Proposed Collection; Comment Request for Forms 1065, 1066, 1120, 1120-C, 1120-F, 1120-H, 1120-ND, 1120-S,1120-SF,1120-FSC,1120-L,1120-PC,1120-REIT,1120-RIC,1120-POL, and Related Attachments, 51955-51964 [2021-20123]
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<![CDATA[
Federal Register / Vol. 86, No. 178 / Friday, September 17, 2021 / Notices
Issued in Washington, DC, on September
13, 2021
Erik W. Amend,
Manager, Executive Office, AUS–10, Federal
Aviation Administration.
[FR Doc. 2021–20058 Filed 9–16–21; 8:45 am]
BILLING CODE 4910–13–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 8881
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
The Internal Revenue Service,
as part of its continuing effort to reduce
paperwork and respondent burden,
invites the general public and other
Federal agencies to take this
opportunity to comment on proposed
and/or continuing information
collections, as required by the
Paperwork Reduction Act of 1995. The
IRS is soliciting comments concerning
Form 8881, Credit for Small Employer
Pension Plan Startup Costs.
DATES: Written comments should be
received on or before November 16,
2021 to be assured of consideration.
ADDRESSES: Direct all written comments
to Kinna Brewington, Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the form and instructions
should be directed to LaNita Van Dyke,
(202) 317–6009, at Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224, or
through the internet, at
Lanita.VanDyke@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Credit for Small Employer
Pension Plan Startup Costs.
OMB Number: 1545–1810.
Form Number: 8881.
Abstract: Qualified small employers
use Form 8881 to claim a credit for start
up costs related to eligible retirement
plans. Form 8881 implements section
45E, which provides a credit based on
costs incurred by an employer in
establishing or administering an eligible
employer plan or for the retirementrelated education of employees with
respect to the plan. The credit is 50%
of the qualified costs for the tax year, up
to a maximum credit of $500 for the first
tax year and each of the two subsequent
tax years.
SUMMARY:
VerDate Sep<11>2014
16:19 Sep 16, 2021
Jkt 253001
Current Actions: There are no changes
being made to the form at this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
66,667.
Estimated Time per Respondent: 3
hours, 32 minutes.
Estimated Total Annual Burden
Hours: 235,335.
The following paragraph applies to all
of the collections of information covered
by this notice:
An agency may not conduct or
sponsor, and a person is not required to
respond to, a collection of information
unless the collection of information
displays a valid OMB control number.
Books or records relating to a collection
of information must be retained as long
as their contents may become material
in the administration of any internal
revenue law. Generally, tax returns and
tax return information are confidential,
as required by 26 U.S.C. 6103.
Request for Comments: Comments
submitted in response to this notice will
be summarized and/or included in the
request for OMB approval. All
comments will become a matter of
public record. Comments are invited on:
(a) Whether the collection of
information is necessary for the proper
performance of the functions of the
agency, including whether the
information shall have practical utility;
(b) the accuracy of the agency’s estimate
of the burden of the collection of
information; (c) ways to enhance the
quality, utility, and clarity of the
information to be collected; (d) ways to
minimize the burden of the collection of
information on respondents, including
through the use of automated collection
techniques or other forms of information
technology; and (e) estimates of capital
or start-up costs and costs of operation,
maintenance, and purchase of services
to provide information.
Approved: August 26, 2021.
Chakinna B. Clemons,
Supervisory Tax Analyst.
[FR Doc. 2021–20070 Filed 9–16–21; 8:45 am]
BILLING CODE 4830–01–P
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51955
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Forms 1065, 1066, 1120,
1120–C, 1120–F, 1120–H, 1120–ND,
1120–S,1120–SF,1120–FSC,1120–
L,1120–PC,1120–REIT,1120–RIC,1120–
POL, and Related Attachments
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
The Internal Revenue Service,
as part of its continuing effort to reduce
paperwork and respondent burden,
invites the general public and other
Federal agencies to take this
opportunity to comment on proposed
and/or continuing information
collections, as required by the
Paperwork Reduction Act of 1995
(PRA). The IRS is soliciting comments
on forms used by business entity
taxpayers: Forms 1065, 1066, 1120,
1120–C, 1120–F, 1120–H, 1120–ND,
1120–S, 1120–SF, 1120–FSC, 1120–L,
1120–PC, 1120–REIT, 1120–RIC, 1120–
POL; and related attachments to these
forms (see the Appendix to this notice).
DATES: Written comments should be
received on or before November 16,
2021 to be assured of consideration.
ADDRESSES: Direct all written comments
to Paul Adams, Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the form and instructions
should be directed to Sara Covington, at
(737)-800–6149, Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224, or
through the internet, at
Sara.L.Covington@irs.gov.
SUPPLEMENTARY INFORMATION: Today,
over 90 percent of all business entity tax
returns are prepared using software by
the taxpayer or with preparer assistance.
These are forms used by business
taxpayers. These include Forms 1065,
1066, 1120, 1120–C, 1120–F, 1120–H,
1120–ND, 1120–S, 1120–SF, 1120–FSC,
1120–L, 1120–PC, 1120–REIT, 1120–RIC,
1120–POL, and related schedules, that
business entity taxpayers attach to their
tax returns (see Appendix A for this
notice). In addition, there are numerous
OMB numbers that report burden
already included in this OMB number.
In order to eliminate this duplicative
burden reporting, 163 OMB numbers are
being obsoleted. See Appendix B for
information on the obsoleted OMB
numbers and the burden that was
SUMMARY:
E:\FR\FM\17SEN1.SGM
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Federal Register / Vol. 86, No. 178 / Friday, September 17, 2021 / Notices
previously reported under those
numbers.
Tax Compliance Burden
Tax compliance burden is defined as
the time and money taxpayers spend to
comply with their tax filing
responsibilities. Time-related activities
include recordkeeping, tax planning,
gathering tax materials, learning about
the law and what you need to do, and
completing and submitting the return.
Out-of-pocket costs include expenses
such as purchasing tax software, paying
a third-party preparer, and printing and
postage. Tax compliance burden does
not include a taxpayer’s tax liability,
economic inefficiencies caused by suboptimal choices related to tax
deductions or credits, or psychological
costs.
Proposed PRA Submission to OMB
Title: U.S. Business Income Tax
Return.
OMB Number: 1545–0123.
Type of Review: Revision of currently
approved collections.
Affected Public: Corporations and
Pass-Through Entities.
Estimated Number of Respondents:
12,200,000.
Total Estimated Time: 1,121,779,661
hours.
Estimated Time per Respondent: 92
hours (91.95).
Total Estimated Out-of-Pocket Costs:
$45,779,983,051.
Estimated Out-of-Pocket Cost per
Respondent: $10,685.
Total Monetized Burden:
130,361,000,000.
Estimated Total Monetized Burden
per Respondent: $10,685.
Note: Amounts below are for
estimates for FY 2022. 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.
Form Numbers: Forms 1065, 1066,
1120, 1120–C, 1120–F, 1120–H, 1120–
ND, 1120–S, 1120–SF, 1120–FSC, 1120–
L, 1120–PC, 1120–REIT, 1120–RIC,
1120–POL and all attachments to these
forms (see the Appendix to this notice).
Abstract: These forms are used by
businesses to report their income tax
liability.
Current Actions: There have been
changes in regulatory guidance related
to various forms approved under this
approval package during the past year.
There has been additions and removals
of forms included in this approval
package. It is anticipated that 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 this
notice. These estimated figures are
expected to be available by the release
of the 30-comment notice from
Treasury. This approval package is
being submitted for renewal purposes
only.
FISCAL YEAR 2021 ICB ESTIMATES FOR FORM 1120 AND 1065 SERIES OF RETURNS AND FORMS AND SCHEDULES
FY 22
Number of Taxpayers ................................................................................................
Burden in Hours .........................................................................................................
Burden in Dollars .......................................................................................................
Monetized Total Burden ............................................................................................
Tables 1, 2, and 3 below show the
burden model estimates for each of the
three classifications of business
taxpayers: Partnerships (Table 1),
corporations (Table 2) and S
corporations (Table 3). As the tables
FY 21
12,200,000
1,121,800,000
45,780,000,000
130,361,000,000
show, the average filing compliance is
different for the three forms of business.
Showing a combined average burden for
all businesses would understate the
burden for corporations and overstate
the burden for the two pass-through
400,000
36,800,000,
1,501,000,000
34,558,000,000
11,800,000
1,085,000,000
44,279,000,000
95,803.000,000
entities (partnerships and corporations).
In addition, the burden for small and
large businesses is shown separately for
each type of business entity in order to
clearly convey the substantially higher
burden faced by the largest businesses.
TABLE 1—TAXPAYER BURDEN FOR ENTITIES TAXED AS PARTNERSHIPS
[Forms 1065, 1066, and all attachments]
Number of
returns
(millions)
Primary form filed or type of taxpayer
All Partnerships ................................................................................................
Small ................................................................................................................
Other * ..............................................................................................................
Average time
per taxpayer
(hours)
4.5
4.2
0.3
290
270
610
Average cost
per taxpayer
Average
monetized
burden
$5,900
4,400
29,000
$17,800
13,200
89,300
* ‘‘Other’’ is defined as one having end-of-year assets greater than $10 million. A large business is defined the same way for partnerships, taxable corporations, and pass-through corporations. A small business is any business that does not meet the definition of a large business.
TABLE 2—TAXPAYER BURDEN FOR ENTITIES TAXED AS TAXABLE CORPORATIONS
[Forms 1120, 1120–C, 1120–F, 1120–H, 1120–ND, 1120–SF, 1120–FSC, 1120–L, 1120–PC, 1120–POL, and all attachments]
Number of
returns
(millions)
Primary form filed or type of taxpayer
All Taxable Corporations .................................................................................
Small ................................................................................................................
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Average time
per taxpayer
(hours)
2.3
2.2
E:\FR\FM\17SEN1.SGM
335
280
17SEN1
Average cost
per taxpayer
$7,700
4,000
Average
monetized
burden
$23,500
13,500
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Federal Register / Vol. 86, No. 178 / Friday, September 17, 2021 / Notices
TABLE 2—TAXPAYER BURDEN FOR ENTITIES TAXED AS TAXABLE CORPORATIONS—Continued
[Forms 1120, 1120–C, 1120–F, 1120–H, 1120–ND, 1120–SF, 1120–FSC, 1120–L, 1120–PC, 1120–POL, and all attachments]
Number of
returns
(millions)
Primary form filed or type of taxpayer
Large * ..............................................................................................................
Average time
per taxpayer
(hours)
0.1
1,255
Average cost
per taxpayer
Average
monetized
burden
70,200
194,800
* A ‘‘large’’ business is defined as one having end-of-year assets greater than $10 million. A ‘‘large’’ business is defined the same way for partnerships, taxable corporations, and pass-through corporations. A small business is any business that does not meet the definition of a large
business.
TABLE 3—TAXPAYER BURDEN FOR ENTITIES TAXED AS PASS-THROUGH CORPORATIONS
[Forms 1120–REIT, 1120–RIC, 1120–S, and all attachments]
Number of
returns
(millions)
Primary form filed or type of taxpayer
All Pass-Through Corporations .......................................................................
Small ................................................................................................................
Large * ..............................................................................................................
Average time
per taxpayer
(hours)
5.4
5.3
0.1
245
240
610
Average cost
per taxpayer
Average
monetized
burden
$3,500
3,100
30,900
$11,300
10,200
91,500
* A ‘‘large’’ business is defined as one having end-of-year assets greater than $10 million. A ‘‘large’’ business is defined the same way for partnerships, taxable corporations, and pass-through corporations. A small business is any business that does not meet the definition of a large
business.
An agency may not conduct or
sponsor, and a person is not required to
respond to, a collection of information
unless the collection of information
displays a valid OMB Control Number.
Books or records relating to a
collection of information must be
retained as long as their contents may
become material in the administration
of any internal revenue law. Generally,
tax returns and tax return information
are confidential, as required by 26
U.S.C. 6103.
Request for Comments
Comments submitted in response to
this notice will be summarized and/or
included in the request for OMB
approval. All comments will become a
matter of public record. Comments are
invited on: (a) Whether the collection of
information is necessary for the proper
performance of the functions of the
agency, including whether the
information will have practical utility;
(b) the accuracy of the agency’s estimate
of the burden of the collection of
information; (c) ways to enhance the
Product
1042 .......................................
1042 (SCH Q) .......................
1042–S ..................................
1042–T ..................................
1065 .......................................
1065 (SCH B–1) ....................
1065 (SCH B–2) ....................
1065 (SCH C) ........................
1065 (SCH D) ........................
1065 (SCH K–1) ....................
1065 (SCH K–2) ....................
1065 (SCH K–3) ....................
1065 (SCH M–3) ...................
1065X ....................................
1066 .......................................
1066 (SCH Q) .......................
1118 .......................................
1118 (SCH I) .........................
1118 (SCH J) ........................
Form
Form
Form
Form
Form
Form
Form
1118
1120
1120
1120
1120
1120
1120
(SCH K) ........................
.......................................
(SCH B) ........................
(SCH D) ........................
(SCH G) .......................
(SCH H) ........................
(SCH M–3) ...................
16:19 Sep 16, 2021
Approved: September 14, 2021.
Sara L Covington,
IRS Tax Analyst.
Appendix A
Title
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
VerDate Sep<11>2014
quality, utility, and clarity of the
information to be collected; (d) ways to
minimize the burden of the collection of
information on respondents, including
through the use of automated collection
techniques or other forms of information
technology; and (e) estimates of capital
or start-up costs and costs of operation,
maintenance, and purchase of services
to provide information.
Annual Withholding Tax Return for U.S. Source Income of Foreign Persons.
Schedule Q (Form 1042).
Foreign Person’s U.S. Source Income Subject to Withholding.
Annual Summary and Transmittal of Forms 1042–S.
U.S. Return of Partnership Income.
Information for Partners Owning 50% or More of the Partnership.
Election Out of the Centralized Partnership Audit Regime.
Additional Information for Schedule M–3 Filers.
Capital Gains and Losses.
Partner’s Share of Income, Deductions, Credits, etc.
Partner’s Distributive Share Items-International.
Partner’s Share of Income, Deductions, Credits, etc—International.
Net Income (Loss) Reconciliation for Certain Partnerships.
Amended Return or Administrative Adjustment Request (AAR).
U.S. Real Estate Mortgage Investment Conduit (REMIC) Income Tax Return.
Quarterly Notice to Residual Interest Holder of REMIC Taxable Income or Net Loss Allocation.
Foreign Tax Credit—Corporations.
Reduction of Foreign Oil and Gas Taxes.
Adjustments to Separate Limitation Income (Loss) Categories for Determining Numerators of Limitation
Fractions, Year-End Recharacterization Balances, and Overall Foreign and Domestic Loss Account Balances.
Foreign Tax Carryover Reconciliation Schedule.
U.S. Corporation Income Tax Return.
Additional Information for Schedule M–3 Filers.
Capital Gains and Losses.
Information on Certain Persons Owning the Corporation’s Voting Stock.
Section 280H Limitations for a Personal Service Corporation (PSC).
Net Income (Loss) Reconciliation for Corporations With Total Assets of $10 Million of More.
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Product
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Title
1120 (SCH N) ........................
1120 (SCH O) .......................
1120 (SCH PH) .....................
1120 (SCH UTP) ...................
1120–C ..................................
1120–F ..................................
1120–F (SCH H) ...................
1120–F (SCH I) .....................
1120–F (SCH M1 & M2) .......
1120–F (SCH M–3) ...............
1120–F (SCH P) ....................
1120–F (SCH Q) ...................
1120–F (SCH S) ....................
1120–F (SCH V) ....................
1120–FSC .............................
1120–FSC (SCH P) ...............
1120–H ..................................
1120–IC–DISC ......................
1120–IC–DISC (SCH K) ........
1120–IC–DISC (SCH P) ........
1120–IC–DISC (SCH Q) .......
1120–L ...................................
1120–L (SCH M–3) ...............
Form 1120–ND * .............................
Form 1120–PC ................................
Form 1120–PC (SCH M–3) ............
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
1120–POL .............................
1120–REIT ............................
1120–RIC ..............................
1120–S ..................................
1120–S (SCH B–1) ...............
1120–S (SCH D) ...................
1120–S (SCH K–1) ...............
1120–S (SCH K–2) ...............
1120–S (SCH M–3) ...............
1120–SF ................................
1120–W .................................
1120–X ..................................
1122 .......................................
1125–A ..................................
1125–E ..................................
1127 .......................................
1128 .......................................
1138 .......................................
1139 .......................................
2220 .......................................
2438 .......................................
2439 .......................................
2553 .......................................
2848 .......................................
3115 .......................................
3468 .......................................
3520 .......................................
3520–A ..................................
3800 .......................................
4136 .......................................
4255 .......................................
4466 .......................................
4562 .......................................
4684 .......................................
4797 .......................................
4810 .......................................
4876–A ..................................
5452 .......................................
5471 .......................................
5471 (SCH E) ........................
5471 (SCH H) ........................
5471 (SCH I–1) .....................
5471 (SCH J) ........................
5471 (SCH M) .......................
5471 (SCH O) .......................
5471 (SCH P) ........................
VerDate Sep<11>2014
16:19 Sep 16, 2021
Foreign Operations of U.S. Corporations.
Consent Plan and Apportionment Schedule for a Controlled Group.
U.S. Personal Holding Company (PHC) Tax.
Uncertain Tax Position Statement.
U.S. Income Tax Return for Cooperative Associations.
U.S. Income Tax Return of a Foreign Corporation.
Deductions Allocated to Effectively Connected Income Under Regulations Section 1.861–8.
Interest Expense Allocation Under Regulations Section 1.882–5.
Reconciliation of Income (Loss) and Analysis of Unappropriated Retained Earnings per Books.
Net Income (Loss) Reconciliation for Foreign Corporations With Reportable Assets of $10 Million or More.
List of Foreign Partner Interests in Partnerships.
Tax Liability of Qualified Derivatives Dealer (QDD).
Exclusion of Income From the International Operation of Ships or Aircraft Under Section 883.
List of Vessels or Aircraft, Operators, and Owners.
U.S. Income Tax Return of a Foreign Sales Corporation.
Transfer Price or Commission.
U.S. Income Tax Return for Homeowners Associations.
Interest Charge Domestic International Sales Corporation Return.
Shareholder’s Statement of IC–DISC Distributions.
Intercompany Transfer Price or Commission.
Borrower’s Certificate of Compliance With the Rules for Producer’s Loans.
U.S. Life Insurance Company Income Tax Return.
Net Income (Loss) Reconciliation for U.S. Life Insurance Companies With Total Assets of $10 Million or
More.
Return for Nuclear Decommissioning Funds and Certain Related Persons.
U.S. Property and Casualty Insurance Company Income Tax Return.
Net Income (Loss) Reconciliation for U.S. Property and Casualty Insurance Companies With Total Assets
of $10 Million or More.
U.S. Income Tax Return for Certain Political Organizations.
U.S. Income Tax Return for Real Estate Investment Trusts.
U.S. Income Tax Return for Regulated Investment Companies.
U.S. Income Tax Return for an S Corporation.
Information on Certain Shareholders of an S Corporation.
Capital Gains and Losses and Built-In Gains.
Shareholder’s Share of Income, Deductions, Credits, etc.
Shareholder’s Pro Rata Share Items—International.
Net Income (Loss) Reconciliation for S Corporations With Total Assets of $10 Million or More.
U.S. Income Tax Return for Settlement Funds (Under Section 468B).
Estimated Tax for Corporations.
Amended U.S. Corporation Income Tax Return.
Authorization and Consent of Subsidiary Corporation to be Included in a Consolidated Income Tax Return.
Cost of Goods Sold.
Compensation of Officers.
Application for Extension of Time for Payment of Tax Due to Undue Hardship.
Application to Adopt, Change, or Retain a Tax Year.
Extension of Time For Payment of Taxes By a Corporation Expecting a Net Operating Loss Carryback.
Corporation Application for Tentative Refund.
Underpayment of Estimated Tax By Corporations.
Undistributed Capital Gains Tax Return.
Notice to Shareholder of Undistributed Long-Term Capital Gains.
Election by a Small Business Corporation.
Power of Attorney and Declaration of Representative.
Application for Change in Accounting Method.
Investment Credit.
Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts.
Annual Return of Foreign Trust With a U.S. Owner.
General Business Credit.
Credit for Federal Tax Paid on Fuels.
Recapture of Investment Credit.
Corporation Application for Quick Refund of Overpayment of Estimated Tax.
Depreciation and Amortization (Including Information on Listed Property).
Casualties and Thefts.
Sales of Business Property.
Request for Prompt Assessment Under Internal Revenue Code Section 6501(d).
Election to Be Treated as an Interest Charge DISC.
Corporate Report of Nondividend Distributions.
Information Return of U.S. Persons With Respect To Certain Foreign Corporations.
Income, War Profits, and Excess Profits Taxes Paid or Accrued.
Current Earnings and Profits.
Information for Global Intangible Low-Taxed Income.
Accumulated Earnings and Profits (E&P) of Controlled Foreign Corporation.
Transactions Between Controlled Foreign Corporation and Shareholders or Other Related Persons.
Organization or Reorganization of Foreign Corporation, and Acquisitions and Dispositions of its Stock.
Previously Taxed Earnings and Profits of U.S. Shareholder of Certain Foreign Corporations.
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51959
Product
Title
Form 5471 (SCH Q) .......................
Form 5471 (SCH R) ........................
Form 5472 .......................................
CFC Income by CFC Income Groups.
Distributions From a Foreign Corporation.
Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S.
Trade or Business.
Notice Concerning Fiduciary Relationship.
Notice Concerning Fiduciary Relationship of Financial Institution.
International Boycott Report.
International Boycott Factor (Section 999(c)(1)).
Specifically, Attributable Taxes and Income (Section 999(c)(2)).
Tax Effect of the International Boycott Provisions.
American Samoa Economic Development Credit.
Allocation of Income and Expenses Under Section 936(h)(5).
Work Opportunity Credit.
Credits for Affected Midwestern Disaster Area Employers (for Employers Affected by Hurricane Harvey,
Irma, or Maria or Certain California Wildfires).
At-Risk Limitations.
Biofuel Producer Credit.
Environmental Taxes.
Credit for Increasing Research Activities.
Gains and Losses From Section 1256 Contracts and Straddles.
Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other
Returns.
Elections Under Section 338 for Corporations Making Qualified Stock Purchases.
Direct Deposit Corporate Tax Refund.
Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR).
Disclosure Statement.
Regulation Disclosure Statement.
U.S. Withholding Tax Return for Dispositions by Foreign Persons of U.S. Real Property Interests.
Statement of Withholding on Dispositions by Foreign Persons of U.S. Real Property Interests.
Application for Withholding Certificate for Dispositions by Foreign Persons of U.S. Real Property Interests.
Report of Cash Payments Over $10,000 Received In a Trade or Business.
Electronic Deposit of Tax Refund of $1 Million or More.
Report of a Sale or Exchange of Certain Partnership Interests.
Lender’s Information Return for Mortgage Credit Certificates (MCCs).
Interest Charge on DISC-Related Deferred Tax Liability.
U.S. Corporation Income Tax Declaration for an IRS e-file Return.
Foreign Corporation Income Tax Declaration for an IRS e-file Return.
U.S. Partnership Declaration for an IRS e-file Return.
U.S. S Corporation Income Tax Declaration for an IRS e-file Return.
Affiliations Schedule.
Low-Income Housing Credit.
Asset Acquisition Statement Under Section 1060.
Low-Income Housing Credit Allocation and Certification.
Annual Statement for Low-Income Housing Credit.
Recapture of Low-Income Housing Credit.
Information Return By Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund.
Return by a Shareholder Making Certain Late Elections to End Treatment as a Passive Foreign Investment
Company.
Reporting Agent Authorization.
Interest Computation Under the Look-Back Method for Completed Long-Term Contracts.
Annual Certification of a Residential Rental Project.
Election To Have a Tax Year Other Than a Required Tax Year.
Required Payment or Refund Under Section 7519.
Annual Return for Partnership Withholding Tax (Section 1446).
Penalty for Underpayment of Estimated Section 1446 Tax for Partnerships.
Certificate of Partner-Level Items to Reduce Section 1446 Withholding.
Installment Payments of Section 1446 Tax for Partnerships.
Foreign Partner’s Information Statement of Section 1446 Withholding tax.
Information Return for Acquisition of Control or Substantial Change in Capital Structure.
Corporate Passive Activity Loss and Credit Limitations.
Partnership Withholding Tax Payment Voucher (Section 1446).
Special Loss Discount Account and Special Estimated Tax Payments for Insurance Companies.
Dollar Election Under Section 985.
Orphan Drug Credit.
Change of Address—Business
Like-Kind Exchanges.
Rental Real Estate Income and Expenses of a Partnership or an S Corporation.
Disabled Access Credit.
Credit for Prior Year Minimum Tax—Corporations.
Enhanced Oil Recovery Credit.
Entity Classification Election.
Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b).
Qualified Electric Vehicle Credit.
Renewable Electricity, Refined Coal, and Indian Coal Production Credit.
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
56 * .........................................
56–F * ....................................
5713 * .....................................
5713 (SCH A) * ......................
5713 (SCH B) * ......................
5713 (SCH C) * ......................
5735 * .....................................
5735 Schedule P * .................
5884 * .....................................
5884–A * ................................
Form
Form
Form
Form
Form
Form
6198 *
6478 *
6627 *
6765 *
6781 *
7004 *
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
8023 .......................................
8050 .......................................
8082 * .....................................
8275 * .....................................
8275–R * ................................
8288 * .....................................
8288–A * ................................
8288–B * ................................
8300 * .....................................
8302 * .....................................
8308 .......................................
8329 * .....................................
8404 .......................................
8453–C ..................................
8453–I ....................................
8453–PE ................................
8453–S ..................................
851 .........................................
8586 * .....................................
8594 * .....................................
8609 * .....................................
8609–A * ................................
8611 * .....................................
8621 * .....................................
8621–A * ................................
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
8655 * .....................................
8697 * .....................................
8703 * .....................................
8716 .......................................
8752 .......................................
8804 .......................................
8804 (SCH A) ........................
8804–C ..................................
8804–W .................................
8805 .......................................
8806 .......................................
8810 .......................................
8813 * .....................................
8816 .......................................
8819 .......................................
8820 * .....................................
8822–B ..................................
8824 * .....................................
8825 .......................................
8826 * .....................................
8827 .......................................
8830 * .....................................
8832 * .....................................
8833 * .....................................
8834 * .....................................
8835 * .....................................
VerDate Sep<11>2014
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.....................................
.....................................
.....................................
.....................................
.....................................
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Product
Form
Form
Form
Form
Form
Form
Form
Title
8838 * .....................................
8838–P * ................................
8842 .......................................
8844 * .....................................
8845 .......................................
8846 .......................................
8848 * .....................................
Form 8858 * .....................................
Form 8858 (SCH M) * .....................
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
8864 * .....................................
8865 .......................................
8865 (SCH G) .......................
8865 (SCH H) ........................
8865 (SCH K–1) ....................
8865 (SCH K–2) ....................
8865 (SCH K–3) ....................
8865 (SCH O) .......................
8865 (SCH P) ........................
8866 .......................................
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
8869 .......................................
8873 * .....................................
8874 * .....................................
8875 .......................................
8878–A * ................................
8879–C ..................................
8879–I ....................................
8879–PE ................................
8879–S ..................................
8881 * .....................................
8882 * .....................................
8883 .......................................
8886 * .....................................
8896 * .....................................
8900 * .....................................
8902 .......................................
8903 * .....................................
8906 * .....................................
8908 * .....................................
8910 * .....................................
8911 .......................................
8912 * .....................................
8916 .......................................
8916–A ..................................
8918 * .....................................
8923 .......................................
8925 * .....................................
8927 .......................................
8932 .......................................
8933 .......................................
8936 * .....................................
8937 .......................................
8938 * .....................................
8941 * .....................................
8947 .......................................
8966 * .....................................
8966–C .................................
8979 .......................................
8990 .......................................
8991 .......................................
8992 .......................................
8992–Sch–B ..........................
Form 8993 .......................................
Form
Form
Form
Form
Form
Form
8994 * .....................................
8995 * .....................................
8995–A * ................................
8995–A (SCH A) * .................
8995–A (SCH B) * .................
8995–A (SCH C) * .................
VerDate Sep<11>2014
16:19 Sep 16, 2021
Consent to Extend the Time To Assess Tax Under Section 367—Gain Recognition Agreement.
Consent To Extend the Time To Assess Tax Pursuant to the Gain Deferral Method (Section 721(c)).
Election to Use Different Annualization Periods for Corporate Estimated Tax.
Empowerment Zone Employment Credit.
Indian Employment Credit.
Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips.
Consent to Extend the Time to Assess the Branch Profits Tax Under Regulations Sections 1.884–2(a) and
(c).
Information Return of U.S. Persons With Respect to Foreign Disregarded Entities (FDEs) and Foreign
Branches (FBs).
Transactions Between Foreign Disregarded Entity (FDE) or Foreign Branch (FB) and the Filer or Other Related Entities.
Biodiesel and Renewable Diesel Fuels Credit.
Return of U.S. Persons With Respect to Certain Foreign Partnerships.
Statement of Application for the Gain Deferral Method Under Section 721(c).
Acceleration Events and Exceptions Reporting Relating to Gain Deferral Method Under Section 721(c).
Partner’s Share of Income, Deductions, Credits, etc.
Partner’s Distributive Share Items—International.
Partner’s Share of Income, Deductions, Credits, etc.—International.
Transfer of Property to a Foreign Partnership.
Acquisitions, Dispositions, and Changes of Interests in a Foreign Partnership.
Interest Computation Under the Look-Back Method for Property Depreciated Under the Income Forecast
Method.
Qualified Subchapter S Subsidiary Election.
Extraterritorial Income Exclusion.
New Markets Credit.
Taxable REIT Subsidiary Election.
IRS e-file Electronic Funds Withdrawal Authorization for Form 7004.
IRS e-file Signature Authorization for Form 1120.
IRS e-file Signature Authorization for Form 1120–F.
IRS e-file Signature Authorization for Form 1065.
IRS e-file Signature Authorization for Form 1120S.
Credit for Small Employer Pension Plan Startup Costs.
Credit for Employer-Provided Childcare Facilities and Services.
Asset Allocation Statement Under Section 338.
Reportable Transaction Disclosure Statement.
Low Sulfur Diesel Fuel Production Credit.
Qualified Railroad Track Maintenance Credit.
Alternative Tax on Qualified Shipping Activities.
Domestic Production Activities Deduction.
Distilled Spirits Credit.
Energy Efficient Home Credit.
Alternative Motor Vehicle Credit.
Alternative Fuel Vehicle Refueling Property Credit.
Credit to Holders of Tax Credit Bonds.
Reconciliation of Schedule M–3 Taxable Income with Tax Return Taxable Income for Mixed Groups.
Supplemental Attachment to Schedule M–3.
Material Advisor Disclosure Statement.
Mining Rescue Team Training Credit.
Report of Employer-Owned Life Insurance Contracts.
Determination Under Section 860(e)(4) by a Qualified Investment Entity.
Credit for Employer Differential Wage Payments.
Carbon Oxide Sequestration Credit.
Qualified Plug-In Electric Drive Motor Vehicle Credit.
Report of Organizational Actions Affecting Basis of Securities.
Statement of Foreign Financial Assets.
Credit for Small Employer Health Insurance Premiums.
Report of Branded Prescription Drug Information.
FATCA Report.
Cover Sheet for Form 8966 Paper Submissions.
Partnership Representative Revocation/Resignation and Designation.
Limitation on Business Interest Expense IRC 163(j).
Tax on Base Erosion Payments of Taxpayers with Substantial Gross Receipts.
U.S Shareholder Calculation of Global Intangible Low-Taxed Income (GILTI).
Calculation of Global Intangible Low-Taxed Income (GILTI) for Members of a U.S. Consolidated Group
Who Are U.S. Shareholders of a CFC.
Section 250 Deduction for Foreign-Derived Intangible Income (FDII)and Global Intangible Low-Taxed Income (GILTI).
Employer Credit for Paid Family and Medical Leave.
Qualified Business Income Deduction Simplified Computation.
Qualified Business Income Deduction.
Specified Service Trades or Businesses.
Aggregation of Business Operations.
Loss Netting And Carryforward.
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Product
Title
Form
Form
Form
Form
Form
Form
Form
Form
8995–A (SCH D) * .................
8996 .......................................
926 .........................................
965 .........................................
965 (SCH–D) LP ...................
965 (SCH–F) .........................
965 (SCH–H) .........................
965–B ....................................
Form
Form
Form
Form
Form
Form
Form
Form
965–C ....................................
965–D ....................................
965–E ....................................
966 .........................................
970 * .......................................
972 * .......................................
973 .........................................
976 .........................................
Form
Form
Form
Form
Form
Form
Form
982 * .......................................
SS–4 * ....................................
SS–4(PR) * ............................
T (TIMBER) * .........................
W–8BEN * ..............................
W–8BEN(E) * .........................
W–8ECI * ...............................
Form W–8IMY * ...............................
Special Rules for Patrons Of Agricultural Or Horticultural Cooperatives.
Qualified Opportunity Fund.
Return by a U.S. Transferor of Property to a Foreign Corporation.
Inclusion of Deferred Foreign Income Upon Transition to Participation Exemption System.
U.S. Shareholder’s Aggregate Foreign Cash Position.
Foreign Taxes Deemed Paid by Domestic Corporation (for U.S. Shareholder Tax).
Disallowance of Foreign Tax Credit and Amounts Reported on Forms 1116 and 1118.
Corporate and Real Estate Investment Trust (REIT) Report of Net 965 Tax Liability and Electing REIT Report of 965 Amounts.
Transfer Agreement Under Section 965(h)(3).
Transfer Agreement Under 965(i)(2).
Consent Agreement Under 965(i)(4)(D).
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 (Individuals).
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 and Reporting.
Appendix B
OMB numbers that will no longer be
separately reported in order to eliminate
Burden hours
duplicate burden reporting. For business
filers, the following OMB numbers are or will
OMB No.
1,005 ........................
41 .............................
205 ...........................
1545–0731
1545–0746
1545–0755
37,922,688 ...............
* 1545–0771
3,104 ........................
1545–0807
8,125 ........................
978 ...........................
1545–0879
1545–1018
1,025 ........................
50,417 ......................
1545–1041
1545–1068
12,694 ......................
3,250 ........................
1545–1070
1545–1072
1,620 ........................
40 .............................
4,008 ........................
* 1545–1083
1545–1093
1545–1102
19,830 ......................
1,500 ........................
* 1545–1130
1545–1138
70 .............................
640,000 ....................
662 ...........................
* 1545–1146
1545–1191
1545–1218
1,000 ........................
1,000 ........................
2,000 ........................
1545–1224
* 1545–1233
* 1545–1237
49,950 ......................
50 .............................
* 1545–1251
1545–1254
VerDate Sep<11>2014
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16:19 Sep 16, 2021
Jkt 253001
be retired resulting in a total reduction of
48,912,072 reported burden hours.
Title
Definition of an S Corporation.
LR–100–78 (Final) Creditability of Foreign Taxes.
Related Group Election With Respect to Qualified Investments in Foreign Base Company Shipping Operations.
TD 8864 (Final); EE–63–88 (Final and temp regulations) Taxation of Fringe Benefits and Exclusions
From Gross Income for Certain Fringe Benefits; IA–140–86 (Temporary) Fringe Benefits Treas reg
1.274.
(TD 7533) Final, DISC Rules on Procedure and Administration; Rules on Export Trade Corporations,
and (TD 7896) Final, Income from Trade Shows.
TD 8426—Certain Returned Magazines, Paperbacks or Records (IA–195–78).
FI–27–89 (Temporary and Final) Real Estate Mortgage Investment Conduits; Reporting Requirements
and Other Administrative Matters; FI–61–91 (Final) Allocation of Allocable Investment.
TD 8316 Cooperative Housing Corporations.
T.D. 8618—Definition of a Controlled Foreign Corporation, Foreign Base Company Income, and Foreign Personal Holding Company Income of a Controlled Foreign Corporation (INTL–362–88).
Effectively connected income and the branch profits tax.
INTL–952–86 (Final-TD 8410) and TD 8228 Allocation and Apportionment of Interest Expense and
Certain Other Expenses.
Treatment of Dual Consolidated Losses.
Final Minimum Tax-Tax Benefit Rule (TD 8416).
PS–19–92 (TD 9420—Final) Carryover Allocations and Other Rules Relating to the Low-Income Housing Credit.
Special Loss Discount Account and Special Estimated Tax Payments for Insurance Companies.
TD–8350 (Final) Requirements For Investments to Qualify under Section 936(d)(4) as Investments in
Qualified Caribbean Basin Countries.
Applicable Conventions Under the Accelerated Cost.
Information with Respect to Certain Foreign-Owned Corporations—IRC Section 6038A.
CO–25–96 (TD 8824—Final) Regulations Under Section 1502 of the Internal Revenue Code of 1986;
Limitations on Net Operating Loss Carryforwards and Certain Built-in Losses and Credits Following.
T.D. 8337 (Final) Allocation and Apportionment of Deduction for State Income Taxes (INTL–112–88).
Adjusted Current Earnings (IA–14–91) (Final).
REG–209831–96 (TD 8823) Consolidated Returns—Limitation on the Use of Certain Losses and Deductions.
TD 8437—Limitations on Percentage Depletion in the Case of Oil and Gas Wells.
TD 8396—Conclusive Presumption of Worthlessness of Debts Held by Banks (FI–34–91).
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Burden hours
OMB No.
1 ...............................
* 1545–1260
2,390 ........................
200 ...........................
2,070 ........................
625 ...........................
3,542 ........................
2,200 ........................
1545–1271
1545–1275
1545–1287
1545–1290
1545–1299
1545–1300
322 ...........................
63 .............................
1545–1308
1545–1324
5 ...............................
18,600 ......................
1545–1338
* 1545–1344
2,000 ........................
104,899 ....................
1545–1352
1545–1357
9,350 ........................
1545–1364
20,000 ......................
4,332 ........................
1,050 ........................
875 ...........................
1545–1412
* 1545–1417
1545–1433
1545–1434
333 ...........................
10,000 ......................
2,000 ........................
1,250 ........................
1545–1438
1545–1440
* 1545–1447
1545–1476
171,050 ....................
2,500 ........................
1,000 ........................
1545–1480
1545–1491
1545–1493
212,500 ....................
1545–1507
326,436 ....................
10,467 ......................
* 1545–1522
1545–1530
10,000 ......................
18,553 ......................
278,622 ....................
50,000 ......................
296,896 ....................
* 1545–1539
* 1545–1541
* 1545–1546
* 1545–1548
1545–1549
30,580 ......................
623 ...........................
500 ...........................
1545–1551
1545–1555
1545–1556
1,000 ........................
1545–1558
100,000 ....................
2,000 ........................
1545–1559
1545–1566
904,000 ....................
10,110 ......................
500 ...........................
1545–1588
* 1545–1590
* 1545–1617
3,000 ........................
1545–1634
500 ...........................
1545–1641
50 .............................
1 ...............................
1545–1642
1545–1646
75 .............................
1,620 ........................
25 .............................
10,000 ......................
1,500 ........................
70 .............................
* 1545–1647
* 1545–1657
1545–1658
1545–1661
1545–1671
1545–1672
VerDate Sep<11>2014
16:19 Sep 16, 2021
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Title
CO–62–89 (Final) Final Regulations under Section 382 of the Internal Revenue Code of 1986; Limitations on Corporate Net Operating Loss Carryforwards.
Treatment of transfers of stock or securities to foreign corporations.
Limitations on net operating loss carryforwards and certain built-in losses following ownership change.
FI–3–91 (TD 8456—Final) Capitalization of Certain Policy Acquisition Expenses.
TD 8513—Bad Debt Reserves of Banks.
TD 8459—Settlement Funds.
Treatment of Acquisition of Certain Financial Institutions: Certain Tax Consequences of Federal Financial Assistance to Financial Institutions.
TD 8449 (Final) Election, Revocation, Termination, and Tax Effect of Subchapter S Status.
CO–88–90 (TD 8530) Limitation on Net Operating Loss Carryforwards and Certain Built-in Losses Following Ownership Change; Special Rule for Value of a Loss Corporation Under the Jurisdiction.
Election Out of Subchapter K for Producers of Natural Gas—TD 8578.
TD 8560 (CO–30–92) Consolidated Returns—Stock Basis and Excess Loss Accounts, Earnings and
Profits, Absorption of Deductions and Losses, Joining and Leaving Consolidated Groups, Worthless
(Final).
TD 8586 (Final) Treatment of Gain From Disposition of Certain Natural Resource Recapture Property.
PS–78–91 (TD 8521) (TD 8859) Procedures for Monitoring Compliance with Low-Income Housing
Credit Requirements; PS–50–92 Rules to Carry Out the Purposes of Section 42 and for Correcting.
Methods to Determine Taxable Income in connection with a Cost Sharing Arrangement—IRC Section
482.
FI–54–93 (Final) Clear Reflection of Income in the Case of Hedging Transactions.
Form 8845—Indian Employment Credit.
Consolidated and Controlled Groups-Intercompany Transactions and Related Rules.
CO–26–96 (Final) Regulations Under Section 382 of the Internal Revenue Code of 1986; Application
of Section 382 in Short Taxable Years and With Respect to Controlled Groups.
TD 8643 (Final) Distributions of Stock and Stock Rights.
TD 8611, Conduit Arrangements Regulations—Final (INTL–64–93).
CO–46–94 (TD 8594—Final) Losses on Small Business Stock.
Source of Income From Sales of Inventory and Natural Resources Produced in One Jurisdiction and
Sold in Another Jurisdiction.
TD 8985—Hedging Transactions.
TD 8746—Amortizable Bond Premium.
TD 8684—Treatment of Gain From the Disposition of Interest in Certain Natural Resource Recapture
Property by S Corporations and Their Shareholders.
(TD 8701)—Treatment of Shareholders of Certain Passive Investment Companies; (TD 8178)—Passive Foreign Investment Companies.
Revenue Procedure 2017–52, 2017–1, 2017–3 Rulings and determination letters.
Rev. Proc. 2007–32—Tip Rate Determination Agreement (Gaming Industry); Gaming Industry Tip
Compliance Agreement Program.
REG–208172–91 (TD 8787—final) Basis Reduction Due to Discharge of Indebtedness.
Revenue Procedure 97–27, Changes in Methods of Accounting.
Revenue Procedure 97–33, EFTPS (Electronic Federal Tax Payment System).
Rev. Proc. 2013–30, Uniform Late S Corporation Election Revenue Procedure.
Tip Reporting Alternative Commitment (TRAC) Agreement and Tip Rate Determination (TRDA) for Use
in the Food and Beverage Industry.
Changes in Methods of Accounting (RP 2016–29).
REG–115795–97 (Final) General Rules for Making and Maintaining Qualified Electing Fund Elections.
TD 8786—Source of Income From Sales of Inventory Partly From Sources Within a Possession of the
U.S.; Also, Source of Income Derived From Certain Purchases From a Corp. Electing Sec. 936.
Rev. Proc. 98–46 (modifies Rev. Proc. 97–43)—Procedures for Electing Out of Exemptions Under
Section 1.475(c)–1; and Rev. Rul. 97–39, Mark-to-Market Accounting Method for Dealers in Securities.
Revenue Procedures 98–46 and 97–44, LIFO Conformity Requirement.
Notice 2010–46, Prevention of Over-Withholding of U.S. Tax Avoidance With Respect to Certain Substitute Dividend Payments.
Adjustments Following Sales of Partnership Interests.
REG–251698–96 (T.D. 8869—Final) Subchapter S Subsidiaries.
REG–124069–02 (Final) Section 6038—Returns Required with Respect to Controlled Foreign Partnerships; REG–118966–97 (Final) Information Reporting with Respect to Certain Foreign Partnership.
TD 9595 (REG–141399–07) Consolidated Overall Foreign Losses, Separate Limitation Losses, and
Overall Domestic Losses.
Rev. Proc. 99–17—Mark to Market Election for Commodities Dealers and Securities and Commodities
Traders.
TD 8853 (Final), Recharacterizing Financing Arrangements Involving Fast-Pay Stock.
TD 8851—Return Requirement for United States Persons Acquiring or Disposing of an Interest in a
Foreign Partnership, or Whose Proportional Interest in a Foreign Partnership Changes.
Revenue Procedure 2001–21 Debt Roll-Ups.
Revenue Procedure 99–32—Conforming Adjustments Subsequent to Section 482 Allocations.
Purchase Price Allocations in Deemed Actual Asset Acquisitions.
Qualified lessee construction allowances for short-term leases.
REG–209709–94 (Final—TD 8865) Amortization of Intangible Property.
T.D. 9047—Certain Transfers of Property to Regulated Investment Companies (RICs) and Real Estate
Investment Trusts (REITs).
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Burden hours
OMB No.
470 ...........................
23,900 ......................
13,134 ......................
400 ...........................
400 ...........................
3,200 ........................
2,000 ........................
1,800 ........................
4,877 ........................
870 ...........................
1545–1675
1545–1677
1545–1684
* 1545–1690
1545–1699
1545–1701
1545–1706
1545–1711
1545–1714
1545–1716
1,897 ........................
1,250 ........................
1545–1717
1545–1718
15 .............................
19 .............................
1,318 ........................
500 ...........................
5,950 ........................
1545–1730
1545–1731
1545–1736
1545–1748
1545–1752
100,000 ....................
530,090 ....................
500 ...........................
7,700 ........................
100 ...........................
1545–1756
1545–1765
1545–1768
1545–1774
1545–1784
600 ...........................
300 ...........................
1545–1786
1545–1799
7,500 ........................
300 ...........................
15,000 ......................
* 1545–1801
1545–1820
* 1545–1828
100 ...........................
1545–1831
625 ...........................
* 1545–1833
8,600 ........................
2,000 ........................
3,200 ........................
24,000 ......................
1545–1834
* 1545–1837
1545–1847
* 1545–1855
50 .............................
3,000 ........................
1,500 ........................
3,000 ........................
200 ...........................
76,190 ......................
552,100 ....................
52,182 ......................
2,765 ........................
250 ...........................
1,985 ........................
3,034,765 .................
12 .............................
150 ...........................
1,700 ........................
4,950 ........................
3,761 ........................
171,160 ....................
25 .............................
1545–1861
1545–1870
1545–1893
1545–1905
1545–1906
1545–1915
1545–1939
1545–1945
1545–1946
1545–1965
* 1545–1983
* 1545–1986
* 1545–1990
* 1545–2001
* 1545–2002
1545–2003
1545–2004
* 1545–2008
* 1545–2014
500 ...........................
1545–2017
375,000 ....................
1545–2019
200 ...........................
35 .............................
1545–2028
1545–2030
100 ...........................
1545–2036
2,400 ........................
2,500 ........................
1545–2072
1545–2091
VerDate Sep<11>2014
16:19 Sep 16, 2021
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51963
Title
Treatment of taxable income of a residual interest holder in excess of daily accruals.
Exclusions From Gross Income of Foreign Corporations.
Pre-Filing Agreements Program.
Notice 2000–28, Coal Exports.
TD 9715; Rev. Proc. 2015–26 (Formerly TD 9002; Rev Proc 2002–43), Agent for Consolidated Group.
Revenue Procedure 2000–37—Reverse Like-kind Exchanges (as modified by Rev Proc. 2004–51).
TD 9315—Section 1503(d) Closing Agreement Requests.
TD 9273—Stock Transfer Rules: Carryover of Earnings and Taxes (REG–116050–99).
Tip Reporting Alternative Commitment (TRAC) for most industries.
Employer-Designed Tip Reporting Program for the Food and Beverage Industry (EmTRAC)—Notice
2001–1.
Tip Rate Determination Agreement (TRDA) for Most Industries.
Source of Income from Certain Space and Ocean Activities; Source of Communications Income (TD
9305—final).
Manner of making election to terminate tax-exempt bond financing.
Extraterritorial Income Exclusion Elections.
Advanced Insurance Commissions—Revenue Procedure 2001–24.
Changes in Accounting Periods—REG–106917–99 (TD 8669/Final).
Revenue Procedure 2008–38, Revenue Procedure 2008–39, Revenue Procedure 2008–40, Revenue
Procedure 2008–41, Revenue Procedure 2008–42.
Revenue Procedure 2001–56, Demonstration Automobile Use.
T.D. 9171, New Markets Tax Credit.
Revenue Procedure 2003–84, Optional Election to Make Monthly Sec. 706 Allocations.
Extensions of Time to Elect Method for Determining Allowable Loss.
Rev Proc 2002–32 as Modified by Rev Proc 2006–21, Waiver of 60-month Bar on Reconsolidation
after Disaffiliation.
Changes in Periods of Accounting.
Notice 2002–69, Interest Rates and Appropriate Foreign Loss Payment Patterns For Determining the
Qualified Insurance Income of Certain Controlled Corporations under Section 954(f).
Revenue Procedure 2002–67, Settlement of Section 351 Contingent Liability Tax Shelter Cases.
Revenue Procedure 2003–33, Section 9100 Relief for 338 Elections.
TD 9048; 9254—Guidance under Section 1502; Suspension of Losses on Certain Stock Disposition
(REG–131478–02).
TD 9157 (Final) Guidance Regarding the Treatment of Certain Contingent Payment Debt Instruments
w/one or more Payments that are Denominated in, or Determined by Reference to, a Nonfunctional
Currency.
Revenue Procedure 2003–37, Documentation Provisions for Certain Taxpayers Using the Fair Market
Value Method of Interest Expense Apportionment.
Revenue Procedure 2003–39, Section 1031 LKE (Like-Kind Exchanges) Auto Leasing Programs.
Revenue Procedure 2003–36, Industry Issue Resolution Program.
Revenue Procedure 2004–29—Statistical Sampling in Sec. 274 Context.
TD 9285—Limitation on Use of the Nonaccrual-Experience Method of Accounting Under Section
448(d)(5).
Revenue Procedure 2004–19—Probable or Prospective Reserves Safe Harbor.
TD 9107—Guidance Regarding Deduction and Capitalization of Expenditures.
Rollover of Gain from Qualified Small Business Stock to Another Qualified Small Business Stock.
TD 9289 (Final) Treatment of Disregarded Entities Under Section 752.
TD 9210—LIFO Recapture Under Section 1363(d).
Notice 2005–4, Fuel Tax Guidance, as modified.
Notification Requirement for Transfer of Partnership Interest in Electing Investment Partnership (EIP).
26 U.S. Code § 475—Mark to market accounting method for dealers in securities.
T.D. 9315 (Final) Dual Consolidated Loss Regulations.
TD 9360 (REG–133446–03) (Final) Guidance on Passive Foreign Company (PFIC) Purging Elections.
Qualified Railroad Track Maintenance Credit.
Notice 2006–47, Elections Created or Effected by the American Jobs Creation Act of 2004.
Application of Section 338 to Insurance Companies.
Rev. Proc. 2006–16, Renewal Community Depreciation Provisions.
Notice 2006–25 (superseded by Notice 2007–53), Qualifying Gasification Project Program.
Notice 2006–24, Qualifying Advanced Coal Project Program.
Deduction for Energy Efficient Commercial Buildings.
Nonconventional Source Fuel Credit.
TD 9452—Application of Separate Limitations to Dividends from Noncontrolled Section 902 Corporations.
Notice 2006–46 Announcement of Rules to be included in Final Regulations under Section 897(d) and
(e) of the Internal Revenue Code.
TD 9451—Guidance Necessary to Facilitate Business Election Filing; Finalization of Controlled Group
Qualification Rules (TD 9329).
Fuel Cell Motor Vehicle Credit.
REG–120509–06 (TD 9465—Final), Determination of Interest Expense Deduction of Foreign Corporations.
Taxation and Reporting of REIT Excess Inclusion Income by REITs, RICs, and Other Pass-Through
Entities (Notice 2006–97).
Revenue Procedure 2007–35—Statistical Sampling for Purposes of Section 199.
TD 9512 (Final)—Nuclear Decommissioning Funds.
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Fmt 4703
Sfmt 4703
E:\FR\FM\17SEN1.SGM
17SEN1
51964
Federal Register / Vol. 86, No. 178 / Friday, September 17, 2021 / Notices
Burden hours
OMB No.
25 .............................
120 ...........................
3,000 ........................
1545–2096
1545–2103
1545–2110
26,000 ......................
389,330 ....................
1,000 ........................
2,700 ........................
1545–2114
* 1545–2122
1545–2125
* 1545–2133
350 ...........................
100 ...........................
* 1545–2134
1545–2145
300,000 ....................
4,500 ........................
1545–2147
1545–2149
250 ...........................
550,000 ....................
180 ...........................
1,000 ........................
36,000 ......................
1,500 ........................
5,988 ........................
3,260 ........................
1545–2150
1545–2151
1545–2153
* 1545–2155
1545–2156
1545–2158
1545–2165
1545–2183
694,750 ....................
1545–2186
1,000 ........................
1,800 ........................
403,177 ....................
200 ...........................
1545–2194
1545–2209
1545–2242
1545–2245
75,000 ......................
400 ...........................
1,800 ........................
1545–2247
1545–2259
1545–2276
Title
Loss on Subsidiary Stock—REG–157711–02 (TD 9424—Final).
Election to Expense Certain Refineries.
REG–127770–07 (Final), Modifications of Commercial Mortgage Loans Held by a Real Estate Mortgage Investment Conduit.
S Corporation Guidance under AJCA of 2004 (TD 9422 Final—REG–143326–05).
Form 8931—Agricultural Chemicals Security Credit.
REG–143544–04 Regulations Enabling Elections for Certain Transaction Under Section 336(e).
Rev. Proc. 2009–16, Section 168(k)(4) Election Procedures and Rev. Proc. 2009–33, Section 168(k)(4)
Extension Property Elections.
Notice 2009–41—Credit for Residential Energy Efficient Property.
Notice 2009–52, Election of Investment Tax Credit in Lieu of Production Tax Credit; Coordination with
Department of Treasury Grants for Specified Energy Property in Lieu of Tax Credits.
Internal Revenue Code Section 108(i) Election.
Treatment of Services Under Section 482; Allocation of Income and Deductions From Intangibles;
Stewardship Expense (TD 9456).
Notice 2009–58, Manufacturers’ Certification of Specified Plug-in Electric Vehicles.
Qualifying Advanced Energy Project Credit—Notice 2013–12.
Notice 2009–83—Credit for Carbon Dioxide Sequestration Under Section 45Q.
TD 9469 (REG–102822–08) Section 108 Reduction of Tax Attributes for S Corporations.
Revenue Procedure 2010–13, Disclosure of Activities Grouped under Section 469.
Notice 2010–54: Production Tax Credit for Refined Coal.
Notice of Medical Necessity Criteria under the Mental Health Parity and Addiction Equity Act of 2008.
Transfers by Domestic Corporations That Are Subject to Section 367(a)(5); Distributions by Domestic
Corporations That Are Subject to Section 1248(f). (TD 9614 & 9615).
TD 9504, Basis Reporting by Securities Brokers and Basis Determination for Stock; TD 9616, TD
9713, and TD 9750.
Rules for Certain Rental Real Estate Activities.
REG–112805–10—Branded Prescription Drugs.
REG–135491–10—Updating of Employer Identification Numbers.
REG–160873–04—American Jobs Creation Act Modifications to Section 6708, Failure to Maintain List
of Advisees With Respect to Reportable Transactions.
TD 9633—Limitations on Duplication of Net Built-in Losses.
Performance & Quality for Small Wind Energy Property.
Safe Harbor for Inadvertent Normalization Violations.
Total:
48,912,072.
* Discontinued in FY20.
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Regulation Project
Internal Revenue Service (IRS),
Treasury.
AGENCY:
Notice and request for
comments.
ACTION:
The Internal Revenue Service
(IRS), as part of its continuing effort to
reduce paperwork and respondent
burden, invites the general public and
other Federal agencies to take this
opportunity to comment on information
collections, as required by the
Paperwork Reduction Act of 1995. The
IRS is soliciting comments concerning
Branded Prescription Drug Fee.
SUMMARY:
Written comments should be
received on or before November 16,
2021 to be assured of consideration.
DATES:
VerDate Sep<11>2014
16:19 Sep 16, 2021
Jkt 253001
Direct all written comments
to Kinna Brewington, Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of this regulation should be
directed to LaNita Van Dyke, (202) 317–
6009, or at Internal Revenue Service,
Room 6526, 1111 Constitution Avenue
NW, Washington, DC 20224, or through
the internet at Lanita.VanDyke@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Branded Prescription Drug Fee.
Regulation Project Number: 1545–
2209.
Abstract: This document contains
regulations that provide guidance on the
annual fee imposed on covered entities
engaged in the business of
manufacturing or importing branded
prescription drugs.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
45.
ADDRESSES:
[FR Doc. 2021–20123 Filed 9–16–21; 8:45 am]
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Frm 00105
Fmt 4703
Sfmt 4703
Estimated Average Time per
Respondent: 40 hours.
Estimated Total Annual Burden
Hours: 1,800.
The following paragraph applies to all
of the collections of information covered
by this notice:
An agency may not conduct or
sponsor, and a person is not required to
respond to a collection of information
unless the collection displays a valid
OMB control number. Books or records
relating to a collection of information
must be retained as long as their
contents may become material in the
administration of any internal revenue
law. Generally, tax returns and tax
return information are confidential, as
required by 26 U.S.C. 6103.
Request for Comments: Comments
submitted in response to this notice will
be summarized and/or included in the
request for OMB approval. All
comments will become a matter of
public record. Comments are invited on:
(a) Whether the collection of
information is necessary for the proper
performance of the functions of the
agency, including whether the
information shall have practical utility;
E:\FR\FM\17SEN1.SGM
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]]>Agencies
[Federal Register Volume 86, Number 178 (Friday, September 17, 2021)]
[Notices]
[Pages 51955-51964]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2021-20123]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Forms 1065, 1066, 1120,
1120-C, 1120-F, 1120-H, 1120-ND, 1120-S,1120-SF,1120-FSC,1120-L,1120-
PC,1120-REIT,1120-RIC,1120-POL, and Related Attachments
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice and request for comments.
-----------------------------------------------------------------------
SUMMARY: The Internal Revenue Service, as part of its continuing effort
to reduce paperwork and respondent burden, invites the general public
and other Federal agencies to take this opportunity to comment on
proposed and/or continuing information collections, as required by the
Paperwork Reduction Act of 1995 (PRA). The IRS is soliciting comments
on forms used by business entity taxpayers: Forms 1065, 1066, 1120,
1120-C, 1120-F, 1120-H, 1120-ND, 1120-S, 1120-SF, 1120-FSC, 1120-L,
1120-PC, 1120-REIT, 1120-RIC, 1120-POL; and related attachments to
these forms (see the Appendix to this notice).
DATES: Written comments should be received on or before November 16,
2021 to be assured of consideration.
ADDRESSES: Direct all written comments to Paul Adams, Internal Revenue
Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the form and instructions should be directed to Sara
Covington, at (737)-800-6149, Internal Revenue Service, Room 6526, 1111
Constitution Avenue NW, Washington, DC 20224, or through the internet,
at [email protected].
SUPPLEMENTARY INFORMATION: Today, over 90 percent of all business
entity tax returns are prepared using software by the taxpayer or with
preparer assistance.
These are forms used by business taxpayers. These include Forms
1065, 1066, 1120, 1120-C, 1120-F, 1120-H, 1120-ND, 1120-S, 1120-SF,
1120-FSC, 1120-L, 1120-PC, 1120-REIT, 1120-RIC, 1120-POL, and related
schedules, that business entity taxpayers attach to their tax returns
(see Appendix A for this notice). In addition, there are numerous OMB
numbers that report burden already included in this OMB number. In
order to eliminate this duplicative burden reporting, 163 OMB numbers
are being obsoleted. See Appendix B for information on the obsoleted
OMB numbers and the burden that was
[[Page 51956]]
previously reported under those numbers.
Tax Compliance Burden
Tax compliance burden is defined as the time and money taxpayers
spend to comply with their tax filing responsibilities. Time-related
activities include recordkeeping, tax planning, gathering tax
materials, learning about the law and what you need to do, and
completing and submitting the return. Out-of-pocket costs include
expenses such as purchasing tax software, paying a third-party
preparer, and printing and postage. Tax compliance burden does not
include a taxpayer's tax liability, economic inefficiencies caused by
sub-optimal choices related to tax deductions or credits, or
psychological costs.
Proposed PRA Submission to OMB
Title: U.S. Business Income Tax Return.
OMB Number: 1545-0123.
Form Numbers: Forms 1065, 1066, 1120, 1120-C, 1120-F, 1120-H, 1120-
ND, 1120-S, 1120-SF, 1120-FSC, 1120-L, 1120-PC, 1120-REIT, 1120-RIC,
1120-POL and all attachments to these forms (see the Appendix to this
notice).
Abstract: These forms are used by businesses to report their income
tax liability.
Current Actions: There have been changes in regulatory guidance
related to various forms approved under this approval package during
the past year. There has been additions and removals of forms included
in this approval package. It is anticipated that 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 this notice. These estimated figures are
expected to be available by the release of the 30-comment notice from
Treasury. This approval package is being submitted for renewal purposes
only.
Type of Review: Revision of currently approved collections.
Affected Public: Corporations and Pass-Through Entities.
Estimated Number of Respondents: 12,200,000.
Total Estimated Time: 1,121,779,661 hours.
Estimated Time per Respondent: 92 hours (91.95).
Total Estimated Out-of-Pocket Costs: $45,779,983,051.
Estimated Out-of-Pocket Cost per Respondent: $10,685.
Total Monetized Burden: 130,361,000,000.
Estimated Total Monetized Burden per Respondent: $10,685.
Note: Amounts below are for estimates for FY 2022. Reported time
and cost burdens are national averages and do not necessarily reflect a
``typical case. Most taxpayers experience lower than average burden,
with taxpayer burden varying considerably by taxpayer type. Detail may
not add due to rounding.
Fiscal Year 2021 ICB Estimates for Form 1120 and 1065 Series of Returns and Forms and Schedules
----------------------------------------------------------------------------------------------------------------
FY 22 FY 21
----------------------------------------------------------------------------------------------------------------
Number of Taxpayers.................................... 12,200,000 400,000 11,800,000
Burden in Hours........................................ 1,121,800,000 36,800,000, 1,085,000,000
Burden in Dollars...................................... 45,780,000,000 1,501,000,000 44,279,000,000
Monetized Total Burden................................. 130,361,000,000 34,558,000,000 95,803.000,000
----------------------------------------------------------------------------------------------------------------
Tables 1, 2, and 3 below show the burden model estimates for each
of the three classifications of business taxpayers: Partnerships (Table
1), corporations (Table 2) and S corporations (Table 3). As the tables
show, the average filing compliance is different for the three forms of
business. Showing a combined average burden for all businesses would
understate the burden for corporations and overstate the burden for the
two pass-through entities (partnerships and corporations). In addition,
the burden for small and large businesses is shown separately for each
type of business entity in order to clearly convey the substantially
higher burden faced by the largest businesses.
Table 1--Taxpayer Burden for Entities Taxed as Partnerships
[Forms 1065, 1066, and all attachments]
----------------------------------------------------------------------------------------------------------------
Number of Average time Average
Primary form filed or type of taxpayer returns per taxpayer Average cost monetized
(millions) (hours) per taxpayer burden
----------------------------------------------------------------------------------------------------------------
All Partnerships................................ 4.5 290 $5,900 $17,800
Small........................................... 4.2 270 4,400 13,200
Other *......................................... 0.3 610 29,000 89,300
----------------------------------------------------------------------------------------------------------------
* ``Other'' is defined as one having end-of-year assets greater than $10 million. A large business is defined
the same way for partnerships, taxable corporations, and pass-through corporations. A small business is any
business that does not meet the definition of a large business.
Table 2--Taxpayer Burden for Entities Taxed as Taxable Corporations
[Forms 1120, 1120-C, 1120-F, 1120-H, 1120-ND, 1120-SF, 1120-FSC, 1120-L, 1120-PC, 1120-POL, and all attachments]
----------------------------------------------------------------------------------------------------------------
Number of Average time Average
Primary form filed or type of taxpayer returns per taxpayer Average cost monetized
(millions) (hours) per taxpayer burden
----------------------------------------------------------------------------------------------------------------
All Taxable Corporations........................ 2.3 335 $7,700 $23,500
Small........................................... 2.2 280 4,000 13,500
[[Page 51957]]
Large *......................................... 0.1 1,255 70,200 194,800
----------------------------------------------------------------------------------------------------------------
* A ``large'' business is defined as one having end-of-year assets greater than $10 million. A ``large''
business is defined the same way for partnerships, taxable corporations, and pass-through corporations. A
small business is any business that does not meet the definition of a large business.
Table 3--Taxpayer Burden for Entities Taxed as Pass-Through Corporations
[Forms 1120-REIT, 1120-RIC, 1120-S, and all attachments]
----------------------------------------------------------------------------------------------------------------
Number of Average time Average
Primary form filed or type of taxpayer returns per taxpayer Average cost monetized
(millions) (hours) per taxpayer burden
----------------------------------------------------------------------------------------------------------------
All Pass-Through Corporations................... 5.4 245 $3,500 $11,300
Small........................................... 5.3 240 3,100 10,200
Large *......................................... 0.1 610 30,900 91,500
----------------------------------------------------------------------------------------------------------------
* A ``large'' business is defined as one having end-of-year assets greater than $10 million. A ``large''
business is defined the same way for partnerships, taxable corporations, and pass-through corporations. A
small business is any business that does not meet the definition of a large business.
An agency may not conduct or sponsor, and a person is not required
to respond to, a collection of information unless the collection of
information displays a valid OMB Control Number.
Books or records relating to a collection of information must be
retained as long as their contents may become material in the
administration of any internal revenue law. Generally, tax returns and
tax return information are confidential, as required by 26 U.S.C. 6103.
Request for Comments
Comments submitted in response to this notice will be summarized
and/or included in the request for OMB approval. All comments will
become a matter of public record. Comments are invited on: (a) Whether
the collection of information is necessary for the proper performance
of the functions of the agency, including whether the information will
have practical utility; (b) the accuracy of the agency's estimate of
the burden of the collection of information; (c) ways to enhance the
quality, utility, and clarity of the information to be collected; (d)
ways to minimize the burden of the collection of information on
respondents, including through the use of automated collection
techniques or other forms of information technology; and (e) estimates
of capital or start-up costs and costs of operation, maintenance, and
purchase of services to provide information.
Approved: September 14, 2021.
Sara L Covington,
IRS Tax Analyst.
Appendix A
------------------------------------------------------------------------
Product Title
------------------------------------------------------------------------
Form 1042......................... Annual Withholding Tax Return for
U.S. Source Income of Foreign
Persons.
Form 1042 (SCH Q)................. Schedule Q (Form 1042).
Form 1042-S....................... Foreign Person's U.S. Source Income
Subject to Withholding.
Form 1042-T....................... Annual Summary and Transmittal of
Forms 1042-S.
Form 1065......................... U.S. Return of Partnership Income.
Form 1065 (SCH B-1)............... Information for Partners Owning 50%
or More of the Partnership.
Form 1065 (SCH B-2)............... Election Out of the Centralized
Partnership Audit Regime.
Form 1065 (SCH C)................. Additional Information for Schedule
M-3 Filers.
Form 1065 (SCH D)................. Capital Gains and Losses.
Form 1065 (SCH K-1)............... Partner's Share of Income,
Deductions, Credits, etc.
Form 1065 (SCH K-2)............... Partner's Distributive Share Items-
International.
Form 1065 (SCH K-3)............... Partner's Share of Income,
Deductions, Credits, etc--
International.
Form 1065 (SCH M-3)............... Net Income (Loss) Reconciliation for
Certain Partnerships.
Form 1065X........................ Amended Return or Administrative
Adjustment Request (AAR).
Form 1066......................... U.S. Real Estate Mortgage Investment
Conduit (REMIC) Income Tax Return.
Form 1066 (SCH Q)................. Quarterly Notice to Residual
Interest Holder of REMIC Taxable
Income or Net Loss Allocation.
Form 1118......................... Foreign Tax Credit--Corporations.
Form 1118 (SCH I)................. Reduction of Foreign Oil and Gas
Taxes.
Form 1118 (SCH J)................. Adjustments to Separate Limitation
Income (Loss) Categories for
Determining Numerators of
Limitation Fractions, Year-End
Recharacterization Balances, and
Overall Foreign and Domestic Loss
Account Balances.
Form 1118 (SCH K)................. Foreign Tax Carryover Reconciliation
Schedule.
Form 1120......................... U.S. Corporation Income Tax Return.
Form 1120 (SCH B)................. Additional Information for Schedule
M-3 Filers.
Form 1120 (SCH D)................. Capital Gains and Losses.
Form 1120 (SCH G)................. Information on Certain Persons
Owning the Corporation's Voting
Stock.
Form 1120 (SCH H)................. Section 280H Limitations for a
Personal Service Corporation (PSC).
Form 1120 (SCH M-3)............... Net Income (Loss) Reconciliation for
Corporations With Total Assets of
$10 Million of More.
[[Page 51958]]
Form 1120 (SCH N)................. Foreign Operations of U.S.
Corporations.
Form 1120 (SCH O)................. Consent Plan and Apportionment
Schedule for a Controlled Group.
Form 1120 (SCH PH)................ U.S. Personal Holding Company (PHC)
Tax.
Form 1120 (SCH UTP)............... Uncertain Tax Position Statement.
Form 1120-C....................... U.S. Income Tax Return for
Cooperative Associations.
Form 1120-F....................... U.S. Income Tax Return of a Foreign
Corporation.
Form 1120-F (SCH H)............... Deductions Allocated to Effectively
Connected Income Under Regulations
Section 1.861-8.
Form 1120-F (SCH I)............... Interest Expense Allocation Under
Regulations Section 1.882-5.
Form 1120-F (SCH M1 & M2)......... Reconciliation of Income (Loss) and
Analysis of Unappropriated Retained
Earnings per Books.
Form 1120-F (SCH M-3)............. Net Income (Loss) Reconciliation for
Foreign Corporations With
Reportable Assets of $10 Million or
More.
Form 1120-F (SCH P)............... List of Foreign Partner Interests in
Partnerships.
Form 1120-F (SCH Q)............... Tax Liability of Qualified
Derivatives Dealer (QDD).
Form 1120-F (SCH S)............... Exclusion of Income From the
International Operation of Ships or
Aircraft Under Section 883.
Form 1120-F (SCH V)............... List of Vessels or Aircraft,
Operators, and Owners.
Form 1120-FSC..................... U.S. Income Tax Return of a Foreign
Sales Corporation.
Form 1120-FSC (SCH P)............. Transfer Price or Commission.
Form 1120-H....................... U.S. Income Tax Return for
Homeowners Associations.
Form 1120-IC-DISC................. Interest Charge Domestic
International Sales Corporation
Return.
Form 1120-IC-DISC (SCH K)......... Shareholder's Statement of IC-DISC
Distributions.
Form 1120-IC-DISC (SCH P)......... Intercompany Transfer Price or
Commission.
Form 1120-IC-DISC (SCH Q)......... Borrower's Certificate of Compliance
With the Rules for Producer's
Loans.
Form 1120-L....................... U.S. Life Insurance Company Income
Tax Return.
Form 1120-L (SCH M-3)............. Net Income (Loss) Reconciliation for
U.S. Life Insurance Companies With
Total Assets of $10 Million or
More.
Form 1120-ND *.................... Return for Nuclear Decommissioning
Funds and Certain Related Persons.
Form 1120-PC...................... U.S. Property and Casualty Insurance
Company Income Tax Return.
Form 1120-PC (SCH M-3)............ Net Income (Loss) Reconciliation for
U.S. Property and Casualty
Insurance Companies With Total
Assets of $10 Million or More.
Form 1120-POL..................... U.S. Income Tax Return for Certain
Political Organizations.
Form 1120-REIT.................... U.S. Income Tax Return for Real
Estate Investment Trusts.
Form 1120-RIC..................... U.S. Income Tax Return for Regulated
Investment Companies.
Form 1120-S....................... U.S. Income Tax Return for an S
Corporation.
Form 1120-S (SCH B-1)............. Information on Certain Shareholders
of an S Corporation.
Form 1120-S (SCH D)............... Capital Gains and Losses and Built-
In Gains.
Form 1120-S (SCH K-1)............. Shareholder's Share of Income,
Deductions, Credits, etc.
Form 1120-S (SCH K-2)............. Shareholder's Pro Rata Share Items--
International.
Form 1120-S (SCH M-3)............. Net Income (Loss) Reconciliation for
S Corporations With Total Assets of
$10 Million or More.
Form 1120-SF...................... U.S. Income Tax Return for
Settlement Funds (Under Section
468B).
Form 1120-W....................... Estimated Tax for Corporations.
Form 1120-X....................... Amended U.S. Corporation Income Tax
Return.
Form 1122......................... Authorization and Consent of
Subsidiary Corporation to be
Included in a Consolidated Income
Tax Return.
Form 1125-A....................... Cost of Goods Sold.
Form 1125-E....................... Compensation of Officers.
Form 1127......................... Application for Extension of Time
for Payment of Tax Due to Undue
Hardship.
Form 1128......................... Application to Adopt, Change, or
Retain a Tax Year.
Form 1138......................... Extension of Time For Payment of
Taxes By a Corporation Expecting a
Net Operating Loss Carryback.
Form 1139......................... Corporation Application for
Tentative Refund.
Form 2220......................... Underpayment of Estimated Tax By
Corporations.
Form 2438......................... Undistributed Capital Gains Tax
Return.
Form 2439......................... Notice to Shareholder of
Undistributed Long-Term Capital
Gains.
Form 2553......................... Election by a Small Business
Corporation.
Form 2848......................... Power of Attorney and Declaration of
Representative.
Form 3115......................... Application for Change in Accounting
Method.
Form 3468......................... Investment Credit.
Form 3520......................... Annual Return To Report Transactions
With Foreign Trusts and Receipt of
Certain Foreign Gifts.
Form 3520-A....................... Annual Return of Foreign Trust With
a U.S. Owner.
Form 3800......................... General Business Credit.
Form 4136......................... Credit for Federal Tax Paid on
Fuels.
Form 4255......................... Recapture of Investment Credit.
Form 4466......................... Corporation Application for Quick
Refund of Overpayment of Estimated
Tax.
Form 4562......................... Depreciation and Amortization
(Including Information on Listed
Property).
Form 4684......................... Casualties and Thefts.
Form 4797......................... Sales of Business Property.
Form 4810......................... Request for Prompt Assessment Under
Internal Revenue Code Section
6501(d).
Form 4876-A....................... Election to Be Treated as an
Interest Charge DISC.
Form 5452......................... Corporate Report of Nondividend
Distributions.
Form 5471......................... Information Return of U.S. Persons
With Respect To Certain Foreign
Corporations.
Form 5471 (SCH E)................. Income, War Profits, and Excess
Profits Taxes Paid or Accrued.
Form 5471 (SCH H)................. Current Earnings and Profits.
Form 5471 (SCH I-1)............... Information for Global Intangible
Low-Taxed Income.
Form 5471 (SCH J)................. Accumulated Earnings and Profits
(E&P) of Controlled Foreign
Corporation.
Form 5471 (SCH M)................. Transactions Between Controlled
Foreign Corporation and
Shareholders or Other Related
Persons.
Form 5471 (SCH O)................. Organization or Reorganization of
Foreign Corporation, and
Acquisitions and Dispositions of
its Stock.
Form 5471 (SCH P)................. Previously Taxed Earnings and
Profits of U.S. Shareholder of
Certain Foreign Corporations.
[[Page 51959]]
Form 5471 (SCH Q)................. CFC Income by CFC Income Groups.
Form 5471 (SCH R)................. Distributions From a Foreign
Corporation.
Form 5472......................... Information Return of a 25% Foreign-
Owned U.S. Corporation or a Foreign
Corporation Engaged in a U.S. Trade
or Business.
Form 56 *......................... Notice Concerning Fiduciary
Relationship.
Form 56-F *....................... Notice Concerning Fiduciary
Relationship of Financial
Institution.
Form 5713 *....................... International Boycott Report.
Form 5713 (SCH A) *............... International Boycott Factor
(Section 999(c)(1)).
Form 5713 (SCH B) *............... Specifically, Attributable Taxes and
Income (Section 999(c)(2)).
Form 5713 (SCH C) *............... Tax Effect of the International
Boycott Provisions.
Form 5735 *....................... American Samoa Economic Development
Credit.
Form 5735 Schedule P *............ Allocation of Income and Expenses
Under Section 936(h)(5).
Form 5884 *....................... Work Opportunity Credit.
Form 5884-A *..................... Credits for Affected Midwestern
Disaster Area Employers (for
Employers Affected by Hurricane
Harvey, Irma, or Maria or Certain
California Wildfires).
Form 6198 *....................... At-Risk Limitations.
Form 6478 *....................... Biofuel Producer Credit.
Form 6627 *....................... Environmental Taxes.
Form 6765 *....................... Credit for Increasing Research
Activities.
Form 6781 *....................... Gains and Losses From Section 1256
Contracts and Straddles.
Form 7004 *....................... Application for Automatic Extension
of Time To File Certain Business
Income Tax, Information, and Other
Returns.
Form 8023......................... Elections Under Section 338 for
Corporations Making Qualified Stock
Purchases.
Form 8050......................... Direct Deposit Corporate Tax Refund.
Form 8082 *....................... Notice of Inconsistent Treatment or
Administrative Adjustment Request
(AAR).
Form 8275 *....................... Disclosure Statement.
Form 8275-R *..................... Regulation Disclosure Statement.
Form 8288 *....................... U.S. Withholding Tax Return for
Dispositions by Foreign Persons of
U.S. Real Property Interests.
Form 8288-A *..................... Statement of Withholding on
Dispositions by Foreign Persons of
U.S. Real Property Interests.
Form 8288-B *..................... Application for Withholding
Certificate for Dispositions by
Foreign Persons of U.S. Real
Property Interests.
Form 8300 *....................... Report of Cash Payments Over $10,000
Received In a Trade or Business.
Form 8302 *....................... Electronic Deposit of Tax Refund of
$1 Million or More.
Form 8308......................... Report of a Sale or Exchange of
Certain Partnership Interests.
Form 8329 *....................... Lender's Information Return for
Mortgage Credit Certificates
(MCCs).
Form 8404......................... Interest Charge on DISC-Related
Deferred Tax Liability.
Form 8453-C....................... U.S. Corporation Income Tax
Declaration for an IRS e-file
Return.
Form 8453-I....................... Foreign Corporation Income Tax
Declaration for an IRS e-file
Return.
Form 8453-PE...................... U.S. Partnership Declaration for an
IRS e-file Return.
Form 8453-S....................... U.S. S Corporation Income Tax
Declaration for an IRS e-file
Return.
Form 851.......................... Affiliations Schedule.
Form 8586 *....................... Low-Income Housing Credit.
Form 8594 *....................... Asset Acquisition Statement Under
Section 1060.
Form 8609 *....................... Low-Income Housing Credit Allocation
and Certification.
Form 8609-A *..................... Annual Statement for Low-Income
Housing Credit.
Form 8611 *....................... Recapture of Low-Income Housing
Credit.
Form 8621 *....................... Information Return By Shareholder of
a Passive Foreign Investment
Company or Qualified Electing Fund.
Form 8621-A *..................... Return by a Shareholder Making
Certain Late Elections to End
Treatment as a Passive Foreign
Investment Company.
Form 8655 *....................... Reporting Agent Authorization.
Form 8697 *....................... Interest Computation Under the Look-
Back Method for Completed Long-Term
Contracts.
Form 8703 *....................... Annual Certification of a
Residential Rental Project.
Form 8716......................... Election To Have a Tax Year Other
Than a Required Tax Year.
Form 8752......................... Required Payment or Refund Under
Section 7519.
Form 8804......................... Annual Return for Partnership
Withholding Tax (Section 1446).
Form 8804 (SCH A)................. Penalty for Underpayment of
Estimated Section 1446 Tax for
Partnerships.
Form 8804-C....................... Certificate of Partner-Level Items
to Reduce Section 1446 Withholding.
Form 8804-W....................... Installment Payments of Section 1446
Tax for Partnerships.
Form 8805......................... Foreign Partner's Information
Statement of Section 1446
Withholding tax.
Form 8806......................... Information Return for Acquisition
of Control or Substantial Change in
Capital Structure.
Form 8810......................... Corporate Passive Activity Loss and
Credit Limitations.
Form 8813 *....................... Partnership Withholding Tax Payment
Voucher (Section 1446).
Form 8816......................... Special Loss Discount Account and
Special Estimated Tax Payments for
Insurance Companies.
Form 8819......................... Dollar Election Under Section 985.
Form 8820 *....................... Orphan Drug Credit.
Form 8822-B....................... Change of Address--Business
Form 8824 *....................... Like-Kind Exchanges.
Form 8825......................... Rental Real Estate Income and
Expenses of a Partnership or an S
Corporation.
Form 8826 *....................... Disabled Access Credit.
Form 8827......................... Credit for Prior Year Minimum Tax--
Corporations.
Form 8830 *....................... Enhanced Oil Recovery Credit.
Form 8832 *....................... Entity Classification Election.
Form 8833 *....................... Treaty-Based Return Position
Disclosure Under Section 6114 or
7701(b).
Form 8834 *....................... Qualified Electric Vehicle Credit.
Form 8835 *....................... Renewable Electricity, Refined Coal,
and Indian Coal Production Credit.
[[Page 51960]]
Form 8838 *....................... Consent to Extend the Time To Assess
Tax Under Section 367--Gain
Recognition Agreement.
Form 8838-P *..................... Consent To Extend the Time To Assess
Tax Pursuant to the Gain Deferral
Method (Section 721(c)).
Form 8842......................... Election to Use Different
Annualization Periods for Corporate
Estimated Tax.
Form 8844 *....................... Empowerment Zone Employment Credit.
Form 8845......................... Indian Employment Credit.
Form 8846......................... Credit for Employer Social Security
and Medicare Taxes Paid on Certain
Employee Tips.
Form 8848 *....................... Consent to Extend the Time to Assess
the Branch Profits Tax Under
Regulations Sections 1.884-2(a) and
(c).
Form 8858 *....................... Information Return of U.S. Persons
With Respect to Foreign Disregarded
Entities (FDEs) and Foreign
Branches (FBs).
Form 8858 (SCH M) *............... Transactions Between Foreign
Disregarded Entity (FDE) or Foreign
Branch (FB) and the Filer or Other
Related Entities.
Form 8864 *....................... Biodiesel and Renewable Diesel Fuels
Credit.
Form 8865......................... Return of U.S. Persons With Respect
to Certain Foreign Partnerships.
Form 8865 (SCH G)................. Statement of Application for the
Gain Deferral Method Under Section
721(c).
Form 8865 (SCH H)................. Acceleration Events and Exceptions
Reporting Relating to Gain Deferral
Method Under Section 721(c).
Form 8865 (SCH K-1)............... Partner's Share of Income,
Deductions, Credits, etc.
Form 8865 (SCH K-2)............... Partner's Distributive Share Items--
International.
Form 8865 (SCH K-3)............... Partner's Share of Income,
Deductions, Credits, etc.--
International.
Form 8865 (SCH O)................. Transfer of Property to a Foreign
Partnership.
Form 8865 (SCH P)................. Acquisitions, Dispositions, and
Changes of Interests in a Foreign
Partnership.
Form 8866......................... Interest Computation Under the Look-
Back Method for Property
Depreciated Under the Income
Forecast Method.
Form 8869......................... Qualified Subchapter S Subsidiary
Election.
Form 8873 *....................... Extraterritorial Income Exclusion.
Form 8874 *....................... New Markets Credit.
Form 8875......................... Taxable REIT Subsidiary Election.
Form 8878-A *..................... IRS e-file Electronic Funds
Withdrawal Authorization for Form
7004.
Form 8879-C....................... IRS e-file Signature Authorization
for Form 1120.
Form 8879-I....................... IRS e-file Signature Authorization
for Form 1120-F.
Form 8879-PE...................... IRS e-file Signature Authorization
for Form 1065.
Form 8879-S....................... IRS e-file Signature Authorization
for Form 1120S.
Form 8881 *....................... Credit for Small Employer Pension
Plan Startup Costs.
Form 8882 *....................... Credit for Employer-Provided
Childcare Facilities and Services.
Form 8883......................... Asset Allocation Statement Under
Section 338.
Form 8886 *....................... Reportable Transaction Disclosure
Statement.
Form 8896 *....................... Low Sulfur Diesel Fuel Production
Credit.
Form 8900 *....................... Qualified Railroad Track Maintenance
Credit.
Form 8902......................... Alternative Tax on Qualified
Shipping Activities.
Form 8903 *....................... Domestic Production Activities
Deduction.
Form 8906 *....................... Distilled Spirits Credit.
Form 8908 *....................... Energy Efficient Home Credit.
Form 8910 *....................... Alternative Motor Vehicle Credit.
Form 8911......................... Alternative Fuel Vehicle Refueling
Property Credit.
Form 8912 *....................... Credit to Holders of Tax Credit
Bonds.
Form 8916......................... Reconciliation of Schedule M-3
Taxable Income with Tax Return
Taxable Income for Mixed Groups.
Form 8916-A....................... Supplemental Attachment to Schedule
M-3.
Form 8918 *....................... Material Advisor Disclosure
Statement.
Form 8923......................... Mining Rescue Team Training Credit.
Form 8925 *....................... Report of Employer-Owned Life
Insurance Contracts.
Form 8927......................... Determination Under Section
860(e)(4) by a Qualified Investment
Entity.
Form 8932......................... Credit for Employer Differential
Wage Payments.
Form 8933......................... Carbon Oxide Sequestration Credit.
Form 8936 *....................... Qualified Plug-In Electric Drive
Motor Vehicle Credit.
Form 8937......................... Report of Organizational Actions
Affecting Basis of Securities.
Form 8938 *....................... Statement of Foreign Financial
Assets.
Form 8941 *....................... Credit for Small Employer Health
Insurance Premiums.
Form 8947......................... Report of Branded Prescription Drug
Information.
Form 8966 *....................... FATCA Report.
Form 8966-C....................... Cover Sheet for Form 8966 Paper
Submissions.
Form 8979......................... Partnership Representative
Revocation/Resignation and
Designation.
Form 8990......................... Limitation on Business Interest
Expense IRC 163(j).
Form 8991......................... Tax on Base Erosion Payments of
Taxpayers with Substantial Gross
Receipts.
Form 8992......................... U.S Shareholder Calculation of
Global Intangible Low-Taxed Income
(GILTI).
Form 8992-Sch-B................... Calculation of Global Intangible Low-
Taxed Income (GILTI) for Members of
a U.S. Consolidated Group Who Are
U.S. Shareholders of a CFC.
Form 8993......................... Section 250 Deduction for Foreign-
Derived Intangible Income (FDII)and
Global Intangible Low-Taxed Income
(GILTI).
Form 8994 *....................... Employer Credit for Paid Family and
Medical Leave.
Form 8995 *....................... Qualified Business Income Deduction
Simplified Computation.
Form 8995-A *..................... Qualified Business Income Deduction.
Form 8995-A (SCH A) *............. Specified Service Trades or
Businesses.
Form 8995-A (SCH B) *............. Aggregation of Business Operations.
Form 8995-A (SCH C) *............. Loss Netting And Carryforward.
[[Page 51961]]
Form 8995-A (SCH D) *............. Special Rules for Patrons Of
Agricultural Or Horticultural
Cooperatives.
Form 8996......................... Qualified Opportunity Fund.
Form 926.......................... Return by a U.S. Transferor of
Property to a Foreign Corporation.
Form 965.......................... Inclusion of Deferred Foreign Income
Upon Transition to Participation
Exemption System.
Form 965 (SCH-D) LP............... U.S. Shareholder's Aggregate Foreign
Cash Position.
Form 965 (SCH-F).................. Foreign Taxes Deemed Paid by
Domestic Corporation (for U.S.
Shareholder Tax).
Form 965 (SCH-H).................. Disallowance of Foreign Tax Credit
and Amounts Reported on Forms 1116
and 1118.
Form 965-B........................ Corporate and Real Estate Investment
Trust (REIT) Report of Net 965 Tax
Liability and Electing REIT Report
of 965 Amounts.
Form 965-C........................ Transfer Agreement Under Section
965(h)(3).
Form 965-D........................ Transfer Agreement Under 965(i)(2).
Form 965-E........................ Consent Agreement Under
965(i)(4)(D).
Form 966.......................... Corporate Dissolution or
Liquidation.
Form 970 *........................ Application to Use LIFO Inventory
Method.
Form 972 *........................ Consent of Shareholder to Include
Specific Amount in Gross Income.
Form 973.......................... Corporation Claim for Deduction for
Consent Dividends.
Form 976.......................... Claim for Deficiency Dividends
Deductions by a Personal Holding
Company, Regulated Investment
Company, or Real Estate Investment
Trust.
Form 982 *........................ Reduction of Tax Attributes Due to
Discharge of Indebtedness (and
Section 1082 Basis Adjustment).
Form SS-4 *....................... Application for Employer
Identification Number.
Form SS-4(PR) *................... Solicitud de N[uacute]mero de
Identificaci[oacute]n Patronal
(EIN).
Form T (TIMBER) *................. Forest Activities Schedule.
Form W-8BEN *..................... Certificate of Foreign Status of
Beneficial Owner for United States
Tax Withholding (Individuals).
Form W-8BEN(E) *.................. Certificate of Entities Status of
Beneficial Owner for United States
Tax Withholding (Entities).
Form W-8ECI *..................... Certificate of Foreign Person's
Claim That Income is Effectively
Connected With the Conduct of a
Trade or Business in the United
States.
Form W-8IMY *..................... Certificate of Foreign Intermediary,
Foreign Flow-Through Entity, or
Certain U.S. Branches for United
States Tax Withholding and
Reporting.
------------------------------------------------------------------------
Appendix B
OMB numbers that will no longer be separately reported in order
to eliminate duplicate burden reporting. For business filers, the
following OMB numbers are or will be retired resulting in a total
reduction of 48,912,072 reported burden hours.
------------------------------------------------------------------------
Burden hours OMB No. Title
------------------------------------------------------------------------
1,005........................ 1545-0731 Definition of an S
Corporation.
41........................... 1545-0746 LR-100-78 (Final)
Creditability of
Foreign Taxes.
205.......................... 1545-0755 Related Group Election
With Respect to
Qualified Investments
in Foreign Base Company
Shipping Operations.
37,922,688................... * 1545-0771 TD 8864 (Final); EE-63-
88 (Final and temp
regulations) Taxation
of Fringe Benefits and
Exclusions From Gross
Income for Certain
Fringe Benefits; IA-140-
86 (Temporary) Fringe
Benefits Treas reg
1.274.
3,104........................ 1545-0807 (TD 7533) Final, DISC
Rules on Procedure and
Administration; Rules
on Export Trade
Corporations, and (TD
7896) Final, Income
from Trade Shows.
8,125........................ 1545-0879 TD 8426--Certain
Returned Magazines,
Paperbacks or Records
(IA-195-78).
978.......................... 1545-1018 FI-27-89 (Temporary and
Final) Real Estate
Mortgage Investment
Conduits; Reporting
Requirements and Other
Administrative Matters;
FI-61-91 (Final)
Allocation of Allocable
Investment.
1,025........................ 1545-1041 TD 8316 Cooperative
Housing Corporations.
50,417....................... 1545-1068 T.D. 8618--Definition of
a Controlled Foreign
Corporation, Foreign
Base Company Income,
and Foreign Personal
Holding Company Income
of a Controlled Foreign
Corporation (INTL-362-
88).
12,694....................... 1545-1070 Effectively connected
income and the branch
profits tax.
3,250........................ 1545-1072 INTL-952-86 (Final-TD
8410) and TD 8228
Allocation and
Apportionment of
Interest Expense and
Certain Other Expenses.
1,620........................ * 1545-1083 Treatment of Dual
Consolidated Losses.
40........................... 1545-1093 Final Minimum Tax-Tax
Benefit Rule (TD 8416).
4,008........................ 1545-1102 PS-19-92 (TD 9420--
Final) Carryover
Allocations and Other
Rules Relating to the
Low-Income Housing
Credit.
19,830....................... * 1545-1130 Special Loss Discount
Account and Special
Estimated Tax Payments
for Insurance
Companies.
1,500........................ 1545-1138 TD-8350 (Final)
Requirements For
Investments to Qualify
under Section 936(d)(4)
as Investments in
Qualified Caribbean
Basin Countries.
70........................... * 1545-1146 Applicable Conventions
Under the Accelerated
Cost.
640,000...................... 1545-1191 Information with Respect
to Certain Foreign-
Owned Corporations--IRC
Section 6038A.
662.......................... 1545-1218 CO-25-96 (TD 8824--
Final) Regulations
Under Section 1502 of
the Internal Revenue
Code of 1986;
Limitations on Net
Operating Loss
Carryforwards and
Certain Built-in Losses
and Credits Following.
1,000........................ 1545-1224 T.D. 8337 (Final)
Allocation and
Apportionment of
Deduction for State
Income Taxes (INTL-112-
88).
1,000........................ * 1545-1233 Adjusted Current
Earnings (IA-14-91)
(Final).
2,000........................ * 1545-1237 REG-209831-96 (TD 8823)
Consolidated Returns--
Limitation on the Use
of Certain Losses and
Deductions.
49,950....................... * 1545-1251 TD 8437--Limitations on
Percentage Depletion in
the Case of Oil and Gas
Wells.
50........................... 1545-1254 TD 8396--Conclusive
Presumption of
Worthlessness of Debts
Held by Banks (FI-34-
91).
[[Page 51962]]
1............................ * 1545-1260 CO-62-89 (Final) Final
Regulations under
Section 382 of the
Internal Revenue Code
of 1986; Limitations on
Corporate Net Operating
Loss Carryforwards.
2,390........................ 1545-1271 Treatment of transfers
of stock or securities
to foreign
corporations.
200.......................... 1545-1275 Limitations on net
operating loss
carryforwards and
certain built-in losses
following ownership
change.
2,070........................ 1545-1287 FI-3-91 (TD 8456--Final)
Capitalization of
Certain Policy
Acquisition Expenses.
625.......................... 1545-1290 TD 8513--Bad Debt
Reserves of Banks.
3,542........................ 1545-1299 TD 8459--Settlement
Funds.
2,200........................ 1545-1300 Treatment of Acquisition
of Certain Financial
Institutions: Certain
Tax Consequences of
Federal Financial
Assistance to Financial
Institutions.
322.......................... 1545-1308 TD 8449 (Final)
Election, Revocation,
Termination, and Tax
Effect of Subchapter S
Status.
63........................... 1545-1324 CO-88-90 (TD 8530)
Limitation on Net
Operating Loss
Carryforwards and
Certain Built-in Losses
Following Ownership
Change; Special Rule
for Value of a Loss
Corporation Under the
Jurisdiction.
5............................ 1545-1338 Election Out of
Subchapter K for
Producers of Natural
Gas--TD 8578.
18,600....................... * 1545-1344 TD 8560 (CO-30-92)
Consolidated Returns--
Stock Basis and Excess
Loss Accounts, Earnings
and Profits, Absorption
of Deductions and
Losses, Joining and
Leaving Consolidated
Groups, Worthless
(Final).
2,000........................ 1545-1352 TD 8586 (Final)
Treatment of Gain From
Disposition of Certain
Natural Resource
Recapture Property.
104,899...................... 1545-1357 PS-78-91 (TD 8521) (TD
8859) Procedures for
Monitoring Compliance
with Low-Income Housing
Credit Requirements; PS-
50-92 Rules to Carry
Out the Purposes of
Section 42 and for
Correcting.
9,350........................ 1545-1364 Methods to Determine
Taxable Income in
connection with a Cost
Sharing Arrangement--
IRC Section 482.
20,000....................... 1545-1412 FI-54-93 (Final) Clear
Reflection of Income in
the Case of Hedging
Transactions.
4,332........................ * 1545-1417 Form 8845--Indian
Employment Credit.
1,050........................ 1545-1433 Consolidated and
Controlled Groups-
Intercompany
Transactions and
Related Rules.
875.......................... 1545-1434 CO-26-96 (Final)
Regulations Under
Section 382 of the
Internal Revenue Code
of 1986; Application of
Section 382 in Short
Taxable Years and With
Respect to Controlled
Groups.
333.......................... 1545-1438 TD 8643 (Final)
Distributions of Stock
and Stock Rights.
10,000....................... 1545-1440 TD 8611, Conduit
Arrangements
Regulations--Final
(INTL-64-93).
2,000........................ * 1545-1447 CO-46-94 (TD 8594--
Final) Losses on Small
Business Stock.
1,250........................ 1545-1476 Source of Income From
Sales of Inventory and
Natural Resources
Produced in One
Jurisdiction and Sold
in Another
Jurisdiction.
171,050...................... 1545-1480 TD 8985--Hedging
Transactions.
2,500........................ 1545-1491 TD 8746--Amortizable
Bond Premium.
1,000........................ 1545-1493 TD 8684--Treatment of
Gain From the
Disposition of Interest
in Certain Natural
Resource Recapture
Property by S
Corporations and Their
Shareholders.
212,500...................... 1545-1507 (TD 8701)--Treatment of
Shareholders of Certain
Passive Investment
Companies; (TD 8178)--
Passive Foreign
Investment Companies.
326,436...................... * 1545-1522 Revenue Procedure 2017-
52, 2017-1, 2017-3
Rulings and
determination letters.
10,467....................... 1545-1530 Rev. Proc. 2007-32--Tip
Rate Determination
Agreement (Gaming
Industry); Gaming
Industry Tip Compliance
Agreement Program.
10,000....................... * 1545-1539 REG-208172-91 (TD 8787--
final) Basis Reduction
Due to Discharge of
Indebtedness.
18,553....................... * 1545-1541 Revenue Procedure 97-27,
Changes in Methods of
Accounting.
278,622...................... * 1545-1546 Revenue Procedure 97-33,
EFTPS (Electronic
Federal Tax Payment
System).
50,000....................... * 1545-1548 Rev. Proc. 2013-30,
Uniform Late S
Corporation Election
Revenue Procedure.
296,896...................... 1545-1549 Tip Reporting
Alternative Commitment
(TRAC) Agreement and
Tip Rate Determination
(TRDA) for Use in the
Food and Beverage
Industry.
30,580....................... 1545-1551 Changes in Methods of
Accounting (RP 2016-
29).
623.......................... 1545-1555 REG-115795-97 (Final)
General Rules for
Making and Maintaining
Qualified Electing Fund
Elections.
500.......................... 1545-1556 TD 8786--Source of
Income From Sales of
Inventory Partly From
Sources Within a
Possession of the U.S.;
Also, Source of Income
Derived From Certain
Purchases From a Corp.
Electing Sec. 936.
1,000........................ 1545-1558 Rev. Proc. 98-46
(modifies Rev. Proc. 97-
43)--Procedures for
Electing Out of
Exemptions Under
Section 1.475(c)-1; and
Rev. Rul. 97-39, Mark-
to-Market Accounting
Method for Dealers in
Securities.
100,000...................... 1545-1559 Revenue Procedures 98-46
and 97-44, LIFO
Conformity Requirement.
2,000........................ 1545-1566 Notice 2010-46,
Prevention of Over-
Withholding of U.S. Tax
Avoidance With Respect
to Certain Substitute
Dividend Payments.
904,000...................... 1545-1588 Adjustments Following
Sales of Partnership
Interests.
10,110....................... * 1545-1590 REG-251698-96 (T.D.
8869--Final) Subchapter
S Subsidiaries.
500.......................... * 1545-1617 REG-124069-02 (Final)
Section 6038--Returns
Required with Respect
to Controlled Foreign
Partnerships; REG-
118966-97 (Final)
Information Reporting
with Respect to Certain
Foreign Partnership.
3,000........................ 1545-1634 TD 9595 (REG-141399-07)
Consolidated Overall
Foreign Losses,
Separate Limitation
Losses, and Overall
Domestic Losses.
500.......................... 1545-1641 Rev. Proc. 99-17--Mark
to Market Election for
Commodities Dealers and
Securities and
Commodities Traders.
50........................... 1545-1642 TD 8853 (Final),
Recharacterizing
Financing Arrangements
Involving Fast-Pay
Stock.
1............................ 1545-1646 TD 8851--Return
Requirement for United
States Persons
Acquiring or Disposing
of an Interest in a
Foreign Partnership, or
Whose Proportional
Interest in a Foreign
Partnership Changes.
75........................... * 1545-1647 Revenue Procedure 2001-
21 Debt Roll-Ups.
1,620........................ * 1545-1657 Revenue Procedure 99-32--
Conforming Adjustments
Subsequent to Section
482 Allocations.
25........................... 1545-1658 Purchase Price
Allocations in Deemed
Actual Asset
Acquisitions.
10,000....................... 1545-1661 Qualified lessee
construction allowances
for short-term leases.
1,500........................ 1545-1671 REG-209709-94 (Final--TD
8865) Amortization of
Intangible Property.
70........................... 1545-1672 T.D. 9047--Certain
Transfers of Property
to Regulated Investment
Companies (RICs) and
Real Estate Investment
Trusts (REITs).
[[Page 51963]]
470.......................... 1545-1675 Treatment of taxable
income of a residual
interest holder in
excess of daily
accruals.
23,900....................... 1545-1677 Exclusions From Gross
Income of Foreign
Corporations.
13,134....................... 1545-1684 Pre-Filing Agreements
Program.
400.......................... * 1545-1690 Notice 2000-28, Coal
Exports.
400.......................... 1545-1699 TD 9715; Rev. Proc. 2015-
26 (Formerly TD 9002;
Rev Proc 2002-43),
Agent for Consolidated
Group.
3,200........................ 1545-1701 Revenue Procedure 2000-
37--Reverse Like-kind
Exchanges (as modified
by Rev Proc. 2004-51).
2,000........................ 1545-1706 TD 9315--Section 1503(d)
Closing Agreement
Requests.
1,800........................ 1545-1711 TD 9273--Stock Transfer
Rules: Carryover of
Earnings and Taxes (REG-
116050-99).
4,877........................ 1545-1714 Tip Reporting
Alternative Commitment
(TRAC) for most
industries.
870.......................... 1545-1716 Employer-Designed Tip
Reporting Program for
the Food and Beverage
Industry (EmTRAC)--
Notice 2001-1.
1,897........................ 1545-1717 Tip Rate Determination
Agreement (TRDA) for
Most Industries.
1,250........................ 1545-1718 Source of Income from
Certain Space and Ocean
Activities; Source of
Communications Income
(TD 9305--final).
15........................... 1545-1730 Manner of making
election to terminate
tax-exempt bond
financing.
19........................... 1545-1731 Extraterritorial Income
Exclusion Elections.
1,318........................ 1545-1736 Advanced Insurance
Commissions--Revenue
Procedure 2001-24.
500.......................... 1545-1748 Changes in Accounting
Periods--REG-106917-99
(TD 8669/Final).
5,950........................ 1545-1752 Revenue Procedure 2008-
38, Revenue Procedure
2008-39, Revenue
Procedure 2008-40,
Revenue Procedure 2008-
41, Revenue Procedure
2008-42.
100,000...................... 1545-1756 Revenue Procedure 2001-
56, Demonstration
Automobile Use.
530,090...................... 1545-1765 T.D. 9171, New Markets
Tax Credit.
500.......................... 1545-1768 Revenue Procedure 2003-
84, Optional Election
to Make Monthly Sec.
706 Allocations.
7,700........................ 1545-1774 Extensions of Time to
Elect Method for
Determining Allowable
Loss.
100.......................... 1545-1784 Rev Proc 2002-32 as
Modified by Rev Proc
2006-21, Waiver of 60-
month Bar on
Reconsolidation after
Disaffiliation.
600.......................... 1545-1786 Changes in Periods of
Accounting.
300.......................... 1545-1799 Notice 2002-69, Interest
Rates and Appropriate
Foreign Loss Payment
Patterns For
Determining the
Qualified Insurance
Income of Certain
Controlled Corporations
under Section 954(f).
7,500........................ * 1545-1801 Revenue Procedure 2002-
67, Settlement of
Section 351 Contingent
Liability Tax Shelter
Cases.
300.......................... 1545-1820 Revenue Procedure 2003-
33, Section 9100 Relief
for 338 Elections.
15,000....................... * 1545-1828 TD 9048; 9254--Guidance
under Section 1502;
Suspension of Losses on
Certain Stock
Disposition (REG-131478-
02).
100.......................... 1545-1831 TD 9157 (Final) Guidance
Regarding the Treatment
of Certain Contingent
Payment Debt
Instruments w/one or
more Payments that are
Denominated in, or
Determined by Reference
to, a Nonfunctional
Currency.
625.......................... * 1545-1833 Revenue Procedure 2003-
37, Documentation
Provisions for Certain
Taxpayers Using the
Fair Market Value
Method of Interest
Expense Apportionment.
8,600........................ 1545-1834 Revenue Procedure 2003-
39, Section 1031 LKE
(Like-Kind Exchanges)
Auto Leasing Programs.
2,000........................ * 1545-1837 Revenue Procedure 2003-
36, Industry Issue
Resolution Program.
3,200........................ 1545-1847 Revenue Procedure 2004-
29--Statistical
Sampling in Sec. 274
Context.
24,000....................... * 1545-1855 TD 9285--Limitation on
Use of the Nonaccrual-
Experience Method of
Accounting Under
Section 448(d)(5).
50........................... 1545-1861 Revenue Procedure 2004-
19--Probable or
Prospective Reserves
Safe Harbor.
3,000........................ 1545-1870 TD 9107--Guidance
Regarding Deduction and
Capitalization of
Expenditures.
1,500........................ 1545-1893 Rollover of Gain from
Qualified Small
Business Stock to
Another Qualified Small
Business Stock.
3,000........................ 1545-1905 TD 9289 (Final)
Treatment of
Disregarded Entities
Under Section 752.
200.......................... 1545-1906 TD 9210--LIFO Recapture
Under Section 1363(d).
76,190....................... 1545-1915 Notice 2005-4, Fuel Tax
Guidance, as modified.
552,100...................... 1545-1939 Notification Requirement
for Transfer of
Partnership Interest in
Electing Investment
Partnership (EIP).
52,182....................... 1545-1945 26 U.S. Code Sec. 475--
Mark to market
accounting method for
dealers in securities.
2,765........................ 1545-1946 T.D. 9315 (Final) Dual
Consolidated Loss
Regulations.
250.......................... 1545-1965 TD 9360 (REG-133446-03)
(Final) Guidance on
Passive Foreign Company
(PFIC) Purging
Elections.
1,985........................ * 1545-1983 Qualified Railroad Track
Maintenance Credit.
3,034,765.................... * 1545-1986 Notice 2006-47,
Elections Created or
Effected by the
American Jobs Creation
Act of 2004.
12........................... * 1545-1990 Application of Section
338 to Insurance
Companies.
150.......................... * 1545-2001 Rev. Proc. 2006-16,
Renewal Community
Depreciation
Provisions.
1,700........................ * 1545-2002 Notice 2006-25
(superseded by Notice
2007-53), Qualifying
Gasification Project
Program.
4,950........................ 1545-2003 Notice 2006-24,
Qualifying Advanced
Coal Project Program.
3,761........................ 1545-2004 Deduction for Energy
Efficient Commercial
Buildings.
171,160...................... * 1545-2008 Nonconventional Source
Fuel Credit.
25........................... * 1545-2014 TD 9452--Application of
Separate Limitations to
Dividends from
Noncontrolled Section
902 Corporations.
500.......................... 1545-2017 Notice 2006-46
Announcement of Rules
to be included in Final
Regulations under
Section 897(d) and (e)
of the Internal Revenue
Code.
375,000...................... 1545-2019 TD 9451--Guidance
Necessary to Facilitate
Business Election
Filing; Finalization of
Controlled Group
Qualification Rules (TD
9329).
200.......................... 1545-2028 Fuel Cell Motor Vehicle
Credit.
35........................... 1545-2030 REG-120509-06 (TD 9465--
Final), Determination
of Interest Expense
Deduction of Foreign
Corporations.
100.......................... 1545-2036 Taxation and Reporting
of REIT Excess
Inclusion Income by
REITs, RICs, and Other
Pass-Through Entities
(Notice 2006-97).
2,400........................ 1545-2072 Revenue Procedure 2007-
35--Statistical
Sampling for Purposes
of Section 199.
2,500........................ 1545-2091 TD 9512 (Final)--Nuclear
Decommissioning Funds.
[[Page 51964]]
25........................... 1545-2096 Loss on Subsidiary
Stock--REG-157711-02
(TD 9424--Final).
120.......................... 1545-2103 Election to Expense
Certain Refineries.
3,000........................ 1545-2110 REG-127770-07 (Final),
Modifications of
Commercial Mortgage
Loans Held by a Real
Estate Mortgage
Investment Conduit.
26,000....................... 1545-2114 S Corporation Guidance
under AJCA of 2004 (TD
9422 Final--REG-143326-
05).
389,330...................... * 1545-2122 Form 8931--Agricultural
Chemicals Security
Credit.
1,000........................ 1545-2125 REG-143544-04
Regulations Enabling
Elections for Certain
Transaction Under
Section 336(e).
2,700........................ * 1545-2133 Rev. Proc. 2009-16,
Section 168(k)(4)
Election Procedures and
Rev. Proc. 2009-33,
Section 168(k)(4)
Extension Property
Elections.
350.......................... * 1545-2134 Notice 2009-41--Credit
for Residential Energy
Efficient Property.
100.......................... 1545-2145 Notice 2009-52, Election
of Investment Tax
Credit in Lieu of
Production Tax Credit;
Coordination with
Department of Treasury
Grants for Specified
Energy Property in Lieu
of Tax Credits.
300,000...................... 1545-2147 Internal Revenue Code
Section 108(i)
Election.
4,500........................ 1545-2149 Treatment of Services
Under Section 482;
Allocation of Income
and Deductions From
Intangibles;
Stewardship Expense (TD
9456).
250.......................... 1545-2150 Notice 2009-58,
Manufacturers'
Certification of
Specified Plug-in
Electric Vehicles.
550,000...................... 1545-2151 Qualifying Advanced
Energy Project Credit--
Notice 2013-12.
180.......................... 1545-2153 Notice 2009-83--Credit
for Carbon Dioxide
Sequestration Under
Section 45Q.
1,000........................ * 1545-2155 TD 9469 (REG-102822-08)
Section 108 Reduction
of Tax Attributes for S
Corporations.
36,000....................... 1545-2156 Revenue Procedure 2010-
13, Disclosure of
Activities Grouped
under Section 469.
1,500........................ 1545-2158 Notice 2010-54:
Production Tax Credit
for Refined Coal.
5,988........................ 1545-2165 Notice of Medical
Necessity Criteria
under the Mental Health
Parity and Addiction
Equity Act of 2008.
3,260........................ 1545-2183 Transfers by Domestic
Corporations That Are
Subject to Section
367(a)(5);
Distributions by
Domestic Corporations
That Are Subject to
Section 1248(f). (TD
9614 & 9615).
694,750...................... 1545-2186 TD 9504, Basis Reporting
by Securities Brokers
and Basis Determination
for Stock; TD 9616, TD
9713, and TD 9750.
1,000........................ 1545-2194 Rules for Certain Rental
Real Estate Activities.
1,800........................ 1545-2209 REG-112805-10--Branded
Prescription Drugs.
403,177...................... 1545-2242 REG-135491-10--Updating
of Employer
Identification Numbers.
200.......................... 1545-2245 REG-160873-04--American
Jobs Creation Act
Modifications to
Section 6708, Failure
to Maintain List of
Advisees With Respect
to Reportable
Transactions.
75,000....................... 1545-2247 TD 9633--Limitations on
Duplication of Net
Built-in Losses.
400.......................... 1545-2259 Performance & Quality
for Small Wind Energy
Property.
1,800........................ 1545-2276 Safe Harbor for
Inadvertent
Normalization
Violations.
------------------------------
Total: 48,912,072........
------------------------------------------------------------------------
* Discontinued in FY20.
[FR Doc. 2021-20123 Filed 9-16-21; 8:45 am]
BILLING CODE 4830-01-P
