS will report 
different burden estimates for individual taxpayers (OMB Control Number 
1545-0074), tax-exempt organization taxpayers (OMB Control Number 1545-
0047), business taxpayers (OMB Control Number 1545-0123), and another 
OMB Control Number for other taxpayers using the same forms. For those 
forms covered under OMB Control Numbers 1545-0074, 1545-0047 and/or 
1545-0123 used by other taxpayers, IRS will display the OMB Control 
Number related to the other filers on the form and provide the burden 
estimate for those taxpayers in the form instructions. The form 
instructions will refer readers to the burden estimates for individual, 
tax-exempt organization and/or business taxpayers, as applicable. The 
burden estimates for business taxpayers will be reported and accounted 
for as described in this notice. The burden estimates for individual 
taxpayers will continue to be reported and accounted for under OMB 
Control Number 1545-0074 using a method similar to the method described 
in this notice. The burden estimates for other users of these forms 
will be determined under prior methodology based on form length and 
complexity.

Proposed PRA Submission to OMB

    Title: U.S. Business Income Tax Return.
    OMB Number: 1545-0123.
    Form Numbers: Forms 1065, 1065-B, 1066, 1120, 1120-C, 1120-F, 1120-
H, 1120-ND, 1120-S, 1120-SF, 1120-FSC, 1120-L, 1120-PC, 1120-REIT, 
1120-RIC, 1120-POL and all attachments to these forms (see the Appendix 
to this notice).
    Abstract: These forms are used by businesses to report their income 
tax liability. The data is used to verify that the items reported on 
the forms are correct, and also for general statistics 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 technical changes account for much of 
the change between FY18 and FY19. The changes are from an adjustment to 
the baseline FY18 population forecasts and the growth in filings 
between FY18 and FY19. Taken together, these adjustments lead to a 
42,000,000 hour increase in aggregate time and a $794,000,000 increase 
in out-of-pocket costs.
    Statutory Changes--The primary statutory changes are associated 
with the elimination of certain tax provisions and the introduction of 
several international provisions that were included in the 2017 Tax 
Cuts and Jobs Act (TCJA), which first came into effect in 2018. TCJA 
eliminated the corporate alternative minimum tax, the domestic 
production activities deduction, and a number of general business 
credits. The elimination of these provisions is estimated to reduce 
aggregate time by 100,000 hours and reduce aggregate out-of-pocket 
costs by $4,000,000. TCJA also introduced a number of international 
provisions, such as the inclusion of Global Intangible Low-Taxed Income 
(GILTI) as taxable income, the Foreign-Derived Intangible Income 
deduction (FDII), and the Base Erosion and Anti-

[[Page 50751]]

Abuse Tax (BEAT). Information on the administration of these provisions 
is limited as of the date this estimate was calculated, so an extensive 
evaluation of their direct costs cannot be provided at this time. 
However, current model based estimates using the level of foreign 
activity reported on prior tax returns implies an increase in aggregate 
time burden of 900,000 hours and an increase in out-of-pocket costs of 
$49,000,000. Note: To avoid double-counting, burden estimates for TCJA 
provisions that are reported under separate OMB control numbers as 
Regulation Impact Analyses are not included in this collection.
    IRS Discretionary Changes--All IRS discretionary changes had an 
insignificant impact on taxpayer burden.
    Total--Taken together, the changes discussed above result in a net 
increase in total time burden of 43,000,000 hours and a net increase in 
total money burden of $839,000,000. The increase in total monetized 
burden is $2,560,000,000.
    Type of Review: Revision of currently approved collections.
    Affected Public: Corporation and Pass-Through Entities.
    Estimated Number of Respondents: 11,300,000.
    Total Estimated Time: 3.157 billion hours (3,157,000,000 hours).
    Estimated Time per Respondent: 279.38 hours.
    Total Estimated Out-of-Pocket Costs: $58.148 billion 
($58,148,000,000).
    Estimated Out-of-Pocket Cost per FY2018. Respondent: $5,146.

    Note: Amounts below are for FY2018 and FY2019. Reported time and 
cost burdens are national averages and do not necessarily reflect a 
``typical'' case. Most taxpayers experience lower than average 
burden, with taxpayer burden varying considerably by taxpayer type. 
Detail may not add due to rounding.


                              Fiscal Year 2018 ICB Estimates for Form 1120 and 1065 Series With Changes to Fiscal Year 2019
--------------------------------------------------------------------------------------------------------------------------------------------------------
                                                                                                   2018 and 2019
                                                          ----------------------------------------------------------------------------------------------
                                                                                                   Program change
                                                                  FY19          Program change       due to new       Program change          FY18
                                                                              due to adjustment     legislation       due to agency
--------------------------------------------------------------------------------------------------------------------------------------------------------
Number of Taxpayers......................................         11,300,000            200,000  .................  .................         11,100,000
Burden in Hours..........................................      3,157,000,000         42,000,000            800,000  .................      3,114,000,000
Burden in Dollars........................................     58,148,000,000        794,000,000         45,000,000  .................     57,309,000,000
Monetized Total Burden...................................    180,493,000,000      2,432,000,000        128,000,000  .................    177,933,000,000
--------------------------------------------------------------------------------------------------------------------------------------------------------

For Reference: Fiscal Year 2017 (Previously Approved by OMB) to 2018 
Changes

    The change in estimated aggregate compliance burden between fiscal 
year 2017 and 2018 can be explained by technical adjustments since no 
significant statutory or discretionary agency (IRS) changes occurred. 
The technical changes are from an adjustment to the baseline FY17 
population forecasts and the growth in certain filings between FY18 and 
FY19. These adjustments lead to a 74,000,000 hour increase in aggregate 
time and a $3,669,000,000 increase in out-of-pocket costs.

                              Fiscal Year 2017 ICB Estimates for Form 1120 and 1065 Series With Changes to Fiscal Year 2018
--------------------------------------------------------------------------------------------------------------------------------------------------------
                                                                                                   2017 and 2018
                                                          ----------------------------------------------------------------------------------------------
                                                                                                   Program change
                                                                  FY18          Program change       due to new       Program change       Previously
                                                                              due to adjustment     legislation       due to agency      approved FY17
--------------------------------------------------------------------------------------------------------------------------------------------------------
Number of Taxpayers......................................         11,100,000            100,000  .................  .................         11,000,000
Burden in Hours..........................................      3,114,000,000         74,000,000  .................  .................      3,040,000,000
Burden in Dollars........................................     57,309,000,000      3,669,000,000  .................  .................     53,640,000,000
Monetized Total Burden...................................    177,933,000,000     10,283,000,000  .................  .................    167,650,000,000
--------------------------------------------------------------------------------------------------------------------------------------------------------
Detail may not add due to rounding.
Source RAAS:KDA:TBL 10/1/18.


    Approved: October 3, 2018.
Laurie Brimmer,
Senior Tax Analyst.

                                Appendix
------------------------------------------------------------------------
              Product                               Title
------------------------------------------------------------------------
Form 1000.........................  Ownership Certificate.
Form 1042.........................  Annual Withholding Tax Return for
                                     U.S. Source Income of Foreign
                                     Persons.
Form 1065.........................  U.S. Return of Partnership Income.
Form 1065-B.......................  U.S. Return of Income for Electing
                                     Large Partnerships.
Form 1065 B SCH K-1...............  Partner's Share of Income (Loss)
                                     From an Electing Large Partnership.
Form 1065 (SCH B-1)...............  Information for Partners Owning 50%
                                     or More of the Partnership.
Form 1065 (SCH B-2)...............  Election Out of the Centralized
                                     Partnership Audit Regime.
Form 1065 (SCH C).................  Additional Information for Schedule
                                     M-3 Filers.
Form 1065 (SCH D).................  Capital Gains and Losses.
Form 1065 (SCH D-1)...............  Continuation Sheet for Schedule D
                                     (Forms 1065, 1065-B, and 8865).

[[Page 50752]]

 
Form 1065 (SCH K-1)...............  Partner's Share of Income,
                                     Deductions, Credits, etc.
Form 1065 (SCH M-3)...............  Net Income (Loss) Reconciliation for
                                     Certain Partnerships.
Form 1065X........................  Amended Return or Administrative
                                     Adjustment Request (AAR).
Form 1066.........................  U.S. Real Estate Mortgage Investment
                                     Conduit (REMIC) Income Tax Return.
Form 1066 (SCH A).................  Additional REMIC (Real Estate
                                     Mortgage Investment Conduits)
                                     Taxes.
Form 1066 (SCH Q).................  Quarterly Notice to Residual
                                     Interest Holder of REMIC Taxable
                                     Income or Net Loss Allocation.
Form 1099 LS......................  Reportable Life Insurance Sale.
Form 1118.........................  Foreign Tax Credit-Corporations.
Form 1118 (SCH I).................  Reduction of Foreign Oil and Gas
                                     Taxes.
Form 1118 (SCH J).................  Adjustments to Separate Limitation
                                     Income (Loss) Categories for
                                     Determining Numerators of
                                     Limitation Fractions, Year-End
                                     Recharacterization Balances, and
                                     Overall Foreign and Domestic Loss
                                     Account Balances.
Form 1118 (SCH K).................  Foreign Tax Carryover Reconciliation
                                     Schedule.
Form 1120.........................  U.S. Corporation Income Tax Return.
Form 1120 (SCH B).................  Additional Information for Schedule
                                     M-3 Filers.
Form 1120 (SCH D).................  Capital Gains and Losses.
Form 1120 (SCH G).................  Information on Certain Persons
                                     Owning the Corporation's Voting
                                     Stock.
Form 1120 (SCH H).................  Section 280H Limitations for a
                                     Personal Service Corporation (PSC).
Form 1120 (SCH M-3)...............  Net Income (Loss) Reconciliation for
                                     Corporations With Total Assets of
                                     $10 Million of More.
Form 1120 (SCH N).................  Foreign Operations of U.S.
                                     Corporations.
Form 1120 (SCH O).................  Consent Plan and Apportionment
                                     Schedule for a Controlled Group.
Form 1120 (SCH PH)................  U.S. Personal Holding Company (PHC)
                                     Tax.
Form 1120 (SCH UTP)...............  Uncertain Tax Position Statement.
Form 1120-C.......................  U.S. Income Tax Return for
                                     Cooperative Associations.
Form 1120F........................  U.S. Income Tax Return of a Foreign
                                     Corporation.
Form 1120-F (SCH H)...............  Deductions Allocated to Effectively
                                     Connected Income Under Regulations
                                     Section 1.861-8.
Form 1120-F (SCH I)...............  Interest Expense Allocation Under
                                     Regulations Section 1.882-5.
Form 1120-F (SCH M1 & M2).........  Reconciliation of Income (Loss) and
                                     Analysis of Unappropriated Retained
                                     Earnings per Books.
Form 1120-F (SCH M-3).............  Net Income (Loss) Reconciliation for
                                     Foreign Corporations With
                                     Reportable Assets of $10 Million or
                                     More.
Form 1120-F (SCH P)...............  List of Foreign Partner Interests in
                                     Partnerships.
Form 1120-F(SCH S)................  Exclusion of Income From the
                                     International Operation of Ships or
                                     Aircraft Under Section 883.
Form 1120-F (SCH V)...............  List of Vessels or Aircraft,
                                     Operators, and Owners.
Form 1120-FSC.....................  U.S. Income Tax Return of a Foreign
                                     Sales Corporation.
Form 1120FSC (SCH P)..............  Transfer Price or Commission.
Form 1120H........................  U.S. Income Tax Return for
                                     Homeowners Associations.
Form 1120-IC-DISC.................  Interest Charge Domestic
                                     International Sales Corporation
                                     Return.
Form 1120-IC-DISC (SCH K).........  Shareholder's Statement of IC-DISC
                                     Distributions.
Form 1120-IC-DISC (SCH P).........  Intercompany Transfer Price or
                                     Commission.
Form 1120-IC-DISC (SCH Q).........  Borrower's Certificate of Compliance
                                     With the Rules for Producer's
                                     Loans.
Form 1120-L.......................  U.S. Life Insurance Company Income
                                     Tax Return.
Form 1120-L (SCH M-3).............  Net Income (Loss) Reconciliation for
                                     U.S. Life Insurance Companies With
                                     Total Assets of $10 Million or
                                     More.
Form 1120-ND......................  Return for Nuclear Decommissioning
                                     Funds and Certain Related Persons.
Form 1120-PC......................  U.S. Property and Casualty Insurance
                                     Company Income Tax Return.
Form 1120-PC (SCH M-3)............  Net Income (Loss) Reconciliation for
                                     U.S. Property and Casualty
                                     Insurance Companies With Total
                                     Assets of $10 Million or More.
Form 1120-POL.....................  U.S. Income Tax Return for Certain
                                     Political Organizations.
Form 1120-REIT....................  U.S. Income Tax Return for Real
                                     Estate Investment Trusts.
Form 1120-RIC.....................  U.S. Income Tax Return for Regulated
                                     Investment Companies.
Form 1120 S.......................  U.S. Income Tax Return for an S
                                     Corporation.
Form 1120S (SCH B-1)..............  Information on Certain Shareholders
                                     of an S Corporation.
Form 1120S (SCH D)................  Capital Gains and Losses and Built-
                                     In Gains.
Form 1120S (SCH K-1)..............  Shareholder's Share of Income,
                                     Deductions, Credits, etc.
Form 1120S (SCH M-3)..............  Net Income (Loss) Reconciliation for
                                     S Corporations With Total Assets of
                                     $10 Million or More.
Form 1120-SF......................  U.S. Income Tax Return for
                                     Settlement Funds (Under Section
                                     468B).
Form 1120-W.......................  Estimated Tax for Corporations.
Form 1120-X.......................  Amended U.S. Corporation Income Tax
                                     Return.
Form 1122.........................  Authorization and Consent of
                                     Subsidiary Corporation to be
                                     Included in a Consolidated Income
                                     Tax Return.
Form 1125-A.......................  Cost of Goods Sold.
Form 1125-E.......................  Compensation of Officers.
Form 1127.........................  Application for Extension of Time
                                     for Payment of Tax.
Form 1128.........................  Application to Adopt, Change, or
                                     Retain a Tax Year.
Form 1138.........................  Extension of Time For Payment of
                                     Taxes By a Corporation Expecting a
                                     Net Operating Loss Carryback.
Form 1139.........................  Corporation Application for
                                     Tentative Refund.
Form 2220.........................  Underpayment of Estimated Tax By
                                     Corporations.
Form 2438.........................  Undistributed Capital Gains Tax
                                     Return.
Form 2439.........................  Notice to Shareholder of
                                     Undistributed Long-Term Capital
                                     Gains.
Form 2553.........................  Election by a Small Business
                                     Corporation.
Form 2848.........................  Power of Attorney and Declaration of
                                     Representative.
Form 3115.........................  Application for Change in Accounting
                                     Method.
Form 3468.........................  Investment Credit.
Form 3520.........................  Annual Return To Report Transactions
                                     With Foreign Trusts and Receipt of
                                     Certain Foreign Gifts.

[[Page 50753]]

 
Form 3520 A.......................  Annual Return of Foreign Trust With
                                     a U.S. Owner.
Form 3800.........................  General Business Credit.
Form 4136.........................  Credit for Federal Tax Paid on
                                     Fuels.
Form 4255.........................  Recapture of Investment Credit.
Form 4466.........................  Corporation Application for Quick
                                     Refund of Overpayment of Estimated
                                     Tax.
Form 4562.........................  Depreciation and Amortization
                                     (Including Information on Listed
                                     Property).
Form 461..........................  Limitations on Business Losses.
Form 4626.........................  Alternative Minimum Tax--
                                     Corporations.
Form 4684.........................  Casualties and Thefts.
Form 4797.........................  Sales of Business Property.
Form 4810.........................  Request for Prompt Assessment Under
                                     Internal Revenue Code Section
                                     6501(d).
Form 4876A........................  Election to Be Treated as an
                                     Interest Charge DISC.
Form 5452.........................  Corporate Report of Nondividend
                                     Distributions.
Form 5471.........................  Information Return of U.S. Persons
                                     With Respect To Certain Foreign
                                     Corporations.
Form 5471 (SCH E).................  Income, War Profits, and Excess
                                     Profits Taxes Paid or Accrued.
Form 5471 (SCH H).................  Current Earnings and Profits.
Form 5471 (SCH I-1)...............  Information for Global Intangible
                                     Low-Taxed Income.
Form 5471 (SCH J).................  Accumulated Earnings and Profits
                                     (E&P) of Controlled Foreign
                                     Corporation.
Form 5471 (SCH M).................  Transactions Between Controlled
                                     Foreign Corporation and
                                     Shareholders or Other Related
                                     Persons.
Form 5471 (SCH O).................  Organization or Reorganization of
                                     Foreign Corporation, and
                                     Acquisitions and Dispositions of
                                     its Stock.
Form 5471 (SCH P).................  Transfer of Property to a Foreign
                                     Corporation.
Form 5472.........................  Information Return of a 25% Foreign-
                                     Owned U.S. Corporation or a Foreign
                                     Corporation Engaged in a U.S. Trade
                                     or Business.
Form 56...........................  Notice Concerning Fiduciary
                                     Relationship.
Form 56F..........................  Notice Concerning Fiduciary
                                     Relationship of Financial
                                     Institution.
Form 5712.........................  Election To Be Treated as a
                                     Possessions Corporation Under
                                     Section 936.
Form 5712 A.......................  Election and Verification of the
                                     Cost Sharing or Profit Split Method
                                     Under Section 936(h)(5).
Form 5713.........................  International Boycott Report.
Form 5713 (SCH A).................  International Boycott Factor
                                     (Section 999(c)(1)).
Form 5713 (SCH B).................  Specifically Attributable Taxes and
                                     Income (Section 999(c)(2)).
Form 5713 (SCH C).................  Tax Effect of the International
                                     Boycott Provisions.
Form 5735.........................  American Samoa Economic Development
                                     Credit.
Form 5735 (SCH P).................  Allocation of Income and Expenses
                                     Under Section 936(h)(5).
Form 5884.........................  Work Opportunity Credit.
Form 5884-B.......................  New Hire Retention Credit.
Form 6198.........................  At-Risk Limitations.
Form 6478.........................  Alcohol and Cellulosic Biofuel Fuels
                                     Credit.
Form 6627.........................  Environmental Taxes.
Form 6765.........................  Credit for Increasing Research
                                     Activities.
Form 6781.........................  Gains and Losses From Section 1256
                                     Contracts and Straddles.
Form 7004.........................  Application for Automatic Extension
                                     of Time To File Certain Business
                                     Income Tax, Information, and Other
                                     Returns.
Form 8023.........................  Elections Under Section 338 for
                                     Corporations Making Qualified Stock
                                     Purchases.
Form 8050.........................  Direct Deposit Corporate Tax Refund.
Form 8082.........................  Notice of Inconsistent Treatment or
                                     Administrative Adjustment Request
                                     (AAR).
Form 8275.........................  Disclosure Statement.
Form 8275R........................  Regulation Disclosure Statement.
Form 8279.........................  Election to be treated as a FSC or
                                     as a small FSC.
Form 8281.........................  Information Return for Publicly
                                     Offered Original Issue Discount
                                     Instruments.
Form 8283.........................  Noncash Charitable Contributions.
Form 8288.........................  U.S. Withholding Tax Return for
                                     Dispositions by Foreign Persons of
                                     U.S. Real Property Interests.
Form 8288 A.......................  Statement of Withholding on
                                     Dispositions by Foreign Persons of
                                     U.S. Real Property Interests.
Form 8288 B.......................  Application for Withholding
                                     Certificate for Dispositions by
                                     Foreign Persons of U.S. Real
                                     Property Interests.
Form 8300.........................  Report of Cash Payments Over $10,000
                                     Received In a Trade or Business.
Form 8300 (SP)....................  Informe de Pagos en Efectivo en
                                     Exceso de $10,000 Recibidos en una
                                     Ocupacion o Negocio.
Form 8302.........................  Electronic Deposit of Tax Refund of
                                     $1 Million or More.
Form 8308.........................  Report of a Sale or Exchange of
                                     Certain Partnership Interests.
Form 8329.........................  Lender's Information Return for
                                     Mortgage Credit Certificates
                                     (MCCs).
Form 8404.........................  Interest Charge on DISC-Related
                                     Deferred Tax Liability.
Form 8453-B.......................  U.S. Electing Large Partnership
                                     Declaration for an IRS e-file
                                     Return.
Form 8453-C.......................  U.S. Corporation Income Tax
                                     Declaration for an IRS e-file
                                     Return.
Form 8453-I.......................  Foreign Corporation Income Tax
                                     Declaration for an IRS e-file
                                     Return.
Form 8453-P.......................  U.S. Partnership Declaration and
                                     Signature for Electronic Filing.
Form 8453-PE......................  U.S. Partnership Declaration for an
                                     IRS e-file Return.
Form 8453-S.......................  U.S. S Corporation Income Tax
                                     Declaration for an IRS e-file
                                     Return.
Form 8453-X.......................  Political Organization Declaration
                                     for Electronic Filing of Notice of
                                     Section 527 Status.
Form 851..........................  Affiliations Schedule.
Form 8586.........................  Low-Income Housing Credit.
Form 8594.........................  Asset Acquisition Statement Under
                                     Section 1060.
Form 8609.........................  Low-Income Housing Credit Allocation
                                     and Certification.
Form 8609-A.......................  Annual Statement for Low-Income
                                     Housing Credit.
Form 8610.........................  Annual Low-Income Housing Credit
                                     Agencies Report.

[[Page 50754]]

 
Form 8610 (SCH A).................  Carryover Allocation of Low-Income
                                     Housing Credit.
Form 8611.........................  Recapture of Low-Income Housing
                                     Credit.
Form 8621.........................  Return By Shareholder of a Passive
                                     Foreign Investment Company or
                                     Qualified Electing Fund.
Form 8621-A.......................  Return by a Shareholder Making
                                     Certain Late Elections to End
                                     Treatment as a Passive Foreign
                                     Investment Company.
Form 8655.........................  Reporting Agent Authorization.
Form 8693.........................  Low-Income Housing Credit
                                     Disposition Bond.
Form 8697.........................  Interest Computation Under the Look-
                                     Back Method for Completed Long-Term
                                     Contracts.
Form 8703.........................  Annual Certification of a
                                     Residential Rental Project.
Form 8716.........................  Election To Have a Tax Year Other
                                     Than a Required Tax Year.
Form 8752.........................  Required Payment or Refund Under
                                     Section 7519.
Form 8804.........................  Annual Return for Partnership
                                     Withholding Tax (Section 1446).
Form 8804 (SCH A).................  Penalty for Underpayment of
                                     Estimated Section 1446 Tax for
                                     Partnerships.
Form 8804-W.......................  Installment Payments of Section 1446
                                     Tax for Partnerships.
Form 8805.........................  Foreign Partner's Information
                                     Statement of Section 1446
                                     Withholding tax.
Form 8806.........................  Information Return for Acquisition
                                     of Control or Substantial Change in
                                     Capital Structure.
Form 8810.........................  Corporate Passive Activity Loss and
                                     Credit Limitations.
Form 8813.........................  Partnership Withholding Tax Payment
                                     Voucher (Section 1446).
Form 8816.........................  Special Loss Discount Account and
                                     Special Estimated Tax Payments for
                                     Insurance Companies.
Form 8819.........................  Dollar Election Under Section 985.
Form 8820.........................  Orphan Drug Credit.
Form 8822B........................  Change of Address--Business.
Form 8824.........................  Like-Kind Exchanges.
Form 8825.........................  Rental Real Estate Income and
                                     Expenses of a Partnership or an S
                                     Corporation.
Form 8826.........................  Disabled Access Credit.
Form 8827.........................  Credit for Prior Year Minimum Tax-
                                     Corporations.
Form 8832.........................  Entity Classification Election.
Form 8833.........................  Treaty-Based Return Position
                                     Disclosure Under Section 6114 or
                                     7701(b).
Form 8835.........................  Renewable Electricity, Refined Coal,
                                     and Indian Coal Production Credit.
Form 8838.........................  Consent to Extend the Time To Assess
                                     Tax Under Section 367-Gain
                                     Recognition Agreement.
Form 8838-P.......................  Consent To Extend the Time To Assess
                                     Tax Pursuant to the Gain Deferral
                                     Method (Section 721(c)).
Form 8842.........................  Election to Use Different
                                     Annualization Periods for Corporate
                                     Estimated Tax.
Form 8844.........................  Empowerment Zone and Renewal
                                     Community Employment Credit.
Form 8845.........................  Indian Employment Credit.
Form 8846.........................  Credit for Employer Social Security
                                     and Medicare Taxes Paid on Certain
                                     Employee Tips.
Form 8850.........................  Pre-Screening Notice and
                                     Certification Request for the Work
                                     Opportunity Credit.
Form 8858.........................  Information Return of U.S. Persons
                                     With Respect to Foreign Disregarded
                                     Entities (FDEs) and Foreign
                                     Branches (FBs).
Form 8858 (SCH M).................  Transactions Between Foreign
                                     Disregarded Entity of a Foreign Tax
                                     Owner and the Filer or Other
                                     Related Entities.
Form 8864.........................  Biodiesel and Renewable Diesel Fuels
                                     Credit.
Form 8865.........................  Return of U.S. Persons With Respect
                                     to Certain Foreign Partnerships.
Form 8865 (SCH H).................  Acceleration to Gain Deferral Method
                                     Under Section 721(c).
Form 8865 (SCH G).................  Statement of Application for the
                                     Gain Deferral Method Under Section.
Form 8865 (SCH K-1)...............  Partner's Share of Income, Credits,
                                     Deductions, etc.
Form 8865 (SCH O).................  Transfer of Property to a Foreign
                                     Partnership.
Form 8865 (SCH P).................  Acquisitions, Dispositions, and
                                     Changes of Interests in a Foreign
                                     Partnership.
Form 8866.........................  Interest Computation Under the Look-
                                     Back Method for Property
                                     Depreciated Under the Income
                                     Forecast Method.
Form 8869.........................  Qualified Subchapter S Subsidiary
                                     Election.
Form 8871.........................  Political Organization Notice of
                                     Section 527 Status.
Form 8872.........................  Political Organization Report of
                                     Contributions and Expenditures.
Form 8873.........................  Extraterritorial Income Exclusion.
Form 8874.........................  New Markets Credit.
Form 8875.........................  Taxable REIT Subsidiary Election.
Form 8878-A.......................  IRS e-file Electronic Funds
                                     Withdrawal Authorization for Form
                                     7004.
Form 8879-B.......................  IRS e-file Signature Authorization
                                     for Form 1065-B.
Form 8879-C.......................  IRS e-file Signature Authorization
                                     for Form 1120.
Form 8879-I.......................  IRS e-file Signature Authorization
                                     for Form 1120-F.
Form 8879-PE......................  IRS e-file Signature Authorization
                                     for Form 1065.
Form 8879-S.......................  IRS e-file Signature Authorization
                                     for Form 1120S.
Form 8881.........................  Credit for Small Employer Pension
                                     Plan Startup Costs.
Form 8882.........................  Credit for Employer-Provided
                                     Childcare Facilities and Services.
Form 8883.........................  Asset Allocation Statement Under
                                     Section 338.
Form 8884.........................  New York Liberty Zone Business
                                     Employee Credit.
Form 8886.........................  Reportable Transaction Disclosure
                                     Statement.
Form 8886-T.......................  Disclosure by Tax-Exempt Entity
                                     Regarding Prohibited Tax Shelter
                                     Transaction.
Form 8893.........................  Election of Partnership Level Tax
                                     Treatment.
Form 8894.........................  Request to Revoke Partnership Level
                                     Tax Treatment Election.
Form 8896.........................  Low Sulfur Diesel Fuel Production
                                     Credit.
Form 8900.........................  Qualified Railroad Track Maintenance
                                     Credit.
Form 8902.........................  Alternative Tax on Qualified
                                     Shipping Activities.

[[Page 50755]]

 
Form 8903.........................  Domestic Production Activities
                                     Deduction.
Form 8906.........................  Distilled Spirits Credit.
Form 8907.........................  Nonconventional Source Fuel Credit.
Form 8908.........................  Energy Efficient Home Credit.
Form 8909.........................  Energy Efficient Appliance Credit.
Form 8910.........................  Alternative Motor Vehicle Credit.
Form 8911.........................  Alternative Fuel Vehicle Refueling
                                     Property Credit.
Form 8912.........................  Credit to Holders of Tax Credit
                                     Bonds.
Form 8916.........................  Reconciliation of Schedule M-3
                                     Taxable Income with Tax Return
                                     Taxable Income for Mixed Groups.
Form 8916-A.......................  Supplemental Attachment to Schedule
                                     M-3.
Form 8918.........................  Material Advisor Disclosure
                                     Statement.
Form 8923.........................  Mining Rescue Team Training Credit.
Form 8925.........................  Report of Employer-Owned Life
                                     Insurance Contracts.
Form 8926.........................  Disqualified Corporate Interest
                                     Expense Disallowed Under Section
                                     163(j) and Related Information.
Form 8927.........................  Determination Under Section
                                     860(e)(4) by a Qualified Investment
                                     Entity.
Form 8930.........................  Qualified Disaster Recovery
                                     Assistance Retirement Plan
                                     Distributions and Repayments.
Form 8931.........................  Agricultural Chemicals Security
                                     Credit.
Form 8932.........................  Credit for Employer Differential
                                     Wage Payments.
Form 8933.........................  Carbon Dioxide Sequestration Credit.
Form 8936.........................  Qualified Plug-In Electric Drive
                                     Motor Vehicle Credit.
Form 8937.........................  Report of Organizational Actions
                                     Affecting Basis.
Form 8938.........................  Statement of Foreign Financial
                                     Assets.
Form 8941.........................  Credit for Small Employer Health
                                     Insurance Premiums.
Form 8942.........................  Application for Certification of
                                     Qualified Investments Eligible for
                                     Credits and Grants Under the
                                     Qualifying Therapeutic Discovery
                                     Project.
Form 8947.........................  Report of Branded Prescription Drug
                                     Information.
Form 8949.........................  Sales and Other Dispositions of
                                     Capital Assets.
Form 8966.........................  FATCA Report.
Form 8966-C.......................  Cover Sheet for Form 8966 Paper
                                     Submissions.
Form 8990.........................  Limitation on Business Interest
                                     Expense IRC 163(j).
Form 8991.........................  Tax on Base Erosion Payments of
                                     Taxpayers with Substantial Gross
                                     Receipts.
Form 8992.........................  U.S Shareholder Calculation of
                                     Global Intangible Low-Taxed Income
                                     (GILTI).
Form 8993.........................  Section 250 Deduction for Foreign-
                                     Derived Intangible Income (FDII)
                                     and Global Intangible Low-Taxed
                                     Income (GILTI).
Form 8994.........................  Employer Credit for Paid Family and
                                     Medical Leave.
Form 8996.........................  Qualified Opportunity Fund.
Form 926..........................  Return by a U.S. Transferor of
                                     Property to a Foreign Corporation.
Form 965..........................  Corporate and Real Estate Investment
                                     Trust (REIT) Report of Net 965 Tax
                                     Liability and REIT Report of Net
                                     965 Inclusion.
Form 965 B........................  Corporate and Real Estate Investment
                                     Trust (REIT) Report of Net 965 Tax
                                     Liability and REIT Report of Net
                                     965 Inclusion.
Form 965 (SCH-A)..................  U.S. Shareholder's Section 965(a)
                                     Inclusion Amount.
Form 965 (SCH-B)..................  Deferred Foreign Income
                                     Corporation's Earnings and Profits.
Form 965 (SCH-C)..................  U.S. Shareholder's Aggregate Foreign
                                     Earnings and Profits Deficit.
Form 965 (SCH-D)..................  U.S. Shareholder's Aggregate Foreign
                                     Cash Position.
Form 965 (SCH-E)..................  U.S. Shareholder's Aggregate Foreign
                                     Cash Position Detail.
Form 965 (SCH-F)..................  Foreign Taxes Deemed Paid by
                                     Domestic Corporation.
Form 965 (SCH-G)..................  Foreign Taxes Deemed Paid by
                                     Domestic Corporation (U.S.
                                     shareholder's tax year ending in
                                     2017).
Form 965 (SCH-H)..................  Disallowance of Foreign Tax Credit
                                     and Amounts Reported on Forms 1116
                                     and 1118.
Form 966..........................  Corporate Dissolution or
                                     Liquidation.
Form 970..........................  Application to Use LIFO Inventory
                                     Method.
Form 972..........................  Consent of Shareholder to Include
                                     Specific Amount in Gross Income.
Form 973..........................  Corporation Claim for Deduction for
                                     Consent Dividends.
Form 976..........................  Claim for Deficiency Dividends
                                     Deductions by a Personal Holding
                                     Company, Regulated Investment
                                     Company, or Real Estate Investment
                                     Trust.
Form 982..........................  Reduction of Tax Attributes Due to
                                     Discharge of Indebtedness (and
                                     Section 1082 Basis Adjustment).
Form SS-4.........................  Application for Employer
                                     Identification Number.
Form SS-4PR.......................  Solicitud de N[uacute]mero de
                                     Identificaci[oacute]n Patronal
                                     (EIN).
Form T (TIMBER)...................  Forest Activities Schedule.
Form W-8BEN.......................  Certificate of Foreign Status of
                                     Beneficial Owner for United States
                                     Tax Withholding.
Form W-8BEN(E)....................  Certificate of Entities Status of
                                     Beneficial Owner for United States
                                     Tax Withholding (Entities).
Form W-8ECI.......................  Certificate of Foreign Person's
                                     Claim That Income is Effectively
                                     Connected With the Conduct of a
                                     Trade or Business in the United
                                     States.
Form W-8IMY.......................  Certificate of Foreign Intermediary,
                                     Foreign Flow-Through Entity, or
                                     Certain U.S. Branches for United
                                     States Tax Withholding.
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[FR Doc. 2018-21846 Filed 10-5-18; 8:45 am]
 BILLING CODE 4830-01-P