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, 58933-58941 [2022-20962]
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Federal Register / Vol. 87, No. 187 / Wednesday, September 28, 2022 / Notices
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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
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SUMMARY:
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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:
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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.
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Federal Register / Vol. 87, No. 187 / Wednesday, September 28, 2022 / Notices
Out-of-pocket costs include expenses
such as purchasing tax software, paying
a third-party preparer, and printing and
postage. Tax compliance burden does
not include a taxpayer’s tax liability,
economic inefficiencies caused by suboptimal choices related to tax
deductions or credits, or psychological
costs.
Proposed PRA Submission to OMB
Title: U.S. Business Income Tax
Return.
OMB Number: 1545–0123.
Form Numbers: Forms 1065, 1066,
1120, 1120–C, 1120–F, 1120–H, 1120–
ND, 1120–S, 1120–SF, 1120–FSC, 1120–
L, 1120–PC, 1120–REIT, 1120–RIC,
1120–POL and all attachments to these
forms (see the Appendix to this notice).
Abstract: These forms are used by
businesses to report their income tax
liability.
Current Actions: There have been
changes in regulatory guidance related
to various forms approved under this
approval package during the past year.
There has been additions and removals
of forms included in this approval
package. It is anticipated that these
changes will have an impact on the
overall burden and cost estimates
requested for this approval package,
however these estimates were not
finalized at the time of release of this
notice. These estimated figures are
expected to be available by the release
of the 30-day comment notice from
Treasury. This approval package is
being submitted for renewal purposes.
Type of Review: Revision of currently
approved collections.
Affected Public: Corporations,
Partnerships and Pass-Through Entities.
Preliminary Estimated Number of
Respondents: 12,500,000.
Preliminary Total Estimated Time
(Hours): 1,156,504,065.
Preliminary Estimated Time per
Respondent (Hours): 92.52.
Preliminary Total Monetized Time:
$56,824,210,366.
Preliminary Total Estimated Out-ofPocket Costs: $49,088,414,634.
Preliminary Total Monetized Burden:
$105,912,601,626.
Note: Total Monetized Burden = Total
Out-of-Pocket Costs + Total Annual
Monetized Time.
Note: Amounts below are for
estimates for FY 2023. Reported time
and cost burdens are national averages
and do not necessarily reflect a ‘‘typical
case. Most taxpayers experience lower
than average burden, with taxpayer
burden varying considerably by
taxpayer type. Detail may not add due
to rounding.
FISCAL YEAR 2022 ICB ESTIMATES FOR FORM 1120, 1120S AND 1065 SERIES OF RETURNS AND FORMS AND
SCHEDULES
FY 23
Number of Taxpayers ......................................................................................................
Burden in Hours ...............................................................................................................
Burden in Dollars .............................................................................................................
Monetized Total Burden ..................................................................................................
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
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200,000
18,504,065
785,414,634
1,694,601,626
12,300,000
1,138,000,000
48,303,000,000
104,218,000,000
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.
Sara L Covington,
IRS Tax Analyst.
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) ............................................
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) ..............................................
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12,500,000
1,156,504,065
49,088,414,634
105,912,601,626
FY 22
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Annual Withholding Tax Return for U.S. Source Income of Foreign Persons.
Schedule Q (Form 1042).
Foreign Person’s U.S. Source Income Subject to Withholding.
Annual Summary and Transmittal of Forms 1042–S.
U.S. Return of Partnership Income.
Information for Partners Owning 50% or More of the Partnership.
Election Out of the Centralized Partnership Audit Regime.
Additional Information for Schedule M–3 Filers.
Capital Gains and Losses.
Partner’s Share of Income, Deductions, Credits, etc.
Partner’s Distributive Share Items-International.
Partner’s Share of Income, Deductions, Credits, etc.—International.
Net Income (Loss) Reconciliation for Certain Partnerships.
Amended Return or Administrative Adjustment Request (AAR).
U.S. Real Estate Mortgage Investment Conduit (REMIC) Income Tax Return.
Quarterly Notice to Residual Interest Holder of REMIC Taxable Income or Net Loss Allocation.
Foreign Tax Credit-Corporations.
Reduction of Foreign Oil and Gas Taxes.
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Product
Title
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.
Foreign Tax Carryover Reconciliation Schedule.
Foreign Tax Redeterminations.
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.
Tax Liability of Qualified Derivatives Dealer (QDD).
Exclusion of Income From the International Operation of Ships or Aircraft Under Section 883.
List of Vessels or Aircraft, Operators, and Owners.
U.S. Income Tax Return of a Foreign Sales Corporation.
Transfer Price or Commission.
U.S. Income Tax Return for Homeowners Associations.
Interest Charge Domestic International Sales Corporation Return.
Shareholder’s Statement of IC–DISC Distributions.
Intercompany Transfer Price or Commission.
Borrower’s Certificate of Compliance With the Rules for Producer’s Loans.
U.S. Life Insurance Company Income Tax Return.
Net Income (Loss) Reconciliation for U.S. Life Insurance Companies With Total Assets of $10
Million or More.
Return for Nuclear Decommissioning Funds and Certain Related Persons.
U.S. Property and Casualty Insurance Company Income Tax Return.
Net Income (Loss) Reconciliation for U.S. Property and Casualty Insurance Companies With
Total Assets of $10 Million or More.
U.S. Income Tax Return for Certain Political Organizations.
U.S. Income Tax Return for Real Estate Investment Trusts.
U.S. Income Tax Return for Regulated Investment Companies.
U.S. Income Tax Return for an S Corporation.
Information on Certain Shareholders of an S Corporation.
Capital Gains and Losses and Built-In Gains.
Shareholder’s Share of Income, Deductions, Credits, etc.
Shareholder’s Pro Rata Share Items-International.
Shareholder’s Share of Income, deductions, Credits, etc.—International.
Net Income (Loss) Reconciliation for S Corporations With Total Assets of $10 Million or More.
U.S. Income Tax Return for Settlement Funds (Under Section 468B).
Estimated Tax for Corporations.
Amended U.S. Corporation Income Tax Return.
Authorization and Consent of Subsidiary Corporation to be Included in a Consolidated Income
Tax Return.
Cost of Goods Sold.
Compensation of Officers.
Application for Extension of Time for Payment of Tax Due to Undue Hardship.
Application to Adopt, Change, or Retain a Tax Year.
Extension of Time For Payment of Taxes By a Corporation Expecting a Net Operating Loss
Carryback.
Corporation Application for Tentative Refund.
Underpayment of Estimated Tax By Corporations.
Undistributed Capital Gains Tax Return.
Notice to Shareholder of Undistributed Long-Term Capital Gains.
Election by a Small Business Corporation.
Power of Attorney and Declaration of Representative.
Application for Change in Accounting Method.
Investment Credit.
Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign
Gifts.
Annual Return of Foreign Trust With a U.S. Owner.
General Business Credit.
Credit for Federal Tax Paid on Fuels.
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
1118 (SCH K) ............................................
1118 (SCH L) .............................................
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 ......................................................
1120–F .......................................................
1120–F (SCH H) ........................................
1120–F (SCH I) .........................................
1120–F (SCH M1 & M2) ............................
1120–F (SCH M–3) ...................................
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
Form
1120–F (SCH P) ........................................
1120–F (SCH Q) ........................................
1120–F (SCH S) ........................................
1120–F (SCH V) ........................................
1120–FSC ..................................................
1120–FSC (SCH P) ...................................
1120–H ......................................................
1120–IC–DISC ...........................................
1120–IC–DISC (SCH K) ............................
1120–IC–DISC (SCH P) ............................
1120–IC–DISC (SCH Q) ............................
1120–L .......................................................
1120–L (SCH M–3) ....................................
Form 1120–ND* ..................................................
Form 1120–PC ....................................................
Form 1120–PC (SCH M–3) .................................
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Form
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Form
Form
Form
Form
Form
1120–POL ..................................................
1120–REIT .................................................
1120–RIC ...................................................
1120–S ......................................................
1120–S (SCH B–1) ....................................
1120–S (SCH D) ........................................
1120–S (SCH K–1) ....................................
1120–S (SCH K–2) ....................................
1120–S (SCH K–3) ....................................
1120–S (SCH M–3) ...................................
1120–SF ....................................................
1120–W .....................................................
1120–X ......................................................
1122 ...........................................................
Form
Form
Form
Form
Form
1125–A ......................................................
1125–E ......................................................
1127 ...........................................................
1128 ...........................................................
1138 ...........................................................
Form 1139 ...........................................................
Form 2220 ...........................................................
Form 2438 ...........................................................
Form 2439 ...........................................................
Form 2553 ...........................................................
*Form 2848 .........................................................
*Form 3115 .........................................................
*Form 3468 .........................................................
*Form 3520 .........................................................
*Form 3520–A .....................................................
*Form 3800 .........................................................
*Form 4136 .........................................................
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Product
Title
*Form 4255 .........................................................
*Form 4466 .........................................................
*Form 4562 .........................................................
*Form 4684 .........................................................
*Form 4797 .........................................................
*Form 4810 .........................................................
*Form 4876–A .....................................................
Form 5452 ...........................................................
Form 5471 ...........................................................
Form 5471 (SCH E) ............................................
Form 5471 (SCH H) ............................................
Form 5471 (SCH I–1) ..........................................
Form 5471 (SCH J) .............................................
Form 5471 (SCH M) ............................................
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 Corporation.
Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business.
Notice Concerning Fiduciary Relationship.
Notice Concerning Fiduciary Relationship of Financial Institution.
International Boycott Report.
International Boycott Factor (Section 999Ö(1)).
Specifically, Attributable Taxes and Income (Section 999Ö(2)).
Tax Effect of the International Boycott Provisions.
American Samoa Economic Development Credit.
Allocation of Income and Expenses Under Section 936(h)(5).
Work Opportunity Credit.
Credits for Affected Midwestern Disaster Area Employers (for Employers Affected by Hurricane Harvey, Irma, or Maria or Certain California Wildfires).
At-Risk Limitations.
Biofuel Producer Credit.
Environmental Taxes.
Credit for Increasing Research Activities.
Gains and Losses From Section 1256 Contracts and Straddles.
Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns.
Elections Under Section 338 for Corporations Making Qualified Stock Purchases.
Direct Deposit Corporate Tax Refund.
Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR).
Disclosure Statement.
Regulation Disclosure Statement.
U.S. Withholding Tax Return for Dispositions by Foreign Persons of U.S. Real Property Interests.
Statement of Withholding on Dispositions by Foreign Persons of U.S. Real Property Interests.
Application for Withholding Certificate for Dispositions by Foreign Persons of U.S. Real Property Interests.
Report of Cash Payments Over $10,000 Received In a Trade or Business.
Electronic Deposit of Tax Refund of $1 Million or More.
Report of a Sale or Exchange of Certain Partnership Interests.
Lender’s Information Return for Mortgage Credit Certificates (MCCs).
Interest Charge on DISC-Related Deferred Tax Liability.
U.S. Corporation Income Tax Declaration for an IRS e-file Return.
Foreign Corporation Income Tax Declaration for an IRS e-file Return.
U.S. Partnership Declaration for an IRS e-file Return.
U.S. S Corporation Income Tax Declaration for an IRS e-file Return.
E-file Declaration for Corporations.
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.
Form 5471 (SCH O) ............................................
Form
Form
Form
Form
5471
5471
5471
5472
(SCH P) ............................................
(SCH Q) ............................................
(SCH R) ............................................
...........................................................
*Form
*Form
*Form
*Form
*Form
*Form
*Form
*Form
*Form
*Form
56 .............................................................
56–F .........................................................
5713 .........................................................
5713 (SCH A) ...........................................
5713 (SCH B) ...........................................
5713 (SCH C) ...........................................
5735 .........................................................
5735 Schedule P ......................................
5884 .........................................................
5884–A .....................................................
*Form
*Form
*Form
*Form
*Form
*Form
6198
6478
6627
6765
6781
7004
.........................................................
.........................................................
.........................................................
.........................................................
.........................................................
.........................................................
Form 8023 ...........................................................
Form 8050 ...........................................................
*Form 8082 .........................................................
*Form 8275 .........................................................
*Form 8275–R .....................................................
*Form 8288 .........................................................
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*Form 8288–A .....................................................
*Form 8288–B .....................................................
*Form 8300 .........................................................
Form 8302* .........................................................
Form 8308 ...........................................................
Form 8329* .........................................................
Form 8404 ...........................................................
Form 8453–C ......................................................
Form 8453–I ........................................................
Form 8453–PE ....................................................
Form 8453–S ......................................................
Form 8453–CORP ..............................................
Form 851 .............................................................
*Form 8586 .........................................................
*Form 8594 .........................................................
*Form 8609 .........................................................
*Form 8609–A .....................................................
*Form 8611 .........................................................
*Form 8621 .........................................................
*Form 8621–A .....................................................
*Form 8655 .........................................................
*Form 8697 .........................................................
*Form 8703 .........................................................
Form 8716 ...........................................................
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Product
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Form
Form
Title
8752 ...........................................................
8804 ...........................................................
8804 (SCH A) ............................................
8804–C ......................................................
8804–W .....................................................
8805 ...........................................................
8806 ...........................................................
8810 ...........................................................
8813* .........................................................
8816 ...........................................................
Form 8819 ...........................................................
*Form 8820 .........................................................
*Form 8822–B .....................................................
*Form 8824 .........................................................
Form 8825 ...........................................................
*Form 8826 .........................................................
Form 8827 ...........................................................
*Form 8830 .........................................................
*Form 8832 .........................................................
*Form 8833 .........................................................
*Form 8834 .........................................................
*Form 8835 .........................................................
*Form 8838 .........................................................
*Form 8838–P .....................................................
Form 8842 ...........................................................
*Form 8844 .........................................................
Form 8845 ...........................................................
Form 8846 ...........................................................
Form 8848 ...........................................................
*Form 8858 .........................................................
*Form 8858 (SCH M) ..........................................
*Form 8864 .........................................................
Form 8865 ...........................................................
Form 8865 (SCH G) ............................................
Form 8865 (SCH H) ............................................
lotter on DSK11XQN23PROD with NOTICES1
Form 8865 (SCH K–1) ........................................
Form 8865 (SCH K–2) ........................................
Form 8865 (SCH K–3) ........................................
Form 8865 (SCH O) ............................................
Form 8865 (SCH P) ............................................
*Form 8866 .........................................................
Form 8869 ...........................................................
*Form 8873 .........................................................
*Form 8874 .........................................................
Form 8875 ...........................................................
*Form 8878–A .....................................................
Form 8879–C ......................................................
Form 8879–I ........................................................
Form 8879–PE ....................................................
Form 8879–S ......................................................
Form 8879–CORP ..............................................
*Form 8881 .........................................................
*Form 8882 .........................................................
*Form 8883 .........................................................
*Form 8886 .........................................................
*Form 8894 .........................................................
*Form 8896 .........................................................
*Form 8900 .........................................................
*Form 8902 .........................................................
*Form 8903 .........................................................
*Form 8906 .........................................................
*Form 8908 .........................................................
*Form 8910 .........................................................
*Form 8911 .........................................................
*Form 8912 .........................................................
Form 8916 ...........................................................
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Required Payment or Refund Under Section 7519.
Annual Return for Partnership Withholding Tax (Section 1446).
Penalty for Underpayment of Estimated Section 1446 Tax for Partnerships.
Certificate of Partner-Level Items to Reduce Section 1446 Withholding.
Installment Payments of Section 1446 Tax for Partnerships.
Foreign Partner’s Information Statement of Section 1446 Withholding tax.
Information Return for Acquisition of Control or Substantial Change in Capital Structure.
Corporate Passive Activity Loss and Credit Limitations.
Partnership Withholding Tax Payment Voucher (Section 1446).
Special Loss Discount Account and Special Estimated Tax Payments for Insurance Companies.
Dollar Election Under Section 985.
Orphan Drug Credit.
Change of Address—Business.
Like-Kind Exchanges.
Rental Real Estate Income and Expenses of a Partnership or an S Corporation.
Disabled Access Credit.
Credit for Prior Year Minimum Tax-Corporations.
Enhanced Oil Recovery Credit.
Entity Classification Election.
Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b).
Qualified Electric Vehicle Credit.
Renewable Electricity, Refined Coal, and Indian Coal Production Credit.
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
721Ö).
Election to Use Different Annualization Periods for Corporate Estimated Tax.
Empowerment Zone Employment Credit.
Indian Employment Credit.
Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips.
Consent to Extend the Time to Assess the Branch Profits Tax Under Regulations Sections
1.884–2(a) and (c).
Information Return of U.S. Persons With Respect to Foreign Disregarded Entities (FDEs) and
Foreign Branches (FBs).
Transactions Between Foreign Disregarded Entity (FDE) or Foreign Branch (FB) and the Filer
or Other Related Entities.
Biodiesel and Renewable Diesel Fuels Credit.
Return of U.S. Persons With Respect to Certain Foreign Partnerships.
Statement of Application for the Gain Deferral Method Under Section 721Ö.
Acceleration Events and Exceptions Reporting Relating to Gain Deferral Method Under Section 721Ö.
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.
e-file Authorization for Corporations.
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.
Request to Revoke Partnership Level Tax Treatment Election.
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.
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Product
Title
Form 8916–A ......................................................
*Form 8918 .........................................................
Form 8923 ...........................................................
*Form 8925 .........................................................
*Form 8926 .........................................................
Supplemental Attachment to Schedule M–3.
Material Advisor Disclosure Statement.
Mining Rescue Team Training Credit.
Report of Employer-Owned Life Insurance Contracts.
Disqualified Corporate Interest Expense disallowed under section 163(j) and Related Information.
Determination Under Section 860Ö(4) by a Qualified Investment Entity.
Credit for Employer Differential Wage Payments.
Carbon Oxide Sequestration Credit.
Qualified Plug-In Electric Drive Motor Vehicle Credit.
Report of Organizational Actions Affecting Basis of Securities.
Statement of Foreign Financial Assets.
Credit for Small Employer Health Insurance Premiums.
Report of Branded Prescription Drug Information.
FATCA Report.
Cover Sheet for Form 8966 Paper Submissions.
Partner’s Additional Reporting Year Tax.
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).
Schedule A, Global Intangible Low-taxed Income (GILTI).
Calculation of Global Intangible Low-Taxed Income (GILTI) for Members of a U.S. Consolidated Group Who Are U.S. Shareholders of a CFC.
Section 250 Deduction for Foreign-Derived Intangible Income (FDII) and Global Intangible
Low-Taxed Income (GILTI).
Employer Credit for Paid Family and Medical Leave.
Qualified Business Income Deduction Simplified Computation.
Qualified Business Income Deduction.
Specified Service Trades or Businesses.
Aggregation of Business Operations.
Loss Netting And Carryforward.
Special Rules for Patrons Of Agricultural Or Horticultural Cooperatives.
Qualified Opportunity Fund.
Initial and Annual Statement of Qualified Opportunity Fund (QOF) Investments.
Return by a U.S. Transferor of Property to a Foreign Corporation.
Inclusion of Deferred Foreign Income Upon Transition to Participation Exemption System.
U.S. Shareholder’s Aggregate Foreign Cash Position.
Foreign Taxes Deemed Paid by Domestic Corporation (for U.S. Shareholder Tax).
Disallowance of Foreign Tax Credit and Amounts Reported on Forms 1116 and 1118.
Corporate and Real Estate Investment Trust (REIT) Report of Net 965 Tax Liability and Electing REIT Report of 965 Amounts.
Transfer Agreement Under Section 965(h)(3).
Transfer Agreement Under 965(i)(2).
Consent Agreement Under 965(i)(4)(D).
Corporate Dissolution or Liquidation.
Application to Use LIFO Inventory Method.
Consent of Shareholder to Include Specific Amount in Gross Income.
Corporation Claim for Deduction for Consent Dividends.
Claim for Deficiency Dividends Deductions by a Personal Holding Company, Regulated Investment Company, or Real Estate Investment Trust.
Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment).
Application for Employer Identification Number.
Solicitud de Nu´mero de Identificacio´n Patronal (EIN).
Forest Activities Schedule.
Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding (Individuals).
Certificate of Entities Status of Beneficial Owner for United States Tax Withholding (Entities).
Certificate of Foreign Person’s Claim That Income is Effectively Connected With the Conduct
of a Trade or Business in the United States.
Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S. Branches for
United States Tax Withholding and Reporting.
*Form 8927 .........................................................
*Form 8932 .........................................................
*Form 8933 .........................................................
*Form 8936 .........................................................
*Form 8937 .........................................................
*Form 8938 .........................................................
*Form 8941 .........................................................
*Form 8947 .........................................................
*Form 8966 .........................................................
*Form 8966–C .....................................................
Form 8978 ...........................................................
Form 8979 ...........................................................
Form 8990 ...........................................................
Form 8991 ...........................................................
Form 8992 ...........................................................
Form 8992 Sch–A ...............................................
Form 8992–Sch–B ..............................................
Form 8993 ...........................................................
*Form 8994 .........................................................
*Form 8995 .........................................................
*Form 8995–A Here ............................................
*Form 8995–A (SCH A) ......................................
*Form 8995–A (SCH B) ......................................
*Form 8995–A (SCH C) ......................................
*Form 8995–A (SCH D) ......................................
Form 8996 ...........................................................
Form 8997 ...........................................................
Form 926 .............................................................
Form 965 .............................................................
Form 965 (SCH–D) LP ........................................
Form 965 (SCH–F) ..............................................
Form 965 (SCH–H) .............................................
Form 965–B ........................................................
Form 965–C ........................................................
Form 965–D ........................................................
Form 965–E ........................................................
Form 966 .............................................................
*Form 970 ...........................................................
*Form 972 ...........................................................
Form 973 .............................................................
Form 976 .............................................................
*Form 982 ...........................................................
*Form
*Form
*Form
*Form
SS–4 .........................................................
SS–4(PR) .................................................
T (TIMBER) ..............................................
W–8BEN ...................................................
*Form W–8BEN(E) ..............................................
*Form W–8ECI ....................................................
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*Form W–8IMY ....................................................
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.
OMB No.
1545–0731 ...........................
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Definition of an S Corporation.
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Title
1545–0746 ...........................
1545–0755 ...........................
1545–0771 * .........................
LR–100–78 (Final) Creditability of Foreign Taxes.
Related Group Election With Respect to Qualified Investments in Foreign Base Company Shipping Operations.
TD 8864 (Final); EE–63–88 (Final and temp regulations) Taxation of Fringe Benefits and Exclusions From Gross
Income for Certain Fringe Benefits; IA–140–86 (Temporary) Fringe Benefits Treas reg 1.274.
(TD 7533) Final, DISC Rules on Procedure and Administration; Rules on Export Trade Corporations, and (TD
7896) Final, Income from Trade Shows.
TD 8426—Certain Returned Magazines, Paperbacks or Records (IA–195–78).
FI–27–89 (Temporary and Final) Real Estate Mortgage Investment Conduits; Reporting Requirements and Other
Administrative Matters; FI–61–91 (Final) Allocation of Allocable Investment.
TD 8316 Cooperative Housing Corporations.
TD 8556 (Final)—Computation and Characterization of Income and Earnings and Profits Under the Dollar Approximate Separate Transactions Method of Accounting
(DASTM).
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 Carryforwards.
Treatment of transfers of stock or securities to foreign corporations.
Limitations on net operating loss carryforwards and certain built-in losses following ownership change.
FI–3–91 (TD 8456—Final) Capitalization of Certain Policy Acquisition Expenses.
TD 8513—Bad Debt Reserves of Banks.
TD 8459—Settlement Funds.
Treatment of Acquisition of Certain Financial Institutions: Certain Tax Consequences of Federal Financial Assistance to Financial Institutions.
TD 8449 (Final) Election, Revocation, Termination, and Tax Effect of Subchapter S Status.
CO–88–90 (TD 8530) Limitation on Net Operating Loss Carryforwards and Certain Built-in Losses Following
Ownership Change; Special Rule for Value of a Loss Corporation Under the Jurisdiction.
Election Out of Subchapter K for Producers of Natural Gas—TD 8578.
TD 8560 (CO–30–92) Consolidated Returns—Stock Basis and Excess Loss Accounts, Earnings and Profits, Absorption of Deductions and Losses, Joining and Leaving Consolidated Groups, Worthless (Final).
TD 8586 (Final) Treatment of Gain From Disposition of Certain Natural Resource Recapture Property.
PS–78–91 (TD 8521)(TD 8859) Procedures for Monitoring Compliance with Low-Income Housing Credit Requirements; PS–50–92 Rules to Carry Out the Purposes of Section 42 and for Correcting.
Methods to Determine Taxable Income in connection with a Cost Sharing Arrangement—IRC Section 482.
FI–54–93 (Final) Clear Reflection of Income in the Case of Hedging Transactions.
Form 8845—Indian Employment Credit.
Consolidated and Controlled Groups—Intercompany Transactions and Related Rules.
CO–26–96 (Final) Regulations Under Section 382 of the Internal Revenue Code of 1986; Application of Section
382 in Short Taxable Years and With Respect to Controlled Groups.
TD 8643 (Final) Distributions of Stock and Stock Rights.
TD 8611, Conduit Arrangements Regulations—Final (INTL–64–93).
CO–46–94 (TD 8594—Final) Losses on Small Business Stock.
PS–268–82 (TD 8696) Definitions Under Subchapter S of the Internal Revenue Code.
Source of Income From Sales of Inventory and Natural Resources Produced in One Jurisdiction and Sold in Another Jurisdiction.
TD 8985—Hedging Transactions.
TD 8881(Final) REG–242282–97 (formerly Intl–62–90, Intl–32–93, Intl–52–86, and Intl–52–94) General Revision
of Regulations Relating to Withholding of Tax on Certain U.S. Source Income Paid to Foreign.
TD 8746—Amortizable Bond Premium.
TD 8684—Treatment of Gain From the Disposition of Interest in Certain Natural Resource Recapture Property by
S Corporations and Their Shareholders.
(TD 8701)—Treatment of Shareholders of Certain Passive Investment Companies; (TD 8178)—Passive Foreign
Investment Companies.
Revenue Procedure 2017–52, 2017–1, 2017–3 Rulings and determination letters.
Rev. Proc. 2007–32—Tip Rate Determination Agreement (Gaming Industry); Gaming Industry Tip Compliance
Agreement Program.
1545–0807 ...........................
1545–0879 ...........................
1545–1018 ...........................
1545–1041 ...........................
1545–1051 ...........................
1545–1068 ...........................
1545–1070 ...........................
1545–1072 ...........................
1545–1083 * .........................
1545–1093 ...........................
1545–1102 ...........................
1545–1130 * .........................
1545–1138 ...........................
1545–1146 * .........................
1545–1191 ...........................
1545–1218 ...........................
1545–1224 ...........................
1545–1233 * .........................
1545–1237 * .........................
1545–1251 * .........................
1545–1254 ...........................
1545–1260 * .........................
1545–1271
1545–1275
1545–1287
1545–1290
1545–1299
1545–1300
...........................
...........................
...........................
...........................
...........................
...........................
1545–1308 ...........................
1545–1324 ...........................
1545–1338 ...........................
1545–1344 * .........................
1545–1352 ...........................
1545–1357 ...........................
1545–1364 ...........................
1545–1412 ...........................
1545–1417 * .........................
1545–1433 ...........................
1545–1434 ...........................
1545–1438 ...........................
1545–1440 ...........................
1545–1447 * .........................
1545–1462 ...........................
1545–1476 ...........................
1545–1480 ...........................
1545–1484 ...........................
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58939
1545–1491 ...........................
1545–1493 ...........................
1545–1507 ...........................
1545–1522 * .........................
1545–1530 ...........................
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OMB No.
Title
1545–1539 * .........................
1545–1541 * .........................
1545–1546 * .........................
1545–1548 * .........................
1545–1549 ...........................
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.
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.
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.
Form 8883—Asset Allocation Statement Under Section 338.
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.
1545–1551 ...........................
1545–1555 ...........................
1545–1556 ...........................
1545–1558 ...........................
1545–1559 ...........................
1545–1566 ...........................
1545–1588 ...........................
1545–1590 * .........................
1545–1617 * .........................
1545–1634 ...........................
1545–1641 ...........................
1545–1642 ...........................
1545–1646 ...........................
1545–1647 * .........................
1545–1657 * .........................
1545–1658 ...........................
1545–1661 ...........................
1545–1672 ...........................
1545–1675 ...........................
1545–1677 ...........................
1545–1684 ...........................
1545–1690 * .........................
1545–1699 ...........................
1545–1701 ...........................
1545–1706 ...........................
1545–1711 ...........................
1545–1714 ...........................
1545–1716 ...........................
1545–1717 ...........................
1545–1718 ...........................
1545–1730 ...........................
1545–1731 ...........................
1545–1736 ...........................
1545–1748 ...........................
1545–1752 ...........................
1545–1756
1545–1765
1545–1768
1545–1774
1545–1784
...........................
...........................
...........................
...........................
...........................
1545–1786 ...........................
1545–1799 ...........................
1545–1801 * .........................
1545–1806 ...........................
1545–1820 ...........................
1545–1828 * .........................
1545–1831 ...........................
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1545–1833 * .........................
1545–1834 ...........................
1545–1837 * .........................
1545–1847 ...........................
1545–1855 * .........................
1545–1861 ...........................
1545–1870 ...........................
1545–1893 ...........................
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Title
1545–1900 ...........................
1545–1903 ...........................
1545–1905 ...........................
1545–1906 ...........................
1545–1915 ...........................
1545–1927 ...........................
1545–1939 ...........................
1545–1945 ...........................
1545–1946 ...........................
1545–1965 ...........................
1545–1983 * .........................
1545–1986 * .........................
1545–1990 * .........................
1545–2001 * .........................
1545–2002 * .........................
1545–2003 ...........................
1545–2004 ...........................
1545–2008 * .........................
1545–2014 * .........................
1545–2017 ...........................
(TD 9212) Final, Source of Compensation for Labor or Personal Services.
TD 9168—Optional 10-Year Writeoff of Certain Tax Preferences (REG–124405–03).
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.
Form 8878–A IRS e-file Electronic Funds Withdrawal Authorization for Form 7004.
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).
Rev. Proc. 2007–48 Rotable Spare Parts Safe Harbor Method.
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.
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.
1545–2019 ...........................
1545–2028 ...........................
1545–2030 ...........................
1545–2036 ...........................
1545–2070
1545–2072
1545–2091
1545–2096
1545–2103
1545–2110
...........................
...........................
...........................
...........................
...........................
...........................
1545–2114 ...........................
1545–2122 * .........................
1545–2125 ...........................
1545–2133 * .........................
1545–2134 * .........................
1545–2145 ...........................
1545–2147 ...........................
1545–2149 ...........................
1545–2150 ...........................
1545–2151 ...........................
1545–2153 ...........................
1545–2155 * .........................
1545–2156 ...........................
1545–2158 ...........................
1545–2165 ...........................
1545–2183 ...........................
1545–2186 ...........................
1545–2194
1545–2209
1545–2242
1545–2245
...........................
...........................
...........................
...........................
1545–2247 ...........................
1545–2259 ...........................
1545–2276 ...........................
* Discontinued in FY21.
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]]>Agencies
[Federal Register Volume 87, Number 187 (Wednesday, September 28, 2022)]
[Notices]
[Pages 58933-58941]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2022-20962]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Forms 1065, 1066, 1120,
1120-C, 1120-F, 1120-H, 1120-ND, 1120-S,1120-SF,1120-FSC,1120-L,1120-
PC,1120-REIT,1120-RIC,1120-POL, and Related Attachments
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice and request for comments.
-----------------------------------------------------------------------
SUMMARY: The Internal Revenue Service, as part of its continuing effort
to reduce paperwork and respondent burden, invites the general public
and other Federal agencies to take this opportunity to comment on
proposed and/or continuing information collections, as required by the
Paperwork Reduction Act of 1995 (PRA). The IRS is soliciting comments
on forms used by business entity taxpayers. (See Appendix-A of this
notice 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.
1545-0123 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 Sara
Covington, at (202)-317-5744, Internal Revenue Service, Room 6526, 1111
Constitution Avenue NW, Washington, DC 20224, or through the internet,
at [email protected].
SUPPLEMENTARY INFORMATION: Today, over 90 percent of all business
entity tax returns are prepared using software by the taxpayer or with
preparer assistance.
These are forms used by business taxpayers. These include Forms
1065, 1066, 1120, 1120-C, 1120-F, 1120-H, 1120-ND, 1120-S, 1120-SF,
1120-FSC, 1120-L, 1120-PC, 1120-REIT, 1120-RIC, 1120-POL, and related
schedules, that business entity taxpayers attach to their tax returns
(see Appendix A 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.
[[Page 58934]]
Out-of-pocket costs include expenses such as purchasing tax software,
paying a third-party preparer, and printing and postage. Tax compliance
burden does not include a taxpayer's tax liability, economic
inefficiencies caused by sub-optimal choices related to tax deductions
or credits, or psychological costs.
Proposed PRA Submission to OMB
Title: U.S. Business Income Tax Return.
OMB Number: 1545-0123.
Form Numbers: Forms 1065, 1066, 1120, 1120-C, 1120-F, 1120-H, 1120-
ND, 1120-S, 1120-SF, 1120-FSC, 1120-L, 1120-PC, 1120-REIT, 1120-RIC,
1120-POL and all attachments to these forms (see the Appendix to this
notice).
Abstract: These forms are used by businesses to report their income
tax liability.
Current Actions: There have been changes in regulatory guidance
related to various forms approved under this approval package during
the past year. There has been additions and removals of forms included
in this approval package. It is anticipated that these changes will
have an impact on the overall burden and cost estimates requested for
this approval package, however these estimates were not finalized at
the time of release of this notice. These estimated figures are
expected to be available by the release of the 30-day comment notice
from Treasury. This approval package is being submitted for renewal
purposes.
Type of Review: Revision of currently approved collections.
Affected Public: Corporations, Partnerships and Pass-Through
Entities.
Preliminary Estimated Number of Respondents: 12,500,000.
Preliminary Total Estimated Time (Hours): 1,156,504,065.
Preliminary Estimated Time per Respondent (Hours): 92.52.
Preliminary Total Monetized Time: $56,824,210,366.
Preliminary Total Estimated Out-of-Pocket Costs: $49,088,414,634.
Preliminary Total Monetized Burden: $105,912,601,626.
Note: Total Monetized Burden = Total Out-of-Pocket Costs + Total
Annual Monetized Time.
Note: Amounts below are for estimates for FY 2023. Reported time
and cost burdens are national averages and do not necessarily reflect a
``typical case. Most taxpayers experience lower than average burden,
with taxpayer burden varying considerably by taxpayer type. Detail may
not add due to rounding.
Fiscal Year 2022 ICB Estimates for Form 1120, 1120S and 1065 Series of Returns and Forms and Schedules
----------------------------------------------------------------------------------------------------------------
FY 23 FY 22
----------------------------------------------------------------------------------------------------------------
Number of Taxpayers....................................... 12,500,000 200,000 12,300,000
Burden in Hours........................................... 1,156,504,065 18,504,065 1,138,000,000
Burden in Dollars......................................... 49,088,414,634 785,414,634 48,303,000,000
Monetized Total Burden.................................... 105,912,601,626 1,694,601,626 104,218,000,000
----------------------------------------------------------------------------------------------------------------
An agency may not conduct or sponsor, and a person is not required
to respond to, a collection of information unless the collection of
information displays a valid OMB Control Number.
Books or records relating to a collection of information must be
retained as long as their contents may become material in the
administration of any internal revenue law. Generally, tax returns and
tax return information are confidential, as required by 26 U.S.C. 6103.
Request for Comments
Comments submitted in response to this notice will be summarized
and/or included in the request for OMB approval. All comments will
become a matter of public record. Comments are invited on: (a) Whether
the collection of information is necessary for the proper performance
of the functions of the agency, including whether the information will
have practical utility; (b) the accuracy of the agency's estimate of
the burden of the collection of information; (c) ways to enhance the
quality, utility, and clarity of the information to be collected; (d)
ways to minimize the burden of the collection of information on
respondents, including through the use of automated collection
techniques or other forms of information technology; and (e) estimates
of capital or start-up costs and costs of operation, maintenance, and
purchase of services to provide information.
Approved: September 22, 2022.
Sara L Covington,
IRS Tax Analyst.
Appendix A
------------------------------------------------------------------------
Product Title
------------------------------------------------------------------------
Form 1042......................... Annual Withholding Tax Return for
U.S. Source Income of Foreign
Persons.
Form 1042 (SCH Q)................. Schedule Q (Form 1042).
Form 1042-S....................... Foreign Person's U.S. Source Income
Subject to Withholding.
Form 1042-T....................... Annual Summary and Transmittal of
Forms 1042-S.
Form 1065......................... U.S. Return of Partnership Income.
Form 1065 (SCH B-1)............... Information for Partners Owning 50%
or More of the Partnership.
Form 1065 (SCH B-2)............... Election Out of the Centralized
Partnership Audit Regime.
Form 1065 (SCH C)................. Additional Information for Schedule
M-3 Filers.
Form 1065 (SCH D)................. Capital Gains and Losses.
Form 1065 (SCH K-1)............... Partner's Share of Income,
Deductions, Credits, etc.
Form 1065 (SCH K-2)............... Partner's Distributive Share Items-
International.
Form 1065 (SCH K-3)............... Partner's Share of Income,
Deductions, Credits, etc.--
International.
Form 1065 (SCH M-3)............... Net Income (Loss) Reconciliation for
Certain Partnerships.
Form 1065X........................ Amended Return or Administrative
Adjustment Request (AAR).
Form 1066......................... U.S. Real Estate Mortgage Investment
Conduit (REMIC) Income Tax Return.
Form 1066 (SCH Q)................. Quarterly Notice to Residual
Interest Holder of REMIC Taxable
Income or Net Loss Allocation.
Form 1118......................... Foreign Tax Credit-Corporations.
Form 1118 (SCH I)................. Reduction of Foreign Oil and Gas
Taxes.
[[Page 58935]]
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 1118 (SCH L)................. Foreign Tax Redeterminations.
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 1120-F....................... U.S. Income Tax Return of a Foreign
Corporation.
Form 1120-F (SCH H)............... Deductions Allocated to Effectively
Connected Income Under Regulations
Section 1.861-8.
Form 1120-F (SCH I)............... Interest Expense Allocation Under
Regulations Section 1.882-5.
Form 1120-F (SCH M1 & M2)......... Reconciliation of Income (Loss) and
Analysis of Unappropriated Retained
Earnings per Books.
Form 1120-F (SCH M-3)............. Net Income (Loss) Reconciliation for
Foreign Corporations With
Reportable Assets of $10 Million or
More.
Form 1120-F (SCH P)............... List of Foreign Partner Interests in
Partnerships.
Form 1120-F (SCH Q)............... Tax Liability of Qualified
Derivatives Dealer (QDD).
Form 1120-F (SCH S)............... Exclusion of Income From the
International Operation of Ships or
Aircraft Under Section 883.
Form 1120-F (SCH V)............... List of Vessels or Aircraft,
Operators, and Owners.
Form 1120-FSC..................... U.S. Income Tax Return of a Foreign
Sales Corporation.
Form 1120-FSC (SCH P)............. Transfer Price or Commission.
Form 1120-H....................... U.S. Income Tax Return for
Homeowners Associations.
Form 1120-IC-DISC................. Interest Charge Domestic
International Sales Corporation
Return.
Form 1120-IC-DISC (SCH K)......... Shareholder's Statement of IC-DISC
Distributions.
Form 1120-IC-DISC (SCH P)......... Intercompany Transfer Price or
Commission.
Form 1120-IC-DISC (SCH Q)......... Borrower's Certificate of Compliance
With the Rules for Producer's
Loans.
Form 1120-L....................... U.S. Life Insurance Company Income
Tax Return.
Form 1120-L (SCH M-3)............. Net Income (Loss) Reconciliation for
U.S. Life Insurance Companies With
Total Assets of $10 Million or
More.
Form 1120-ND*..................... Return for Nuclear Decommissioning
Funds and Certain Related Persons.
Form 1120-PC...................... U.S. Property and Casualty Insurance
Company Income Tax Return.
Form 1120-PC (SCH M-3)............ Net Income (Loss) Reconciliation for
U.S. Property and Casualty
Insurance Companies With Total
Assets of $10 Million or More.
Form 1120-POL..................... U.S. Income Tax Return for Certain
Political Organizations.
Form 1120-REIT.................... U.S. Income Tax Return for Real
Estate Investment Trusts.
Form 1120-RIC..................... U.S. Income Tax Return for Regulated
Investment Companies.
Form 1120-S....................... U.S. Income Tax Return for an S
Corporation.
Form 1120-S (SCH B-1)............. Information on Certain Shareholders
of an S Corporation.
Form 1120-S (SCH D)............... Capital Gains and Losses and Built-
In Gains.
Form 1120-S (SCH K-1)............. Shareholder's Share of Income,
Deductions, Credits, etc.
Form 1120-S (SCH K-2)............. Shareholder's Pro Rata Share Items-
International.
Form 1120-S (SCH K-3)............. Shareholder's Share of Income,
deductions, Credits, etc.--
International.
Form 1120-S (SCH M-3)............. Net Income (Loss) Reconciliation for
S Corporations With Total Assets of
$10 Million or More.
Form 1120-SF...................... U.S. Income Tax Return for
Settlement Funds (Under Section
468B).
Form 1120-W....................... Estimated Tax for Corporations.
Form 1120-X....................... Amended U.S. Corporation Income Tax
Return.
Form 1122......................... Authorization and Consent of
Subsidiary Corporation to be
Included in a Consolidated Income
Tax Return.
Form 1125-A....................... Cost of Goods Sold.
Form 1125-E....................... Compensation of Officers.
Form 1127......................... Application for Extension of Time
for Payment of Tax Due to Undue
Hardship.
Form 1128......................... Application to Adopt, Change, or
Retain a Tax Year.
Form 1138......................... Extension of Time For Payment of
Taxes By a Corporation Expecting a
Net Operating Loss Carryback.
Form 1139......................... Corporation Application for
Tentative Refund.
Form 2220......................... Underpayment of Estimated Tax By
Corporations.
Form 2438......................... Undistributed Capital Gains Tax
Return.
Form 2439......................... Notice to Shareholder of
Undistributed Long-Term Capital
Gains.
Form 2553......................... Election by a Small Business
Corporation.
*Form 2848........................ Power of Attorney and Declaration of
Representative.
*Form 3115........................ Application for Change in Accounting
Method.
*Form 3468........................ Investment Credit.
*Form 3520........................ Annual Return To Report Transactions
With Foreign Trusts and Receipt of
Certain Foreign Gifts.
*Form 3520-A...................... Annual Return of Foreign Trust With
a U.S. Owner.
*Form 3800........................ General Business Credit.
*Form 4136........................ Credit for Federal Tax Paid on
Fuels.
[[Page 58936]]
*Form 4255........................ Recapture of Investment Credit.
*Form 4466........................ Corporation Application for Quick
Refund of Overpayment of Estimated
Tax.
*Form 4562........................ Depreciation and Amortization
(Including Information on Listed
Property).
*Form 4684........................ Casualties and Thefts.
*Form 4797........................ Sales of Business Property.
*Form 4810........................ Request for Prompt Assessment Under
Internal Revenue Code Section
6501(d).
*Form 4876-A...................... Election to Be Treated as an
Interest Charge DISC.
Form 5452......................... Corporate Report of Nondividend
Distributions.
Form 5471......................... Information Return of U.S. Persons
With Respect To Certain Foreign
Corporations.
Form 5471 (SCH E)................. Income, War Profits, and Excess
Profits Taxes Paid or Accrued.
Form 5471 (SCH H)................. Current Earnings and Profits.
Form 5471 (SCH I-1)............... Information for Global Intangible
Low-Taxed Income.
Form 5471 (SCH J)................. Accumulated Earnings and Profits
(E&P) of Controlled Foreign
Corporation.
Form 5471 (SCH M)................. Transactions Between Controlled
Foreign Corporation and
Shareholders or Other Related
Persons.
Form 5471 (SCH O)................. Organization or Reorganization of
Foreign Corporation, and
Acquisitions and Dispositions of
its Stock.
Form 5471 (SCH P)................. Previously Taxed Earnings and
Profits of U.S. Shareholder of
Certain Foreign Corporations.
Form 5471 (SCH Q)................. CFC Income by CFC Income Groups.
Form 5471 (SCH R)................. Distributions From a Foreign
Corporation.
Form 5472......................... Information Return of a 25% Foreign-
Owned U.S. Corporation or a Foreign
Corporation Engaged in a U.S. Trade
or Business.
*Form 56.......................... Notice Concerning Fiduciary
Relationship.
*Form 56-F........................ Notice Concerning Fiduciary
Relationship of Financial
Institution.
*Form 5713........................ International Boycott Report.
*Form 5713 (SCH A)................ International Boycott Factor
(Section 999[euro](1)).
*Form 5713 (SCH B)................ Specifically, Attributable Taxes and
Income (Section 999[euro](2)).
*Form 5713 (SCH C)................ Tax Effect of the International
Boycott Provisions.
*Form 5735........................ American Samoa Economic Development
Credit.
*Form 5735 Schedule P............. Allocation of Income and Expenses
Under Section 936(h)(5).
*Form 5884........................ Work Opportunity Credit.
*Form 5884-A...................... Credits for Affected Midwestern
Disaster Area Employers (for
Employers Affected by Hurricane
Harvey, Irma, or Maria or Certain
California Wildfires).
*Form 6198........................ At-Risk Limitations.
*Form 6478........................ Biofuel Producer Credit.
*Form 6627........................ Environmental Taxes.
*Form 6765........................ Credit for Increasing Research
Activities.
*Form 6781........................ Gains and Losses From Section 1256
Contracts and Straddles.
*Form 7004........................ Application for Automatic Extension
of Time To File Certain Business
Income Tax, Information, and Other
Returns.
Form 8023......................... Elections Under Section 338 for
Corporations Making Qualified Stock
Purchases.
Form 8050......................... Direct Deposit Corporate Tax Refund.
*Form 8082........................ Notice of Inconsistent Treatment or
Administrative Adjustment Request
(AAR).
*Form 8275........................ Disclosure Statement.
*Form 8275-R...................... Regulation Disclosure Statement.
*Form 8288........................ U.S. Withholding Tax Return for
Dispositions by Foreign Persons of
U.S. Real Property Interests.
*Form 8288-A...................... Statement of Withholding on
Dispositions by Foreign Persons of
U.S. Real Property Interests.
*Form 8288-B...................... Application for Withholding
Certificate for Dispositions by
Foreign Persons of U.S. Real
Property Interests.
*Form 8300........................ Report of Cash Payments Over $10,000
Received In a Trade or Business.
Form 8302*........................ Electronic Deposit of Tax Refund of
$1 Million or More.
Form 8308......................... Report of a Sale or Exchange of
Certain Partnership Interests.
Form 8329*........................ Lender's Information Return for
Mortgage Credit Certificates
(MCCs).
Form 8404......................... Interest Charge on DISC-Related
Deferred Tax Liability.
Form 8453-C....................... U.S. Corporation Income Tax
Declaration for an IRS e-file
Return.
Form 8453-I....................... Foreign Corporation Income Tax
Declaration for an IRS e-file
Return.
Form 8453-PE...................... U.S. Partnership Declaration for an
IRS e-file Return.
Form 8453-S....................... U.S. S Corporation Income Tax
Declaration for an IRS e-file
Return.
Form 8453-CORP.................... E-file Declaration for Corporations.
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.
[[Page 58937]]
Form 8752......................... Required Payment or Refund Under
Section 7519.
Form 8804......................... Annual Return for Partnership
Withholding Tax (Section 1446).
Form 8804 (SCH A)................. Penalty for Underpayment of
Estimated Section 1446 Tax for
Partnerships.
Form 8804-C....................... Certificate of Partner-Level Items
to Reduce Section 1446 Withholding.
Form 8804-W....................... Installment Payments of Section 1446
Tax for Partnerships.
Form 8805......................... Foreign Partner's Information
Statement of Section 1446
Withholding tax.
Form 8806......................... Information Return for Acquisition
of Control or Substantial Change in
Capital Structure.
Form 8810......................... Corporate Passive Activity Loss and
Credit Limitations.
Form 8813*........................ Partnership Withholding Tax Payment
Voucher (Section 1446).
Form 8816......................... Special Loss Discount Account and
Special Estimated Tax Payments for
Insurance Companies.
Form 8819......................... Dollar Election Under Section 985.
*Form 8820........................ Orphan Drug Credit.
*Form 8822-B...................... Change of Address--Business.
*Form 8824........................ Like-Kind Exchanges.
Form 8825......................... Rental Real Estate Income and
Expenses of a Partnership or an S
Corporation.
*Form 8826........................ Disabled Access Credit.
Form 8827......................... Credit for Prior Year Minimum Tax-
Corporations.
*Form 8830........................ Enhanced Oil Recovery Credit.
*Form 8832........................ Entity Classification Election.
*Form 8833........................ Treaty-Based Return Position
Disclosure Under Section 6114 or
7701(b).
*Form 8834........................ Qualified Electric Vehicle Credit.
*Form 8835........................ Renewable Electricity, Refined Coal,
and Indian Coal Production Credit.
*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[euro]).
Form 8842......................... Election to Use Different
Annualization Periods for Corporate
Estimated Tax.
*Form 8844........................ Empowerment Zone Employment Credit.
Form 8845......................... Indian Employment Credit.
Form 8846......................... Credit for Employer Social Security
and Medicare Taxes Paid on Certain
Employee Tips.
Form 8848......................... Consent to Extend the Time to Assess
the Branch Profits Tax Under
Regulations Sections 1.884-2(a) and
(c).
*Form 8858........................ Information Return of U.S. Persons
With Respect to Foreign Disregarded
Entities (FDEs) and Foreign
Branches (FBs).
*Form 8858 (SCH M)................ Transactions Between Foreign
Disregarded Entity (FDE) or Foreign
Branch (FB) and the Filer or Other
Related Entities.
*Form 8864........................ Biodiesel and Renewable Diesel Fuels
Credit.
Form 8865......................... Return of U.S. Persons With Respect
to Certain Foreign Partnerships.
Form 8865 (SCH G)................. Statement of Application for the
Gain Deferral Method Under Section
721[euro].
Form 8865 (SCH H)................. Acceleration Events and Exceptions
Reporting Relating to Gain Deferral
Method Under Section 721[euro].
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 8879-CORP.................... e-file Authorization for
Corporations.
*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 8894........................ Request to Revoke Partnership Level
Tax Treatment Election.
*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.
[[Page 58938]]
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 8926........................ Disqualified Corporate Interest
Expense disallowed under section
163(j) and Related Information.
*Form 8927........................ Determination Under Section
860[euro](4) by a Qualified
Investment Entity.
*Form 8932........................ Credit for Employer Differential
Wage Payments.
*Form 8933........................ Carbon Oxide Sequestration Credit.
*Form 8936........................ Qualified Plug-In Electric Drive
Motor Vehicle Credit.
*Form 8937........................ Report of Organizational Actions
Affecting Basis of Securities.
*Form 8938........................ Statement of Foreign Financial
Assets.
*Form 8941........................ Credit for Small Employer Health
Insurance Premiums.
*Form 8947........................ Report of Branded Prescription Drug
Information.
*Form 8966........................ FATCA Report.
*Form 8966-C...................... Cover Sheet for Form 8966 Paper
Submissions.
Form 8978......................... Partner's Additional Reporting Year
Tax.
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-A................... Schedule A, 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 Here................. Qualified Business Income Deduction.
*Form 8995-A (SCH A).............. Specified Service Trades or
Businesses.
*Form 8995-A (SCH B).............. Aggregation of Business Operations.
*Form 8995-A (SCH C).............. Loss Netting And Carryforward.
*Form 8995-A (SCH D).............. Special Rules for Patrons Of
Agricultural Or Horticultural
Cooperatives.
Form 8996......................... Qualified Opportunity Fund.
Form 8997......................... Initial and Annual Statement of
Qualified Opportunity Fund (QOF)
Investments.
Form 926.......................... Return by a U.S. Transferor of
Property to a Foreign Corporation.
Form 965.......................... Inclusion of Deferred Foreign Income
Upon Transition to Participation
Exemption System.
Form 965 (SCH-D) LP............... U.S. Shareholder's Aggregate Foreign
Cash Position.
Form 965 (SCH-F).................. Foreign Taxes Deemed Paid by
Domestic Corporation (for U.S.
Shareholder Tax).
Form 965 (SCH-H).................. Disallowance of Foreign Tax Credit
and Amounts Reported on Forms 1116
and 1118.
Form 965-B........................ Corporate and Real Estate Investment
Trust (REIT) Report of Net 965 Tax
Liability and Electing REIT Report
of 965 Amounts.
Form 965-C........................ Transfer Agreement Under Section
965(h)(3).
Form 965-D........................ Transfer Agreement Under 965(i)(2).
Form 965-E........................ Consent Agreement Under
965(i)(4)(D).
Form 966.......................... Corporate Dissolution or
Liquidation.
*Form 970......................... Application to Use LIFO Inventory
Method.
*Form 972......................... Consent of Shareholder to Include
Specific Amount in Gross Income.
Form 973.......................... Corporation Claim for Deduction for
Consent Dividends.
Form 976.......................... Claim for Deficiency Dividends
Deductions by a Personal Holding
Company, Regulated Investment
Company, or Real Estate Investment
Trust.
*Form 982......................... Reduction of Tax Attributes Due to
Discharge of Indebtedness (and
Section 1082 Basis Adjustment).
*Form SS-4........................ Application for Employer
Identification Number.
*Form SS-4(PR).................... Solicitud de N[uacute]mero de
Identificaci[oacute]n Patronal
(EIN).
*Form T (TIMBER).................. Forest Activities Schedule.
*Form W-8BEN...................... Certificate of Foreign Status of
Beneficial Owner for United States
Tax Withholding (Individuals).
*Form W-8BEN(E)................... Certificate of Entities Status of
Beneficial Owner for United States
Tax Withholding (Entities).
*Form W-8ECI...................... Certificate of Foreign Person's
Claim That Income is Effectively
Connected With the Conduct of a
Trade or Business in the United
States.
*Form W-8IMY...................... Certificate of Foreign Intermediary,
Foreign Flow-Through Entity, or
Certain U.S. Branches for United
States Tax Withholding and
Reporting.
------------------------------------------------------------------------
Appendix B
OMB numbers that will no longer be separately reported in order to
eliminate duplicate burden reporting. For business filers, the
following OMB numbers are or will be retired.
------------------------------------------------------------------------
OMB No. Title
------------------------------------------------------------------------
1545-0731.................... Definition of an S Corporation.
[[Page 58939]]
1545-0746.................... LR-100-78 (Final) Creditability of
Foreign Taxes.
1545-0755.................... Related Group Election With Respect to
Qualified Investments in Foreign Base
Company Shipping Operations.
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.
1545-0807.................... (TD 7533) Final, DISC Rules on Procedure
and Administration; Rules on Export
Trade Corporations, and (TD 7896) Final,
Income from Trade Shows.
1545-0879.................... TD 8426--Certain Returned Magazines,
Paperbacks or Records (IA-195-78).
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.
1545-1041.................... TD 8316 Cooperative Housing Corporations.
1545-1051.................... TD 8556 (Final)--Computation and
Characterization of Income and Earnings
and Profits Under the Dollar Approximate
Separate Transactions Method of
Accounting
(DASTM).
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).
1545-1070.................... Effectively connected income and the
branch profits tax.
1545-1072.................... INTL-952-86 (Final-TD 8410) and TD 8228
Allocation and Apportionment of Interest
Expense and Certain Other Expenses.
1545-1083 *.................. Treatment of Dual Consolidated Losses.
1545-1093.................... Final Minimum Tax-Tax Benefit Rule (TD
8416).
1545-1102.................... PS-19-92 (TD 9420-Final) Carryover
Allocations and Other Rules Relating to
the Low-Income Housing Credit.
1545-1130 *.................. Special Loss Discount Account and Special
Estimated Tax Payments for Insurance
Companies.
1545-1138.................... TD-8350 (Final) Requirements For
Investments to Qualify under Section
936(d)(4) as Investments in Qualified
Caribbean Basin Countries.
1545-1146 *.................. Applicable Conventions Under the
Accelerated Cost.
1545-1191.................... Information with Respect to Certain
Foreign-Owned Corporations--IRC Section
6038A.
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.
1545-1224.................... T. D. 8337 (Final) Allocation and
Apportionment of Deduction for State
Income Taxes (INTL-112-88).
1545-1233 *.................. Adjusted Current Earnings (IA-14-91)
(Final).
1545-1237 *.................. REG-209831-96 (TD 8823) Consolidated
Returns--Limitation on the Use of
Certain Losses and Deductions.
1545-1251 *.................. TD 8437--Limitations on Percentage
Depletion in the Case of Oil and Gas
Wells.
1545-1254.................... TD 8396--Conclusive Presumption of
Worthlessness of Debts Held by Banks (FI-
34-91).
1545-1260 *.................. CO-62-89 (Final) Final Regulations under
Section 382 of the Internal Revenue Code
of 1986; Limitations on Corporate Net
Operating Loss Carryforwards.
1545-1271.................... Treatment of transfers of stock or
securities to foreign corporations.
1545-1275.................... Limitations on net operating loss
carryforwards and certain built-in
losses following ownership change.
1545-1287.................... FI-3-91 (TD 8456--Final) Capitalization
of Certain Policy Acquisition Expenses.
1545-1290.................... TD 8513--Bad Debt Reserves of Banks.
1545-1299.................... TD 8459--Settlement Funds.
1545-1300.................... Treatment of Acquisition of Certain
Financial Institutions: Certain Tax
Consequences of Federal Financial
Assistance to Financial Institutions.
1545-1308.................... TD 8449 (Final) Election, Revocation,
Termination, and Tax Effect of
Subchapter S Status.
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.
1545-1338.................... Election Out of Subchapter K for
Producers of Natural Gas--TD 8578.
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).
1545-1352.................... TD 8586 (Final) Treatment of Gain From
Disposition of Certain Natural Resource
Recapture Property.
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.
1545-1364.................... Methods to Determine Taxable Income in
connection with a Cost Sharing
Arrangement--IRC Section 482.
1545-1412.................... FI-54-93 (Final) Clear Reflection of
Income in the Case of Hedging
Transactions.
1545-1417 *.................. Form 8845--Indian Employment Credit.
1545-1433.................... Consolidated and Controlled Groups--
Intercompany Transactions and Related
Rules.
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.
1545-1438.................... TD 8643 (Final) Distributions of Stock
and Stock Rights.
1545-1440.................... TD 8611, Conduit Arrangements
Regulations--Final (INTL-64-93).
1545-1447 *.................. CO-46-94 (TD 8594--Final) Losses on Small
Business Stock.
1545-1462.................... PS-268-82 (TD 8696) Definitions Under
Subchapter S of the Internal Revenue
Code.
1545-1476.................... Source of Income From Sales of Inventory
and Natural Resources Produced in One
Jurisdiction and Sold in Another
Jurisdiction.
1545-1480.................... TD 8985--Hedging Transactions.
1545-1484.................... TD 8881(Final) REG-242282-97 (formerly
Intl-62-90, Intl-32-93, Intl-52-86, and
Intl-52-94) General Revision of
Regulations Relating to Withholding of
Tax on Certain U.S. Source Income Paid
to Foreign.
1545-1491.................... TD 8746--Amortizable Bond Premium.
1545-1493.................... TD 8684--Treatment of Gain From the
Disposition of Interest in Certain
Natural Resource Recapture Property by S
Corporations and Their Shareholders.
1545-1507.................... (TD 8701)--Treatment of Shareholders of
Certain Passive Investment Companies;
(TD 8178)--Passive Foreign Investment
Companies.
1545-1522 *.................. Revenue Procedure 2017-52, 2017-1, 2017-3
Rulings and determination letters.
1545-1530.................... Rev. Proc. 2007-32--Tip Rate
Determination Agreement (Gaming
Industry); Gaming Industry Tip
Compliance Agreement Program.
[[Page 58940]]
1545-1539 *.................. REG-208172-91 (TD 8787--final) Basis
Reduction Due to Discharge of
Indebtedness.
1545-1541 *.................. Revenue Procedure 97-27, Changes in
Methods of Accounting.
1545-1546 *.................. Revenue Procedure 97-33, EFTPS
(Electronic Federal Tax Payment System).
1545-1548 *.................. Rev. Proc. 2013-30, Uniform Late S
Corporation Election Revenue Procedure.
1545-1549.................... Tip Reporting Alternative Commitment
(TRAC) Agreement and Tip Rate
Determination (TRDA) for Use in the Food
and Beverage Industry.
1545-1551.................... Changes in Methods of Accounting (RP 2016-
29).
1545-1555.................... REG-115795-97 (Final) General Rules for
Making and Maintaining Qualified
Electing Fund Elections.
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.
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.
1545-1559.................... Revenue Procedures 98-46 and 97-44, LIFO
Conformity Requirement.
1545-1566.................... Notice 2010-46, Prevention of Over-
Withholding of U.S. Tax Avoidance With
Respect to Certain Substitute Dividend
Payments.
1545-1588.................... Adjustments Following Sales of
Partnership Interests.
1545-1590 *.................. REG-251698-96 (T.D. 8869--Final)
Subchapter S Subsidiaries.
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.
1545-1634.................... TD 9595 (REG-141399-07) Consolidated
Overall Foreign Losses, Separate
Limitation Losses, and Overall Domestic
Losses.
1545-1641.................... Rev. Proc. 99-17--Mark to Market Election
for Commodities Dealers and Securities
and Commodities Traders.
1545-1642.................... TD 8853 (Final), Recharacterizing
Financing Arrangements Involving Fast-
Pay Stock.
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.
1545-1647 *.................. Revenue Procedure 2001-21 Debt Roll-Ups.
1545-1657 *.................. Revenue Procedure 99-32--Conforming
Adjustments Subsequent to Section 482
Allocations.
1545-1658.................... Purchase Price Allocations in Deemed
Actual Asset Acquisitions.
1545-1661.................... Qualified lessee construction allowances
for short-term leases.
1545-1672.................... T.D. 9047--Certain Transfers of Property
to Regulated Investment Companies (RICs)
and Real Estate Investment Trusts
(REITs).
1545-1675.................... Treatment of taxable income of a residual
interest holder in excess of daily
accruals.
1545-1677.................... Exclusions From Gross Income of Foreign
Corporations.
1545-1684.................... Pre-Filing Agreements Program.
1545-1690 *.................. Notice 2000-28, Coal Exports.
1545-1699.................... TD 9715; Rev. Proc. 2015-26 (Formerly TD
9002; Rev Proc 2002-43), Agent for
Consolidated Group.
1545-1701.................... Revenue Procedure 2000-37--Reverse Like-
kind Exchanges (as modified by Rev Proc.
2004-51).
1545-1706.................... TD 9315--Section 1503(d) Closing
Agreement Requests.
1545-1711.................... TD 9273--Stock Transfer Rules: Carryover
of Earnings and Taxes (REG-116050-99).
1545-1714.................... Tip Reporting Alternative Commitment
(TRAC) for most industries.
1545-1716.................... Employer-Designed Tip Reporting Program
for the Food and Beverage Industry
(EmTRAC)--Notice 2001-1.
1545-1717.................... Tip Rate Determination Agreement (TRDA)
for Most Industries.
1545-1718.................... Source of Income from Certain Space and
Ocean Activities; Source of
Communications Income (TD 9305--final).
1545-1730.................... Manner of making election to terminate
tax-exempt bond financing.
1545-1731.................... Extraterritorial Income Exclusion
Elections.
1545-1736.................... Advanced Insurance Commissions--Revenue
Procedure 2001-24.
1545-1748.................... Changes in Accounting Periods--REG-106917-
99 (TD 8669/Final).
1545-1752.................... Revenue Procedure 2008-38, Revenue
Procedure 2008-39, Revenue Procedure
2008-40, Revenue Procedure 2008-41,
Revenue Procedure 2008-42.
1545-1756.................... Revenue Procedure 2001-56, Demonstration
Automobile Use.
1545-1765.................... T.D. 9171, New Markets Tax Credit.
1545-1768.................... Revenue Procedure 2003-84, Optional
Election to Make Monthly Sec. 706
Allocations.
1545-1774.................... Extensions of Time to Elect Method for
Determining Allowable Loss.
1545-1784.................... Rev Proc 2002-32 as Modified by Rev Proc
2006-21, Waiver of 60-month Bar on
Reconsolidation after Disaffiliation.
1545-1786.................... Changes in Periods of Accounting.
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).
1545-1801 *.................. Revenue Procedure 2002-67, Settlement of
Section 351 Contingent Liability Tax
Shelter Cases.
1545-1806.................... Form 8883--Asset Allocation Statement
Under Section 338.
1545-1820.................... Revenue Procedure 2003-33, Section 9100
Relief for 338 Elections.
1545-1828 *.................. TD 9048; 9254--Guidance under Section
1502; Suspension of Losses on Certain
Stock Disposition (REG-131478-02).
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.
1545-1833 *.................. Revenue Procedure 2003-37, Documentation
Provisions for Certain Taxpayers Using
the Fair Market Value Method of Interest
Expense Apportionment.
1545-1834.................... Revenue Procedure 2003-39, Section 1031
LKE (Like-Kind Exchanges) Auto Leasing
Programs.
1545-1837 *.................. Revenue Procedure 2003-36, Industry Issue
Resolution Program.
1545-1847.................... Revenue Procedure 2004-29--Statistical
Sampling in Sec. 274 Context.
1545-1855 *.................. TD 9285--Limitation on Use of the
Nonaccrual-Experience Method of
Accounting Under Section 448(d)(5).
1545-1861.................... Revenue Procedure 2004-19--Probable or
Prospective Reserves Safe Harbor.
1545-1870.................... TD 9107--Guidance Regarding Deduction and
Capitalization of Expenditures.
1545-1893.................... Rollover of Gain from Qualified Small
Business Stock to Another Qualified
Small Business Stock.
[[Page 58941]]
1545-1900.................... (TD 9212) Final, Source of Compensation
for Labor or Personal Services.
1545-1903.................... TD 9168--Optional 10-Year Writeoff of
Certain Tax Preferences (REG-124405-03).
1545-1905.................... TD 9289 (Final) Treatment of Disregarded
Entities Under Section 752.
1545-1906.................... TD 9210--LIFO Recapture Under Section
1363(d).
1545-1915.................... Notice 2005-4, Fuel Tax Guidance, as
modified.
1545-1927.................... Form 8878-A IRS e-file Electronic Funds
Withdrawal Authorization for Form 7004.
1545-1939.................... Notification Requirement for Transfer of
Partnership Interest in Electing
Investment Partnership (EIP).
1545-1945.................... 26 U.S. Code Sec. 475--Mark to market
accounting method for dealers in
securities.
1545-1946.................... T.D. 9315 (Final) Dual Consolidated Loss
Regulations.
1545-1965.................... TD 9360 (REG-133446-03)(Final) Guidance
on Passive Foreign Company (PFIC)
Purging Elections.
1545-1983 *.................. Qualified Railroad Track Maintenance
Credit.
1545-1986 *.................. Notice 2006-47, Elections Created or
Effected by the American Jobs Creation
Act of 2004.
1545-1990 *.................. Application of Section 338 to Insurance
Companies.
1545-2001 *.................. Rev. Proc. 2006-16, Renewal Community
Depreciation Provisions.
1545-2002 *.................. Notice 2006-25 (superseded by Notice 2007-
53), Qualifying Gasification Project
Program.
1545-2003.................... Notice 2006-24, Qualifying Advanced Coal
Project Program.
1545-2004.................... Deduction for Energy Efficient Commercial
Buildings.
1545-2008 *.................. Nonconventional Source Fuel Credit.
1545-2014 *.................. TD 9452--Application of Separate
Limitations to Dividends from
Noncontrolled Section 902 Corporations.
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.
1545-2019.................... TD 9451--Guidance Necessary to Facilitate
Business Election Filing; Finalization
of Controlled Group Qualification Rules
(TD 9329).
1545-2028.................... Fuel Cell Motor Vehicle Credit.
1545-2030.................... REG-120509-06 (TD 9465 -Final),
Determination of Interest Expense
Deduction of Foreign Corporations.
1545-2036.................... Taxation and Reporting of REIT Excess
Inclusion Income by REITs, RICs, and
Other Pass-Through Entities (Notice 2006-
97).
1545-2070.................... Rev. Proc. 2007-48 Rotable Spare Parts
Safe Harbor Method.
1545-2072.................... Revenue Procedure 2007-35--Statistical
Sampling for Purposes of Section 199.
1545-2091.................... TD 9512 (Final)--Nuclear Decommissioning
Funds.
1545-2096.................... Loss on Subsidiary Stock--REG-157711-02
(TD 9424--Final).
1545-2103.................... Election to Expense Certain Refineries.
1545-2110.................... REG-127770-07 (Final), Modifications of
Commercial Mortgage Loans Held by a Real
Estate Mortgage Investment Conduit.
1545-2114.................... S Corporation Guidance under AJCA of 2004
(TD 9422 Final--REG-143326-05).
1545-2122 *.................. Form 8931--Agricultural Chemicals
Security Credit.
1545-2125.................... REG-143544-04 Regulations Enabling
Elections for Certain Transaction Under
Section 336(e).
1545-2133 *.................. Rev. Proc. 2009-16, Section 168(k)(4)
Election Procedures and Rev. Proc. 2009-
33, Section 168(k)(4) Extension Property
Elections.
1545-2134 *.................. Notice 2009-41--Credit for Residential
Energy Efficient Property.
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.
1545-2147.................... Internal Revenue Code Section 108(i)
Election.
1545-2149.................... Treatment of Services Under Section 482;
Allocation of Income and Deductions From
Intangibles; Stewardship Expense (TD
9456).
1545-2150.................... Notice 2009-58, Manufacturers'
Certification of Specified Plug-in
Electric Vehicles.
1545-2151.................... Qualifying Advanced Energy Project
Credit--Notice 2013-12.
1545-2153.................... Notice 2009-83--Credit for Carbon Dioxide
Sequestration Under Section 45Q.
1545-2155 *.................. TD 9469 (REG-102822-08) Section 108
Reduction of Tax Attributes for S
Corporations.
1545-2156.................... Revenue Procedure 2010-13, Disclosure of
Activities Grouped under Section 469.
1545-2158.................... Notice 2010-54: Production Tax Credit for
Refined Coal.
1545-2165.................... Notice of Medical Necessity Criteria
under the Mental Health Parity and
Addiction Equity Act of 2008.
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).
1545-2186.................... TD 9504, Basis Reporting by Securities
Brokers and Basis Determination for
Stock; TD 9616, TD9713, and TD 9750.
1545-2194.................... Rules for Certain Rental Real Estate
Activities.
1545-2209.................... REG-112805-10--Branded Prescription
Drugs.
1545-2242.................... REG-135491-10--Updating of Employer
Identification Numbers.
1545-2245.................... REG-160873-04--American Jobs Creation Act
Modifications to Section 6708, Failure
to Maintain List of Advisees With
Respect to Reportable Transactions.
1545-2247.................... TD 9633--Limitations on Duplication of
Net Built-in Losses.
1545-2259.................... Performance & Quality for Small Wind
Energy Property.
1545-2276.................... Safe Harbor for Inadvertent Normalization
Violations.
------------------------------------------------------------------------
* Discontinued in FY21.
[FR Doc. 2022-20962 Filed 9-27-22; 8:45 am]
BILLING CODE 4830-01-P
