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]
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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
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DATES:
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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,
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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-
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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
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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).
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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.
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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.
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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.
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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.
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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.
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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]]
=======================================================================
-----------------------------------------------------------------------
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
