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, 66123-66131 [2023-20890]

Download as PDF Federal Register / Vol. 88, No. 185 / Tuesday, September 26, 2023 / Notices Frequency: Every year by July 31st. Estimated Average Burden per Response: The estimated number of hours for each of the 52 recipients to compile and submit the requested data is estimated to be no more than four employee hours annually. Estimated Total Annual Burden Hours: The estimated total annual burden for 53 recipients is 212 hours annually. Public Comments Invited: You are asked to comment on any aspect of this information collection, including: (1) Whether the proposed collection is necessary for the FHWA’s performance; (2) the accuracy of the estimated burdens; (3) ways for the FHWA to enhance the quality, usefulness, and clarity of the collected information; and (4) ways that the burden could be minimized, including the use of electronic technology, without reducing the quality of the collected information. The agency will summarize and/or include your comments in the request for OMB’s clearance of this information collection. Authority: The Paperwork Reduction Act of 1995; 44 U.S.C. chapter 35, as amended; and 49 CFR 1.48. Issued on: September 20, 2023. Jazmyne Lewis, Information Collection Officer. [FR Doc. 2023–20769 Filed 9–25–23; 8:45 am] BILLING CODE 4910–RY–P DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Forms 1065, 1066, 1120, 1120–C, 1120–F, 1120–H, 1120–ND, 1120–S, 1120–SF, 1120–FSC, 1120–L, 1120–PC, 1120–REIT, 1120–RIC, 1120– POL, and Related Attachments Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for comments. AGENCY: The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the lotter on DSK11XQN23PROD with NOTICES1 SUMMARY: 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 27, 2023 to be assured of consideration. ADDRESSES: Direct all written comments to Andres Garcia, Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or by email to pra.comments@irs.gov. Include OMB Control No. 1545–0123 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 sara.l.covington@ irs.gov. SUPPLEMENTARY INFORMATION: Today, over 90 percent of all business entity tax returns are prepared using software by the taxpayer or with preparer assistance. These are forms used by business taxpayers. These include Forms 1065, 1066, 1120, 1120–C, 1120–F, 1120–H, 1120–ND, 1120–S, 1120–SF, 1120–FSC, 1120–L, 1120–PC, 1120–REIT, 1120–RIC, 1120–POL, and related forms and 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. 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- 66123 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 have 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: 12,736,700. Preliminary Total Estimated Time (Hours): 970,000,000. Preliminary Estimated Time per Respondent (Hours): 76.16. Preliminary Total Monetized Time: $57,735,000,000. Preliminary Total Estimated Out-ofPocket Costs: $60,613,000,000. Preliminary Total Monetized Burden: $114,348,000. Note: Total Monetized Burden = Total Outof-Pocket Costs + Total Annual Monetized Time. Note: Amounts below are estimates for Fiscal Year (FY) 2024. 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 2023 ICB ESTIMATES FOR FORM 1120, 1120S AND 1065 SERIES OF RETURNS AND FORMS AND SCHEDULES FY 24 Number of Taxpayers ................................................................................................ VerDate Sep<11>2014 18:18 Sep 25, 2023 Jkt 259001 PO 00000 Frm 00178 Fmt 4703 Sfmt 4703 FY 23 12,736,700 E:\FR\FM\26SEN1.SGM 236,700 26SEN1 12,500,000 66124 Federal Register / Vol. 88, No. 185 / Tuesday, September 26, 2023 / Notices FISCAL YEAR 2023 ICB ESTIMATES FOR FORM 1120, 1120S AND 1065 SERIES OF RETURNS AND FORMS AND SCHEDULES—Continued FY 24 Burden in Hours ......................................................................................................... Burden in Dollars ....................................................................................................... 970,000,000 60,613,000,000 18,000,000 1,126,000,000 952,000,000 59,487,000,000 Monetized Total Burden ..................................................................................... 114,348,000,000 2,125,000,000 112,223,000,000 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. lotter on DSK11XQN23PROD with NOTICES1 FY 23 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 20, 2023. Molly J. Stasko, Senior Tax Analyst. Appendix A Business Forms 2023 Product Title * Form 1042 .......................... * Form 1042 (SCH Q) ........... * Form 1042–S ..................... * Form 1042–T ...................... Form 1065 ............................ Form 1065 (SCH B–1) ......... Form 1065 (SCH B–2) ......... Form 1065 (SCH C) ............. Form 1065 (SCH D) ............. Form 1065 (SCH K–1) ......... Form 1065 (SCH K–2) ......... Form 1065 (SCH K–3) ......... Form 1065 (SCH M–3) ........ Form 1065X ......................... Form 1066 ............................ Form 1066 (SCH Q) ............. Form 1118 ............................ Form 1118 (SCH I) .............. Form 1118 (SCH J) .............. Annual Withholding Tax Return for U.S. Source Income of Foreign Persons. Schedule Q (Form 1042). Foreign Person’s U.S. Source Income Subject to Withholding. Annual Summary and Transmittal of Forms 1042–S. U.S. Return of Partnership Income. Information for Partners Owning 50% or More of the Partnership. Election Out of the Centralized Partnership Audit Regime. Additional Information for Schedule M–3 Filers. Capital Gains and Losses. Partner’s Share of Income, Deductions, Credits, etc. Partner’s Distributive Share Items-International. Partner’s Share of Income, Deductions, Credits, etc.—International. Net Income (Loss) Reconciliation for Certain Partnerships. Amended Return or Administrative Adjustment Request (AAR). U.S. Real Estate Mortgage Investment Conduit (REMIC) Income Tax Return. Quarterly Notice to Residual Interest Holder of REMIC Taxable Income or Net Loss Allocation. Foreign Tax Credit-Corporations. Reduction of Foreign Oil and Gas Taxes. Adjustments to Separate Limitation Income (Loss) Categories for Determining Numerators of Limitation Fractions, Year-End Recharacterization Balances, and Overall Foreign and Domestic Loss Account Balances. Foreign Tax Carryover Reconciliation Schedule. 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. Form 1118 (SCH K) ............. Form 1118 (SCH L) ............. Form 1120 ............................ Form 1120 (SCH B) ............. Form 1120 (SCH D) ............. Form 1120 (SCH G) ............. Form 1120 (SCH H) ............. Form 1120 (SCH M–3) ........ Form 1120 (SCH N) ............. Form 1120 (SCH O) ............. Form 1120 (SCH PH) .......... Form 1120 (SCH UTP) ........ Form 1120–C ....................... Form 1120–F ........................ Form 1120–F (SCH H) ......... Form 1120–F (SCH I) .......... Form 1120–F (SCH M1 & M2). Form 1120–F (SCH M–3) .... Form 1120–F (SCH P) ......... Form 1120–F (SCH Q) ........ Form 1120–F (SCH S) ......... Form 1120–F (SCH V) ......... Form 1120–FSC ................... Form 1120–FSC (SCH P) .... VerDate Sep<11>2014 18:18 Sep 25, 2023 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. Jkt 259001 PO 00000 Frm 00179 Fmt 4703 Sfmt 4703 E:\FR\FM\26SEN1.SGM 26SEN1 Federal Register / Vol. 88, No. 185 / Tuesday, September 26, 2023 / Notices Product Form 1120–H ....................... Form 1120–IC–DISC ............ Form 1120–IC–DISC (SCH K). Form 1120–IC–DISC (SCH P). Form 1120–IC–DISC (SCH Q). Form 1120–L ........................ Form 1120–L (SCH M–3) .... * Form 1120–ND ................... Form 1120–PC ..................... Form 1120–PC (SCH M–3) lotter on DSK11XQN23PROD with NOTICES1 Form 1120–POL ................... Form 1120–REIT .................. Form 1120–RIC .................... Form 1120–S ....................... Form 1120–S (SCH B–1) ..... Form 1120–S (SCH D) ........ Form 1120–S (SCH K–1) ..... Form 1120–S (SCH K–2) ..... Form 1120–S (SCH K–3) ..... Form 1120–S (SCH M–3) .... Form 1120–SF ..................... Form 1120–W ...................... Form 1120–X ....................... Form 1122 ............................ Form 1125–A ....................... Form 1125–E ....................... Form 1127 ............................ Form 1128 ............................ Form 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 .......................... * 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 G–I) .......... Form 5471 (SCH H) ............. Form 5471 (SCH I–1) .......... Form 5471 (SCH J) .............. Form 5471 (SCH M) ............ Form 5471 (SCH O) ............. Form 5471 (SCH P) ............. Form 5471 (SCH Q) ............. Form 5471 (SCH R) ............. Form 5472 ............................ * Form 56 .............................. * Form 56–F .......................... * Form 5713 .......................... * Form 5713 (SCH A) ........... * Form 5713 (SCH B) ........... * Form 5713 (SCH C) ........... * Form 5735 .......................... *Form 5735 Schedule P ....... VerDate Sep<11>2014 18:18 Sep 25, 2023 66125 Title 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. 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. Schedule G–1 (Form 5471), Cost Sharing Arrangement. 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 999(c)(1)). Specifically, Attributable Taxes and Income (Section 999(c)(2)). Tax Effect of the International Boycott Provisions. American Samoa Economic Development Credit. Allocation of Income and Expenses Under Section 936(h)(5). Jkt 259001 PO 00000 Frm 00180 Fmt 4703 Sfmt 4703 E:\FR\FM\26SEN1.SGM 26SEN1 66126 Federal Register / Vol. 88, No. 185 / Tuesday, September 26, 2023 / Notices Product Title * Form 5884 .......................... * Form 5884–A ..................... 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. Energy Efficient Commercial Buildings Deduction. Advanced Manufacturing Production Credit. Clean Hydrogen Production Credit. Nuclear Power Production Credit. 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. Statement of Withholding Under Section 1446(f)(4) on Dispositions by Foreign Persons of Partnership 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. E-file Declaration for Corporations. U.S. Partnership Declaration for an IRS e-file Return. Affiliations Schedule. Low-Income Housing Credit. Asset Acquisition Statement Under Section 1060. Low-Income Housing Credit Allocation and Certification. Annual Statement for Low-Income Housing Credit. Recapture of Low-Income Housing Credit. Information Return By Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund. Return by a Shareholder Making Certain Late Elections to End Treatment as a Passive Foreign Investment Company. Reporting Agent Authorization. Interest Computation Under the Look-Back Method for Completed Long-Term Contracts. Annual Certification of a Residential Rental Project. Election To Have a Tax Year Other Than a Required Tax Year. Required Payment or Refund Under Section 7519. Annual Return for Partnership Withholding Tax (Section 1446). Penalty for Underpayment of Estimated Section 1446 Tax for Partnerships. Certificate of Partner-Level Items to Reduce Section 1446 Withholding. Installment Payments of Section 1446 Tax for Partnerships. Foreign Partner’s Information Statement of Section 1446 Withholding tax. Information Return for Acquisition of Control or Substantial Change in Capital Structure. Corporate Passive Activity Loss and Credit Limitations. Partnership Withholding Tax Payment Voucher (Section 1446). Dollar Election Under Section 985. Orphan Drug Credit. Change of Address—Business. Like-Kind Exchanges. Rental Real Estate Income and Expenses of a Partnership or an S Corporation. Disabled Access Credit. Credit for Prior Year Minimum Tax-Corporations. Enhanced Oil Recovery Credit. Entity Classification Election. Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b). Qualified Electric Vehicle Credit. Renewable Electricity, Refined Coal, and Indian Coal Production Credit. Consent to Extend the Time To Assess Tax Under Section 367—Gain Recognition Agreement. Consent To Extend the Time To Assess Tax Pursuant to the Gain Deferral Method (Section 721(c)). Election to Use Different Annualization Periods for Corporate Estimated Tax. Empowerment Zone Employment Credit. Indian Employment Credit. Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips. Consent to Extend the Time to Assess the Branch Profits Tax Under Regulations Sections 1.884–2(a) and (c). Information Return of U.S. Persons With Respect to Foreign Disregarded Entities (FDEs) and Foreign Branches (FBs). * Form * Form * Form * Form * Form * Form 6198 6478 6627 6765 6781 7004 .......................... .......................... .......................... .......................... .......................... .......................... lotter on DSK11XQN23PROD with NOTICES1 * Form 7205 .......................... * Form 7207 .......................... * Form 7210 .......................... Form 7213 ............................ Form 8023 ............................ Form 8050 ............................ * Form 8082 .......................... * Form 8275 .......................... * Form 8275–R ..................... * Form 8288 .......................... * Form 8288–A ..................... * Form 8288–B ..................... Form 8288–C ....................... * Form 8300 .......................... * Form 8302 .......................... Form 8308 ............................ * Form 8329 .......................... Form 8404 ............................ Form 8453–C ....................... Form 8453–CORP ............... Form 8453–PE ..................... 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 ............................ Form 8752 ............................ Form 8804 ............................ Form 8804 (SCH A) ............. Form 8804–C ....................... Form 8804–W ...................... Form 8805 ............................ Form 8806 ............................ Form 8810 ............................ Form 8813* .......................... 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 .......................... VerDate Sep<11>2014 18:18 Sep 25, 2023 Jkt 259001 PO 00000 Frm 00181 Fmt 4703 Sfmt 4703 E:\FR\FM\26SEN1.SGM 26SEN1 Federal Register / Vol. 88, No. 185 / Tuesday, September 26, 2023 / Notices Product Title * Form 8858 (SCH M) .......... 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. E-file Authorization for Corporations. IRS e-file Signature Authorization for Form 1065. Credit for Small Employer Pension Plan Startup Costs. Credit for Employer-Provided Childcare Facilities and Services. Asset Allocation Statement Under Section 338. Reportable Transaction Disclosure Statement. Low Sulfur Diesel Fuel Production Credit. Qualified Railroad Track Maintenance Credit. Alternative Tax on Qualified Shipping Activities. Domestic Production Activities Deduction. Distilled Spirits Credit. Energy Efficient Home Credit. Alternative Motor Vehicle Credit. Alternative Fuel Vehicle Refueling Property Credit. Credit to Holders of Tax Credit Bonds. Reconciliation of Schedule M–3 Taxable Income with Tax Return Taxable Income for Mixed Groups. Supplemental Attachment to Schedule M–3. Material Advisor Disclosure Statement. Mining Rescue Team Training Credit. Report of Employer-Owned Life Insurance Contracts. 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. Clean Vehicle Credit. Qualified Commercial Clean Vehicle Credit. Schedule for Qualified Commercial Clean Vehicle. 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. Country-by-Country Report. Tax Jurisdiction and Constituent Entity Information. Partner’s Additional Reporting Year Tax. Partners 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. * Form 8864 .......................... Form 8865 ............................ Form 8865 (SCH G) ............. Form 8865 (SCH H) ............. 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–CORP ............... Form 8879–PE ..................... * Form 8881 .......................... * Form 8882 .......................... * Form 8883 .......................... * Form 8886 .......................... * Form 8896 .......................... * Form 8900 .......................... * Form 8902 .......................... * Form 8903 .......................... * Form 8906 .......................... * Form 8908 .......................... * Form 8910 .......................... * Form 8911 .......................... * Form 8912 .......................... Form 8916 ............................ Form 8916–A ....................... * Form 8918 .......................... Form 8923 ............................ * Form 8925 .......................... * Form 8926 .......................... * Form 8927 .......................... * Form 8932 .......................... * Form 8933 .......................... * Form 8936 .......................... Form 8936–A ....................... Form 8936–A Sch 1 ............. * Form 8937 .......................... * Form 8938 .......................... * Form 8941 .......................... * Form 8947 .......................... * Form 8966 .......................... * Form 8966–C ..................... * Form 8975 .......................... * Form 8975 Sch A ............... Form 8978 ............................ Form 8978–Sch–A ............... Form 8979 ............................ Form 8990 ............................ Form 8991 ............................ Form 8992 ............................ Form 8992 Sch–A ................ Form 8992–Sch–B ............... Form 8993 ............................ lotter on DSK11XQN23PROD with NOTICES1 66127 * Form 8994 .......................... * Form 8995 .......................... * Form 8995–A ..................... * 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 .............................. VerDate Sep<11>2014 18:18 Sep 25, 2023 Jkt 259001 PO 00000 Frm 00182 Fmt 4703 Sfmt 4703 E:\FR\FM\26SEN1.SGM 26SEN1 66128 Federal Register / Vol. 88, No. 185 / Tuesday, September 26, 2023 / Notices Product Title Form 965–B ......................... 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 965–C ......................... Form 965–D ......................... Form 965–E ......................... Form 966 .............................. * Form 970 ............................ * Form 972 ............................ Form 973 .............................. Form 976 .............................. * Form * Form * Form * Form * Form * Form * Form 982 ............................ SS–4 ......................... SS–4(PR) .................. T (TIMBER) .............. W–8BEN ................... W–8BEN(E) .............. W–8ECI .................... * Form W–8IMY .................... Forms marked with an asterisk (*) are also filed by other taxpayers (e.g., individuals, tax-exempt organizations). 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 1545–0746 1545–0755 1545–0771 ........................... ........................... ........................... ........................... 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 ........................... ........................... ........................... ........................... ........................... lotter on DSK11XQN23PROD with NOTICES1 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 ........................... ........................... ........................... ........................... ........................... VerDate Sep<11>2014 19:49 Sep 25, 2023 Title Definition of an S Corporation. LR–100–78 (Final) Creditability of Foreign Taxes. Related Group Election With Respect to Qualified Investments in Foreign Base Company Shipping Operations. TD 8864 (Final); EE–63–88 (Final and temp regulations) Taxation of Fringe Benefits and Exclusions From Gross Income for Certain Fringe Benefits; IA–140–86 (Temporary) Fringe Benefits Treas reg 1.274. (TD 7533) Final, DISC Rules on Procedure and Administration; Rules on Export Trade Corporations, and (TD 7896) Final, Income from Trade Shows. TD 8426—Certain Returned Magazines, Paperbacks or Records (IA–195–78). FI–27–89 (Temporary and Final) Real Estate Mortgage Investment Conduits; Reporting Requirements and Other Administrative Matters; FI–61–91 (Final) Allocation of Allocable Investment. TD 8316 Cooperative Housing Corporations. 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. Jkt 259001 PO 00000 Frm 00183 Fmt 4703 Sfmt 4703 E:\FR\FM\26SEN1.SGM 26SEN1 Federal Register / Vol. 88, No. 185 / Tuesday, September 26, 2023 / Notices OMB No. Title 1545–1300 ........................... 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. 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). 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 ........................... 1545–1491 ........................... 1545–1493 ........................... 1545–1507 ........................... 1545–1522 ........................... 1545–1530 ........................... 1545–1539 1545–1541 1545–1546 1545–1548 1545–1549 ........................... ........................... ........................... ........................... ........................... 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 lotter on DSK11XQN23PROD with NOTICES1 66129 ........................... ........................... ........................... ........................... ........................... 1545–1675 ........................... 1545–1677 ........................... 1545–1684 ........................... 1545–1690 ........................... 1545–1699 * ......................... 1545–1701 ........................... 1545–1706 ........................... 1545–1711 ........................... VerDate Sep<11>2014 19:49 Sep 25, 2023 Jkt 259001 PO 00000 Frm 00184 Fmt 4703 Sfmt 4703 E:\FR\FM\26SEN1.SGM 26SEN1 66130 Federal Register / Vol. 88, No. 185 / Tuesday, September 26, 2023 / Notices OMB No. Title 1545–1714 ........................... 1545–1716 ........................... 1545–1717 ........................... 1545–1718 ........................... 1545–1730 * ......................... 1545–1731 ........................... 1545–1736 ........................... 1545–1748 ........................... 1545–1752 ........................... 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. (TD 9212) Final, Source of Compensation for Labor or Personal Services. TD 9168—Optional 10-Year Write-off 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). 1545–1756 1545–1765 1545–1768 1545–1774 1545–1784 ........................... ........................... ........................... ........................... ........................... 1545–1786 ........................... 1545–1799 ........................... 1545–1801 1545–1806 1545–1820 1545–1828 ........................... ........................... ........................... ........................... 1545–1831 ........................... 1545–1833 ........................... 1545–1834 ........................... 1545–1837 ........................... 1545–1847 ........................... 1545–1855 ........................... 1545–1861 ........................... 1545–1870 * ......................... 1545–1893 ........................... 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 ........................... 1545–2019 ........................... lotter on DSK11XQN23PROD with NOTICES1 1545–2028 ........................... 1545–2030 ........................... 1545–2036 * ......................... 1545–2070 1545–2072 1545–2091 1545–2096 1545–2103 1545–2110 ........................... ........................... ........................... ........................... ........................... ........................... 1545–2114 ........................... 1545–2122 ........................... 1545–2125 * ......................... VerDate Sep<11>2014 19:49 Sep 25, 2023 Jkt 259001 PO 00000 Frm 00185 Fmt 4703 Sfmt 4703 E:\FR\FM\26SEN1.SGM 26SEN1 Federal Register / Vol. 88, No. 185 / Tuesday, September 26, 2023 / Notices 66131 OMB No. Title 1545–2133 ........................... 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. TD 9490—Extended Carryback of Losses to or from a Consolidated Group. 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. 1545–2134 ........................... 1545–2145 ........................... 1545–2147 ........................... 1545–2149 ........................... 1545–2150 1545–2151 1545–2153 1545–2155 1545–2156 1545–2158 1545–2171 1545–2183 ........................... ........................... ........................... ........................... ........................... ........................... ........................... ........................... 1545–2186 ........................... 1545–2194 1545–2209 1545–2242 1545–2245 ........................... ........................... ........................... ........................... 1545–2247 ........................... 1545–2259 ........................... 1545–2276 ........................... * Discontinued in FY22. Include OMB Control No. 1545–0047 in the subject line of the message. FOR FURTHER INFORMATION CONTACT: Requests for additional information or copies of the form and instructions should be directed to Jon Callahan, (737) 800–7639, at Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or through the internet at jon.r.callahan@ irs.gov. [FR Doc. 2023–20890 Filed 9–25–23; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Requesting Comments on Tax-Exempt Organization Forms Internal Revenue Service (IRS), Treasury. AGENCY: Notice and request for comments. ACTION: The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning forms used by tax-exempt organizations. See Appendix A for a list of forms, schedules, and related attachments. SUMMARY: Written comments should be received on or before November 27, 2023 to be assured of consideration. lotter on DSK11XQN23PROD with NOTICES1 DATES: 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. ADDRESSES: VerDate Sep<11>2014 19:49 Sep 25, 2023 Jkt 259001 These are forms used by tax-exempt organizations. These include Forms 990, 990–EZ, 990– N, 990–PF, 990–T, and related forms and schedules tax-exempt organizations attach to their returns (see Appendix-A to this notice). In addition, there are numerous Treasury Decisions and guidance documents that are covered by the burden estimate provided in this notice. See Appendix B for a list. SUPPLEMENTARY INFORMATION: Taxpayer Compliance Burden Tax compliance burden is defined as the time and money taxpayers spend to comply with their tax filing responsibilities. Time-related activities include recordkeeping, tax planning, gathering tax materials, learning about the law and what you need to do, and completing and submitting the return. Out-of-pocket costs include expenses such as purchasing tax software, paying a third-party preparer, and printing and postage. Tax compliance burden does not include a taxpayer’s tax liability, economic inefficiencies caused by sub- PO 00000 Frm 00186 Fmt 4703 Sfmt 4703 optimal choices related to tax deductions or credits, or psychological costs. Proposed PRA Submission to OMB Title: U.S. Tax-Exempt Organization Return. OMB Number: 1545–0047. Form Numbers: Forms 990, 990–EZ, 990–N, 990–PF, 990–T, 1023, 1023–EZ, 1024, 1024–A, 1028, 1120–POL, 4720, 5578, 5884–C, 5884–D, 6069, 6497, 7203, 8038, 8038–B, 8038–CP, 8038–G, 8038–GC, 8038–R, 8038–T, 8038–TC, 8282, 8328, 8330, 8453–TE., 8453–X, 8718, 8868, 8870, 8871, 8872, 8879–TE, 8886–T, 8899 and all other related forms, schedules, and attachments. (see Appendix-A to this notice). Abstract: These forms and schedules are used to determine that tax-exempt organizations fulfill the operating conditions within the limitations of their tax exemption. The data is also used for general statistical purposes. Current Actions: There have been changes in IRS guidance documents and regulations related to various forms approved under this approval package during the past year. There have been additions of forms included in this approval package. It is anticipated that these changes will have an impact on the overall burden and cost estimates requested for this approval package, however these estimates were not finalized at the time of release of this notice. These estimated figures are expected to be available by the release E:\FR\FM\26SEN1.SGM 26SEN1

Agencies

[Federal Register Volume 88, Number 185 (Tuesday, September 26, 2023)]
[Notices]
[Pages 66123-66131]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2023-20890]


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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 27, 
2023 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 
forms and 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. 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 have 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: 12,736,700.
    Preliminary Total Estimated Time (Hours): 970,000,000.
    Preliminary Estimated Time per Respondent (Hours): 76.16.
    Preliminary Total Monetized Time: $57,735,000,000.
    Preliminary Total Estimated Out-of-Pocket Costs: $60,613,000,000.
    Preliminary Total Monetized Burden: $114,348,000.

    Note: Total Monetized Burden = Total Out-of-Pocket Costs + Total 
Annual Monetized Time.


    Note:  Amounts below are estimates for Fiscal Year (FY) 2024. 
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 2023 ICB Estimates for Form 1120, 1120S and 1065 Series of Returns and Forms and Schedules
----------------------------------------------------------------------------------------------------------------
                                                               FY 24                                 FY 23
----------------------------------------------------------------------------------------------------------------
Number of Taxpayers....................................         12,736,700            236,700         12,500,000

[[Page 66124]]

 
Burden in Hours........................................        970,000,000         18,000,000        952,000,000
Burden in Dollars......................................     60,613,000,000      1,126,000,000     59,487,000,000
                                                        --------------------------------------------------------
    Monetized Total Burden.............................    114,348,000,000      2,125,000,000    112,223,000,000
----------------------------------------------------------------------------------------------------------------

    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 20, 2023.
Molly J. Stasko,
Senior Tax Analyst.

Appendix A Business Forms 2023

------------------------------------------------------------------------
           Product                               Title
------------------------------------------------------------------------
* Form 1042..................  Annual Withholding Tax Return for U.S.
                                Source Income of Foreign Persons.
* Form 1042 (SCH Q)..........  Schedule Q (Form 1042).
* Form 1042-S................  Foreign Person's U.S. Source Income
                                Subject to Withholding.
* Form 1042-T................  Annual Summary and Transmittal of Forms
                                1042-S.
Form 1065....................  U.S. Return of Partnership Income.
Form 1065 (SCH B-1)..........  Information for Partners Owning 50% or
                                More of the Partnership.
Form 1065 (SCH B-2)..........  Election Out of the Centralized
                                Partnership Audit Regime.
Form 1065 (SCH C)............  Additional Information for Schedule M-3
                                Filers.
Form 1065 (SCH D)............  Capital Gains and Losses.
Form 1065 (SCH K-1)..........  Partner's Share of Income, Deductions,
                                Credits, etc.
Form 1065 (SCH K-2)..........  Partner's Distributive Share Items-
                                International.
Form 1065 (SCH K-3)..........  Partner's Share of Income, Deductions,
                                Credits, etc.--International.
Form 1065 (SCH M-3)..........  Net Income (Loss) Reconciliation for
                                Certain Partnerships.
Form 1065X...................  Amended Return or Administrative
                                Adjustment Request (AAR).
Form 1066....................  U.S. Real Estate Mortgage Investment
                                Conduit (REMIC) Income Tax Return.
Form 1066 (SCH Q)............  Quarterly Notice to Residual Interest
                                Holder of REMIC Taxable Income or Net
                                Loss Allocation.
Form 1118....................  Foreign Tax Credit-Corporations.
Form 1118 (SCH I)............  Reduction of Foreign Oil and Gas Taxes.
Form 1118 (SCH J)............  Adjustments to Separate Limitation Income
                                (Loss) Categories for Determining
                                Numerators of Limitation Fractions, Year-
                                End Recharacterization Balances, and
                                Overall Foreign and Domestic Loss
                                Account Balances.
Form 1118 (SCH K)............  Foreign Tax Carryover Reconciliation
                                Schedule.
Form 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.

[[Page 66125]]

 
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.
* 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 G-I)..........  Schedule G-1 (Form 5471), Cost Sharing
                                Arrangement.
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(c)(1)).
* Form 5713 (SCH B)..........  Specifically, Attributable Taxes and
                                Income (Section 999(c)(2)).
* Form 5713 (SCH C)..........  Tax Effect of the International Boycott
                                Provisions.
* Form 5735..................  American Samoa Economic Development
                                Credit.
*Form 5735 Schedule P........  Allocation of Income and Expenses Under
                                Section 936(h)(5).

[[Page 66126]]

 
* 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 7205..................  Energy Efficient Commercial Buildings
                                Deduction.
* Form 7207..................  Advanced Manufacturing Production Credit.
* Form 7210..................  Clean Hydrogen Production Credit.
Form 7213....................  Nuclear Power Production Credit.
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 8288-C..................  Statement of Withholding Under Section
                                1446(f)(4) on Dispositions by Foreign
                                Persons of Partnership 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-CORP...............  E-file Declaration for Corporations.
Form 8453-PE.................  U.S. Partnership Declaration for an IRS e-
                                file Return.
Form 851.....................  Affiliations Schedule.
* Form 8586..................  Low-Income Housing Credit.
* Form 8594..................  Asset Acquisition Statement Under Section
                                1060.
* Form 8609..................  Low-Income Housing Credit Allocation and
                                Certification.
* Form 8609-A................  Annual Statement for Low-Income Housing
                                Credit.
* Form 8611..................  Recapture of Low-Income Housing Credit.
* Form 8621..................  Information Return By Shareholder of a
                                Passive Foreign Investment Company or
                                Qualified Electing Fund.
* Form 8621-A................  Return by a Shareholder Making Certain
                                Late Elections to End Treatment as a
                                Passive Foreign Investment Company.
* Form 8655..................  Reporting Agent Authorization.
* Form 8697..................  Interest Computation Under the Look-Back
                                Method for Completed Long-Term
                                Contracts.
* Form 8703..................  Annual Certification of a Residential
                                Rental Project.
Form 8716....................  Election To Have a Tax Year Other Than a
                                Required Tax Year.
Form 8752....................  Required Payment or Refund Under Section
                                7519.
Form 8804....................  Annual Return for Partnership Withholding
                                Tax (Section 1446).
Form 8804 (SCH A)............  Penalty for Underpayment of Estimated
                                Section 1446 Tax for Partnerships.
Form 8804-C..................  Certificate of Partner-Level Items to
                                Reduce Section 1446 Withholding.
Form 8804-W..................  Installment Payments of Section 1446 Tax
                                for Partnerships.
Form 8805....................  Foreign Partner's Information Statement
                                of Section 1446 Withholding tax.
Form 8806....................  Information Return for Acquisition of
                                Control or Substantial Change in Capital
                                Structure.
Form 8810....................  Corporate Passive Activity Loss and
                                Credit Limitations.
Form 8813*...................  Partnership Withholding Tax Payment
                                Voucher (Section 1446).
Form 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(c)).
Form 8842....................  Election to Use Different Annualization
                                Periods for Corporate Estimated Tax.
* Form 8844..................  Empowerment Zone Employment Credit.
Form 8845....................  Indian Employment Credit.
Form 8846....................  Credit for Employer Social Security and
                                Medicare Taxes Paid on Certain Employee
                                Tips.
Form 8848....................  Consent to Extend the Time to Assess the
                                Branch Profits Tax Under Regulations
                                Sections 1.884-2(a) and (c).
* Form 8858..................  Information Return of U.S. Persons With
                                Respect to Foreign Disregarded Entities
                                (FDEs) and Foreign Branches (FBs).

[[Page 66127]]

 
* 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-CORP...............  E-file Authorization for Corporations.
Form 8879-PE.................  IRS e-file Signature Authorization for
                                Form 1065.
* Form 8881..................  Credit for Small Employer Pension Plan
                                Startup Costs.
* Form 8882..................  Credit for Employer-Provided Childcare
                                Facilities and Services.
* Form 8883..................  Asset Allocation Statement Under Section
                                338.
* Form 8886..................  Reportable Transaction Disclosure
                                Statement.
* Form 8896..................  Low Sulfur Diesel Fuel Production Credit.
* Form 8900..................  Qualified Railroad Track Maintenance
                                Credit.
* Form 8902..................  Alternative Tax on Qualified Shipping
                                Activities.
* Form 8903..................  Domestic Production Activities Deduction.
* Form 8906..................  Distilled Spirits Credit.
* Form 8908..................  Energy Efficient Home Credit.
* Form 8910..................  Alternative Motor Vehicle Credit.
* Form 8911..................  Alternative Fuel Vehicle Refueling
                                Property Credit.
* Form 8912..................  Credit to Holders of Tax Credit Bonds.
Form 8916....................  Reconciliation of Schedule M-3 Taxable
                                Income with Tax Return Taxable Income
                                for Mixed Groups.
Form 8916-A..................  Supplemental Attachment to Schedule M-3.
* Form 8918..................  Material Advisor Disclosure Statement.
Form 8923....................  Mining Rescue Team Training Credit.
* Form 8925..................  Report of Employer-Owned Life Insurance
                                Contracts.
* Form 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..................  Clean Vehicle Credit.
Form 8936-A..................  Qualified Commercial Clean Vehicle
                                Credit.
Form 8936-A Sch 1............  Schedule for Qualified Commercial Clean
                                Vehicle.
* 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 8975..................  Country-by-Country Report.
* Form 8975 Sch A............  Tax Jurisdiction and Constituent Entity
                                Information.
Form 8978....................  Partner's Additional Reporting Year Tax.
Form 8978-Sch-A..............  Partners 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................  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.

[[Page 66128]]

 
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.
------------------------------------------------------------------------
Forms marked with an asterisk (*) are also filed by other taxpayers
  (e.g., individuals, tax-exempt organizations).

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.
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.

[[Page 66129]]

 
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.
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).

[[Page 66130]]

 
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.
1545-1900....................  (TD 9212) Final, Source of Compensation
                                for Labor or Personal Services.
1545-1903....................  TD 9168--Optional 10-Year Write-off 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).

[[Page 66131]]

 
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.
1545-2171....................  TD 9490--Extended Carryback of Losses to
                                or from a Consolidated Group.
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 FY22.


[FR Doc. 2023-20890 Filed 9-25-23; 8:45 am]
BILLING CODE 4830-01-P

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