Agency Information Collection Activities; Submission for OMB Review; Comment Request; U.S. Individual Income Tax Return, 69458-69462 [2019-27285]
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<![CDATA[
69458
Federal Register / Vol. 84, No. 243 / Wednesday, December 18, 2019 / Notices
accordance with the Paperwork
Reduction Act of 1995, on or after the
date of publication of this notice. The
public is invited to submit comments on
these requests.
DATES: Comments should be received on
or before January 17, 2020 to be assured
of consideration.
ADDRESSES: Send comments regarding
the burden estimate, or any other aspect
of the information collection, including
suggestions for reducing the burden, to
(1) Office of Information and Regulatory
Affairs, Office of Management and
Budget, Attention: Desk Officer for
Treasury, New Executive Office
Building, Room 10235, Washington, DC
20503, or email at OIRA_Submission@
OMB.EOP.gov and (2) Treasury PRA
Clearance Officer, 1750 Pennsylvania
Ave. NW, Suite 8100, Washington, DC
20220, or email at PRA@treasury.gov.
FOR FURTHER INFORMATION CONTACT:
Copies of the submissions may be
obtained from Spencer W. Clark by
emailing PRA@treasury.gov, calling
(202) 927–5331, or viewing the entire
information collection request at
www.reginfo.gov.
SUPPLEMENTARY INFORMATION:
khammond on DSKJM1Z7X2PROD with NOTICES
Title: Recordkeeping for Tobacco
Products Removed in Bond from a
Manufacturer’s Premises for
Experimental Purposes.
OMB Control Number: 1513–0110.
Type of Review: Extension without
change of a currently approved
collection.
Description: The Internal Revenue
Code (IRC) at 26 U.S.C. 5704(a) provides
that manufacturers of tobacco products
may remove tobacco products for
experimental purposes without payment
of Federal excise tax, as prescribed by
regulation. Under that authority, the
TTB regulations at 27 CFR 40.232(e)
require the keeping of certain usual and
customary business records regarding
the description, shipment, use, and
disposition of tobacco products
removed for experimental purposes
outside of the factory. These records are
subject to TTB inspection and are
necessary to protect the revenue, as they
allow TTB to account for the lawful
experimental use and disposition of
nontaxpaid tobacco products, and to
detect diversion of such products into
the domestic market.
Form: None.
Affected Public: Businesses or other
for-profits.
Estimated Number of Respondents:
235.
Frequency of Response: On Occasion.
16:40 Dec 17, 2019
Jkt 250001
(Authority: 44 U.S.C. 3501 et seq.)
Dated: December 12, 2019.
Spencer W. Clark,
Treasury PRA Clearance Officer.
[FR Doc. 2019–27214 Filed 12–17–19; 8:45 am]
BILLING CODE 4810–31–P
DEPARTMENT OF THE TREASURY
Agency Information Collection
Activities; Submission for OMB
Review; Comment Request; U.S.
Individual Income Tax Return
Departmental Offices, U.S.
Department of the Treasury.
AGENCY:
ACTION:
Notice.
The Department of the
Treasury will submit the following
information collection request to the
Office of Management and Budget
(OMB) for review and clearance in
accordance with the Paperwork
Reduction Act of 1995, on or after the
date of publication of this notice. The
public is invited to submit comments on
this request.
SUMMARY:
Tax and Trade Bureau (TTB)
VerDate Sep<11>2014
Estimated Total Number of Annual
Responses: 235.
Estimated Time per Response: 0
hours. There is no respondent burden
associated with this information
collection because it consists of usual
and customary records kept by
respondents at their premises during the
normal course of business.
Estimated Total Annual Burden
Hours: 0.
Comments should be received on
or before January 17, 2020 to be assured
of consideration.
DATES:
Send comments regarding
the burden estimate, or any other aspect
of the information collection, including
suggestions for reducing the burden, to
(1) Office of Information and Regulatory
Affairs, Office of Management and
Budget, Attention: Desk Officer for
Treasury, New Executive Office
Building, Room 10235, Washington, DC
20503, or email at OIRA_Submission@
OMB.EOP.gov and (2) Treasury PRA
Clearance Officer, 1750 Pennsylvania
Ave. NW, Suite 8100, Washington, DC
20220, or email at PRA@treasury.gov.
ADDRESSES:
FOR FURTHER INFORMATION CONTACT:
Copies of the submissions may be
obtained from Spencer W. Clark by
emailing PRA@treasury.gov, calling
(202) 927–5331, or viewing the entire
information collection request at
www.reginfo.gov.
SUPPLEMENTARY INFORMATION:
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PRA Approval of Forms Used by
Individual Taxpayers
Under the PRA, OMB assigns a
control number to each ’’collection of
information’’ that it reviews and
approves for use by an agency. The PRA
also requires agencies to estimate the
burden for each collection of
information. Burden estimates for each
control number are displayed in (1) PRA
notices that accompany collections of
information, (2) Federal Register notices
such as this one, and (3) OMB’s
database of approved information
collections.
Taxpayer Burden
Burden is defined as the time and outof-pocket costs incurred by taxpayers in
complying with the Federal tax system
and are estimated separately. Out-ofpocket costs include any expenses
incurred by taxpayers to prepare and
submit their tax returns.
Examples include tax return
preparation fees, the purchase price of
tax preparation software, submission
fees, photocopying costs, postage, and
phone calls (if not toll-free).
Taxpayer Burden Estimates
Table 1 shows the preliminary burden
estimates for individual taxpayers filing
2020 Form 1040, Form 1040NR, Form
1040NR–EZ, Form 1040X, 1040–SR tax
return. The estimate is preliminary and
reflects only the change in burden from
technical adjustments related to
updating the number of affected
taxpayers to reflect the FY2020 forecast.
The estimate will be revised to reflect
legislative and regulatory changes since
2018 and further detail about the burden
estimates will be provided for the 30day notice for this FRN. Reported time
and cost burdens are national averages
and do not necessarily reflect a
‘‘typical’’ case. Most taxpayers
experience lower than average burden,
with taxpayer burden varying
considerably by taxpayer type.
Internal Revenue Service (IRS)
Title: U.S. Individual Income Tax
Return.
OMB Control Number: 1545–0074.
Type of Review: Revision of a
currently approved collection.
Description: These forms and
schedules are used by individuals to
report their income tax liability. IRS
uses the data collected on these forms
and their schedules to compute tax
liability and determine that the items
claimed are properly allowable. This
information is also used for general
statistical purposes.
Form: Form 1040; Form 1040NR;
Form 1040NR–EZ, Form 1040X, 1040–
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Federal Register / Vol. 84, No. 243 / Wednesday, December 18, 2019 / Notices
Note: Amounts below are for FY2020.
Reported time and cost burdens are national
averages and do not necessarily reflect a
‘‘typical’’ case. Most taxpayers experience
lower than average burden, with taxpayer
burden varying considerably by taxpayer
type. Detail may not add due to rounding.
Estimated Time per Respondent:
10.79 hours.
Total Estimated Out-of-Pocket Costs:
$33.267 billion ($33,267,000,000).
Estimated Out-of-Pocket Cost per
Respondent: $209.
Total Monetized Burden Costs:
$60.997 billion ($60,997,000,000).
Estimated Total Monetized Burden
per Respondent: $383.
SR and all attachments and related
forms (see the Appendix A to this
notice).
Affected Public: Individuals and
households.
Estimated Number of Respondents:
159,300,000.
Frequency of Response: Annually.
Total Estimated Time: 1.717 billion
hours (1,717,000,000 hours).
TABLE 1—ICB ESTIMATES FOR THE 1040/SR/NR/NR–EZ/X SERIES OF RETURNS AND SUPPORTING FORMS AND
SCHEDULES FY2020
Program change
due to
adjustment
FY19
Number of Taxpayers ............................
Burden in Hours .....................................
Burden in Dollars ...................................
Monetized Total Burden .........................
157,800,000
1,784,000,000
31,764,000,000
60,225,000,000
* 1,500,000
(57,000,000)
1,630,000,000
997,000,000
Program change
due to
new legislation
Program change
due to agency
..............................
(10,000,000)
(127,000,000)
(223,000,000)
..............................
..............................
..............................
(2,000,000)
FY20
159,300,000
1,717,000,000
33,267,000,000
60,997,000,000
Source RAAS:KDA (11–1–19).
* The Program change is 1,600,000. The table reflects the mathematical change after rounding.
Table 2 below provides information
specific to taxpayer burden incurred by
Form 1040 filers.
TABLE 2—ALL FORM 1040 FILERS
Time burden
Percentage
of returns
Average cost
Record
keeping
Total time
All Taxpayers ..........................................
Type of Taxpayer:
Non-business * .................................
Business * ................................................
Money burden
Average time burden
(hours)
Tax planning
Form completion
and submission
All other
100
11
5
2
4
1
$210
72
28
7
20
2
11
1
3
3
5
1
1
130
410
Detail may not add to total due to rounding. Dollars rounded to the nearest $10.
* A ‘‘business’’ filer files one or more of the following with Form 1040: Schedule C, C–EZ, E, F, Form 2106, or 2106–EZ. A ‘‘non-business’’ filer does not file any of
these schedules or forms with Form 1040.
(Authority: 44 U.S.C. 3501 et seq.)
Dated: December 13, 2019.
Spencer W. Clark,
Treasury PRA Clearance Officer.
APPENDIX A
khammond on DSKJM1Z7X2PROD with NOTICES
Form No.
Form name
Form 1040 .................................................
Form 1040 X ..............................................
Form 1040 NR ...........................................
Form 1040 NR–EZ ....................................
Schedule A (1040) .....................................
Schedule B (Form 1040) ...........................
Schedule C (Form 1040) ...........................
Schedule C–EZ (Form 1040) ....................
Schedule D (Form 1040) ...........................
Schedule E (Form 1040) ...........................
Schedule EIC (Form 1040) ........................
Schedule F (Form 1040) ...........................
Schedule H (Form 1040) and Sch H(PR)
Schedule J (Form 1040) ............................
Schedule R (Form 1040) ...........................
Schedule SE (Form 1040) .........................
Form 1040 V ..............................................
Form 1040 ES/OCR ..................................
Form 1040 ES ...........................................
VerDate Sep<11>2014
16:40 Dec 17, 2019
Jkt 250001
U.S. Individual Tax Return.
Amended U.S. Individual Income Tax Return.
U.S. Nonresident Alien Income Tax Return.
U.S. Income Tax Return for Certain Nonresident Aliens with No Dependents.
Itemized Deductions.
Interest and Ordinary Dividends.
Profit or Loss from Business.
Net Profit from Business.
Capital Gains and Losses.
Supplemental Income and Loss.
Earned Income Credit.
Profit or Loss from Farming.
Household Employment Taxes.
Income Averaging for Farmers and Fishermen.
Credit for the Elderly or the Disabled.
Self-Employment Tax.
Payment Voucher.
Estimated Tax for Individuals (Optical Character Recognition with Form 1040V).
Estimate Tax for Individuals.
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Federal Register / Vol. 84, No. 243 / Wednesday, December 18, 2019 / Notices
APPENDIX A—Continued
Form No.
Form name
Form 673 ...................................................
Statement for Claiming Exemption from Withholding on Foreign Earned Income Eligible for the Exclusions Provided by Section 911.
Return by a U.S. Transferor of Property to a Foreign Corporation.
Application to Use LIFO Inventory Method.
Consent of Shareholder to Include Specific Amount in Gross Income.
Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment).
Application for Tentative Refund.
Foreign Tax Credit.
Application for Extension of Time for Payment of Tax.
Application to Adopt, Change, or Retain a Tax Year.
Statement of Person Claiming Refund Due to a Deceased Taxpayer.
Employee Business Expenses.
Unreimbursed Employee Business Expenses.
Multiple Support Declaration.
Underpayment of Estimated Tax by Individuals, Estates, and Trusts.
Underpayment of Estimated Tax by Farmers and Fishermen.
Application for Extension of Time to File U.S. Income Tax Return.
Solicitud de Prorroga para Presentar la Declaracion del Impuesto Personal sobre el Ingreso de lose
Estados Unidos.
Notice to Shareholder of Undistributed Long-Term Capital Gains.
Child and Dependent Care Expenses.
Foreign Earned Income.
Foreign Earned Income Exclusion.
Power of Attorney and Declaration of Representative.
Application for Change in Accounting Method.
Investment Credit.
Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts.
General Business Credit.
Moving Expenses.
Application for Exemption from Social Security and Medicare Taxes and Waiver of Benefits.
Employee’s Report of Tips to Employer.
Employee’s Daily Record of Tips.
Credit for Federal Tax Paid on Fuels.
Social Security and Medicare Tax on Underreported Tip Income.
Recapture of Investment Credit.
Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious
Orders, and Christian Science Practitioners.
Depreciation and Amortization.
Exclusion of Income for Bona Fide Residents of American Samoa.
Casualties and Thefts.
Sale of Business Property.
Farm Rental Income and Expenses.
Substitute for Form W–2, Wage and Tax Statement or Form 1099–R, Distributions From Pension
Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.
Application for Automatic Extension of Time to Tile Individual U.S. Income Tax Return.
Solicitud de Prorroga Automatica para Presentar la Declaracion del Impuesto sobre el Ingreso Personal de los Estados Unidos.
Investment Interest Expense Deduction.
Tax on Accumulation Distribution of Trusts.
Tax on Lump-Sum Distributions.
Allocation of Individual Income Tax To Guam or the Commonwealth of the Northern Mariana Islands
(CNMI).
Election to Postpone Determination as to Whether the Presumption Applies that an Activity is Engaged in for Profit.
Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts.
First-Time Homebuyer Credit.
Information Return of U.S. Persons with Respect to Certain Foreign Corporations.
Accumulated Earnings and Profits (E&P) and Taxes of Controlled Foreign Corporations.
Transactions Between Controlled Foreign Corporation and Shareholders or Other Related Persons.
Organization or Reorganization of Foreign Corporation, and Acquisitions and Dispositions of its
Stock.
Residential Energy Credits.
International Boycott Report.
International Boycott Factor (Section 999(c)(1)).
Specifically Attributable Taxes and Income (Section 999(c)(2)).
Tax Effect of the International Boycott Provisions.
Statement by Person(s) Receiving Gambling Winnings.
Work Opportunity Cost.
At-Risk Limitations.
Alternative Minimum Tax-Individuals.
Installment Sale Income.
Form
Form
Form
Form
926
970
972
982
...................................................
...................................................
...................................................
...................................................
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
1045 .................................................
1116 .................................................
1127 .................................................
1128 .................................................
1310 .................................................
2106 .................................................
2106–EZ ...........................................
2120 .................................................
2210 .................................................
2210–F .............................................
2350 .................................................
2350 SP ...........................................
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
2439 .................................................
2441 .................................................
2555 .................................................
2555 EZ ............................................
2848 .................................................
3115 .................................................
3468 .................................................
3520 .................................................
3800 .................................................
3903 .................................................
4029 .................................................
4070 .................................................
4070A ...............................................
4136 .................................................
4137 .................................................
4255 .................................................
4361 .................................................
Form
Form
Form
Form
Form
Form
4562
4563
4684
4797
4835
4852
.................................................
.................................................
.................................................
.................................................
.................................................
.................................................
Form 4868 .................................................
Form 4868 SP ...........................................
Form
Form
Form
Form
4952
4970
4972
5074
.................................................
.................................................
.................................................
.................................................
Form 5213 .................................................
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Form 5329 .................................................
Form 5405 .................................................
Form 5471 .................................................
Schedule J (Form 5471) ............................
Schedule M (Form 5471) ...........................
Schedule O (Form 5471) ...........................
Form 5695 .................................................
Form 5713 .................................................
Schedule A (Form 5713) ...........................
Schedule B (Form 5713) ...........................
Schedule C (Form 5713) ...........................
Form 5754 .................................................
Form 5884 .................................................
Form 6198 .................................................
Form 6251 .................................................
Form 6252 .................................................
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69461
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APPENDIX A—Continued
Form No.
Form name
Form 6478 .................................................
Form 6765 .................................................
Form 6781 .................................................
Form 8082 .................................................
Form 8275 .................................................
Form 8275–R .............................................
Form 8283 .................................................
Form 8332 .................................................
Form 8379 .................................................
Form 8396 .................................................
Form 8453 .................................................
Form 8582 .................................................
Form 8582–CR ..........................................
Form 8586 .................................................
Form 85948801 .........................................
Form 8606 .................................................
Form 8609–A .............................................
Form 8611 .................................................
Form 8615 .................................................
Form 8621 .................................................
Form 8621–A .............................................
Form 8689 .................................................
Form 8693 .................................................
Form 8697 .................................................
Form 8801 .................................................
Form 8812 .................................................
Form 8814 .................................................
Form 8815 .................................................
Form 8818 .................................................
Form 8820 .................................................
Form 8821 .................................................
Form 8822 .................................................
Form 8824 .................................................
Form 8826 .................................................
Form 8828 .................................................
Form 8829 .................................................
Form 8832 .................................................
Form 8833 .................................................
Form 8834 .................................................
Form 8835 .................................................
Form 8838 .................................................
Form 8839 .................................................
Form 8840 .................................................
Form 8843 .................................................
Form 8844 .................................................
Form 8845 .................................................
Form 8846 .................................................
Form 8853 .................................................
Form 8854 .................................................
Form 8858 .................................................
Schedule M (Form 8858) ...........................
Form 8859 .................................................
Form 8862 .................................................
Form 8863 .................................................
Form 8864 .................................................
Form 8865 .................................................
Schedule K–1 ............................................
Schedule O (Form 8865) ...........................
Schedule P (Form 8865) ...........................
Form 8866 .................................................
Credit for Alcohol Used as Fuel.
Credit for Increasing Research Activities.
Gains and Losses From Section 1256 Contracts and Straddles.
Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR).
Disclosure Statement.
Regulation Disclosure Statement.
Noncash Charitable Contributions.
Release of Claim to Exemption for Child of Divorced or Separated Parents.
Injured Spouse Claim and Allocation.
Mortgage Interest Credit.
U.S. Individual Income Tax Declaration for an IRS e-file Return.
Passive Activity Loss Limitation.
Passive Activity Credit Limitations.
Low-Income Housing Credit.
Asset Acquisition Statement.
Nondeductible IRAs.
Annual Statement for Low-Income Housing Credit.
Recapture of Low-Income Housing Credit.
Tax for Certain Children Who Have Investment Income of More than $1,800.
Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund.
Late Deemed Dividend or Deemed Sale Election by a Passive Foreign Investment Company.
Allocation of Individual Income Tax to the Virgin Islands.
Low-Income Housing Credit Disposition Bond.
Interest Computations Under the Look-Back Method for Completed Long-Term Contracts.
Credit for Prior Year Minimum Tax—Individuals, Estates, and Trusts.
Additional Child Tax Credit.
Parents’ Election to Report Child’s Interest and Dividends.
Exclusion of Interest From Series EE and I U.S. Savings Bonds Issued After 1989.
Optional Form to Record Redemption of Series EE and I U.S. Savings Bonds Issued After 1989.
Orphan Drug Credit.
Tax Information Authorization.
Change of Address.
Like-Kind Exchanges.
Disabled Access Credit.
Recapture of Federal Mortgage Subsidy.
Expenses for Business Use of Your Home.
Entity Classification Election.
Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b).
Qualified Electric Vehicle Credit.
Renewable Electricity and Refined Coal Production Credit.
Consent to Extend the Time to Assess Tax Under Section 367—Gain Recognition Statement.
Qualified Adoption Expenses.
Closer Connection Exception Statement for Aliens.
Statement for Exempt Individuals and Individuals With a Medical Condition.
Empowerment Zone and Renewal Community Employment Credit.
Indian Employment Credit.
Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee tips.
Archer MSAs and Long-Term Care Insurance Contracts.
Initial and Annual Expatriation Information Statement.
Information Return of U.S. Persons With Respect to Foreign Disregarded Entities.
Transactions Between controlled Foreign Disregarded Entity and Filer or Other Related Entities.
District of Columbia First-Time Homebuyer Credit.
Information to Claim Earned Income Credit After Disallowance.
Education Credits.
Biodiesel Fuels Credit.
Return of U.S. Persons With Respect to Certain Foreign Partnerships.
Partner’s Share of Income Deductions, Credits, etc.
Transfer of Property to a Foreign Partnership.
Acquisitions, Dispositions, and Changes of Interests in a Foreign Partnership.
Interest Corporation Under the Look-Back Method for Property Depreciated Under the Income Forecast Method.
Extraterritorial Income Exclusion.
New Markets Credit.
IRS e-file Signature Authorization for Form 4686 or Form 2350.
Autorizacion de firma para presentar por medio del IRS e-file para el Formulario 4868 (SP) o el
Formulario 2350 (SP).
IRS e-file Signature Authorization.
Autorizacion de firm para presentar la Declaracion por medio del IRS e-file.
Credit for Qualified Retirement Savings Contributions.
Credit for Small Employer Pensions Plan Startup Costs.
Credit for Employer-Provided Childcare Facilities and Services.
Health Coverage Tax Credit.
Form
Form
Form
Form
8873
8874
8878
8878
.................................................
.................................................
.................................................
SP ...........................................
Form
Form
Form
Form
Form
Form
8879
8879
8880
8881
8882
8885
.................................................
SP ...........................................
.................................................
.................................................
.................................................
.................................................
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Federal Register / Vol. 84, No. 243 / Wednesday, December 18, 2019 / Notices
APPENDIX A—Continued
Form No.
Form name
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
8912
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
8886 .................................................
8888 .................................................
8889 .................................................
8896 .................................................
8898 .................................................
8900 .................................................
8903 .................................................
8906 .................................................
8907 .................................................
8908 .................................................
8910 .................................................
8911 .................................................
...........................................................
8917 .................................................
8919 .................................................
8925 .................................................
8932 .................................................
8933 .................................................
8936 .................................................
9465 .................................................
9465 SP ...........................................
SS–4 .................................................
SS–8 .................................................
Form
Form
Form
Form
Form
Form
Form
Form
Form
T (Timber) ........................................
W–4 ..................................................
W–4 P ..............................................
W–4 S ..............................................
W–4 V ..............................................
W–4 (SP) ..........................................
W–7 ..................................................
W–7 A ..............................................
W–7 (SP) ..........................................
Form 1040 ES (NR) ...................................
Form 1040 ES (PR) ...................................
W–7 (COA) ................................................
Form 1040 Schedule 1 ..............................
Form 1040 Schedule 2 ..............................
Form 1040 Schedule 3 ..............................
Form 1040 Schedule 4 ..............................
Form 1040 Schedule 5 ..............................
Form 1040 Schedule 6 ..............................
Form 1040–C .............................................
Form 1040–SR ..........................................
Form 8867 .................................................
Form 8915–C .............................................
Form 8958 .................................................
Form 8962 .................................................
Form 965–C ...............................................
Form 3911 .................................................
Form 8857 .................................................
Form 8302 .................................................
Form 14039 ...............................................
Form 14095 ...............................................
Form 8938 .................................................
[FR Doc. 2019–27285 Filed 12–17–19; 8:45 am]
khammond on DSKJM1Z7X2PROD with NOTICES
BILLING CODE 4830–01–P
Reportable Transaction Disclosure Statement.
Direct Deposit of Refund to More than One Account.
Health Savings Accounts (HSAs).
Low Sulfur Diesel Fuel Production Credit.
Statement for Individuals Who Begin or End Bona Fide Residence in a U.S. Possession.
Qualified Railroad Track Maintenance Credit.
Domestic Production Activities Deduction.
Distills Spirits Credit.
Nonconventional Source Fuel Credit.
Energy Efficient Home Credit.
Alternative Motor Vehicle Credit.
Alternative Fuel Vehicle Refueling Property Credit.
Credit to Holders of Tax Credit Bonds.
Tuition and Fees Deduction.
Uncollected Social Security and Medicare Tax on Wages.
Report of Employer-Owned Life Insurance Contracts.
Credit for Employer Differential Wage Payments.
Carbon Dioxide Sequestration Credit.
Qualified Plug-In Electric Drive Motor Vehicle Credit.
Installment Agreement Request.
Solicitud para un Plan de Pagos a Plazos.
Application for Employer Identification Number.
Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding.
Forest Activities Schedules.
Employee’s Withholding Allowance Certificate.
Withholding Certificate for Pension or Annuity Payments.
Request for Federal Income Tax Withholding From Sick Pay.
Voluntary Withholding Request.
Certificado de Exencion de la Retencion del Empleado.
Application for IRS Individual Taxpayer Indentification Number.
Application for Taxpayer Identification Number for Pending U.S. Adoptions.
Solicitud de Numero de Indenticacion Personal del Contribuyente del Servico de Impuestos
Internos.
U.S. Estimated Tax for Nonresident Alien Individuals.
Federales Estimadas del Trabajo por Cuenta Propia y sobre el Impleo de Empleados Domestocs—
Puerto Rico.
Certificate of Accuracy for IRS Individual Taxpayer Identification Number.
Form 1040 Schedule 1 Additional Income and Adjustments to Income.
Form 1040 Schedule 2 Tax.
Form 1040 Schedule 3 Nonrefundable Credits.
Form 1040 Schedule 4 Other Taxes.
Form 1040 Schedule 5 Other payments and Refundable Credits.
Form 1040 Schedule 6 Foreign Address and Third Party Designee.
U.S. Departing Alien Income Tax Return.
U.S. Income Tax Return for Seniors.
Paid Preparer’s Due Diligence Checklist.
Qualified 2018 Disaster Retirement Plan Distributions and Repayments.
Allocation of Tax Amounts Between Certain Individuals in Community Property States.
Premium Tax Credit (PTC).
Form 965–C, Transfer Agreement Under 965(h)(3).
Taxpayer Statement Regarding Refund.
Request for Innocent Spouse Relief.
Electronic Deposit of Tax Refund of $1 Million or more.
Identity Theft Affidavit.
The Health Coverage Tax Credit (HCTC) Reimbursement Request Form.
Statement of Specified Foreign Financial Assets.
DEPARTMENT OF THE TREASURY
RIN 1505–AC62
IMARA Calculation for Calendar Year
2020 Under the Terrorism Risk
Insurance Program
Departmental Offices,
Department of the Treasury.
ACTION: Notice.
AGENCY:
VerDate Sep<11>2014
16:40 Dec 17, 2019
Jkt 250001
PO 00000
Frm 00110
Fmt 4703
Sfmt 4703
The Department of the
Treasury (Treasury) is issuing this
notice to advise the public of the
calculation of the Terrorism Risk
Insurance Program’s (TRIP or Program)
insurance marketplace aggregate
retention amount (IMARA) under the
Terrorism Risk Insurance Act, as
amended, for purposes of calendar year
SUMMARY:
E:\FR\FM\18DEN1.SGM
18DEN1
]]>Agencies
[Federal Register Volume 84, Number 243 (Wednesday, December 18, 2019)]
[Notices]
[Pages 69458-69462]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2019-27285]
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DEPARTMENT OF THE TREASURY
Agency Information Collection Activities; Submission for OMB
Review; Comment Request; U.S. Individual Income Tax Return
AGENCY: Departmental Offices, U.S. Department of the Treasury.
ACTION: Notice.
-----------------------------------------------------------------------
SUMMARY: The Department of the Treasury will submit the following
information collection request to the Office of Management and Budget
(OMB) for review and clearance in accordance with the Paperwork
Reduction Act of 1995, on or after the date of publication of this
notice. The public is invited to submit comments on this request.
DATES: Comments should be received on or before January 17, 2020 to be
assured of consideration.
ADDRESSES: Send comments regarding the burden estimate, or any other
aspect of the information collection, including suggestions for
reducing the burden, to (1) Office of Information and Regulatory
Affairs, Office of Management and Budget, Attention: Desk Officer for
Treasury, New Executive Office Building, Room 10235, Washington, DC
20503, or email at [email protected] and (2) Treasury PRA
Clearance Officer, 1750 Pennsylvania Ave. NW, Suite 8100, Washington,
DC 20220, or email at [email protected].
FOR FURTHER INFORMATION CONTACT: Copies of the submissions may be
obtained from Spencer W. Clark by emailing [email protected], calling
(202) 927-5331, or viewing the entire information collection request at
www.reginfo.gov.
SUPPLEMENTARY INFORMATION:
PRA Approval of Forms Used by Individual Taxpayers
Under the PRA, OMB assigns a control number to each ''collection of
information'' that it reviews and approves for use by an agency. The
PRA also requires agencies to estimate the burden for each collection
of information. Burden estimates for each control number are displayed
in (1) PRA notices that accompany collections of information, (2)
Federal Register notices such as this one, and (3) OMB's database of
approved information collections.
Taxpayer Burden
Burden is defined as the time and out-of-pocket costs incurred by
taxpayers in complying with the Federal tax system and are estimated
separately. Out-of-pocket costs include any expenses incurred by
taxpayers to prepare and submit their tax returns.
Examples include tax return preparation fees, the purchase price of
tax preparation software, submission fees, photocopying costs, postage,
and phone calls (if not toll-free).
Taxpayer Burden Estimates
Table 1 shows the preliminary burden estimates for individual
taxpayers filing 2020 Form 1040, Form 1040NR, Form 1040NR-EZ, Form
1040X, 1040-SR tax return. The estimate is preliminary and reflects
only the change in burden from technical adjustments related to
updating the number of affected taxpayers to reflect the FY2020
forecast. The estimate will be revised to reflect legislative and
regulatory changes since 2018 and further detail about the burden
estimates will be provided for the 30-day notice for this FRN. Reported
time and cost burdens are national averages and do not necessarily
reflect a ``typical'' case. Most taxpayers experience lower than
average burden, with taxpayer burden varying considerably by taxpayer
type.
Internal Revenue Service (IRS)
Title: U.S. Individual Income Tax Return.
OMB Control Number: 1545-0074.
Type of Review: Revision of a currently approved collection.
Description: These forms and schedules are used by individuals to
report their income tax liability. IRS uses the data collected on these
forms and their schedules to compute tax liability and determine that
the items claimed are properly allowable. This information is also used
for general statistical purposes.
Form: Form 1040; Form 1040NR; Form 1040NR-EZ, Form 1040X, 1040-
[[Page 69459]]
SR and all attachments and related forms (see the Appendix A to this
notice).
Affected Public: Individuals and households.
Estimated Number of Respondents: 159,300,000.
Frequency of Response: Annually.
Total Estimated Time: 1.717 billion hours (1,717,000,000 hours).
Estimated Time per Respondent: 10.79 hours.
Total Estimated Out-of-Pocket Costs: $33.267 billion
($33,267,000,000).
Estimated Out-of-Pocket Cost per Respondent: $209.
Total Monetized Burden Costs: $60.997 billion ($60,997,000,000).
Estimated Total Monetized Burden per Respondent: $383.
Note: Amounts below are for FY2020. Reported time and cost
burdens are national averages and do not necessarily reflect a
``typical'' case. Most taxpayers experience lower than average
burden, with taxpayer burden varying considerably by taxpayer type.
Detail may not add due to rounding.
Table 1--ICB Estimates for the 1040/SR/NR/NR-EZ/X Series of Returns and Supporting Forms and Schedules FY2020
--------------------------------------------------------------------------------------------------------------------------------------------------------
Program change
FY19 Program change due to new Program change FY20
due to adjustment legislation due to agency
--------------------------------------------------------------------------------------------------------------------------------------------------------
Number of Taxpayers...................................... 157,800,000 * 1,500,000 ................. ................. 159,300,000
Burden in Hours.......................................... 1,784,000,000 (57,000,000) (10,000,000) ................. 1,717,000,000
Burden in Dollars........................................ 31,764,000,000 1,630,000,000 (127,000,000) ................. 33,267,000,000
Monetized Total Burden................................... 60,225,000,000 997,000,000 (223,000,000) (2,000,000) 60,997,000,000
--------------------------------------------------------------------------------------------------------------------------------------------------------
Source RAAS:KDA (11-1-19).
* The Program change is 1,600,000. The table reflects the mathematical change after rounding.
Table 2 below provides information specific to taxpayer burden
incurred by Form 1040 filers.
Table 2--All Form 1040 Filers
--------------------------------------------------------------------------------------------------------------------------------------------------------
Time burden Money burden
--------------------------------------------------------------------------------------------------
Percentage of Average time burden (hours)
returns -----------------------------------------------------------------------------------
Form completion Average cost
Total time Record keeping Tax planning and submission All other
--------------------------------------------------------------------------------------------------------------------------------------------------------
All Taxpayers........................ 100 11 5 2 4 1 $210
Type of Taxpayer:
Non-business *................... 72 7 2 1 3 1 130
Business *........................... 28 20 11 3 5 1 410
--------------------------------------------------------------------------------------------------------------------------------------------------------
Detail may not add to total due to rounding. Dollars rounded to the nearest $10.
* A ``business'' filer files one or more of the following with Form 1040: Schedule C, C-EZ, E, F, Form 2106, or 2106-EZ. A ``non-business'' filer does
not file any of these schedules or forms with Form 1040.
(Authority: 44 U.S.C. 3501 et seq.)
Dated: December 13, 2019.
Spencer W. Clark,
Treasury PRA Clearance Officer.
Appendix A
----------------------------------------------------------------------------------------------------------------
Form No. Form name
----------------------------------------------------------------------------------------------------------------
Form 1040........................................................ U.S. Individual Tax Return.
Form 1040 X...................................................... Amended U.S. Individual Income Tax Return.
Form 1040 NR..................................................... U.S. Nonresident Alien Income Tax Return.
Form 1040 NR-EZ.................................................. U.S. Income Tax Return for Certain
Nonresident Aliens with No Dependents.
Schedule A (1040)................................................ Itemized Deductions.
Schedule B (Form 1040)........................................... Interest and Ordinary Dividends.
Schedule C (Form 1040)........................................... Profit or Loss from Business.
Schedule C-EZ (Form 1040)........................................ Net Profit from Business.
Schedule D (Form 1040)........................................... Capital Gains and Losses.
Schedule E (Form 1040)........................................... Supplemental Income and Loss.
Schedule EIC (Form 1040)......................................... Earned Income Credit.
Schedule F (Form 1040)........................................... Profit or Loss from Farming.
Schedule H (Form 1040) and Sch H(PR)............................. Household Employment Taxes.
Schedule J (Form 1040)........................................... Income Averaging for Farmers and Fishermen.
Schedule R (Form 1040)........................................... Credit for the Elderly or the Disabled.
Schedule SE (Form 1040).......................................... Self-Employment Tax.
Form 1040 V...................................................... Payment Voucher.
Form 1040 ES/OCR................................................. Estimated Tax for Individuals (Optical
Character Recognition with Form 1040V).
Form 1040 ES..................................................... Estimate Tax for Individuals.
[[Page 69460]]
Form 673......................................................... Statement for Claiming Exemption from
Withholding on Foreign Earned Income
Eligible for the Exclusions Provided by
Section 911.
Form 926......................................................... Return by a U.S. Transferor of Property to a
Foreign Corporation.
Form 970......................................................... Application to Use LIFO Inventory Method.
Form 972......................................................... Consent of Shareholder to Include Specific
Amount in Gross Income.
Form 982......................................................... Reduction of Tax Attributes Due to Discharge
of Indebtedness (and Section 1082 Basis
Adjustment).
Form 1045........................................................ Application for Tentative Refund.
Form 1116........................................................ Foreign Tax Credit.
Form 1127........................................................ Application for Extension of Time for Payment
of Tax.
Form 1128........................................................ Application to Adopt, Change, or Retain a Tax
Year.
Form 1310........................................................ Statement of Person Claiming Refund Due to a
Deceased Taxpayer.
Form 2106........................................................ Employee Business Expenses.
Form 2106-EZ..................................................... Unreimbursed Employee Business Expenses.
Form 2120........................................................ Multiple Support Declaration.
Form 2210........................................................ Underpayment of Estimated Tax by Individuals,
Estates, and Trusts.
Form 2210-F...................................................... Underpayment of Estimated Tax by Farmers and
Fishermen.
Form 2350........................................................ Application for Extension of Time to File
U.S. Income Tax Return.
Form 2350 SP..................................................... Solicitud de Prorroga para Presentar la
Declaracion del Impuesto Personal sobre el
Ingreso de lose Estados Unidos.
Form 2439........................................................ Notice to Shareholder of Undistributed Long-
Term Capital Gains.
Form 2441........................................................ Child and Dependent Care Expenses.
Form 2555........................................................ Foreign Earned Income.
Form 2555 EZ..................................................... Foreign Earned Income Exclusion.
Form 2848........................................................ Power of Attorney and Declaration of
Representative.
Form 3115........................................................ Application for Change in Accounting Method.
Form 3468........................................................ Investment Credit.
Form 3520........................................................ Annual Return to Report Transactions with
Foreign Trusts and Receipt of Certain
Foreign Gifts.
Form 3800........................................................ General Business Credit.
Form 3903........................................................ Moving Expenses.
Form 4029........................................................ Application for Exemption from Social
Security and Medicare Taxes and Waiver of
Benefits.
Form 4070........................................................ Employee's Report of Tips to Employer.
Form 4070A....................................................... Employee's Daily Record of Tips.
Form 4136........................................................ Credit for Federal Tax Paid on Fuels.
Form 4137........................................................ Social Security and Medicare Tax on
Underreported Tip Income.
Form 4255........................................................ Recapture of Investment Credit.
Form 4361........................................................ Application for Exemption From Self-
Employment Tax for Use by Ministers, Members
of Religious Orders, and Christian Science
Practitioners.
Form 4562........................................................ Depreciation and Amortization.
Form 4563........................................................ Exclusion of Income for Bona Fide Residents
of American Samoa.
Form 4684........................................................ Casualties and Thefts.
Form 4797........................................................ Sale of Business Property.
Form 4835........................................................ Farm Rental Income and Expenses.
Form 4852........................................................ Substitute for Form W-2, Wage and Tax
Statement or Form 1099-R, Distributions From
Pension Annuities, Retirement or Profit-
Sharing Plans, IRAs, Insurance Contracts,
etc.
Form 4868........................................................ Application for Automatic Extension of Time
to Tile Individual U.S. Income Tax Return.
Form 4868 SP..................................................... Solicitud de Prorroga Automatica para
Presentar la Declaracion del Impuesto sobre
el Ingreso Personal de los Estados Unidos.
Form 4952........................................................ Investment Interest Expense Deduction.
Form 4970........................................................ Tax on Accumulation Distribution of Trusts.
Form 4972........................................................ Tax on Lump-Sum Distributions.
Form 5074........................................................ Allocation of Individual Income Tax To Guam
or the Commonwealth of the Northern Mariana
Islands (CNMI).
Form 5213........................................................ Election to Postpone Determination as to
Whether the Presumption Applies that an
Activity is Engaged in for Profit.
Form 5329........................................................ Additional Taxes on Qualified Plans
(Including IRAs) and Other Tax-Favored
Accounts.
Form 5405........................................................ First-Time Homebuyer Credit.
Form 5471........................................................ Information Return of U.S. Persons with
Respect to Certain Foreign Corporations.
Schedule J (Form 5471)........................................... Accumulated Earnings and Profits (E&P) and
Taxes of Controlled Foreign Corporations.
Schedule M (Form 5471)........................................... Transactions Between Controlled Foreign
Corporation and Shareholders or Other
Related Persons.
Schedule O (Form 5471)........................................... Organization or Reorganization of Foreign
Corporation, and Acquisitions and
Dispositions of its Stock.
Form 5695........................................................ Residential Energy Credits.
Form 5713........................................................ International Boycott Report.
Schedule A (Form 5713)........................................... International Boycott Factor (Section
999(c)(1)).
Schedule B (Form 5713)........................................... Specifically Attributable Taxes and Income
(Section 999(c)(2)).
Schedule C (Form 5713)........................................... Tax Effect of the International Boycott
Provisions.
Form 5754........................................................ Statement by Person(s) Receiving Gambling
Winnings.
Form 5884........................................................ Work Opportunity Cost.
Form 6198........................................................ At-Risk Limitations.
Form 6251........................................................ Alternative Minimum Tax-Individuals.
Form 6252........................................................ Installment Sale Income.
[[Page 69461]]
Form 6478........................................................ Credit for Alcohol Used as Fuel.
Form 6765........................................................ Credit for Increasing Research Activities.
Form 6781........................................................ Gains and Losses From Section 1256 Contracts
and Straddles.
Form 8082........................................................ Notice of Inconsistent Treatment or
Administrative Adjustment Request (AAR).
Form 8275........................................................ Disclosure Statement.
Form 8275-R...................................................... Regulation Disclosure Statement.
Form 8283........................................................ Noncash Charitable Contributions.
Form 8332........................................................ Release of Claim to Exemption for Child of
Divorced or Separated Parents.
Form 8379........................................................ Injured Spouse Claim and Allocation.
Form 8396........................................................ Mortgage Interest Credit.
Form 8453........................................................ U.S. Individual Income Tax Declaration for an
IRS e-file Return.
Form 8582........................................................ Passive Activity Loss Limitation.
Form 8582-CR..................................................... Passive Activity Credit Limitations.
Form 8586........................................................ Low-Income Housing Credit.
Form 85948801.................................................... Asset Acquisition Statement.
Form 8606........................................................ Nondeductible IRAs.
Form 8609-A...................................................... Annual Statement for Low-Income Housing
Credit.
Form 8611........................................................ Recapture of Low-Income Housing Credit.
Form 8615........................................................ Tax for Certain Children Who Have Investment
Income of More than $1,800.
Form 8621........................................................ Return by a Shareholder of a Passive Foreign
Investment Company or Qualified Electing
Fund.
Form 8621-A...................................................... Late Deemed Dividend or Deemed Sale Election
by a Passive Foreign Investment Company.
Form 8689........................................................ Allocation of Individual Income Tax to the
Virgin Islands.
Form 8693........................................................ Low-Income Housing Credit Disposition Bond.
Form 8697........................................................ Interest Computations Under the Look-Back
Method for Completed Long-Term Contracts.
Form 8801........................................................ Credit for Prior Year Minimum Tax--
Individuals, Estates, and Trusts.
Form 8812........................................................ Additional Child Tax Credit.
Form 8814........................................................ Parents' Election to Report Child's Interest
and Dividends.
Form 8815........................................................ Exclusion of Interest From Series EE and I
U.S. Savings Bonds Issued After 1989.
Form 8818........................................................ Optional Form to Record Redemption of Series
EE and I U.S. Savings Bonds Issued After
1989.
Form 8820........................................................ Orphan Drug Credit.
Form 8821........................................................ Tax Information Authorization.
Form 8822........................................................ Change of Address.
Form 8824........................................................ Like-Kind Exchanges.
Form 8826........................................................ Disabled Access Credit.
Form 8828........................................................ Recapture of Federal Mortgage Subsidy.
Form 8829........................................................ Expenses for Business Use of Your Home.
Form 8832........................................................ Entity Classification Election.
Form 8833........................................................ Treaty-Based Return Position Disclosure Under
Section 6114 or 7701(b).
Form 8834........................................................ Qualified Electric Vehicle Credit.
Form 8835........................................................ Renewable Electricity and Refined Coal
Production Credit.
Form 8838........................................................ Consent to Extend the Time to Assess Tax
Under Section 367--Gain Recognition
Statement.
Form 8839........................................................ Qualified Adoption Expenses.
Form 8840........................................................ Closer Connection Exception Statement for
Aliens.
Form 8843........................................................ Statement for Exempt Individuals and
Individuals With a Medical Condition.
Form 8844........................................................ Empowerment Zone and Renewal Community
Employment Credit.
Form 8845........................................................ Indian Employment Credit.
Form 8846........................................................ Credit for Employer Social Security and
Medicare Taxes Paid on Certain Employee
tips.
Form 8853........................................................ Archer MSAs and Long-Term Care Insurance
Contracts.
Form 8854........................................................ Initial and Annual Expatriation Information
Statement.
Form 8858........................................................ Information Return of U.S. Persons With
Respect to Foreign Disregarded Entities.
Schedule M (Form 8858)........................................... Transactions Between controlled Foreign
Disregarded Entity and Filer or Other
Related Entities.
Form 8859........................................................ District of Columbia First-Time Homebuyer
Credit.
Form 8862........................................................ Information to Claim Earned Income Credit
After Disallowance.
Form 8863........................................................ Education Credits.
Form 8864........................................................ Biodiesel Fuels Credit.
Form 8865........................................................ Return of U.S. Persons With Respect to
Certain Foreign Partnerships.
Schedule K-1..................................................... Partner's Share of Income Deductions,
Credits, etc.
Schedule O (Form 8865)........................................... Transfer of Property to a Foreign
Partnership.
Schedule P (Form 8865)........................................... Acquisitions, Dispositions, and Changes of
Interests in a Foreign Partnership.
Form 8866........................................................ Interest Corporation Under the Look-Back
Method for Property Depreciated Under the
Income Forecast Method.
Form 8873........................................................ Extraterritorial Income Exclusion.
Form 8874........................................................ New Markets Credit.
Form 8878........................................................ IRS e-file Signature Authorization for Form
4686 or Form 2350.
Form 8878 SP..................................................... Autorizacion de firma para presentar por
medio del IRS e-file para el Formulario 4868
(SP) o el Formulario 2350 (SP).
Form 8879........................................................ IRS e-file Signature Authorization.
Form 8879 SP..................................................... Autorizacion de firm para presentar la
Declaracion por medio del IRS e-file.
Form 8880........................................................ Credit for Qualified Retirement Savings
Contributions.
Form 8881........................................................ Credit for Small Employer Pensions Plan
Startup Costs.
Form 8882........................................................ Credit for Employer-Provided Childcare
Facilities and Services.
Form 8885........................................................ Health Coverage Tax Credit.
[[Page 69462]]
Form 8886........................................................ Reportable Transaction Disclosure Statement.
Form 8888........................................................ Direct Deposit of Refund to More than One
Account.
Form 8889........................................................ Health Savings Accounts (HSAs).
Form 8896........................................................ Low Sulfur Diesel Fuel Production Credit.
Form 8898........................................................ Statement for Individuals Who Begin or End
Bona Fide Residence in a U.S. Possession.
Form 8900........................................................ Qualified Railroad Track Maintenance Credit.
Form 8903........................................................ Domestic Production Activities Deduction.
Form 8906........................................................ Distills Spirits Credit.
Form 8907........................................................ Nonconventional Source Fuel Credit.
Form 8908........................................................ Energy Efficient Home Credit.
Form 8910........................................................ Alternative Motor Vehicle Credit.
Form 8911........................................................ Alternative Fuel Vehicle Refueling Property
Credit.
8912............................................................. Credit to Holders of Tax Credit Bonds.
Form 8917........................................................ Tuition and Fees Deduction.
Form 8919........................................................ Uncollected Social Security and Medicare Tax
on Wages.
Form 8925........................................................ Report of Employer-Owned Life Insurance
Contracts.
Form 8932........................................................ Credit for Employer Differential Wage
Payments.
Form 8933........................................................ Carbon Dioxide Sequestration Credit.
Form 8936........................................................ Qualified Plug-In Electric Drive Motor
Vehicle Credit.
Form 9465........................................................ Installment Agreement Request.
Form 9465 SP..................................................... Solicitud para un Plan de Pagos a Plazos.
Form SS-4........................................................ Application for Employer Identification
Number.
Form SS-8........................................................ Determination of Worker Status for Purposes
of Federal Employment Taxes and Income Tax
Withholding.
Form T (Timber).................................................. Forest Activities Schedules.
Form W-4......................................................... Employee's Withholding Allowance Certificate.
Form W-4 P....................................................... Withholding Certificate for Pension or
Annuity Payments.
Form W-4 S....................................................... Request for Federal Income Tax Withholding
From Sick Pay.
Form W-4 V....................................................... Voluntary Withholding Request.
Form W-4 (SP).................................................... Certificado de Exencion de la Retencion del
Empleado.
Form W-7......................................................... Application for IRS Individual Taxpayer
Indentification Number.
Form W-7 A....................................................... Application for Taxpayer Identification
Number for Pending U.S. Adoptions.
Form W-7 (SP).................................................... Solicitud de Numero de Indenticacion Personal
del Contribuyente del Servico de Impuestos
Internos.
Form 1040 ES (NR)................................................ U.S. Estimated Tax for Nonresident Alien
Individuals.
Form 1040 ES (PR)................................................ Federales Estimadas del Trabajo por Cuenta
Propia y sobre el Impleo de Empleados
Domestocs--Puerto Rico.
W-7 (COA)........................................................ Certificate of Accuracy for IRS Individual
Taxpayer Identification Number.
Form 1040 Schedule 1............................................. Form 1040 Schedule 1 Additional Income and
Adjustments to Income.
Form 1040 Schedule 2............................................. Form 1040 Schedule 2 Tax.
Form 1040 Schedule 3............................................. Form 1040 Schedule 3 Nonrefundable Credits.
Form 1040 Schedule 4............................................. Form 1040 Schedule 4 Other Taxes.
Form 1040 Schedule 5............................................. Form 1040 Schedule 5 Other payments and
Refundable Credits.
Form 1040 Schedule 6............................................. Form 1040 Schedule 6 Foreign Address and
Third Party Designee.
Form 1040-C...................................................... U.S. Departing Alien Income Tax Return.
Form 1040-SR..................................................... U.S. Income Tax Return for Seniors.
Form 8867........................................................ Paid Preparer's Due Diligence Checklist.
Form 8915-C...................................................... Qualified 2018 Disaster Retirement Plan
Distributions and Repayments.
Form 8958........................................................ Allocation of Tax Amounts Between Certain
Individuals in Community Property States.
Form 8962........................................................ Premium Tax Credit (PTC).
Form 965-C....................................................... Form 965-C, Transfer Agreement Under
965(h)(3).
Form 3911........................................................ Taxpayer Statement Regarding Refund.
Form 8857........................................................ Request for Innocent Spouse Relief.
Form 8302........................................................ Electronic Deposit of Tax Refund of $1
Million or more.
Form 14039....................................................... Identity Theft Affidavit.
Form 14095....................................................... The Health Coverage Tax Credit (HCTC)
Reimbursement Request Form.
Form 8938........................................................ Statement of Specified Foreign Financial
Assets.
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[FR Doc. 2019-27285 Filed 12-17-19; 8:45 am]
BILLING CODE 4830-01-P
