Proposed Collection; Requesting Comments on Tax-Exempt Organization Forms, 58929-58933 [2022-20921]
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Federal Register / Vol. 87, No. 187 / Wednesday, September 28, 2022 / Notices
INDIVIDUAL TAX FORMS—Continued
Type
Form No.
Form name
Form ...............
Form 8283 ....
Instruction .......
.......................
Noncash Charitable Contributions.
.............................
URL
Form and Instruction.
Form 8332 ....
Form and Instruction.
Form 8379 ....
Instruction .......
.......................
Release of Claim
to Exemption
for Child of Divorced or Separated Parents.
Injured Spouse
Claim and Allocation.
.............................
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Requesting
Comments on Tax-Exempt
Organization Forms
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
The Internal Revenue Service,
as part of its continuing effort to reduce
paperwork and respondent burden,
invites the general public and other
federal agencies to take this opportunity
to comment on proposed and/or
continuing information collections, as
required by the Paperwork Reduction
Act of 1995. The IRS is soliciting
comments concerning forms used by
tax-exempt organizations. See Appendix
A for a list of forms, schedules, and
related attachments.
DATES: Written comments should be
received on or before November 28,
2022 to be assured of consideration.
ADDRESSES: Direct all written comments
to Andres Garcia, Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224, or
by email to pra.comments@irs.gov.
Include OMB Control No. 1545–0047 in
the subject line of the message.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the form and instructions
should be directed to Jon Callahan,
(737) 800–7639, at Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224, or
through the internet at jon.r.callahan@
irs.gov.
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Form No.
Form name
URL
Other: TD
9920.
.......................
.............................
Other: TD
9924.
.......................
.............................
Other: TD
9959.
.......................
.............................
https://www.govinfo.gov/content/pkg/FR-2020-10-01/pdf/
2020-21777.pdf.
https://www.govinfo.gov/content/pkg/FR-2020-10-06/pdf/
2020-22071.pdf.
https://www.govinfo.gov/content/pkg/FR-2022-01-04/pdf/
2021-27887.pdf.
https://www.irs.gov/
pub/irs-pdf/
f8379.pdf.
https://www.irs.gov/
pub/irs-pdf/
i8379.pdf.
Today, 93
percent of all tax-exempt organization
returns are prepared using software by
the taxpayer or with preparer assistance.
Section 3101 of the Taxpayer First Act,
Public Law 116–25, requires all taxexempt organizations to electronically
file statements or returns in the Form
990 series or Form 8872, with a
temporary waiver for small
organizations.
These are forms used by tax-exempt
organizations. These include Forms 990,
990–BL, 990–EZ, 990–N, 990–PF, 990–
T, 990–W, and related forms and
schedules tax-exempt organizations
attach to their tax returns (see
Appendix-A to this notice). In addition,
there are numerous regulations, notices
and Treasury Decisions that are covered
by the burden estimate provided in this
notice. See Appendix-B for a list.
SUPPLEMENTARY INFORMATION:
[FR Doc. 2022–20960 Filed 9–27–22; 8:45 am]
SUMMARY:
Type
https://www.irs.gov/
pub/irs-pdf/
f8283.pdf.
https://www.irs.gov/
pub/irs-pdf/
i8283.pdf.
https://www.irs.gov/
pub/irs-pdf/
f8332.pdf.
Taxpayer Compliance Burden
Tax compliance burden is defined as
the time and money taxpayers spend to
comply with their tax filing
responsibilities. Time-related activities
include recordkeeping, tax planning,
gathering tax materials, learning about
the law and what you need to do, and
completing and submitting the return.
Out-of-pocket costs include expenses
such as purchasing tax software, paying
a third-party preparer, and printing and
postage. Tax compliance burden does
not include a taxpayer’s tax liability,
economic inefficiencies caused by suboptimal choices related to tax
deductions or credits, or psychological
costs.
Proposed PRA Submission to OMB
Title: U.S. Tax-Exempt Income Tax
Return.
OMB Number: 1545–0047.
Form Numbers: Forms 990, 990–BL,
990–EZ, 990–N, 990–PF, 990–T, 990–W,
1023, 1023–EZ, 1024, 1024–A, 1028,
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1120–POL, 4720, 5578, 5884–C, 5884–D,
6069, 6497, 7203, 8038, 8038–B, 8038–
CP, 8038–G, 8038–GC, 8038–R, 8038–T,
8038–TC, 8282, 8328, 8330, 8453–TE.,
8453–X, 8718, 8868, 8870, 8871, 8872,
8879–TE, 8886–T, 8899 and all other
related forms, schedules, and
attachments. (see Appendix-A to this
notice).
Abstract: These forms and schedules
are used to determine that tax-exempt
organizations fulfill the operating
conditions within the limitations of
their tax exemption. The data is also
used for general statistical purposes.
Current Actions: There have been
changes in IRS guidance documents
related to various forms approved under
this approval package during the past
year. There have been additions of
forms included in this approval
package. It is anticipated that these
changes will have an impact on the
overall burden and cost estimates
requested for this approval package,
however these estimates were not
finalized at the time of release of this
notice. These estimated figures are
expected to be available by the release
of the 30-comment notice from OMB.
This approval package is being
submitted for renewal purposes.
Type of Review: Revision of a
currently approved collection.
Affected Public: Tax-Exempt
Organizations.
Preliminary Estimated Number of
Responses: 1,684,700.
Preliminary Estimated Time Per
Respondent (Hours): 33.46.
Preliminary Estimated Total Time
(Hours): 56,366,435.
Preliminary Estimated Total
Monetized Time ($): $2,986,782,081.
Preliminary Estimated Total Out-ofPocket Costs ($): $1,671,920,252.
Preliminary Estimated Total
Monetized Burden ($): $4,658,702,333.
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Note: Total Monetized Burden = Total Outof-Pocket Costs + Total Monetized Time.
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The following paragraph applies to all
of the collections of information covered
by this notice:
An agency may not conduct or
sponsor, and a person is not required to
respond to, a collection of information
unless the collection of information
displays a valid OMB control number.
Books or records relating to a collection
of information must be retained as long
as their contents may become material
in the administration of any internal
revenue law. Generally, tax returns and
tax return information are confidential,
as required by 26 U.S.C. 6103.
Request for Comments: Comments
submitted in response to this notice will
be summarized and/or included in the
request for OMB approval. All
comments will become a matter of
public record. Comments are invited on:
(a) Whether the collection of
information is necessary for the proper
performance of the functions of the
agency, including whether the
information shall have practical utility;
(b) the accuracy of the agency’s estimate
of the burden of the collection of
information; (c) ways to enhance the
quality, utility, and clarity of the
information to be collected; (d) ways to
minimize the burden of the collection of
information on respondents, including
through the use of automated collection
techniques or other forms of information
technology; and (e) estimates of capital
or start-up costs and costs of operation,
maintenance, and purchase of services
to provide information.
Approved: September 22, 2022.
Jon R. Callahan,
Tax Analyst.
Appendix A
Form No.
Title
1023 .............................................
1023–EZ ......................................
1024 .............................................
1024–A ........................................
1028 .............................................
1116 .............................................
1120–POL ...................................
1127 .............................................
2220 .............................................
2439 .............................................
3115 .............................................
4136 .............................................
4562 .............................................
461 ...............................................
4720 .............................................
4797 .............................................
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 .................................
5578 .............................................
5884–C ........................................
5884–D ........................................
6069 .............................................
Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code.
Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code.
Application for Recognition of Exemption Under Section 501(a).
Application for Recognition of Exemption Under Section 501(c)(4) of the Internal Revenue Code.
Application for Recognition of Exemption Under Section 521 of the Internal Revenue Code.
Foreign Tax Credit.
U.S. Income Tax Return for Certain Political Organizations.
Application for Extension of Time for Payment of Tax Due to Undue Hardship.
Underpayment of Estimated Tax by Corporations.
Notice to Shareholder of Undistributed Long-Term Gains.
Application for Change in Accounting Method.
Credit for Federal Tax Paid on Fuels.
Depreciation and Amortization.
Limitation on Business Loss.
Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code.
Sale of Business Property.
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 & 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 Corporation.
Annual Certification of Racial Nondiscrimination for a Private School Exempt from Federal Income Tax.
Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans.
Employee Retention Credit for Certain Tax-Exempt Organizations Affected by Qualified Disasters.
Return of Certain Excise Taxes on Mine Operators, Black Lung Trusts, and Other Persons Under Sections
4951, 4952, and 4953.
At-Risk Limitations.
Information Return of Nontaxable Energy Grants or Subsidized Energy Financing.
S Corporation Shareholder Stock and Debt Basis Limitations.
Information Return for Tax-Exempt Private Activity Bond Issues.
Information Return for Build America Bonds and Recovery Zone.
Return for Credit Payments to Issuers of Qualified Bonds.
Specified Tax Credit Bonds Interest Limit Computation.
Information Return for Tax-Exempt Governmental Bonds.
Information Return for Small Tax-Exempt Governmental Bond Issues, Leases, and Installment Sales.
Request for Recovery of Overpayments Under Arbitrage Rebate Provisions.
Arbitrage Rebate, Yield Reduction and Penalty in Lieu of Arbitrage Rebate.
Information Return for Tax Credit Bonds and Specified Tax Credit Bonds.
Donee Information Return.
Carryforward Election of Unused Private Activity Bond Volume Cap.
Issuer’s Quarterly Information Return for Mortgage Credit Certificates (MCCs).
Exempt Organization Declaration and Signature for Electronic Filing.
Tax Exempt Entity Declaration and Signature for Electronic Filing.
Political Organization Declaration for Electronic Filing of Notice of Section 527 Status.
User Fee for Exempt Organization Determination Letter Request.
Return of U.S. Persons with Respect to Certain Foreign Partnerships.
Statement of Application of 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.
Partners’ Distributive Share Items—International.
Partner’s Share of Income, Deductions, Credits, etc.—International.
6198 .............................................
6497 .............................................
7203 .............................................
8038 .............................................
8038–B ........................................
8038–CP ......................................
8038–CP Sch A ...........................
8038–G ........................................
8038–GC .....................................
8038–R ........................................
8038–T ........................................
8038–TC ......................................
8282 .............................................
8328 .............................................
8330 .............................................
8453–EO .....................................
8453–TE ......................................
8453–X ........................................
8718 .............................................
8865 .............................................
8865 Sch G .................................
8865 Sch H .................................
8865 Sch K–1 ..............................
8865 Sch K–2 ..............................
8865 Sch K–3 ..............................
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58931
Form No.
Title
8865 Sch O .................................
8865 Sch P ..................................
8868 .............................................
8870 .............................................
8871 .............................................
8872 .............................................
8879–EO .....................................
8879–TE ......................................
8886 .............................................
8886–T ........................................
8899 .............................................
8940 .............................................
8941 .............................................
8949 .............................................
8976 .............................................
926 ...............................................
990 ...............................................
Transfer of Property to a Foreign Partnership.
Acquisitions, Dispositions, and Changes of Interest in a Foreign Partnership.
Application for Automatic Extension of Time To File an Exempt Organization Return.
Information Return for Transfers Associated With Certain Personal Benefit Contracts.
Political Organization Notice of Section 527 Status.
Political Organization Report of Contributions and Expenditures.
IRS e-file Signature Authorization for an Exempt Organization.
IRS e-file Signature Authorization for a Tax-Exempt Entity.
Reportable Transaction Disclosure Statement.
Disclosure by Tax-Exempt Entity Regarding Prohibited Tax Shelter Transaction.
Notice of Income From Donated Intellectual Property.
Request for Miscellaneous Determination.
Credit for Small Employer Health Insurance Premiums.
Sales and Other Dispositions of Capital Assets.
Notice of Intent to Operate Under Section 501(c)(4).
Return by a U.S. Transferor of Property to a Foreign Corporation.
Return of Organization Exempt From Income Tax Under Section 501(c), 527, or 4947(a)(1) of the Internal
Revenue Code (except private foundations).
Public Charity Status and Public Support.
Schedule of Contributors.
Political Campaign and Lobbying Activities.
Supplemental Financial Statements.
Schools.
Statement of Activities Outside the United States.
Supplemental Information Regarding Fundraising or Gaming Activities.
Hospitals.
Grants and Other Assistance to Organizations, Governments, and Individuals in the United States.
Compensation Information.
Supplemental Information on Tax-Exempt Bonds.
Transactions With Interested Persons.
Noncash Contributions.
Liquidation, Termination, Dissolution, or Significant Disposition of Assets.
Supplemental Information to Form 990 or 990–EZ.
Related Organizations and Unrelated Partnerships.
Information and Initial Excise Tax Return for Black Lung Benefit Trusts and Certain Related Persons.
Short Form Return of Organization Exempt From Income Tax Under section 501(c), 527, or 4947(a)(1) of the
Internal Revenue Code (except private foundations).
Form 990–N Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not Required to File Form 990 or
Form 990–EZ.
Return of Private Foundation or Section 4947(a)(1) Trust Treated as Private Foundation.
Exempt Organization Business Income Tax Return (and proxy tax under section 6033(e)).
Unrelated Business Taxable Income From an Unrelated Trade or Business.
UBTI Calculation Form Unrelated Trade or Business.
Estimated Tax on Unrelated Business Taxable Income for Tax-Exempt Organizations (and on Investment Income for Private Foundations).
990 Sch A ....................................
990 Sch B ....................................
990 Sch C ...................................
990 Sch D ...................................
990 Sch E ....................................
990 Sch F ....................................
990 Sch G ...................................
990 Sch H ...................................
990 Sch I .....................................
990 Sch J ....................................
990 Sch K ....................................
990 Sch L ....................................
990 Sch M ...................................
990 Sch N ...................................
990 Sch O ...................................
990 Sch R ...................................
990–BL ........................................
990–EZ ........................................
990–N ..........................................
990–PF ........................................
990–T ..........................................
990–T Sch A ...............................
990–T Sch M ...............................
990–W .........................................
Appendix B
Title/document
Description
Announcement 2004–38 .............
Announcement 2004–43 .............
Notice 97–45 ...............................
Notice 2002–27 ...........................
Notice 2004–59 ...........................
Notice 2005–41 ...........................
Notice 2006–105 .........................
Notice 2006–107 .........................
Election of Alternative Deficit Reduction Contribution.
Election of Alternative Deficit Reduction Contribution.
Highly Compensated Employee Definition.
IRA Required Minimum Distribution Reporting.
Plan Amendments Following Election of Alternative Deficit Reduction Contribution.
Guidance Regarding Qualified Intellectual Property Contributions.
Extension of Election of Alternative Deficit Reduction Contribution.
Diversification Requirements for Qualified Defined Contribution Plans Holding Publicly Traded Employer Securities.
Interim Guidance Regarding Supporting Organizations and Donor Advised Funds.
Charitable Contributions of Certain Motor Vehicles, Boats, and Airplanes. Reporting requirements under Sec.
170(f)(12)(D).
Relief and Guidance on Corrections of Certain Failures of a Nonqualified Deferred Compensation Plan to
Comply with § 409A(a) in Operation.
Build America Bonds and Direct Payment Subsidy Implementation.
Election and Notice Procedures for Multiemployer Plans under Sections 204 and 205 of WRERA.
Relief and Guidance on Corrections of Certain Failures of a Nonqualified Deferred Compensation Plan to
Comply with § 409A(a).
Modification to the Relief and Guidance on Corrections of Certain Failures of a Nonqualified Deferred Compensation Plan to Comply with § 409A(a).
Transitional Relief under Internal Revenue Code § 6033(j) for Small Organizations.
Tribal Economic Development Bonds.
Notice 2006–109 .........................
Notice 2007–70 ...........................
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Notice 2008–113 .........................
Notice 2009–26 ...........................
Notice 2009–31 ...........................
Notice 2010–6 .............................
Notice 2010–80 ...........................
Notice 2011–43 ...........................
Notice 2012–48 ...........................
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Title/document
Description
Notice 2014–4 .............................
Notice 2015–83 ...........................
Notice 2017–9 .............................
Revenue Procedure 98–19 .........
Revenue Procedure 2004–15 .....
Revenue Procedure 2008–62
and 2017–55.
Revenue Procedure 2009–43 .....
Revenue Procedure 2010–52 .....
Revenue Procedure 2014–11 .....
Revenue Procedure 2014–40 .....
Revenue Procedure 2014–55 .....
Revenue Procedure 2016–27 .....
Revenue Procedure 2017–43 .....
Revenue Procedure 2017–57 .....
Revenue Procedure 2018–4 .......
Revenue Procedure 2021–1 .......
Revenue Procedure 2021–37 .....
Revenue Procedure 2022–14 .....
Revenue Procedure 2022–4 .......
Revenue Procedure 2022–5 .......
Revenue Ruling 2000–35 ............
TD 7845 .......................................
TD
TD
TD
TD
TD
TD
TD
TD
7852
7898
7952
8002
8019
8033
8069
8073
.......................................
.......................................
.......................................
.......................................
.......................................
.......................................
.......................................
.......................................
TD 8086 .......................................
TD 8124 .......................................
TD 8357 .......................................
TD
TD
TD
TD
TD
8376
8396
8400
8476
8540
.......................................
.......................................
.......................................
.......................................
.......................................
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TD 8619 .......................................
TD
TD
TD
TD
TD
TD
8635
8690
8712
8718
8769
8791
.......................................
.......................................
.......................................
.......................................
.......................................
.......................................
TD
TD
TD
TD
TD
TD
TD
TD
TD
TD
8801
8802
8814
8816
8861
8933
8978
8987
9075
9076
.......................................
.......................................
.......................................
.......................................
.......................................
.......................................
.......................................
.......................................
.......................................
.......................................
TD 9079 .......................................
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Interim Guidance Regarding Supporting Organizations.
Tribal Economic Development Bonds: Use of Volume Cap for Draw-down Loans.
De Minimis Error Safe Harbor to the I.R.C. §§ 6721 and 6722 Penalties.
Exceptions to the notice and reporting requirements of section 6033(e)(1) and the tax imposed by section
6033(e)(2).
Waivers of Minimum Funding Standards.
Substitute Mortality Tables for Single Employer Defined Benefit Plans.
Revocation of Elections by Multiemployer Defined Benefit Pension Plans to Freeze Funded Status under
section 204 of WRERA.
Extension of the Amortization Period for Plan Sponsor of a Multiemployer Pension Plan.
Procedures for reinstating the tax-exempt status of organizations that have had their tax-exempt status automatically revoked under section 6033(j)(1) of the Internal Revenue Code (‘‘Code’’) for failure to file required
Annual Returns or notices for three consecutive years.
Procedures for applying for and for issuing determination letters on the exempt status under § 501(c)(3) of
the Internal Revenue Code (Code) using Form 1023–EZ, Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code.
Election Procedures and Information Reporting with Respect to Interests in Certain Canadian Retirement
Plans.
Application Procedures for Approval of Benefit Suspensions for Certain Multiemployer Defined Benefit Pension Plans under § 432(e)(9).
Application Procedures for Approval of Benefit Suspensions for Certain Multiemployer Defined Benefit Pension Plans under § 432(e)(9).
Procedures for Requesting Approval for a Change in Funding Method.
Updating Procedures for Guidance on Matters Under IRS TE/GE Division.
Rulings and Determination Letters.
Pre-Approved Pension Plans.
List of Automatic Changes.
Types of Advice Available to Taxpayers.
Procedures for Issuing Determination Letters.
Automatic Enrollment in Section 403(b) Plans.
Inspection of Applications for Tax Exemption and Applications for Determination Letters for Pension and
Other Plans.
Registration Requirements with Respect to Debt Obligations.
Employers Qualified Educational Assistance Programs.
Indian Tribal Governments Treated As States For Certain Purposes.
Substantiation of Charitable Contributions.
Public Inspection of Exempt Organization Return.
Tax Exempt Entity Leasing.
Qualified Conservation Contributions.
Effective Dates and Other Issues Arising Under the Employee Benefit Provisions of the Tax Reform Act of
1984.
Election for $10 Million Limitation on Exempt Small Issues of Industrial Development Bonds; Supplemental
Capital Expenditure Statements (LR–185–84 Final).
Time and Manner of Making Certain Elections Under the Tax Reform Act of 1986.
Certain cash or deferred arrangements (CODAs) and employee and matching contributions under employee
plans.
Qualified Separate Lines of Business.
Regulations relating to a bank’s determination of worthlessness of a debt.
Taxation of Gain or Loss from Certain Nonfunctional Currency Transactions (Section 988 Transactions).
Arbitrage Restrictions on Tax-Exempt Bonds.
Final regulations relating to the valuation of annuities, interests for life or terms of years, and remainder or
reversionary interests.
Final regulations relating to eligible rollover distributions from tax-qualified retirement plans and section
403(b) annuities.
Nonbank Trustee Net Worth Requirements.
Deductibility, Substantiation, and Disclosure of Certain Charitable Contributions.
Definition of Private Activity Bonds.
Arbitrage Restrictions on Tax-Exempt Bonds.
Permitted Elimination of Pre-retirement Optional Forms of Benefit.
Guidance Regarding Charitable Remainder Trusts and Special Valuation Rules for Transfers of Interests in
Trusts.
Arbitrage Restrictions on Tax-Exempt Bonds.
Certain Asset Transfers to a Tax-Exempt Entity.
Federal Insurance Contributions Act (FICA) Taxation of Amounts Under Employee Benefit Plans.
Roth IRAs.
Private Foundation Disclosure Rules.
Qualified Transportation Fringe Benefits.
Excise Taxes on Excess Benefit Transactions (REG–246256–96).
Required Distributions from Retirement Plans.
Compensation Deferred Under Eligible Deferred Compensation Plans.
Special Rules Under Section 417(a)(7) for Written Explanations Provided by Qualified Retirement Plans After
Annuity Starting Dates.
Ten or More Employer Plan Compliance Information.
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Title/document
Description
TD
TD
TD
TD
TD
TD
TD
9083
9088
9092
9097
9099
9142
9169
.......................................
.......................................
.......................................
.......................................
.......................................
.......................................
.......................................
TD
TD
TD
TD
TD
TD
9237
9324
9334
9340
9447
9472
.......................................
.......................................
.......................................
.......................................
.......................................
.......................................
TD 9492 .......................................
TD 9495 .......................................
TD 9641 .......................................
TD 9708 .......................................
TD
TD
TD
TD
TD
TD
TD
TD
9724
9741
9765
9777
9801
9845
9846
9855
.......................................
.......................................
.......................................
.......................................
.......................................
.......................................
.......................................
.......................................
TD 9866 .......................................
TD
TD
TD
TD
9873
9898
9902
9917
.......................................
.......................................
.......................................
.......................................
TD 9933 .......................................
TD 9938 .......................................
Golden Parachute Payments.
Compensatory Stock Options Under Section 482.
Split-Dollar Life Insurance Arrangements.
Arbitrage Restrictions Applicable to Tax-Exempt Bonds Issued by State and Local Governments.
Disclosure of Relative Values of Optional Forms of Benefit.
Deemed IRAs in Qualified Retirement Plans.
Retirement plans; Cash or deferred arrangements under section 401(k) and matching contributions or employee contributions under section 401(m) Regulations.
Designated Roth Contributions to Cash or Deferred Arrangements Under Section 401(k).
Designated Roth Contributions Under Section 402A.
Requirement of Return and Time for Filing.
Revised Regulations Concerning Section 403(b) Tax-Sheltered Annuity Contracts.
Automatic Contribution Arrangements.
Notice Requirements for Certain Pension Plan Amendments Significantly Reducing the Rate of Future Benefit Accrual.
Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements; Disclosure Requirements with Respect to Prohibited Tax Shelter Transactions; Requirement of Return and Time for Filing.
Qualified Zone Academy Bonds: Obligations of States and Political Subdivisions.
Reduction or Suspension of Safe Harbor Contributions.
Additional Requirements for Charitable Hospitals; Community Health Needs Assessments for Charitable Hospitals; Requirement of a Section 4959 Excise Tax Return and Time for Filing the Return.
Summary of Benefits and Coverage, Uniform Glossary for ACA Group Health Plans.
General Allocation and Accounting Regulations Under Section 141; Remedial Actions for Tax-Exempt Bonds.
Suspension of Benefits under the Multiemployer Pension Reform Act of 2014.
Arbitrage Guidance for Tax-Exempt Bonds.
Issue Price Definition for Tax-Exempt Bonds.
Public Approval of Tax-Exempt Private Activity Bonds.
Regulations Regarding the Transition Tax Under Section 965 and Related Provisions.
Regulations To Prescribe Return and Time for Filing for Payment of Section 4960, 4966, 4967, and 4968
Taxes and To Update the Abatement Rules for Section 4966 and 4967 Taxes.
Guidance Related to Section 951A (Global Intangible Low-Taxed Income) and Certain Guidance Related to
Foreign Tax Credits.
Regulations on the Requirement To Notify the IRS of Intent To Operate as a Section 501(c)(4) Organization.
Guidance Under Section 6033 Regarding the Reporting Requirements of Exempt Organizations.
Guidance Under Sections 951A and 954 Regarding Income Subject to a High Rate of Foreign Tax.
Guidance on the Determination of the Section 4968 Excise Tax Applicable to Certain Colleges and Universities.
Unrelated Business Taxable Income Separately Computed for Each Trade or Business.
Tax on Excess Tax-Exempt Organization Executive Compensation.
DEPARTMENT OF THE TREASURY
(PRA). The IRS is soliciting comments
on forms used by business entity
taxpayers. (See Appendix-A of this
notice for a list of forms, schedules, and
related attachments).
Internal Revenue Service
DATES:
[FR Doc. 2022–20921 Filed 9–27–22; 8:45 am]
BILLING CODE 4830–01–P
Proposed Collection; Comment
Request for Forms 1065, 1066, 1120,
1120–C, 1120–F, 1120–H, 1120–ND,
1120–S,1120–SF,1120–FSC,1120–
L,1120–PC,1120–REIT,1120–RIC,1120–
POL, and Related Attachments
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
The Internal Revenue Service,
as part of its continuing effort to reduce
paperwork and respondent burden,
invites the general public and other
Federal agencies to take this
opportunity to comment on proposed
and/or continuing information
collections, as required by the
Paperwork Reduction Act of 1995
lotter on DSK11XQN23PROD with NOTICES1
SUMMARY:
VerDate Sep<11>2014
18:06 Sep 27, 2022
58933
Jkt 256001
Written comments should be
received on or before November 28,
2022 to be assured of consideration.
Direct all written comments
to Andres Garcia, Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224, or
by email to pra.comments@irs.gov.
Include OMB Control No. 1545–0123 in
the subject line of the message.
ADDRESSES:
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the form and instructions
should be directed to Sara Covington, at
(202)-317–5744, Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224, or
through the internet, at
sara.l.covington@irs.gov.
Today,
over 90 percent of all business entity tax
SUPPLEMENTARY INFORMATION:
PO 00000
Frm 00170
Fmt 4703
Sfmt 4703
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 to this
notice). In addition, there are numerous
OMB numbers that report burden
already included in this OMB number.
In order to eliminate this duplicative
burden reporting, multiple OMB
numbers are being obsoleted. See
Appendix B in this notice for the list of
the obsoleted OMB 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.
E:\FR\FM\28SEN1.SGM
28SEN1
]]>Agencies
[Federal Register Volume 87, Number 187 (Wednesday, September 28, 2022)]
[Notices]
[Pages 58929-58933]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2022-20921]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Requesting Comments on Tax-Exempt
Organization Forms
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice and request for comments.
-----------------------------------------------------------------------
SUMMARY: The Internal Revenue Service, as part of its continuing effort
to reduce paperwork and respondent burden, invites the general public
and other federal agencies to take this opportunity to comment on
proposed and/or continuing information collections, as required by the
Paperwork Reduction Act of 1995. The IRS is soliciting comments
concerning forms used by tax-exempt organizations. See Appendix A for a
list of forms, schedules, and related attachments.
DATES: Written comments should be received on or before November 28,
2022 to be assured of consideration.
ADDRESSES: Direct all written comments to Andres Garcia, Internal
Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC
20224, or by email to [email protected]. Include OMB Control No.
1545-0047 in the subject line of the message.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the form and instructions should be directed to Jon Callahan,
(737) 800-7639, at Internal Revenue Service, Room 6526, 1111
Constitution Avenue NW, Washington, DC 20224, or through the internet
at [email protected].
SUPPLEMENTARY INFORMATION: Today, 93 percent of all tax-exempt
organization returns are prepared using software by the taxpayer or
with preparer assistance. Section 3101 of the Taxpayer First Act,
Public Law 116-25, requires all tax-exempt organizations to
electronically file statements or returns in the Form 990 series or
Form 8872, with a temporary waiver for small organizations.
These are forms used by tax-exempt organizations. These include
Forms 990, 990-BL, 990-EZ, 990-N, 990-PF, 990-T, 990-W, and related
forms and schedules tax-exempt organizations attach to their tax
returns (see Appendix-A to this notice). In addition, there are
numerous regulations, notices and Treasury Decisions that are covered
by the burden estimate provided in this notice. See Appendix-B for a
list.
Taxpayer Compliance Burden
Tax compliance burden is defined as the time and money taxpayers
spend to comply with their tax filing responsibilities. Time-related
activities include recordkeeping, tax planning, gathering tax
materials, learning about the law and what you need to do, and
completing and submitting the return. Out-of-pocket costs include
expenses such as purchasing tax software, paying a third-party
preparer, and printing and postage. Tax compliance burden does not
include a taxpayer's tax liability, economic inefficiencies caused by
sub-optimal choices related to tax deductions or credits, or
psychological costs.
Proposed PRA Submission to OMB
Title: U.S. Tax-Exempt Income Tax Return.
OMB Number: 1545-0047.
Form Numbers: Forms 990, 990-BL, 990-EZ, 990-N, 990-PF, 990-T, 990-
W, 1023, 1023-EZ, 1024, 1024-A, 1028, 1120-POL, 4720, 5578, 5884-C,
5884-D, 6069, 6497, 7203, 8038, 8038-B, 8038-CP, 8038-G, 8038-GC, 8038-
R, 8038-T, 8038-TC, 8282, 8328, 8330, 8453-TE., 8453-X, 8718, 8868,
8870, 8871, 8872, 8879-TE, 8886-T, 8899 and all other related forms,
schedules, and attachments. (see Appendix-A to this notice).
Abstract: These forms and schedules are used to determine that tax-
exempt organizations fulfill the operating conditions within the
limitations of their tax exemption. The data is also used for general
statistical purposes.
Current Actions: There have been changes in IRS guidance documents
related to various forms approved under this approval package during
the past year. There have been additions of forms included in this
approval package. It is anticipated that these changes will have an
impact on the overall burden and cost estimates requested for this
approval package, however these estimates were not finalized at the
time of release of this notice. These estimated figures are expected to
be available by the release of the 30-comment notice from OMB. This
approval package is being submitted for renewal purposes.
Type of Review: Revision of a currently approved collection.
Affected Public: Tax-Exempt Organizations.
Preliminary Estimated Number of Responses: 1,684,700.
Preliminary Estimated Time Per Respondent (Hours): 33.46.
Preliminary Estimated Total Time (Hours): 56,366,435.
Preliminary Estimated Total Monetized Time ($): $2,986,782,081.
Preliminary Estimated Total Out-of-Pocket Costs ($):
$1,671,920,252.
Preliminary Estimated Total Monetized Burden ($): $4,658,702,333.
[[Page 58930]]
Note: Total Monetized Burden = Total Out-of-Pocket Costs + Total
Monetized Time.
The following paragraph applies to all of the collections of
information covered by this notice:
An agency may not conduct or sponsor, and a person is not required
to respond to, a collection of information unless the collection of
information displays a valid OMB control number. Books or records
relating to a collection of information must be retained as long as
their contents may become material in the administration of any
internal revenue law. Generally, tax returns and tax return information
are confidential, as required by 26 U.S.C. 6103.
Request for Comments: Comments submitted in response to this notice
will be summarized and/or included in the request for OMB approval. All
comments will become a matter of public record. Comments are invited
on: (a) Whether the collection of information is necessary for the
proper performance of the functions of the agency, including whether
the information shall have practical utility; (b) the accuracy of the
agency's estimate of the burden of the collection of information; (c)
ways to enhance the quality, utility, and clarity of the information to
be collected; (d) ways to minimize the burden of the collection of
information on respondents, including through the use of automated
collection techniques or other forms of information technology; and (e)
estimates of capital or start-up costs and costs of operation,
maintenance, and purchase of services to provide information.
Approved: September 22, 2022.
Jon R. Callahan,
Tax Analyst.
Appendix A
----------------------------------------------------------------------------------------------------------------
Form No. Title
----------------------------------------------------------------------------------------------------------------
1023................................................... Application for Recognition of Exemption Under Section
501(c)(3) of the Internal Revenue Code.
1023-EZ................................................ Streamlined Application for Recognition of Exemption
Under Section 501(c)(3) of the Internal Revenue Code.
1024................................................... Application for Recognition of Exemption Under Section
501(a).
1024-A................................................. Application for Recognition of Exemption Under Section
501(c)(4) of the Internal Revenue Code.
1028................................................... Application for Recognition of Exemption Under Section
521 of the Internal Revenue Code.
1116................................................... Foreign Tax Credit.
1120-POL............................................... U.S. Income Tax Return for Certain Political
Organizations.
1127................................................... Application for Extension of Time for Payment of Tax
Due to Undue Hardship.
2220................................................... Underpayment of Estimated Tax by Corporations.
2439................................................... Notice to Shareholder of Undistributed Long-Term Gains.
3115................................................... Application for Change in Accounting Method.
4136................................................... Credit for Federal Tax Paid on Fuels.
4562................................................... Depreciation and Amortization.
461.................................................... Limitation on Business Loss.
4720................................................... Return of Certain Excise Taxes Under Chapters 41 and 42
of the Internal Revenue Code.
4797................................................... Sale of Business Property.
5471................................................... Information Return of U.S. Persons With Respect to
Certain Foreign Corporations.
5471 Sch E............................................. Income, War Profits, and Excess Profits Taxes Paid or
Accrued.
5471 Sch H............................................. Current Earnings and Profits.
5471 Sch I-1........................................... Information for Global Intangible Low-Taxed Income.
5471 Sch J............................................. Accumulated Earnings & Profits (E&P) of Controlled
Foreign Corporation.
5471 Sch M............................................. Transactions Between Controlled Foreign Corporation and
Shareholders or Other Related Persons.
5471 Sch O............................................. Organization or Reorganization of Foreign Corporation,
and Acquisitions and Dispositions of its Stock.
5471 Sch P............................................. Previously Taxed Earnings and Profits of U.S.
Shareholder of Certain Foreign Corporations.
5471 Sch Q............................................. CFC Income by CFC Income Groups.
5471 Sch R............................................. Distributions From a Foreign Corporation.
5578................................................... Annual Certification of Racial Nondiscrimination for a
Private School Exempt from Federal Income Tax.
5884-C................................................. Work Opportunity Credit for Qualified Tax-Exempt
Organizations Hiring Qualified Veterans.
5884-D................................................. Employee Retention Credit for Certain Tax-Exempt
Organizations Affected by Qualified Disasters.
6069................................................... Return of Certain Excise Taxes on Mine Operators, Black
Lung Trusts, and Other Persons Under Sections 4951,
4952, and 4953.
6198................................................... At-Risk Limitations.
6497................................................... Information Return of Nontaxable Energy Grants or
Subsidized Energy Financing.
7203................................................... S Corporation Shareholder Stock and Debt Basis
Limitations.
8038................................................... Information Return for Tax-Exempt Private Activity Bond
Issues.
8038-B................................................. Information Return for Build America Bonds and Recovery
Zone.
8038-CP................................................ Return for Credit Payments to Issuers of Qualified
Bonds.
8038-CP Sch A.......................................... Specified Tax Credit Bonds Interest Limit Computation.
8038-G................................................. Information Return for Tax-Exempt Governmental Bonds.
8038-GC................................................ Information Return for Small Tax-Exempt Governmental
Bond Issues, Leases, and Installment Sales.
8038-R................................................. Request for Recovery of Overpayments Under Arbitrage
Rebate Provisions.
8038-T................................................. Arbitrage Rebate, Yield Reduction and Penalty in Lieu
of Arbitrage Rebate.
8038-TC................................................ Information Return for Tax Credit Bonds and Specified
Tax Credit Bonds.
8282................................................... Donee Information Return.
8328................................................... Carryforward Election of Unused Private Activity Bond
Volume Cap.
8330................................................... Issuer's Quarterly Information Return for Mortgage
Credit Certificates (MCCs).
8453-EO................................................ Exempt Organization Declaration and Signature for
Electronic Filing.
8453-TE................................................ Tax Exempt Entity Declaration and Signature for
Electronic Filing.
8453-X................................................. Political Organization Declaration for Electronic
Filing of Notice of Section 527 Status.
8718................................................... User Fee for Exempt Organization Determination Letter
Request.
8865................................................... Return of U.S. Persons with Respect to Certain Foreign
Partnerships.
8865 Sch G............................................. Statement of Application of the Gain Deferral Method
under Section 721(c).
8865 Sch H............................................. Acceleration Events and Exceptions Reporting Relating
to Gain Deferral Method Under Section 721(c).
8865 Sch K-1........................................... Partner's Share of Income, Deductions, Credits, etc.
8865 Sch K-2........................................... Partners' Distributive Share Items--International.
8865 Sch K-3........................................... Partner's Share of Income, Deductions, Credits, etc.--
International.
[[Page 58931]]
8865 Sch O............................................. Transfer of Property to a Foreign Partnership.
8865 Sch P............................................. Acquisitions, Dispositions, and Changes of Interest in
a Foreign Partnership.
8868................................................... Application for Automatic Extension of Time To File an
Exempt Organization Return.
8870................................................... Information Return for Transfers Associated With
Certain Personal Benefit Contracts.
8871................................................... Political Organization Notice of Section 527 Status.
8872................................................... Political Organization Report of Contributions and
Expenditures.
8879-EO................................................ IRS e-file Signature Authorization for an Exempt
Organization.
8879-TE................................................ IRS e-file Signature Authorization for a Tax-Exempt
Entity.
8886................................................... Reportable Transaction Disclosure Statement.
8886-T................................................. Disclosure by Tax-Exempt Entity Regarding Prohibited
Tax Shelter Transaction.
8899................................................... Notice of Income From Donated Intellectual Property.
8940................................................... Request for Miscellaneous Determination.
8941................................................... Credit for Small Employer Health Insurance Premiums.
8949................................................... Sales and Other Dispositions of Capital Assets.
8976................................................... Notice of Intent to Operate Under Section 501(c)(4).
926.................................................... Return by a U.S. Transferor of Property to a Foreign
Corporation.
990.................................................... Return of Organization Exempt From Income Tax Under
Section 501(c), 527, or 4947(a)(1) of the Internal
Revenue Code (except private foundations).
990 Sch A.............................................. Public Charity Status and Public Support.
990 Sch B.............................................. Schedule of Contributors.
990 Sch C.............................................. Political Campaign and Lobbying Activities.
990 Sch D.............................................. Supplemental Financial Statements.
990 Sch E.............................................. Schools.
990 Sch F.............................................. Statement of Activities Outside the United States.
990 Sch G.............................................. Supplemental Information Regarding Fundraising or
Gaming Activities.
990 Sch H.............................................. Hospitals.
990 Sch I.............................................. Grants and Other Assistance to Organizations,
Governments, and Individuals in the United States.
990 Sch J.............................................. Compensation Information.
990 Sch K.............................................. Supplemental Information on Tax-Exempt Bonds.
990 Sch L.............................................. Transactions With Interested Persons.
990 Sch M.............................................. Noncash Contributions.
990 Sch N.............................................. Liquidation, Termination, Dissolution, or Significant
Disposition of Assets.
990 Sch O.............................................. Supplemental Information to Form 990 or 990-EZ.
990 Sch R.............................................. Related Organizations and Unrelated Partnerships.
990-BL................................................. Information and Initial Excise Tax Return for Black
Lung Benefit Trusts and Certain Related Persons.
990-EZ................................................. Short Form Return of Organization Exempt From Income
Tax Under section 501(c), 527, or 4947(a)(1) of the
Internal Revenue Code (except private foundations).
990-N.................................................. Form 990-N Electronic Notice (e-Postcard) for Tax-
Exempt Organizations Not Required to File Form 990 or
Form 990-EZ.
990-PF................................................. Return of Private Foundation or Section 4947(a)(1)
Trust Treated as Private Foundation.
990-T.................................................. Exempt Organization Business Income Tax Return (and
proxy tax under section 6033(e)).
990-T Sch A............................................ Unrelated Business Taxable Income From an Unrelated
Trade or Business.
990-T Sch M............................................ UBTI Calculation Form Unrelated Trade or Business.
990-W.................................................. Estimated Tax on Unrelated Business Taxable Income for
Tax-Exempt Organizations (and on Investment Income for
Private Foundations).
----------------------------------------------------------------------------------------------------------------
Appendix B
----------------------------------------------------------------------------------------------------------------
Title/document Description
----------------------------------------------------------------------------------------------------------------
Announcement 2004-38................................... Election of Alternative Deficit Reduction Contribution.
Announcement 2004-43................................... Election of Alternative Deficit Reduction Contribution.
Notice 97-45........................................... Highly Compensated Employee Definition.
Notice 2002-27......................................... IRA Required Minimum Distribution Reporting.
Notice 2004-59......................................... Plan Amendments Following Election of Alternative
Deficit Reduction Contribution.
Notice 2005-41......................................... Guidance Regarding Qualified Intellectual Property
Contributions.
Notice 2006-105........................................ Extension of Election of Alternative Deficit Reduction
Contribution.
Notice 2006-107........................................ Diversification Requirements for Qualified Defined
Contribution Plans Holding Publicly Traded Employer
Securities.
Notice 2006-109........................................ Interim Guidance Regarding Supporting Organizations and
Donor Advised Funds.
Notice 2007-70......................................... Charitable Contributions of Certain Motor Vehicles,
Boats, and Airplanes. Reporting requirements under
Sec. 170(f)(12)(D).
Notice 2008-113........................................ Relief and Guidance on Corrections of Certain Failures
of a Nonqualified Deferred Compensation Plan to Comply
with Sec. 409A(a) in Operation.
Notice 2009-26......................................... Build America Bonds and Direct Payment Subsidy
Implementation.
Notice 2009-31......................................... Election and Notice Procedures for Multiemployer Plans
under Sections 204 and 205 of WRERA.
Notice 2010-6.......................................... Relief and Guidance on Corrections of Certain Failures
of a Nonqualified Deferred Compensation Plan to Comply
with Sec. 409A(a).
Notice 2010-80......................................... Modification to the Relief and Guidance on Corrections
of Certain Failures of a Nonqualified Deferred
Compensation Plan to Comply with Sec. 409A(a).
Notice 2011-43......................................... Transitional Relief under Internal Revenue Code Sec.
6033(j) for Small Organizations.
Notice 2012-48......................................... Tribal Economic Development Bonds.
[[Page 58932]]
Notice 2014-4.......................................... Interim Guidance Regarding Supporting Organizations.
Notice 2015-83......................................... Tribal Economic Development Bonds: Use of Volume Cap
for Draw-down Loans.
Notice 2017-9.......................................... De Minimis Error Safe Harbor to the I.R.C. Sec. Sec.
6721 and 6722 Penalties.
Revenue Procedure 98-19................................ Exceptions to the notice and reporting requirements of
section 6033(e)(1) and the tax imposed by section
6033(e)(2).
Revenue Procedure 2004-15.............................. Waivers of Minimum Funding Standards.
Revenue Procedure 2008-62 and 2017-55.................. Substitute Mortality Tables for Single Employer Defined
Benefit Plans.
Revenue Procedure 2009-43.............................. Revocation of Elections by Multiemployer Defined
Benefit Pension Plans to Freeze Funded Status under
section 204 of WRERA.
Revenue Procedure 2010-52.............................. Extension of the Amortization Period for Plan Sponsor
of a Multiemployer Pension Plan.
Revenue Procedure 2014-11.............................. Procedures for reinstating the tax-exempt status of
organizations that have had their tax-exempt status
automatically revoked under section 6033(j)(1) of the
Internal Revenue Code (``Code'') for failure to file
required Annual Returns or notices for three
consecutive years.
Revenue Procedure 2014-40.............................. Procedures for applying for and for issuing
determination letters on the exempt status under Sec.
501(c)(3) of the Internal Revenue Code (Code) using
Form 1023-EZ, Streamlined Application for Recognition
of Exemption Under Section 501(c)(3) of the Internal
Revenue Code.
Revenue Procedure 2014-55.............................. Election Procedures and Information Reporting with
Respect to Interests in Certain Canadian Retirement
Plans.
Revenue Procedure 2016-27.............................. Application Procedures for Approval of Benefit
Suspensions for Certain Multiemployer Defined Benefit
Pension Plans under Sec. 432(e)(9).
Revenue Procedure 2017-43.............................. Application Procedures for Approval of Benefit
Suspensions for Certain Multiemployer Defined Benefit
Pension Plans under Sec. 432(e)(9).
Revenue Procedure 2017-57.............................. Procedures for Requesting Approval for a Change in
Funding Method.
Revenue Procedure 2018-4............................... Updating Procedures for Guidance on Matters Under IRS
TE/GE Division.
Revenue Procedure 2021-1............................... Rulings and Determination Letters.
Revenue Procedure 2021-37.............................. Pre-Approved Pension Plans.
Revenue Procedure 2022-14.............................. List of Automatic Changes.
Revenue Procedure 2022-4............................... Types of Advice Available to Taxpayers.
Revenue Procedure 2022-5............................... Procedures for Issuing Determination Letters.
Revenue Ruling 2000-35................................. Automatic Enrollment in Section 403(b) Plans.
TD 7845................................................ Inspection of Applications for Tax Exemption and
Applications for Determination Letters for Pension and
Other Plans.
TD 7852................................................ Registration Requirements with Respect to Debt
Obligations.
TD 7898................................................ Employers Qualified Educational Assistance Programs.
TD 7952................................................ Indian Tribal Governments Treated As States For Certain
Purposes.
TD 8002................................................ Substantiation of Charitable Contributions.
TD 8019................................................ Public Inspection of Exempt Organization Return.
TD 8033................................................ Tax Exempt Entity Leasing.
TD 8069................................................ Qualified Conservation Contributions.
TD 8073................................................ Effective Dates and Other Issues Arising Under the
Employee Benefit Provisions of the Tax Reform Act of
1984.
TD 8086................................................ Election for $10 Million Limitation on Exempt Small
Issues of Industrial Development Bonds; Supplemental
Capital Expenditure Statements (LR-185-84 Final).
TD 8124................................................ Time and Manner of Making Certain Elections Under the
Tax Reform Act of 1986.
TD 8357................................................ Certain cash or deferred arrangements (CODAs) and
employee and matching contributions under employee
plans.
TD 8376................................................ Qualified Separate Lines of Business.
TD 8396................................................ Regulations relating to a bank's determination of
worthlessness of a debt.
TD 8400................................................ Taxation of Gain or Loss from Certain Nonfunctional
Currency Transactions (Section 988 Transactions).
TD 8476................................................ Arbitrage Restrictions on Tax-Exempt Bonds.
TD 8540................................................ Final regulations relating to the valuation of
annuities, interests for life or terms of years, and
remainder or reversionary interests.
TD 8619................................................ Final regulations relating to eligible rollover
distributions from tax-qualified retirement plans and
section 403(b) annuities.
TD 8635................................................ Nonbank Trustee Net Worth Requirements.
TD 8690................................................ Deductibility, Substantiation, and Disclosure of
Certain Charitable Contributions.
TD 8712................................................ Definition of Private Activity Bonds.
TD 8718................................................ Arbitrage Restrictions on Tax-Exempt Bonds.
TD 8769................................................ Permitted Elimination of Pre-retirement Optional Forms
of Benefit.
TD 8791................................................ Guidance Regarding Charitable Remainder Trusts and
Special Valuation Rules for Transfers of Interests in
Trusts.
TD 8801................................................ Arbitrage Restrictions on Tax-Exempt Bonds.
TD 8802................................................ Certain Asset Transfers to a Tax-Exempt Entity.
TD 8814................................................ Federal Insurance Contributions Act (FICA) Taxation of
Amounts Under Employee Benefit Plans.
TD 8816................................................ Roth IRAs.
TD 8861................................................ Private Foundation Disclosure Rules.
TD 8933................................................ Qualified Transportation Fringe Benefits.
TD 8978................................................ Excise Taxes on Excess Benefit Transactions (REG-246256-
96).
TD 8987................................................ Required Distributions from Retirement Plans.
TD 9075................................................ Compensation Deferred Under Eligible Deferred
Compensation Plans.
TD 9076................................................ Special Rules Under Section 417(a)(7) for Written
Explanations Provided by Qualified Retirement Plans
After Annuity Starting Dates.
TD 9079................................................ Ten or More Employer Plan Compliance Information.
[[Page 58933]]
TD 9083................................................ Golden Parachute Payments.
TD 9088................................................ Compensatory Stock Options Under Section 482.
TD 9092................................................ Split-Dollar Life Insurance Arrangements.
TD 9097................................................ Arbitrage Restrictions Applicable to Tax-Exempt Bonds
Issued by State and Local Governments.
TD 9099................................................ Disclosure of Relative Values of Optional Forms of
Benefit.
TD 9142................................................ Deemed IRAs in Qualified Retirement Plans.
TD 9169................................................ Retirement plans; Cash or deferred arrangements under
section 401(k) and matching contributions or employee
contributions under section 401(m) Regulations.
TD 9237................................................ Designated Roth Contributions to Cash or Deferred
Arrangements Under Section 401(k).
TD 9324................................................ Designated Roth Contributions Under Section 402A.
TD 9334................................................ Requirement of Return and Time for Filing.
TD 9340................................................ Revised Regulations Concerning Section 403(b) Tax-
Sheltered Annuity Contracts.
TD 9447................................................ Automatic Contribution Arrangements.
TD 9472................................................ Notice Requirements for Certain Pension Plan Amendments
Significantly Reducing the Rate of Future Benefit
Accrual.
TD 9492................................................ Excise Taxes on Prohibited Tax Shelter Transactions and
Related Disclosure Requirements; Disclosure
Requirements with Respect to Prohibited Tax Shelter
Transactions; Requirement of Return and Time for
Filing.
TD 9495................................................ Qualified Zone Academy Bonds: Obligations of States and
Political Subdivisions.
TD 9641................................................ Reduction or Suspension of Safe Harbor Contributions.
TD 9708................................................ Additional Requirements for Charitable Hospitals;
Community Health Needs Assessments for Charitable
Hospitals; Requirement of a Section 4959 Excise Tax
Return and Time for Filing the Return.
TD 9724................................................ Summary of Benefits and Coverage, Uniform Glossary for
ACA Group Health Plans.
TD 9741................................................ General Allocation and Accounting Regulations Under
Section 141; Remedial Actions for Tax-Exempt Bonds.
TD 9765................................................ Suspension of Benefits under the Multiemployer Pension
Reform Act of 2014.
TD 9777................................................ Arbitrage Guidance for Tax-Exempt Bonds.
TD 9801................................................ Issue Price Definition for Tax-Exempt Bonds.
TD 9845................................................ Public Approval of Tax-Exempt Private Activity Bonds.
TD 9846................................................ Regulations Regarding the Transition Tax Under Section
965 and Related Provisions.
TD 9855................................................ Regulations To Prescribe Return and Time for Filing for
Payment of Section 4960, 4966, 4967, and 4968 Taxes
and To Update the Abatement Rules for Section 4966 and
4967 Taxes.
TD 9866................................................ Guidance Related to Section 951A (Global Intangible Low-
Taxed Income) and Certain Guidance Related to Foreign
Tax Credits.
TD 9873................................................ Regulations on the Requirement To Notify the IRS of
Intent To Operate as a Section 501(c)(4) Organization.
TD 9898................................................ Guidance Under Section 6033 Regarding the Reporting
Requirements of Exempt Organizations.
TD 9902................................................ Guidance Under Sections 951A and 954 Regarding Income
Subject to a High Rate of Foreign Tax.
TD 9917................................................ Guidance on the Determination of the Section 4968
Excise Tax Applicable to Certain Colleges and
Universities.
TD 9933................................................ Unrelated Business Taxable Income Separately Computed
for Each Trade or Business.
TD 9938................................................ Tax on Excess Tax-Exempt Organization Executive
Compensation.
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[FR Doc. 2022-20921 Filed 9-27-22; 8:45 am]
BILLING CODE 4830-01-P
