Agency Information Collection Activities; Submission for OMB Review; Comment Request; Internal Revenue Service (IRS) 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, 72311-72320 [2021-27517]

Download as PDF Federal Register / Vol. 86, No. 242 / Tuesday, December 21, 2021 / Notices 8. SINALOA CARTEL (a.k.a. CARTEL DE SINALOA; f.k.a. ‘‘GUADALAJARA CARTEL’’; f.k.a. ‘‘MEXICAN FEDERATION’’), Mexico [SDNTK] [ILLICIT-DRUGS-E.O.]. Sanctioned pursuant to section 1(a)(i) of the Order for having engaged in, or attempted to engage in, activities or transactions that have materially contributed to, or pose a significant risk of materially contributing to, the international proliferation of illicit drugs or their means of production. Dated: December 15, 2021. Andrea M. Gacki, Director, Office of Foreign Assets Control, U.S. Department of the Treasury. [FR Doc. 2021–27503 Filed 12–20–21; 8:45 am] BILLING CODE 4810–AL–P DEPARTMENT OF THE TREASURY Agency Information Collection Activities; Submission for OMB Review; Comment Request; Internal Revenue Service (IRS) 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 Departmental Offices, U.S. Department of the Treasury. ACTION: Notice. AGENCY: The Department of the Treasury will submit the following information collection requests to the Office of Management and Budget (OMB) for review and clearance in accordance with the Paperwork Reduction Act of 1995, on or after the date of publication of this notice. The public is invited to submit comments on these requests. DATES: Comments should be received on or before January 20, 2022 to be assured of consideration. ADDRESSES: Written comments and recommendations for the proposed SUMMARY: information collection should be sent within 30 days of publication of this notice to www.reginfo.gov/public/do/ PRAMain. Find this particular information collection by selecting ‘‘Currently under 30-day Review—Open for Public Comments’’ or by using the search function. FOR FURTHER INFORMATION CONTACT: Copies of the submissions may be obtained from Molly Stasko by emailing PRA@treasury.gov, calling (202) 622– 8922, or viewing the entire information collection request at www.reginfo.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 control numbers that report burden already included in this OMB control number. In order to eliminate this duplicative burden reporting, 163 OMB control numbers are being obsoleted. See Appendix B for information on the obsoleted OMB control numbers and the burden that was previously reported under those numbers. Tax Compliance Burden Tax compliance burden is defined as the time and money taxpayers spend to comply with their tax filing responsibilities. Time-related activities include recordkeeping, tax planning, gathering tax materials, learning about the law and what you need to do, and completing and submitting the return. Out-of-pocket costs include expenses such as purchasing tax software, paying a third-party preparer, and printing and postage. Tax compliance burden does 72311 not include a taxpayer’s tax liability, economic inefficiencies caused by suboptimal choices related to tax deductions or credits, or psychological costs. PRA Submission to OMB Title: U.S. Business Income Tax Return. OMB Control 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. 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. 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: 12,300,000. Total Estimated Time: 1,138,000,000 hours. Estimated Time per Respondent: 92 hours. Total Estimated Out-of-Pocket Costs: $48,303,000,000. Total Monetized Burden: $104,218,000,000. 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. Totals may not add due to rounding. FISCAL YEAR 2022 ICB ESTIMATES FOR FORM 1120 AND 1065 SERIES OF RETURNS AND FORMS AND SCHEDULES FY 22 jspears on DSK121TN23PROD with NOTICES1 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 VerDate Sep<11>2014 18:02 Dec 20, 2021 Jkt 256001 12,300,000 1,138,000,000 48,303,000,000 104,218,000,000 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 PO 00000 Frm 00109 Fmt 4703 FY 21 Sfmt 4703 500,000 53,000,000 4,024,000,000 8,415,000,000 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. E:\FR\FM\21DEN1.SGM 21DEN1 72312 Federal Register / Vol. 86, No. 242 / Tuesday, December 21, 2021 / Notices 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) 4.8 4.5 0.3 Average cost per taxpayer 85 75 245 Average monetized burden $3,900 2,800 20,600 $7,900 5,300 45,900 * ‘‘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 ................................................................................................................ Large * .............................................................................................................. Average time per taxpayer (hours) 2.1 2.0 0.1 140 90 895 Average cost per taxpayer $6,100 3,100 49,700 Average monetized burden $15,100 6,400 142,600 * 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 80 80 330 Average cost per taxpayer $3,100 2,800 24,500 Average monetized burden $6,400 5,800 58,500 * 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 jspears on DSK121TN23PROD with NOTICES1 Product Form Form Form Form Form Form Form Form Form 18:02 Dec 20, 2021 Dated: December 15, 2021. Molly Stasko, Treasury PRA Clearance Officer. Appendix A Title 1042 ....................................... 1042 (SCH Q) ....................... 1042–S .................................. 1042–T .................................. 1065 ....................................... 1065 (SCH B–1) .................... 1065 (SCH B–2) .................... 1065 (SCH C) ........................ 1065 (SCH D) ........................ VerDate Sep<11>2014 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. Authority: 44 U.S.C. 3501 et seq. 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. Jkt 256001 PO 00000 Frm 00110 Fmt 4703 Sfmt 4703 E:\FR\FM\21DEN1.SGM 21DEN1 Federal Register / Vol. 86, No. 242 / Tuesday, December 21, 2021 / Notices Product Title Form Form Form Form Form Form Form Form Form Form 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 Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form 1118 (SCH K) ........................ 1120 ....................................... 1120 (SCH B) ........................ 1120 (SCH D) ........................ 1120 (SCH G) ....................... 1120 (SCH H) ........................ 1120 (SCH M–3) ................... 1120 (SCH N) ........................ 1120 (SCH O) ....................... 1120 (SCH PH) ..................... 1120 (SCH UTP) ................... 1120–C .................................. 1120F .................................... 1120–F (SCH H) ................... 1120–F (SCH I) ..................... 1120–F (SCH M1 & M2) ....... 1120–F (SCH M–3) ............... 1120–F (SCH P) .................... 1120–F (SCH S) .................... 1120–F (SCH V) .................... 1120–FSC ............................. 1120FSC (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) ............... jspears on DSK121TN23PROD with NOTICES1 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 1120–POL ............................. 1120–REIT ............................ 1120–RIC .............................. 1120S .................................... 1120S (SCH B–1) ................. 1120S (SCH D) ..................... 1120S (SCH K–1) ................. 1120S (SCH M–3) ................. 1120–SF ................................ 1120–W ................................. 1120–X .................................. 1122 ....................................... 1125–A .................................. 1125–E .................................. 1127 ....................................... 1128 ....................................... 1138 ....................................... 1139 ....................................... 2220 ....................................... 2438 ....................................... 2439 ....................................... 2553 ....................................... 2848 ....................................... 3115 ....................................... 3468 ....................................... 3520 ....................................... 3520–A .................................. 3800 ....................................... VerDate Sep<11>2014 18:02 Dec 20, 2021 72313 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. 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. Exclusion of Income From the International Operation of Ships or Aircraft Under Section 883. List of Vessels or Aircraft, Operators, and Owners. U.S. Income Tax Return of a Foreign Sales Corporation. Transfer Price or Commission. U.S. Income Tax Return for Homeowners Associations. Interest Charge Domestic International Sales Corporation Return. Shareholder’s Statement of IC–DISC Distributions. Intercompany Transfer Price or Commission. Borrower’s Certificate of Compliance With the Rules for Producer’s Loans. U.S. Life Insurance Company Income Tax Return. Net Income (Loss) Reconciliation for U.S. Life Insurance Companies With Total Assets of $10 Million or More. Return for Nuclear Decommissioning Funds and Certain Related Persons. U.S. Property and Casualty Insurance Company Income Tax Return. Net Income (Loss) Reconciliation for U.S. Property and Casualty Insurance Companies With Total Assets of $10 Million or More. U.S. Income Tax Return for Certain Political Organizations. U.S. Income Tax Return for Real Estate Investment Trusts. U.S. Income Tax Return for Regulated Investment Companies. U.S. Income Tax Return for an S Corporation. Information on Certain Shareholders of an S Corporation. Capital Gains and Losses and Built-In Gains. Shareholder’s Share of Income, Deductions, Credits, etc. Net Income (Loss) Reconciliation for S Corporations With Total Assets of $10 Million or More. U.S. Income Tax Return for Settlement Funds (Under Section 468B). Estimated Tax for Corporations. Amended U.S. Corporation Income Tax Return. Authorization and Consent of Subsidiary Corporation to be Included in a Consolidated Income Tax Return. Cost of Goods Sold. Compensation of Officers. Application for Extension of Time for Payment of Tax Due to Undue Hardship. Application to Adopt, Change, or Retain a Tax Year. Extension of Time For Payment of Taxes By a Corporation Expecting a Net Operating Loss Carryback. Corporation Application for Tentative Refund. Underpayment of Estimated Tax By Corporations. Undistributed Capital Gains Tax Return. Notice to Shareholder of Undistributed Long-Term Capital Gains. Election by a Small Business Corporation. Power of Attorney and Declaration of Representative. Application for Change in Accounting Method. Investment Credit. Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts. Annual Return of Foreign Trust With a U.S. Owner. General Business Credit. Jkt 256001 PO 00000 Frm 00111 Fmt 4703 Sfmt 4703 E:\FR\FM\21DEN1.SGM 21DEN1 72314 Federal Register / Vol. 86, No. 242 / Tuesday, December 21, 2021 / Notices jspears on DSK121TN23PROD with NOTICES1 Product Title Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form 4136 ....................................... 4255 ....................................... 4466 ....................................... 4562 ....................................... 4684 ....................................... 4797 ....................................... 4810 ....................................... 4876A .................................... 5452 ....................................... 5471 ....................................... 5471 (SCH E) ........................ 5471 (SCH H) ........................ 5471 (SCH I–1) ..................... 5471 (SCH J) ........................ 5471 (SCH M) ....................... 5471 (SCH O) ....................... 5471 (SCH P) ........................ 5471 (SCH Q) ....................... 5471 (SCH R) ........................ 5472 ....................................... Form Form Form Form Form Form Form Form Form Form 56 ........................................... 56F ........................................ 5713 ....................................... 5713 (SCH A) ........................ 5713 (SCH B) ........................ 5713 (SCH C) ........................ 5735 ....................................... 5735 Schedule P ................... 5884 ....................................... 5884–A .................................. Form Form Form Form Form Form 6198 6478 6627 6765 6781 7004 Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form 8023 ....................................... 8050 ....................................... 8082 ....................................... 8275 ....................................... 8275R .................................... 8283 ....................................... 8288 ....................................... 8288A .................................... 8288B .................................... 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 8655 ....................................... 8697 ....................................... 8703 ....................................... 8716 ....................................... 8752 ....................................... 8804 ....................................... 8804 (SCH A) ........................ 8804–C .................................. ....................................... ....................................... ....................................... ....................................... ....................................... ....................................... VerDate Sep<11>2014 18:02 Dec 20, 2021 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. CFC Income by CFC Income Groups. Distributions From a Foreign Corporations. Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business. Notice Concerning Fiduciary Relationship. Notice Concerning Fiduciary Relationship of Financial Institution. International Boycott Report. International Boycott Factor (Section 999(c)(1)). Specifically, Attributable Taxes and Income (Section 999(c)(2)). Tax Effect of the International Boycott Provisions. American Samoa Economic Development Credit. Allocation of Income and Expenses Under Section 936(h)(5). Work Opportunity Credit. Credits for Affected Midwestern Disaster Area Employers (for Employers Affected by Hurricane Harvey, Irma, or Maria or Certain California Wildfires). At-Risk Limitations. Biofuel Producer Credit. Environmental Taxes. Credit for Increasing Research Activities. Gains and Losses From Section 1256 Contracts and Straddles. Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns. Elections Under Section 338 for Corporations Making Qualified Stock Purchases. Direct Deposit Corporate Tax Refund. Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR). Disclosure Statement. Regulation Disclosure Statement. Noncash Charitable Contributions. U.S. Withholding Tax Return for Dispositions by Foreign Persons of U.S. Real Property Interests. Statement of Withholding on Dispositions by Foreign Persons of U.S. Real Property Interests. Application for Withholding Certificate for Dispositions by Foreign Persons of U.S. Real Property Interests. Report of Cash Payments Over $10,000 Received In a Trade or Business. Electronic Deposit of Tax Refund of $1 Million or More. Report of a Sale or Exchange of Certain Partnership Interests. Lender’s Information Return for Mortgage Credit Certificates (MCCs). Interest Charge on DISC-Related Deferred Tax Liability. U.S. Corporation Income Tax Declaration for an IRS e-file Return. Foreign Corporation Income Tax Declaration for an IRS e-file Return. U.S. Partnership Declaration for an IRS e-file Return. U.S. S Corporation Income Tax Declaration for an IRS e-file Return. Affiliations Schedule. Low-Income Housing Credit. Asset Acquisition Statement Under Section 1060. Low-Income Housing Credit Allocation and Certification. Annual Statement for Low-Income Housing Credit. Recapture of Low-Income Housing Credit. Information Return By Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund. Return by a Shareholder Making Certain Late Elections to End Treatment as a Passive Foreign Investment Company. Reporting Agent Authorization. Interest Computation Under the Look-Back Method for Completed Long-Term Contracts. Annual Certification of a Residential Rental Project. Election To Have a Tax Year Other Than a Required Tax Year. Required Payment or Refund Under Section 7519. Annual Return for Partnership Withholding Tax (Section 1446). Penalty for Underpayment of Estimated Section 1446 Tax for Partnerships. Certificate of Partner-Level Items to Reduce Section 1446 Withholding. Jkt 256001 PO 00000 Frm 00112 Fmt 4703 Sfmt 4703 E:\FR\FM\21DEN1.SGM 21DEN1 Federal Register / Vol. 86, No. 242 / Tuesday, December 21, 2021 / Notices Product 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 Title 8804–W ................................. 8805 ....................................... 8806 ....................................... 8810 ....................................... 8813 ....................................... 8816 ....................................... 8819 ....................................... 8820 ....................................... 8822B .................................... 8824 ....................................... 8825 ....................................... 8826 ....................................... 8827 ....................................... 8830 ....................................... 8832 ....................................... 8833 ....................................... 8834 ....................................... 8835 ....................................... 8838 ....................................... 8838–P .................................. 8842 ....................................... 8844 ....................................... 8845 ....................................... 8846 ....................................... 8848 ....................................... Form 8858 ....................................... jspears on DSK121TN23PROD with NOTICES1 Form 8858 (SCH M) ....................... Form Form Form Form Form Form Form Form Form Form 8864 8865 8865 8865 8865 8865 8865 8865 8865 8866 ....................................... ....................................... (SCH G) ....................... (SCH H) ........................ (SCH K–1) .................... (SCH K–2) .................... (SCH K–3) .................... (SCH O) ....................... (SCH P) ........................ ....................................... Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form 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 ....................................... VerDate Sep<11>2014 18:02 Dec 20, 2021 72315 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. Consent to Extend the Time To Assess Tax Under Section 367-Gain Recognition Agreement. Consent To Extend the Time To Assess Tax Pursuant to the Gain Deferral Method (Section 721(c)). Election to Use Different Annualization Periods for Corporate Estimated Tax. Empowerment Zone Employment Credit. Indian Employment Credit. Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips. Consent to Extend the Time to Assess the Branch Profits Tax Under Regulations Sections 1.884–2(a) and (c). Information Return of U.S. Persons With Respect to Foreign Disregarded Entities (FDEs) and Foreign Branches (FBs). Transactions Between Foreign Disregarded Entity of a Foreign Tax Owner and the Filer or Other Related Entities. Biodiesel and Renewable Diesel Fuels Credit. Return of U.S. Persons With Respect to Certain Foreign Partnerships. Statement of Application for the Gain Deferral Method Under Section 721(c ). Acceleration Events and Exceptions Reporting Relating to Gain Deferral Method Under Section 721 (c). Partner’s Share of Income, Deductions, Credits, etc. 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. Jkt 256001 PO 00000 Frm 00113 Fmt 4703 Sfmt 4703 E:\FR\FM\21DEN1.SGM 21DEN1 72316 Federal Register / Vol. 86, No. 242 / Tuesday, December 21, 2021 / Notices Product Form Form Form Form Form Form Form Form Form Title 8941 ....................................... 8947 ....................................... 8966 ....................................... 8966–C .................................. 8979 ....................................... 8990 ....................................... 8991 ....................................... 8992 ....................................... 8992 SCH–B ......................... Form 8993 ....................................... Form Form Form Form Form Form Form Form Form Form Form Form Form Form 8994 ....................................... 8995 ....................................... 8995–A .................................. 8995–A (SCH A) ................... 8995–A (SCH B) ................... 8995–A (SCH C) ................... 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 Form Form Form Form Form Form Form Form 965–C .................................... 965–D .................................... 965–E .................................... 965 (SCH–A) ......................... 965 (SCH–B) ......................... 965 (SCH–C) ......................... 965 (SCH–D) ......................... 965 (SCH–E) ......................... 965 (SCH–F) ......................... 965 (SCH–G) ......................... 965 (SCH–H) ......................... 966 ......................................... 970 ......................................... 972 ......................................... 973 ......................................... 976 ......................................... Form Form Form Form Form Form Form 982 ......................................... SS–4 ...................................... SS–4PR ................................. T (TIMBER) ........................... W–8BEN ................................ W–8BEN(E) ........................... W–8ECI ................................. Form W–8IMY ................................. 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 Operation. Loss Netting and Carryforward. 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 REIT Report of Net 965 Amounts. Transfer Agreement Under Section 965(h)(3). Transfer Agreement Under 965(i)(2). Consent Agreement Under 965(i)(4)(D). U.S. Shareholder’s Section 965(a) Inclusion Amount. Deferred Foreign Income Corporation’s Earnings and Profits (E&P). U.S. Shareholder’s Aggregate Foreign Earnings and Profits Deficit. U.S. Shareholder’s Aggregate Foreign Cash Position. U.S. Shareholder’s Aggregate Foreign Cash Position Detail. Foreign Taxes Deemed Paid by Domestic Corporation (for U.S. Shareholder Tax). Foreign Taxes Deemed Paid by Domestic Corporation (for U.S. Shareholder Tax Year Ending in 2017). Disallowance of Foreign Tax Credit and Amounts Reported on Forms 1116 and 1118. Corporate Dissolution or Liquidation. Application to Use LIFO Inventory Method. Consent of Shareholder to Include Specific Amount in Gross Income. Corporation Claim for Deduction for Consent Dividends. Claim for Deficiency Dividends Deductions by a Personal Holding Company, Regulated Investment Company, or Real Estate Investment Trust. Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment). Application for Employer Identification Number. Solicitud de Nu´mero de Identificacio´n Patronal (EIN). Forest Activities Schedule. Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding (Individual). Certificate of Entities Status of Beneficial Owner for United States Tax Withholding (Entities). Certificate of Foreign Person’s Claim That Income is Effectively Connected With the Conduct of a Trade or Business in the United States. Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S. Branches for United States Tax Withholding. Appendix B OMB numbers that will no longer be separately reported in order to eliminate jspears on DSK121TN23PROD with NOTICES1 Burden hours duplicate burden reporting. For business filers, the following OMB numbers are or will be retired resulting OMB No. 1,005 ......................................................... 41 .............................................................. 205 ............................................................ 1545–0731 1545–0746 1545–0755 37,922,688 ................................................ * 1545–0771 3,104 ......................................................... 1545–0807 8,125 ......................................................... 1545–0879 VerDate Sep<11>2014 18:02 Dec 20, 2021 Jkt 256001 PO 00000 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). Frm 00114 Fmt 4703 Sfmt 4703 E:\FR\FM\21DEN1.SGM 21DEN1 Federal Register / Vol. 86, No. 242 / Tuesday, December 21, 2021 / Notices jspears on DSK121TN23PROD with NOTICES1 Burden hours OMB No. 978 ............................................................ 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 ....................................................... * 1545–1130 1,500 ......................................................... 1545–1138 70 .............................................................. 640,000 ..................................................... * 1545–1146 1545–1191 662 ............................................................ 1545–1218 1,000 ......................................................... 1545–1224 1,000 ......................................................... 2,000 ......................................................... * 1545–1233 * 1545–1237 49,950 ....................................................... 50 .............................................................. * 1545–1251 1545–1254 1 ................................................................ * 1545–1260 2,390 ......................................................... 200 ............................................................ 1545–1271 1545–1275 2,070 ......................................................... 625 ............................................................ 3,542 ......................................................... 2,200 ......................................................... 1545–1287 1545–1290 1545–1299 1545–1300 322 ............................................................ 1545–1308 63 .............................................................. 1545–1324 5 ................................................................ 18,600 ....................................................... 1545–1338 * 1545–1344 2,000 ......................................................... 1545–1352 104,899 ..................................................... 1545–1357 9,350 ......................................................... 1545–1364 20,000 ....................................................... 4,332 ......................................................... 1,050 ......................................................... 1545–1412 * 1545–1417 1545–1433 875 ............................................................ 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 VerDate Sep<11>2014 18:02 Dec 20, 2021 Jkt 256001 PO 00000 72317 Title FI–27–89 (Temporary and Final) Real Estate Mortgage Investment Conduits; Reporting Requirements and Other Administrative Matters; FI–61–91 (Final) Allocation of Allocable Investment. TD 8316 Cooperative Housing Corporations. T.D. 8618—Definition of a Controlled Foreign Corporation, Foreign Base Company Income, and Foreign Personal Holding Company Income of a Controlled Foreign Corporation (INTL–362–88). Effectively connected income and the branch profits tax. INTL–952–86 (Final—TD 8410) and TD 8228 Allocation and Apportionment of Interest Expense and Certain Other Expenses. Treatment of Dual Consolidated Losses. Final Minimum Tax-Tax Benefit Rule (TD 8416). PS–19–92 (TD 9420—Final) Carryover Allocations and Other Rules Relating to the Low-Income Housing Credit. Special Loss Discount Account and Special Estimated Tax Payments for Insurance Companies. TD–8350 (Final) Requirements For Investments to Qualify under Section 936(d)(4) as Investments in Qualified Caribbean Basin Countries. Applicable Conventions Under the Accelerated Cost. Information with Respect to Certain Foreign-Owned Corporations—IRC Section 6038A. CO–25–96 (TD 8824—Final) Regulations Under Section 1502 of the Internal Revenue Code of 1986; Limitations on Net Operating Loss Carryforwards and Certain Built-in Losses and Credits Following. T. D. 8337 (Final) Allocation and Apportionment of Deduction for State Income Taxes (INTL–112–88). Adjusted Current Earnings (IA–14–91) (Final). REG–209831–96 (TD 8823) Consolidated Returns—Limitation on the Use of Certain Losses and Deductions. TD 8437—Limitations on Percentage Depletion in the Case of Oil and Gas Wells. TD 8396—Conclusive Presumption of Worthlessness of Debts Held by Banks (FI– 34–91). CO–62–89 (Final) Final Regulations under Section 382 of the Internal Revenue Code of 1986; Limitations on Corporate Net Operating Loss Carryfowards. 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 LowIncome 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. Frm 00115 Fmt 4703 Sfmt 4703 E:\FR\FM\21DEN1.SGM 21DEN1 72318 Federal Register / Vol. 86, No. 242 / Tuesday, December 21, 2021 / Notices jspears on DSK121TN23PROD with NOTICES1 Burden hours OMB No. 212,500 ..................................................... 1545–1507 326,436 ..................................................... 10,467 ....................................................... * 1545–1522 1545–1530 10,000 ....................................................... * 1545–1539 18,553 ....................................................... 278,622 ..................................................... 50,000 ....................................................... 296,896 ..................................................... * 1545–1541 * 1545–1546 * 1545–1548 1545–1549 30,580 ....................................................... 623 ............................................................ 1545–1551 1545–1555 500 ............................................................ 1545–1556 1,000 ......................................................... 1545–1558 100,000 ..................................................... 2,000 ......................................................... 1545–1559 1545–1566 904,000 ..................................................... 10,110 ....................................................... 500 ............................................................ 1545–1588 * 1545–1590 * 1545–1617 3,000 ......................................................... 1545–1634 500 ............................................................ 1545–1641 50 .............................................................. 1545–1642 1 ................................................................ 1545–1646 75 .............................................................. 1,620 ......................................................... * 1545–1647 * 1545–1657 25 .............................................................. 10,000 ....................................................... 1,500 ......................................................... 70 .............................................................. 1545–1658 1545–1661 1545–1671 1545–1672 470 ............................................................ 1545–1675 23,900 ....................................................... 13,134 ....................................................... 400 ............................................................ 400 ............................................................ 1545–1677 1545–1684 * 1545–1690 1545–1699 3,200 ......................................................... 1545–1701 2,000 ......................................................... 1,800 ......................................................... 1545–1706 1545–1711 4,877 ......................................................... 870 ............................................................ 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 ............................................................ 1545–1756 1545–1765 1545–1768 VerDate Sep<11>2014 18:02 Dec 20, 2021 Jkt 256001 PO 00000 Title (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). 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. Frm 00116 Fmt 4703 Sfmt 4703 E:\FR\FM\21DEN1.SGM 21DEN1 Federal Register / Vol. 86, No. 242 / Tuesday, December 21, 2021 / Notices jspears on DSK121TN23PROD with NOTICES1 Burden hours OMB No. 7,700 ......................................................... 100 ............................................................ 1545–1774 1545–1784 600 ............................................................ 300 ............................................................ 1545–1786 1545–1799 7,500 ......................................................... * 1545–1801 300 ............................................................ 15,000 ....................................................... 1545–1820 * 1545–1828 100 ............................................................ 1545–1831 625 ............................................................ * 1545–1833 8,600 ......................................................... 1545–1834 2,000 ......................................................... 3,200 ......................................................... 24,000 ....................................................... * 1545–1837 1545–1847 * 1545–1855 50 .............................................................. 3,000 ......................................................... 1,500 ......................................................... 1545–1861 1545–1870 1545–1893 3,000 ......................................................... 200 ............................................................ 76,190 ....................................................... 552,100 ..................................................... 1545–1905 1545–1906 1545–1915 1545–1939 52,182 ....................................................... 2,765 ......................................................... 250 ............................................................ 1545–1945 1545–1946 1545–1965 1,985 ......................................................... 3,034,765 .................................................. * 1545–1983 * 1545–1986 12 .............................................................. 150 ............................................................ 1,700 ......................................................... * 1545–1990 * 1545–2001 * 1545–2002 4,950 ......................................................... 3,761 ......................................................... 171,160 ..................................................... 25 .............................................................. 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 ......................................................... 25 .............................................................. 120 ............................................................ 3,000 ......................................................... 1545–2072 1545–2091 1545–2096 1545–2103 1545–2110 26,000 ....................................................... 389,330 ..................................................... 1,000 ......................................................... 1545–2114 * 1545–2122 1545–2125 2,700 ......................................................... * 1545–2133 350 ............................................................ 100 ............................................................ * 1545–2134 1545–2145 300,000 ..................................................... 1545–2147 VerDate Sep<11>2014 18:02 Dec 20, 2021 Jkt 256001 PO 00000 72319 Title 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. 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. Frm 00117 Fmt 4703 Sfmt 4703 E:\FR\FM\21DEN1.SGM 21DEN1 72320 Federal Register / Vol. 86, No. 242 / Tuesday, December 21, 2021 / Notices Burden hours OMB No. 4,500 ......................................................... 1545–2149 250 ............................................................ 550,000 ..................................................... 180 ............................................................ 1,000 ......................................................... 1545–2150 1545–2151 1545–2153 * 1545–2155 36,000 ....................................................... 1,500 ......................................................... 5,988 ......................................................... 1545–2156 1545–2158 1545–2165 3,260 ......................................................... 1545–2183 694,750 ..................................................... 1545–2186 1,000 ......................................................... 1,800 ......................................................... 403,177 ..................................................... 200 ............................................................ 1545–2194 1545–2209 1545–2242 1545–2245 75,000 ....................................................... 400 ............................................................ 1,800 ......................................................... 1545–2247 1545–2259 1545–2276 48,912,072 ......................................... Total: Title Treatment of Services Under Section 482; Allocation of Income and Deductions From Intangibles; Stewardship Expense (TD 9456). Notice 2009–58, Manufacturers’ Certification of Specified Plug-in Electric Vehicles. Qualifying Advanced Energy Project Credit—Notice 2013–12. Notice 2009–83—Credit for Carbon Dioxide Sequestration Under Section 45Q. TD 9469 (REG–102822–08) Section 108 Reduction of Tax Attributes for S Corporations. Revenue Procedure 2010–13, Disclosure of Activities Grouped under Section 469. Notice 2010–54: Production Tax Credit for Refined Coal. Notice of Medical Necessity Criteria under the Mental Health Parity and Addiction Equity Act of 2008. Transfers by Domestic Corporations That Are Subject to Section 367(a)(5); Distributions by Domestic Corporations That Are Subject to Section 1248(f). (TD 9614 & 9615). TD 9504, Basis Reporting by Securities Brokers and Basis Determination for Stock; TD 9616, TD9713, and TD 9750. Rules for Certain Rental Real Estate Activities. REG–112805–10—Branded Prescription Drugs. REG–135491–10—Updating of Employer Identification Numbers. REG–160873–04—American Jobs Creation Act Modifications to Section 6708, Failure to Maintain List of Advisees With Respect to Reportable Transactions. TD 9633—Limitations on Duplication of Net Built-in Losses. Performance & Quality for Small Wind Energy Property. Safe Harbor for Inadvertent Normalization Violations. * Discontinued in FY21. [FR Doc. 2021–27517 Filed 12–20–21; 8:45 am] jspears on DSK121TN23PROD with NOTICES1 BILLING CODE 4830–01–P VerDate Sep<11>2014 18:02 Dec 20, 2021 Jkt 256001 PO 00000 Frm 00118 Fmt 4703 Sfmt 9990 E:\FR\FM\21DEN1.SGM 21DEN1

Agencies

DEPARTMENT OF THE TREASURY

[Federal Register Volume 86, Number 242 (Tuesday, December 21, 2021)]
[Notices]
[Pages 72311-72320]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2021-27517]


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DEPARTMENT OF THE TREASURY


Agency Information Collection Activities; Submission for OMB 
Review; Comment Request; Internal Revenue Service (IRS) 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: Departmental Offices, U.S. Department of the Treasury.

ACTION: Notice.

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SUMMARY: The Department of the Treasury will submit the following 
information collection requests to the Office of Management and Budget 
(OMB) for review and clearance in accordance with the Paperwork 
Reduction Act of 1995, on or after the date of publication of this 
notice. The public is invited to submit comments on these requests.

DATES: Comments should be received on or before January 20, 2022 to be 
assured of consideration.

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

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

SUPPLEMENTARY INFORMATION: 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 control numbers that report burden already included in 
this OMB control number. In order to eliminate this duplicative burden 
reporting, 163 OMB control numbers are being obsoleted. See Appendix B 
for information on the obsoleted OMB control numbers and the burden 
that was previously reported under those numbers.

Tax Compliance Burden

    Tax compliance burden is defined as the time and money taxpayers 
spend to comply with their tax filing responsibilities. Time-related 
activities include recordkeeping, tax planning, gathering tax 
materials, learning about the law and what you need to do, and 
completing and submitting the return. Out-of-pocket costs include 
expenses such as purchasing tax software, paying a third-party 
preparer, and printing and postage. Tax compliance burden does not 
include a taxpayer's tax liability, economic inefficiencies caused by 
sub-optimal choices related to tax deductions or credits, or 
psychological costs.

PRA Submission to OMB

    Title: U.S. Business Income Tax Return.
    OMB Control 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.
    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. 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: 12,300,000.
    Total Estimated Time: 1,138,000,000 hours.
    Estimated Time per Respondent: 92 hours.
    Total Estimated Out-of-Pocket Costs: $48,303,000,000.
    Total Monetized Burden: $104,218,000,000.
    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. Totals may 
not add due to rounding.

         Fiscal Year 2022 ICB Estimates for Form 1120 and 1065 Series of Returns and Forms and Schedules
----------------------------------------------------------------------------------------------------------------
                                                          FY 22                                      FY 21
----------------------------------------------------------------------------------------------------------------
Number of Taxpayers............................               12,300,000             500,000          11,800,000
Burden in Hours................................            1,138,000,000          53,000,000       1,085,000,000
Burden in Dollars..............................           48,303,000,000       4,024,000,000      44,279,000,000
Monetized Total Burden.........................          104,218,000,000       8,415,000,000      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.

[[Page 72312]]



                           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................................             4.8              85          $3,900          $7,900
Small...........................................             4.5              75           2,800           5,300
Other *.........................................             0.3             245          20,600          45,900
----------------------------------------------------------------------------------------------------------------
* ``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........................             2.1             140          $6,100         $15,100
Small...........................................             2.0              90           3,100           6,400
Large *.........................................             0.1             895          49,700         142,600
----------------------------------------------------------------------------------------------------------------
* 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              80          $3,100          $6,400
Small...........................................             5.3              80           2,800           5,800
Large *.........................................             0.1             330          24,500          58,500
----------------------------------------------------------------------------------------------------------------
* 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.
    Authority: 44 U.S.C. 3501 et seq.

    Dated: December 15, 2021.
Molly Stasko,
Treasury PRA Clearance Officer.

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.

[[Page 72313]]

 
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.
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 1120F...................  U.S. Income Tax Return of a Foreign
                                Corporation.
Form 1120-F (SCH H)..........  Deductions Allocated to Effectively
                                Connected Income Under Regulations
                                Section 1.861-8.
Form 1120-F (SCH I)..........  Interest Expense Allocation Under
                                Regulations Section 1.882-5.
Form 1120-F (SCH M1 & M2)....  Reconciliation of Income (Loss) and
                                Analysis of Unappropriated Retained
                                Earnings per Books.
Form 1120-F (SCH M-3)........  Net Income (Loss) Reconciliation for
                                Foreign Corporations With Reportable
                                Assets of $10 Million or More.
Form 1120-F (SCH P)..........  List of Foreign Partner Interests in
                                Partnerships.
Form 1120-F (SCH S)..........  Exclusion of Income From the
                                International Operation of Ships or
                                Aircraft Under Section 883.
Form 1120-F (SCH V)..........  List of Vessels or Aircraft, Operators,
                                and Owners.
Form 1120-FSC................  U.S. Income Tax Return of a Foreign Sales
                                Corporation.
Form 1120FSC (SCH P).........  Transfer Price or Commission.
Form 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 1120S...................  U.S. Income Tax Return for an S
                                Corporation.
Form 1120S (SCH B-1).........  Information on Certain Shareholders of an
                                S Corporation.
Form 1120S (SCH D)...........  Capital Gains and Losses and Built-In
                                Gains.
Form 1120S (SCH K-1).........  Shareholder's Share of Income,
                                Deductions, Credits, etc.
Form 1120S (SCH M-3).........  Net Income (Loss) Reconciliation for S
                                Corporations With Total Assets of $10
                                Million or More.
Form 1120-SF.................  U.S. Income Tax Return for Settlement
                                Funds (Under Section 468B).
Form 1120-W..................  Estimated Tax for Corporations.
Form 1120-X..................  Amended U.S. Corporation Income Tax
                                Return.
Form 1122....................  Authorization and Consent of Subsidiary
                                Corporation to be Included in a
                                Consolidated Income Tax Return.
Form 1125-A..................  Cost of Goods Sold.
Form 1125-E..................  Compensation of Officers.
Form 1127....................  Application for Extension of Time for
                                Payment of Tax Due to Undue Hardship.
Form 1128....................  Application to Adopt, Change, or Retain a
                                Tax Year.
Form 1138....................  Extension of Time For Payment of Taxes By
                                a Corporation Expecting a Net Operating
                                Loss Carryback.
Form 1139....................  Corporation Application for Tentative
                                Refund.
Form 2220....................  Underpayment of Estimated Tax By
                                Corporations.
Form 2438....................  Undistributed Capital Gains Tax Return.
Form 2439....................  Notice to Shareholder of Undistributed
                                Long-Term Capital Gains.
Form 2553....................  Election by a Small Business Corporation.
Form 2848....................  Power of Attorney and Declaration of
                                Representative.
Form 3115....................  Application for Change in Accounting
                                Method.
Form 3468....................  Investment Credit.
Form 3520....................  Annual Return To Report Transactions With
                                Foreign Trusts and Receipt of Certain
                                Foreign Gifts.
Form 3520-A..................  Annual Return of Foreign Trust With a
                                U.S. Owner.
Form 3800....................  General Business Credit.

[[Page 72314]]

 
Form 4136....................  Credit for Federal Tax Paid on Fuels.
Form 4255....................  Recapture of Investment Credit.
Form 4466....................  Corporation Application for Quick Refund
                                of Overpayment of Estimated Tax.
Form 4562....................  Depreciation and Amortization (Including
                                Information on Listed Property).
Form 4684....................  Casualties and Thefts.
Form 4797....................  Sales of Business Property.
Form 4810....................  Request for Prompt Assessment Under
                                Internal Revenue Code Section 6501(d).
Form 4876A...................  Election to Be Treated as an Interest
                                Charge DISC.
Form 5452....................  Corporate Report of Nondividend
                                Distributions.
Form 5471....................  Information Return of U.S. Persons With
                                Respect To Certain Foreign Corporations.
Form 5471 (SCH E)............  Income, War Profits, and Excess Profits
                                Taxes Paid or Accrued.
Form 5471 (SCH H)............  Current Earnings and Profits.
Form 5471 (SCH I-1)..........  Information for Global Intangible Low-
                                Taxed Income.
Form 5471 (SCH J)............  Accumulated Earnings and Profits (E&P) of
                                Controlled Foreign Corporation.
Form 5471 (SCH M)............  Transactions Between Controlled Foreign
                                Corporation and Shareholders or Other
                                Related Persons.
Form 5471 (SCH O)............  Organization or Reorganization of Foreign
                                Corporation, and Acquisitions and
                                Dispositions of its Stock.
Form 5471 (SCH P)............  Previously Taxed Earnings and Profits of
                                U.S. Shareholder of Certain Foreign
                                Corporations.
Form 5471 (SCH Q)............  CFC Income by CFC Income Groups.
Form 5471 (SCH R)............  Distributions From a Foreign
                                Corporations.
Form 5472....................  Information Return of a 25% Foreign-Owned
                                U.S. Corporation or a Foreign
                                Corporation Engaged in a U.S. Trade or
                                Business.
Form 56......................  Notice Concerning Fiduciary Relationship.
Form 56F.....................  Notice Concerning Fiduciary Relationship
                                of Financial Institution.
Form 5713....................  International Boycott Report.
Form 5713 (SCH A)............  International Boycott Factor (Section
                                999(c)(1)).
Form 5713 (SCH B)............  Specifically, Attributable Taxes and
                                Income (Section 999(c)(2)).
Form 5713 (SCH C)............  Tax Effect of the International Boycott
                                Provisions.
Form 5735....................  American Samoa Economic Development
                                Credit.
Form 5735 Schedule P.........  Allocation of Income and Expenses Under
                                Section 936(h)(5).
Form 5884....................  Work Opportunity Credit.
Form 5884-A..................  Credits for Affected Midwestern Disaster
                                Area Employers (for Employers Affected
                                by Hurricane Harvey, Irma, or Maria or
                                Certain California Wildfires).
Form 6198....................  At-Risk Limitations.
Form 6478....................  Biofuel Producer Credit.
Form 6627....................  Environmental Taxes.
Form 6765....................  Credit for Increasing Research
                                Activities.
Form 6781....................  Gains and Losses From Section 1256
                                Contracts and Straddles.
Form 7004....................  Application for Automatic Extension of
                                Time To File Certain Business Income
                                Tax, Information, and Other Returns.
Form 8023....................  Elections Under Section 338 for
                                Corporations Making Qualified Stock
                                Purchases.
Form 8050....................  Direct Deposit Corporate Tax Refund.
Form 8082....................  Notice of Inconsistent Treatment or
                                Administrative Adjustment Request (AAR).
Form 8275....................  Disclosure Statement.
Form 8275R...................  Regulation Disclosure Statement.
Form 8283....................  Noncash Charitable Contributions.
Form 8288....................  U.S. Withholding Tax Return for
                                Dispositions by Foreign Persons of U.S.
                                Real Property Interests.
Form 8288A...................  Statement of Withholding on Dispositions
                                by Foreign Persons of U.S. Real Property
                                Interests.
Form 8288B...................  Application for Withholding Certificate
                                for Dispositions by Foreign Persons of
                                U.S. Real Property Interests.
Form 8300....................  Report of Cash Payments Over $10,000
                                Received In a Trade or Business.
Form 8302....................  Electronic Deposit of Tax Refund of $1
                                Million or More.
Form 8308....................  Report of a Sale or Exchange of Certain
                                Partnership Interests.
Form 8329....................  Lender's Information Return for Mortgage
                                Credit Certificates (MCCs).
Form 8404....................  Interest Charge on DISC-Related Deferred
                                Tax Liability.
Form 8453-C..................  U.S. Corporation Income Tax Declaration
                                for an IRS e-file Return.
Form 8453-I..................  Foreign Corporation Income Tax
                                Declaration for an IRS e-file Return.
Form 8453-PE.................  U.S. Partnership Declaration for an IRS e-
                                file Return.
Form 8453-S..................  U.S. S Corporation Income Tax Declaration
                                for an IRS e-file Return.
Form 851.....................  Affiliations Schedule.
Form 8586....................  Low-Income Housing Credit.
Form 8594....................  Asset Acquisition Statement Under Section
                                1060.
Form 8609....................  Low-Income Housing Credit Allocation and
                                Certification.
Form 8609-A..................  Annual Statement for Low-Income Housing
                                Credit.
Form 8611....................  Recapture of Low-Income Housing Credit.
Form 8621....................  Information Return By Shareholder of a
                                Passive Foreign Investment Company or
                                Qualified Electing Fund.
Form 8621-A..................  Return by a Shareholder Making Certain
                                Late Elections to End Treatment as a
                                Passive Foreign Investment Company.
Form 8655....................  Reporting Agent Authorization.
Form 8697....................  Interest Computation Under the Look-Back
                                Method for Completed Long-Term
                                Contracts.
Form 8703....................  Annual Certification of a Residential
                                Rental Project.
Form 8716....................  Election To Have a Tax Year Other Than a
                                Required Tax Year.
Form 8752....................  Required Payment or Refund Under Section
                                7519.
Form 8804....................  Annual Return for Partnership Withholding
                                Tax (Section 1446).
Form 8804 (SCH A)............  Penalty for Underpayment of Estimated
                                Section 1446 Tax for Partnerships.
Form 8804-C..................  Certificate of Partner-Level Items to
                                Reduce Section 1446 Withholding.

[[Page 72315]]

 
Form 8804-W..................  Installment Payments of Section 1446 Tax
                                for Partnerships.
Form 8805....................  Foreign Partner's Information Statement
                                of Section 1446 Withholding tax.
Form 8806....................  Information Return for Acquisition of
                                Control or Substantial Change in Capital
                                Structure.
Form 8810....................  Corporate Passive Activity Loss and
                                Credit Limitations.
Form 8813....................  Partnership Withholding Tax Payment
                                Voucher (Section 1446).
Form 8816....................  Special Loss Discount Account and Special
                                Estimated Tax Payments for Insurance
                                Companies.
Form 8819....................  Dollar Election Under Section 985.
Form 8820....................  Orphan Drug Credit.
Form 8822B...................  Change of Address--Business.
Form 8824....................  Like-Kind Exchanges.
Form 8825....................  Rental Real Estate Income and Expenses of
                                a Partnership or an S Corporation.
Form 8826....................  Disabled Access Credit.
Form 8827....................  Credit for Prior Year Minimum Tax-
                                Corporations.
Form 8830....................  Enhanced Oil Recovery Credit.
Form 8832....................  Entity Classification Election.
Form 8833....................  Treaty-Based Return Position Disclosure
                                Under Section 6114 or 7701(b).
Form 8834....................  Qualified Electric Vehicle Credit.
Form 8835....................  Renewable Electricity, Refined Coal, and
                                Indian Coal Production Credit.
Form 8838....................  Consent to Extend the Time To Assess Tax
                                Under Section 367-Gain Recognition
                                Agreement.
Form 8838-P..................  Consent To Extend the Time To Assess Tax
                                Pursuant to the Gain Deferral Method
                                (Section 721(c)).
Form 8842....................  Election to Use Different Annualization
                                Periods for Corporate Estimated Tax.
Form 8844....................  Empowerment Zone Employment Credit.
Form 8845....................  Indian Employment Credit.
Form 8846....................  Credit for Employer Social Security and
                                Medicare Taxes Paid on Certain Employee
                                Tips.
Form 8848....................  Consent to Extend the Time to Assess the
                                Branch Profits Tax Under Regulations
                                Sections 1.884-2(a) and (c).
Form 8858....................  Information Return of U.S. Persons With
                                Respect to Foreign Disregarded Entities
                                (FDEs) and Foreign Branches (FBs).
Form 8858 (SCH M)............  Transactions Between Foreign Disregarded
                                Entity of a Foreign Tax Owner and the
                                Filer or Other Related Entities.
Form 8864....................  Biodiesel and Renewable Diesel Fuels
                                Credit.
Form 8865....................  Return of U.S. Persons With Respect to
                                Certain Foreign Partnerships.
Form 8865 (SCH G)............  Statement of Application for the Gain
                                Deferral Method Under Section 721(c ).
Form 8865 (SCH H)............  Acceleration Events and Exceptions
                                Reporting Relating to Gain Deferral
                                Method Under Section 721 (c).
Form 8865 (SCH K-1)..........  Partner's Share of Income, Deductions,
                                Credits, etc.
Form 8865 (SCH 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.

[[Page 72316]]

 
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 Operation.
Form 8995-A (SCH C)..........  Loss Netting and Carryforward.
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 REIT Report of Net 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 965 (SCH-A).............  U.S. Shareholder's Section 965(a)
                                Inclusion Amount.
Form 965 (SCH-B).............  Deferred Foreign Income Corporation's
                                Earnings and Profits (E&P).
Form 965 (SCH-C).............  U.S. Shareholder's Aggregate Foreign
                                Earnings and Profits Deficit.
Form 965 (SCH-D).............  U.S. Shareholder's Aggregate Foreign Cash
                                Position.
Form 965 (SCH-E).............  U.S. Shareholder's Aggregate Foreign Cash
                                Position Detail.
Form 965 (SCH-F).............  Foreign Taxes Deemed Paid by Domestic
                                Corporation (for U.S. Shareholder Tax).
Form 965 (SCH-G).............  Foreign Taxes Deemed Paid by Domestic
                                Corporation (for U.S. Shareholder Tax
                                Year Ending in 2017).
Form 965 (SCH-H).............  Disallowance of Foreign Tax Credit and
                                Amounts Reported on Forms 1116 and 1118.
Form 966.....................  Corporate Dissolution or Liquidation.
Form 970.....................  Application to Use LIFO Inventory Method.
Form 972.....................  Consent of Shareholder to Include
                                Specific Amount in Gross Income.
Form 973.....................  Corporation Claim for Deduction for
                                Consent Dividends.
Form 976.....................  Claim for Deficiency Dividends Deductions
                                by a Personal Holding Company, Regulated
                                Investment Company, or Real Estate
                                Investment Trust.
Form 982.....................  Reduction of Tax Attributes Due to
                                Discharge of Indebtedness (and Section
                                1082 Basis Adjustment).
Form SS-4....................  Application for Employer Identification
                                Number.
Form SS-4PR..................  Solicitud de N[uacute]mero de
                                Identificaci[oacute]n Patronal (EIN).
Form T (TIMBER)..............  Forest Activities Schedule.
Form W-8BEN..................  Certificate of Foreign Status of
                                Beneficial Owner for United States Tax
                                Withholding (Individual).
Form W-8BEN(E)...............  Certificate of Entities Status of
                                Beneficial Owner for United States Tax
                                Withholding (Entities).
Form W-8ECI..................  Certificate of Foreign Person's Claim
                                That Income is Effectively Connected
                                With the Conduct of a Trade or Business
                                in the United States.
Form W-8IMY..................  Certificate of Foreign Intermediary,
                                Foreign Flow-Through Entity, or Certain
                                U.S. Branches for United States Tax
                                Withholding.
------------------------------------------------------------------------

Appendix B

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

------------------------------------------------------------------------
          Burden hours               OMB No.              Title
------------------------------------------------------------------------
1,005..........................       1545-0731  Definition of an S
                                                  Corporation.
41.............................       1545-0746  LR-100-78 (Final)
                                                  Creditability of
                                                  Foreign Taxes.
205............................       1545-0755  Related Group Election
                                                  With Respect to
                                                  Qualified Investments
                                                  in Foreign Base
                                                  Company Shipping
                                                  Operations.
37,922,688.....................     * 1545-0771  TD 8864 (Final); EE-63-
                                                  88 (Final and temp
                                                  regulations) Taxation
                                                  of Fringe Benefits and
                                                  Exclusions From Gross
                                                  Income for Certain
                                                  Fringe Benefits; IA-
                                                  140-86 (Temporary)
                                                  Fringe Benefits Treas
                                                  reg 1.274.
3,104..........................       1545-0807  (TD 7533) Final, DISC
                                                  Rules on Procedure and
                                                  Administration; Rules
                                                  on Export Trade
                                                  Corporations, and (TD
                                                  7896) Final, Income
                                                  from Trade Shows.
8,125..........................       1545-0879  TD 8426--Certain
                                                  Returned Magazines,
                                                  Paperbacks or Records
                                                  (IA-195-78).

[[Page 72317]]

 
978............................       1545-1018  FI-27-89 (Temporary and
                                                  Final) Real Estate
                                                  Mortgage Investment
                                                  Conduits; Reporting
                                                  Requirements and Other
                                                  Administrative
                                                  Matters; FI-61-91
                                                  (Final) Allocation of
                                                  Allocable Investment.
1,025..........................       1545-1041  TD 8316 Cooperative
                                                  Housing Corporations.
50,417.........................       1545-1068  T.D. 8618--Definition
                                                  of a Controlled
                                                  Foreign Corporation,
                                                  Foreign Base Company
                                                  Income, and Foreign
                                                  Personal Holding
                                                  Company Income of a
                                                  Controlled Foreign
                                                  Corporation (INTL-362-
                                                  88).
12,694.........................       1545-1070  Effectively connected
                                                  income and the branch
                                                  profits tax.
3,250..........................       1545-1072  INTL-952-86 (Final--TD
                                                  8410) and TD 8228
                                                  Allocation and
                                                  Apportionment of
                                                  Interest Expense and
                                                  Certain Other
                                                  Expenses.
1,620..........................     * 1545-1083  Treatment of Dual
                                                  Consolidated Losses.
40.............................       1545-1093  Final Minimum Tax-Tax
                                                  Benefit Rule (TD
                                                  8416).
4,008..........................       1545-1102  PS-19-92 (TD 9420--
                                                  Final) Carryover
                                                  Allocations and Other
                                                  Rules Relating to the
                                                  Low-Income Housing
                                                  Credit.
19,830.........................     * 1545-1130  Special Loss Discount
                                                  Account and Special
                                                  Estimated Tax Payments
                                                  for Insurance
                                                  Companies.
1,500..........................       1545-1138  TD-8350 (Final)
                                                  Requirements For
                                                  Investments to Qualify
                                                  under Section
                                                  936(d)(4) as
                                                  Investments in
                                                  Qualified Caribbean
                                                  Basin Countries.
70.............................     * 1545-1146  Applicable Conventions
                                                  Under the Accelerated
                                                  Cost.
640,000........................       1545-1191  Information with
                                                  Respect to Certain
                                                  Foreign-Owned
                                                  Corporations--IRC
                                                  Section 6038A.
662............................       1545-1218  CO-25-96 (TD 8824--
                                                  Final) Regulations
                                                  Under Section 1502 of
                                                  the Internal Revenue
                                                  Code of 1986;
                                                  Limitations on Net
                                                  Operating Loss
                                                  Carryforwards and
                                                  Certain Built-in
                                                  Losses and Credits
                                                  Following.
1,000..........................       1545-1224  T. D. 8337 (Final)
                                                  Allocation and
                                                  Apportionment of
                                                  Deduction for State
                                                  Income Taxes (INTL-112-
                                                  88).
1,000..........................     * 1545-1233  Adjusted Current
                                                  Earnings (IA-14-91)
                                                  (Final).
2,000..........................     * 1545-1237  REG-209831-96 (TD 8823)
                                                  Consolidated Returns--
                                                  Limitation on the Use
                                                  of Certain Losses and
                                                  Deductions.
49,950.........................     * 1545-1251  TD 8437--Limitations on
                                                  Percentage Depletion
                                                  in the Case of Oil and
                                                  Gas Wells.
50.............................       1545-1254  TD 8396--Conclusive
                                                  Presumption of
                                                  Worthlessness of Debts
                                                  Held by Banks (FI-34-
                                                  91).
1..............................     * 1545-1260  CO-62-89 (Final) Final
                                                  Regulations under
                                                  Section 382 of the
                                                  Internal Revenue Code
                                                  of 1986; Limitations
                                                  on Corporate Net
                                                  Operating Loss
                                                  Carryfowards.
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.

[[Page 72318]]

 
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).
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.

[[Page 72319]]

 
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.
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.

[[Page 72320]]

 
4,500..........................       1545-2149  Treatment of Services
                                                  Under Section 482;
                                                  Allocation of Income
                                                  and Deductions From
                                                  Intangibles;
                                                  Stewardship Expense
                                                  (TD 9456).
250............................       1545-2150  Notice 2009-58,
                                                  Manufacturers'
                                                  Certification of
                                                  Specified Plug-in
                                                  Electric Vehicles.
550,000........................       1545-2151  Qualifying Advanced
                                                  Energy Project Credit--
                                                  Notice 2013-12.
180............................       1545-2153  Notice 2009-83--Credit
                                                  for Carbon Dioxide
                                                  Sequestration Under
                                                  Section 45Q.
1,000..........................     * 1545-2155  TD 9469 (REG-102822-08)
                                                  Section 108 Reduction
                                                  of Tax Attributes for
                                                  S Corporations.
36,000.........................       1545-2156  Revenue Procedure 2010-
                                                  13, Disclosure of
                                                  Activities Grouped
                                                  under Section 469.
1,500..........................       1545-2158  Notice 2010-54:
                                                  Production Tax Credit
                                                  for Refined Coal.
5,988..........................       1545-2165  Notice of Medical
                                                  Necessity Criteria
                                                  under the Mental
                                                  Health Parity and
                                                  Addiction Equity Act
                                                  of 2008.
3,260..........................       1545-2183  Transfers by Domestic
                                                  Corporations That Are
                                                  Subject to Section
                                                  367(a)(5);
                                                  Distributions by
                                                  Domestic Corporations
                                                  That Are Subject to
                                                  Section 1248(f). (TD
                                                  9614 & 9615).
694,750........................       1545-2186  TD 9504, Basis
                                                  Reporting by
                                                  Securities Brokers and
                                                  Basis Determination
                                                  for Stock; TD 9616,
                                                  TD9713, and TD 9750.
1,000..........................       1545-2194  Rules for Certain
                                                  Rental Real Estate
                                                  Activities.
1,800..........................       1545-2209  REG-112805-10--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.
------------------------------------------------------------------------
    48,912,072.................          Total:
------------------------------------------------------------------------
* Discontinued in FY21.

[FR Doc. 2021-27517 Filed 12-20-21; 8:45 am]
BILLING CODE 4830-01-P

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