Proposed Collection; Comment Request for Form 1040, Form 1040NR, Form 1040NR-EZ, Form 1040X, 1040-SR and All Attachments and Related Forms, 51712-51718 [2019-21066]

Download as PDF khammond on DSKJM1Z7X2PROD with NOTICES 51712 Federal Register / Vol. 84, No. 189 / Monday, September 30, 2019 / Notices comply with this requirement, the OCC is publishing notice of the revision of the collection of information set forth in this document. Title: Licensing Manual. OMB Control No.: 1557–0014. Description: The Licensing Manual sets forth the OCC’s policies and procedures for the formation of a national bank or federal branch or agency, entry into the federal banking system by other institutions, and corporate expansion and structural changes by existing banks. The Manual includes sample documents to assist the applicant in understanding the types of information the OCC needs in order to process a filing. An applicant may use the format of the sample documents or any other format that provides sufficient information for the OCC to act on a particular filing, including the OCC’s electronic filing system, the Central Application Tracking System (CATS). The OCC will no longer consider National Historic Preservation Act matters and National Environmental Policy Act matters as a part of the review of applications and is removing references to them in its branching and relocation forms. Type of Review: Extension of a currently approved collection. Affected Public: Individuals; Businesses or other for-profit. Frequency of Response: On occasion. Estimated Number of Respondents: 3,715. Estimated Total Annual Burden: 12,533 hours. Comments submitted in response to this notice will be summarized and included in the submission to OMB. Comments are requested on: (a) Whether the information collections are necessary for the proper performance of the OCC’s functions, including whether the information has practical utility; (b) The accuracy of the OCC’s estimates of the burden of the information collections, including the validity of the methodology and assumptions used; (c) Ways to enhance the quality, utility, and clarity of the information to be collected; and (d) Ways to minimize the burden of information collections on respondents, including through the use of automated collection techniques or other forms of information technology. Dated: September 24, 2019. Theodore J. Dowd, Deputy Chief Counsel, Office of the Comptroller of the Currency. [FR Doc. 2019–21071 Filed 9–27–19; 8:45 am] BILLING CODE 4810–33–P VerDate Sep<11>2014 19:16 Sep 27, 2019 Jkt 247001 DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Form 1040, Form 1040NR, Form 1040NR–EZ, Form 1040X, 1040– SR and All Attachments and Related Forms Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for comments. AGENCY: The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and continuing information collections, as required by the Paperwork Reduction Act of 1995 (PRA. This notice requests comments on all forms used by individual taxpayers: Form 1040, U.S. Individual Income Tax Return; Form 1040NR; Form 1040NR–EZ; Form 1040X, 1040–SR and attachments, related forms and, some related regulations (see the Appendix A and B to this notice). In addition, there are numerous OMB numbers that report burden already included in this OMB number. In order to eliminate this duplicative burden reporting, 25 OMB numbers are being obsoleted. See Appendix C for information on the obsoleted OMB numbers and the burden that was/is reported under those numbers. DATES: Written comments should be received on or before November 29, 2019 to be assured of consideration. ADDRESSES: Direct all written comments to The OMB Unit, SE:W:CAR:MP:T:M:SS, Internal Revenue Service, Room 6529, 1111 Constitution Avenue NW, Washington, DC 20224. Requests for additional information should be directed to Laurie Brimmer, at Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or through the internet, at laurie.e.brimmer@ irs.gov. SUPPLEMENTARY INFORMATION: SUMMARY: PRA Approval of Forms Used by Individual Taxpayers Under the PRA, OMB assigns a control number to each ’’collection of information’’ that it reviews and approves for use by an agency. The PRA also requires agencies to estimate the burden for each collection of information. Burden estimates for each control number are displayed in (1) PRA notices that accompany collections of PO 00000 Frm 00205 Fmt 4703 Sfmt 4703 information, (2) Federal Register notices such as this one, and (3) OMB’s database of approved information collections. Taxpayer Burden Burden is defined as the time and outof-pocket costs incurred by taxpayers in complying with the Federal tax system and are estimated separately. Out-ofpocket costs include any expenses incurred by taxpayers to prepare and submit their tax returns. Examples include tax return preparation fees, the purchase price of tax preparation software, submission fees, photocopying costs, postage, and phone calls (if not toll-free). Taxpayer Burden Estimates Table 1 shows the preliminary burden estimates for individual taxpayers filing 2020 Form 1040, Form 1040NR, Form 1040NR–EZ, Form 1040X, 1040–SR tax return. The estimate is preliminary and reflects only the change in burden from technical adjustments related to updating the number of affected taxpayers to reflect the FY2020 forecast. The estimate will be revised to reflect legislative and regulatory changes since 2018 and further detail about the burden estimates will be provided for the 30day notice for this FRN. 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. Proposed PRA Submission to OMB Title: U.S. Individual Income Tax Return. OMB Number: 1545–0074. Form Numbers: Form 1040; Form 1040NR; Form 1040NR–EZ, Form 1040X, 1040–SR and all attachments and related forms (see the Appendix A to this notice). Abstract: OMB number 1545–0074 reports the estimated burden incurred by individual taxpayers to meet their tax-compliance-related reporting requirements. The estimate is preliminary and reflects only the change in burden related to technical adjustments related to updating the number of affected taxpayers to reflect the FY2020 forecast. Type of Review: Revision of currently approved collections. Affected Public: Individuals or households. Estimated Number of Respondents: 159,800,000. Total Estimated Time: 1.755 billion hours (1,755,000,000 hours). Estimated Time per Respondent: 10.98 hours. E:\FR\FM\30SEN1.SGM 30SEN1 51713 Federal Register / Vol. 84, No. 189 / Monday, September 30, 2019 / Notices Estimated Total Monetized Burden per Respondent: $378. Total Estimated Out-of-Pocket Costs: $32.318 billion ($32,318,000,000). Estimated Out-of-Pocket Cost per Respondent: $202. Total Monetized Burden Costs: $60.424 billion ($60,424,000,000). Note: Amounts below are for FY2020. 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. TABLE 1—ICB ESTIMATES FOR THE 1040/NR/NR–EZ/X SERIES OF RETURNS AND SUPPORTING FORMS AND SCHEDULES FY2020 FY19 Number of Taxpayers ...................................................................................................... Burden in Hours ............................................................................................................... Burden in Dollars ............................................................................................................. Monetized Total Burden .................................................................................................. Program change due to adjustment 157,800,000 1,784,000,000 31,764,000,000 60,225,000,000 2,000,000 (28,000,000) 554,000,000 199,000,000 FY20 159,800,000 1,755,000,000 32,318,000,000 60,424,000,000 Source RAAS:KDA 9/3/2019. 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 content may become material in the administration of any internal revenue law. Generally, tax returns and tax return information are confidential, as required by 26 U.S.C. 6103. Request for Comments Comments submitted in response to this notice will be summarized and/or included in the request for OMB approval. All comments will become a matter of public record. Comments are invited on: (a) Whether the collection of information is necessary for the proper performance of the functions of the agency, including whether the information will have practical utility; (b) the accuracy of the agency’s estimate of the burden of the collection of information; (c) ways to enhance the quality, utility, and clarity of the information to be collected; (d) ways to minimize the burden of the collection of information on respondents, including through the use of automated collection techniques or other forms of information technology; and (e) estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information. Approved: September 24, 2019. Laurie Brimmer, Senior Tax Analyst. khammond on DSKJM1Z7X2PROD with NOTICES APPENDIX A Form No. Form name Form 1040 ................................................. Form 1040 X .............................................. Form 1040 NR ........................................... Form 1040 NR–EZ .................................... Schedule A (1040) ..................................... Schedule B (Form 1040) ........................... Schedule C (Form 1040) ........................... Schedule C–EZ (Form 1040) .................... Schedule D (Form 1040) ........................... Schedule E (Form 1040) ........................... Schedule EIC (Form 1040) ........................ Schedule F (Form 1040) ........................... Schedule H (Form 1040) and Sch H(PR) Schedule J (Form 1040) ............................ Schedule R (Form 1040) ........................... Schedule SE (Form 1040) ......................... Form 1040 V .............................................. Form 1040 ES/OCR .................................. Form 1040 ES ........................................... Form 673 ................................................... U.S. Individual Tax Return. Amended U.S. Individual Income Tax Return. U.S. Nonresident Alien Income Tax Return. U.S. Income Tax Return for Certain Nonresident Aliens with No Dependents. Itemized Deductions. Interest and Ordinary Dividends. Profit or Loss from Business. Net Profit from Business. Capital Gains and Losses. Supplemental Income and Loss. Earned Income Credit. Profit or Loss from Farming. Household Employment Taxes. Income Averaging for Farmers and Fishermen. Credit for the Elderly or the Disabled. Self-Employment Tax. Payment Voucher. Estimated Tax for Individuals (Optical Character Recognition with Form 1040V). Estimate Tax for Individuals. Statement for Claiming Exemption from Withholding on Foreign Earned Income Eligible for the Exclusions Provided by Section 911. Return by a U.S. Transferor of Property to a Foreign Corporation. Application to Use LIFO Inventory Method. Consent of Shareholder to Include Specific Amount in Gross Income. Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment). Application for Tentative Refund. Foreign Tax Credit. Application for Extension of Time for Payment of Tax. Application to Adopt, Change, or Retain a Tax Year. Statement of Person Claiming Refund Due to a Deceased Taxpayer. Employee Business Expenses. Unreimbursed Employee Business Expenses. Form Form Form Form 926 970 972 982 ................................................... ................................................... ................................................... ................................................... Form Form Form Form Form Form Form 1045 ................................................. 1116 ................................................. 1127 ................................................. 1128 ................................................. 1310 ................................................. 2106 ................................................. 2106–EZ ........................................... VerDate Sep<11>2014 19:16 Sep 27, 2019 Jkt 247001 PO 00000 Frm 00206 Fmt 4703 Sfmt 4703 E:\FR\FM\30SEN1.SGM 30SEN1 51714 Federal Register / Vol. 84, No. 189 / Monday, September 30, 2019 / Notices APPENDIX A—Continued Form No. Form name Form Form Form Form Form 2120 ................................................. 2210 ................................................. 2210–F ............................................. 2350 ................................................. 2350 SP ........................................... Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form 2439 ................................................. 2441 ................................................. 2555 ................................................. 2555 EZ ............................................ 2848 ................................................. 3115 ................................................. 3468 ................................................. 3520 ................................................. 3800 ................................................. 3903 ................................................. 4029 ................................................. 4070 ................................................. 4070A ............................................... 4136 ................................................. 4137 ................................................. 4255 ................................................. 4361 ................................................. Form Form Form Form Form Form 4562 4563 4684 4797 4835 4852 ................................................. ................................................. ................................................. ................................................. ................................................. ................................................. Form 4868 ................................................. Form 4868 SP ........................................... Form Form Form Form 4952 4970 4972 5074 ................................................. ................................................. ................................................. ................................................. Form 5213 ................................................. khammond on DSKJM1Z7X2PROD with NOTICES Form 5329 ................................................. Form 5405 ................................................. Form 5471 ................................................. Schedule J (Form 5471) ............................ Schedule M (Form 5471) ........................... Schedule O (Form 5471) ........................... Form 5695 ................................................. Form 5713 ................................................. Schedule A (Form 5713) ........................... Schedule B (Form 5713) ........................... Schedule C (Form 5713) ........................... Form 5754 ................................................. Form 5884 ................................................. Form 6198 ................................................. Form 6251 ................................................. Form 6252 ................................................. Form 6478 ................................................. Form 6765 ................................................. Form 6781 ................................................. Form 8082 ................................................. Form 8275 ................................................. Form 8275–R ............................................. Form 8283 ................................................. Form 8332 ................................................. Form 8379 ................................................. Form 8396 ................................................. Form 8453 ................................................. Form 8582 ................................................. Form 8582–CR .......................................... Form 8586 ................................................. VerDate Sep<11>2014 19:16 Sep 27, 2019 Jkt 247001 Multiple Support Declaration. Underpayment of Estimated Tax by Individuals, Estates, and Trusts. Underpayment of Estimated Tax by Farmers and Fishermen. Application for Extension of Time to File U.S. Income Tax Return. Solicitud de Prorroga para Presentar la Declaracion del Impuesto Personal sobre el Ingreso de lose Estados Unidos. Notice to Shareholder of Undistributed Long-Term Capital Gains. Child and Dependent Care Expenses. Foreign Earned Income. Foreign Earned Income Exclusion. Power of Attorney and Declaration of Representative. Application for Change in Accounting Method. Investment Credit. Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts. General Business Credit. Moving Expenses. Application for Exemption from Social Security and Medicare Taxes and Waiver of Benefits. Employee’s Report of Tips to Employer. Employee’s Daily Record of Tips. Credit for Federal Tax Paid on Fuels. Social Security and Medicare Tax on Underreported Tip Income. Recapture of Investment Credit. Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders, and Christian Science Practitioners. Depreciation and Amortization. Exclusion of Income for Bona Fide Residents of American Samoa. Casualties and Thefts. Sale of Business Property. Farm Rental Income and Expenses. Substitute for Form W–2, Wage and Tax Statement or Form 1099–R, Distributions From Pension Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Application for Automatic Extension of Time to Tile Individual U.S. Income Tax Return. Solicitud de Prorroga Automatica para Presentar la Declaracion del Impuesto sobre el Ingreso Personal de los Estados Unidos. Investment Interest Expense Deduction. Tax on Accumulation Distribution of Trusts. Tax on Lump-Sum Distributions. Allocation of Individual Income Tax To Guam or the Commonwealth of the Northern Mariana Islands (CNMI). Election to Postpone Determination as to Whether the Presumption Applies that an Activity is Engaged in for Profit. Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts. First-Time Homebuyer Credit. Information Return of U.S. Persons with Respect to Certain Foreign Corporations. Accumulated Earnings and Profits (E&P) and Taxes of Controlled Foreign Corporations. Transactions Between Controlled Foreign Corporation and Shareholders or Other Related Persons. Organization or Reorganization of Foreign Corporation, and Acquisitions and Dispositions of its Stock. Residential Energy Credits. International Boycott Report. International Boycott Factor (Section 999(c)(1)). Specifically Attributable Taxes and Income (Section 999(c)(2)). Tax Effect of the International Boycott Provisions. Statement by Person(s) Receiving Gambling Winnings. Work Opportunity Cost. At-Risk Limitations. Alternative Minimum Tax-Individuals. Installment Sale Income. Credit for Alcohol Used as Fuel. Credit for Increasing Research Activities. Gains and Losses From Section 1256 Contracts and Straddles. Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR). Disclosure Statement. Regulation Disclosure Statement. Noncash Charitable Contributions. Release of Claim to Exemption for Child of Divorced or Separated Parents. Injured Spouse Claim and Allocation. Mortgage Interest Credit. U.S. Individual Income Tax Declaration for an IRS e-file Return. Passive Activity Loss Limitation. Passive Activity Credit Limitations. Low-Income Housing Credit. PO 00000 Frm 00207 Fmt 4703 Sfmt 4703 E:\FR\FM\30SEN1.SGM 30SEN1 Federal Register / Vol. 84, No. 189 / Monday, September 30, 2019 / Notices 51715 khammond on DSKJM1Z7X2PROD with NOTICES APPENDIX A—Continued Form No. Form name Form 85948801 ......................................... Form 8606 ................................................. Form 8609–A ............................................. Form 8611 ................................................. Form 8615 ................................................. Form 8621 ................................................. Form 8621–A ............................................. Form 8689 ................................................. Form 8693 ................................................. Form 8697 ................................................. Form 8801 ................................................. Form 8812 ................................................. Form 8814 ................................................. Form 8815 ................................................. Form 8818 ................................................. Form 8820 ................................................. Form 8821 ................................................. Form 8822 ................................................. Form 8824 ................................................. Form 8826 ................................................. Form 8828 ................................................. Form 8829 ................................................. Form 8832 ................................................. Form 8833 ................................................. Form 8834 ................................................. Form 8835 ................................................. Form 8838 ................................................. Form 8839 ................................................. Form 8840 ................................................. Form 8843 ................................................. Form 8844 ................................................. Form 8845 ................................................. Form 8846 ................................................. Form 8853 ................................................. Form 8854 ................................................. Form 8858 ................................................. Schedule M (Form 8858) ........................... Form 8859 ................................................. Form 8862 ................................................. Form 8863 ................................................. Form 8864 ................................................. Form 8865 ................................................. Schedule K–1 ............................................ Schedule O (Form 8865) ........................... Schedule P (Form 8865) ........................... Form 8866 ................................................. Asset Acquisition Statement. Nondeductible IRAs. Annual Statement for Low-Income Housing Credit. Recapture of Low-Income Housing Credit. Tax for Certain Children Who Have Investment Income of More than $1,800. Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund. Late Deemed Dividend or Deemed Sale Election by a Passive Foreign Investment Company. Allocation of Individual Income Tax to the Virgin Islands. Low-Income Housing Credit Disposition Bond. Interest Computations Under the Look-Back Method for Completed Long-Term Contracts. Credit for Prior Year Minimum Tax-Individuals, Estates, and Trusts. Additional Child Tax Credit. Parents’ Election to Report Child’s Interest and Dividends. Exclusion of Interest From Series EE and I U.S. Savings Bonds Issued After 1989. Optional Form to Record Redemption of Series EE and I U.S. Savings Bonds Issued After 1989. Orphan Drug Credit. Tax Information Authorization. Change of Address. Like-Kind Exchanges. Disabled Access Credit. Recapture of Federal Mortgage Subsidy. Expenses for Business Use of Your Home. Entity Classification Election. Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b). Qualified Electric Vehicle Credit. Renewable Electricity and Refined Coal Production Credit. Consent to Extend the Time to Assess Tax Under Section 367-Gain Recognition Statement. Qualified Adoption Expenses. Closer Connection Exception Statement for Aliens. Statement for Exempt Individuals and Individuals With a Medical Condition. Empowerment Zone and Renewal Community Employment Credit. Indian Employment Credit. Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee tips. Archer MSAs and Long-Term Care Insurance Contracts. Initial and Annual Expatriation Information Statement. Information Return of U.S. Persons With Respect to Foreign Disregarded Entities. Transactions Between controlled Foreign Disregarded Entity and Filer or Other Related Entities. District of Columbia First-Time Homebuyer Credit. Information to Claim Earned Income Credit After Disallowance. Education Credits. Biodiesel Fuels Credit. Return of U.S. Persons With Respect to Certain Foreign Partnerships. Partner’s Share of Income Deductions, Credits, etc. Transfer of Property to a Foreign Partnership. Acquisitions, Dispositions, and Changes of Interests in a Foreign Partnership. Interest Corporation Under the Look-Back Method for Property Depreciated Under the Income Forecast Method. Extraterritorial Income Exclusion. New Markets Credit. IRS e-file Signature Authorization for Form 4686 or Form 2350. Autorizacion de firma para presentar por medio del IRS e-file para el Formulario 4868 (SP) o el Formulario 2350 (SP). IRS e-file Signature Authorization. Autorizacion de firm para presentar la Declaracion por medio del IRS e-file. Credit for Qualified Retirement Savings Contributions. Credit for Small Employer Pensions Plan Startup Costs. Credit for Employer-Provided Childcare Facilities and Services. Health Coverage Tax Credit. Reportable Transaction Disclosure Statement. Direct Deposit of Refund to More than One Account. Health Savings Accounts (HSAs). Low Sulfur Diesel Fuel Production Credit. Statement for Individuals Who Begin or End Bona Fide Residence in a U.S. Possession. Qualified Railroad Track Maintenance Credit. Domestic Production Activities Deduction. Distills Spirits Credit. Nonconventional Source Fuel Credit. Energy Efficient Home Credit. Alternative Motor Vehicle Credit. Alternative Fuel Vehicle Refueling Property Credit. Credit to Holders of Tax Credit Bonds. Tuition and Fees Deduction. Form Form Form Form 8873 8874 8878 8878 ................................................. ................................................. ................................................. SP ........................................... Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form 8912 Form 8879 ................................................. 8879 SP ........................................... 8880 ................................................. 8881 ................................................. 8882 ................................................. 8885 ................................................. 8886 ................................................. 8888 ................................................. 8889 ................................................. 8896 ................................................. 8898 ................................................. 8900 ................................................. 8903 ................................................. 8906 ................................................. 8907 ................................................. 8908 ................................................. 8910 ................................................. 8911 ................................................. ........................................................... 8917 ................................................. VerDate Sep<11>2014 19:16 Sep 27, 2019 Jkt 247001 PO 00000 Frm 00208 Fmt 4703 Sfmt 4703 E:\FR\FM\30SEN1.SGM 30SEN1 51716 Federal Register / Vol. 84, No. 189 / Monday, September 30, 2019 / Notices APPENDIX A—Continued Form No. Form name Form Form Form Form Form Form Form Form Form 8919 ................................................. 8925 ................................................. 8932 ................................................. 8933 ................................................. 8936 ................................................. 9465 ................................................. 9465 SP ........................................... SS–4 ................................................. SS–8 ................................................. Form Form Form Form Form Form Form Form Form T (Timber) ........................................ W–4 .................................................. W–4 P .............................................. W–4 S .............................................. W–4 V .............................................. W–4 (SP) .......................................... W–7 .................................................. W–7 A .............................................. W–7 (SP) .......................................... Form 1040 ES (NR) ................................... Form 1040 ES (PR) ................................... W–7 (COA) ................................................ Form 1040 Schedule 1 .............................. Form 1040 Schedule 2 .............................. Form 1040 Schedule 3 .............................. Form 1040 Schedule 4 .............................. Form 1040 Schedule 5 .............................. Form 1040 Schedule 6 .............................. Form 1040–C ............................................. Form 1040–SR .......................................... Form 8867 ................................................. Form 8915–C ............................................. Form 8958 ................................................. Form 8962 ................................................. Form 965–C ............................................... Form 3911 ................................................. Form 8857 ................................................. Form 8302 ................................................. Form 14039 ............................................... Form 14095 ............................................... Form 8938 ................................................. Uncollected Social Security and Medicare Tax on Wages. Report of Employer-Owned Life Insurance Contracts. Credit for Employer Differential Wage Payments. Carbon Dioxide Sequestration Credit. Qualified Plug-In Electric Drive Motor Vehicle Credit. Installment Agreement Request. Solicitud para un Plan de Pagos a Plazos. Application for Employer Identification Number. Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding. Forest Activities Schedules. Employee’s Withholding Allowance Certificate. Withholding Certificate for Pension or Annuity Payments. Request for Federal Income Tax Withholding From Sick Pay. Voluntary Withholding Request. Certificado de Exencion de la Retencion del Empleado. Application for IRS Individual Taxpayer Indentification Number. Application for Taxpayer Identification Number for Pending U.S. Adoptions. Solicitud de Numero de Indenticacion Personal del Contribuyente del Servico de Impuestos Internos. U.S. Estimated Tax for Nonresident Alien Individuals. Federales Estimadas del Trabajo por Cuenta Propia y sobre el Impleo de Empleados DomestocsPuerto Rico. Certificate of Accuracy for IRS Individual Taxpayer Identification Number. Form 1040 Schedule 1 Additional Income and Adjustments to Income. Form 1040 Schedule 2 Tax. Form 1040 Schedule 3 Nonrefundable Credits. Form 1040 Schedule 4 Other Taxes. Form 1040 Schedule 5 Other Payments and Refundable Credits. Form 1040 Schedule 6 Foreign Address and Third Party Designee. U.S. Departing Alien Income Tax Return. U.S. Income Tax Return for Seniors. Paid Preparer’s Due Diligence Checklist. Qualified 2018 Disaster Retirement Plan Distributions and Repayments. Allocation of Tax Amounts Between Certain Individuals in Community Property States. Premium Tax Credit (PTC). Form 965–C, Transfer Agreement Under 965(h)(3). Taxpayer Statement Regarding Refund. Request for Innocent Spouse Relief. Electronic Deposit of Tax Refund of $1 Million or more. Identity Theft Affidavit. The Health Coverage Tax Credit (HCTC) Reimbursement Request Form. Statement of Specified Foreign Financial Assets. APPENDIX B Title/description 1545–0735 ** ......... 1545–0768 *** ........ 1545–0771 *** ........ 1545–0782 ** ......... 1545–0916 *** ........ 1545–1005 ** ......... 1545–1051 ** ......... khammond on DSKJM1Z7X2PROD with NOTICES 1545–1056 ** ......... 1545–1112 ............. 1545–1131 ............. 1545–1132 ** ......... 1545–1139 ** ......... 1545–1201 * ........... 1545–1244* ........... 1545–1251 ** ......... 1545–1265 ............. 1545–1353 ............. VerDate Sep<11>2014 Final Amortization of Reforestation Expenditures (TD 7927). TD 7898—Employers Qualified Educational Assistance Programs. TD 8864 (Final); EE–63–88 (Final and temp regulations) Taxation of Fringe Benefits and Exclusions From Gross Income for Certain Fringe Benefits; IA–140–86 (Temporary) Fringe Benefits Treas reg 1.274. Limitation on reduction in income tax liability incurred to the Virgin Islands. TD 8073 (Temporary Regulations)—Effective Dates and Other Issues Arising Under the Employee Benefit Provisions of the Tax Reform Act of 1984. TD 8302—Low-Income Housing Credit for Federally-assisted Buildings. TD 8556 (Final)—Computation and Characterization of Income and Earnings and Profits Under the Dollar Approximate Separate Transactions Method of Accounting (DASTM). REG–209020–86 (NPRM & Temporary)—Foreign Tax Credit: Notification of Foreign Tax Redeterminations. Time and Manner of Making Certain Elections Under the Technical and Miscellaneous Revenue Act of 1988 (26 CFR 301.9100–8). TD 8400—(Final) Taxation of Gain or Loss from Certain Nonfunctional Currency Transactions (Section 988 Transactions). Denial of interest deduction on certain obligations to foreign persons. Adjustments to Basis of Stock and Indebtedness to Shareholders of S Corporations and Treatment of Distributions by S Corporations to Shareholders (TD 9300); TD 9428—Section 1367 Regard. Election to Expense Certain Depreciable Business Assets. T.D. 9013 Limitation on Passive Activity Losses and Credits—Treatment on Self-Charged Items of Income and Expense. TD 8437—Limitations on Percentage Depletion in the Case of Oil and Gas Wells. Capitalization of Interest. TD 8517: Debt Instruments With Original Discount; Imputed Interest on Deferred Payment Sales or Exchanges of Property; TD 9599: Property Traded on an Established Market. 19:16 Sep 27, 2019 Jkt 247001 PO 00000 Frm 00209 Fmt 4703 Sfmt 4703 E:\FR\FM\30SEN1.SGM 30SEN1 Federal Register / Vol. 84, No. 189 / Monday, September 30, 2019 / Notices 51717 APPENDIX B—Continued Title/description 1545–1435 ............. 1545–1450 ............. 1545–1452 * ........... 1545–1464 * ........... 1545–1484 ** ......... 1545–1522 *** ........ 1545–1546 *** ........ 1545–1595 ............. 1545–1616 * ........... 1545–1649 * ........... 1545–1660 ** ......... 1545–1701 ** ......... 1545–1748 ** ......... 1545–1773 * ........... 1545–1792 ............. 1545–1797 ** ......... 1545–1816 * ........... 1545–1831 ** ......... 1545–1834 ** ......... 1545–1843 ** ......... 1545–1855 ** ......... 1545–1899 ............. 1545–1900 ** ......... 1545–1903 ** ......... 1545–1930 * ........... 1545–1937 ** ......... 1545–1956 * ........... 1545–1992 ............. 1545–1994 ** ......... 1545–2001 ............. 1545–2018 * ........... 1545–2040 ............. 1545–2044 ............. 1545–2047 ** ......... 1545–2115 * ........... 1545–2120 ** ......... 1545–2134 ** ......... 1545–2156 ** ......... 1545–2158 ............. 1545–2167 ............. 1545–2169 * ........... 1545–2194 ** ......... 1545–2283 ............. TD 8706 Electronic Filing of Form W–4. Debt Instructions With Originals Issue Discount; Contingent Payments; Anti-Abuse Rule (TD 8674). FI–43–94 (TD 8649—Final) Regulations Under Section 1258 of the Internal Revenue Code of 1986; Netting Rule for Certain Conversion Transactions. TD 8960 (Final)—Deductibility, Substantiation, and Disclosure of Certain Charitable Contributions. TD 8881(Final) REG–242282–97 (formerly Intl-62–90, Intl-32–93, Intl-52–86, and Intl-52–94) General Revision of Regulations Relating to Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons and Revisions of Information. Revenue Procedure 2017–52, 2017–1, 2017–3 Rulings and determination letters. Revenue Procedure 97–33, EFTPS (Electronic Federal Tax Payment System). Automatic Data Processing—(Rev. Proc. 98–25). TD 8816 (Final) Roth IRAs. Rev. Proc. 99–21 Disability Suspension. Notice 99–43 Nonrecognition Exchanges under Section 897. Revenue Procedure 2000–37—Reverse Like-kind Exchanges (as modified by Rev Proc. 2004–51). Changes in Accounting Periods—REG–106917–99 (TD 8669/Final). Revenue Procedure 2014–55, Election Procedures and Information Reporting with Respect to Interests in Certain Canadian Retirement Plans. Split-Dollar Life Insurance Arrangements. (TD9082)(Final), Revision of Income Tax Regulations under Sections 897, 1445, and 6109 to require use of Taxpayer Identifying Numbers on Submission under the Section 897 and 1445. TD 9054—Disclosure of Returns and Return Information to Designee of Taxpayer (as amended by TD 9618). TD 9157 (Final) Guidance Regarding the Treatment of Certain Contingent Payment Debt Instruments w/one or more Payments that are Denominated in, or Determined by Reference to, a Nonfunctional Currency. Revenue Procedure 2003–39, Section 1031 LKE (Like-Kind Exchanges) Auto Leasing Programs. TD 9207 (final)—Assumptions of Partner Liabilities; REG–106736–00 (NPRM). TD 9285—Limitation on Use of the Nonaccrual-Experience Method of Accounting Under Section 448(d)(5). Timely Mailing Treated As Timely Filing. (TD 9212) Final, Source of Compensation for Labor or Personal Services. TD 9168—Optional 10-Year Write-off of Certain Tax Preferences (REG–124405–03). T.D. 9248—Residence and Source Rules Involving U.S. Possessions and Other Conforming Changes (Final and Temporary). Notice 2005–41, Guidance Regarding Qualified Intellectual Property Contributions. Rev. Proc. 2007–25, Revenue Procedure regarding I.R.C. 6707A(e) and Disclosure with the SEC. REG–146459–05—TD 9324 (Final) Designated Roth Contributions Under Section 402A. Notice 2008–36: Amplification of Notice 2006–28 Energy Efficient Homes Credit; Manufactured Homes. Rev. Proc. 2006–16, Renewal Community Depreciation Provisions. Revenue Procedure 2006–31, Revocation of Election filed under I.R.C. 83(b). Automatic Consent to change certain elections relating to the apportionment of interest expense and research and experimental expenditures (RP 2006–42). Revenue Procedure 2015–40, Procedures for Requesting Competent Authority Assistance Under Tax Treaties. Rescission of penalty for failure to include reportable transaction information with return. TD 9481—Travel Expenses of State Legislators (REG–119518–07). Revenue Procedures 2008–60; 2012–27: Election Involving the Repeal of the Bonding Requirement and Notification of Increase of Tax under § 42(j)(6). Notice 2009–41—Credit for Residential Energy Efficient Property. Revenue Procedure 2010–13, Disclosure of Activities Grouped under Section 469. Notice 2010–54: Production Tax Credit for Refined Coal. Stripping Transactions for Qualified Tax Credit Bonds. Notice 2010–30/Notice 2012–41—Transitional Guidance for Taxpayers Claiming Relief Under the Military Spouses Residency Relief Act for Taxable Year 2009 and Subsequent Years. Rules for Certain Rental Real Estate Activities. Form 461 Limitation on Business Losses. * OMB Numbers are or to be retired because they are applicable to Individual filers (1545–0074). ** OMB Numbers are or to be retired because they are applicable to Individual (1545–0074) and business (1545–0123) filers. *** OMB Numbers are or to be retired because they are applicable to Individual (1545–0074) and business (1545–0123) and Tax Exempt (1545–0047) filers. khammond on DSKJM1Z7X2PROD with NOTICES APPENDIX C OMB numbers that will no longer be separately reported in order to eliminate duplicate burden reporting. For individual filers, the following OMB numbers are or will be retired resulting in a total reduction of 94,011,246 reported burden hours: Burden hours OMB No. Title/description 17,049 .................... 2,370,600 ............... 40 ........................... 3,015,000 ............... 100 ......................... 1545–0138 ............ 1545–1034 ............ 1545–1093 * .......... 1545–1201 ............ 1545–1244 ............ 16,600 .................... 1545–1384 ............ U.S. Departing Alien Income Tax Statement. Passive Activity Credit Limitations. Final Minimum Tax-Tax Benefit Rule (TD 8416). Election to Expense Certain Depreciable Business Assets. T.D. 9013—Limitation on Passive Activity Losses and Credits—Treatment on Self-Charged Items of Income and Expense. Form 3911—Taxpayer Statement Regarding Refund. VerDate Sep<11>2014 19:16 Sep 27, 2019 Jkt 247001 PO 00000 Frm 00210 Fmt 4703 Sfmt 4703 E:\FR\FM\30SEN1.SGM 30SEN1 51718 Federal Register / Vol. 84, No. 189 / Monday, September 30, 2019 / Notices APPENDIX C—Continued OMB numbers that will no longer be separately reported in order to eliminate duplicate burden reporting. For individual filers, the following OMB numbers are or will be retired resulting in a total reduction of 94,011,246 reported burden hours: Burden hours OMB No. Title/description 5,000 ...................... 1545–1452 ............ 1,975,000 ............... 316,000 .................. 125,000 .................. 17,824,793 ............. 24,100 .................... 1,729 ...................... 10,000 .................... 1545–1464 ............ 1545–1596 ............ 1545–1616 ............ 1545–1629 * .......... 1545–1649 ............ 1545–1763 ............ 1545–1773 ............ 800 ......................... 1545–1816 ............ 300,000 .................. 1545–1930 ............ 430 ......................... 1,027,515 ............... 72,201,704 ............. 400 ......................... 3,700 ...................... 514,836 .................. 2,039 ...................... 6,200 ...................... 1545–1956 * .......... 1545–1973 * .......... 1545–1974 * .......... 1545–2018 ............ 1545–2115 * .......... 1545–2139 ............ 1545–2152 ............ 1545–2169 ............ 1,652,000 ............... 1545–2195 ............ FI–43–94 (TD 8649—Final)—Regulations Under Section 1258 of the Internal Revenue Code of 1986; Netting Rule for Certain Conversion Transactions. TD 8960 (Final)—Deductibility, Substantiation, and Disclosure of Certain Charitable Contributions. Form 8857. TD 8816 (Final)—Roth IRAs. Paid Preparer’s Due Diligence Checklist. Rev. Proc. 99–21, Disability Suspension. Form 8302—Electronic Deposit of Tax Refund of $1 Million or more. Revenue Procedure 2014–55, Election Procedures and Information Reporting with Respect to Interests in Certain Canadian Retirement Plans. TD 9054—Disclosure of Returns and Return Information to Designee of Taxpayer (as amended by TD 9618). T.D. 9248—Residence and Source Rules Involving U.S. Possessions and Other Conforming Changes (Final and Temporary). Rev. Proc. 2007–25, Revenue Procedure regarding I.R.C. 6707A(e) and Disclosure with the SEC. Net Profit from Business. Schedule C (Form 1040), Profit or Loss From Business. Revenue Procedure 2006–31, Revocation of Election filed under I.R.C. 83(b). TD 9481—Travel Expenses of State Legislators (REG–119518–07). Identity Theft Affidavit. The Health Coverage Tax Credit (HCTC) Reimbursement Request Form. Notice 2010–30/Notice 2012–41—Transitional Guidance for Taxpayers Claiming Relief Under the Military Spouses Residency Relief Act for Taxable Year 2009 and Subsequent Years. Form 8938 Statement of Specified Foreign Financial Assets. 94,011,246 ...... Total Burden hours (or to be) discontinued. * Discontinued in FY19. [FR Doc. 2019–21066 Filed 9–27–19; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Forms 1065, 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. AGENCY: Notice and request for comments. ACTION: 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, 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 khammond on DSKJM1Z7X2PROD with NOTICES SUMMARY: VerDate Sep<11>2014 19:16 Sep 27, 2019 Jkt 247001 related attachments to these forms (see the Appendix to this notice). DATES: Written comments should be received on or before November 29, 2019 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 by the taxpayer or with preparer assistance. These are forms used by business taxpayers. These include Forms 1065, 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 Appendix A for this notice). In addition, there are numerous OMB numbers that report burden already included in this OMB number. In order to eliminate this duplicative burden reporting, 163 OMB numbers are PO 00000 Frm 00211 Fmt 4703 Sfmt 4703 being obsoleted. See Appendix B for information on the obsoleted OMB numbers and the burden that was previously reported under those numbers. 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. Proposed PRA Submission to OMB Title: U.S. Business Income Tax Return. OMB Number: 1545–0123. Form Numbers: Forms 1065, 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). E:\FR\FM\30SEN1.SGM 30SEN1

Agencies

[Federal Register Volume 84, Number 189 (Monday, September 30, 2019)]
[Notices]
[Pages 51712-51718]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2019-21066]


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

DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Form 1040, Form 1040NR, 
Form 1040NR-EZ, Form 1040X, 1040-SR and All Attachments and Related 
Forms

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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

SUMMARY: The Internal Revenue Service, as part of its continuing effort 
to reduce paperwork and respondent burden, invites the general public 
and other Federal agencies to take this opportunity to comment on 
proposed and continuing information collections, as required by the 
Paperwork Reduction Act of 1995 (PRA. This notice requests comments on 
all forms used by individual taxpayers: Form 1040, U.S. Individual 
Income Tax Return; Form 1040NR; Form 1040NR-EZ; Form 1040X, 1040-SR and 
attachments, related forms and, some related regulations (see the 
Appendix A and B to this notice). In addition, there are numerous OMB 
numbers that report burden already included in this OMB number. In 
order to eliminate this duplicative burden reporting, 25 OMB numbers 
are being obsoleted. See Appendix C for information on the obsoleted 
OMB numbers and the burden that was/is reported under those numbers.

DATES: Written comments should be received on or before November 29, 
2019 to be assured of consideration.

ADDRESSES: Direct all written comments to The OMB Unit, 
SE:W:CAR:MP:T:M:SS, Internal Revenue Service, Room 6529, 1111 
Constitution Avenue NW, Washington, DC 20224. Requests for additional 
information should be directed to Laurie Brimmer, at Internal Revenue 
Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, 
or through the internet, at [email protected].

SUPPLEMENTARY INFORMATION: 

PRA Approval of Forms Used by Individual Taxpayers

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

Taxpayer Burden

    Burden is defined as the time and out-of-pocket costs incurred by 
taxpayers in complying with the Federal tax system and are estimated 
separately. Out-of-pocket costs include any expenses incurred by 
taxpayers to prepare and submit their tax returns. Examples include tax 
return preparation fees, the purchase price of tax preparation 
software, submission fees, photocopying costs, postage, and phone calls 
(if not toll-free).

Taxpayer Burden Estimates

    Table 1 shows the preliminary burden estimates for individual 
taxpayers filing 2020 Form 1040, Form 1040NR, Form 1040NR-EZ, Form 
1040X, 1040-SR tax return. The estimate is preliminary and reflects 
only the change in burden from technical adjustments related to 
updating the number of affected taxpayers to reflect the FY2020 
forecast. The estimate will be revised to reflect legislative and 
regulatory changes since 2018 and further detail about the burden 
estimates will be provided for the 30-day notice for this FRN.
    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.

Proposed PRA Submission to OMB

    Title: U.S. Individual Income Tax Return.
    OMB Number: 1545-0074.
    Form Numbers: Form 1040; Form 1040NR; Form 1040NR-EZ, Form 1040X, 
1040-SR and all attachments and related forms (see the Appendix A to 
this notice).
    Abstract: OMB number 1545-0074 reports the estimated burden 
incurred by individual taxpayers to meet their tax-compliance-related 
reporting requirements. The estimate is preliminary and reflects only 
the change in burden related to technical adjustments related to 
updating the number of affected taxpayers to reflect the FY2020 
forecast.
    Type of Review: Revision of currently approved collections.
    Affected Public: Individuals or households.
    Estimated Number of Respondents: 159,800,000.
    Total Estimated Time: 1.755 billion hours (1,755,000,000 hours).
    Estimated Time per Respondent: 10.98 hours.

[[Page 51713]]

    Total Estimated Out-of-Pocket Costs: $32.318 billion 
($32,318,000,000).
    Estimated Out-of-Pocket Cost per Respondent: $202.
    Total Monetized Burden Costs: $60.424 billion ($60,424,000,000).
    Estimated Total Monetized Burden per Respondent: $378.

    Note: Amounts below are for FY2020. 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.


   Table 1--ICB Estimates for the 1040/NR/NR-EZ/X Series of Returns and Supporting Forms and Schedules FY2020
----------------------------------------------------------------------------------------------------------------
                                                                               Program change
                                                                  FY19             due to             FY20
                                                                                 adjustment
----------------------------------------------------------------------------------------------------------------
Number of Taxpayers.......................................       157,800,000         2,000,000       159,800,000
Burden in Hours...........................................     1,784,000,000      (28,000,000)     1,755,000,000
Burden in Dollars.........................................    31,764,000,000       554,000,000    32,318,000,000
Monetized Total Burden....................................    60,225,000,000       199,000,000    60,424,000,000
----------------------------------------------------------------------------------------------------------------
Source RAAS:KDA 9/3/2019.

    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 content may become material in the 
administration of any internal revenue law. Generally, tax returns and 
tax return information are confidential, as required by 26 U.S.C. 6103.

Request for Comments

    Comments submitted in response to this notice will be summarized 
and/or included in the request for OMB approval. All comments will 
become a matter of public record. Comments are invited on: (a) Whether 
the collection of information is necessary for the proper performance 
of the functions of the agency, including whether the information will 
have practical utility; (b) the accuracy of the agency's estimate of 
the burden of the collection of information; (c) ways to enhance the 
quality, utility, and clarity of the information to be collected; (d) 
ways to minimize the burden of the collection of information on 
respondents, including through the use of automated collection 
techniques or other forms of information technology; and (e) estimates 
of capital or start-up costs and costs of operation, maintenance, and 
purchase of services to provide information.

    Approved: September 24, 2019.
Laurie Brimmer,
Senior Tax Analyst.

                                                   Appendix A
----------------------------------------------------------------------------------------------------------------
                             Form No.                                                Form name
----------------------------------------------------------------------------------------------------------------
Form 1040........................................................  U.S. Individual Tax Return.
Form 1040 X......................................................  Amended U.S. Individual Income Tax Return.
Form 1040 NR.....................................................  U.S. Nonresident Alien Income Tax Return.
Form 1040 NR-EZ..................................................  U.S. Income Tax Return for Certain
                                                                    Nonresident Aliens with No Dependents.
Schedule A (1040)................................................  Itemized Deductions.
Schedule B (Form 1040)...........................................  Interest and Ordinary Dividends.
Schedule C (Form 1040)...........................................  Profit or Loss from Business.
Schedule C-EZ (Form 1040)........................................  Net Profit from Business.
Schedule D (Form 1040)...........................................  Capital Gains and Losses.
Schedule E (Form 1040)...........................................  Supplemental Income and Loss.
Schedule EIC (Form 1040).........................................  Earned Income Credit.
Schedule F (Form 1040)...........................................  Profit or Loss from Farming.
Schedule H (Form 1040) and Sch H(PR).............................  Household Employment Taxes.
Schedule J (Form 1040)...........................................  Income Averaging for Farmers and Fishermen.
Schedule R (Form 1040)...........................................  Credit for the Elderly or the Disabled.
Schedule SE (Form 1040)..........................................  Self-Employment Tax.
Form 1040 V......................................................  Payment Voucher.
Form 1040 ES/OCR.................................................  Estimated Tax for Individuals (Optical
                                                                    Character Recognition with Form 1040V).
Form 1040 ES.....................................................  Estimate Tax for Individuals.
Form 673.........................................................  Statement for Claiming Exemption from
                                                                    Withholding on Foreign Earned Income
                                                                    Eligible for the Exclusions Provided by
                                                                    Section 911.
Form 926.........................................................  Return by a U.S. Transferor of Property to a
                                                                    Foreign Corporation.
Form 970.........................................................  Application to Use LIFO Inventory Method.
Form 972.........................................................  Consent of Shareholder to Include Specific
                                                                    Amount in Gross Income.
Form 982.........................................................  Reduction of Tax Attributes Due to Discharge
                                                                    of Indebtedness (and Section 1082 Basis
                                                                    Adjustment).
Form 1045........................................................  Application for Tentative Refund.
Form 1116........................................................  Foreign Tax Credit.
Form 1127........................................................  Application for Extension of Time for Payment
                                                                    of Tax.
Form 1128........................................................  Application to Adopt, Change, or Retain a Tax
                                                                    Year.
Form 1310........................................................  Statement of Person Claiming Refund Due to a
                                                                    Deceased Taxpayer.
Form 2106........................................................  Employee Business Expenses.
Form 2106-EZ.....................................................  Unreimbursed Employee Business Expenses.

[[Page 51714]]

 
Form 2120........................................................  Multiple Support Declaration.
Form 2210........................................................  Underpayment of Estimated Tax by Individuals,
                                                                    Estates, and Trusts.
Form 2210-F......................................................  Underpayment of Estimated Tax by Farmers and
                                                                    Fishermen.
Form 2350........................................................  Application for Extension of Time to File
                                                                    U.S. Income Tax Return.
Form 2350 SP.....................................................  Solicitud de Prorroga para Presentar la
                                                                    Declaracion del Impuesto Personal sobre el
                                                                    Ingreso de lose Estados Unidos.
Form 2439........................................................  Notice to Shareholder of Undistributed Long-
                                                                    Term Capital Gains.
Form 2441........................................................  Child and Dependent Care Expenses.
Form 2555........................................................  Foreign Earned Income.
Form 2555 EZ.....................................................  Foreign Earned Income Exclusion.
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.
Form 3800........................................................  General Business Credit.
Form 3903........................................................  Moving Expenses.
Form 4029........................................................  Application for Exemption from Social
                                                                    Security and Medicare Taxes and Waiver of
                                                                    Benefits.
Form 4070........................................................  Employee's Report of Tips to Employer.
Form 4070A.......................................................  Employee's Daily Record of Tips.
Form 4136........................................................  Credit for Federal Tax Paid on Fuels.
Form 4137........................................................  Social Security and Medicare Tax on
                                                                    Underreported Tip Income.
Form 4255........................................................  Recapture of Investment Credit.
Form 4361........................................................  Application for Exemption From Self-
                                                                    Employment Tax for Use by Ministers, Members
                                                                    of Religious Orders, and Christian Science
                                                                    Practitioners.
Form 4562........................................................  Depreciation and Amortization.
Form 4563........................................................  Exclusion of Income for Bona Fide Residents
                                                                    of American Samoa.
Form 4684........................................................  Casualties and Thefts.
Form 4797........................................................  Sale of Business Property.
Form 4835........................................................  Farm Rental Income and Expenses.
Form 4852........................................................  Substitute for Form W-2, Wage and Tax
                                                                    Statement or Form 1099-R, Distributions From
                                                                    Pension Annuities, Retirement or Profit-
                                                                    Sharing Plans, IRAs, Insurance Contracts,
                                                                    etc.
Form 4868........................................................  Application for Automatic Extension of Time
                                                                    to Tile Individual U.S. Income Tax Return.
Form 4868 SP.....................................................  Solicitud de Prorroga Automatica para
                                                                    Presentar la Declaracion del Impuesto sobre
                                                                    el Ingreso Personal de los Estados Unidos.
Form 4952........................................................  Investment Interest Expense Deduction.
Form 4970........................................................  Tax on Accumulation Distribution of Trusts.
Form 4972........................................................  Tax on Lump-Sum Distributions.
Form 5074........................................................  Allocation of Individual Income Tax To Guam
                                                                    or the Commonwealth of the Northern Mariana
                                                                    Islands (CNMI).
Form 5213........................................................  Election to Postpone Determination as to
                                                                    Whether the Presumption Applies that an
                                                                    Activity is Engaged in for Profit.
Form 5329........................................................  Additional Taxes on Qualified Plans
                                                                    (Including IRAs) and Other Tax-Favored
                                                                    Accounts.
Form 5405........................................................  First-Time Homebuyer Credit.
Form 5471........................................................  Information Return of U.S. Persons with
                                                                    Respect to Certain Foreign Corporations.
Schedule J (Form 5471)...........................................  Accumulated Earnings and Profits (E&P) and
                                                                    Taxes of Controlled Foreign Corporations.
Schedule M (Form 5471)...........................................  Transactions Between Controlled Foreign
                                                                    Corporation and Shareholders or Other
                                                                    Related Persons.
Schedule O (Form 5471)...........................................  Organization or Reorganization of Foreign
                                                                    Corporation, and Acquisitions and
                                                                    Dispositions of its Stock.
Form 5695........................................................  Residential Energy Credits.
Form 5713........................................................  International Boycott Report.
Schedule A (Form 5713)...........................................  International Boycott Factor (Section
                                                                    999(c)(1)).
Schedule B (Form 5713)...........................................  Specifically Attributable Taxes and Income
                                                                    (Section 999(c)(2)).
Schedule C (Form 5713)...........................................  Tax Effect of the International Boycott
                                                                    Provisions.
Form 5754........................................................  Statement by Person(s) Receiving Gambling
                                                                    Winnings.
Form 5884........................................................  Work Opportunity Cost.
Form 6198........................................................  At-Risk Limitations.
Form 6251........................................................  Alternative Minimum Tax-Individuals.
Form 6252........................................................  Installment Sale Income.
Form 6478........................................................  Credit for Alcohol Used as Fuel.
Form 6765........................................................  Credit for Increasing Research Activities.
Form 6781........................................................  Gains and Losses From Section 1256 Contracts
                                                                    and Straddles.
Form 8082........................................................  Notice of Inconsistent Treatment or
                                                                    Administrative Adjustment Request (AAR).
Form 8275........................................................  Disclosure Statement.
Form 8275-R......................................................  Regulation Disclosure Statement.
Form 8283........................................................  Noncash Charitable Contributions.
Form 8332........................................................  Release of Claim to Exemption for Child of
                                                                    Divorced or Separated Parents.
Form 8379........................................................  Injured Spouse Claim and Allocation.
Form 8396........................................................  Mortgage Interest Credit.
Form 8453........................................................  U.S. Individual Income Tax Declaration for an
                                                                    IRS e-file Return.
Form 8582........................................................  Passive Activity Loss Limitation.
Form 8582-CR.....................................................  Passive Activity Credit Limitations.
Form 8586........................................................  Low-Income Housing Credit.

[[Page 51715]]

 
Form 85948801....................................................  Asset Acquisition Statement.
Form 8606........................................................  Nondeductible IRAs.
Form 8609-A......................................................  Annual Statement for Low-Income Housing
                                                                    Credit.
Form 8611........................................................  Recapture of Low-Income Housing Credit.
Form 8615........................................................  Tax for Certain Children Who Have Investment
                                                                    Income of More than $1,800.
Form 8621........................................................  Return by a Shareholder of a Passive Foreign
                                                                    Investment Company or Qualified Electing
                                                                    Fund.
Form 8621-A......................................................  Late Deemed Dividend or Deemed Sale Election
                                                                    by a Passive Foreign Investment Company.
Form 8689........................................................  Allocation of Individual Income Tax to the
                                                                    Virgin Islands.
Form 8693........................................................  Low-Income Housing Credit Disposition Bond.
Form 8697........................................................  Interest Computations Under the Look-Back
                                                                    Method for Completed Long-Term Contracts.
Form 8801........................................................  Credit for Prior Year Minimum Tax-
                                                                    Individuals, Estates, and Trusts.
Form 8812........................................................  Additional Child Tax Credit.
Form 8814........................................................  Parents' Election to Report Child's Interest
                                                                    and Dividends.
Form 8815........................................................  Exclusion of Interest From Series EE and I
                                                                    U.S. Savings Bonds Issued After 1989.
Form 8818........................................................  Optional Form to Record Redemption of Series
                                                                    EE and I U.S. Savings Bonds Issued After
                                                                    1989.
Form 8820........................................................  Orphan Drug Credit.
Form 8821........................................................  Tax Information Authorization.
Form 8822........................................................  Change of Address.
Form 8824........................................................  Like-Kind Exchanges.
Form 8826........................................................  Disabled Access Credit.
Form 8828........................................................  Recapture of Federal Mortgage Subsidy.
Form 8829........................................................  Expenses for Business Use of Your Home.
Form 8832........................................................  Entity Classification Election.
Form 8833........................................................  Treaty-Based Return Position Disclosure Under
                                                                    Section 6114 or 7701(b).
Form 8834........................................................  Qualified Electric Vehicle Credit.
Form 8835........................................................  Renewable Electricity and Refined Coal
                                                                    Production Credit.
Form 8838........................................................  Consent to Extend the Time to Assess Tax
                                                                    Under Section 367-Gain Recognition
                                                                    Statement.
Form 8839........................................................  Qualified Adoption Expenses.
Form 8840........................................................  Closer Connection Exception Statement for
                                                                    Aliens.
Form 8843........................................................  Statement for Exempt Individuals and
                                                                    Individuals With a Medical Condition.
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 8853........................................................  Archer MSAs and Long-Term Care Insurance
                                                                    Contracts.
Form 8854........................................................  Initial and Annual Expatriation Information
                                                                    Statement.
Form 8858........................................................  Information Return of U.S. Persons With
                                                                    Respect to Foreign Disregarded Entities.
Schedule M (Form 8858)...........................................  Transactions Between controlled Foreign
                                                                    Disregarded Entity and Filer or Other
                                                                    Related Entities.
Form 8859........................................................  District of Columbia First-Time Homebuyer
                                                                    Credit.
Form 8862........................................................  Information to Claim Earned Income Credit
                                                                    After Disallowance.
Form 8863........................................................  Education Credits.
Form 8864........................................................  Biodiesel Fuels Credit.
Form 8865........................................................  Return of U.S. Persons With Respect to
                                                                    Certain Foreign Partnerships.
Schedule K-1.....................................................  Partner's Share of Income Deductions,
                                                                    Credits, etc.
Schedule O (Form 8865)...........................................  Transfer of Property to a Foreign
                                                                    Partnership.
Schedule P (Form 8865)...........................................  Acquisitions, Dispositions, and Changes of
                                                                    Interests in a Foreign Partnership.
Form 8866........................................................  Interest Corporation Under the Look-Back
                                                                    Method for Property Depreciated Under the
                                                                    Income Forecast Method.
Form 8873........................................................  Extraterritorial Income Exclusion.
Form 8874........................................................  New Markets Credit.
Form 8878........................................................  IRS e-file Signature Authorization for Form
                                                                    4686 or Form 2350.
Form 8878 SP.....................................................  Autorizacion de firma para presentar por
                                                                    medio del IRS e-file para el Formulario 4868
                                                                    (SP) o el Formulario 2350 (SP).
Form 8879........................................................  IRS e-file Signature Authorization.
Form 8879 SP.....................................................  Autorizacion de firm para presentar la
                                                                    Declaracion por medio del IRS e-file.
Form 8880........................................................  Credit for Qualified Retirement Savings
                                                                    Contributions.
Form 8881........................................................  Credit for Small Employer Pensions Plan
                                                                    Startup Costs.
Form 8882........................................................  Credit for Employer-Provided Childcare
                                                                    Facilities and Services.
Form 8885........................................................  Health Coverage Tax Credit.
Form 8886........................................................  Reportable Transaction Disclosure Statement.
Form 8888........................................................  Direct Deposit of Refund to More than One
                                                                    Account.
Form 8889........................................................  Health Savings Accounts (HSAs).
Form 8896........................................................  Low Sulfur Diesel Fuel Production Credit.
Form 8898........................................................  Statement for Individuals Who Begin or End
                                                                    Bona Fide Residence in a U.S. Possession.
Form 8900........................................................  Qualified Railroad Track Maintenance Credit.
Form 8903........................................................  Domestic Production Activities Deduction.
Form 8906........................................................  Distills Spirits Credit.
Form 8907........................................................  Nonconventional Source Fuel Credit.
Form 8908........................................................  Energy Efficient Home Credit.
Form 8910........................................................  Alternative Motor Vehicle Credit.
Form 8911........................................................  Alternative Fuel Vehicle Refueling Property
                                                                    Credit.
8912.............................................................  Credit to Holders of Tax Credit Bonds.
Form 8917........................................................  Tuition and Fees Deduction.

[[Page 51716]]

 
Form 8919........................................................  Uncollected Social Security and Medicare Tax
                                                                    on Wages.
Form 8925........................................................  Report of Employer-Owned Life Insurance
                                                                    Contracts.
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 9465........................................................  Installment Agreement Request.
Form 9465 SP.....................................................  Solicitud para un Plan de Pagos a Plazos.
Form SS-4........................................................  Application for Employer Identification
                                                                    Number.
Form SS-8........................................................  Determination of Worker Status for Purposes
                                                                    of Federal Employment Taxes and Income Tax
                                                                    Withholding.
Form T (Timber)..................................................  Forest Activities Schedules.
Form W-4.........................................................  Employee's Withholding Allowance Certificate.
Form W-4 P.......................................................  Withholding Certificate for Pension or
                                                                    Annuity Payments.
Form W-4 S.......................................................  Request for Federal Income Tax Withholding
                                                                    From Sick Pay.
Form W-4 V.......................................................  Voluntary Withholding Request.
Form W-4 (SP)....................................................  Certificado de Exencion de la Retencion del
                                                                    Empleado.
Form W-7.........................................................  Application for IRS Individual Taxpayer
                                                                    Indentification Number.
Form W-7 A.......................................................  Application for Taxpayer Identification
                                                                    Number for Pending U.S. Adoptions.
Form W-7 (SP)....................................................  Solicitud de Numero de Indenticacion Personal
                                                                    del Contribuyente del Servico de Impuestos
                                                                    Internos.
Form 1040 ES (NR)................................................  U.S. Estimated Tax for Nonresident Alien
                                                                    Individuals.
Form 1040 ES (PR)................................................  Federales Estimadas del Trabajo por Cuenta
                                                                    Propia y sobre el Impleo de Empleados
                                                                    Domestocs-Puerto Rico.
W-7 (COA)........................................................  Certificate of Accuracy for IRS Individual
                                                                    Taxpayer Identification Number.
Form 1040 Schedule 1.............................................  Form 1040 Schedule 1 Additional Income and
                                                                    Adjustments to Income.
Form 1040 Schedule 2.............................................  Form 1040 Schedule 2 Tax.
Form 1040 Schedule 3.............................................  Form 1040 Schedule 3 Nonrefundable Credits.
Form 1040 Schedule 4.............................................  Form 1040 Schedule 4 Other Taxes.
Form 1040 Schedule 5.............................................  Form 1040 Schedule 5 Other Payments and
                                                                    Refundable Credits.
Form 1040 Schedule 6.............................................  Form 1040 Schedule 6 Foreign Address and
                                                                    Third Party Designee.
Form 1040-C......................................................  U.S. Departing Alien Income Tax Return.
Form 1040-SR.....................................................  U.S. Income Tax Return for Seniors.
Form 8867........................................................  Paid Preparer's Due Diligence Checklist.
Form 8915-C......................................................  Qualified 2018 Disaster Retirement Plan
                                                                    Distributions and Repayments.
Form 8958........................................................  Allocation of Tax Amounts Between Certain
                                                                    Individuals in Community Property States.
Form 8962........................................................  Premium Tax Credit (PTC).
Form 965-C.......................................................  Form 965-C, Transfer Agreement Under
                                                                    965(h)(3).
Form 3911........................................................  Taxpayer Statement Regarding Refund.
Form 8857........................................................  Request for Innocent Spouse Relief.
Form 8302........................................................  Electronic Deposit of Tax Refund of $1
                                                                    Million or more.
Form 14039.......................................................  Identity Theft Affidavit.
Form 14095.......................................................  The Health Coverage Tax Credit (HCTC)
                                                                    Reimbursement Request Form.
Form 8938........................................................  Statement of Specified Foreign Financial
                                                                    Assets.
----------------------------------------------------------------------------------------------------------------


                               Appendix B
------------------------------------------------------------------------
                                             Title/description
------------------------------------------------------------------------
1545-0735 **....................  Final Amortization of Reforestation
                                   Expenditures (TD 7927).
1545-0768 ***...................  TD 7898--Employers Qualified
                                   Educational Assistance Programs.
1545-0771 ***...................  TD 8864 (Final); EE-63-88 (Final and
                                   temp regulations) Taxation of Fringe
                                   Benefits and Exclusions From Gross
                                   Income for Certain Fringe Benefits;
                                   IA-140-86 (Temporary) Fringe Benefits
                                   Treas reg 1.274.
1545-0782 **....................  Limitation on reduction in income tax
                                   liability incurred to the Virgin
                                   Islands.
1545-0916 ***...................  TD 8073 (Temporary Regulations)--
                                   Effective Dates and Other Issues
                                   Arising Under the Employee Benefit
                                   Provisions of the Tax Reform Act of
                                   1984.
1545-1005 **....................  TD 8302--Low-Income Housing Credit for
                                   Federally-assisted Buildings.
1545-1051 **....................  TD 8556 (Final)--Computation and
                                   Characterization of Income and
                                   Earnings and Profits Under the Dollar
                                   Approximate Separate Transactions
                                   Method of Accounting (DASTM).
1545-1056 **....................  REG-209020-86 (NPRM & Temporary)--
                                   Foreign Tax Credit: Notification of
                                   Foreign Tax Redeterminations.
1545-1112.......................  Time and Manner of Making Certain
                                   Elections Under the Technical and
                                   Miscellaneous Revenue Act of 1988 (26
                                   CFR 301.9100-8).
1545-1131.......................  TD 8400--(Final) Taxation of Gain or
                                   Loss from Certain Nonfunctional
                                   Currency Transactions (Section 988
                                   Transactions).
1545-1132 **....................  Denial of interest deduction on
                                   certain obligations to foreign
                                   persons.
1545-1139 **....................  Adjustments to Basis of Stock and
                                   Indebtedness to Shareholders of S
                                   Corporations and Treatment of
                                   Distributions by S Corporations to
                                   Shareholders (TD 9300); TD 9428--
                                   Section 1367 Regard.
1545-1201 *.....................  Election to Expense Certain
                                   Depreciable Business Assets.
1545-1244*......................  T.D. 9013 Limitation on Passive
                                   Activity Losses and Credits--
                                   Treatment on Self-Charged Items of
                                   Income and Expense.
1545-1251 **....................  TD 8437--Limitations on Percentage
                                   Depletion in the Case of Oil and Gas
                                   Wells.
1545-1265.......................  Capitalization of Interest.
1545-1353.......................  TD 8517: Debt Instruments With
                                   Original Discount; Imputed Interest
                                   on Deferred Payment Sales or
                                   Exchanges of Property; TD 9599:
                                   Property Traded on an Established
                                   Market.

[[Page 51717]]

 
1545-1435.......................  TD 8706 Electronic Filing of Form W-4.
1545-1450.......................  Debt Instructions With Originals Issue
                                   Discount; Contingent Payments; Anti-
                                   Abuse Rule (TD 8674).
1545-1452 *.....................  FI-43-94 (TD 8649--Final) Regulations
                                   Under Section 1258 of the Internal
                                   Revenue Code of 1986; Netting Rule
                                   for Certain Conversion Transactions.
1545-1464 *.....................  TD 8960 (Final)--Deductibility,
                                   Substantiation, and Disclosure of
                                   Certain Charitable Contributions.
1545-1484 **....................  TD 8881(Final) REG-242282-97 (formerly
                                   Intl-62-90, Intl-32-93, Intl-52-86,
                                   and Intl-52-94) General Revision of
                                   Regulations Relating to Withholding
                                   of Tax on Certain U.S. Source Income
                                   Paid to Foreign Persons and Revisions
                                   of Information.
1545-1522 ***...................  Revenue Procedure 2017-52, 2017-1,
                                   2017-3 Rulings and determination
                                   letters.
1545-1546 ***...................  Revenue Procedure 97-33, EFTPS
                                   (Electronic Federal Tax Payment
                                   System).
1545-1595.......................  Automatic Data Processing--(Rev. Proc.
                                   98-25).
1545-1616 *.....................  TD 8816 (Final) Roth IRAs.
1545-1649 *.....................  Rev. Proc. 99-21 Disability
                                   Suspension.
1545-1660 **....................  Notice 99-43 Nonrecognition Exchanges
                                   under Section 897.
1545-1701 **....................  Revenue Procedure 2000-37--Reverse
                                   Like-kind Exchanges (as modified by
                                   Rev Proc. 2004-51).
1545-1748 **....................  Changes in Accounting Periods--REG-
                                   106917-99 (TD 8669/Final).
1545-1773 *.....................  Revenue Procedure 2014-55, Election
                                   Procedures and Information Reporting
                                   with Respect to Interests in Certain
                                   Canadian Retirement Plans.
1545-1792.......................  Split-Dollar Life Insurance
                                   Arrangements.
1545-1797 **....................  (TD9082)(Final), Revision of Income
                                   Tax Regulations under Sections 897,
                                   1445, and 6109 to require use of
                                   Taxpayer Identifying Numbers on
                                   Submission under the Section 897 and
                                   1445.
1545-1816 *.....................  TD 9054--Disclosure of Returns and
                                   Return Information to Designee of
                                   Taxpayer (as amended by TD 9618).
1545-1831 **....................  TD 9157 (Final) Guidance Regarding the
                                   Treatment of Certain Contingent
                                   Payment Debt Instruments w/one or
                                   more Payments that are Denominated
                                   in, or Determined by Reference to, a
                                   Nonfunctional Currency.
1545-1834 **....................  Revenue Procedure 2003-39, Section
                                   1031 LKE (Like-Kind Exchanges) Auto
                                   Leasing Programs.
1545-1843 **....................  TD 9207 (final)--Assumptions of
                                   Partner Liabilities; REG-106736-00
                                   (NPRM).
1545-1855 **....................  TD 9285--Limitation on Use of the
                                   Nonaccrual-Experience Method of
                                   Accounting Under Section 448(d)(5).
1545-1899.......................  Timely Mailing Treated As Timely
                                   Filing.
1545-1900 **....................  (TD 9212) Final, Source of
                                   Compensation for Labor or Personal
                                   Services.
1545-1903 **....................  TD 9168--Optional 10-Year Write-off of
                                   Certain Tax Preferences (REG-124405-
                                   03).
1545-1930 *.....................  T.D. 9248--Residence and Source Rules
                                   Involving U.S. Possessions and Other
                                   Conforming Changes (Final and
                                   Temporary).
1545-1937 **....................  Notice 2005-41, Guidance Regarding
                                   Qualified Intellectual Property
                                   Contributions.
1545-1956 *.....................  Rev. Proc. 2007-25, Revenue Procedure
                                   regarding I.R.C. 6707A(e) and
                                   Disclosure with the SEC.
1545-1992.......................  REG-146459-05--TD 9324 (Final)
                                   Designated Roth Contributions Under
                                   Section 402A.
1545-1994 **....................  Notice 2008-36: Amplification of
                                   Notice 2006-28 Energy Efficient Homes
                                   Credit; Manufactured Homes.
1545-2001.......................  Rev. Proc. 2006-16, Renewal Community
                                   Depreciation Provisions.
1545-2018 *.....................  Revenue Procedure 2006-31, Revocation
                                   of Election filed under I.R.C. 83(b).
1545-2040.......................  Automatic Consent to change certain
                                   elections relating to the
                                   apportionment of interest expense and
                                   research and experimental
                                   expenditures (RP 2006-42).
1545-2044.......................  Revenue Procedure 2015-40, Procedures
                                   for Requesting Competent Authority
                                   Assistance Under Tax Treaties.
1545-2047 **....................  Rescission of penalty for failure to
                                   include reportable transaction
                                   information with return.
1545-2115 *.....................  TD 9481--Travel Expenses of State
                                   Legislators (REG-119518-07).
1545-2120 **....................  Revenue Procedures 2008-60; 2012-27:
                                   Election Involving the Repeal of the
                                   Bonding Requirement and Notification
                                   of Increase of Tax under Sec.
                                   42(j)(6).
1545-2134 **....................  Notice 2009-41--Credit for Residential
                                   Energy Efficient Property.
1545-2156 **....................  Revenue Procedure 2010-13, Disclosure
                                   of Activities Grouped under Section
                                   469.
1545-2158.......................  Notice 2010-54: Production Tax Credit
                                   for Refined Coal.
1545-2167.......................  Stripping Transactions for Qualified
                                   Tax Credit Bonds.
1545-2169 *.....................  Notice 2010-30/Notice 2012-41--
                                   Transitional Guidance for Taxpayers
                                   Claiming Relief Under the Military
                                   Spouses Residency Relief Act for
                                   Taxable Year 2009 and Subsequent
                                   Years.
1545-2194 **....................  Rules for Certain Rental Real Estate
                                   Activities.
1545-2283.......................  Form 461 Limitation on Business
                                   Losses.
------------------------------------------------------------------------
* OMB Numbers are or to be retired because they are applicable to
  Individual filers (1545-0074).
** OMB Numbers are or to be retired because they are applicable to
  Individual (1545-0074) and business (1545-0123) filers.
*** OMB Numbers are or to be retired because they are applicable to
  Individual (1545-0074) and business (1545-0123) and Tax Exempt (1545-
  0047) filers.


                               Appendix C
   OMB numbers that will no longer be separately reported in order to
    eliminate duplicate burden reporting. For individual filers, the
    following OMB numbers are or will be retired resulting in a total
             reduction of 94,011,246 reported burden hours:
------------------------------------------------------------------------
      Burden hours                 OMB No.            Title/description
------------------------------------------------------------------------
17,049..................  1545-0138...............  U.S. Departing Alien
                                                     Income Tax
                                                     Statement.
2,370,600...............  1545-1034...............  Passive Activity
                                                     Credit Limitations.
40......................  1545-1093 *.............  Final Minimum Tax-
                                                     Tax Benefit Rule
                                                     (TD 8416).
3,015,000...............  1545-1201...............  Election to Expense
                                                     Certain Depreciable
                                                     Business Assets.
100.....................  1545-1244...............  T.D. 9013--
                                                     Limitation on
                                                     Passive Activity
                                                     Losses and Credits--
                                                     Treatment on Self-
                                                     Charged Items of
                                                     Income and Expense.
16,600..................  1545-1384...............  Form 3911--Taxpayer
                                                     Statement Regarding
                                                     Refund.

[[Page 51718]]

 
5,000...................  1545-1452...............  FI-43-94 (TD 8649--
                                                     Final)--Regulations
                                                     Under Section 1258
                                                     of the Internal
                                                     Revenue Code of
                                                     1986; Netting Rule
                                                     for Certain
                                                     Conversion
                                                     Transactions.
1,975,000...............  1545-1464...............  TD 8960 (Final)--
                                                     Deductibility,
                                                     Substantiation, and
                                                     Disclosure of
                                                     Certain Charitable
                                                     Contributions.
316,000.................  1545-1596...............  Form 8857.
125,000.................  1545-1616...............  TD 8816 (Final)--
                                                     Roth IRAs.
17,824,793..............  1545-1629 *.............  Paid Preparer's Due
                                                     Diligence
                                                     Checklist.
24,100..................  1545-1649...............  Rev. Proc. 99-21,
                                                     Disability
                                                     Suspension.
1,729...................  1545-1763...............  Form 8302--
                                                     Electronic Deposit
                                                     of Tax Refund of $1
                                                     Million or more.
10,000..................  1545-1773...............  Revenue Procedure
                                                     2014-55, Election
                                                     Procedures and
                                                     Information
                                                     Reporting with
                                                     Respect to
                                                     Interests in
                                                     Certain Canadian
                                                     Retirement Plans.
800.....................  1545-1816...............  TD 9054--Disclosure
                                                     of Returns and
                                                     Return Information
                                                     to Designee of
                                                     Taxpayer (as
                                                     amended by TD
                                                     9618).
300,000.................  1545-1930...............  T.D. 9248--Residence
                                                     and Source Rules
                                                     Involving U.S.
                                                     Possessions and
                                                     Other Conforming
                                                     Changes (Final and
                                                     Temporary).
430.....................  1545-1956 *.............  Rev. Proc. 2007-25,
                                                     Revenue Procedure
                                                     regarding I.R.C.
                                                     6707A(e) and
                                                     Disclosure with the
                                                     SEC.
1,027,515...............  1545-1973 *.............  Net Profit from
                                                     Business.
72,201,704..............  1545-1974 *.............  Schedule C (Form
                                                     1040), Profit or
                                                     Loss From Business.
400.....................  1545-2018...............  Revenue Procedure
                                                     2006-31, Revocation
                                                     of Election filed
                                                     under I.R.C. 83(b).
3,700...................  1545-2115 *.............  TD 9481--Travel
                                                     Expenses of State
                                                     Legislators (REG-
                                                     119518-07).
514,836.................  1545-2139...............  Identity Theft
                                                     Affidavit.
2,039...................  1545-2152...............  The Health Coverage
                                                     Tax Credit (HCTC)
                                                     Reimbursement
                                                     Request Form.
6,200...................  1545-2169...............  Notice 2010-30/
                                                     Notice 2012-41--
                                                     Transitional
                                                     Guidance for
                                                     Taxpayers Claiming
                                                     Relief Under the
                                                     Military Spouses
                                                     Residency Relief
                                                     Act for Taxable
                                                     Year 2009 and
                                                     Subsequent Years.
1,652,000...............  1545-2195...............  Form 8938 Statement
                                                     of Specified
                                                     Foreign Financial
                                                     Assets.
------------------------------------------------------------------------
    94,011,246..........  Total Burden hours (or to be) discontinued.
------------------------------------------------------------------------
* Discontinued in FY19.

[FR Doc. 2019-21066 Filed 9-27-19; 8:45 am]
BILLING CODE 4830-01-P

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