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, 51718-51726 [2019-21068]

Download as PDF 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 51719 Federal Register / Vol. 84, No. 189 / Monday, September 30, 2019 / Notices Abstract: These forms are used by businesses to report their income tax liability. Current Actions: The change in estimated aggregate compliance burden can be explained by three major sources—technical adjustments, statutory changes, and discretionary agency (IRS) actions. This 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: Corporations and Pass-Through Entities. Estimated Number of Respondents: 11,300,000. Total Estimated Time: 3.162 billion hours. Estimated Time per Respondent: 279.82 hours. Total Estimated Out-of-Pocket Costs: $58.242 billion. Estimated Out-of-Pocket Cost per Respondent: $5,154 . Total Monetized Burden: 180,784 billion. Estimated Total Monetized Burden per Respondent: $15,998. Note: Amounts below are for preliminary estimates 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. PRELIMINARY FISCAL YEAR 2020 ICB ESTIMATES FOR FORM 1120 AND 1065 SERIES OF RETURNS AND RELATED FORMS AND SCHEDULES Program change due to adjustment FY19 Number of Taxpayers .......................................................................................... Burden in Hours ................................................................................................... Burden in Dollars ................................................................................................. Monetized Total Burden ...................................................................................... 11,300,000 3,157,000,000 58,148,000,000 180,493,000,000 ................................ 5,000,000 94,000,000 291,000,000 FY20 11,300,000 3,162,000,000 58,242,000,000 180,784,000,000 Source RAAS:KDA 09/03/2019. 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 contents may become material in the administration of any internal revenue law. Generally, tax returns and tax return information are confidential, as required by 26 U.S.C. 6103. Request for Comments Comments submitted in response to this notice will be summarized and/or included in the request for OMB approval. All comments will become a matter of public record. Comments are invited on: (a) Whether the collection of information is necessary for the proper performance of the functions of the agency, including whether the information 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 khammond on DSKJM1Z7X2PROD with NOTICES Product 1042 ................................................. 1042–S ............................................. 1042–T ............................................. 1065 ................................................. 1065 (SCH B–1) ............................... 1065 (SCH B–2) ............................... 1065 (SCH C) .................................. 1065 (SCH D) .................................. 1065 (SCH K–1) ............................... 1065 (SCH M–3) .............................. 1065X ............................................... 1066 ................................................. 1066 (SCH Q) .................................. 1118 ................................................. 1118 (SCH I) .................................... 1118 (SCH J) ................................... Form Form Form Form Form Form Form Form 1118 1120 1120 1120 1120 1120 1120 1120 (SCH K) ................................... ................................................. (SCH B) ................................... (SCH D) .................................. (SCH G) .................................. (SCH H) .................................. (SCH M–3) .............................. (SCH N) .................................. 19:16 Sep 27, 2019 Approved: September 23, 2019. Laurie Brimmer, Senior Tax Analyst. Appendix A Title Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form VerDate Sep<11>2014 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. Jkt 247001 Annual Withholding Tax Return for U.S. Source Income of Foreign Persons. Foreign Person’s U.S. Source Income Subject to Withholding. Annual Summary and Transmittal of Forms 1042–S. U.S. Return of Partnership Income. Information for Partners Owning 50% or More of the Partnership. Election Out of the Centralized Partnership Audit Regime. Additional Information for Schedule M–3 Filers. Capital Gains and Losses. Partner’s Share of Income, Deductions, Credits, etc. Net Income (Loss) Reconciliation for Certain Partnerships. Amended Return or Administrative Adjustment Request (AAR). U.S. Real Estate Mortgage Investment Conduit (REMIC) Income Tax Return. Quarterly Notice to Residual Interest Holder of REMIC Taxable Income or Net Loss Allocation. Foreign Tax Credit-Corporations. Reduction of Foreign Oil and Gas Taxes. Adjustments to Separate Limitation Income (Loss) Categories for Determining Numerators of Limitation Fractions, Year-End Recharacterization Balances, and Overall Foreign and Domestic Loss Account Balances. Foreign Tax Carryover Reconciliation Schedule. U.S. Corporation Income Tax Return. Additional Information for Schedule M–3 Filers. Capital Gains and Losses. Information on Certain Persons Owning the Corporation’s Voting Stock. Section 280H Limitations for a Personal Service Corporation (PSC). Net Income (Loss) Reconciliation for Corporations With Total Assets of $10 Million of More. Foreign Operations of U.S. Corporations. PO 00000 Frm 00212 Fmt 4703 Sfmt 4703 E:\FR\FM\30SEN1.SGM 30SEN1 51720 Federal Register / Vol. 84, No. 189 / Monday, September 30, 2019 / Notices Product Title Form Form Form Form Form Form Form Form Form 1120 (SCH O) .................................. 1120 (SCH PH) ................................ 1120 (SCH UTP) .............................. 1120–C ............................................. 1120F ............................................... 1120–F (SCH H) .............................. 1120–F (SCH I) ................................ 1120–F (SCH M1 & M2) .................. 1120–F (SCH M–3) .......................... Form Form Form Form Form Form Form Form Form Form Form Form 1120–F (SCH P) .............................. 1120–F(SCH S) ................................ 1120–F (SCH V) .............................. 1120–FSC ........................................ 1120FSC (SCH P) ........................... 1120H ............................................... 1120–IC–DISC ................................. 1120–IC–DISC (SCH K) .................. 1120–IC–DISC (SCH P) .................. 1120–IC–DISC (SCH Q) .................. 1120–L ............................................. 1120–L (SCH M–3) .......................... khammond on DSKJM1Z7X2PROD with NOTICES Form 1120–ND * ........................................ Form 1120–PC .......................................... Form 1120–PC (SCH M–3) ....................... Form Form Form Form Form Form Form Form Form Form Form Form 1120–POL ........................................ 1120–REIT ....................................... 1120–RIC ......................................... 1120S ............................................... 1120S (SCH B–1) ............................ 1120S (SCH D) ................................ 1120S (SCH K–1) ............................ 1120S (SCH M–3) ............................ 1120–SF ........................................... 1120–W ............................................ 1120–X ............................................. 1122 ................................................. Form Form Form Form Form 1125–A ............................................. 1125–E ............................................. 1127 ................................................. 1128 ................................................. 1138 ................................................. Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form 1139 ................................................. 2220 ................................................. 2438 ................................................. 2439 ................................................. 2553 ................................................. 2848 ................................................. 3115 ................................................. 3468 ................................................. 3520 ................................................. 3520–A ............................................. 3800 ................................................. 4136 ................................................. 4255 ................................................. 4466 ................................................. 4562 ................................................. 4684 ................................................. 4797 ................................................. 4810 ................................................. 4876A ............................................... 5452 ................................................. 5471 ................................................. 5471 (SCH E) ................................... 5471 (SCH H) .................................. 5471 (SCH I–1) ................................ 5471 (SCH J) ................................... 5471 (SCH M) .................................. 5471 (SCH O) .................................. VerDate Sep<11>2014 19:16 Sep 27, 2019 Jkt 247001 Consent Plan and Apportionment Schedule for a Controlled Group. U.S. Personal Holding Company (PHC) Tax. Uncertain Tax Position Statement. U.S. Income Tax Return for Cooperative Associations. U.S. Income Tax Return of a Foreign Corporation. Deductions Allocated to Effectively Connected Income Under Regulations Section 1.861–8. Interest Expense Allocation Under Regulations Section 1.882–5. Reconciliation of Income (Loss) and Analysis of Unappropriated Retained Earnings per Books. Net Income (Loss) Reconciliation for Foreign Corporations With Reportable Assets of $10 Million or More. List of Foreign Partner Interests in Partnerships. Exclusion of Income From the International Operation of Ships or Aircraft Under Section 883. List of Vessels or Aircraft, Operators, and Owners. U.S. Income Tax Return of a Foreign Sales Corporation. Transfer Price or Commission. U.S. Income Tax Return for Homeowners Associations. Interest Charge Domestic International Sales Corporation Return. Shareholder’s Statement of IC–DISC Distributions. Intercompany Transfer Price or Commission. Borrower’s Certificate of Compliance With the Rules for Producer’s Loans. U.S. Life Insurance Company Income Tax Return. Net Income (Loss) Reconciliation for U.S. Life Insurance Companies With Total Assets of $10 Million or More. Return for Nuclear Decommissioning Funds and Certain Related Persons. U.S. Property and Casualty Insurance Company Income Tax Return. Net Income (Loss) Reconciliation for U.S. Property and Casualty Insurance Companies With Total Assets of $10 Million or More. U.S. Income Tax Return for Certain Political Organizations. U.S. Income Tax Return for Real Estate Investment Trusts. U.S. Income Tax Return for Regulated Investment Companies. U.S. Income Tax Return for an S Corporation. Information on Certain Shareholders of an S Corporation. Capital Gains and Losses and Built-In Gains. Shareholder’s Share of Income, Deductions, Credits, etc. Net Income (Loss) Reconciliation for S Corporations With Total Assets of $10 Million or More. U.S. Income Tax Return for Settlement Funds (Under Section 468B). Estimated Tax for Corporations. Amended U.S. Corporation Income Tax Return. Authorization and Consent of Subsidiary Corporation to be Included in a Consolidated Income Tax Return. Cost of Goods Sold. Compensation of Officers. Application for Extension of Time for Payment of Tax Due to Undue Hardship. Application to Adopt, Change, or Retain a Tax Year. Extension of Time For Payment of Taxes By a Corporation Expecting a Net Operating Loss Carryback. Corporation Application for Tentative Refund. Underpayment of Estimated Tax By Corporations. Undistributed Capital Gains Tax Return. Notice to Shareholder of Undistributed Long-Term Capital Gains. Election by a Small Business Corporation. Power of Attorney and Declaration of Representative. Application for Change in Accounting Method. Investment Credit. Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts. Annual Return of Foreign Trust With a U.S. Owner. General Business Credit. Credit for Federal Tax Paid on Fuels. Recapture of Investment Credit. Corporation Application for Quick Refund of Overpayment of Estimated Tax. Depreciation and Amortization (Including Information on Listed Property). Casualties and Thefts. Sales of Business Property. Request for Prompt Assessment Under Internal Revenue Code Section 6501(d). Election to Be Treated as an Interest Charge DISC. Corporate Report of Nondividend Distributions. Information Return of U.S. Persons With Respect To Certain Foreign Corporations. Income, War Profits, and Excess Profits Taxes Paid or Accrued. Current Earnings and Profits. Information for Global Intangible Low-Taxed Income. Accumulated Earnings and Profits (E&P) of Controlled Foreign Corporation. Transactions Between Controlled Foreign Corporation and Shareholders or Other Related Persons. Organization or Reorganization of Foreign Corporation, and Acquisitions and Dispositions of its Stock. PO 00000 Frm 00213 Fmt 4703 Sfmt 4703 E:\FR\FM\30SEN1.SGM 30SEN1 Federal Register / Vol. 84, No. 189 / Monday, September 30, 2019 / Notices Product Title Form 5471 (SCH P) ................................... Form 5472 ................................................. Previously Taxed Earnings and Profits of U.S. Shareholder of Certain Foreign Corporations. Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business. Notice Concerning Fiduciary Relationship. Notice Concerning Fiduciary Relationship of Financial Institution. International Boycott Report. International Boycott Factor (Section 999(c)(1)). Specifically Attributable Taxes and Income (Section 999(c)(2)). Tax Effect of the International Boycott Provisions. American Samoa Economic Development Credit. Allocation of Income and Expenses Under Section 936(h)(5). Work Opportunity Credit. Credits for Affected Midwestern Disaster Area Employers (for Employers Affected by Hurricane Harvey, Irma, or Maria or Certain California Wildfires). At-Risk Limitations. Biofuel Producer Credit. Environmental Taxes. Credit for Increasing Research Activities. Gains and Losses From Section 1256 Contracts and Straddles. Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns. Elections Under Section 338 for Corporations Making Qualified Stock Purchases. Direct Deposit Corporate Tax Refund. Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR). Disclosure Statement. Regulation Disclosure Statement. Noncash Charitable Contributions. U.S. Withholding Tax Return for Dispositions by Foreign Persons of U.S. Real Property Interests. Statement of Withholding on Dispositions by Foreign Persons of U.S. Real Property Interests. Application for Withholding Certificate for Dispositions by Foreign Persons of U.S. Real Property Interests. Report of Cash Payments Over $10,000 Received In a Trade or Business. Electronic Deposit of Tax Refund of $1 Million or More. Report of a Sale or Exchange of Certain Partnership Interests. Lender’s Information Return for Mortgage Credit Certificates (MCCs). Interest Charge on DISC-Related Deferred Tax Liability. U.S. Corporation Income Tax Declaration for an IRS e-file Return. Foreign Corporation Income Tax Declaration for an IRS e-file Return. U.S. Partnership Declaration for an IRS e-file Return. U.S. S Corporation Income Tax Declaration for an IRS e-file Return. Affiliations Schedule. Low-Income Housing Credit. Asset Acquisition Statement Under Section 1060. Low-Income Housing Credit Allocation and Certification. Annual Statement for Low-Income Housing Credit. Recapture of Low-Income Housing Credit. Information Return By Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund. Return by a Shareholder Making Certain Late Elections to End Treatment as a Passive Foreign Investment Company. Reporting Agent Authorization. Interest Computation Under the Look-Back Method for Completed Long-Term Contracts. Annual Certification of a Residential Rental Project. Election To Have a Tax Year Other Than a Required Tax Year. Required Payment or Refund Under Section 7519. Annual Return for Partnership Withholding Tax (Section 1446). Penalty for Underpayment of Estimated Section 1446 Tax for Partnerships. Certificate of Partner-Level Items to Reduce Section 1446 Withholding. Installment Payments of Section 1446 Tax for Partnerships. Foreign Partner’s Information Statement of Section 1446 Withholding tax. Information Return for Acquisition of Control or Substantial Change in Capital Structure. Corporate Passive Activity Loss and Credit Limitations. Partnership Withholding Tax Payment Voucher (Section 1446). Special Loss Discount Account and Special Estimated Tax Payments for Insurance Companies. Dollar Election Under Section 985. Orphan Drug Credit. Change of Address—Business. Like-Kind Exchanges. Rental Real Estate Income and Expenses of a Partnership or an S Corporation. Disabled Access Credit. Credit for Prior Year Minimum Tax-Corporations. Enhanced Oil Recovery Credit. Entity Classification Election. Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b). Form Form Form Form Form Form Form Form Form Form 56 ..................................................... 56F ................................................... 5713 ................................................. 5713 (SCH A) ................................... 5713 (SCH B) ................................... 5713 (SCH C) .................................. 5735 ................................................. 5735 Schedule P .............................. 5884 ................................................. 5884–A ............................................. Form Form Form Form Form Form 6198 6478 6627 6765 6781 7004 Form Form Form Form Form Form Form Form Form 8023 ................................................. 8050 ................................................. 8082 ................................................. 8275 ................................................. 8275R ............................................... 8283 ................................................. 8288 ................................................. 8288A ............................................... 8288B ............................................... Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form 8300 ................................................. 8302 ................................................. 8308 ................................................. 8329 ................................................. 8404 ................................................. 8453–C ............................................. 8453–I .............................................. 8453–PE ........................................... 8453–S ............................................. 851 ................................................... 8586 ................................................. 8594 ................................................. 8609 ................................................. 8609–A ............................................. 8611 ................................................. 8621 ................................................. ................................................. ................................................. ................................................. ................................................. ................................................. ................................................. Form 8621–A ............................................. khammond on DSKJM1Z7X2PROD with NOTICES 51721 Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form 8655 ................................................. 8697 ................................................. 8703 ................................................. 8716 ................................................. 8752 ................................................. 8804 ................................................. 8804 (SCH A) ................................... 8804–C ............................................. 8804–W ............................................ 8805 ................................................. 8806 ................................................. 8810 ................................................. 8813 ................................................. 8816 ................................................. 8819 ................................................. 8820 ................................................. 8822B ............................................... 8824 ................................................. 8825 ................................................. 8826 ................................................. 8827 ................................................. 8830 ................................................. 8832 ................................................. 8833 ................................................. VerDate Sep<11>2014 19:16 Sep 27, 2019 Jkt 247001 PO 00000 Frm 00214 Fmt 4703 Sfmt 4703 E:\FR\FM\30SEN1.SGM 30SEN1 51722 Federal Register / Vol. 84, No. 189 / Monday, September 30, 2019 / Notices Product Form Form Form Form Form Form Form Form Form Title 8834 ................................................. 8835 ................................................. 8838 ................................................. 8838–P ............................................. 8842 ................................................. 8844 ................................................. 8845 ................................................. 8846 ................................................. 8848 ................................................. Form 8858 ................................................. khammond on DSKJM1Z7X2PROD with NOTICES Form 8858 (SCH M) .................................. Form Form Form Form 8864 8865 8865 8865 ................................................. ................................................. (SCH G) .................................. (SCH H) .................................. Form Form Form Form 8865 8865 8865 8866 (SCH K–1) ............................... (SCH O) .................................. (SCH P) ................................... ................................................. Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form 8869 ................................................. 8873 ................................................. 8874 ................................................. 8875 ................................................. 8878–A ............................................. 8879–C ............................................. 8879–I .............................................. 8879–PE ........................................... 8879–S ............................................. 8881 ................................................. 8882 ................................................. 8883 ................................................. 8886 ................................................. 8896 ................................................. 8900 ................................................. 8902 ................................................. 8903 ................................................. 8906 ................................................. 8908 ................................................. 8910 ................................................. 8911 ................................................. 8912 ................................................. 8916 ................................................. 8916–A ............................................. 8918 ................................................. 8923 ................................................. 8925 ................................................. 8927 ................................................. 8932 ................................................. 8933 ................................................. 8936 ................................................. 8937 ................................................. 8938 ................................................. 8941 ................................................. 8947 ................................................. 8966 ................................................. 8966–C ............................................. 8979 ................................................. 8990 ................................................. 8991 ................................................. 8992 ................................................. 8993 ................................................. Form Form Form Form Form 8994 ................................................. 8996 ................................................. 926 ................................................... 965 ................................................... 965–B ............................................... Form 965 (SCH–A) .................................... VerDate Sep<11>2014 19:16 Sep 27, 2019 Jkt 247001 Qualified Electric Vehicle Credit. Renewable Electricity, Refined Coal, and Indian Coal Production Credit. Consent to Extend the Time To Assess Tax Under Section 367-Gain Recognition Agreement. Consent To Extend the Time To Assess Tax Pursuant to the Gain Deferral Method (Section 721(c)). Election to Use Different Annualization Periods for Corporate Estimated Tax. Empowerment Zone Employment Credit. Indian Employment Credit. Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips. Consent to Extend the Time to Assess the Branch Profits Tax Under Regulations Sections 1.884– 2(a) and (c). Information Return of U.S. Persons With Respect to Foreign Disregarded Entities (FDEs) and Foreign Branches (FBs). Transactions Between Foreign Disregarded Entity of a Foreign Tax Owner and the Filer or Other Related Entities. Biodiesel and Renewable Diesel Fuels Credit. Return of U.S. Persons With Respect to Certain Foreign Partnerships. Statement of Application for the Gain Deferral Method Under Section 721(c). Acceleration Events and Exceptions Reporting Relating to Gain Deferral Method Under Section 721 (c). 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 Computation Under the Look-Back Method for Property Depreciated Under the Income Forecast Method. Qualified Subchapter S Subsidiary Election. Extraterritorial Income Exclusion. New Markets Credit. Taxable REIT Subsidiary Election. IRS e-file Electronic Funds Withdrawal Authorization for Form 7004. IRS e-file Signature Authorization for Form 1120. IRS e-file Signature Authorization for Form 1120–F. IRS e-file Signature Authorization for Form 1065. IRS e-file Signature Authorization for Form 1120S. Credit for Small Employer Pension Plan Startup Costs. Credit for Employer-Provided Childcare Facilities and Services. Asset Allocation Statement Under Section 338. Reportable Transaction Disclosure Statement. Low Sulfur Diesel Fuel Production Credit. Qualified Railroad Track Maintenance Credit. Alternative Tax on Qualified Shipping Activities. Domestic Production Activities Deduction. Distilled Spirits Credit. Energy Efficient Home Credit. Alternative Motor Vehicle Credit. Alternative Fuel Vehicle Refueling Property Credit. Credit to Holders of Tax Credit Bonds. Reconciliation of Schedule M–3 Taxable Income with Tax Return Taxable Income for Mixed Groups. Supplemental Attachment to Schedule M–3. Material Advisor Disclosure Statement. Mining Rescue Team Training Credit. Report of Employer-Owned Life Insurance Contracts. Determination Under Section 860(e)(4) by a Qualified Investment Entity. Credit for Employer Differential Wage Payments. Carbon Oxide Sequestration Credit. Qualified Plug-In Electric Drive Motor Vehicle Credit. Report of Organizational Actions Affecting Basis of Securities. Statement of Foreign Financial Assets. Credit for Small Employer Health Insurance Premiums. Report of Branded Prescription Drug Information. FATCA Report. Cover Sheet for Form 8966 Paper Submissions. Partnership Representative Revocation/Resignation and Designation. Limitation on Business Interest Expense IRC 163(j). Tax on Base Erosion Payments of Taxpayers with Substantial Gross Receipts. U.S Shareholder Calculation of Global Intangible Low-Taxed Income (GILTI). Section 250 Deduction for Foreign-Derived Intangible Income (FDII) and Global Intangible LowTaxed Income (GILTI). Employer Credit for Paid Family and Medical Leave. Qualified Opportunity Fund. Return by a U.S. Transferor of Property to a Foreign Corporation. Inclusion of Deferred Foreign Income Upon Transition to Participation Exemption System. Corporate and Real Estate Investment Trust (REIT) Report of Net 965 Tax Liability and REIT Report of Net 965 Inclusion. U.S. Shareholder’s Section 965(a) Inclusion Amount. PO 00000 Frm 00215 Fmt 4703 Sfmt 4703 E:\FR\FM\30SEN1.SGM 30SEN1 Federal Register / Vol. 84, No. 189 / Monday, September 30, 2019 / Notices Product Title Form Form Form Form Form Form 965 965 965 965 965 965 (SCH–B) (SCH–C) (SCH–D) (SCH–E) (SCH–F) (SCH–G) Form Form Form Form Form Form 965 966 970 972 973 976 (SCH–H) .................................... ................................................... ................................................... ................................................... ................................................... ................................................... .................................... .................................... .................................... .................................... .................................... ................................... Form 982 ................................................... Form Form Form Form Form Form SS–4 ................................................. SS–4PR ............................................ T (TIMBER) ...................................... W–8BEN ........................................... W–8BEN(E) ...................................... W–8ECI ............................................ Form W–8IMY ............................................ Deferred Foreign Income Corporation’s Earnings and Profits (E&P). U.S. Shareholder’s Aggregate Foreign Earnings and Profits Deficit. U.S. Shareholder’s Aggregate Foreign Cash Position. U.S. Shareholder’s Aggregate Foreign Cash Position Detail. Foreign Taxes Deemed Paid by Domestic Corporation (for U.S. Shareholder Tax). Foreign Taxes Deemed Paid by Domestic Corporation (for U.S. Shareholder Tax Year Ending in 2017). Disallowance of Foreign Tax Credit and Amounts Reported on Forms 1116 and 1118. Corporate Dissolution or Liquidation. Application to Use LIFO Inventory Method. Consent of Shareholder to Include Specific Amount in Gross Income. Corporation Claim for Deduction for Consent Dividends. Claim for Deficiency Dividends Deductions by a Personal Holding Company, Regulated Investment Company, or Real Estate Investment Trust. Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment). Application for Employer Identification Number. Solicitud de Nu´mero de Identificacio´n Patronal (EIN). Forest Activities Schedule. Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding (Individual). Certificate of Entities Status of Beneficial Owner for United States Tax Withholding (Entities). Certificate of Foreign Person’s Claim That Income is Effectively Connected With the Conduct of a Trade or Business in the United States. Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S. Branches for United States Tax Withholding. Appendix B OMB numbers that will no longer be separately reported in order to eliminate khammond on DSKJM1Z7X2PROD with NOTICES 51723 duplicate burden reporting. For business filers, the following OMB numbers are or will be retired resulting in a total reduction of 48,912,072 reported burden hours. Burden hours OMB No. Title 1,005 ...................... 41 ........................... 205 ......................... 1545–0731 ............ 1545–0746 ............ 1545–0755 ............ 37,922,688 ............. 1545–0771 * .......... 3,104 ...................... 1545–0807 ............ 8,125 ...................... 978 ......................... 1545–0879 ............ 1545–1018 ............ 1,025 ...................... 50,417 .................... 1545–1041 ............ 1545–1068 ............ 12,694 .................... 3,250 ...................... 1545–1070 ............ 1545–1072 ............ 1,620 ...................... 40 ........................... 4,008 ...................... 1545–1083 * .......... 1545–1093 ............ 1545–1102 ............ 19,830 .................... 1,500 ...................... 1545–1130 * .......... 1545–1138 ............ 70 ........................... 640,000 .................. 662 ......................... 1545–1146 * .......... 1545–1191 ............ 1545–1218 ............ 1,000 ...................... 1545–1224 ............ 1,000 ...................... 2,000 ...................... 1545–1233 * .......... 1545–1237 * .......... 49,950 .................... 50 ........................... 1 ............................. 1545–1251 * .......... 1545–1254 ............ 1545–1260 * .......... Definition of an S Corporation. LR–100–78 (Final) Creditability of Foreign Taxes. Related Group Election With Respect to Qualified Investments in Foreign Base Company Shipping Operations. 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. (TD 7533) Final, DISC Rules on Procedure and Administration; Rules on Export Trade Corporations, and (TD 7896) Final, Income from Trade Shows. TD 8426—Certain Returned Magazines, Paperbacks or Records (IA–195–78). FI–27–89 (Temporary and Final) Real Estate Mortgage Investment Conduits; Reporting Requirements and Other Administrative Matters; FI–61–91 (Final) Allocation of Allocable Investment. TD 8316 Cooperative Housing Corporations. T.D. 8618—Definition of a Controlled Foreign Corporation, Foreign Base Company Income, and Foreign Personal Holding Company Income of a Controlled Foreign Corporation (INTL–362–88). Effectively connected income and the branch profits tax. INTL–952–86 (Final—TD 8410) and TD 8228 Allocation and Apportionment of Interest Expense and Certain Other Expenses. Treatment of Dual Consolidated Losses. Final Minimum Tax-Tax Benefit Rule (TD 8416), PS–19–92 (TD 9420—Final) Carryover Allocations and Other Rules Relating to the Low-Income Housing Credit. Special Loss Discount Account and Special Estimated Tax Payments for Insurance Companies. TD–8350 (Final) Requirements For Investments to Qualify under Section 936(d)(4) as Investments in Qualified Caribbean Basin Countries. Applicable Conventions Under the Accelerated Cost. Information with Respect to Certain Foreign-Owned Corporations—IRC Section 6038A. CO–25–96 (TD 8824—Final) Regulations Under Section 1502 of the Internal Revenue Code of 1986; Limitations on Net Operating Loss Carryforwards and Certain Built-in Losses and Credits Following. T. D. 8337 (Final) Allocation and Apportionment of Deduction for State Income Taxes (INTL–112– 88). Adjusted Current Earnings (IA–14–91)(Final). REG–209831–96 (TD 8823) Consolidated Returns—Limitation on the Use of Certain Losses and Deductions. TD 8437—Limitations on Percentage Depletion in the Case of Oil and Gas Wells. TD 8396—Conclusive Presumption of Worthlessness of Debts Held by Banks (FI–34–91). CO–62–89 (Final) Final Regulations under Section 382 of the Internal Revenue Code of 1986; Limitations on Corporate Net Operating Loss Carryfowards. VerDate Sep<11>2014 19:16 Sep 27, 2019 Jkt 247001 PO 00000 Frm 00216 Fmt 4703 Sfmt 4703 E:\FR\FM\30SEN1.SGM 30SEN1 khammond on DSKJM1Z7X2PROD with NOTICES 51724 Federal Register / Vol. 84, No. 189 / Monday, September 30, 2019 / Notices Burden hours OMB No. Title 2,390 ...................... 200 ......................... 1545–1271 ............ 1545–1275 ............ 2,070 ...................... 625 ......................... 3,542 ...................... 2,200 ...................... 1545–1287 1545–1290 1545–1299 1545–1300 322 ......................... 63 ........................... 1545–1308 ............ 1545–1324 ............ 5 ............................. 18,600 .................... 1545–1338 ............ 1545–1344 * .......... 2,000 ...................... 1545–1352 ............ 104,899 .................. 1545–1357 ............ 9,350 ...................... 1545–1364 ............ 20,000 .................... 4,332 ...................... 1,050 ...................... 875 ......................... 1545–1412 ............ 1545–1417 * .......... 1545–1433 ............ 1545–1434 ............ 333 ......................... 10,000 .................... 2,000 ...................... 1,250 ...................... 1545–1438 ............ 1545–1440 ............ 1545–1447 * .......... 1545–1476 ............ 171,050 .................. 2,500 ...................... 1,000 ...................... 1545–1480 ............ 1545–1491 ............ 1545–1493 ............ 212,500 .................. 1545–1507 ............ 326,436 .................. 10,467 .................... 1545–1522 * .......... 1545–1530 ............ 10,000 .................... 18,553 .................... 278,622 .................. 50,000 .................... 296,896 .................. 1545–1539 * .......... 1545–1541 * .......... 1545–1546 * .......... 1545–1548 * .......... 1545–1549 ............ 30,580 .................... 623 ......................... 1545–1551 ............ 1545–1555 ............ 500 ......................... 1545–1556 ............ 1,000 ...................... 1545–1558 ............ 100,000 .................. 2,000 ...................... 1545–1559 ............ 1545–1566 ............ 904,000 .................. 10,110 .................... 500 ......................... 1545–1588 ............ 1545–1590 * .......... 1545–1617 * .......... 3,000 ...................... 1545–1634 ............ 500 ......................... 1545–1641 ............ 50 ........................... 1 ............................. 1545–1642 ............ 1545–1646 ............ 75 ........................... 1,620 ...................... 25 ........................... 1545–1647 * .......... 1545–1657 * .......... 1545–1658 ............ Treatment of transfers of stock or securities to foreign corporations. Limitations on net operating loss carryforwards and certain built-in losses following ownership change. FI–3–91 (TD 8456—Final) Capitalization of Certain Policy Acquisition Expenses. TD 8513—Bad Debt Reserves of Banks. TD 8459—Settlement Funds. Treatment of Acquisition of Certain Financial Institutions: Certain Tax Consequences of Federal Financial Assistance to Financial Institutions. TD 8449 (Final) Election, Revocation, Termination, and Tax Effect of Subchapter S Status. CO–88–90 (TD 8530) Limitation on Net Operating Loss Carryforwards and Certain Built-in Losses Following Ownership Change; Special Rule for Value of a Loss Corporation Under the Jurisdiction. Election Out of Subchapter K for Producers of Natural Gas—TD 8578. TD 8560 (CO–30–92) Consolidated Returns—Stock Basis and Excess Loss Accounts, Earnings and Profits, Absorption of Deductions and Losses, Joining and Leaving Consolidated Groups, Worthless (Final). TD 8586 (Final) Treatment of Gain From Disposition of Certain Natural Resource Recapture Property. PS–78–91 (TD 8521)(TD 8859) Procedures for Monitoring Compliance with Low-Income Housing Credit Requirements; PS–50–92 Rules to Carry Out the Purposes of Section 42 and for Correcting. Methods to Determine Taxable Income in connection with a Cost Sharing Arrangement—IRC Section 482. FI–54–93 (Final) Clear Reflection of Income in the Case of Hedging Transactions. Form 8845—Indian Employment Credit. Consolidated and Controlled Groups—Intercompany Transactions and Related Rules. CO–26–96 (Final) Regulations Under Section 382 of the Internal Revenue Code of 1986; Application of Section 382 in Short Taxable Years and With Respect to Controlled Groups. TD 8643 (Final) Distributions of Stock and Stock Rights. TD 8611, Conduit Arrangements Regulations—Final (INTL–64–93). CO–46–94 (TD 8594—Final) Losses on Small Business Stock. Source of Income From Sales of Inventory and Natural Resources Produced in One Jurisdiction and Sold in Another Jurisdiction. TD 8985—Hedging Transactions. TD 8746—Amortizable Bond Premium. TD 8684—Treatment of Gain From the Disposition of Interest in Certain Natural Resource Recapture Property by S Corporations and Their Shareholders. (TD 8701)—Treatment of Shareholders of Certain Passive Investment Companies; (TD 8178)—Passive Foreign Investment Companies. Revenue Procedure 2017–52, 2017–1, 2017–3 Rulings and determination letters. Rev. Proc. 2007–32—Tip Rate Determination Agreement (Gaming Industry); Gaming Industry Tip Compliance Agreement Program. REG–208172–91 (TD 8787—final) Basis Reduction Due to Discharge of Indebtedness. Revenue Procedure 97–27, Changes in Methods of Accounting. Revenue Procedure 97–33, EFTPS (Electronic Federal Tax Payment System). Rev. Proc. 2013–30, Uniform Late S Corporation Election Revenue Procedure. Tip Reporting Alternative Commitment (TRAC) Agreement and Tip Rate Determination (TRDA) for Use in the Food and Beverage Industry. Changes in Methods of Accounting (RP 2016–29). REG–115795–97 (Final) General Rules for Making and Maintaining Qualified Electing Fund Elections. TD 8786—Source of Income From Sales of Inventory Partly From Sources Within a Possession of the U.S.; Also, Source of Income Derived From Certain Purchases From a Corp. Electing Sec. 936. Rev. Proc. 98–46 (modifies Rev. Proc. 97–43)—Procedures for Electing Out of Exemptions Under Section 1.475(c)–1; and Rev. Rul. 97–39, Mark-to-Market Accounting Method for Dealers in Securities. Revenue Procedures 98–46 and 97–44, LIFO Conformity Requirement. Notice 2010–46, Prevention of Over-Withholding of U.S. Tax Avoidance With Respect to Certain Subst. Adjustments Following Sales of Partnership Interests. REG–251698–96 (T.D. 8869—Final) Subchapter S Subsidiaries. REG–124069–02 (Final) Section 6038—Returns Required with Respect to Controlled Foreign Partnerships; REG–118966–97 (Final) Information Reporting with Respect to Certain Foreign Partnership. TD 9595 (REG–141399–07) Consolidated Overall Foreign Losses, Separate Limitation Losses, and Overall Domestic Losses. Rev. Proc. 99–17—Mark to Market Election for Commodities Dealers and Securities and Commodities Traders. TD 8853 (Final), Recharacterizing Financing Arrangements Involving Fast-Pay Stock. TD 8851—Return Requirement for United States Persons Acquiring or Disposing of an Interest in a Foreign Partnership, or Whose Proportional Interest in a Foreign Partnership Changes. Revenue Procedure 2001–21 Debt Roll-Ups. Revenue Procedure 99–32—Conforming Adjustments Subsequent to Section 482 Allocations. Purchase Price Allocations in Deemed Actual Asset Acquisitions. VerDate Sep<11>2014 19:16 Sep 27, 2019 ............ ............ ............ ............ Jkt 247001 PO 00000 Frm 00217 Fmt 4703 Sfmt 4703 E:\FR\FM\30SEN1.SGM 30SEN1 khammond on DSKJM1Z7X2PROD with NOTICES Federal Register / Vol. 84, No. 189 / Monday, September 30, 2019 / Notices 51725 Burden hours OMB No. Title 10,000 .................... 1,500 ...................... 70 ........................... 1545–1661 ............ 1545–1671 ............ 1545–1672 ............ 470 ......................... 23,900 .................... 13,134 .................... 400 ......................... 400 ......................... 1545–1675 ............ 1545–1677 ............ 1545–1684 ............ 1545–1690 * .......... 1545–1699 ............ 3,200 ...................... 2,000 ...................... 1,800 ...................... 4,877 ...................... 870 ......................... 1545–1701 1545–1706 1545–1711 1545–1714 1545–1716 1,897 ...................... 1,250 ...................... 1545–1717 ............ 1545–1718 ............ 15 ........................... 19 ........................... 1,318 ...................... 500 ......................... 5,950 ...................... 1545–1730 1545–1731 1545–1736 1545–1748 1545–1752 ............ ............ ............ ............ ............ 100,000 .................. 530,090 .................. 500 ......................... 7,700 ...................... 100 ......................... 1545–1756 1545–1765 1545–1768 1545–1774 1545–1784 ............ ............ ............ ............ ............ 600 ......................... 300 ......................... 1545–1786 ............ 1545–1799 ............ 7,500 ...................... 300 ......................... 15,000 .................... 1545–1801 * .......... 1545–1820 ............ 1545–1828 * .......... 100 ......................... 1545–1831 ............ 625 ......................... 1545–1833 * .......... 8,600 ...................... 2,000 ...................... 3,200 ...................... 24,000 .................... 1545–1834 ............ 1545–1837 * .......... 1545–1847 ............ 1545–1855 * .......... 50 ........................... 3,000 ...................... 1,500 ...................... 3,000 ...................... 200 ......................... 76,190 .................... 552,100 .................. 1545–1861 1545–1870 1545–1893 1545–1905 1545–1906 1545–1915 1545–1939 52,182 .................... 2,765 ...................... 250 ......................... 1545–1945 ............ 1545–1946 ............ 1545–1965 ............ 1,985 ...................... 3,034,765 ............... 12 ........................... 150 ......................... 1,700 ...................... 4,950 ...................... 3,761 ...................... 171,160 .................. 25 ........................... 1545–1983 * .......... 1545–1986 * .......... 1545–1990 * .......... 1545–2001 * .......... 1545–2002 * .......... 1545–2003 ............ 1545–2004 ............ 1545–2008 * .......... 1545–2014 * .......... 500 ......................... 1545–2017 ............ 375,000 .................. 1545–2019 ............ Qualified lessee construction allowances for short-term leases. REG–209709–94 (Final—TD 8865) Amortization of Intangible Property. T.D. 9047—Certain Transfers of Property to Regulated Investment Companies (RICs) and Real Estate Investment Trusts (REITs). Treatment of taxable income of a residual interest holder in excess of daily accruals. Exclusions From Gross Income of Foreign Corporations. Pre-Filing Agreements Program. Notice 2000–28, Coal Exports. TD 9715; Rev. Proc. 2015–26 (Formerly TD 9002; Rev Proc 2002–43), Agent for Consolidated Group. Revenue Procedure 2000–37—Reverse Like-kind Exchanges (as modified by Rev Proc. 2004–51). TD 9315—Section 1503(d) Closing Agreement Requests. TD 9273—Stock Transfer Rules: Carryover of Earnings and Taxes (REG–116050–99). Tip Reporting Alternative Commitment (TRAC) for most industries. Employer-Designed Tip Reporting Program for the Food and Beverage Industry (EmTRAC)—Notice 2001–1. Tip Rate Determination Agreement (TRDA) for Most Industries. Source of Income from Certain Space and Ocean Activities; Source of Communications Income (TD 9305—final). Manner of making election to terminate tax-exempt bond financing. Extraterritorial Income Exclusion Elections. Advanced Insurance Commissions—Revenue Procedure 2001–24. Changes in Accounting Periods—REG–106917–99 (TD 8669/Final). Revenue Procedure 2008–38, Revenue Procedure 2008–39, Revenue Procedure 2008–40, Revenue Procedure 2008–41, Revenue Procedure 2008–42. Revenue Procedure 2001–56, Demonstration Automobile Use. T.D. 9171, New Markets Tax Credit. Revenue Procedure 2003–84, Optional Election to Make Monthly Sec. 706 Allocations. Extensions of Time to Elect Method for Determining Allowable Loss. Rev Proc 2002–32 as Modified by Rev Proc 2006–21, Waiver of 60-month Bar on Reconsolidation after Disaffiliation. Changes in Periods of Accounting. Notice 2002–69, Interest Rates and Appropriate Foreign Loss Payment Patterns For Determining the Qualified Insurance Income of Certain Controlled Corporations under Section 954(f). Revenue Procedure 2002–67, Settlement of Section 351 Contingent Liability Tax Shelter Cases. Revenue Procedure 2003–33, Section 9100 Relief for 338 Elections. TD 9048; 9254—Guidance under Section 1502; Suspension of Losses on Certain Stock Disposition (REG–131478–02). 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 2003–37, Documentation Provisions for Certain Taxpayers Using the Fair Market Value Method of Interest Expense Apportionment. Revenue Procedure 2003–39, Section 1031 LKE (Like-Kind Exchanges) Auto Leasing Programs. Revenue Procedure 2003–36, Industry Issue Resolution Program. Revenue Procedure 2004–29—Statistical Sampling in Sec. 274 Context. TD 9285—Limitation on Use of the Nonaccrual-Experience Method of Accounting Under Section 448(d)(5). Revenue Procedure 2004–19—Probable or Prospective Reserves Safe Harbor. TD 9107—Guidance Regarding Deduction and Capitalization of Expenditures. Rollover of Gain from Qualified Small Business Stock to Another Qualified Small Business Stock. TD 9289 (Final) Treatment of Disregarded Entities Under Section 752. TD 9210—LIFO Recapture Under Section 1363(d). Notice 2005–4, Fuel Tax Guidance, as modified. Notification Requirement for Transfer of Partnership Interest in Electing Investment Partnership (EIP). 26 U.S. Code § 475—Mark to market accounting method for dealers in securities. T.D. 9315 (Final) Dual Consolidated Loss Regulations. TD 9360 (REG–133446–03)(Final) Guidance on Passive Foreign Company (PFIC) Purging Elections. Qualified Railroad Track Maintenance Credit. Notice 2006–47, Elections Created or Effected by the American Jobs Creation Act of 2004. Application of Section 338 to Insurance Companies. Rev. Proc. 2006–16, Renewal Community Depreciation Provisions. Notice 2006–25 (superseded by Notice 2007–53), Qualifying Gasification Project Program. Notice 2006–24, Qualifying Advanced Coal Project Program. Deduction for Energy Efficient Commercial Buildings. Nonconventional Source Fuel Credit. TD 9452—Application of Separate Limitations to Dividends From Noncontrolled Section 902 Corporations. Notice 2006–46 Announcement of Rules to be included in Final Regulations under Section 897(d) and (e) of the Internal Revenue Code. TD 9451—Guidance Necessary To Facilitate Business Election Filing; Finalization of Controlled Group Qualification Rules (TD 9329). VerDate Sep<11>2014 19:16 Sep 27, 2019 ............ ............ ............ ............ ............ ............ ............ ............ ............ ............ ............ ............ Jkt 247001 PO 00000 Frm 00218 Fmt 4703 Sfmt 4703 E:\FR\FM\30SEN1.SGM 30SEN1 51726 Federal Register / Vol. 84, No. 189 / Monday, September 30, 2019 / Notices Burden hours OMB No. Title 200 ......................... 35 ........................... 1545–2028 ............ 1545–2030 ............ 100 ......................... 1545–2036 ............ 2,400 ...................... 2,500 ...................... 25 ........................... 120 ......................... 3,000 ...................... 1545–2072 1545–2091 1545–2096 1545–2103 1545–2110 26,000 .................... 389,330 .................. 1,000 ...................... 2,700 ...................... 1545–2114 ............ 1545–2122 * .......... 1545–2125 ............ 1545–2133 * .......... 350 ......................... 100 ......................... 1545–2134 * .......... 1545–2145 ............ 300,000 .................. 4,500 ...................... 1545–2147 ............ 1545–2149 ............ 250 ......................... 550,000 .................. 180 ......................... 1,000 ...................... 36,000 .................... 1,500 ...................... 5,988 ...................... 1545–2150 ............ 1545–2151 ............ 1545–2153 ............ 1545–2155 * .......... 1545–2156 ............ 1545–2158 ............ 1545–2165 ............ 3,260 ...................... 1545–2183 ............ 694,750 .................. 1545–2186 ............ 1,000 ...................... 1,800 ...................... 403,177 .................. 200 ......................... 1545–2194 1545–2209 1545–2242 1545–2245 75,000 .................... 400 ......................... 1,800 ...................... 1545–2247 ............ 1545–2259 ............ 1545–2276 ............ Fuel Cell Motor Vehicle Credit. REG–120509–06 (TD 9465—Final), Determination of Interest Expense Deduction of Foreign Corporations. Taxation and Reporting of REIT Excess Inclusion Income by REITs, RICs, and Other Pass-Through Entities (Notice 2006–97). Revenue Procedure 2007–35—Statistical Sampling for Purposes of Section 199. TD 9512 (Final)—Nuclear Decommissioning Funds. Loss on Subsidiary Stock—REG–157711–02 (TD 9424—Final). Election to Expense Certain Refineries. REG–127770–07 (Final), Modifications of Commercial Mortgage Loans Held by a Real Estate Mortgage Investment Conduit. S Corporation Guidance under AJCA of 2004 (TD 9422 Final—REG–143326–05). Form 8931—Agricultural Chemicals Security Credit. REG–143544–04 Regulations Enabling Elections for Certain Transaction Under Section 336(e). Rev. Proc. 2009–16, Section 168(k)(4) Election Procedures and Rev. Proc. 2009–33, Section 168(k)(4) Extension Property Elections. Notice 2009–41—Credit for Residential Energy Efficient Property. Notice 2009–52, Election of Investment Tax Credit in Lieu of Production Tax Credit; Coordination with Department of Treasury Grants for Specified Energy Property in Lieu of Tax Credits. Internal Revenue Code Section 108(i) Election. Treatment of Services Under Section 482; Allocation of Income and Deductions From Intangibles; Stewardship Expense (TD 9456). Notice 2009–58, Manufacturers’ Certification of Specified Plug-in Electric Vehicles. Qualifying Advanced Energy Project Credit—Notice 2013–12. Notice 2009–83—Credit for Carbon Dioxide Sequestration Under Section 45Q. TD 9469 (REG–102822–08) Section 108 Reduction of Tax Attributes for S Corporations. Revenue Procedure 2010–13, Disclosure of Activities Grouped under Section 469. Notice 2010–54: Production Tax Credit for Refined Coal. Notice of Medical Necessity Criteria under the Mental Health Parity and Addiction Equity Act of 2008. Transfers by Domestic Corporations That Are Subject to Section 367(a)(5); Distributions by Domestic Corporations That Are Subject to Section 1248(f). (TD 9614 & 9615). TD 9504, Basis Reporting by Securities Brokers and Basis Determination for Stock; TD 9616, TD9713, and TD 9750. Rules for Certain Rental Real Estate Activities. REG–112805–10—Branded Prescription Drugs. REG–135491–10—Updating of Employer Identification Numbers. REG–160873–04—American Jobs Creation Act Modifications to Section 6708, Failure to Maintain List of Advisees With Respect to Reportable Transactions. TD 9633—Limitations on Duplication of Net Built-in Losses. Performance & Quality for Small Wind Energy Property. Safe Harbor for Inadvertent Normalization Violations. 48,912,072 ............. Total ............ ............ ............ ............ ............ ............ ............ ............ ............ * Discontinued in FY19. [FR Doc. 2019–21068 Filed 9–27–19; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF VETERANS AFFAIRS [OMB Control No. 2900–0144] Agency Information Collection Activity: HUDVA Addendum to Uniform Residential Loan Application Veterans Benefits Administration; Department of Veterans Affairs. ACTION: Notice. khammond on DSKJM1Z7X2PROD with NOTICES AGENCY: Veterans Benefits Administration, Department of Veterans Affairs (VA), is announcing an opportunity for public comment on the proposed collection of certain information by the agency. Under the SUMMARY: VerDate Sep<11>2014 19:16 Sep 27, 2019 Jkt 247001 Paperwork Reduction Act (PRA) of 1995, Federal agencies are required to publish notice in the Federal Register concerning each proposed collection of information, including each proposed extension of a currently approved collection, and allow 60 days for public comment in response to the notice. DATES: Written comments and recommendations on the proposed collection of information should be received on or before November 29, 2019. ADDRESSES: Submit written comments on the collection of information through Federal Docket Management System (FDMS) at www.Regulations.gov or to Nancy J. Kessinger, Veterans Benefits Administration (20M33), Department of Veterans Affairs, 810 Vermont Avenue NW, Washington, DC 20420 or email to nancy.kessinger@va.gov. Please refer to ‘‘OMB Control No. 2900–0144’’ in any PO 00000 Frm 00219 Fmt 4703 Sfmt 4703 correspondence. During the comment period, comments may be viewed online through FDMS. FOR FURTHER INFORMATION CONTACT: Danny Green at (202) 421–1354. SUPPLEMENTARY INFORMATION: Under the PRA of 1995, Federal agencies must obtain approval from the Office of Management and Budget (OMB) for each collection of information they conduct or sponsor. This request for comment is being made pursuant to Section 3506(c)(2)(A) of the PRA. With respect to the following collection of information, VBA, invites comments on: (1) Whether the proposed collection of information is necessary for the proper performance of VBA’s functions, including whether the information will have practical utility; (2) the accuracy of VBA’s estimate of the burden of the proposed collection of information; (3) ways to enhance the quality, utility, and E:\FR\FM\30SEN1.SGM 30SEN1

Agencies

[Federal Register Volume 84, Number 189 (Monday, September 30, 2019)]
[Notices]
[Pages 51718-51726]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2019-21068]


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

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

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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

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

DATES: Written comments should be received on or before 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 [email protected].

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 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 
sub-optimal 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).

[[Page 51719]]

    Abstract: These forms are used by businesses to report their income 
tax liability.
    Current Actions: The change in estimated aggregate compliance 
burden can be explained by three major sources--technical adjustments, 
statutory changes, and discretionary agency (IRS) actions. This 
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: Corporations and Pass-Through Entities.
    Estimated Number of Respondents: 11,300,000.
    Total Estimated Time: 3.162 billion hours.
    Estimated Time per Respondent: 279.82 hours.
    Total Estimated Out-of-Pocket Costs: $58.242 billion.
    Estimated Out-of-Pocket Cost per Respondent: $5,154 .
    Total Monetized Burden: 180,784 billion.
    Estimated Total Monetized Burden per Respondent: $15,998.
    Note: Amounts below are for preliminary estimates 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.

    Preliminary Fiscal Year 2020 ICB Estimates for Form 1120 and 1065 Series of Returns and Related Forms and
                                                    Schedules
----------------------------------------------------------------------------------------------------------------
                                                                          Program change due
                                                             FY19            to adjustment           FY20
----------------------------------------------------------------------------------------------------------------
Number of Taxpayers.................................          11,300,000  ..................          11,300,000
Burden in Hours.....................................       3,157,000,000           5,000,000       3,162,000,000
Burden in Dollars...................................      58,148,000,000          94,000,000      58,242,000,000
Monetized Total Burden..............................     180,493,000,000         291,000,000     180,784,000,000
----------------------------------------------------------------------------------------------------------------
Source RAAS:KDA 09/03/2019.

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

Request for Comments

    Comments submitted in response to this notice will be summarized 
and/or included in the request for OMB approval. All comments will 
become a matter of public record. Comments are invited on: (a) Whether 
the collection of information is necessary for the proper performance 
of the functions of the agency, including whether the information 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 23, 2019.
Laurie Brimmer,
Senior Tax Analyst.

Appendix A

----------------------------------------------------------------------------------------------------------------
                             Product                                                   Title
----------------------------------------------------------------------------------------------------------------
Form 1042........................................................  Annual Withholding Tax Return for U.S. Source
                                                                    Income of Foreign Persons.
Form 1042-S......................................................  Foreign Person's U.S. Source Income Subject
                                                                    to Withholding.
Form 1042-T......................................................  Annual Summary and Transmittal of Forms 1042-
                                                                    S.
Form 1065........................................................  U.S. Return of Partnership Income.
Form 1065 (SCH B-1)..............................................  Information for Partners Owning 50% or More
                                                                    of the Partnership.
Form 1065 (SCH B-2)..............................................  Election Out of the Centralized Partnership
                                                                    Audit Regime.
Form 1065 (SCH C)................................................  Additional Information for Schedule M-3
                                                                    Filers.
Form 1065 (SCH D)................................................  Capital Gains and Losses.
Form 1065 (SCH K-1)..............................................  Partner's Share of Income, Deductions,
                                                                    Credits, etc.
Form 1065 (SCH M-3)..............................................  Net Income (Loss) Reconciliation for Certain
                                                                    Partnerships.
Form 1065X.......................................................  Amended Return or Administrative Adjustment
                                                                    Request (AAR).
Form 1066........................................................  U.S. Real Estate Mortgage Investment Conduit
                                                                    (REMIC) Income Tax Return.
Form 1066 (SCH Q)................................................  Quarterly Notice to Residual Interest Holder
                                                                    of REMIC Taxable Income or Net Loss
                                                                    Allocation.
Form 1118........................................................  Foreign Tax Credit-Corporations.
Form 1118 (SCH I)................................................  Reduction of Foreign Oil and Gas Taxes.
Form 1118 (SCH J)................................................  Adjustments to Separate Limitation Income
                                                                    (Loss) Categories for Determining Numerators
                                                                    of Limitation Fractions, Year-End
                                                                    Recharacterization Balances, and Overall
                                                                    Foreign and Domestic Loss Account Balances.
Form 1118 (SCH K)................................................  Foreign Tax Carryover Reconciliation
                                                                    Schedule.
Form 1120........................................................  U.S. Corporation Income Tax Return.
Form 1120 (SCH B)................................................  Additional Information for Schedule M-3
                                                                    Filers.
Form 1120 (SCH D)................................................  Capital Gains and Losses.
Form 1120 (SCH G)................................................  Information on Certain Persons Owning the
                                                                    Corporation's Voting Stock.
Form 1120 (SCH H)................................................  Section 280H Limitations for a Personal
                                                                    Service Corporation (PSC).
Form 1120 (SCH M-3)..............................................  Net Income (Loss) Reconciliation for
                                                                    Corporations With Total Assets of $10
                                                                    Million of More.
Form 1120 (SCH N)................................................  Foreign Operations of U.S. Corporations.

[[Page 51720]]

 
Form 1120 (SCH O)................................................  Consent Plan and Apportionment Schedule for a
                                                                    Controlled Group.
Form 1120 (SCH PH)...............................................  U.S. Personal Holding Company (PHC) Tax.
Form 1120 (SCH UTP)..............................................  Uncertain Tax Position Statement.
Form 1120-C......................................................  U.S. Income Tax Return for Cooperative
                                                                    Associations.
Form 1120F.......................................................  U.S. Income Tax Return of a Foreign
                                                                    Corporation.
Form 1120-F (SCH H)..............................................  Deductions Allocated to Effectively Connected
                                                                    Income Under Regulations Section 1.861-8.
Form 1120-F (SCH I)..............................................  Interest Expense Allocation Under Regulations
                                                                    Section 1.882-5.
Form 1120-F (SCH M1 & M2)........................................  Reconciliation of Income (Loss) and Analysis
                                                                    of Unappropriated Retained Earnings per
                                                                    Books.
Form 1120-F (SCH M-3)............................................  Net Income (Loss) Reconciliation for Foreign
                                                                    Corporations With Reportable Assets of $10
                                                                    Million or More.
Form 1120-F (SCH P)..............................................  List of Foreign Partner Interests in
                                                                    Partnerships.
Form 1120-F(SCH S)...............................................  Exclusion of Income From the International
                                                                    Operation of Ships or Aircraft Under Section
                                                                    883.
Form 1120-F (SCH V)..............................................  List of Vessels or Aircraft, Operators, and
                                                                    Owners.
Form 1120-FSC....................................................  U.S. Income Tax Return of a Foreign Sales
                                                                    Corporation.
Form 1120FSC (SCH P).............................................  Transfer Price or Commission.
Form 1120H.......................................................  U.S. Income Tax Return for Homeowners
                                                                    Associations.
Form 1120-IC-DISC................................................  Interest Charge Domestic International Sales
                                                                    Corporation Return.
Form 1120-IC-DISC (SCH K)........................................  Shareholder's Statement of IC-DISC
                                                                    Distributions.
Form 1120-IC-DISC (SCH P)........................................  Intercompany Transfer Price or Commission.
Form 1120-IC-DISC (SCH Q)........................................  Borrower's Certificate of Compliance With the
                                                                    Rules for Producer's Loans.
Form 1120-L......................................................  U.S. Life Insurance Company Income Tax
                                                                    Return.
Form 1120-L (SCH M-3)............................................  Net Income (Loss) Reconciliation for U.S.
                                                                    Life Insurance Companies With Total Assets
                                                                    of $10 Million or More.
Form 1120-ND *...................................................  Return for Nuclear Decommissioning Funds and
                                                                    Certain Related Persons.
Form 1120-PC.....................................................  U.S. Property and Casualty Insurance Company
                                                                    Income Tax Return.
Form 1120-PC (SCH M-3)...........................................  Net Income (Loss) Reconciliation for U.S.
                                                                    Property and Casualty Insurance Companies
                                                                    With Total Assets of $10 Million or More.
Form 1120-POL....................................................  U.S. Income Tax Return for Certain Political
                                                                    Organizations.
Form 1120-REIT...................................................  U.S. Income Tax Return for Real Estate
                                                                    Investment Trusts.
Form 1120-RIC....................................................  U.S. Income Tax Return for Regulated
                                                                    Investment Companies.
Form 1120S.......................................................  U.S. Income Tax Return for an S Corporation.
Form 1120S (SCH B-1).............................................  Information on Certain Shareholders of an S
                                                                    Corporation.
Form 1120S (SCH D)...............................................  Capital Gains and Losses and Built-In Gains.
Form 1120S (SCH K-1).............................................  Shareholder's Share of Income, Deductions,
                                                                    Credits, etc.
Form 1120S (SCH M-3).............................................  Net Income (Loss) Reconciliation for S
                                                                    Corporations With Total Assets of $10
                                                                    Million or More.
Form 1120-SF.....................................................  U.S. Income Tax Return for Settlement Funds
                                                                    (Under Section 468B).
Form 1120-W......................................................  Estimated Tax for Corporations.
Form 1120-X......................................................  Amended U.S. Corporation Income Tax Return.
Form 1122........................................................  Authorization and Consent of Subsidiary
                                                                    Corporation to be Included in a Consolidated
                                                                    Income Tax Return.
Form 1125-A......................................................  Cost of Goods Sold.
Form 1125-E......................................................  Compensation of Officers.
Form 1127........................................................  Application for Extension of Time for Payment
                                                                    of Tax Due to Undue Hardship.
Form 1128........................................................  Application to Adopt, Change, or Retain a Tax
                                                                    Year.
Form 1138........................................................  Extension of Time For Payment of Taxes By a
                                                                    Corporation Expecting a Net Operating Loss
                                                                    Carryback.
Form 1139........................................................  Corporation Application for Tentative Refund.
Form 2220........................................................  Underpayment of Estimated Tax By
                                                                    Corporations.
Form 2438........................................................  Undistributed Capital Gains Tax Return.
Form 2439........................................................  Notice to Shareholder of Undistributed Long-
                                                                    Term Capital Gains.
Form 2553........................................................  Election by a Small Business Corporation.
Form 2848........................................................  Power of Attorney and Declaration of
                                                                    Representative.
Form 3115........................................................  Application for Change in Accounting Method.
Form 3468........................................................  Investment Credit.
Form 3520........................................................  Annual Return To Report Transactions With
                                                                    Foreign Trusts and Receipt of Certain
                                                                    Foreign Gifts.
Form 3520-A......................................................  Annual Return of Foreign Trust With a U.S.
                                                                    Owner.
Form 3800........................................................  General Business Credit.
Form 4136........................................................  Credit for Federal Tax Paid on Fuels.
Form 4255........................................................  Recapture of Investment Credit.
Form 4466........................................................  Corporation Application for Quick Refund of
                                                                    Overpayment of Estimated Tax.
Form 4562........................................................  Depreciation and Amortization (Including
                                                                    Information on Listed Property).
Form 4684........................................................  Casualties and Thefts.
Form 4797........................................................  Sales of Business Property.
Form 4810........................................................  Request for Prompt Assessment Under Internal
                                                                    Revenue Code Section 6501(d).
Form 4876A.......................................................  Election to Be Treated as an Interest Charge
                                                                    DISC.
Form 5452........................................................  Corporate Report of Nondividend
                                                                    Distributions.
Form 5471........................................................  Information Return of U.S. Persons With
                                                                    Respect To Certain Foreign Corporations.
Form 5471 (SCH E)................................................  Income, War Profits, and Excess Profits Taxes
                                                                    Paid or Accrued.
Form 5471 (SCH H)................................................  Current Earnings and Profits.
Form 5471 (SCH I-1)..............................................  Information for Global Intangible Low-Taxed
                                                                    Income.
Form 5471 (SCH J)................................................  Accumulated Earnings and Profits (E&P) of
                                                                    Controlled Foreign Corporation.
Form 5471 (SCH M)................................................  Transactions Between Controlled Foreign
                                                                    Corporation and Shareholders or Other
                                                                    Related Persons.
Form 5471 (SCH O)................................................  Organization or Reorganization of Foreign
                                                                    Corporation, and Acquisitions and
                                                                    Dispositions of its Stock.

[[Page 51721]]

 
Form 5471 (SCH P)................................................  Previously Taxed Earnings and Profits of U.S.
                                                                    Shareholder of Certain Foreign Corporations.
Form 5472........................................................  Information Return of a 25% Foreign-Owned
                                                                    U.S. Corporation or a Foreign Corporation
                                                                    Engaged in a U.S. Trade or Business.
Form 56..........................................................  Notice Concerning Fiduciary Relationship.
Form 56F.........................................................  Notice Concerning Fiduciary Relationship of
                                                                    Financial Institution.
Form 5713........................................................  International Boycott Report.
Form 5713 (SCH A)................................................  International Boycott Factor (Section
                                                                    999(c)(1)).
Form 5713 (SCH B)................................................  Specifically Attributable Taxes and Income
                                                                    (Section 999(c)(2)).
Form 5713 (SCH C)................................................  Tax Effect of the International Boycott
                                                                    Provisions.
Form 5735........................................................  American Samoa Economic Development Credit.
Form 5735 Schedule P.............................................  Allocation of Income and Expenses Under
                                                                    Section 936(h)(5).
Form 5884........................................................  Work Opportunity Credit.
Form 5884-A......................................................  Credits for Affected Midwestern Disaster Area
                                                                    Employers (for Employers Affected by
                                                                    Hurricane Harvey, Irma, or Maria or Certain
                                                                    California Wildfires).
Form 6198........................................................  At-Risk Limitations.
Form 6478........................................................  Biofuel Producer Credit.
Form 6627........................................................  Environmental Taxes.
Form 6765........................................................  Credit for Increasing Research Activities.
Form 6781........................................................  Gains and Losses From Section 1256 Contracts
                                                                    and Straddles.
Form 7004........................................................  Application for Automatic Extension of Time
                                                                    To File Certain Business Income Tax,
                                                                    Information, and Other Returns.
Form 8023........................................................  Elections Under Section 338 for Corporations
                                                                    Making Qualified Stock Purchases.
Form 8050........................................................  Direct Deposit Corporate Tax Refund.
Form 8082........................................................  Notice of Inconsistent Treatment or
                                                                    Administrative Adjustment Request (AAR).
Form 8275........................................................  Disclosure Statement.
Form 8275R.......................................................  Regulation Disclosure Statement.
Form 8283........................................................  Noncash Charitable Contributions.
Form 8288........................................................  U.S. Withholding Tax Return for Dispositions
                                                                    by Foreign Persons of U.S. Real Property
                                                                    Interests.
Form 8288A.......................................................  Statement of Withholding on Dispositions by
                                                                    Foreign Persons of U.S. Real Property
                                                                    Interests.
Form 8288B.......................................................  Application for Withholding Certificate for
                                                                    Dispositions by Foreign Persons of U.S. Real
                                                                    Property Interests.
Form 8300........................................................  Report of Cash Payments Over $10,000 Received
                                                                    In a Trade or Business.
Form 8302........................................................  Electronic Deposit of Tax Refund of $1
                                                                    Million or More.
Form 8308........................................................  Report of a Sale or Exchange of Certain
                                                                    Partnership Interests.
Form 8329........................................................  Lender's Information Return for Mortgage
                                                                    Credit Certificates (MCCs).
Form 8404........................................................  Interest Charge on DISC-Related Deferred Tax
                                                                    Liability.
Form 8453-C......................................................  U.S. Corporation Income Tax Declaration for
                                                                    an IRS e-file Return.
Form 8453-I......................................................  Foreign Corporation Income Tax Declaration
                                                                    for an IRS e-file Return.
Form 8453-PE.....................................................  U.S. Partnership Declaration for an IRS e-
                                                                    file Return.
Form 8453-S......................................................  U.S. S Corporation Income Tax Declaration for
                                                                    an IRS e-file Return.
Form 851.........................................................  Affiliations Schedule.
Form 8586........................................................  Low-Income Housing Credit.
Form 8594........................................................  Asset Acquisition Statement Under Section
                                                                    1060.
Form 8609........................................................  Low-Income Housing Credit Allocation and
                                                                    Certification.
Form 8609-A......................................................  Annual Statement for Low-Income Housing
                                                                    Credit.
Form 8611........................................................  Recapture of Low-Income Housing Credit.
Form 8621........................................................  Information Return By Shareholder of a
                                                                    Passive Foreign Investment Company or
                                                                    Qualified Electing Fund.
Form 8621-A......................................................  Return by a Shareholder Making Certain Late
                                                                    Elections to End Treatment as a Passive
                                                                    Foreign Investment Company.
Form 8655........................................................  Reporting Agent Authorization.
Form 8697........................................................  Interest Computation Under the Look-Back
                                                                    Method for Completed Long-Term Contracts.
Form 8703........................................................  Annual Certification of a Residential Rental
                                                                    Project.
Form 8716........................................................  Election To Have a Tax Year Other Than a
                                                                    Required Tax Year.
Form 8752........................................................  Required Payment or Refund Under Section
                                                                    7519.
Form 8804........................................................  Annual Return for Partnership Withholding Tax
                                                                    (Section 1446).
Form 8804 (SCH A)................................................  Penalty for Underpayment of Estimated Section
                                                                    1446 Tax for Partnerships.
Form 8804-C......................................................  Certificate of Partner-Level Items to Reduce
                                                                    Section 1446 Withholding.
Form 8804-W......................................................  Installment Payments of Section 1446 Tax for
                                                                    Partnerships.
Form 8805........................................................  Foreign Partner's Information Statement of
                                                                    Section 1446 Withholding tax.
Form 8806........................................................  Information Return for Acquisition of Control
                                                                    or Substantial Change in Capital Structure.
Form 8810........................................................  Corporate Passive Activity Loss and Credit
                                                                    Limitations.
Form 8813........................................................  Partnership Withholding Tax Payment Voucher
                                                                    (Section 1446).
Form 8816........................................................  Special Loss Discount Account and Special
                                                                    Estimated Tax Payments for Insurance
                                                                    Companies.
Form 8819........................................................  Dollar Election Under Section 985.
Form 8820........................................................  Orphan Drug Credit.
Form 8822B.......................................................  Change of Address--Business.
Form 8824........................................................  Like-Kind Exchanges.
Form 8825........................................................  Rental Real Estate Income and Expenses of a
                                                                    Partnership or an S Corporation.
Form 8826........................................................  Disabled Access Credit.
Form 8827........................................................  Credit for Prior Year Minimum Tax-
                                                                    Corporations.
Form 8830........................................................  Enhanced Oil Recovery Credit.
Form 8832........................................................  Entity Classification Election.
Form 8833........................................................  Treaty-Based Return Position Disclosure Under
                                                                    Section 6114 or 7701(b).

[[Page 51722]]

 
Form 8834........................................................  Qualified Electric Vehicle Credit.
Form 8835........................................................  Renewable Electricity, Refined Coal, and
                                                                    Indian Coal Production Credit.
Form 8838........................................................  Consent to Extend the Time To Assess Tax
                                                                    Under Section 367-Gain Recognition
                                                                    Agreement.
Form 8838-P......................................................  Consent To Extend the Time To Assess Tax
                                                                    Pursuant to the Gain Deferral Method
                                                                    (Section 721(c)).
Form 8842........................................................  Election to Use Different Annualization
                                                                    Periods for Corporate Estimated Tax.
Form 8844........................................................  Empowerment Zone Employment Credit.
Form 8845........................................................  Indian Employment Credit.
Form 8846........................................................  Credit for Employer Social Security and
                                                                    Medicare Taxes Paid on Certain Employee
                                                                    Tips.
Form 8848........................................................  Consent to Extend the Time to Assess the
                                                                    Branch Profits Tax Under Regulations
                                                                    Sections 1.884-2(a) and (c).
Form 8858........................................................  Information Return of U.S. Persons With
                                                                    Respect to Foreign Disregarded Entities
                                                                    (FDEs) and Foreign Branches (FBs).
Form 8858 (SCH M)................................................  Transactions Between Foreign Disregarded
                                                                    Entity of a Foreign Tax Owner and the Filer
                                                                    or Other Related Entities.
Form 8864........................................................  Biodiesel and Renewable Diesel Fuels Credit.
Form 8865........................................................  Return of U.S. Persons With Respect to
                                                                    Certain Foreign Partnerships.
Form 8865 (SCH G)................................................  Statement of Application for the Gain
                                                                    Deferral Method Under Section 721(c).
Form 8865 (SCH H)................................................  Acceleration Events and Exceptions Reporting
                                                                    Relating to Gain Deferral Method Under
                                                                    Section 721 (c).
Form 8865 (SCH K-1)..............................................  Partner's Share of Income, Deductions,
                                                                    Credits, etc.
Form 8865 (SCH O)................................................  Transfer of Property to a Foreign
                                                                    Partnership.
Form 8865 (SCH P)................................................  Acquisitions, Dispositions, and Changes of
                                                                    Interests in a Foreign Partnership.
Form 8866........................................................  Interest Computation Under the Look-Back
                                                                    Method for Property Depreciated Under the
                                                                    Income Forecast Method.
Form 8869........................................................  Qualified Subchapter S Subsidiary Election.
Form 8873........................................................  Extraterritorial Income Exclusion.
Form 8874........................................................  New Markets Credit.
Form 8875........................................................  Taxable REIT Subsidiary Election.
Form 8878-A......................................................  IRS e-file Electronic Funds Withdrawal
                                                                    Authorization for Form 7004.
Form 8879-C......................................................  IRS e-file Signature Authorization for Form
                                                                    1120.
Form 8879-I......................................................  IRS e-file Signature Authorization for Form
                                                                    1120-F.
Form 8879-PE.....................................................  IRS e-file Signature Authorization for Form
                                                                    1065.
Form 8879-S......................................................  IRS e-file Signature Authorization for Form
                                                                    1120S.
Form 8881........................................................  Credit for Small Employer Pension Plan
                                                                    Startup Costs.
Form 8882........................................................  Credit for Employer-Provided Childcare
                                                                    Facilities and Services.
Form 8883........................................................  Asset Allocation Statement Under Section 338.
Form 8886........................................................  Reportable Transaction Disclosure Statement.
Form 8896........................................................  Low Sulfur Diesel Fuel Production Credit.
Form 8900........................................................  Qualified Railroad Track Maintenance Credit.
Form 8902........................................................  Alternative Tax on Qualified Shipping
                                                                    Activities.
Form 8903........................................................  Domestic Production Activities Deduction.
Form 8906........................................................  Distilled Spirits Credit.
Form 8908........................................................  Energy Efficient Home Credit.
Form 8910........................................................  Alternative Motor Vehicle Credit.
Form 8911........................................................  Alternative Fuel Vehicle Refueling Property
                                                                    Credit.
Form 8912........................................................  Credit to Holders of Tax Credit Bonds.
Form 8916........................................................  Reconciliation of Schedule M-3 Taxable Income
                                                                    with Tax Return Taxable Income for Mixed
                                                                    Groups.
Form 8916-A......................................................  Supplemental Attachment to Schedule M-3.
Form 8918........................................................  Material Advisor Disclosure Statement.
Form 8923........................................................  Mining Rescue Team Training Credit.
Form 8925........................................................  Report of Employer-Owned Life Insurance
                                                                    Contracts.
Form 8927........................................................  Determination Under Section 860(e)(4) by a
                                                                    Qualified Investment Entity.
Form 8932........................................................  Credit for Employer Differential Wage
                                                                    Payments.
Form 8933........................................................  Carbon Oxide Sequestration Credit.
Form 8936........................................................  Qualified Plug-In Electric Drive Motor
                                                                    Vehicle Credit.
Form 8937........................................................  Report of Organizational Actions Affecting
                                                                    Basis of Securities.
Form 8938........................................................  Statement of Foreign Financial Assets.
Form 8941........................................................  Credit for Small Employer Health Insurance
                                                                    Premiums.
Form 8947........................................................  Report of Branded Prescription Drug
                                                                    Information.
Form 8966........................................................  FATCA Report.
Form 8966-C......................................................  Cover Sheet for Form 8966 Paper Submissions.
Form 8979........................................................  Partnership Representative Revocation/
                                                                    Resignation and Designation.
Form 8990........................................................  Limitation on Business Interest Expense IRC
                                                                    163(j).
Form 8991........................................................  Tax on Base Erosion Payments of Taxpayers
                                                                    with Substantial Gross Receipts.
Form 8992........................................................  U.S Shareholder Calculation of Global
                                                                    Intangible Low-Taxed Income (GILTI).
Form 8993........................................................  Section 250 Deduction for Foreign-Derived
                                                                    Intangible Income (FDII) and Global
                                                                    Intangible Low-Taxed Income (GILTI).
Form 8994........................................................  Employer Credit for Paid Family and Medical
                                                                    Leave.
Form 8996........................................................  Qualified Opportunity Fund.
Form 926.........................................................  Return by a U.S. Transferor of Property to a
                                                                    Foreign Corporation.
Form 965.........................................................  Inclusion of Deferred Foreign Income Upon
                                                                    Transition to Participation Exemption
                                                                    System.
Form 965-B.......................................................  Corporate and Real Estate Investment Trust
                                                                    (REIT) Report of Net 965 Tax Liability and
                                                                    REIT Report of Net 965 Inclusion.
Form 965 (SCH-A).................................................  U.S. Shareholder's Section 965(a) Inclusion
                                                                    Amount.

[[Page 51723]]

 
Form 965 (SCH-B).................................................  Deferred Foreign Income Corporation's
                                                                    Earnings and Profits (E&P).
Form 965 (SCH-C).................................................  U.S. Shareholder's Aggregate Foreign Earnings
                                                                    and Profits Deficit.
Form 965 (SCH-D).................................................  U.S. Shareholder's Aggregate Foreign Cash
                                                                    Position.
Form 965 (SCH-E).................................................  U.S. Shareholder's Aggregate Foreign Cash
                                                                    Position Detail.
Form 965 (SCH-F).................................................  Foreign Taxes Deemed Paid by Domestic
                                                                    Corporation (for U.S. Shareholder Tax).
Form 965 (SCH-G).................................................  Foreign Taxes Deemed Paid by Domestic
                                                                    Corporation (for U.S. Shareholder Tax Year
                                                                    Ending in 2017).
Form 965 (SCH-H).................................................  Disallowance of Foreign Tax Credit and
                                                                    Amounts Reported on Forms 1116 and 1118.
Form 966.........................................................  Corporate Dissolution or Liquidation.
Form 970.........................................................  Application to Use LIFO Inventory Method.
Form 972.........................................................  Consent of Shareholder to Include Specific
                                                                    Amount in Gross Income.
Form 973.........................................................  Corporation Claim for Deduction for Consent
                                                                    Dividends.
Form 976.........................................................  Claim for Deficiency Dividends Deductions by
                                                                    a Personal Holding Company, Regulated
                                                                    Investment Company, or Real Estate
                                                                    Investment Trust.
Form 982.........................................................  Reduction of Tax Attributes Due to Discharge
                                                                    of Indebtedness (and Section 1082 Basis
                                                                    Adjustment).
Form SS-4........................................................  Application for Employer Identification
                                                                    Number.
Form SS-4PR......................................................  Solicitud de N[uacute]mero de
                                                                    Identificaci[oacute]n Patronal (EIN).
Form T (TIMBER)..................................................  Forest Activities Schedule.
Form W-8BEN......................................................  Certificate of Foreign Status of Beneficial
                                                                    Owner for United States Tax Withholding
                                                                    (Individual).
Form W-8BEN(E)...................................................  Certificate of Entities Status of Beneficial
                                                                    Owner for United States Tax Withholding
                                                                    (Entities).
Form W-8ECI......................................................  Certificate of Foreign Person's Claim That
                                                                    Income is Effectively Connected With the
                                                                    Conduct of a Trade or Business in the United
                                                                    States.
Form W-8IMY......................................................  Certificate of Foreign Intermediary, Foreign
                                                                    Flow-Through Entity, or Certain U.S.
                                                                    Branches for United States Tax Withholding.
----------------------------------------------------------------------------------------------------------------

Appendix B

    OMB numbers that will no longer be separately reported in order to 
eliminate duplicate burden reporting. For business filers, the 
following OMB numbers are or will be retired resulting in a total 
reduction of 48,912,072 reported burden hours.

------------------------------------------------------------------------
      Burden hours                 OMB No.                  Title
------------------------------------------------------------------------
1,005...................  1545-0731...............  Definition of an S
                                                     Corporation.
41......................  1545-0746...............  LR-100-78 (Final)
                                                     Creditability of
                                                     Foreign Taxes.
205.....................  1545-0755...............  Related Group
                                                     Election With
                                                     Respect to
                                                     Qualified
                                                     Investments in
                                                     Foreign Base
                                                     Company Shipping
                                                     Operations.
37,922,688..............  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.
3,104...................  1545-0807...............  (TD 7533) Final,
                                                     DISC Rules on
                                                     Procedure and
                                                     Administration;
                                                     Rules on Export
                                                     Trade Corporations,
                                                     and (TD 7896)
                                                     Final, Income from
                                                     Trade Shows.
8,125...................  1545-0879...............  TD 8426--Certain
                                                     Returned Magazines,
                                                     Paperbacks or
                                                     Records (IA-195-
                                                     78).
978.....................  1545-1018...............  FI-27-89 (Temporary
                                                     and Final) Real
                                                     Estate Mortgage
                                                     Investment
                                                     Conduits; Reporting
                                                     Requirements and
                                                     Other
                                                     Administrative
                                                     Matters; FI-61-91
                                                     (Final) Allocation
                                                     of Allocable
                                                     Investment.
1,025...................  1545-1041...............  TD 8316 Cooperative
                                                     Housing
                                                     Corporations.
50,417..................  1545-1068...............  T.D. 8618--
                                                     Definition of a
                                                     Controlled Foreign
                                                     Corporation,
                                                     Foreign Base
                                                     Company Income, and
                                                     Foreign Personal
                                                     Holding Company
                                                     Income of a
                                                     Controlled Foreign
                                                     Corporation (INTL-
                                                     362-88).
12,694..................  1545-1070...............  Effectively
                                                     connected income
                                                     and the branch
                                                     profits tax.
3,250...................  1545-1072...............  INTL-952-86 (Final--
                                                     TD 8410) and TD
                                                     8228 Allocation and
                                                     Apportionment of
                                                     Interest Expense
                                                     and Certain Other
                                                     Expenses.
1,620...................  1545-1083 *.............  Treatment of Dual
                                                     Consolidated
                                                     Losses.
40......................  1545-1093...............  Final Minimum Tax-
                                                     Tax Benefit Rule
                                                     (TD 8416),
4,008...................  1545-1102...............  PS-19-92 (TD 9420--
                                                     Final) Carryover
                                                     Allocations and
                                                     Other Rules
                                                     Relating to the Low-
                                                     Income Housing
                                                     Credit.
19,830..................  1545-1130 *.............  Special Loss
                                                     Discount Account
                                                     and Special
                                                     Estimated Tax
                                                     Payments for
                                                     Insurance
                                                     Companies.
1,500...................  1545-1138...............  TD-8350 (Final)
                                                     Requirements For
                                                     Investments to
                                                     Qualify under
                                                     Section 936(d)(4)
                                                     as Investments in
                                                     Qualified Caribbean
                                                     Basin Countries.
70......................  1545-1146 *.............  Applicable
                                                     Conventions Under
                                                     the Accelerated
                                                     Cost.
640,000.................  1545-1191...............  Information with
                                                     Respect to Certain
                                                     Foreign-Owned
                                                     Corporations--IRC
                                                     Section 6038A.
662.....................  1545-1218...............  CO-25-96 (TD 8824--
                                                     Final) Regulations
                                                     Under Section 1502
                                                     of the Internal
                                                     Revenue Code of
                                                     1986; Limitations
                                                     on Net Operating
                                                     Loss Carryforwards
                                                     and Certain Built-
                                                     in Losses and
                                                     Credits Following.
1,000...................  1545-1224...............  T. D. 8337 (Final)
                                                     Allocation and
                                                     Apportionment of
                                                     Deduction for State
                                                     Income Taxes (INTL-
                                                     112-88).
1,000...................  1545-1233 *.............  Adjusted Current
                                                     Earnings (IA-14-
                                                     91)(Final).
2,000...................  1545-1237 *.............  REG-209831-96 (TD
                                                     8823) Consolidated
                                                     Returns--Limitation
                                                     on the Use of
                                                     Certain Losses and
                                                     Deductions.
49,950..................  1545-1251 *.............  TD 8437--Limitations
                                                     on Percentage
                                                     Depletion in the
                                                     Case of Oil and Gas
                                                     Wells.
50......................  1545-1254...............  TD 8396--Conclusive
                                                     Presumption of
                                                     Worthlessness of
                                                     Debts Held by Banks
                                                     (FI-34-91).
1.......................  1545-1260 *.............  CO-62-89 (Final)
                                                     Final Regulations
                                                     under Section 382
                                                     of the Internal
                                                     Revenue Code of
                                                     1986; Limitations
                                                     on Corporate Net
                                                     Operating Loss
                                                     Carryfowards.

[[Page 51724]]

 
2,390...................  1545-1271...............  Treatment of
                                                     transfers of stock
                                                     or securities to
                                                     foreign
                                                     corporations.
200.....................  1545-1275...............  Limitations on net
                                                     operating loss
                                                     carryforwards and
                                                     certain built-in
                                                     losses following
                                                     ownership change.
2,070...................  1545-1287...............  FI-3-91 (TD 8456--
                                                     Final)
                                                     Capitalization of
                                                     Certain Policy
                                                     Acquisition
                                                     Expenses.
625.....................  1545-1290...............  TD 8513--Bad Debt
                                                     Reserves of Banks.
3,542...................  1545-1299...............  TD 8459--Settlement
                                                     Funds.
2,200...................  1545-1300...............  Treatment of
                                                     Acquisition of
                                                     Certain Financial
                                                     Institutions:
                                                     Certain Tax
                                                     Consequences of
                                                     Federal Financial
                                                     Assistance to
                                                     Financial
                                                     Institutions.
322.....................  1545-1308...............  TD 8449 (Final)
                                                     Election,
                                                     Revocation,
                                                     Termination, and
                                                     Tax Effect of
                                                     Subchapter S
                                                     Status.
63......................  1545-1324...............  CO-88-90 (TD 8530)
                                                     Limitation on Net
                                                     Operating Loss
                                                     Carryforwards and
                                                     Certain Built-in
                                                     Losses Following
                                                     Ownership Change;
                                                     Special Rule for
                                                     Value of a Loss
                                                     Corporation Under
                                                     the Jurisdiction.
5.......................  1545-1338...............  Election Out of
                                                     Subchapter K for
                                                     Producers of
                                                     Natural Gas--TD
                                                     8578.
18,600..................  1545-1344 *.............  TD 8560 (CO-30-92)
                                                     Consolidated
                                                     Returns--Stock
                                                     Basis and Excess
                                                     Loss Accounts,
                                                     Earnings and
                                                     Profits, Absorption
                                                     of Deductions and
                                                     Losses, Joining and
                                                     Leaving
                                                     Consolidated
                                                     Groups, Worthless
                                                     (Final).
2,000...................  1545-1352...............  TD 8586 (Final)
                                                     Treatment of Gain
                                                     From Disposition of
                                                     Certain Natural
                                                     Resource Recapture
                                                     Property.
104,899.................  1545-1357...............  PS-78-91 (TD
                                                     8521)(TD 8859)
                                                     Procedures for
                                                     Monitoring
                                                     Compliance with Low-
                                                     Income Housing
                                                     Credit
                                                     Requirements; PS-50-
                                                     92 Rules to Carry
                                                     Out the Purposes of
                                                     Section 42 and for
                                                     Correcting.
9,350...................  1545-1364...............  Methods to Determine
                                                     Taxable Income in
                                                     connection with a
                                                     Cost Sharing
                                                     Arrangement--IRC
                                                     Section 482.
20,000..................  1545-1412...............  FI-54-93 (Final)
                                                     Clear Reflection of
                                                     Income in the Case
                                                     of Hedging
                                                     Transactions.
4,332...................  1545-1417 *.............  Form 8845--Indian
                                                     Employment Credit.
1,050...................  1545-1433...............  Consolidated and
                                                     Controlled Groups--
                                                     Intercompany
                                                     Transactions and
                                                     Related Rules.
875.....................  1545-1434...............  CO-26-96 (Final)
                                                     Regulations Under
                                                     Section 382 of the
                                                     Internal Revenue
                                                     Code of 1986;
                                                     Application of
                                                     Section 382 in
                                                     Short Taxable Years
                                                     and With Respect to
                                                     Controlled Groups.
333.....................  1545-1438...............  TD 8643 (Final)
                                                     Distributions of
                                                     Stock and Stock
                                                     Rights.
10,000..................  1545-1440...............  TD 8611, Conduit
                                                     Arrangements
                                                     Regulations--Final
                                                     (INTL-64-93).
2,000...................  1545-1447 *.............  CO-46-94 (TD 8594--
                                                     Final) Losses on
                                                     Small Business
                                                     Stock.
1,250...................  1545-1476...............  Source of Income
                                                     From Sales of
                                                     Inventory and
                                                     Natural Resources
                                                     Produced in One
                                                     Jurisdiction and
                                                     Sold in Another
                                                     Jurisdiction.
171,050.................  1545-1480...............  TD 8985--Hedging
                                                     Transactions.
2,500...................  1545-1491...............  TD 8746--Amortizable
                                                     Bond Premium.
1,000...................  1545-1493...............  TD 8684--Treatment
                                                     of Gain From the
                                                     Disposition of
                                                     Interest in Certain
                                                     Natural Resource
                                                     Recapture Property
                                                     by S Corporations
                                                     and Their
                                                     Shareholders.
212,500.................  1545-1507...............  (TD 8701)--Treatment
                                                     of Shareholders of
                                                     Certain Passive
                                                     Investment
                                                     Companies; (TD
                                                     8178)--Passive
                                                     Foreign Investment
                                                     Companies.
326,436.................  1545-1522 *.............  Revenue Procedure
                                                     2017-52, 2017-1,
                                                     2017-3 Rulings and
                                                     determination
                                                     letters.
10,467..................  1545-1530...............  Rev. Proc. 2007-32--
                                                     Tip Rate
                                                     Determination
                                                     Agreement (Gaming
                                                     Industry); Gaming
                                                     Industry Tip
                                                     Compliance
                                                     Agreement Program.
10,000..................  1545-1539 *.............  REG-208172-91 (TD
                                                     8787--final) Basis
                                                     Reduction Due to
                                                     Discharge of
                                                     Indebtedness.
18,553..................  1545-1541 *.............  Revenue Procedure 97-
                                                     27, Changes in
                                                     Methods of
                                                     Accounting.
278,622.................  1545-1546 *.............  Revenue Procedure 97-
                                                     33, EFTPS
                                                     (Electronic Federal
                                                     Tax Payment
                                                     System).
50,000..................  1545-1548 *.............  Rev. Proc. 2013-30,
                                                     Uniform Late S
                                                     Corporation
                                                     Election Revenue
                                                     Procedure.
296,896.................  1545-1549...............  Tip Reporting
                                                     Alternative
                                                     Commitment (TRAC)
                                                     Agreement and Tip
                                                     Rate Determination
                                                     (TRDA) for Use in
                                                     the Food and
                                                     Beverage Industry.
30,580..................  1545-1551...............  Changes in Methods
                                                     of Accounting (RP
                                                     2016-29).
623.....................  1545-1555...............  REG-115795-97
                                                     (Final) General
                                                     Rules for Making
                                                     and Maintaining
                                                     Qualified Electing
                                                     Fund Elections.
500.....................  1545-1556...............  TD 8786--Source of
                                                     Income From Sales
                                                     of Inventory Partly
                                                     From Sources Within
                                                     a Possession of the
                                                     U.S.; Also, Source
                                                     of Income Derived
                                                     From Certain
                                                     Purchases From a
                                                     Corp. Electing Sec.
                                                     936.
1,000...................  1545-1558...............  Rev. Proc. 98-46
                                                     (modifies Rev.
                                                     Proc. 97-43)--
                                                     Procedures for
                                                     Electing Out of
                                                     Exemptions Under
                                                     Section 1.475(c)-1;
                                                     and Rev. Rul. 97-
                                                     39, Mark-to-Market
                                                     Accounting Method
                                                     for Dealers in
                                                     Securities.
100,000.................  1545-1559...............  Revenue Procedures
                                                     98-46 and 97-44,
                                                     LIFO Conformity
                                                     Requirement.
2,000...................  1545-1566...............  Notice 2010-46,
                                                     Prevention of Over-
                                                     Withholding of U.S.
                                                     Tax Avoidance With
                                                     Respect to Certain
                                                     Subst.
904,000.................  1545-1588...............  Adjustments
                                                     Following Sales of
                                                     Partnership
                                                     Interests.
10,110..................  1545-1590 *.............  REG-251698-96 (T.D.
                                                     8869--Final)
                                                     Subchapter S
                                                     Subsidiaries.
500.....................  1545-1617 *.............  REG-124069-02
                                                     (Final) Section
                                                     6038--Returns
                                                     Required with
                                                     Respect to
                                                     Controlled Foreign
                                                     Partnerships; REG-
                                                     118966-97 (Final)
                                                     Information
                                                     Reporting with
                                                     Respect to Certain
                                                     Foreign
                                                     Partnership.
3,000...................  1545-1634...............  TD 9595 (REG-141399-
                                                     07) Consolidated
                                                     Overall Foreign
                                                     Losses, Separate
                                                     Limitation Losses,
                                                     and Overall
                                                     Domestic Losses.
500.....................  1545-1641...............  Rev. Proc. 99-17--
                                                     Mark to Market
                                                     Election for
                                                     Commodities Dealers
                                                     and Securities and
                                                     Commodities
                                                     Traders.
50......................  1545-1642...............  TD 8853 (Final),
                                                     Recharacterizing
                                                     Financing
                                                     Arrangements
                                                     Involving Fast-Pay
                                                     Stock.
1.......................  1545-1646...............  TD 8851--Return
                                                     Requirement for
                                                     United States
                                                     Persons Acquiring
                                                     or Disposing of an
                                                     Interest in a
                                                     Foreign
                                                     Partnership, or
                                                     Whose Proportional
                                                     Interest in a
                                                     Foreign Partnership
                                                     Changes.
75......................  1545-1647 *.............  Revenue Procedure
                                                     2001-21 Debt Roll-
                                                     Ups.
1,620...................  1545-1657 *.............  Revenue Procedure 99-
                                                     32--Conforming
                                                     Adjustments
                                                     Subsequent to
                                                     Section 482
                                                     Allocations.
25......................  1545-1658...............  Purchase Price
                                                     Allocations in
                                                     Deemed Actual Asset
                                                     Acquisitions.

[[Page 51725]]

 
10,000..................  1545-1661...............  Qualified lessee
                                                     construction
                                                     allowances for
                                                     short-term leases.
1,500...................  1545-1671...............  REG-209709-94
                                                     (Final--TD 8865)
                                                     Amortization of
                                                     Intangible
                                                     Property.
70......................  1545-1672...............  T.D. 9047--Certain
                                                     Transfers of
                                                     Property to
                                                     Regulated
                                                     Investment
                                                     Companies (RICs)
                                                     and Real Estate
                                                     Investment Trusts
                                                     (REITs).
470.....................  1545-1675...............  Treatment of taxable
                                                     income of a
                                                     residual interest
                                                     holder in excess of
                                                     daily accruals.
23,900..................  1545-1677...............  Exclusions From
                                                     Gross Income of
                                                     Foreign
                                                     Corporations.
13,134..................  1545-1684...............  Pre-Filing
                                                     Agreements Program.
400.....................  1545-1690 *.............  Notice 2000-28, Coal
                                                     Exports.
400.....................  1545-1699...............  TD 9715; Rev. Proc.
                                                     2015-26 (Formerly
                                                     TD 9002; Rev Proc
                                                     2002-43), Agent for
                                                     Consolidated Group.
3,200...................  1545-1701...............  Revenue Procedure
                                                     2000-37--Reverse
                                                     Like-kind Exchanges
                                                     (as modified by Rev
                                                     Proc. 2004-51).
2,000...................  1545-1706...............  TD 9315--Section
                                                     1503(d) Closing
                                                     Agreement Requests.
1,800...................  1545-1711...............  TD 9273--Stock
                                                     Transfer Rules:
                                                     Carryover of
                                                     Earnings and Taxes
                                                     (REG-116050-99).
4,877...................  1545-1714...............  Tip Reporting
                                                     Alternative
                                                     Commitment (TRAC)
                                                     for most
                                                     industries.
870.....................  1545-1716...............  Employer-Designed
                                                     Tip Reporting
                                                     Program for the
                                                     Food and Beverage
                                                     Industry (EmTRAC)--
                                                     Notice 2001-1.
1,897...................  1545-1717...............  Tip Rate
                                                     Determination
                                                     Agreement (TRDA)
                                                     for Most
                                                     Industries.
1,250...................  1545-1718...............  Source of Income
                                                     from Certain Space
                                                     and Ocean
                                                     Activities; Source
                                                     of Communications
                                                     Income (TD 9305--
                                                     final).
15......................  1545-1730...............  Manner of making
                                                     election to
                                                     terminate tax-
                                                     exempt bond
                                                     financing.
19......................  1545-1731...............  Extraterritorial
                                                     Income Exclusion
                                                     Elections.
1,318...................  1545-1736...............  Advanced Insurance
                                                     Commissions--Revenu
                                                     e Procedure 2001-
                                                     24.
500.....................  1545-1748...............  Changes in
                                                     Accounting Periods--
                                                     REG-106917-99 (TD
                                                     8669/Final).
5,950...................  1545-1752...............  Revenue Procedure
                                                     2008-38, Revenue
                                                     Procedure 2008-39,
                                                     Revenue Procedure
                                                     2008-40, Revenue
                                                     Procedure 2008-41,
                                                     Revenue Procedure
                                                     2008-42.
100,000.................  1545-1756...............  Revenue Procedure
                                                     2001-56,
                                                     Demonstration
                                                     Automobile Use.
530,090.................  1545-1765...............  T.D. 9171, New
                                                     Markets Tax Credit.
500.....................  1545-1768...............  Revenue Procedure
                                                     2003-84, Optional
                                                     Election to Make
                                                     Monthly Sec. 706
                                                     Allocations.
7,700...................  1545-1774...............  Extensions of Time
                                                     to Elect Method for
                                                     Determining
                                                     Allowable Loss.
100.....................  1545-1784...............  Rev Proc 2002-32 as
                                                     Modified by Rev
                                                     Proc 2006-21,
                                                     Waiver of 60-month
                                                     Bar on
                                                     Reconsolidation
                                                     after
                                                     Disaffiliation.
600.....................  1545-1786...............  Changes in Periods
                                                     of Accounting.
300.....................  1545-1799...............  Notice 2002-69,
                                                     Interest Rates and
                                                     Appropriate Foreign
                                                     Loss Payment
                                                     Patterns For
                                                     Determining the
                                                     Qualified Insurance
                                                     Income of Certain
                                                     Controlled
                                                     Corporations under
                                                     Section 954(f).
7,500...................  1545-1801 *.............  Revenue Procedure
                                                     2002-67, Settlement
                                                     of Section 351
                                                     Contingent
                                                     Liability Tax
                                                     Shelter Cases.
300.....................  1545-1820...............  Revenue Procedure
                                                     2003-33, Section
                                                     9100 Relief for 338
                                                     Elections.
15,000..................  1545-1828 *.............  TD 9048; 9254--
                                                     Guidance under
                                                     Section 1502;
                                                     Suspension of
                                                     Losses on Certain
                                                     Stock Disposition
                                                     (REG-131478-02).
100.....................  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.
625.....................  1545-1833 *.............  Revenue Procedure
                                                     2003-37,
                                                     Documentation
                                                     Provisions for
                                                     Certain Taxpayers
                                                     Using the Fair
                                                     Market Value Method
                                                     of Interest Expense
                                                     Apportionment.
8,600...................  1545-1834...............  Revenue Procedure
                                                     2003-39, Section
                                                     1031 LKE (Like-Kind
                                                     Exchanges) Auto
                                                     Leasing Programs.
2,000...................  1545-1837 *.............  Revenue Procedure
                                                     2003-36, Industry
                                                     Issue Resolution
                                                     Program.
3,200...................  1545-1847...............  Revenue Procedure
                                                     2004-29--Statistica
                                                     l Sampling in Sec.
                                                     274 Context.
24,000..................  1545-1855 *.............  TD 9285--Limitation
                                                     on Use of the
                                                     Nonaccrual-
                                                     Experience Method
                                                     of Accounting Under
                                                     Section 448(d)(5).
50......................  1545-1861...............  Revenue Procedure
                                                     2004-19--Probable
                                                     or Prospective
                                                     Reserves Safe
                                                     Harbor.
3,000...................  1545-1870...............  TD 9107--Guidance
                                                     Regarding Deduction
                                                     and Capitalization
                                                     of Expenditures.
1,500...................  1545-1893...............  Rollover of Gain
                                                     from Qualified
                                                     Small Business
                                                     Stock to Another
                                                     Qualified Small
                                                     Business Stock.
3,000...................  1545-1905...............  TD 9289 (Final)
                                                     Treatment of
                                                     Disregarded
                                                     Entities Under
                                                     Section 752.
200.....................  1545-1906...............  TD 9210--LIFO
                                                     Recapture Under
                                                     Section 1363(d).
76,190..................  1545-1915...............  Notice 2005-4, Fuel
                                                     Tax Guidance, as
                                                     modified.
552,100.................  1545-1939...............  Notification
                                                     Requirement for
                                                     Transfer of
                                                     Partnership
                                                     Interest in
                                                     Electing Investment
                                                     Partnership (EIP).
52,182..................  1545-1945...............  26 U.S. Code Sec.
                                                     475--Mark to market
                                                     accounting method
                                                     for dealers in
                                                     securities.
2,765...................  1545-1946...............  T.D. 9315 (Final)
                                                     Dual Consolidated
                                                     Loss Regulations.
250.....................  1545-1965...............  TD 9360 (REG-133446-
                                                     03)(Final) Guidance
                                                     on Passive Foreign
                                                     Company (PFIC)
                                                     Purging Elections.
1,985...................  1545-1983 *.............  Qualified Railroad
                                                     Track Maintenance
                                                     Credit.
3,034,765...............  1545-1986 *.............  Notice 2006-47,
                                                     Elections Created
                                                     or Effected by the
                                                     American Jobs
                                                     Creation Act of
                                                     2004.
12......................  1545-1990 *.............  Application of
                                                     Section 338 to
                                                     Insurance
                                                     Companies.
150.....................  1545-2001 *.............  Rev. Proc. 2006-16,
                                                     Renewal Community
                                                     Depreciation
                                                     Provisions.
1,700...................  1545-2002 *.............  Notice 2006-25
                                                     (superseded by
                                                     Notice 2007-53),
                                                     Qualifying
                                                     Gasification
                                                     Project Program.
4,950...................  1545-2003...............  Notice 2006-24,
                                                     Qualifying Advanced
                                                     Coal Project
                                                     Program.
3,761...................  1545-2004...............  Deduction for Energy
                                                     Efficient
                                                     Commercial
                                                     Buildings.
171,160.................  1545-2008 *.............  Nonconventional
                                                     Source Fuel Credit.
25......................  1545-2014 *.............  TD 9452--Application
                                                     of Separate
                                                     Limitations to
                                                     Dividends From
                                                     Noncontrolled
                                                     Section 902
                                                     Corporations.
500.....................  1545-2017...............  Notice 2006-46
                                                     Announcement of
                                                     Rules to be
                                                     included in Final
                                                     Regulations under
                                                     Section 897(d) and
                                                     (e) of the Internal
                                                     Revenue Code.
375,000.................  1545-2019...............  TD 9451--Guidance
                                                     Necessary To
                                                     Facilitate Business
                                                     Election Filing;
                                                     Finalization of
                                                     Controlled Group
                                                     Qualification Rules
                                                     (TD 9329).

[[Page 51726]]

 
200.....................  1545-2028...............  Fuel Cell Motor
                                                     Vehicle Credit.
35......................  1545-2030...............  REG-120509-06 (TD
                                                     9465--Final),
                                                     Determination of
                                                     Interest Expense
                                                     Deduction of
                                                     Foreign
                                                     Corporations.
100.....................  1545-2036...............  Taxation and
                                                     Reporting of REIT
                                                     Excess Inclusion
                                                     Income by REITs,
                                                     RICs, and Other
                                                     Pass-Through
                                                     Entities (Notice
                                                     2006-97).
2,400...................  1545-2072...............  Revenue Procedure
                                                     2007-35--Statistica
                                                     l Sampling for
                                                     Purposes of Section
                                                     199.
2,500...................  1545-2091...............  TD 9512 (Final)--
                                                     Nuclear
                                                     Decommissioning
                                                     Funds.
25......................  1545-2096...............  Loss on Subsidiary
                                                     Stock--REG-157711-0
                                                     2 (TD 9424--Final).
120.....................  1545-2103...............  Election to Expense
                                                     Certain Refineries.
3,000...................  1545-2110...............  REG-127770-07
                                                     (Final),
                                                     Modifications of
                                                     Commercial Mortgage
                                                     Loans Held by a
                                                     Real Estate
                                                     Mortgage Investment
                                                     Conduit.
26,000..................  1545-2114...............  S Corporation
                                                     Guidance under AJCA
                                                     of 2004 (TD 9422
                                                     Final--REG-143326-0
                                                     5).
389,330.................  1545-2122 *.............  Form 8931--
                                                     Agricultural
                                                     Chemicals Security
                                                     Credit.
1,000...................  1545-2125...............  REG-143544-04
                                                     Regulations
                                                     Enabling Elections
                                                     for Certain
                                                     Transaction Under
                                                     Section 336(e).
2,700...................  1545-2133 *.............  Rev. Proc. 2009-16,
                                                     Section 168(k)(4)
                                                     Election Procedures
                                                     and Rev. Proc. 2009-
                                                     33, Section
                                                     168(k)(4) Extension
                                                     Property Elections.
350.....................  1545-2134 *.............  Notice 2009-41--
                                                     Credit for
                                                     Residential Energy
                                                     Efficient Property.
100.....................  1545-2145...............  Notice 2009-52,
                                                     Election of
                                                     Investment Tax
                                                     Credit in Lieu of
                                                     Production Tax
                                                     Credit;
                                                     Coordination with
                                                     Department of
                                                     Treasury Grants for
                                                     Specified Energy
                                                     Property in Lieu of
                                                     Tax Credits.
300,000.................  1545-2147...............  Internal Revenue
                                                     Code Section 108(i)
                                                     Election.
4,500...................  1545-2149...............  Treatment of
                                                     Services Under
                                                     Section 482;
                                                     Allocation of
                                                     Income and
                                                     Deductions From
                                                     Intangibles;
                                                     Stewardship Expense
                                                     (TD 9456).
250.....................  1545-2150...............  Notice 2009-58,
                                                     Manufacturers'
                                                     Certification of
                                                     Specified Plug-in
                                                     Electric Vehicles.
550,000.................  1545-2151...............  Qualifying Advanced
                                                     Energy Project
                                                     Credit--Notice 2013-
                                                     12.
180.....................  1545-2153...............  Notice 2009-83--
                                                     Credit for Carbon
                                                     Dioxide
                                                     Sequestration Under
                                                     Section 45Q.
1,000...................  1545-2155 *.............  TD 9469 (REG-102822-
                                                     08) Section 108
                                                     Reduction of Tax
                                                     Attributes for S
                                                     Corporations.
36,000..................  1545-2156...............  Revenue Procedure
                                                     2010-13, Disclosure
                                                     of Activities
                                                     Grouped under
                                                     Section 469.
1,500...................  1545-2158...............  Notice 2010-54:
                                                     Production Tax
                                                     Credit for Refined
                                                     Coal.
5,988...................  1545-2165...............  Notice of Medical
                                                     Necessity Criteria
                                                     under the Mental
                                                     Health Parity and
                                                     Addiction Equity
                                                     Act of 2008.
3,260...................  1545-2183...............  Transfers by
                                                     Domestic
                                                     Corporations That
                                                     Are Subject to
                                                     Section 367(a)(5);
                                                     Distributions by
                                                     Domestic
                                                     Corporations That
                                                     Are Subject to
                                                     Section 1248(f).
                                                     (TD 9614 & 9615).
694,750.................  1545-2186...............  TD 9504, Basis
                                                     Reporting by
                                                     Securities Brokers
                                                     and Basis
                                                     Determination for
                                                     Stock; TD 9616,
                                                     TD9713, and TD
                                                     9750.
1,000...................  1545-2194...............  Rules for Certain
                                                     Rental Real Estate
                                                     Activities.
1,800...................  1545-2209...............  REG-112805-10--Brand
                                                     ed Prescription
                                                     Drugs.
403,177.................  1545-2242...............  REG-135491-10--Updat
                                                     ing of Employer
                                                     Identification
                                                     Numbers.
200.....................  1545-2245...............  REG-160873-04--Ameri
                                                     can Jobs Creation
                                                     Act Modifications
                                                     to Section 6708,
                                                     Failure to Maintain
                                                     List of Advisees
                                                     With Respect to
                                                     Reportable
                                                     Transactions.
75,000..................  1545-2247...............  TD 9633--Limitations
                                                     on Duplication of
                                                     Net Built-in
                                                     Losses.
400.....................  1545-2259...............  Performance &
                                                     Quality for Small
                                                     Wind Energy
                                                     Property.
1,800...................  1545-2276...............  Safe Harbor for
                                                     Inadvertent
                                                     Normalization
                                                     Violations.
---------------------------------------------------
48,912,072..............  Total                     ....................
------------------------------------------------------------------------
* Discontinued in FY19.

[FR Doc. 2019-21068 Filed 9-27-19; 8:45 am]
BILLING CODE 4830-01-P