Agency Information Collection Activities; Submission for OMB Review; Comment Request; U.S. Income Tax Return Forms for Individual Taxpayers, 2041-2046 [2021-00316]

Download as PDF Federal Register / Vol. 86, No. 6 / Monday, January 11, 2021 / Notices 2041 APPENDIX A—Continued Form No. Form name Form Form Form Form Form Form Form 965 965 965 965 965 965 965 (SCH–A) (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 SS–4 .......................................................... SS–4PR ..................................................... T (TIMBER) ............................................... W–8BEN .................................................... Form W–8BEN(E) ............................................... Form W–8ECI ..................................................... Form W–8IMY ..................................................... [FR Doc. 2021–00306 Filed 1–8–21; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Agency Information Collection Activities; Submission for OMB Review; Comment Request; U.S. Income Tax Return Forms for Individual Taxpayers Departmental Offices, U.S. Department of the Treasury. ACTION: Notice. AGENCY: The Department of the Treasury will submit the following information collection requests 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 these requests. DATES: Comments should be received on or before February 10, 2021 to be assured of consideration. ADDRESSES: Written comments and recommendations for the proposed information collection should be sent within 30 days of publication of this notice to www.reginfo.gov/public/do/ PRAMain. Find this particular information collection by selecting jbell on DSKJLSW7X2PROD with NOTICES SUMMARY: VerDate Sep<11>2014 22:36 Jan 08, 2021 Jkt 253001 U.S. Shareholder’s Section 965(a) Inclusion Amount. 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. ‘‘Currently under 30-day Review—Open for Public Comments’’ or by using the search function. FOR FURTHER INFORMATION CONTACT: Copies of the submissions may be obtained from Molly Stasko by emailing PRA@treasury.gov, calling (202) 622– 8922, or viewing the entire information collection request at www.reginfo.gov. SUPPLEMENTARY INFORMATION: Title: U.S. Income Tax Return for Individual Taxpayers. OMB Control Number: 1545–0074. Regulation Project Number: Form 1040 and affiliated return forms. Abstract: IRC sections 6011 & 6012 of the Internal Revenue Code require individuals to prepare and file income tax returns annually. These forms and related schedules are used by individuals to report their income subject to tax and compute their correct tax liability. This information collection request (ICR), covers the actual reporting burden associated with preparing and submitting the prescribed return forms, by individuals required to file Form 1040 and any of its affiliated forms as explained in the attached table. Current Actions: There have been changes in regulatory guidance related to various forms approved under this approval package during the past year. There have been additions and removals of forms included in this approval PO 00000 Frm 00125 Fmt 4703 Sfmt 4703 package. These changes will have an impact on the overall burden and cost estimates requested for this approval package, however these estimates were not finalized at the time of release of the 60-day Federal Register notice on October 30, 2020 (85 FR 68956). The estimated burden figures have been updated and summarized below. Type of Review: Revision of a currently approved collection. Affected Public: Individuals or Households, Farms. Estimated Number of Respondents: 164,500,000. Estimated Time per Respondent: 12 hours. Estimated Total Annual Burden Hours: 1.955 billion. Total Estimated Out-of-Pocket Costs: $37.960 billion. Estimated Out-of-Pocket Cost per Respondent: $231. Total Monetized Burden: $71.943 billion. Estimated Total Monetized Burden per Respondent: $437. Note: Amounts below are estimates for FY 2021. 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. Totals may not add due to rounding. E:\FR\FM\11JAN1.SGM 11JAN1 2042 Federal Register / Vol. 86, No. 6 / Monday, January 11, 2021 / Notices TABLE 1—ICB ESTIMATES FOR THE 1040/SR/NR/NR–EZ/X SERIES OF RETURNS AND SUPPORTING FORMS AND SCHEDULES FY2021 Program change due to adjustment FY20 Number of Taxpayers ............................ Burden in Hours ..................................... Burden in Dollars ................................... Monetized Total Burden ......................... 159,300,000 1,717,000,000 33,267,000,000 60,997,000,000 5,200,000 279,000,000 4,695,000,000 10,951,000,000 Program change due to new legislation Program change due to agency .............................. .............................. .............................. .............................. .............................. .............................. (1,000,000) (4,000,000) FY 21 164,500,000 1,995,000,000 37,960,000,000 71,943,000,000 Table 2 below provides information specific to taxpayer burden incurred by Form 1040 filers. TABLE 2—ALL FORM 1040 FILERS Primary form filed or type of taxpayer Time burden Money burden Average time burden (hours) *** Percentage of returns Total time All Taxpayers .............................................. Type of Taxpayer: Nonbusiness ** ..................................... Business ** .................................................. Recordkeeping Form completion and submission Tax planning Average cost (dollars) All other Total monetized burden (dollars) 100 12 5 2 4 1 $230 $440 70 30 8 21 3 11 1 3 3 5 1 2 140 440 270 840 Note: This table does not include 1040NR, 1040NR–EZ, and 1040X filers. 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. *** Times are rounded to nearest hour. Authority: 44 U.S.C. 3501 et seq. Dated: January 6, 2021. Molly Stasko, Treasury PRA Clearance Officer. APPENDIX A Form No. Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form name 1040 .......................................................... 1040 Schedule 1 ....................................... 1040 Schedule 1 (SP) ............................... 1040 Schedule 2 ....................................... 1040 Schedule 2 (SP) ............................... 1040 Schedule 3 ....................................... 1040 Schedule 3 (SP) ............................... 1040 Schedule 4 ....................................... 1040 Schedule 5 ....................................... 1040 Schedule 6 ....................................... 1040–C ...................................................... 1040 X ....................................................... 1040 NR .................................................... 1040 NR–EZ ............................................. 1040–PR ................................................... jbell on DSKJLSW7X2PROD with NOTICES Form 1040–SR ................................................... Form 1040–SS .................................................... Schedule Schedule Schedule Schedule Schedule Schedule Schedule Schedule Schedule Schedule A (1040) .............................................. B (Form 1040) .................................... C (Form 1040) .................................... C–EZ (Form 1040) ............................. D (Form 1040) .................................... E (Form 1040) .................................... EIC (Form 1040) ................................. EIC (SP) (F. 1040) ............................. F (Form 1040) .................................... H (Form 1040) and Sch H(PR) .......... VerDate Sep<11>2014 22:36 Jan 08, 2021 Jkt 253001 U.S. Individual Tax Return. Form 1040 Schedule 1 Additional Income and Adjustments to Income. Additional Income and Adjustments to Income in Spanish. Form 1040 Schedule 2 Tax. Additional Taxes in Spanish. Form 1040 Schedule 3 Nonrefundable Credits. Additional Credits and Payments in Spanish. 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. 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. Planilla Para La Declaracion De La Contribucion Federal Sobre El Trabajo Por Cuenta Propia—Puerto Rico. U.S. Income Tax Return for Seniors. U.S. Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico). 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. Earned Income Credit (Spanish version). Profit or Loss from Farming. Household Employment Taxes. PO 00000 Frm 00126 Fmt 4703 Sfmt 4703 E:\FR\FM\11JAN1.SGM 11JAN1 Federal Register / Vol. 86, No. 6 / Monday, January 11, 2021 / Notices 2043 APPENDIX A—Continued Form No. Form name Schedule J (Form 1040) ..................................... Schedule LEP ..................................................... Income Averaging for Farmers and Fishermen. Request for Alternative Language Products by Taxpayers with Limited English Proficiency (LEP). Schedule LEP Limited English Proficiency (SP). 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. U.S. Estimated Tax for Nonresident Alien Individuals. Federales Estimadas del Trabajo por Cuenta Propia y sobre el Impleo de Empleados Domestocs-Puerto Rico. Limitation on Business Losses. 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. Individual Report of Net 965 Tax Liability. Transfer Agreement Under 965(h)(3). 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. Fines, Penalties and Other Amounts. 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. Child and Dependent Care Expenses. Foreign Earned Income. Foreign Earned Income Exclusion. 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. 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. Causalities 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 File 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. Schedule LEP (SP) ............................................. Schedule R (Form 1040) .................................... Schedule SE (Form 1040) .................................. Form 1040 V ....................................................... Form 1040 ES/OCR ........................................... Form 1040 ES .................................................... Form 1040 ES (NR) ............................................ Form 1040 ES (PR) ............................................ Form 461 ............................................................ Form 673 ............................................................ Form Form Form Form Form Form 926 ............................................................ 965–A ........................................................ 965–C ........................................................ 970 ............................................................ 972 ............................................................ 982 ............................................................ Form Form Form Form Form Form Form Form Form Form Form Form Form 1045 .......................................................... 1098–F ...................................................... 1116 .......................................................... 1127 .......................................................... 1128 .......................................................... 1310 .......................................................... 2106 .......................................................... 2106–EZ .................................................... 2120 .......................................................... 2210 .......................................................... 2210–F ...................................................... 2350 .......................................................... 2350 SP .................................................... Form Form Form Form Form Form 2441 2555 2555 3115 3468 3520 Form Form Form Form Form Form Form Form 3800 .......................................................... 3903 .......................................................... 4070 .......................................................... 4070A ........................................................ 4136 .......................................................... 4137 .......................................................... 4255 .......................................................... 4361 .......................................................... Form Form Form Form Form Form 4562 4563 4684 4797 4835 4852 .......................................................... .......................................................... EZ ..................................................... .......................................................... .......................................................... .......................................................... .......................................................... .......................................................... .......................................................... .......................................................... .......................................................... .......................................................... jbell on DSKJLSW7X2PROD with NOTICES Form 4868 .......................................................... Form 4868 SP .................................................... Form Form Form Form 4952 4970 4972 5074 .......................................................... .......................................................... .......................................................... .......................................................... Form 5213 .......................................................... Form 5329 .......................................................... Form 5405 .......................................................... Form 5471 .......................................................... VerDate Sep<11>2014 22:36 Jan 08, 2021 Jkt 253001 PO 00000 Frm 00127 Fmt 4703 Sfmt 4703 E:\FR\FM\11JAN1.SGM 11JAN1 2044 Federal Register / Vol. 86, No. 6 / Monday, January 11, 2021 / Notices APPENDIX A—Continued Form No. Form name Schedule J (Form 5471) ..................................... Schedule M (Form 5471) .................................... 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. Work Opportunity Cost. Credits for Affected Disaster Area Employees. At-Risk Limitations. Alternative Minimum Tax-Individuals. Installment Sale Income. Biofuel Producer Credit. 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. Request for Alternative Language Products by Taxpayers with Limited English Proficiency (LEP). Schedule LEP Limited English Proficiency (SP). Additional Income and Adjustments to Income in Spanish. Additional Taxes in Spanish. Additional Credits and Payments in Spanish. Earned Income Credit (Spanish version). Qualified 2019 Disaster Retirement Plan Distributions and Repayments. U.S. Individual Income Tax Declaration for an IRS e-file Return (Spanish version). Passive Activity Loss Limitation. Passive Activity Credit Limitations. Low-Income Housing Credit. Asset Acquisition Statement Under Section 1060. 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. Return by a Shareholder Making Certain Late Elections to End Treatment as a Passive Foreign Investment Company. Allocation of Individual Income Tax to the Virgin Islands. 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. Additional Tax Credit (Spanish version). 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. Like-Kind Exchanges. Disabled Access Credit. Recapture of Federal Mortgage Subsidy. Expenses for Business Use of Your Home. Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b). Qualified Electric Vehicle Credit. Renewable Electricity, Refined Coal, and Indian Coal Production Credit. Form 8838. Form 8839. 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 MSA’s and Long-Term Care Insurance Contracts. Schedule O (Form 5471) .................................... Form 5695 .......................................................... Form 5713 .......................................................... Schedule A (Form 5713) .................................... Schedule B (Form 5713) .................................... Schedule C (Form 5713) .................................... Form 5884 .......................................................... Form 5884–A ...................................................... Form 6198 .......................................................... Form 6251 .......................................................... Form 6252 .......................................................... Form 6478 .......................................................... Form 6765 .......................................................... Form 6781 .......................................................... Form 8082 .......................................................... Form 8275 .......................................................... Form 8275–R ...................................................... Form 8283 .......................................................... Form 8332 .......................................................... Form 8379 .......................................................... Form 8396 .......................................................... Form 8453 .......................................................... Schedule LEP ..................................................... Schedule LEP (SP) ............................................. Schedule 1 (SP) (F. 1040) ................................. Schedule 2 (SP) (F. 1040) ................................. Schedule 3 (SP) (F. 1040) ................................. Schedule EIC (SP) (F. 1040) ............................. 8915–D ............................................................... Form 8453(SP) ................................................... Form 8582 .......................................................... Form 8582–CR ................................................... Form 8586 .......................................................... Form 8594 .......................................................... Form 8606 .......................................................... Form 8609–A ...................................................... Form 8611 .......................................................... Form 8615 .......................................................... Form 8621 .......................................................... Form 8621–A ...................................................... jbell on DSKJLSW7X2PROD with NOTICES Form 8689 .......................................................... Form 8697 .......................................................... Form 8801 .......................................................... Schedule 8812 (Form 1040) ............................... Schedule 8812(SP) (Form 1040) ....................... Form 8814 .......................................................... Form 8815 .......................................................... Form 8818 .......................................................... Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form 8820 .......................................................... 8824 .......................................................... 8826 .......................................................... 8828 .......................................................... 8829 .......................................................... 8833 .......................................................... 8834 .......................................................... 8835 .......................................................... and Instruction ........................................... .................................................................... 8840 .......................................................... 8843 .......................................................... 8844 .......................................................... 8845 .......................................................... 8846 .......................................................... 8853 .......................................................... VerDate Sep<11>2014 22:36 Jan 08, 2021 Jkt 253001 PO 00000 Frm 00128 Fmt 4703 Sfmt 4703 E:\FR\FM\11JAN1.SGM 11JAN1 Federal Register / Vol. 86, No. 6 / Monday, January 11, 2021 / Notices 2045 APPENDIX A—Continued Form No. Form name Form 8854 .......................................................... Form 8858 .......................................................... Schedule M (Form 8858) .................................... 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. Information to Claim Earned Income Credit After Disallowance (Spanish Version). Education Credits. Biodiesel and Renewable Diesel Fuels Credit. Return of U.S. Persons with Respect to Certain Foreign Partnerships. Partner’s Share of Income Deductions, Credits, etc. Transfer of Property to a Foreign Partnership. Acquisitions, Dispositions, and Changes of Interests in a Foreign Partnership. Interest Corporation Under the Look-Back Method for Property Depreciated Under the Income Forecast Method. Extraterritorial Income Exclusion. New Markets Credit. IRS e-file Signature Authorization for Form 4686 or Form 2350. Autorizacion de firma para presentar por medio del IRS e-file para el Formulario 4868 (SP) o el Formulario 2350 (SP). IRS e-file Signature Authorization. Autorizacion de firm para presentar la Declaracion por medio del IRS e-file. Credit for Qualified Retirement Savings Contributions. Credit for Small Employer Pensions Plan Startup Costs. Credit for Employer-Provided Childcare Facilities and Services. Health Coverage Tax Credit. Reportable Transaction Disclosure Statement. Direct Deposit of Refund to More than One Account. Health Savings Accounts (HSAs). Beneficiaries of Certain Canadian Registered Retirement Plans. 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. Energy Efficient Home Credit. Alternative Motor Vehicle Credit. Alternative Fuel Vehicle Refueling Property Credit. Credit to Holders of Tax Credit Bonds. Qualified 2016 Disaster Retirement Plan Distributions and Repayments. Qualified 2017 Disaster Retirement Plan Distributions and Repayments. Qualified 2018 Disaster Retirement Plan Distributions and Repayments. Qualified 2019 Disaster Retirement Plan Distributions and Repayments. 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. Credit for Small Employer Health Insurance Premiums. Sales and other Dispositions of Capital Assets. Allocation of Tax Amounts Between Certain Individuals in Community Property States. Premium Tax Credit. Health Coverage Exemptions. Section 250 Deduction for Foreign-Derived Intangible Income (FDII) and Global Intangible Low-Taxed Income (GILTI). Employer Credit for Paid Family and Medical Leave. Alternative Media Preference. Installment Agreement Request. Solicitud para un Plan de Pagos a Plazos. 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 Identification Number. Application for Taxpayer Identification Number for Pending U.S. Adoptions. Solicitud de Numero de Indenticacion Personal del Contribuyente del Servico de Impuestos Internos. Certificate of Accuracy for IRS Individual Taxpayer Identification Number. jbell on DSKJLSW7X2PROD with NOTICES Form 8859 .......................................................... Form 8862 .......................................................... Form 8862(SP) ................................................... Form 8863 .......................................................... Form 8864 .......................................................... Form 8865 .......................................................... Schedule K–1 (Form 8865) ................................ Schedule O (Form 8865) .................................... Schedule P (Form 8865) .................................... Form 8866 .......................................................... Form Form Form Form 8873 8874 8878 8878 .......................................................... .......................................................... .......................................................... SP .................................................... Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form 8993 8879 .......................................................... 8879 SP .................................................... 8880 .......................................................... 8881 .......................................................... 8882 .......................................................... 8885 .......................................................... 8886 .......................................................... 8888 .......................................................... 8889 .......................................................... 8891 .......................................................... 8896 .......................................................... 8898 .......................................................... 8900 .......................................................... 8903 .......................................................... 8906 .......................................................... 8908 .......................................................... 8910 .......................................................... 8911 .......................................................... 8912 .......................................................... 8915–A ...................................................... 8915–B ...................................................... 8915–C ...................................................... 8915–D ...................................................... 8917 .......................................................... 8919 .......................................................... 8925 .......................................................... 8932 .......................................................... 8933 .......................................................... 8936 .......................................................... 8941 .......................................................... 8949 .......................................................... 8958 .......................................................... 8962 .......................................................... 8965 .......................................................... .................................................................... Form 8994 .......................................................... Form 9000 .......................................................... Form 9465 .......................................................... Form 9465 SP .................................................... Form T (Timber) ................................................. Form W–4 ........................................................... FormW—4 P ....................................................... Form W–4 S ....................................................... Form W–4 V ....................................................... Form W–4 (SP) ................................................... Form W–7 ........................................................... Form W–7 A ....................................................... Form W–7 (SP) ................................................... Form W–7 (COA) ................................................ VerDate Sep<11>2014 22:36 Jan 08, 2021 Jkt 253001 PO 00000 Frm 00129 Fmt 4703 Sfmt 4703 E:\FR\FM\11JAN1.SGM 11JAN1 2046 Federal Register / Vol. 86, No. 6 / Monday, January 11, 2021 / Notices [FR Doc. 2021–00316 Filed 1–8–21; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF VETERANS AFFAIRS Rehabilitation Research and Development Service Scientific Merit Review Board, Notice of Meeting jbell on DSKJLSW7X2PROD with NOTICES The Department of Veterans Affairs (VA) gives notice under the Federal Advisory Committee Act, that a meeting of the Rehabilitation Research and Development Service Scientific Merit Review Board will be held Wednesday, March 3, 2021, via WebEx. The meeting will be held between 1:00–1:30 p.m. EST. The meeting will be partially closed to the public from 1:10–1:30 p.m. EST for the discussion, examination and reference to the research applications and scientific review. Discussions will involve reference to staff and consultant critiques of research proposals. Discussions will deal with scientific merit of each proposal and qualifications of personnel conducting the studies, the disclosure of which would constitute a clearly unwarranted invasion of personal privacy. Additionally, premature disclosure of VerDate Sep<11>2014 22:36 Jan 08, 2021 Jkt 253001 research information could significantly obstruct implementation of proposed agency action regarding the research proposals. As provided by Public Law 92–463 subsection 10(d), as amended by Public Law 94–409, closing the committee meeting is in accordance with 5 U.S.C. 552b(c) (6) and (9)(B). The objective of the Board is to provide for the fair and equitable selection of the most meritorious research projects for support by VA research funds and to offer advice for research program officials on program priorities and policies. The ultimate objective of the Board is to ensure that the VA Rehabilitation Research and Development program promotes functional independence and improves the quality of life for impaired and disabled Veterans. Board members advise the Director, Rehabilitation Research and Development Service and the Chief Research and Development Officer on the scientific and technical merit, the mission relevance and the protection of human and animal subjects of Rehabilitation Research and Development proposals. The Board does not consider grants, contracts or other forms of extramural research. PO 00000 Frm 00130 Fmt 4703 Sfmt 9990 Members of the public who wish to attend the open portion of the meeting from 1:00–1:10 p.m. EST may join via WebEx at: https://veteransaffairs. webex.com/veteransaffairs/ j.php?MTID=m040113b8b785ef 365a05d20daf46c147, Meeting Number 199 306 7346; or by phone 1–404–397– 1596 USA Toll Number, Access Code 199 306 7346. Written comments from the public must be sent to Tiffany Asqueri, Designated Federal Officer, Rehabilitation Research and Development Service, Department of Veterans Affairs (14RDR), 810 Vermont Avenue NW, Washington, DC 20420, or to Tiffany.Asqueri@va.gov prior to the meeting. Those who plan to attend the open portion of the meeting must contact Mrs. Asqueri at least 5 days before the meeting. For further information, please call Mrs. Asqueri at 202–443–5757. Dated: January 6, 2021. LaTonya L. Small, Federal Advisory Committee Management Officer. [FR Doc. 2021–00294 Filed 1–8–21; 8:45 am] BILLING CODE P E:\FR\FM\11JAN1.SGM 11JAN1

Agencies

[Federal Register Volume 86, Number 6 (Monday, January 11, 2021)]
[Notices]
[Pages 2041-2046]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2021-00316]


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DEPARTMENT OF THE TREASURY


Agency Information Collection Activities; Submission for OMB 
Review; Comment Request; U.S. Income Tax Return Forms for Individual 
Taxpayers

AGENCY: Departmental Offices, U.S. Department of the Treasury.

ACTION: Notice.

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

SUMMARY: The Department of the Treasury will submit the following 
information collection requests 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 these requests.

DATES: Comments should be received on or before February 10, 2021 to be 
assured of consideration.

ADDRESSES: Written comments and recommendations for the proposed 
information collection should be sent within 30 days of publication of 
this notice to www.reginfo.gov/public/do/PRAMain. Find this particular 
information collection by selecting ``Currently under 30-day Review--
Open for Public Comments'' or by using the search function.

FOR FURTHER INFORMATION CONTACT: Copies of the submissions may be 
obtained from Molly Stasko by emailing [email protected], calling (202) 
622-8922, or viewing the entire information collection request at 
www.reginfo.gov.

SUPPLEMENTARY INFORMATION: Title: U.S. Income Tax Return for Individual 
Taxpayers.
    OMB Control Number: 1545-0074.
    Regulation Project Number: Form 1040 and affiliated return forms.
    Abstract: IRC sections 6011 & 6012 of the Internal Revenue Code 
require individuals to prepare and file income tax returns annually. 
These forms and related schedules are used by individuals to report 
their income subject to tax and compute their correct tax liability. 
This information collection request (ICR), covers the actual reporting 
burden associated with preparing and submitting the prescribed return 
forms, by individuals required to file Form 1040 and any of its 
affiliated forms as explained in the attached table.
    Current Actions: There have been changes in regulatory guidance 
related to various forms approved under this approval package during 
the past year. There have been additions and removals of forms included 
in this approval package. These changes will have an impact on the 
overall burden and cost estimates requested for this approval package, 
however these estimates were not finalized at the time of release of 
the 60-day Federal Register notice on October 30, 2020 (85 FR 68956). 
The estimated burden figures have been updated and summarized below.
    Type of Review: Revision of a currently approved collection.
    Affected Public: Individuals or Households, Farms.
    Estimated Number of Respondents: 164,500,000.
    Estimated Time per Respondent: 12 hours.
    Estimated Total Annual Burden Hours: 1.955 billion.
    Total Estimated Out-of-Pocket Costs: $37.960 billion.
    Estimated Out-of-Pocket Cost per Respondent: $231.
    Total Monetized Burden: $71.943 billion.
    Estimated Total Monetized Burden per Respondent: $437.
    Note: Amounts below are estimates for FY 2021. 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. Totals may 
not add due to rounding.

[[Page 2042]]



                      Table 1--ICB Estimates for the 1040/SR/NR/NR-EZ/X Series of Returns and Supporting Forms and Schedules FY2021
--------------------------------------------------------------------------------------------------------------------------------------------------------
                                                                                                   Program change
                                                                  FY20          Program change       due to new       Program change         FY 21
                                                                              due to adjustment     legislation       due to agency
--------------------------------------------------------------------------------------------------------------------------------------------------------
Number of Taxpayers......................................        159,300,000          5,200,000  .................  .................        164,500,000
Burden in Hours..........................................      1,717,000,000        279,000,000  .................  .................      1,995,000,000
Burden in Dollars........................................     33,267,000,000      4,695,000,000  .................        (1,000,000)     37,960,000,000
Monetized Total Burden...................................     60,997,000,000     10,951,000,000  .................        (4,000,000)     71,943,000,000
--------------------------------------------------------------------------------------------------------------------------------------------------------

    Table 2 below provides information specific to taxpayer burden 
incurred by Form 1040 filers.

                                                              Table 2--All Form 1040 Filers
--------------------------------------------------------------------------------------------------------------------------------------------------------
          Primary form filed or type of taxpayer                                       Time burden                                    Money burden
--------------------------------------------------------------------------------------------------------------------------------------------------------
                                                                             Average time burden (hours) ***
                                                          ---------------------------------------------------------------------                 Total
                                               Percentage                                                 Form                    Average     monetized
                                               of returns                                    Tax       completion                   cost        burden
                                                            Total time   Recordkeeping     planning       and       All other    (dollars)    (dollars)
                                                                                                       submission
--------------------------------------------------------------------------------------------------------------------------------------------------------
All Taxpayers...............................          100           12                5            2            4            1         $230         $440
Type of Taxpayer:
    Nonbusiness **..........................           70            8                3            1            3            1          140          270
Business **.................................           30           21               11            3            5            2          440          840
--------------------------------------------------------------------------------------------------------------------------------------------------------
Note: This table does not include 1040NR, 1040NR-EZ, and 1040X filers.
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.
*** Times are rounded to nearest hour.


    Authority: 44 U.S.C. 3501 et seq.

    Dated: January 6, 2021.
Molly Stasko,
Treasury PRA Clearance Officer.

                               Appendix A
------------------------------------------------------------------------
           Form No.                            Form name
------------------------------------------------------------------------
Form 1040....................  U.S. Individual Tax Return.
Form 1040 Schedule 1.........  Form 1040 Schedule 1 Additional Income
                                and Adjustments to Income.
Form 1040 Schedule 1 (SP)....  Additional Income and Adjustments to
                                Income in Spanish.
Form 1040 Schedule 2.........  Form 1040 Schedule 2 Tax.
Form 1040 Schedule 2 (SP)....  Additional Taxes in Spanish.
Form 1040 Schedule 3.........  Form 1040 Schedule 3 Nonrefundable
                                Credits.
Form 1040 Schedule 3 (SP)....  Additional Credits and Payments in
                                Spanish.
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 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.
Form 1040-PR.................  Planilla Para La Declaracion De La
                                Contribucion Federal Sobre El Trabajo
                                Por Cuenta Propia--Puerto Rico.
Form 1040-SR.................  U.S. Income Tax Return for Seniors.
Form 1040-SS.................  U.S. Self-Employment Tax Return
                                (Including the Additional Child Tax
                                Credit for Bona Fide Residents of Puerto
                                Rico).
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 EIC (SP) (F. 1040)..  Earned Income Credit (Spanish version).
Schedule F (Form 1040).......  Profit or Loss from Farming.
Schedule H (Form 1040) and     Household Employment Taxes.
 Sch H(PR).

[[Page 2043]]

 
Schedule J (Form 1040).......  Income Averaging for Farmers and
                                Fishermen.
Schedule LEP.................  Request for Alternative Language Products
                                by Taxpayers with Limited English
                                Proficiency (LEP).
Schedule LEP (SP)............  Schedule LEP Limited English Proficiency
                                (SP).
Schedule R (Form 1040).......  Credit for the Elderly or the Disabled.
Schedule SE (Form 1040)......  Self-Employment Tax.
Form 1040 V..................  Payment Voucher.
Form 1040 ES/OCR.............  Estimated Tax for Individuals (Optical
                                Character Recognition with Form 1040V).
Form 1040 ES.................  Estimate Tax for Individuals.
Form 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.
Form 461.....................  Limitation on Business Losses.
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 965-A...................  Individual Report of Net 965 Tax
                                Liability.
Form 965-C...................  Transfer Agreement Under 965(h)(3).
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 1098-F..................  Fines, Penalties and Other Amounts.
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 2441....................  Child and Dependent Care Expenses.
Form 2555....................  Foreign Earned Income.
Form 2555 EZ.................  Foreign Earned Income Exclusion.
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 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....................  Causalities 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 File 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.

[[Page 2044]]

 
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 5884....................  Work Opportunity Cost.
Form 5884-A..................  Credits for Affected Disaster Area
                                Employees.
Form 6198....................  At-Risk Limitations.
Form 6251....................  Alternative Minimum Tax-Individuals.
Form 6252....................  Installment Sale Income.
Form 6478....................  Biofuel Producer Credit.
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.
Schedule LEP.................  Request for Alternative Language Products
                                by Taxpayers with Limited English
                                Proficiency (LEP).
Schedule LEP (SP)............  Schedule LEP Limited English Proficiency
                                (SP).
Schedule 1 (SP) (F. 1040)....  Additional Income and Adjustments to
                                Income in Spanish.
Schedule 2 (SP) (F. 1040)....  Additional Taxes in Spanish.
Schedule 3 (SP) (F. 1040)....  Additional Credits and Payments in
                                Spanish.
Schedule EIC (SP) (F. 1040)..  Earned Income Credit (Spanish version).
8915-D.......................  Qualified 2019 Disaster Retirement Plan
                                Distributions and Repayments.
Form 8453(SP)................  U.S. Individual Income Tax Declaration
                                for an IRS e-file Return (Spanish
                                version).
Form 8582....................  Passive Activity Loss Limitation.
Form 8582-CR.................  Passive Activity Credit Limitations.
Form 8586....................  Low-Income Housing Credit.
Form 8594....................  Asset Acquisition Statement Under Section
                                1060.
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..................  Return by a Shareholder Making Certain
                                Late Elections to End Treatment as a
                                Passive Foreign Investment Company.
Form 8689....................  Allocation of Individual Income Tax to
                                the Virgin Islands.
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.
Schedule 8812 (Form 1040)....  Additional Child Tax Credit.
Schedule 8812(SP) (Form 1040)  Additional Tax Credit (Spanish version).
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 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 8833....................  Treaty-Based Return Position Disclosure
                                Under Section 6114 or 7701(b).
Form 8834....................  Qualified Electric Vehicle Credit.
Form 8835....................  Renewable Electricity, Refined Coal, and
                                Indian Coal Production Credit.
Form and Instruction.........  Form 8838.
Form.........................  Form 8839.
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 MSA's and Long-Term Care Insurance
                                Contracts.

[[Page 2045]]

 
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 8862(SP)................  Information to Claim Earned Income Credit
                                After Disallowance (Spanish Version).
Form 8863....................  Education Credits.
Form 8864....................  Biodiesel and Renewable Diesel Fuels
                                Credit.
Form 8865....................  Return of U.S. Persons with Respect to
                                Certain Foreign Partnerships.
Schedule K-1 (Form 8865).....  Partner's Share of Income Deductions,
                                Credits, etc.
Schedule O (Form 8865).......  Transfer of Property to a Foreign
                                Partnership.
Schedule P (Form 8865).......  Acquisitions, Dispositions, and Changes
                                of Interests in a Foreign Partnership.
Form 8866....................  Interest Corporation Under the Look-Back
                                Method for Property Depreciated Under
                                the Income Forecast Method.
Form 8873....................  Extraterritorial Income Exclusion.
Form 8874....................  New Markets Credit.
Form 8878....................  IRS e-file Signature Authorization for
                                Form 4686 or Form 2350.
Form 8878 SP.................  Autorizacion de firma para presentar por
                                medio del IRS e-file para el Formulario
                                4868 (SP) o el Formulario 2350 (SP).
Form 8879....................  IRS e-file Signature Authorization.
Form 8879 SP.................  Autorizacion de firm para presentar la
                                Declaracion por medio del IRS e-file.
Form 8880....................  Credit for Qualified Retirement Savings
                                Contributions.
Form 8881....................  Credit for Small Employer Pensions Plan
                                Startup Costs.
Form 8882....................  Credit for Employer-Provided Childcare
                                Facilities and Services.
Form 8885....................  Health Coverage Tax Credit.
Form 8886....................  Reportable Transaction Disclosure
                                Statement.
Form 8888....................  Direct Deposit of Refund to More than One
                                Account.
Form 8889....................  Health Savings Accounts (HSAs).
Form 8891....................  Beneficiaries of Certain Canadian
                                Registered Retirement Plans.
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 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 8915-A..................  Qualified 2016 Disaster Retirement Plan
                                Distributions and Repayments.
Form 8915-B..................  Qualified 2017 Disaster Retirement Plan
                                Distributions and Repayments.
Form 8915-C..................  Qualified 2018 Disaster Retirement Plan
                                Distributions and Repayments.
Form 8915-D..................  Qualified 2019 Disaster Retirement Plan
                                Distributions and Repayments.
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 8941....................  Credit for Small Employer Health
                                Insurance Premiums.
Form 8949....................  Sales and other Dispositions of Capital
                                Assets.
Form 8958....................  Allocation of Tax Amounts Between Certain
                                Individuals in Community Property
                                States.
Form 8962....................  Premium Tax Credit.
Form 8965....................  Health Coverage Exemptions.
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 9000....................  Alternative Media Preference.
Form 9465....................  Installment Agreement Request.
Form 9465 SP.................  Solicitud para un Plan de Pagos a Plazos.
Form T (Timber)..............  Forest Activities Schedules.
Form W-4.....................  Employee's Withholding Allowance
                                Certificate.
FormW--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
                                Identification 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 W-7 (COA)...............  Certificate of Accuracy for IRS
                                Individual Taxpayer Identification
                                Number.
------------------------------------------------------------------------


[[Page 2046]]

[FR Doc. 2021-00316 Filed 1-8-21; 8:45 am]
BILLING CODE 4830-01-P


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