Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request on Burden Related to U.S. Income Tax Return Forms for Individual Taxpayers, 66136-66148 [2023-20891]

Download as PDF 66136 Federal Register / Vol. 88, No. 185 / Tuesday, September 26, 2023 / Notices Title/document Description TD 9866 ....................................................................... Guidance Related to Section 951A (Global Intangible Low-Taxed Income) and Certain Guidance Related to Foreign Tax Credits. Regulations on the Requirement To Notify the IRS of Intent To Operate as a Section 501(c)(4) Organization. Guidance Under Section 6033 Regarding the Reporting Requirements of Exempt Organizations. Guidance Under Sections 951A and 954 Regarding Income Subject to a High Rate of Foreign Tax. Guidance on the Determination of the Section 4968 Excise Tax Applicable to Certain Colleges and Universities. Unrelated Business Taxable Income Separately Computed for Each Trade or Business. Tax on Excess Tax-Exempt Organization Executive Compensation. Electronic-Filing Requirements for Specified Returns and Other Documents. Pre-Filing Registration Requirements for Certain Tax Credit Elections. Additional Guidance on Low-Income Communities Bonus Credit Program. TD 9873 ....................................................................... TD 9898 ....................................................................... TD 9902 ....................................................................... TD 9917 ....................................................................... TD TD TD TD TD 9933 9938 9972 9975 9979 ....................................................................... ....................................................................... ....................................................................... ....................................................................... ....................................................................... [FR Doc. 2023–20897 Filed 9–25–23; 8:45 am] SUPPLEMENTARY INFORMATION: BILLING CODE 4830–01–P Title: U.S. Income Tax Return for Individual Taxpayers. OMB Number: 1545–0074. Regulation Project Number: Form 1040 and affiliated return forms. Abstract: IRC sections 6011 & 6012 of the Internal Revenue Code require individuals to prepare and file income tax returns annually. These forms and related schedules are used by individuals to report their income subject to tax and compute their correct tax liability. This information collection request (ICR) covers the actual reporting burden associated with preparing and submitting the prescribed return forms, by individuals required to file Form 1040 and any of its’ affiliated forms as explained in the attached table. Current Actions: There have also 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. In filing season 2024, the Internal Revenue Service (IRS) will launch a pilot program for a free direct e-file tax return system (Direct File). This limited-scale pilot will allow the IRS to evaluate the costs, benefits, and operational challenges associated with providing such an optional service to taxpayers. It is anticipated that all 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. Updated estimates are expected to be available by the release of the 30-comment notice from OMB. This approval package is being submitted for renewal purposes only. Type of Review: Revision of a currently approved collection. Affected Public: Individuals or Households, Farms. DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request on Burden Related to U.S. Income Tax Return Forms for Individual Taxpayers 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 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. Currently, the IRS is soliciting comments concerning the burden associated with the U.S. Income Tax Return Forms for Individual Taxpayers. 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. 1545–0074 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 Ronald J. Durbala, at (202) 317–5746, at Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or through the internet at RJoseph.Durbala@irs.gov. lotter on DSK11XQN23PROD with NOTICES1 SUMMARY: VerDate Sep<11>2014 18:18 Sep 25, 2023 Jkt 259001 PO 00000 Frm 00191 Fmt 4703 Sfmt 4703 Preliminary Estimated Number of Respondents: 173,074,500. Preliminary Estimated Time per Respondent (Hours): 12 hours, 49 minutes. Preliminary Estimated Total Annual Time (Hours): 2,217,000,000. Preliminary Estimated Total Annual Monetized Time ($): 42,577,000,000. Preliminary Estimated Total Out-ofPockets Costs ($): 43,090,000,000. Preliminary Estimated Total Burden Costs ($): 85,667,000,000. Note: Total Monetized Burden = Total Outof-Pocket Costs + Total Annual Monetized Time. The following paragraph applies to all the collections of information covered by this notice: An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless the collection of information displays a valid OMB control number. Books or records relating to a collection of information must be retained if 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. Desired Focus of Comments: The Internal Revenue Service (IRS) is particularly interested in comments that: • Evaluate whether the proposed collection of information is necessary for the proper performance of the functions of the agency, including whether the information will have practical utility. • Evaluate the accuracy of the agency’s estimate of the burden of the proposed collection of information, including the validity of the methodology and assumptions used. • Enhance the quality, utility, and clarity of the information to be collected; and E:\FR\FM\26SEN1.SGM 26SEN1 66137 Federal Register / Vol. 88, No. 185 / Tuesday, September 26, 2023 / Notices • Minimize the burden of the collection of information on those who are to respond, including using appropriate automated, electronic, mechanical, or other technological collection techniques or other forms of information technology, e.g., by permitting electronic submissions of responses. Comments submitted in response to this notice will be summarized and/or included in the ICR for OMB approval of the extension of the information collection; they will also become a matter of public record. Approved: September 20, 2023. Molly J. Stasko, Senior Tax Analyst. INDIVIDUAL TAX FORMS Type Form No. Form name URL Type Form No. Form name URL Form ......... Form 1040 ... https://www.irs.gov/pub/irs-dft/ f1040--dft.pdf. Form ......... Form 8275–R .... ...................... Instructions ........................... Form ......... Form 1040(SP). https://www.irs.gov/pub/irs-dft/ i1040gi--dft.pdf. https://www.irs.gov/pub/irs-dft/ f1040sp--dft.pdf. Regulation Disclosure Statement. ........................... https://www.irs.gov/pub/irs-pdf/ f8275r.pdf. Instructions U.S. Individual Income Tax Return. ........................... Form ......... Form 8283 ........ Noncash Charitable Contributions. Instructions ...................... Instructions ........................... ........................... Form ......... Form 1040 Form 1040 Schedule 1. Schedule 1 Additional Income and Adjustments to Income. https://www.irs.gov/pub/irs-dft/ i1040sp--dft.pdf. https://www.irs.gov/pub/irs-dft/ f1040s1--dft.pdf. Form and Instructions. Form 8332 ........ Form ......... Form 1040 Schedule 1 (SP). https://www.irs.gov/pub/irs-pdf/ f1040s1s.pdf. Form and Instructions. Form 8379 ........ Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent. Injured Spouse Allocation. Form ......... Form 1040 Schedule 2. Form 1040 Additional Taxes Schedule 2 (Spanish (SP). version). Form 1040 Additional CredSchedule 3. its and Payments. https://www.irs.gov/pub/irs-dft/ f1040s2--dft.pdf. https://www.irs.gov/pub/irs-dft/ f1040s2s--dft.pdf. Instructions ........................... ........................... Form and Instructions. Form ......... Form 8396 ........ Mortgage Interest Credit. Form 8404 ........ https://www.irs.gov/pub/irs-dft/ f8404--dft.pdf. Form ......... Form 1040 Schedule 3 (SP). Additional Credits and Payments (Spanish version). https://www.irs.gov/pub/irs-dft/ f1040s3s--dft.pdf. Form and Instructions. Form 8453 ........ Form ......... Form 1040– C. U.S. Departing Alien Income Tax Return. https://www.irs.gov/pub/irs-dft/ f1040c--dft.pdf. Form and Instructions. Form 8453(SP) Instructions ...................... ........................... https://www.irs.gov/pub/irs-dft/ i1040c--dft.pdf. Form ......... Form 8582 ........ Form ......... Form 1040 X https://www.irs.gov/pub/irs-dft/ f1040x--dft.pdf. Instructions ........................... Instructions ...................... Amended U.S. Individual Income Tax Return. ........................... Interest Charge on DISC-Related Deferred Tax Liability. U.S. Individual Income Tax Transmittal for an IRS e-file Return. U.S. Individual Income Tax Transmittal for an IRS e-file Return (Spanish version). Passive Activity Loss Limitation. ........................... https://www.irs.gov/pub/irs-dft/ i1040x--dft.pdf. Form ......... Form 8582–CR https://www.irs.gov/pub/irs-pdf/ f8582cr.pdf. Form ......... Form 1040 NR. https://www.irs.gov/pub/irs-dft/ f1040nr--dft.pdf. Instructions ........................... Instructions ...................... U.S. Nonresident Alien Income Tax Return. ........................... Passive Activity Credit Limitations. ........................... https://www.irs.gov/pub/irs-dft/ i1040nr--dft.pdf. Form ......... Form 8586 ........ https://www.irs.gov/pub/irs-dft/ f8586--dft.pdf. Form ......... Form 1040 NR(SP). https://www.irs.gov/pub/irs-dft/ f1040nrs--dft.pdf. Form ......... Form 8594 ........ Instructions ...................... U.S. Nonresident Alien Income Tax Return (Spanish Version). ........................... Low-Income Housing Credit. Asset Acquisition Statement Under Section 1060. https://www.irs.gov/pub/irs-dft/ i1040nrs--dft.pdf. Instructions ........................... ........................... https://www.irs.gov/pub/irs-pdf/ i8594.pdf. Form ......... lotter on DSK11XQN23PROD with NOTICES1 Form ......... VerDate Sep<11>2014 U.S Individual Income Tax Return (Spanish version). ........................... Additional Income and Adjustments to Income in Spanish. Additional Taxes 18:18 Sep 25, 2023 Jkt 259001 https://www.irs.gov/pub/irs-dft/ f1040s3--dft.pdf. PO 00000 Frm 00192 Fmt 4703 Sfmt 4703 E:\FR\FM\26SEN1.SGM 26SEN1 https://www.irs.gov/pub/irs-pdf/ i8275r.pdf. https://www.irs.gov/pub/irs-dft/ f8283--dft.pdf. https://www.irs.gov/pub/irs-pdf/ i8283.pdf. https://www.irs.gov/pub/irs-pdf/ f8332.pdf. https://www.irs.gov/pub/irs-dft/ f8379--dft.pdf. https://www.irs.gov/pub/irs-dft/ i8379--dft.pdf. https://www.irs.gov/pub/irs-dft/ f8396--dft.pdf. https://www.irs.gov/pub/irs-dft/ f8453--dft.pdf. https://www.irs.gov/pub/irs-dft/ f8453sp--dft.pdf. https://www.irs.gov/pub/irs-dft/ f8582--dft.pdf. https://www.irs.gov/pub/irs-pdf/ i8582.pdf. https://www.irs.gov/pub/irs-pdf/ i8582cr.pdf. https://www.irs.gov/pub/irs-pdf/ f8594.pdf. 66138 Federal Register / Vol. 88, No. 185 / Tuesday, September 26, 2023 / Notices INDIVIDUAL TAX FORMS—Continued Type Form name URL Type Form No. Form name URL Tax on Income Not Effectively Connected with a U.S. Trade or Business. Tax on Income Not Effectively Connected with a U.S. Trade or Business (Spanish Version). Itemized Deductions. https://www.irs.gov/pub/irs-dft/ f1040nrn--dft.pdf. Form ......... Form 8606 ........ Nondeductible IRAs. https://www.irs.gov/pub/irs-pdf/ f8606.pdf. https://www.irs.gov/pub/irs-dft/ f1040nec--dft.pdf. Instructions ........................... ........................... https://www.irs.gov/pub/irs-pdf/ i8606.pdf. https://www.irs.gov/pub/irs-dft/ f1040nra--dft.pdf. Form ......... Form 8609–A .... Annual Statement for LowIncome Housing Credit. ........................... https://www.irs.gov/pub/irs-pdf/ f8609a.pdf. Recapture of Low-Income Housing Credit. Tax for Certain Children Who Have Unearned Income. ........................... https://www.irs.gov/pub/irs-pdf/ f8611.pdf. Form ......... 1040 NR (Schedule NEC). Form ......... 1040 NR (Schedule NEC) (SP). Form ......... 1040 NR (Schedule A). Form ......... 1040 NR (Schedule A) (SP). 1040 NR (Schedule OI). Itemized Deductions (Spanish Version). Other Information. https://www.irs.gov/pub/irs-dft/ f1040nas--dft.pdf. Instructions ........................... https://www.irs.gov/pub/irs-dft/ f1040nro--dft.pdf. Form and Instructions. Form 8611 ........ Form ......... 1040 NR (Schedule OI) (SP). Other Information (Spanish Version). https://www.irs.gov/pub/irs-dft/ f1040ois--dft.pdf. Form ......... Form 8615 ........ Form ......... 1040 NR (Schedule P). Still under development at the time of release of this notice. Instructions ........................... Form ......... Form 1040– PR. https://www.irs.gov/pub/irs-pdf/ f1040pr.pdf. Form ......... Form 8621 ........ Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund. https://www.irs.gov/pub/irs-pdf/ f8621.pdf. Instructions ...................... Gain or Loss of Foreign Persons from Sale or Exchange of Certain Partnership Interests. U.S. Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico) (Puerto Rico Version). ........................... Instructions ........................... ........................... Form ......... Form 1040– SR. U.S. Tax Return for Seniors. https://www.irs.gov/pub/irs-dft/ i1040pr--dft.pdf. https://www.irs.gov/pub/irs-dft/ f1040s--dft.pdf. Form ......... Form 8621–A .... Form ......... Form 1040– SR (SP). https://www.irs.gov/pub/irs-dft/ f1040srs--dft.pdf. Instructions ........................... Form ......... Form 1040– SS. Tax Return for Seniors (Spanish version). U.S. Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico). Return by a Shareholder Making Certain Late Elections to End Treatment as a Passive Foreign Investment Company. ........................... https://www.irs.gov/pub/irs-pdf/ i8621.pdf. https://www.irs.gov/pub/irs-pdf/ f8621a.pdf. https://www.irs.gov/pub/irs-dft/ f1040ss--dft.pdf. Form and Instructions. Form 8689 ........ Form ......... lotter on DSK11XQN23PROD with NOTICES1 Form No. VerDate Sep<11>2014 18:18 Sep 25, 2023 Jkt 259001 PO 00000 Frm 00193 Fmt 4703 Sfmt 4703 Allocation of Individual Income Tax to the U.S. Virgin Islands. E:\FR\FM\26SEN1.SGM 26SEN1 https://www.irs.gov/pub/irs-pdf/ i8609a.pdf. https://www.irs.gov/pub/irs-dft/ f8615--dft.pdf. https://www.irs.gov/pub/irs-pdf/ i8615.pdf. https://www.irs.gov/pub/irs-pdf/ i8621a.pdf. https://www.irs.gov/pub/irs-dft/ f8689--dft.pdf. 66139 Federal Register / Vol. 88, No. 185 / Tuesday, September 26, 2023 / Notices INDIVIDUAL TAX FORMS—Continued Type Form No. Form name URL Type Form No. Form name URL Instructions ...................... ........................... https://www.irs.gov/pub/irs-dft/ i1040ss--dft.pdf. Form ......... Form 8697 ........ https://www.irs.gov/pub/irs-pdf/ f8697.pdf. Form ......... Form 1040– SS (SP). https://www.irs.gov/pub/irs-dft/ f1040sss--dft.pdf. Instructions ........................... Instructions ...................... U.S. Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico) (Spanish Version). ........................... Interest Computation Under the Look-Back Method for Completed Long-Term Contracts. ........................... Still under development at the time of release of this notice. Form ......... Form 8801 ........ https://www.irs.gov/pub/irs-dft/ f8801--dft.pdf. Form ......... Itemized Deductions. ........................... https://www.irs.gov/pub/irs-dft/ f1040sa--dft.pdf. https://www.irs.gov/pub/irs-dft/ i1040sca--dft.pdf. Instructions ........................... Instructions Schedule A (1040). ...................... Credit for Prior Year Minimum Tax-Individuals, Estates, and Trusts. ........................... Form and Instructions. Form 8814 ........ Form and Instructions. Schedule B (Form 1040). Interest and Ordinary Dividends. https://www.irs.gov/pub/irs-dft/ f1040sb--dft.pdf. Form and Instructions. Form 8815 ........ Instructions ...................... ........................... https://www.irs.gov/pub/irs-pdf/ i1040sb.pdf. Form and Instructions. Form 8818 ........ Form ......... Schedule C (Form 1040). ...................... Profit or Loss from Business. https://www.irs.gov/pub/irs-dft/ f1040sc--dft.pdf. Form 8820 ........ ........................... Form ......... Schedule C (SP) (Form 1040). Instructions ........................... Instructions ...................... Profit or Loss from Business (Spanish Version). ........................... https://www.irs.gov/pub/irs-dft/ i1040sc--dft.pdf. https://www.irs.gov/pub/irs-dft/ f1040scs--dft.pdf. Form and Instructions. Form ......... Form ......... Schedule D (Form 1040). ...................... Capital Gains and Losses. Still under development at the time of release of this notice. https://www.irs.gov/pub/irs-dft/ f1040sd--dft.pdf. Form and Instructions. Form ......... Instructions ........................... Supplemental Income and Loss. ........................... Form ......... Form 8829 ........ Instructions Schedule E (Form 1040). ...................... https://www.irs.gov/pub/irs-pdf/ i1040sd.pdf. https://www.irs.gov/pub/irs-dft/ f1040se--dft.pdf. Instructions ........................... Form and Instructions. Schedule EIC (Form 1040). Earned Income Credit. https://www.irs.gov/pub/irs-dft/ i1040se--dft.pdf. https://www.irs.gov/pub/irs-dft/ f1040sei--dft.pdf. Form and Instructions. Form 8833 ........ Form ......... Schedule EIC (SP) (F. 1040). Schedule F (Form 1040). Earned Income Credit (Spanish version). Profit or Loss from Farming. https://www.irs.gov/pub/irs-dft/ f1040sep--dft.pdf. Form ......... Form 8834 ........ https://www.irs.gov/pub/irs-dft/ f1040sf--dft.pdf. Form and Instructions. Form 8835 ........ Instructions Instructions lotter on DSK11XQN23PROD with NOTICES1 Form ......... Form ......... VerDate Sep<11>2014 ........................... 18:18 Sep 25, 2023 Jkt 259001 PO 00000 Frm 00194 Fmt 4703 Sfmt 4703 Form 8824 ........ Parents’ Election to Report Child’s Interest and Dividends. Exclusion of Interest from Series EE and I U.S. Savings Bonds Issued After 1989. Optional Form to Record Redemption of Series EE and I U.S. Savings Bonds Issued After 1989. Orphan Drug Credit. https://www.irs.gov/pub/irs-pdf/ i8697.pdf. https://www.irs.gov/pub/irs-dft/ i8801--dft.pdf. https://www.irs.gov/pub/irs-dft/ f8814--dft.pdf. https://www.irs.gov/pub/irs-dft/ f8815--dft.pdf. https://www.irs.gov/pub/irs-pdf/ f8818.pdf. https://www.irs.gov/pub/irs-pdf/ f8820.pdf. Like-Kind Exchanges. ........................... https://www.irs.gov/pub/irs-dft/ f8824--dft.pdf. https://www.irs.gov/pub/irs-pdf/ i8824.pdf. Form 8826 ........ Disabled Access Credit. https://www.irs.gov/pub/irs-pdf/ f8826.pdf. Form 8828 ........ Recapture of Federal Mortgage Subsidy. ........................... https://www.irs.gov/pub/irs-pdf/ f8828.pdf. Expenses for Business Use of Your Home. ........................... Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b). Qualified Electric Vehicle Credit. Renewable Electricity, Refined Coal, and Indian Coal Production Credit. E:\FR\FM\26SEN1.SGM 26SEN1 https://www.irs.gov/pub/irs-pdf/ i8828.pdf. https://www.irs.gov/pub/irs-dft/ f8829--dft.pdf. https://www.irs.gov/pub/irs-pdf/ i8829.pdf. https://www.irs.gov/pub/irs-pdf/ f8833.pdf. https://www.irs.gov/pub/irs-dft/ f8834--dft.pdf. https://www.irs.gov/pub/irs-dft/ f8835--dft.pdf. 66140 Federal Register / Vol. 88, No. 185 / Tuesday, September 26, 2023 / Notices INDIVIDUAL TAX FORMS—Continued Type Form No. Form name URL Type Form No. Form name URL Instructions ...................... ........................... Instructions ........................... ........................... Form ......... Schedule F (SP) (Form 1040). Profit or Loss from Farming (Spanish Version). https://www.irs.gov/pub/irs-pdf/ i1040sf.pdf. https://www.irs.gov/pub/irs-dft/ f1040sfs--dft.pdf. Form and Instructions. Form 8838 ........ Instructions ...................... ........................... Form ......... Form 8839 ........ Form ......... Schedule H (Form 1040). ...................... Household Employment Taxes. ........................... Still under development at the time of release of this notice. https://www.irs.gov/pub/irs-dft/ f1040sh--dft.pdf. Consent to Extend the Time to Assess Tax Under Section 367-Gain Recognition Agreement. Qualified Adoption Expenses. https://www.irs.gov/pub/irs-pdf/ i8835.pdf. https://www.irs.gov/pub/irs-pdf/ f8838.pdf. Instructions ........................... ........................... https://www.irs.gov/pub/irs-pdf/ i8839.pdf. https://www.irs.gov/pub/irs-dft/ i1040sh--dft.pdf. Form and Instructions. Form 8840 ........ https://www.irs.gov/pub/irs-dft/ f8840--dft.pdf. Form ......... Schedule H (SP) (Form 1040). Household Employment Taxes (Spanish Version). https://www.irs.gov/pub/irs-dft/ f1040shs--dft.pdf. Form and Instructions. Form 8843 ........ Instructions ...................... ........................... Schedule J (Form 1040). Instructions ...................... Income Averaging for Farmers and Fishermen. ........................... Form and Instructions. Instructions Form 8844 ........ Form ......... Still under development at the time of release of this notice. https://www.irs.gov/pub/irs-dft/ f1040sj--dft.pdf. Closer Connection Exception Statement for Aliens. Statement for Exempt Individuals and Individuals with a Medical Condition. Empowerment Zone Employment Credit. ........................... Form ......... Form 8845 ........ Form ......... Schedule LEP (Form 1040). https://www.irs.gov/pub/irs-pdf/ i1040sj.pdf. https://www.irs.gov/pub/irs-dft/ f1040lep--dft.pdf. Instructions ........................... Indian Employment Credit. ........................... https://www.irs.gov/pub/irs-pdf/ f8845.pdf. https://www.irs.gov/pub/irs-pdf/ i8845.pdf. Instructions ...................... https://www.irs.gov/pub/irs-dft/ i1040lep--dft.pdf. Form and Instructions. Form 8846 ........ https://www.irs.gov/pub/irs-dft/ f8846--dft.pdf. Form ......... Schedule LEP (SP) (Form 1040(SP)). https://www.irs.gov/pub/irs-dft/ f1040les--dft.pdf. Form ......... Form 8853 ........ Form ......... Schedule R (Form 1040). ...................... Request for Change in Language Preference (Spanish Version). Credit for the Elderly or the Disabled. ........................... Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips. Archer MSAa and LongTerm Care Insurance Contracts. https://www.irs.gov/pub/irs-dft/ f1040sr--dft.pdf. Instructions ........................... ........................... https://www.irs.gov/pub/irs-dft/ i8853--dft.pdf. https://www.irs.gov/pub/irs-pdf/ i1040sr.pdf. Form ......... Form 8854 ........ Schedule SE (Form 1040). ...................... Self-Employment Tax. https://www.irs.gov/pub/irs-dft/ f1040sse--dft.pdf. Instructions ........................... Initial and Anhttps://www.irs.gov/pub/irs-dft/ nual Expatriaf8854--dft.pdf. tion Statement. ........................... https://www.irs.gov/pub/irs-dft/ i8854--dft.pdf. ........................... https://www.irs.gov/pub/irs-pdf/ i1040sse.pdf. Form ......... Form 8858 ........ Schedule SE (SP) (Form 1040). Self-Employment Tax (Spanish Version). https://www.irs.gov/pub/irs-dft/ f1040ssp--dft.pdf. Instructions ........................... Instructions Instructions Form ......... lotter on DSK11XQN23PROD with NOTICES1 Instructions Form ......... VerDate Sep<11>2014 Request for Change in Language Preference. ........................... 18:18 Sep 25, 2023 Jkt 259001 PO 00000 Frm 00195 Fmt 4703 Sfmt 4703 ........................... Information Return of U.S. Persons with Respect to Foreign Disregarded Entities (FDEs) and Foreign Branches (FBs). ........................... E:\FR\FM\26SEN1.SGM 26SEN1 https://www.irs.gov/pub/irs-dft/ f8839--dft.pdf. https://www.irs.gov/pub/irs-dft/ f8843--dft.pdf. https://www.irs.gov/pub/irs-pdf/ f8844.pdf. https://www.irs.gov/pub/irs-pdf/ i8844.pdf. https://www.irs.gov/pub/irs-dft/ f8853--dft.pdf. https://www.irs.gov/pub/irs-pdf/ f8858.pdf. https://www.irs.gov/pub/irs-pdf/ i8858.pdf. 66141 Federal Register / Vol. 88, No. 185 / Tuesday, September 26, 2023 / Notices lotter on DSK11XQN23PROD with NOTICES1 INDIVIDUAL TAX FORMS—Continued Type Form No. Form name URL Type Instructions ...................... ........................... Still under development at the time of release of this notice. Form ......... Schedule M (Form 8858). Form and Instructions. Form 1040 V Payment Voucher. https://www.irs.gov/pub/irs-dft/ f1040v--dft.pdf. Form ......... Form 8859 ........ Form and Instructions. Form 1040 ES/OCR. Form 8862 ........ Form 1040 ES. Form 1040–ES(OCR) contains four estimated tax payment vouchers. Form 1040–ES (OCR) is included in the Tax Package 1040ES/V mail out. https://www.irs.gov/pub/irs-pdf/ f1040es.pdf. Form ......... Form and Instructions. Form and Instructions. Estimated Tax for Individuals (Optical Character Recognition with Form 1040V). Estimate Tax for Individuals. Instructions Form 1040 ES (NR). U.S. Estimated Tax for Nonresident Alien Individuals. https://www.irs.gov/pub/irs-pdf/ f1040esn.pdf. Form and Instructions. Form 1040 ES (PR). Form ......... Schedule 8812 (Form 1040). Estimated Federal Tax on Self Employment Income and on Household Employees (Residents of Puerto Rico). Credits for Qualifying Children and Other Dependents. Instructions ...................... ........................... Form ......... Schedule 8812(SP) (Form 1040). Instructions ...................... Credits for Qualifying Children and Other Dependents (Spanish version). ........................... Form ......... Form 461 ..... Limitation on Business Losses. Instructions ...................... Form and Instructions. Form 673 ..... VerDate Sep<11>2014 Form name URL Transactions Between Foreign Disregarded Entity (FDE) or Foreign Branch (FB)and the Filer or Other Related Entities. Carryforward of the District of Columbia First-Time Homebuyer Credit. Information to Claim Earned Income Credit After Disallowance. https://www.irs.gov/pub/irs-pdf/ f8858sm.pdf. ........................... ........................... https://www.irs.gov/pub/irs-pdf/ i8862.pdf. Form ......... Form 8862(SP) https://www.irs.gov/pub/irs-pdf/ f8862sp.pdf. https://www.irs.gov/pub/irs-pdf/ f1040esp.pdf. Instructions ........................... Information to Claim Earned Income Credit After Disallowance (Spanish Version). ........................... https://www.irs.gov/pub/irs-dft/ f1040s8--dft.pdf. Form ......... Form 8863 ........ https://www.irs.gov/pub/irs-dft/ f8863--dft.pdf. https://www.irs.gov/pub/irs-pdf/ i1040s8.pdf. https://www.irs.gov/pub/irs-dft/ f1040s8s--dft.pdf. Instructions ........................... Education Credits (American Opportunity and Lifetime Learning Credits). ........................... Form ......... Form 8864 ........ Biodiesel and Renewable Diesel Fuels Credit. https://www.irs.gov/pub/irs-pdf/ i1040s8s.pdf. https://www.irs.gov/pub/irs-dft/ f461--dft.pdf. Instructions ........................... ........................... Form ......... Form 8865 ........ ........................... https://www.irs.gov/pub/irs-pdf/ i461.pdf. Form ......... Schedule K–1 (Form 8865). Statement for Claiming Exemption from Withholding on Foreign Earned Income Eligible for the Exclusion(s) Provided by Section 911. https://www.irs.gov/pub/irs-pdf/ f673.pdf. Form ......... Schedule K–2 (Form 8865). Return of U.S. Persons with Respect to Certain Foreign Partnerships. Partner’s Share of Income, Deductions, Credits, etc. Partners’ Distributive Share Items--International. 18:18 Sep 25, 2023 Jkt 259001 PO 00000 Frm 00196 Fmt 4703 Sfmt 4703 Form No. E:\FR\FM\26SEN1.SGM 26SEN1 https://www.irs.gov/pub/irs-dft/ f8859--dft.pdf. https://www.irs.gov/pub/irs-dft/ f8862--dft.pdf. https://www.irs.gov/pub/irs-pdf/ i8862sp.pdf. https://www.irs.gov/pub/irs-dft/ i8863--dft.pdf. https://www.irs.gov/pub/irs-dft/ f8864--dft.pdf. https://www.irs.gov/pub/irs-pdf/ i8864.pdf. https://www.irs.gov/pub/irs-dft/ f8865--dft.pdf. https://www.irs.gov/pub/irs-dft/ f8865sk1--dft.pdf. https://www.irs.gov/pub/irs-dft/ f8865sk2--dft.pdf. 66142 Federal Register / Vol. 88, No. 185 / Tuesday, September 26, 2023 / Notices lotter on DSK11XQN23PROD with NOTICES1 INDIVIDUAL TAX FORMS—Continued Type Form No. Form name URL Type Form ......... Form 926 ..... https://www.irs.gov/pub/irs-pdf/ f926.pdf. Form ......... Schedule K–3 (Form 8865). Instructions ...................... Return by a U.S. Transferor of Property to a Foreign Corporation. ........................... https://www.irs.gov/pub/irs-pdf/ i926.pdf. Form ......... Schedule O (Form 8865). Form ......... Form 965–A Individual Report of Net 965 Tax Liability. https://www.irs.gov/pub/irs-pdf/ f965a.pdf. Form ......... Schedule P (Form 8865). Instructions ...................... ........................... Instructions ........................... Form ......... Form 965–C Transfer Agreement Under 965(h)(3). https://www.irs.gov/pub/irs-pdf/ i965a.pdf. https://www.irs.gov/pub/irs-pdf/ f965c.pdf. Form ......... Form 8866 ........ Instructions ...................... ........................... Instructions ........................... Form and Instructions. Form 970 ..... .................. Form 8867 ........ Paid Preparer’s Due Diligence Checklist. Form and Instructions. Form 972 ..... https://www.irs.gov/pub/irs-pdf/ f972.pdf. Instructions ........................... ........................... https://www.irs.gov/pub/irs-pdf/ i8867.pdf. Form ......... Form 982 ..... https://www.irs.gov/pub/irs-pdf/ f982.pdf. Form ......... Form 8873 ........ Extraterritorial Income Exclusion. https://www.irs.gov/pub/irs-pdf/ f8873.pdf. Instructions ...................... Application to Use LIFO Inventory Method. Consent of Shareholder to Include Specific Amount in Gross Income. Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment). ........................... https://www.irs.gov/pub/irs-pdf/ i965c.pdf. https://www.irs.gov/pub/irs-pdf/ f970.pdf. Instructions ........................... ........................... Form ......... Form 1045 ... https://www.irs.gov/pub/irs-pdf/ i982.pdf. https://www.irs.gov/pub/irs-dft/ f1045--dft.pdf. Form 8874 ........ New Markets Credit. Instructions ...................... Form and Instructions. Form and Instructions. https://www.irs.gov/pub/irs-pdf/ i8873.pdf. https://www.irs.gov/pub/irs-pdf/ f8874.pdf. Form 8878 ........ Form ......... Form 1098–F Fines, Penalties and Other Amounts. https://www.irs.gov/pub/irs-pdf/ f1098f.pdf. Form and Instructions. Form 8878 SP .. Instructions ...................... ........................... https://www.irs.gov/pub/irs-pdf/ i1098f.pdf. Form 8879 ........ Form ......... Form 1116 ... https://www.irs.gov/pub/irs-dft/ f1116--dft.pdf. Instructions ...................... Foreign Tax Credit (Individual, Estate, or Trust). ........................... Form and Instructions. Form and Instructions. https://www.irs.gov/pub/irs-pdf/ i1116.pdf. Form and Instructions. Form 8880 ........ Form and Instructions. Form 1127 ... https://www.irs.gov/pub/irs-pdf/ f1127.pdf. Form ......... Form 8881 ........ IRS e-file Signature Authorization for Form 4868 or Form 2350. IRS e-file Signature Authorization for Form 4868 or Form 2350 (Spanish Version). IRS e-file Signature Authorization. IRS e-file Signature Authorization (Spanish Version). Credit for Qualified Retirement Savings Contributions. Credit for Small Employer Pension Plan Startup Costs. VerDate Sep<11>2014 Application for Tentative Refund. ........................... Application for Extension of Time for Payment of Tax Due to Undue Hardship. 18:18 Sep 25, 2023 Jkt 259001 https://www.irs.gov/pub/irs-pdf/ i1045.pdf. PO 00000 Frm 00197 Fmt 4703 Sfmt 4703 Form No. Form 8879 SP .. Form name URL Partner’s Share of Income, Deductions, Credits, etc. International. Transfer of Property to a Foreign Partnership (Under section 6038B). Acquisitions, Dispositions, and Changes of Interests in a Foreign Partnership. ........................... https://www.irs.gov/pub/irs-dft/ f8865sk3--dft.pdf. Interest Computation Under the Look-Back Method for Property Depreciated Under the Income Forecast Method. ........................... E:\FR\FM\26SEN1.SGM 26SEN1 https://www.irs.gov/pub/irs-pdf/ f8865so.pdf. https://www.irs.gov/pub/irs-pdf/ f8865sp.pdf. https://www.irs.gov/pub/irs-pdf/ i8865.pdf. https://www.irs.gov/pub/irs-pdf/ f8866.pdf. https://www.irs.gov/pub/irs-pdf/ i8866.pdf. https://www.irs.gov/pub/irs-dft/ f8867--dft.pdf. https://www.irs.gov/pub/irs-dft/ f8878--dft.pdf. https://www.irs.gov/pub/irs-dft/ f8878sp--dft.pdf. https://www.irs.gov/pub/irs-pdf/ f8879.pdf. https://www.irs.gov/pub/irs-pdf/ f8879sp.pdf. https://www.irs.gov/pub/irs-dft/ f8880--dft.pdf. https://www.irs.gov/pub/irs-dft/ f8881--dft.pdf. 66143 Federal Register / Vol. 88, No. 185 / Tuesday, September 26, 2023 / Notices lotter on DSK11XQN23PROD with NOTICES1 INDIVIDUAL TAX FORMS—Continued Type Form No. Form name URL Type Form No. Form name URL Form ......... Form 1128 ... https://www.irs.gov/pub/irs-pdf/ f1128.pdf. Instructions ........................... ........................... https://www.irs.gov/pub/irs-pdf/ i8881.pdf. Instructions ...................... Application to Adopt, Change or Retain a Tax Year. ........................... https://www.irs.gov/pub/irs-pdf/ i1128.pdf. Form and Instructions. Form 8882 ........ https://www.irs.gov/pub/irs-pdf/ f8882.pdf. Form and Instructions. Form 1310 ... https://www.irs.gov/pub/irs-pdf/ f1310.pdf. Form ......... Form 8886 ........ Form ......... Form 2106 ... https://www.irs.gov/pub/irs-dft/ f2106--dft.pdf. Instructions ........................... ........................... https://www.irs.gov/pub/irs-pdf/ i8886.pdf. Instructions ...................... Statement of Person Claiming Refund Due a Deceased Taxpayer. Employee Business Expenses. ........................... Credit for Employer-Provided Child Care Facilities and Services. Reportable Transaction Disclosure Statement. https://www.irs.gov/pub/irs-pdf/ i2106.pdf. Form and Instructions. Form 8888 ........ https://www.irs.gov/pub/irs-pdf/ f8888.pdf. Form and Instructions. Form ......... Form 2120 ... Multiple Support Declaration. https://www.irs.gov/pub/irs-pdf/ f2120.pdf. Form ......... Form 8889 ........ Form 2210 ... https://www.irs.gov/pub/irs-pdf/ f2210.pdf. Instructions ........................... Instructions ...................... Underpayment of Estimated Tax by Individuals, Estates, and Trusts. ........................... Allocation of Refund (Including Savings Bond Purchases). Health Savings Accounts (HSAs). ........................... https://www.irs.gov/pub/irs-pdf/ i2210.pdf. Form 8896 ........ Form 2210–F Underpayment of Estimated Tax by Farmers and Fishermen. https://www.irs.gov/pub/irs-dft/ f2210f--dft.pdf. Instructions ...................... ........................... Instructions ........................... Form and Instructions. Form 2350 ... Form ......... Form 8900 ........ Qualified Railroad Track Maintenance Credit. Form and Instructions. Form 2350 SP. https://www.irs.gov/pub/irs-pdf/ f2350sp.pdf. Instructions ........................... ........................... https://www.irs.gov/pub/irs-pdf/ i8900.pdf. Form ......... Form 2441 ... https://www.irs.gov/pub/irs-dft/ f2441--dft.pdf. Form ......... Form 8903 ........ ...................... Instructions ........................... Form ......... Form 2555 ... Foreign Earned Income. https://www.irs.gov/pub/irs-pdf/ i2441.pdf. https://www.irs.gov/pub/irs-dft/ f2555--dft.pdf. Domestic Production Activities Deduction. ........................... https://www.irs.gov/pub/irs-pdf/ f8903.pdf. Instructions Application for Extension of Time to File U.S. Income Tax Return. Application for Extension of Time to File U.S. Income Tax Return (Spanish Version). Child and Dependent Care Expenses. ........................... https://www.irs.gov/pub/irs-pdf/ i2210f.pdf. https://www.irs.gov/pub/irs-dft/ f2350--dft.pdf. Low Sulfur Diesel Fuel Production Credit. Statement for Individuals Who Begin or End Bona Fide Residence in a U.S. Possession. ........................... https://www.irs.gov/pub/irs-pdf/ f8896.pdf. Form ......... Form and Instructions. Form ......... Form 8906 ........ Distilled Spirits Credit. Instructions ...................... ........................... Form and Instructions. Form ......... Form 8908 ........ Form ......... Form 3115 ... Instructions ........................... https://www.irs.gov/pub/irs-dft/ f8908--dft.pdf. https://www.irs.gov/pub/irs-dft/ i8908--dft.pdf. Instructions ...................... Application for Change in Accounting Method. ........................... Energy Efficient Home Credit. ........................... Form ......... Form 8910 ........ Form ......... Form 3468 ... Instructions ........................... Alternative Motor Vehicle Credit. ........................... Instructions ...................... Form ......... Form 8911 ........ https://www.irs.gov/pub/irs-pdf/ f8910.pdf. https://www.irs.gov/pub/irs-pdf/ i8910.pdf. https://www.irs.gov/pub/irs-dft/ f8911--dft.pdf. VerDate Sep<11>2014 Investment Credit. ........................... 18:18 Sep 25, 2023 Jkt 259001 https://www.irs.gov/pub/irs-dft/ i2555--dft.pdf. https://www.irs.gov/pub/irs-pdf/ f3115.pdf. https://www.irs.gov/pub/irs-pdf/ i3115.pdf. https://www.irs.gov/pub/irs-dft/ f3468--dft.pdf. https://www.irs.gov/pub/irs-pdf/ i3468.pdf. PO 00000 Frm 00198 Fmt 4703 Sfmt 4703 Form 8898 ........ Alternative Fuel Vehicle Refueling Property Credit. E:\FR\FM\26SEN1.SGM 26SEN1 https://www.irs.gov/pub/irs-pdf/ f8886.pdf. https://www.irs.gov/pub/irs-dft/ f8889--dft.pdf. https://www.irs.gov/pub/irs-dft/ i8889--dft.pdf. https://www.irs.gov/pub/irs-pdf/ f8898.pdf. https://www.irs.gov/pub/irs-pdf/ i8898.pdf. https://www.irs.gov/pub/irs-dft/ f8900--dft.pdf. https://www.irs.gov/pub/irs-pdf/ i8903.pdf. https://www.irs.gov/pub/irs-dft/ f8906--dft.pdf. 66144 Federal Register / Vol. 88, No. 185 / Tuesday, September 26, 2023 / Notices lotter on DSK11XQN23PROD with NOTICES1 INDIVIDUAL TAX FORMS—Continued Type Form No. Form name URL Type Form No. Form name URL Form ......... Form 3520 ... https://www.irs.gov/pub/irs-dft/ f3520--dft.pdf. Instructions ........................... ........................... https://www.irs.gov/pub/irs-pdf/ i8911.pdf. Instructions ...................... Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts. ........................... https://www.irs.gov/pub/irs-pdf/ i3520.pdf. Form ......... Form 8912 ........ https://www.irs.gov/pub/irs-dft/ f8912--dft.pdf. Form ......... Form 3800 ... ........................... ...................... https://www.irs.gov/pub/irs-dft/ f3800--dft.pdf. https://www.irs.gov/pub/irs-pdf/ i3800.pdf. Instructions Instructions General Business Credit. ........................... Credit to Holders of Tax Credit Bonds. ........................... Form ......... Form 8915–C .... Form ......... Form 3903 ... ........................... ...................... https://www.irs.gov/pub/irs-dft/ f3903--dft.pdf. https://www.irs.gov/pub/irs-pdf/ i3903.pdf. Instructions Instructions Moving Expenses. ........................... Form ......... Form 8915–D .... Form ......... Form 4070 ... https://www.irs.gov/pub/irs-pdf/ p1244.pdf. Instructions ........................... Form ......... Form 4070A Employee’s Report of Tips to Employer. Employee’s Daily Record of Tips. https://www.irs.gov/pub/irs-pdf/ p1244.pdf. Form ......... Form 8915–F .... Form ......... Form 4136 ... https://www.irs.gov/pub/irs-dft/ f4136--dft.pdf. Instructions ........................... Instructions ...................... Credit for Federal Tax Paid on Fuels. ........................... https://www.irs.gov/pub/irs-pdf/ i4136.pdf. Form and Instructions. Form 8919 ........ Form and Instructions. Form 4137 ... https://www.irs.gov/pub/irs-dft/ f4137--dft.pdf. Form ......... Form 8925 ........ Form ......... Form 4255 ... Social Security and Medicare Tax on Unreported Tip Income. Recapture of Investment Credit. https://www.irs.gov/pub/irs-dft/ f4255--dft.pdf. Form and Instructions. Form 8932 ........ Instructions ...................... ........................... https://www.irs.gov/pub/irs-pdf/ i4255.pdf. Form ......... Form 8933 ........ Form and Instructions. Form 4361 ... https://www.irs.gov/pub/irs-pdf/ f4361.pdf. Instructions ........................... Form ......... Form 4562 ... https://www.irs.gov/pub/irs-dft/ f4562--dft.pdf. Form and Instructions. Form 8936 ........ Clean Vehicle Credits. Instructions ...................... Application for Exemption from Self-Employment Tax for Use by Ministers, Members of Religious Orders, and Christian Science Practitioners. Depreciation and Amortization (Including Information on Listed Property). ........................... Instructions ........................... ........................... Form and Instructions. Form 4563 ... https://www.irs.gov/pub/irs-pdf/ i4562.pdf. https://www.irs.gov/pub/irs-pdf/ f4563.pdf. Form ......... Schedule A (Form 8936). VerDate Sep<11>2014 Exclusion of Income for Bona Fide Residents of American Samoa. 18:18 Sep 25, 2023 Jkt 259001 PO 00000 Frm 00199 Fmt 4703 Sfmt 4703 Qualified 2018 Disaster Retirement Plan Distributions and Repayments. ........................... Qualified 2019 Disaster Retirement Plan Distributions and Repayments. ........................... Qualified Disaster Retirement Plan Distributions and Repayments. ........................... https://www.irs.gov/pub/irs-dft/ f8912--dft.pdf. https://www.irs.gov/pub/irs-dft/ f8915c--dft.pdf. https://www.irs.gov/pub/irs-pdf/ i8915c.pdf. https://www.irs.gov/pub/irs-dft/ f8915d--dft.pdf https://www.irs.gov/pub/irs-pdf/ i8915d.pdf. https://www.irs.gov/pub/irs-dft/ f8915f--dft.pdf. https://www.irs.gov/pub/irs-dft/ i8915f--dft.pdf. Uncollected Sohttps://www.irs.gov/pub/irs-dft/ cial Security f8919--dft.pdf. and Medicare Tax on Wages. Report of Emhttps://www.irs.gov/pub/irs-pdf/ ployer-Owned f8925.pdf. Life Insurance Contracts. Credit for Employer Differential Wage Payments. Carbon Oxide Sequestration Credit. ........................... https://www.irs.gov/pub/irs-pdf/ f8932.pdf. https://www.irs.gov/pub/irs-dft/ f8933--dft.pdf. https://www.irs.gov/pub/irs-pdf/ i8933.pdf. https://www.irs.gov/pub/irs-pdf/ f8936.pdf. https://www.irs.gov/pub/irs-pdf/ i8936.pdf. Clean Vehicle https://www.irs.gov/pub/irs-dft/ Credit Amount. f8936sa--dft.pdf. E:\FR\FM\26SEN1.SGM 26SEN1 66145 Federal Register / Vol. 88, No. 185 / Tuesday, September 26, 2023 / Notices lotter on DSK11XQN23PROD with NOTICES1 INDIVIDUAL TAX FORMS—Continued Type Form No. Form ......... Form 4684 ... Instructions URL Type Form No. Form name URL Causalities and Thefts. https://www.irs.gov/pub/irs-dft/ f4684--dft.pdf. Form ......... Form 8936–A .... https://www.irs.gov/pub/irs-dft/ f8936a--dft.pdf. ...................... ........................... https://www.irs.gov/pub/irs-pdf/ i4684.pdf. Form ......... Schedule 1 (Form 8936– A). Form ......... Form 4797 ... Sale of Business Property. https://www.irs.gov/pub/irs-dft/ f4797--dft.pdf. Form ......... Form 8941 ........ Instructions ...................... ........................... Instructions ........................... Form and Instructions. Form and Instructions. Form 4835 ... Form ......... Form 8949 ........ https://www.irs.gov/pub/irs-pdf/ f4852.pdf. Instructions ........................... Form and Instructions. Form 4852(SP). Still under development at the time of release of this notice.. Form ......... Form 8958 ........ Allocation of Tax Amounts Between Certain Individuals in Community Property States. https://www.irs.gov/pub/irs-dft/ f8958--dft.pdf. Form and Instructions. Form 4868 ... https://www.irs.gov/pub/irs-pdf/ f4868.pdf. Form ......... Form 8962 ........ Premium Tax Credit (PTC). https://www.irs.gov/pub/irs-dft/ f8962--dft.pdf. Form and Instructions. Form 4868 SP. https://www.irs.gov/pub/irs-pdf/ f4868sp.pdf. Instructions ........................... ........................... https://www.irs.gov/pub/irs-pdf/ i8962.pdf. Form and Instructions. Form 4952 ... Farm Rental Income and Expenses. Substitute for Form W–2, Wage and Tax Statement or Form 1099–R, Distributions from Pensions, Annuities, Retirement or ProfitSharing Plans, IRAs, Insurance Contracts, etc.. Substitute for Form W–2, Wage and Tax Statement or Form 1099–R, Distributions from Pensions, Annuities, Retirement or ProfitSharing Plans, IRAs, Insurance Contracts, etc. (Spanish Version). Application for Automatic Extension of Time to File U.S. Individual Income Tax Return. Application for Automatic Extension of Time to File U.S. Individual Income Tax Return (Spanish Version). Investment Interest Expense Deduction. https://www.irs.gov/pub/irs-pdf/ i4797.pdf. https://www.irs.gov/pub/irs-dft/ f4835--dft.pdf. Qualified Commercial Clean Vehicle Credit. Schedule for Qualified Commercial Clean Vehicle. Credit for Small Employer Health Insurance Premiums. ........................... https://www.irs.gov/pub/irs-pdf/ f4952.pdf. Form ......... Form 8993 ........ https://www.irs.gov/pub/irs-pdf/ f8993.pdf. Form and Instructions. Form and Instructions. Form 4970 ... https://www.irs.gov/pub/irs-pdf/ f4970.pdf. Instructions ........................... Section 250 Deduction for Foreign Derived Intangible Income (FDII) and Global Intangible LowTaxed Income (GILTI). ........................... https://www.irs.gov/pub/irs-dft/ f4972--dft.pdf. Form ......... Form 8994 ........ Employer Credit for Paid Family and Medical Leave. https://www.irs.gov/pub/irs-pdf/ f8994.pdf. Form 4852 ... Form 4972 ... VerDate Sep<11>2014 Form name Tax on Accumulation Distribution of Trusts. Tax on LumpSum Distributions. 18:18 Sep 25, 2023 Jkt 259001 PO 00000 Frm 00200 Fmt 4703 Sfmt 4703 https://www.irs.gov/pub/irs-dft/ f8936a1--dft.pdf. https://www.irs.gov/pub/irs-dft/ f8941--dft.pdf. https://www.irs.gov/pub/irs-pdf/ i8941.pdf. https://www.irs.gov/pub/irs-dft/ f8949--dft.pdf. Sales and other Dispositions of Capital Assets. ........................... https://www.irs.gov/pub/irs-pdf/ i8949.pdf. E:\FR\FM\26SEN1.SGM 26SEN1 https://www.irs.gov/pub/irs-pdf/ i8993.pdf. 66146 Federal Register / Vol. 88, No. 185 / Tuesday, September 26, 2023 / Notices INDIVIDUAL TAX FORMS—Continued lotter on DSK11XQN23PROD with NOTICES1 Type Form No. Form name URL Type Form No. Form name URL Form and Instructions. Form 5074 ... https://www.irs.gov/pub/irs-dft/ f5074--dft.pdf. Instructions ........................... ........................... https://www.irs.gov/pub/irs-pdf/ i8994.pdf. Form and Instructions. Form 5213 ... https://www.irs.gov/pub/irs-pdf/ f5213.pdf. Form ......... Form 8995 ........ Qualified Business Income Deduction Simplified Computation. https://www.irs.gov/pub/irs-pdf/ f8995.pdf. Form ......... Form 5329 ... https://www.irs.gov/pub/irs-pdf/ f5329.pdf. Instructions ........................... ........................... https://www.irs.gov/pub/irs-pdf/ i8995.pdf. Instructions ...................... Allocation of Individual Income Tax to Guam or the Commonwealth of the Northern Mariana Islands (CNMI). Election to Postpone Determination as to Whether the Presumption Applies that an Activity is Engaged in for Profit. Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts. ........................... https://www.irs.gov/pub/irs-pdf/ i5329.pdf. Form ......... Form 8995–A .... https://www.irs.gov/pub/irs-pdf/ f8995a.pdf. Form ......... Form 5405 ... https://www.irs.gov/pub/irs-dft/ f5405--dft.pdf. Form ......... Schedule A (Form 8995– A). Instructions ...................... Repayment of the First-Time Homebuyer Credit. ........................... Qualified Business Income Deduction. Specified Service Trades or Businesses. https://www.irs.gov/pub/irs-dft/ i5405--dft.pdf. Form ......... Form 5471 ... https://www.irs.gov/pub/irs-dft/ f5471--dft.pdf. Form ......... Aggregation of Business Operations. Loss Netting And Carryforward. https://www.irs.gov/pub/irs-pdf/ f8995ab.pdf. Form ......... Schedule B (Form 8995– A). Schedule C (Form 8995– A). Form ......... Schedule J (Form 5471). https://www.irs.gov/pub/irs-pdf/ f5471sj.pdf. Form ......... Schedule D (Form 8995– A). Special Rules for Patrons of Agricultural or Horticultural Cooperatives. https://www.irs.gov/pub/irs-pdf/ f8995ad.pdf. Form ......... Schedule M (Form 5471). https://www.irs.gov/pub/irs-pdf/ f5471sm.pdf. Instructions ........................... ........................... https://www.irs.gov/pub/irs-pdf/ i8995a.pdf. Form ......... Schedule O (Form 5471). https://www.irs.gov/pub/irs-pdf/ f5471so.pdf. Form ......... Form 9000 ........ Alternative Media Preference. https://www.irs.gov/pub/irs-pdf/ f9000.pdf. Instructions ...................... https://www.irs.gov/pub/irs-dft/ i5471--dft.pdf. Form ......... Form 9000(SP) https://www.irs.gov/pub/irs-pdf/ f9000sp.pdf. Form ......... Form 5695 ... Residential Energy Credits. https://www.irs.gov/pub/irs-dft/ f5695--dft.pdf. Form 9465 ........ Instructions ...................... ........................... Form ......... Form 5713 ... International Boycott Report. https://www.irs.gov/pub/irs-pdf/ i5695.pdf. https://www.irs.gov/pub/irs-pdf/ f5713.pdf. Form and Instructions. Instructions Alternative Media Preference (Spanish Version). Installment Agreement Request. ........................... Form and Instructions. Form 9465 SP .. VerDate Sep<11>2014 Information Return of U.S. Persons with Respect to Certain Foreign Corporations. Accumulated Earnings and Profits (E&P) of Controlled Foreign Corporations. Transactions Between Controlled Foreign Corporation and Shareholders or Other Related Persons. Organization or Reorganization of Foreign Corporation, and Acquisitions and Dispositions of its Stock. ........................... 18:18 Sep 25, 2023 Jkt 259001 PO 00000 Frm 00201 Fmt 4703 Sfmt 4703 ........................... Installment Agreement Request (Spanish Version). E:\FR\FM\26SEN1.SGM 26SEN1 https://www.irs.gov/pub/irs-dft/ f8995aa--dft.pdf. https://www.irs.gov/pub/irs-pdf/ f8995ac.pdf. https://www.irs.gov/pub/irs-pdf/ f9465.pdf. https://www.irs.gov/pub/irs-pdf/ i9465.pdf. https://www.irs.gov/pub/irs-pdf/ f9465sp.pdf. 66147 Federal Register / Vol. 88, No. 185 / Tuesday, September 26, 2023 / Notices INDIVIDUAL TAX FORMS—Continued lotter on DSK11XQN23PROD with NOTICES1 Type Form No. Form name URL Type Form No. Form name URL International Boycott Factor (Section 999(c)(1)). Specifically Attributable Taxes and Income (Section 999(c)(2)). Tax Effect of the International Boycott Provisions. ........................... https://www.irs.gov/pub/irs-pdf/ f5713sa.pdf. Instructions ........................... ........................... https://www.irs.gov/pub/irs-pdf/ i9465sp.pdf. https://www.irs.gov/pub/irs-pdf/ f5713sb.pdf. Form ......... Form T (Timber) Forest Activities Schedule. https://www.irs.gov/pub/irs-pdf/ ft.pdf. https://www.irs.gov/pub/irs-pdf/ f5713sc.pdf. Instructions ........................... ........................... https://www.irs.gov/pub/irs-pdf/ it.pdf. https://www.irs.gov/pub/irs-pdf/ i5713.pdf. Form and Instructions. Form and Instructions. Form W–4 ......... Employee’s Withholding Certificate. Employee’s Withholding Certificate (Spanish Version). Employee’s Withholding Certificate (Korean Version). Employee’s Withholding Certificate (Russian Version). Employee’s Withholding Certificate (Vietnamese Version). Employee’s Withholding Certificate (Chinese-Simple Version). Employee’s Withholding Certificate (Chinese-Traditional Version). Withholding Certificate for Pension or Annuity Payments. Request for Federal Income Tax Withholding from Sick Pay. Voluntary Withholding Request. Withholding Certificate for Retirement Payments Other Than Pensions or Annuities. Application for IRS Individual Taxpayer Identification Number. ........................... https://www.irs.gov/pub/irs-dft/ fw4--dft.pdf. Form ......... Schedule A (Form 5713). Form ......... Schedule B (Form 5713). Form ......... Schedule C (Form 5713). Instructions ...................... Form ......... Form 5884 ... Work Opportunity Credit. https://www.irs.gov/pub/irs-pdf/ f5884.pdf. Instructions ...................... ........................... https://www.irs.gov/pub/irs-pdf/ i5884.pdf. Form and Instructions. Form W–4 (KO) Form ......... Form 5884–A Employee Retention Credit. https://www.irs.gov/pub/irs-pdf/ f5884a.pdf. Form and Instructions. Form W–4 (RU) Instructions ...................... ........................... https://www.irs.gov/pub/irs-pdf/ i5884a.pdf. Form and Instructions. Form W–4 (VIE) Form ......... Form 6198 ... At-Risk Limitations. https://www.irs.gov/pub/irs-pdf/ f6198.pdf. Form and Instructions. Form W–4 (ZH– S). Instructions ...................... ........................... https://www.irs.gov/pub/irs-pdf/ i6198.pdf. Form and Instructions. Form W–4 (ZH– T). Form ......... Form 6251 ... Alternative Minimum Tax-Individuals. https://www.irs.gov/pub/irs-dft/ f6251--dft.pdf. Form and Instructions. Form W–4 P ..... Instructions ...................... ........................... https://www.irs.gov/pub/irs-pdf/ i6251.pdf. Form and Instructions. Form W–4 S ..... Form and .. Instructions Form 6252 ... Installment Sale Income. https://www.irs.gov/pub/irs-pdf/ f6252.pdf. Form W–4 V ..... Form ......... Form 6478 ... Biofuel Producer Credit. https://www.irs.gov/pub/irs-pdf/ f6478.pdf. Form and Instructions. Form and Instructions. Instructions ...................... ........................... https://www.irs.gov/pub/irs-dft/ i6478--dft.pdf. Form and Instructions. Form W–7 ......... Form ......... Form 6765 ... Credit for Increasing Research Activities. https://www.irs.gov/pub/irs-dft/ f6765--dft.pdf. Instructions ........................... VerDate Sep<11>2014 18:18 Sep 25, 2023 Jkt 259001 PO 00000 Frm 00202 Fmt 4703 Sfmt 4703 Form W–4 (SP) Form W–4 R ..... E:\FR\FM\26SEN1.SGM 26SEN1 https://www.irs.gov/pub/irs-dft/ fw4sp--dft.pdf. https://www.irs.gov/pub/irs-pdf/ fw4ko.pdf. https://www.irs.gov/pub/irs-pdf/ fw4ru.pdf. https://www.irs.gov/pub/irs-pdf/ fw4vie.pdf. https://www.irs.gov/pub/irs-pdf/ fw4zhs.pdf. https://www.irs.gov/pub/irs-pdf/ fw4zht.pdf. https://www.irs.gov/pub/irs-dft/ fw4p--dft.pdf. https://www.irs.gov/pub/irs-dft/ fw4s--dft.pdf. https://www.irs.gov/pub/irs-pdf/ fw4v.pdf. https://www.irs.gov/pub/irs-dft/ fw4r--dft.pdf. https://www.irs.gov/pub/irs-pdf/ fw7.pdf. https://www.irs.gov/pub/irs-pdf/ iw7.pdf. 66148 Federal Register / Vol. 88, No. 185 / Tuesday, September 26, 2023 / Notices lotter on DSK11XQN23PROD with NOTICES1 INDIVIDUAL TAX FORMS—Continued Type Form No. Form name URL Type Form No. Form name URL Instructions ...................... ........................... https://www.irs.gov/pub/irs-dft/ i6765--dft.pdf. Form ......... Form W–7 A ..... https://www.irs.gov/pub/irs-pdf/ fw7a.pdf. Form and .. Instructions Form 6781 ... https://www.irs.gov/pub/irs-dft/ f6781--dft.pdf. Instructions ........................... Form ......... Form 7203 ... Gains and Losses from Section 1256 Contracts and Straddles. S Corporation Shareholder Stock and Debt Basis Limitations. Application for Taxpayer Identification Number for Pending U.S. Adoptions. ........................... https://www.irs.gov/pub/irs-pdf/ f7203.pdf. Form and Instructions. Form W–7 (SP) https://www.irs.gov/pub/irs-pdf/ fw7sp.pdf. Instructions ...................... ........................... Instructions ........................... Form ......... Form 7204 ... Form ......... Form W–7 (COA). Certificate of Accuracy for IRS Individual Taxpayer Identification Number. Form ......... Form 7205 ... https://www.irs.gov/pub/irs-dft/ f7205--dft.pdf. Other: Notice 2006–52. ........................... ........................... https://www.irs.gov/pub/irsirbs/irb06-26.pdf. Instructions ...................... Consent to Extend the Time to Assess Tax Related to Contested Foreign Income TaxesProvisional Foreign Tax Credit Agreement. Energy Efficient Commercial Buildings Deduction. ........................... https://www.irs.gov/pub/irs-pdf/ i7203.pdf. https://www.irs.gov/pub/irs-dft/ f7204--dft.pdf. Application for IRS Individual Taxpayer Identification Number (Spanish Version). ........................... https://www.irs.gov/pub/irs-dft/ i7205--dft.pdf. ........................... ........................... https://www.irs.gov/pub/irsirbs/irb08-14.pdf. Form ......... Form 7206 ... ........................... ........................... https://www.irs.gov/pub/irs-pdf/ p972.pdf. Instructions ...................... Other: Notice 2008–40. Other: Publication 972 Tables. Other: TD 9408. ........................... ........................... https://www.irs.gov/pub/irsirbs/irb08-33.pdf. Form ......... Form 7207 ... ........................... ........................... https://www.irs.gov/pub/irsirbs/irb04-09.pdf. Instructions ...................... https://www.irs.gov/pub/irs-dft/ i7204--dft.pdf. Other: Rev. Proc. 2004–12. Other: TD 9902. ........................... ........................... Form ......... Form 8082 ... https://www.irs.gov/pub/irs-dft/ f8082--dft.pdf. Other: TD 9920. ........................... ........................... https://www.govinfo.gov/content/pkg/FR-2020-07-23/pdf/ 2020-15351.pdf?utm_ medium=email&utm_ campaign=subscription+ mailing+list&A1utm_ source=federalregister.gov. https://www.govinfo.gov/content/pkg/FR-2020-10-01/pdf/ 2020-21777.pdf. Instructions ...................... https://www.irs.gov/pub/irs-pdf/ i8082.pdf. Other: TD 9924. ........................... ........................... Form ......... Form 8275 ... Disclosure Statement. https://www.irs.gov/pub/irs-pdf/ f8275.pdf. Other: TD 9959. ........................... ........................... Instructions ...................... ........................... https://www.irs.gov/pub/irs-pdf/ i8275.pdf. Self-Employed Health Insurance Deduction. ........................... Advanced Manufacturing Production Credit. ........................... Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR). ........................... Still under development at the time of release of this notice.. Still under development at the time of release of this notice.. https://www.irs.gov/pub/irs-dft/ f7207--dft.pdf. [FR Doc. 2023–20891 Filed 9–25–23; 8:45 am] BILLING CODE 4830–01–P VerDate Sep<11>2014 18:18 Sep 25, 2023 Jkt 259001 PO 00000 Frm 00203 Fmt 4703 Sfmt 9990 E:\FR\FM\26SEN1.SGM 26SEN1 https://www.irs.gov/pub/irs-pdf/ iw7a.pdf. https://www.irs.gov/pub/irs-pdf/ iw7sp.pdf. https://www.irs.gov/pub/irs-pdf/ fw7coa.pdf. https://www.govinfo.gov/content/pkg/FR-2020-10-06/pdf/ 2020-22071.pdf. https://www.govinfo.gov/content/pkg/FR-2022-01-04/pdf/ 2021-27887.pdf.

Agencies

[Federal Register Volume 88, Number 185 (Tuesday, September 26, 2023)]
[Notices]
[Pages 66136-66148]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2023-20891]


-----------------------------------------------------------------------

DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Extension of Information Collection Request Submitted 
for Public Comment; Comment Request on Burden Related to U.S. Income 
Tax Return Forms for Individual Taxpayers

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 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. Currently, the IRS is soliciting comments 
concerning the burden associated with the U.S. Income Tax Return Forms 
for Individual Taxpayers.

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. 
1545-0074 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 Ronald J. 
Durbala, at (202) 317-5746, at Internal Revenue Service, Room 6526, 
1111 Constitution Avenue NW, Washington, DC 20224, or through the 
internet at [email protected].

SUPPLEMENTARY INFORMATION: 
    Title: U.S. Income Tax Return for Individual Taxpayers.
    OMB Number: 1545-0074.
    Regulation Project Number: Form 1040 and affiliated return forms.
    Abstract: IRC sections 6011 & 6012 of the Internal Revenue Code 
require individuals to prepare and file income tax returns annually. 
These forms and related schedules are used by individuals to report 
their income subject to tax and compute their correct tax liability. 
This information collection request (ICR) covers the actual reporting 
burden associated with preparing and submitting the prescribed return 
forms, by individuals required to file Form 1040 and any of its' 
affiliated forms as explained in the attached table.
    Current Actions: There have also 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. In filing season 2024, the Internal 
Revenue Service (IRS) will launch a pilot program for a free direct e-
file tax return system (Direct File). This limited-scale pilot will 
allow the IRS to evaluate the costs, benefits, and operational 
challenges associated with providing such an optional service to 
taxpayers.
    It is anticipated that all 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. Updated estimates are expected to be available by the 
release of the 30-comment notice from OMB. This approval package is 
being submitted for renewal purposes only.
    Type of Review: Revision of a currently approved collection.
    Affected Public: Individuals or Households, Farms.
    Preliminary Estimated Number of Respondents: 173,074,500.
    Preliminary Estimated Time per Respondent (Hours): 12 hours, 49 
minutes.
    Preliminary Estimated Total Annual Time (Hours): 2,217,000,000.
    Preliminary Estimated Total Annual Monetized Time ($): 
42,577,000,000.
    Preliminary Estimated Total Out-of-Pockets Costs ($): 
43,090,000,000.
    Preliminary Estimated Total Burden Costs ($): 85,667,000,000.

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

    The following paragraph applies to all the collections of 
information covered by this notice:
    An agency may not conduct or sponsor, and a person is not required 
to respond to, a collection of information unless the collection of 
information displays a valid OMB control number.
    Books or records relating to a collection of information must be 
retained if 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.
    Desired Focus of Comments: The Internal Revenue Service (IRS) is 
particularly interested in comments that:
     Evaluate whether the proposed collection of information is 
necessary for the proper performance of the functions of the agency, 
including whether the information will have practical utility.
     Evaluate the accuracy of the agency's estimate of the 
burden of the proposed collection of information, including the 
validity of the methodology and assumptions used.
     Enhance the quality, utility, and clarity of the 
information to be collected; and

[[Page 66137]]

     Minimize the burden of the collection of information on 
those who are to respond, including using appropriate automated, 
electronic, mechanical, or other technological collection techniques or 
other forms of information technology, e.g., by permitting electronic 
submissions of responses.
    Comments submitted in response to this notice will be summarized 
and/or included in the ICR for OMB approval of the extension of the 
information collection; they will also become a matter of public 
record.

    Approved: September 20, 2023.
Molly J. Stasko,
Senior Tax Analyst.

                                                                  Individual Tax Forms
--------------------------------------------------------------------------------------------------------------------------------------------------------
      Type            Form No.           Form name               URL               Type            Form No.          Form name               URL
--------------------------------------------------------------------------------------------------------------------------------------------------------
Form...........  Form 1040.........  U.S. Individual    https://www.irs.gov/  Form..........  Form 8275-R......  Regulation         https://www.irs.gov/
                                      Income Tax         pub/irs-dft/f1040_                                      Disclosure         pub/irs-pdf/
                                      Return.            dft.pdf.                                                 Statement.         f8275r.pdf.
Instructions...  ..................  .................  https://www.irs.gov/  Instructions..  .................  .................  https://www.irs.gov/
                                                         pub/irs-dft/i1040gi-                                                        pub/irs-pdf/
                                                         -dft.pdf.                                                                   i8275r.pdf.
Form...........  Form 1040(SP).....  U.S Individual     https://www.irs.gov/  Form..........  Form 8283........  Noncash            https://www.irs.gov/
                                      Income Tax         pub/irs-dft/f1040sp-                                     Charitable         pub/irs-dft/f8283--
                                      Return (Spanish    -dft.pdf.                                                Contributions.     dft.pdf.
                                      version).
Instructions...  ..................  .................  https://www.irs.gov/  Instructions..  .................  .................  https://www.irs.gov/
                                                         pub/irs-dft/i1040sp-                                                        pub/irs-pdf/
                                                         -dft.pdf.                                                                   i8283.pdf.
Form...........  Form 1040 Schedule  Form 1040          https://www.irs.gov/  Form and        Form 8332........  Release/           https://www.irs.gov/
                  1.                  Schedule 1         pub/irs-dft/f1040s1-  Instructions.                      Revocation of      pub/irs-pdf/
                                      Additional         -dft.pdf.                                                Release of Claim   f8332.pdf.
                                      Income and                                                                  to Exemption for
                                      Adjustments to                                                              Child by
                                      Income.                                                                     Custodial Parent.
Form...........  Form 1040 Schedule  Additional Income  https://www.irs.gov/  Form and        Form 8379........  Injured Spouse     https://www.irs.gov/
                  1 (SP).             and Adjustments    pub/irs-pdf/          Instructions.                      Allocation.        pub/irs-dft/f8379--
                                      to Income in       f1040s1s.pdf.                                                               dft.pdf.
                                      Spanish.
Form...........  Form 1040 Schedule  Additional Taxes.  https://www.irs.gov/  Instructions..  .................  .................  https://www.irs.gov/
                  2.                                     pub/irs-dft/f1040s2-                                                        pub/irs-dft/i8379_
                                                         -dft.pdf.                                                                   dft.pdf.
Form...........  Form 1040 Schedule  Additional Taxes   https://www.irs.gov/  Form and        Form 8396........  Mortgage Interest  https://www.irs.gov/
                  2 (SP).             (Spanish           pub/irs-dft/          Instructions.                      Credit.            pub/irs-dft/f8396--
                                      version).          f1040s2s--dft.pdf.                                                          dft.pdf.
Form...........  Form 1040 Schedule  Additional         https://www.irs.gov/  Form..........  Form 8404........  Interest Charge    https://www.irs.gov/
                  3.                  Credits and        pub/irs-dft/f1040s3-                                     on DISC-Related    pub/irs-dft/f8404_
                                      Payments.          -dft.pdf.                                                Deferred Tax       dft.pdf.
                                                                                                                  Liability.
Form...........  Form 1040 Schedule  Additional         https://www.irs.gov/  Form and        Form 8453........  U.S. Individual    https://www.irs.gov/
                  3 (SP).             Credits and        pub/irs-dft/          Instructions.                      Income Tax         pub/irs-dft/f8453--
                                      Payments           f1040s3s--dft.pdf.                                       Transmittal for    dft.pdf.
                                      (Spanish                                                                    an IRS e-file
                                      version).                                                                   Return.
Form...........  Form 1040-C.......  U.S. Departing     https://www.irs.gov/  Form and        Form 8453(SP)....  U.S. Individual    https://www.irs.gov/
                                      Alien Income Tax   pub/irs-dft/f1040c_  Instructions.                      Income Tax         pub/irs-dft/f8453sp-
                                      Return.            dft.pdf.                                                 Transmittal for    -dft.pdf.
                                                                                                                  an IRS e-file
                                                                                                                  Return (Spanish
                                                                                                                  version).
Instructions...  ..................  .................  https://www.irs.gov/  Form..........  Form 8582........  Passive Activity   https://www.irs.gov/
                                                         pub/irs-dft/i1040c_                                     Loss Limitation.   pub/irs-dft/f8582_
                                                         dft.pdf.                                                                    dft.pdf.
Form...........  Form 1040 X.......  Amended U.S.       https://www.irs.gov/  Instructions..  .................  .................  https://www.irs.gov/
                                      Individual         pub/irs-dft/f1040x_                                                        pub/irs-pdf/
                                      Income Tax         dft.pdf.                                                                    i8582.pdf.
                                      Return.
Instructions...  ..................  .................  https://www.irs.gov/  Form..........  Form 8582-CR.....  Passive Activity   https://www.irs.gov/
                                                         pub/irs-dft/i1040x_                                     Credit             pub/irs-pdf/
                                                         dft.pdf.                                                 Limitations.       f8582cr.pdf.
Form...........  Form 1040 NR......  U.S. Nonresident   https://www.irs.gov/  Instructions..  .................  .................  https://www.irs.gov/
                                      Alien Income Tax   pub/irs-dft/f1040nr-                                                        pub/irs-pdf/
                                      Return.            -dft.pdf.                                                                   i8582cr.pdf.
Instructions...  ..................  .................  https://www.irs.gov/  Form..........  Form 8586........  Low-Income         https://www.irs.gov/
                                                         pub/irs-dft/i1040nr-                                     Housing Credit.    pub/irs-dft/f8586_
                                                         -dft.pdf.                                                                   dft.pdf.
Form...........  Form 1040 NR(SP)..  U.S. Nonresident   https://www.irs.gov/  Form..........  Form 8594........  Asset Acquisition  https://www.irs.gov/
                                      Alien Income Tax   pub/irs-dft/                                             Statement Under    pub/irs-pdf/
                                      Return (Spanish    f1040nrs--dft.pdf.                                       Section 1060.      f8594.pdf.
                                      Version).
Instructions...  ..................  .................  https://www.irs.gov/  Instructions..  .................  .................  https://www.irs.gov/
                                                         pub/irs-dft/                                                                pub/irs-pdf/
                                                         i1040nrs_dft.pdf.                                                          i8594.pdf.

[[Page 66138]]

 
Form...........  1040 NR (Schedule   Tax on Income Not  https://www.irs.gov/  Form..........  Form 8606........  Nondeductible      https://www.irs.gov/
                  NEC).               Effectively        pub/irs-dft/                                             IRAs.              pub/irs-pdf/
                                      Connected with a   f1040nrn--dft.pdf.                                                          f8606.pdf.
                                      U.S. Trade or
                                      Business.
Form...........  1040 NR (Schedule   Tax on Income Not  https://www.irs.gov/  Instructions..  .................  .................  https://www.irs.gov/
                  NEC) (SP).          Effectively        pub/irs-dft/                                                                pub/irs-pdf/
                                      Connected with a   f1040nec--dft.pdf.                                                          i8606.pdf.
                                      U.S. Trade or
                                      Business
                                      (Spanish
                                      Version).
Form...........  1040 NR (Schedule   Itemized           https://www.irs.gov/  Form..........  Form 8609-A......  Annual Statement   https://www.irs.gov/
                  A).                 Deductions.        pub/irs-dft/                                             for Low-Income     pub/irs-pdf/
                                                         f1040nra--dft.pdf.                                       Housing Credit.    f8609a.pdf.
Form...........  1040 NR (Schedule   Itemized           https://www.irs.gov/  Instructions..  .................  .................  https://www.irs.gov/
                  A) (SP).            Deductions         pub/irs-dft/                                                                pub/irs-pdf/
                                      (Spanish           f1040nas--dft.pdf.                                                          i8609a.pdf.
                                      Version).
Form...........  1040 NR (Schedule   Other Information  https://www.irs.gov/  Form and        Form 8611........  Recapture of Low-  https://www.irs.gov/
                  OI).                                   pub/irs-dft/          Instructions.                      Income Housing     pub/irs-pdf/
                                                         f1040nro--dft.pdf.                                       Credit.            f8611.pdf.
Form...........  1040 NR (Schedule   Other Information  https://www.irs.gov/  Form..........  Form 8615........  Tax for Certain    https://www.irs.gov/
                  OI) (SP).           (Spanish           pub/irs-dft/                                             Children Who       pub/irs-dft/f8615--
                                      Version).          f1040ois--dft.pdf.                                       Have Unearned      dft.pdf.
                                                                                                                  Income.
Form...........  1040 NR (Schedule   Gain or Loss of    Still under           Instructions..  .................  .................  https://www.irs.gov/
                  P).                 Foreign Persons    development at the                                                          pub/irs-pdf/
                                      from Sale or       time of release of                                                          i8615.pdf.
                                      Exchange of        this notice.
                                      Certain
                                      Partnership
                                      Interests.
Form...........  Form 1040-PR......  U.S. Self-         https://www.irs.gov/  Form..........  Form 8621........  Information        https://www.irs.gov/
                                      Employment Tax     pub/irs-pdf/                                             Return by a        pub/irs-pdf/
                                      Return             f1040pr.pdf.                                             Shareholder of a   f8621.pdf.
                                      (Including the                                                              Passive Foreign
                                      Additional Child                                                            Investment
                                      Tax Credit for                                                              Company or
                                      Bona Fide                                                                   Qualified
                                      Residents of                                                                Electing Fund.
                                      Puerto Rico)
                                      (Puerto Rico
                                      Version).
Instructions...  ..................  .................  https://www.irs.gov/  Instructions..  .................  .................  https://www.irs.gov/
                                                         pub/irs-dft/i1040pr-                                                        pub/irs-pdf/
                                                         -dft.pdf.                                                                   i8621.pdf.
Form...........  Form 1040-SR......  U.S. Tax Return    https://www.irs.gov/  Form..........  Form 8621-A......  Return by a        https://www.irs.gov/
                                      for Seniors.       pub/irs-dft/f1040s_                                     Shareholder        pub/irs-pdf/
                                                         dft.pdf.                                                 Making Certain     f8621a.pdf.
                                                                                                                  Late Elections
                                                                                                                  to End Treatment
                                                                                                                  as a Passive
                                                                                                                  Foreign
                                                                                                                  Investment
                                                                                                                  Company.
Form...........  Form 1040-SR (SP).  Tax Return for     https://www.irs.gov/  Instructions..  .................  .................  https://www.irs.gov/
                                      Seniors (Spanish   pub/irs-dft/                                                                pub/irs-pdf/
                                      version).          f1040srs--dft.pdf.                                                          i8621a.pdf.
Form...........  Form 1040-SS......  U.S. Self-         https://www.irs.gov/  Form and        Form 8689........  Allocation of      https://www.irs.gov/
                                      Employment Tax     pub/irs-dft/f1040ss-  Instructions.                      Individual         pub/irs-dft/f8689_
                                      Return             -dft.pdf.                                                Income Tax to      dft.pdf.
                                      (Including the                                                              the U.S. Virgin
                                      Additional Child                                                            Islands.
                                      Tax Credit for
                                      Bona Fide
                                      Residents of
                                      Puerto Rico).

[[Page 66139]]

 
Instructions...  ..................  .................  https://www.irs.gov/  Form..........  Form 8697........  Interest           https://www.irs.gov/
                                                         pub/irs-dft/i1040ss-                                     Computation        pub/irs-pdf/
                                                         -dft.pdf.                                                Under the Look-    f8697.pdf.
                                                                                                                  Back Method for
                                                                                                                  Completed Long-
                                                                                                                  Term Contracts.
Form...........  Form 1040-SS (SP).  U.S. Self-         https://www.irs.gov/  Instructions..  .................  .................  https://www.irs.gov/
                                      Employment Tax     pub/irs-dft/                                                                pub/irs-pdf/
                                      Return             f1040sss_dft.pdf.                                                          i8697.pdf.
                                      (Including the
                                      Additional Child
                                      Tax Credit for
                                      Bona Fide
                                      Residents of
                                      Puerto Rico)
                                      (Spanish
                                      Version).
Instructions...  ..................  .................  Still under           Form..........  Form 8801........  Credit for Prior   https://www.irs.gov/
                                                         development at the                                       Year Minimum Tax-  pub/irs-dft/f8801_
                                                         time of release of                                       Individuals,       dft.pdf.
                                                         this notice.                                             Estates, and
                                                                                                                  Trusts.
Form...........  Schedule A (1040).  Itemized           https://www.irs.gov/  Instructions..  .................  .................  https://www.irs.gov/
                                      Deductions.        pub/irs-dft/f1040sa-                                                        pub/irs-dft/i8801_
                                                         -dft.pdf.                                                                   dft.pdf.
Instructions...  ..................  .................  https://www.irs.gov/  Form and        Form 8814........  Parents' Election  https://www.irs.gov/
                                                         pub/irs-dft/          Instructions.                      to Report          pub/irs-dft/f8814_
                                                         i1040sca_dft.pdf.                                       Child's Interest   dft.pdf.
                                                                                                                  and Dividends.
Form and         Schedule B (Form    Interest and       https://www.irs.gov/  Form and        Form 8815........  Exclusion of       https://www.irs.gov/
 Instructions.    1040).              Ordinary           pub/irs-dft/f1040sb-  Instructions.                      Interest from      pub/irs-dft/f8815--
                                      Dividends.         -dft.pdf.                                                Series EE and I    dft.pdf.
                                                                                                                  U.S. Savings
                                                                                                                  Bonds Issued
                                                                                                                  After 1989.
Instructions...  ..................  .................  https://www.irs.gov/  Form and        Form 8818........  Optional Form to   https://www.irs.gov/
                                                         pub/irs-pdf/          Instructions.                      Record             pub/irs-pdf/
                                                         i1040sb.pdf.                                             Redemption of      f8818.pdf.
                                                                                                                  Series EE and I
                                                                                                                  U.S. Savings
                                                                                                                  Bonds Issued
                                                                                                                  After 1989.
Form...........  Schedule C (Form    Profit or Loss     https://www.irs.gov/  Form and        Form 8820........  Orphan Drug        https://www.irs.gov/
                  1040).              from Business.     pub/irs-dft/f1040sc-  Instructions.                      Credit.            pub/irs-pdf/
                                                         -dft.pdf.                                                                   f8820.pdf.
Instructions...  ..................  .................  https://www.irs.gov/  Form..........  Form 8824........  Like-Kind          https://www.irs.gov/
                                                         pub/irs-dft/i1040sc-                                     Exchanges.         pub/irs-dft/f8824_
                                                         -dft.pdf.                                                                   dft.pdf.
Form...........  Schedule C (SP)     Profit or Loss     https://www.irs.gov/  Instructions..  .................  .................  https://www.irs.gov/
                  (Form 1040).        from Business      pub/irs-dft/                                                                pub/irs-pdf/
                                      (Spanish           f1040scs--dft.pdf.                                                          i8824.pdf.
                                      Version).
Instructions...  ..................  .................  Still under           Form and        Form 8826........  Disabled Access    https://www.irs.gov/
                                                         development at the    Instructions.                      Credit.            pub/irs-pdf/
                                                         time of release of                                                          f8826.pdf.
                                                         this notice.
Form...........  Schedule D (Form    Capital Gains and  https://www.irs.gov/  Form..........  Form 8828........  Recapture of       https://www.irs.gov/
                  1040).              Losses.            pub/irs-dft/f1040sd-                                     Federal Mortgage   pub/irs-pdf/
                                                         -dft.pdf.                                                Subsidy.           f8828.pdf.
Instructions...  ..................  .................  https://www.irs.gov/  Instructions..  .................  .................  https://www.irs.gov/
                                                         pub/irs-pdf/                                                                pub/irs-pdf/
                                                         i1040sd.pdf.                                                                i8828.pdf.
Form...........  Schedule E (Form    Supplemental       https://www.irs.gov/  Form..........  Form 8829........  Expenses for       https://www.irs.gov/
                  1040).              Income and Loss.   pub/irs-dft/f1040se-                                     Business Use of    pub/irs-dft/f8829--
                                                         -dft.pdf.                                                Your Home.         dft.pdf.
Instructions...  ..................  .................  https://www.irs.gov/  Instructions..  .................  .................  https://www.irs.gov/
                                                         pub/irs-dft/i1040se-                                                        pub/irs-pdf/
                                                         -dft.pdf.                                                                   i8829.pdf.
Form and         Schedule EIC (Form  Earned Income      https://www.irs.gov/  Form and        Form 8833........  Treaty-Based       https://www.irs.gov/
 Instructions.    1040).              Credit.            pub/irs-dft/          Instructions.                      Return Position    pub/irs-pdf/
                                                         f1040sei--dft.pdf.                                       Disclosure Under   f8833.pdf.
                                                                                                                  Section 6114 or
                                                                                                                  7701(b).
Form...........  Schedule EIC (SP)   Earned Income      https://www.irs.gov/  Form..........  Form 8834........  Qualified          https://www.irs.gov/
                  (F. 1040).          Credit (Spanish    pub/irs-dft/                                             Electric Vehicle   pub/irs-dft/f8834--
                                      version).          f1040sep--dft.pdf.                                       Credit.            dft.pdf.
Form...........  Schedule F (Form    Profit or Loss     https://www.irs.gov/  Form and        Form 8835........  Renewable          https://www.irs.gov/
                  1040).              from Farming.      pub/irs-dft/f1040sf-  Instructions.                      Electricity,       pub/irs-dft/f8835--
                                                         -dft.pdf.                                                Refined Coal,      dft.pdf.
                                                                                                                  and Indian Coal
                                                                                                                  Production
                                                                                                                  Credit.

[[Page 66140]]

 
Instructions...  ..................  .................  https://www.irs.gov/  Instructions..  .................  .................  https://www.irs.gov/
                                                         pub/irs-pdf/                                                                pub/irs-pdf/
                                                         i1040sf.pdf.                                                                i8835.pdf.
Form...........  Schedule F (SP)     Profit or Loss     https://www.irs.gov/  Form and        Form 8838........  Consent to Extend  https://www.irs.gov/
                  (Form 1040).        from Farming       pub/irs-dft/          Instructions.                      the Time to        pub/irs-pdf/
                                      (Spanish           f1040sfs--dft.pdf.                                       Assess Tax Under   f8838.pdf.
                                      Version).                                                                   Section 367-Gain
                                                                                                                  Recognition
                                                                                                                  Agreement.
Instructions...  ..................  .................  Still under           Form..........  Form 8839........  Qualified          https://www.irs.gov/
                                                         development at the                                       Adoption           pub/irs-dft/f8839_
                                                         time of release of                                       Expenses.          dft.pdf.
                                                         this notice.
Form...........  Schedule H (Form    Household          https://www.irs.gov/  Instructions..  .................  .................  https://www.irs.gov/
                  1040).              Employment Taxes.  pub/irs-dft/f1040sh-                                                        pub/irs-pdf/
                                                         -dft.pdf.                                                                   i8839.pdf.
Instructions...  ..................  .................  https://www.irs.gov/  Form and        Form 8840........  Closer Connection  https://www.irs.gov/
                                                         pub/irs-dft/i1040sh-  Instructions.                      Exception          pub/irs-dft/f8840_
                                                         -dft.pdf.                                                Statement for      dft.pdf.
                                                                                                                  Aliens.
Form...........  Schedule H (SP)     Household          https://www.irs.gov/  Form and        Form 8843........  Statement for      https://www.irs.gov/
                  (Form 1040).        Employment Taxes   pub/irs-dft/          Instructions.                      Exempt             pub/irs-dft/f8843--
                                      (Spanish           f1040shs--dft.pdf.                                       Individuals and    dft.pdf.
                                      Version).                                                                   Individuals with
                                                                                                                  a Medical
                                                                                                                  Condition.
Instructions...  ..................  .................  Still under           Form and        Form 8844........  Empowerment Zone   https://www.irs.gov/
                                                         development at the    Instructions.                      Employment         pub/irs-pdf/
                                                         time of release of                                       Credit.            f8844.pdf.
                                                         this notice.
Form...........  Schedule J (Form    Income Averaging   https://www.irs.gov/  Instructions..  .................  .................  https://www.irs.gov/
                  1040).              for Farmers and    pub/irs-dft/f1040sj-                                                        pub/irs-pdf/
                                      Fishermen.         -dft.pdf.                                                                   i8844.pdf.
Instructions...  ..................  .................  https://www.irs.gov/  Form..........  Form 8845........  Indian Employment  https://www.irs.gov/
                                                         pub/irs-pdf/                                             Credit.            pub/irs-pdf/
                                                         i1040sj.pdf.                                                                f8845.pdf.
Form...........  Schedule LEP (Form  Request for        https://www.irs.gov/  Instructions..  .................  .................  https://www.irs.gov/
                  1040).              Change in          pub/irs-dft/                                                                pub/irs-pdf/
                                      Language           f1040lep--dft.pdf.                                                          i8845.pdf.
                                      Preference.
Instructions...  ..................  .................  https://www.irs.gov/  Form and        Form 8846........  Credit for         https://www.irs.gov/
                                                         pub/irs-dft/          Instructions.                      Employer Social    pub/irs-dft/f8846_
                                                         i1040lep_dft.pdf.                                       Security and       dft.pdf.
                                                                                                                  Medicare Taxes
                                                                                                                  Paid on Certain
                                                                                                                  Employee Tips.
Form...........  Schedule LEP (SP)   Request for        https://www.irs.gov/  Form..........  Form 8853........  Archer MSAa and    https://www.irs.gov/
                  (Form 1040(SP)).    Change in          pub/irs-dft/                                             Long-Term Care     pub/irs-dft/f8853--
                                      Language           f1040les--dft.pdf.                                       Insurance          dft.pdf.
                                      Preference                                                                  Contracts.
                                      (Spanish
                                      Version).
Form...........  Schedule R (Form    Credit for the     https://www.irs.gov/  Instructions..  .................  .................  https://www.irs.gov/
                  1040).              Elderly or the     pub/irs-dft/f1040sr-                                                        pub/irs-dft/i8853--
                                      Disabled.          -dft.pdf.                                                                   dft.pdf.
Instructions...  ..................  .................  https://www.irs.gov/  Form..........  Form 8854........  Initial and        https://www.irs.gov/
                                                         pub/irs-pdf/                                             Annual             pub/irs-dft/f8854_
                                                         i1040sr.pdf.                                             Expatriation       dft.pdf.
                                                                                                                  Statement.
Form...........  Schedule SE (Form   Self-Employment    https://www.irs.gov/  Instructions..  .................  .................  https://www.irs.gov/
                  1040).              Tax.               pub/irs-dft/                                                                pub/irs-dft/i8854--
                                                         f1040sse--dft.pdf.                                                          dft.pdf.
Instructions...  ..................  .................  https://www.irs.gov/  Form..........  Form 8858........  Information        https://www.irs.gov/
                                                         pub/irs-pdf/                                             Return of U.S.     pub/irs-pdf/
                                                         i1040sse.pdf.                                            Persons with       f8858.pdf.
                                                                                                                  Respect to
                                                                                                                  Foreign
                                                                                                                  Disregarded
                                                                                                                  Entities (FDEs)
                                                                                                                  and Foreign
                                                                                                                  Branches (FBs).
Form...........  Schedule SE (SP)    Self-Employment    https://www.irs.gov/  Instructions..  .................  .................  https://www.irs.gov/
                  (Form 1040).        Tax (Spanish       pub/irs-dft/                                                                pub/irs-pdf/
                                      Version).          f1040ssp--dft.pdf.                                                          i8858.pdf.

[[Page 66141]]

 
Instructions...  ..................  .................  Still under           Form..........  Schedule M (Form   Transactions       https://www.irs.gov/
                                                         development at the                    8858).             Between Foreign    pub/irs-pdf/
                                                         time of release of                                       Disregarded        f8858sm.pdf.
                                                         this notice.                                             Entity (FDE) or
                                                                                                                  Foreign Branch
                                                                                                                  (FB)and the
                                                                                                                  Filer or Other
                                                                                                                  Related Entities.
Form and         Form 1040 V.......  Payment Voucher..  https://www.irs.gov/  Form..........  Form 8859........  Carryforward of    https://www.irs.gov/
 Instructions.                                           pub/irs-dft/f1040v_                                     the District of    pub/irs-dft/f8859_
                                                         dft.pdf.                                                 Columbia First-    dft.pdf.
                                                                                                                  Time Homebuyer
                                                                                                                  Credit.
Form and         Form 1040 ES/OCR..  Estimated Tax for  Form 1040-ES(OCR)     Form..........  Form 8862........  Information to     https://www.irs.gov/
 Instructions.                        Individuals        contains four                                            Claim Earned       pub/irs-dft/f8862--
                                      (Optical           estimated tax                                            Income Credit      dft.pdf.
                                      Character          payment vouchers.                                        After
                                      Recognition with   Form 1040-ES (OCR)                                       Disallowance.
                                      Form 1040V).       is included in the
                                                         Tax Package 1040ES/
                                                         V mail out.
Form and         Form 1040 ES......  Estimate Tax for   https://www.irs.gov/  Instructions..  .................  .................  https://www.irs.gov/
 Instructions.                        Individuals.       pub/irs-pdf/                                                                pub/irs-pdf/
                                                         f1040es.pdf.                                                                i8862.pdf.
Form and         Form 1040 ES (NR).  U.S. Estimated     https://www.irs.gov/  Form..........  Form 8862(SP)....  Information to     https://www.irs.gov/
 Instructions.                        Tax for            pub/irs-pdf/                                             Claim Earned       pub/irs-pdf/
                                      Nonresident        f1040esn.pdf.                                            Income Credit      f8862sp.pdf.
                                      Alien                                                                       After
                                      Individuals.                                                                Disallowance
                                                                                                                  (Spanish
                                                                                                                  Version).
Form and         Form 1040 ES (PR).  Estimated Federal  https://www.irs.gov/  Instructions..  .................  .................  https://www.irs.gov/
 Instructions.                        Tax on Self        pub/irs-pdf/                                                                pub/irs-pdf/
                                      Employment         f1040esp.pdf.                                                               i8862sp.pdf.
                                      Income and on
                                      Household
                                      Employees
                                      (Residents of
                                      Puerto Rico).
Form...........  Schedule 8812       Credits for        https://www.irs.gov/  Form..........  Form 8863........  Education Credits  https://www.irs.gov/
                  (Form 1040).        Qualifying         pub/irs-dft/f1040s8-                                     (American          pub/irs-dft/f8863--
                                      Children and       -dft.pdf.                                                Opportunity and    dft.pdf.
                                      Other Dependents.                                                           Lifetime
                                                                                                                  Learning
                                                                                                                  Credits).
Instructions...  ..................  .................  https://www.irs.gov/  Instructions..  .................  .................  https://www.irs.gov/
                                                         pub/irs-pdf/                                                                pub/irs-dft/i8863_
                                                         i1040s8.pdf.                                                                dft.pdf.
Form...........  Schedule 8812(SP)   Credits for        https://www.irs.gov/  Form..........  Form 8864........  Biodiesel and      https://www.irs.gov/
                  (Form 1040).        Qualifying         pub/irs-dft/                                             Renewable Diesel   pub/irs-dft/f8864--
                                      Children and       f1040s8s--dft.pdf.                                       Fuels Credit.      dft.pdf.
                                      Other Dependents
                                      (Spanish
                                      version).
Instructions...  ..................  .................  https://www.irs.gov/  Instructions..  .................  .................  https://www.irs.gov/
                                                         pub/irs-pdf/                                                                pub/irs-pdf/
                                                         i1040s8s.pdf.                                                               i8864.pdf.
Form...........  Form 461..........  Limitation on      https://www.irs.gov/  Form..........  Form 8865........  Return of U.S.     https://www.irs.gov/
                                      Business Losses.   pub/irs-dft/f461_                                       Persons with       pub/irs-dft/f8865_
                                                         dft.pdf.                                                 Respect to         dft.pdf.
                                                                                                                  Certain Foreign
                                                                                                                  Partnerships.
Instructions...  ..................  .................  https://www.irs.gov/  Form..........  Schedule K-1       Partner's Share    https://www.irs.gov/
                                                         pub/irs-pdf/                          (Form 8865).       of Income,         pub/irs-dft/
                                                         i461.pdf.                                                Deductions,        f8865sk1--dft.pdf.
                                                                                                                  Credits, etc.
Form and         Form 673..........  Statement for      https://www.irs.gov/  Form..........  Schedule K-2       Partners'          https://www.irs.gov/
 Instructions.                        Claiming           pub/irs-pdf/                          (Form 8865).       Distributive       pub/irs-dft/
                                      Exemption from     f673.pdf.                                                Share Items--      f8865sk2--dft.pdf.
                                      Withholding on                                                              International.
                                      Foreign Earned
                                      Income Eligible
                                      for the
                                      Exclusion(s)
                                      Provided by
                                      Section 911.

[[Page 66142]]

 
Form...........  Form 926..........  Return by a U.S.   https://www.irs.gov/  Form..........  Schedule K-3       Partner's Share    https://www.irs.gov/
                                      Transferor of      pub/irs-pdf/                          (Form 8865).       of Income,         pub/irs-dft/
                                      Property to a      f926.pdf.                                                Deductions,        f8865sk3--dft.pdf.
                                      Foreign                                                                     Credits, etc.
                                      Corporation.                                                                International.
Instructions...  ..................  .................  https://www.irs.gov/  Form..........  Schedule O (Form   Transfer of        https://www.irs.gov/
                                                         pub/irs-pdf/                          8865).             Property to a      pub/irs-pdf/
                                                         i926.pdf.                                                Foreign            f8865so.pdf.
                                                                                                                  Partnership
                                                                                                                  (Under section
                                                                                                                  6038B).
Form...........  Form 965-A........  Individual Report  https://www.irs.gov/  Form..........  Schedule P (Form   Acquisitions,      https://www.irs.gov/
                                      of Net 965 Tax     pub/irs-pdf/                          8865).             Dispositions,      pub/irs-pdf/
                                      Liability.         f965a.pdf.                                               and Changes of     f8865sp.pdf.
                                                                                                                  Interests in a
                                                                                                                  Foreign
                                                                                                                  Partnership.
Instructions...  ..................  .................  https://www.irs.gov/  Instructions..  .................  .................  https://www.irs.gov/
                                                         pub/irs-pdf/                                                                pub/irs-pdf/
                                                         i965a.pdf.                                                                  i8865.pdf.
Form...........  Form 965-C........  Transfer           https://www.irs.gov/  Form..........  Form 8866........  Interest           https://www.irs.gov/
                                      Agreement Under    pub/irs-pdf/                                             Computation        pub/irs-pdf/
                                      965(h)(3).         f965c.pdf.                                               Under the Look-    f8866.pdf.
                                                                                                                  Back Method for
                                                                                                                  Property
                                                                                                                  Depreciated
                                                                                                                  Under the Income
                                                                                                                  Forecast Method.
Instructions...  ..................  .................  https://www.irs.gov/  Instructions..  .................  .................  https://www.irs.gov/
                                                         pub/irs-pdf/                                                                pub/irs-pdf/
                                                         i965c.pdf.                                                                  i8866.pdf.
Form and         Form 970..........  Application to     https://www.irs.gov/  ..............  Form 8867........  Paid Preparer's    https://www.irs.gov/
 Instructions.                        Use LIFO           pub/irs-pdf/                                             Due Diligence      pub/irs-dft/f8867_
                                      Inventory Method.  f970.pdf.                                                Checklist.         dft.pdf.
Form and         Form 972..........  Consent of         https://www.irs.gov/  Instructions..  .................  .................  https://www.irs.gov/
 Instructions.                        Shareholder to     pub/irs-pdf/                                                                pub/irs-pdf/
                                      Include Specific   f972.pdf.                                                                   i8867.pdf.
                                      Amount in Gross
                                      Income.
Form...........  Form 982..........  Reduction of Tax   https://www.irs.gov/  Form..........  Form 8873........  Extraterritorial   https://www.irs.gov/
                                      Attributes Due     pub/irs-pdf/                                             Income Exclusion.  pub/irs-pdf/
                                      to Discharge of    f982.pdf.                                                                   f8873.pdf.
                                      Indebtedness
                                      (and Section
                                      1082 Basis
                                      Adjustment).
Instructions...  ..................  .................  https://www.irs.gov/  Instructions..  .................  .................  https://www.irs.gov/
                                                         pub/irs-pdf/                                                                pub/irs-pdf/
                                                         i982.pdf.                                                                   i8873.pdf.
Form...........  Form 1045.........  Application for    https://www.irs.gov/  Form and        Form 8874........  New Markets        https://www.irs.gov/
                                      Tentative Refund.  pub/irs-dft/f1045_   Instructions.                      Credit.            pub/irs-pdf/
                                                         dft.pdf.                                                                    f8874.pdf.
Instructions...  ..................  .................  https://www.irs.gov/  Form and        Form 8878........  IRS e-file         https://www.irs.gov/
                                                         pub/irs-pdf/          Instructions.                      Signature          pub/irs-dft/f8878_
                                                         i1045.pdf.                                               Authorization      dft.pdf.
                                                                                                                  for Form 4868 or
                                                                                                                  Form 2350.
Form...........  Form 1098-F.......  Fines, Penalties   https://www.irs.gov/  Form and        Form 8878 SP.....  IRS e-file         https://www.irs.gov/
                                      and Other          pub/irs-pdf/          Instructions.                      Signature          pub/irs-dft/f8878sp-
                                      Amounts.           f1098f.pdf.                                              Authorization      -dft.pdf.
                                                                                                                  for Form 4868 or
                                                                                                                  Form 2350
                                                                                                                  (Spanish
                                                                                                                  Version).
Instructions...  ..................  .................  https://www.irs.gov/  Form and        Form 8879........  IRS e-file         https://www.irs.gov/
                                                         pub/irs-pdf/          Instructions.                      Signature          pub/irs-pdf/
                                                         i1098f.pdf.                                              Authorization.     f8879.pdf.
Form...........  Form 1116.........  Foreign Tax        https://www.irs.gov/  Form and        Form 8879 SP.....  IRS e-file         https://www.irs.gov/
                                      Credit             pub/irs-dft/f1116--   Instructions.                      Signature          pub/irs-pdf/
                                      (Individual,       dft.pdf.                                                 Authorization      f8879sp.pdf.
                                      Estate, or                                                                  (Spanish
                                      Trust).                                                                     Version).
Instructions...  ..................  .................  https://www.irs.gov/  Form and        Form 8880........  Credit for         https://www.irs.gov/
                                                         pub/irs-pdf/          Instructions.                      Qualified          pub/irs-dft/f8880_
                                                         i1116.pdf.                                               Retirement         dft.pdf.
                                                                                                                  Savings
                                                                                                                  Contributions.
Form and         Form 1127.........  Application for    https://www.irs.gov/  Form..........  Form 8881........  Credit for Small   https://www.irs.gov/
 Instructions.                        Extension of       pub/irs-pdf/                                             Employer Pension   pub/irs-dft/f8881_
                                      Time for Payment   f1127.pdf.                                               Plan Startup       dft.pdf.
                                      of Tax Due to                                                               Costs.
                                      Undue Hardship.

[[Page 66143]]

 
Form...........  Form 1128.........  Application to     https://www.irs.gov/  Instructions..  .................  .................  https://www.irs.gov/
                                      Adopt, Change or   pub/irs-pdf/                                                                pub/irs-pdf/
                                      Retain a Tax       f1128.pdf.                                                                  i8881.pdf.
                                      Year.
Instructions...  ..................  .................  https://www.irs.gov/  Form and        Form 8882........  Credit for         https://www.irs.gov/
                                                         pub/irs-pdf/          Instructions.                      Employer-          pub/irs-pdf/
                                                         i1128.pdf.                                               Provided Child     f8882.pdf.
                                                                                                                  Care Facilities
                                                                                                                  and Services.
Form and         Form 1310.........  Statement of       https://www.irs.gov/  Form..........  Form 8886........  Reportable         https://www.irs.gov/
 Instructions.                        Person Claiming    pub/irs-pdf/                                             Transaction        pub/irs-pdf/
                                      Refund Due a       f1310.pdf.                                               Disclosure         f8886.pdf.
                                      Deceased                                                                    Statement.
                                      Taxpayer.
Form...........  Form 2106.........  Employee Business  https://www.irs.gov/  Instructions..  .................  .................  https://www.irs.gov/
                                      Expenses.          pub/irs-dft/f2106_                                                         pub/irs-pdf/
                                                         dft.pdf.                                                                    i8886.pdf.
Instructions...  ..................  .................  https://www.irs.gov/  Form and        Form 8888........  Allocation of      https://www.irs.gov/
                                                         pub/irs-pdf/          Instructions.                      Refund             pub/irs-pdf/
                                                         i2106.pdf.                                               (Including         f8888.pdf.
                                                                                                                  Savings Bond
                                                                                                                  Purchases).
Form and         Form 2120.........  Multiple Support   https://www.irs.gov/  Form..........  Form 8889........  Health Savings     https://www.irs.gov/
 Instructions.                        Declaration.       pub/irs-pdf/                                             Accounts (HSAs).   pub/irs-dft/f8889--
                                                         f2120.pdf.                                                                  dft.pdf.
Form...........  Form 2210.........  Underpayment of    https://www.irs.gov/  Instructions..  .................  .................  https://www.irs.gov/
                                      Estimated Tax by   pub/irs-pdf/                                                                pub/irs-dft/i8889_
                                      Individuals,       f2210.pdf.                                                                  dft.pdf.
                                      Estates, and
                                      Trusts.
Instructions...  ..................  .................  https://www.irs.gov/  Form and        Form 8896........  Low Sulfur Diesel  https://www.irs.gov/
                                                         pub/irs-pdf/          Instructions.                      Fuel Production    pub/irs-pdf/
                                                         i2210.pdf.                                               Credit.            f8896.pdf.
Form...........  Form 2210-F.......  Underpayment of    https://www.irs.gov/  Form..........  Form 8898........  Statement for      https://www.irs.gov/
                                      Estimated Tax by   pub/irs-dft/f2210f_                                     Individuals Who    pub/irs-pdf/
                                      Farmers and        dft.pdf.                                                 Begin or End       f8898.pdf.
                                      Fishermen.                                                                  Bona Fide
                                                                                                                  Residence in a
                                                                                                                  U.S. Possession.
Instructions...  ..................  .................  https://www.irs.gov/  Instructions..  .................  .................  https://www.irs.gov/
                                                         pub/irs-pdf/                                                                pub/irs-pdf/
                                                         i2210f.pdf.                                                                 i8898.pdf.
Form and         Form 2350.........  Application for    https://www.irs.gov/  Form..........  Form 8900........  Qualified          https://www.irs.gov/
 Instructions.                        Extension of       pub/irs-dft/f2350_                                      Railroad Track     pub/irs-dft/f8900_
                                      Time to File       dft.pdf.                                                 Maintenance        dft.pdf.
                                      U.S. Income Tax                                                             Credit.
                                      Return.
Form and         Form 2350 SP......  Application for    https://www.irs.gov/  Instructions..  .................  .................  https://www.irs.gov/
 Instructions.                        Extension of       pub/irs-pdf/                                                                pub/irs-pdf/
                                      Time to File       f2350sp.pdf.                                                                i8900.pdf.
                                      U.S. Income Tax
                                      Return (Spanish
                                      Version).
Form...........  Form 2441.........  Child and          https://www.irs.gov/  Form..........  Form 8903........  Domestic           https://www.irs.gov/
                                      Dependent Care     pub/irs-dft/f2441_                                      Production         pub/irs-pdf/
                                      Expenses.          dft.pdf.                                                 Activities         f8903.pdf.
                                                                                                                  Deduction.
Instructions...  ..................  .................  https://www.irs.gov/  Instructions..  .................  .................  https://www.irs.gov/
                                                         pub/irs-pdf/                                                                pub/irs-pdf/
                                                         i2441.pdf.                                                                  i8903.pdf.
Form...........  Form 2555.........  Foreign Earned     https://www.irs.gov/  Form and        Form 8906........  Distilled Spirits  https://www.irs.gov/
                                      Income.            pub/irs-dft/f2555_   Instructions.                      Credit.            pub/irs-dft/f8906_
                                                         dft.pdf.                                                                    dft.pdf.
Instructions...  ..................  .................  https://www.irs.gov/  Form..........  Form 8908........  Energy Efficient   https://www.irs.gov/
                                                         pub/irs-dft/i2555_                                      Home Credit.       pub/irs-dft/f8908_
                                                         dft.pdf.                                                                    dft.pdf.
Form...........  Form 3115.........  Application for    https://www.irs.gov/  Instructions..  .................  .................  https://www.irs.gov/
                                      Change in          pub/irs-pdf/                                                                pub/irs-dft/i8908_
                                      Accounting         f3115.pdf.                                                                  dft.pdf.
                                      Method.
Instructions...  ..................  .................  https://www.irs.gov/  Form..........  Form 8910........  Alternative Motor  https://www.irs.gov/
                                                         pub/irs-pdf/                                             Vehicle Credit.    pub/irs-pdf/
                                                         i3115.pdf.                                                                  f8910.pdf.
Form...........  Form 3468.........  Investment Credit  https://www.irs.gov/  Instructions..  .................  .................  https://www.irs.gov/
                                                         pub/irs-dft/f3468_                                                         pub/irs-pdf/
                                                         dft.pdf.                                                                    i8910.pdf.
Instructions...  ..................  .................  https://www.irs.gov/  Form..........  Form 8911........  Alternative Fuel   https://www.irs.gov/
                                                         pub/irs-pdf/                                             Vehicle            pub/irs-dft/f8911_
                                                         i3468.pdf.                                               Refueling          dft.pdf.
                                                                                                                  Property Credit.

[[Page 66144]]

 
Form...........  Form 3520.........  Annual Return to   https://www.irs.gov/  Instructions..  .................  .................  https://www.irs.gov/
                                      Report             pub/irs-dft/f3520_                                                         pub/irs-pdf/
                                      Transactions       dft.pdf.                                                                    i8911.pdf.
                                      with Foreign
                                      Trusts and
                                      Receipt of
                                      Certain Foreign
                                      Gifts.
Instructions...  ..................  .................  https://www.irs.gov/  Form..........  Form 8912........  Credit to Holders  https://www.irs.gov/
                                                         pub/irs-pdf/                                             of Tax Credit      pub/irs-dft/f8912_
                                                         i3520.pdf.                                               Bonds.             dft.pdf.
Form...........  Form 3800.........  General Business   https://www.irs.gov/  Instructions..  .................  .................  https://www.irs.gov/
                                      Credit.            pub/irs-dft/f3800_                                                         pub/irs-dft/f8912_
                                                         dft.pdf.                                                                    dft.pdf.
Instructions...  ..................  .................  https://www.irs.gov/  Form..........  Form 8915-C......  Qualified 2018     https://www.irs.gov/
                                                         pub/irs-pdf/                                             Disaster           pub/irs-dft/f8915c_
                                                         i3800.pdf.                                               Retirement Plan    dft.pdf.
                                                                                                                  Distributions
                                                                                                                  and Repayments.
Form...........  Form 3903.........  Moving Expenses..  https://www.irs.gov/  Instructions..  .................  .................  https://www.irs.gov/
                                                         pub/irs-dft/f3903_                                                         pub/irs-pdf/
                                                         dft.pdf.                                                                    i8915c.pdf.
Instructions...  ..................  .................  https://www.irs.gov/  Form..........  Form 8915-D......  Qualified 2019     https://www.irs.gov/
                                                         pub/irs-pdf/                                             Disaster           pub/irs-dft/f8915d_
                                                         i3903.pdf.                                               Retirement Plan    dft.pdf
                                                                                                                  Distributions
                                                                                                                  and Repayments.
Form...........  Form 4070.........  Employee's Report  https://www.irs.gov/  Instructions..  .................  .................  https://www.irs.gov/
                                      of Tips to         pub/irs-pdf/                                                                pub/irs-pdf/
                                      Employer.          p1244.pdf.                                                                  i8915d.pdf.
Form...........  Form 4070A........  Employee's Daily   https://www.irs.gov/  Form..........  Form 8915-F......  Qualified          https://www.irs.gov/
                                      Record of Tips.    pub/irs-pdf/                                             Disaster           pub/irs-dft/f8915f_
                                                         p1244.pdf.                                               Retirement Plan    dft.pdf.
                                                                                                                  Distributions
                                                                                                                  and Repayments.
Form...........  Form 4136.........  Credit for         https://www.irs.gov/  Instructions..  .................  .................  https://www.irs.gov/
                                      Federal Tax Paid   pub/irs-dft/f4136_                                                         pub/irs-dft/i8915f_
                                      on Fuels.          dft.pdf.                                                                    dft.pdf.
Instructions...  ..................  .................  https://www.irs.gov/  Form and        Form 8919........  Uncollected        https://www.irs.gov/
                                                         pub/irs-pdf/          Instructions.                      Social Security    pub/irs-dft/f8919_
                                                         i4136.pdf.                                               and Medicare Tax   dft.pdf.
                                                                                                                  on Wages.
Form and         Form 4137.........  Social Security    https://www.irs.gov/  Form..........  Form 8925........  Report of          https://www.irs.gov/
 Instructions.                        and Medicare Tax   pub/irs-dft/f4137_                                      Employer-Owned     pub/irs-pdf/
                                      on Unreported      dft.pdf.                                                 Life Insurance     f8925.pdf.
                                      Tip Income.                                                                 Contracts.
Form...........  Form 4255.........  Recapture of       https://www.irs.gov/  Form and        Form 8932........  Credit for         https://www.irs.gov/
                                      Investment         pub/irs-dft/f4255_   Instructions.                      Employer           pub/irs-pdf/
                                      Credit.            dft.pdf.                                                 Differential       f8932.pdf.
                                                                                                                  Wage Payments.
Instructions...  ..................  .................  https://www.irs.gov/  Form..........  Form 8933........  Carbon Oxide       https://www.irs.gov/
                                                         pub/irs-pdf/                                             Sequestration      pub/irs-dft/f8933_
                                                         i4255.pdf.                                               Credit.            dft.pdf.
Form and         Form 4361.........  Application for    https://www.irs.gov/  Instructions..  .................  .................  https://www.irs.gov/
 Instructions.                        Exemption from     pub/irs-pdf/                                                                pub/irs-pdf/
                                      Self-Employment    f4361.pdf.                                                                  i8933.pdf.
                                      Tax for Use by
                                      Ministers,
                                      Members of
                                      Religious
                                      Orders, and
                                      Christian
                                      Science
                                      Practitioners.
Form...........  Form 4562.........  Depreciation and   https://www.irs.gov/  Form and        Form 8936........  Clean Vehicle      https://www.irs.gov/
                                      Amortization       pub/irs-dft/f4562--   Instructions.                      Credits.           pub/irs-pdf/
                                      (Including         dft.pdf.                                                                    f8936.pdf.
                                      Information on
                                      Listed Property).
Instructions...  ..................  .................  https://www.irs.gov/  Instructions..  .................  .................  https://www.irs.gov/
                                                         pub/irs-pdf/                                                                pub/irs-pdf/
                                                         i4562.pdf.                                                                  i8936.pdf.
Form and         Form 4563.........  Exclusion of       https://www.irs.gov/  Form..........  Schedule A (Form   Clean Vehicle      https://www.irs.gov/
 Instructions.                        Income for Bona    pub/irs-pdf/                          8936).             Credit Amount.     pub/irs-dft/f8936sa-
                                      Fide Residents     f4563.pdf.                                                                  -dft.pdf.
                                      of American
                                      Samoa.

[[Page 66145]]

 
Form...........  Form 4684.........  Causalities and    https://www.irs.gov/  Form..........  Form 8936-A......  Qualified          https://www.irs.gov/
                                      Thefts.            pub/irs-dft/f4684_                                      Commercial Clean   pub/irs-dft/f8936a_
                                                         dft.pdf.                                                 Vehicle Credit.    dft.pdf.
Instructions...  ..................  .................  https://www.irs.gov/  Form..........  Schedule 1 (Form   Schedule for       https://www.irs.gov/
                                                         pub/irs-pdf/                          8936-A).           Qualified          pub/irs-dft/f8936a1-
                                                         i4684.pdf.                                               Commercial Clean   -dft.pdf.
                                                                                                                  Vehicle.
Form...........  Form 4797.........  Sale of Business   https://www.irs.gov/  Form..........  Form 8941........  Credit for Small   https://www.irs.gov/
                                      Property.          pub/irs-dft/f4797_                                      Employer Health    pub/irs-dft/f8941_
                                                         dft.pdf.                                                 Insurance          dft.pdf.
                                                                                                                  Premiums.
Instructions...  ..................  .................  https://www.irs.gov/  Instructions..  .................  .................  https://www.irs.gov/
                                                         pub/irs-pdf/                                                                pub/irs-pdf/
                                                         i4797.pdf.                                                                  i8941.pdf.
Form and         Form 4835.........  Farm Rental        https://www.irs.gov/  Form..........  Form 8949........  Sales and other    https://www.irs.gov/
 Instructions.                        Income and         pub/irs-dft/f4835_                                      Dispositions of    pub/irs-dft/f8949_
                                      Expenses.          dft.pdf.                                                 Capital Assets.    dft.pdf.
Form and         Form 4852.........  Substitute for     https://www.irs.gov/  Instructions..  .................  .................  https://www.irs.gov/
 Instructions.                        Form W-2, Wage     pub/irs-pdf/                                                                pub/irs-pdf/
                                      and Tax            f4852.pdf.                                                                  i8949.pdf.
                                      Statement or
                                      Form 1099-R,
                                      Distributions
                                      from Pensions,
                                      Annuities,
                                      Retirement or
                                      Profit-Sharing
                                      Plans, IRAs,
                                      Insurance
                                      Contracts, etc..
Form and         Form 4852(SP).....  Substitute for     Still under           Form..........  Form 8958........  Allocation of Tax  https://www.irs.gov/
 Instructions.                        Form W-2, Wage     development at the                                       Amounts Between    pub/irs-dft/f8958_
                                      and Tax            time of release of                                       Certain            dft.pdf.
                                      Statement or       this notice..                                            Individuals in
                                      Form 1099-R,                                                                Community
                                      Distributions                                                               Property States.
                                      from Pensions,
                                      Annuities,
                                      Retirement or
                                      Profit-Sharing
                                      Plans, IRAs,
                                      Insurance
                                      Contracts, etc.
                                      (Spanish
                                      Version).
Form and         Form 4868.........  Application for    https://www.irs.gov/  Form..........  Form 8962........  Premium Tax        https://www.irs.gov/
 Instructions.                        Automatic          pub/irs-pdf/                                             Credit (PTC).      pub/irs-dft/f8962--
                                      Extension of       f4868.pdf.                                                                  dft.pdf.
                                      Time to File
                                      U.S. Individual
                                      Income Tax
                                      Return.
Form and         Form 4868 SP......  Application for    https://www.irs.gov/  Instructions..  .................  .................  https://www.irs.gov/
 Instructions.                        Automatic          pub/irs-pdf/                                                                pub/irs-pdf/
                                      Extension of       f4868sp.pdf.                                                                i8962.pdf.
                                      Time to File
                                      U.S. Individual
                                      Income Tax
                                      Return (Spanish
                                      Version).
Form and         Form 4952.........  Investment         https://www.irs.gov/  Form..........  Form 8993........  Section 250        https://www.irs.gov/
 Instructions.                        Interest Expense   pub/irs-pdf/                                             Deduction for      pub/irs-pdf/
                                      Deduction.         f4952.pdf.                                               Foreign Derived    f8993.pdf.
                                                                                                                  Intangible
                                                                                                                  Income (FDII)
                                                                                                                  and Global
                                                                                                                  Intangible Low-
                                                                                                                  Taxed Income
                                                                                                                  (GILTI).
Form and         Form 4970.........  Tax on             https://www.irs.gov/  Instructions..  .................  .................  https://www.irs.gov/
 Instructions.                        Accumulation       pub/irs-pdf/                                                                pub/irs-pdf/
                                      Distribution of    f4970.pdf.                                                                  i8993.pdf.
                                      Trusts.
Form and         Form 4972.........  Tax on Lump-Sum    https://www.irs.gov/  Form..........  Form 8994........  Employer Credit    https://www.irs.gov/
 Instructions.                        Distributions.     pub/irs-dft/f4972_                                      for Paid Family    pub/irs-pdf/
                                                         dft.pdf.                                                 and Medical        f8994.pdf.
                                                                                                                  Leave.

[[Page 66146]]

 
Form and         Form 5074.........  Allocation of      https://www.irs.gov/  Instructions..  .................  .................  https://www.irs.gov/
 Instructions.                        Individual         pub/irs-dft/f5074_                                                         pub/irs-pdf/
                                      Income Tax to      dft.pdf.                                                                    i8994.pdf.
                                      Guam or the
                                      Commonwealth of
                                      the Northern
                                      Mariana Islands
                                      (CNMI).
Form and         Form 5213.........  Election to        https://www.irs.gov/  Form..........  Form 8995........  Qualified          https://www.irs.gov/
 Instructions.                        Postpone           pub/irs-pdf/                                             Business Income    pub/irs-pdf/
                                      Determination as   f5213.pdf.                                               Deduction          f8995.pdf.
                                      to Whether the                                                              Simplified
                                      Presumption                                                                 Computation.
                                      Applies that an
                                      Activity is
                                      Engaged in for
                                      Profit.
Form...........  Form 5329.........  Additional Taxes   https://www.irs.gov/  Instructions..  .................  .................  https://www.irs.gov/
                                      on Qualified       pub/irs-pdf/                                                                pub/irs-pdf/
                                      Plans (Including   f5329.pdf.                                                                  i8995.pdf.
                                      IRAs) and Other
                                      Tax-Favored
                                      Accounts.
Instructions...  ..................  .................  https://www.irs.gov/  Form..........  Form 8995-A......  Qualified          https://www.irs.gov/
                                                         pub/irs-pdf/                                             Business Income    pub/irs-pdf/
                                                         i5329.pdf.                                               Deduction.         f8995a.pdf.
Form...........  Form 5405.........  Repayment of the   https://www.irs.gov/  Form..........  Schedule A (Form   Specified Service  https://www.irs.gov/
                                      First-Time         pub/irs-dft/f5405--                   8995-A).           Trades or          pub/irs-dft/f8995aa-
                                      Homebuyer Credit.  dft.pdf.                                                 Businesses.        -dft.pdf.
Instructions...  ..................  .................  https://www.irs.gov/  Form..........  Schedule B (Form   Aggregation of     https://www.irs.gov/
                                                         pub/irs-dft/i5405--                   8995-A).           Business           pub/irs-pdf/
                                                         dft.pdf.                                                 Operations.        f8995ab.pdf.
Form...........  Form 5471.........  Information        https://www.irs.gov/  Form..........  Schedule C (Form   Loss Netting And   https://www.irs.gov/
                                      Return of U.S.     pub/irs-dft/f5471--                   8995-A).           Carryforward.      pub/irs-pdf/
                                      Persons with       dft.pdf.                                                                    f8995ac.pdf.
                                      Respect to
                                      Certain Foreign
                                      Corporations.
Form...........  Schedule J (Form    Accumulated        https://www.irs.gov/  Form..........  Schedule D (Form   Special Rules for  https://www.irs.gov/
                  5471).              Earnings and       pub/irs-pdf/                          8995-A).           Patrons of         pub/irs-pdf/
                                      Profits (E&P) of   f5471sj.pdf.                                             Agricultural or    f8995ad.pdf.
                                      Controlled                                                                  Horticultural
                                      Foreign                                                                     Cooperatives.
                                      Corporations.
Form...........  Schedule M (Form    Transactions       https://www.irs.gov/  Instructions..  .................  .................  https://www.irs.gov/
                  5471).              Between            pub/irs-pdf/                                                                pub/irs-pdf/
                                      Controlled         f5471sm.pdf.                                                                i8995a.pdf.
                                      Foreign
                                      Corporation and
                                      Shareholders or
                                      Other Related
                                      Persons.
Form...........  Schedule O (Form    Organization or    https://www.irs.gov/  Form..........  Form 9000........  Alternative Media  https://www.irs.gov/
                  5471).              Reorganization     pub/irs-pdf/                                             Preference.        pub/irs-pdf/
                                      of Foreign         f5471so.pdf.                                                                f9000.pdf.
                                      Corporation, and
                                      Acquisitions and
                                      Dispositions of
                                      its Stock.
Instructions...  ..................  .................  https://www.irs.gov/  Form..........  Form 9000(SP)....  Alternative Media  https://www.irs.gov/
                                                         pub/irs-dft/i5471_                                      Preference         pub/irs-pdf/
                                                         dft.pdf.                                                 (Spanish           f9000sp.pdf.
                                                                                                                  Version).
Form...........  Form 5695.........  Residential        https://www.irs.gov/  Form and        Form 9465........  Installment        https://www.irs.gov/
                                      Energy Credits.    pub/irs-dft/f5695_   Instructions.                      Agreement          pub/irs-pdf/
                                                         dft.pdf.                                                 Request.           f9465.pdf.
Instructions...  ..................  .................  https://www.irs.gov/  Instructions..  .................  .................  https://www.irs.gov/
                                                         pub/irs-pdf/                                                                pub/irs-pdf/
                                                         i5695.pdf.                                                                  i9465.pdf.
Form...........  Form 5713.........  International      https://www.irs.gov/  Form and        Form 9465 SP.....  Installment        https://www.irs.gov/
                                      Boycott Report.    pub/irs-pdf/          Instructions.                      Agreement          pub/irs-pdf/
                                                         f5713.pdf.                                               Request (Spanish   f9465sp.pdf.
                                                                                                                  Version).

[[Page 66147]]

 
Form...........  Schedule A (Form    International      https://www.irs.gov/  Instructions..  .................  .................  https://www.irs.gov/
                  5713).              Boycott Factor     pub/irs-pdf/                                                                pub/irs-pdf/
                                      (Section           f5713sa.pdf.                                                                i9465sp.pdf.
                                      999(c)(1)).
Form...........  Schedule B (Form    Specifically       https://www.irs.gov/  Form..........  Form T (Timber)..  Forest Activities  https://www.irs.gov/
                  5713).              Attributable       pub/irs-pdf/                                             Schedule.          pub/irs-pdf/ft.pdf.
                                      Taxes and Income   f5713sb.pdf.
                                      (Section
                                      999(c)(2)).
Form...........  Schedule C (Form    Tax Effect of the  https://www.irs.gov/  Instructions..  .................  .................  https://www.irs.gov/
                  5713).              International      pub/irs-pdf/                                                                pub/irs-pdf/it.pdf.
                                      Boycott            f5713sc.pdf.
                                      Provisions.
Instructions...  ..................  .................  https://www.irs.gov/  Form and        Form W-4.........  Employee's         https://www.irs.gov/
                                                         pub/irs-pdf/          Instructions.                      Withholding        pub/irs-dft/fw4_
                                                         i5713.pdf.                                               Certificate.       dft.pdf.
Form...........  Form 5884.........  Work Opportunity   https://www.irs.gov/  Form and        Form W-4 (SP)....  Employee's         https://www.irs.gov/
                                      Credit.            pub/irs-pdf/          Instructions.                      Withholding        pub/irs-dft/fw4sp_
                                                         f5884.pdf.                                               Certificate        dft.pdf.
                                                                                                                  (Spanish
                                                                                                                  Version).
Instructions...  ..................  .................  https://www.irs.gov/  Form and        Form W-4 (KO)....  Employee's         https://www.irs.gov/
                                                         pub/irs-pdf/          Instructions.                      Withholding        pub/irs-pdf/
                                                         i5884.pdf.                                               Certificate        fw4ko.pdf.
                                                                                                                  (Korean Version).
Form...........  Form 5884-A.......  Employee           https://www.irs.gov/  Form and        Form W-4 (RU)....  Employee's         https://www.irs.gov/
                                      Retention Credit.  pub/irs-pdf/          Instructions.                      Withholding        pub/irs-pdf/
                                                         f5884a.pdf.                                              Certificate        fw4ru.pdf.
                                                                                                                  (Russian
                                                                                                                  Version).
Instructions...  ..................  .................  https://www.irs.gov/  Form and        Form W-4 (VIE)...  Employee's         https://www.irs.gov/
                                                         pub/irs-pdf/          Instructions.                      Withholding        pub/irs-pdf/
                                                         i5884a.pdf.                                              Certificate        fw4vie.pdf.
                                                                                                                  (Vietnamese
                                                                                                                  Version).
Form...........  Form 6198.........  At-Risk            https://www.irs.gov/  Form and        Form W-4 (ZH-S)..  Employee's         https://www.irs.gov/
                                      Limitations.       pub/irs-pdf/          Instructions.                      Withholding        pub/irs-pdf/
                                                         f6198.pdf.                                               Certificate        fw4zhs.pdf.
                                                                                                                  (Chinese-Simple
                                                                                                                  Version).
Instructions...  ..................  .................  https://www.irs.gov/  Form and        Form W-4 (ZH-T)..  Employee's         https://www.irs.gov/
                                                         pub/irs-pdf/          Instructions.                      Withholding        pub/irs-pdf/
                                                         i6198.pdf.                                               Certificate        fw4zht.pdf.
                                                                                                                  (Chinese-
                                                                                                                  Traditional
                                                                                                                  Version).
Form...........  Form 6251.........  Alternative        https://www.irs.gov/  Form and        Form W-4 P.......  Withholding        https://www.irs.gov/
                                      Minimum Tax-       pub/irs-dft/f6251_   Instructions.                      Certificate for    pub/irs-dft/fw4p_
                                      Individuals.       dft.pdf.                                                 Pension or         dft.pdf.
                                                                                                                  Annuity Payments.
Instructions...  ..................  .................  https://www.irs.gov/  Form and        Form W-4 S.......  Request for        https://www.irs.gov/
                                                         pub/irs-pdf/          Instructions.                      Federal Income     pub/irs-dft/fw4s_
                                                         i6251.pdf.                                               Tax Withholding    dft.pdf.
                                                                                                                  from Sick Pay.
Form and.......  Form 6252.........  Installment Sale   https://www.irs.gov/  Form and        Form W-4 V.......  Voluntary          https://www.irs.gov/
Instructions...                       Income.            pub/irs-pdf/          Instructions.                      Withholding        pub/irs-pdf/
                                                         f6252.pdf.                                               Request.           fw4v.pdf.
Form...........  Form 6478.........  Biofuel Producer   https://www.irs.gov/  Form and        Form W-4 R.......  Withholding        https://www.irs.gov/
                                      Credit.            pub/irs-pdf/          Instructions.                      Certificate for    pub/irs-dft/fw4r_
                                                         f6478.pdf.                                               Retirement         dft.pdf.
                                                                                                                  Payments Other
                                                                                                                  Than Pensions or
                                                                                                                  Annuities.
Instructions...  ..................  .................  https://www.irs.gov/  Form and        Form W-7.........  Application for    https://www.irs.gov/
                                                         pub/irs-dft/i6478_   Instructions.                      IRS Individual     pub/irs-pdf/
                                                         dft.pdf.                                                 Taxpayer           fw7.pdf.
                                                                                                                  Identification
                                                                                                                  Number.
Form...........  Form 6765.........  Credit for         https://www.irs.gov/  Instructions..  .................  .................  https://www.irs.gov/
                                      Increasing         pub/irs-dft/f6765_                                                         pub/irs-pdf/
                                      Research           dft.pdf.                                                                    iw7.pdf.
                                      Activities.

[[Page 66148]]

 
Instructions...  ..................  .................  https://www.irs.gov/  Form..........  Form W-7 A.......  Application for    https://www.irs.gov/
                                                         pub/irs-dft/i6765_                                      Taxpayer           pub/irs-pdf/
                                                         dft.pdf.                                                 Identification     fw7a.pdf.
                                                                                                                  Number for
                                                                                                                  Pending U.S.
                                                                                                                  Adoptions.
Form and.......  Form 6781.........  Gains and Losses   https://www.irs.gov/  Instructions..  .................  .................  https://www.irs.gov/
Instructions...                       from Section       pub/irs-dft/f6781_                                                         pub/irs-pdf/
                                      1256 Contracts     dft.pdf.                                                                    iw7a.pdf.
                                      and Straddles.
Form...........  Form 7203.........  S Corporation      https://www.irs.gov/  Form and        Form W-7 (SP)....  Application for    https://www.irs.gov/
                                      Shareholder        pub/irs-pdf/          Instructions.                      IRS Individual     pub/irs-pdf/
                                      Stock and Debt     f7203.pdf.                                               Taxpayer           fw7sp.pdf.
                                      Basis                                                                       Identification
                                      Limitations.                                                                Number (Spanish
                                                                                                                  Version).
Instructions...  ..................  .................  https://www.irs.gov/  Instructions..  .................  .................  https://www.irs.gov/
                                                         pub/irs-pdf/                                                                pub/irs-pdf/
                                                         i7203.pdf.                                                                  iw7sp.pdf.
Form...........  Form 7204.........  Consent to Extend  https://www.irs.gov/  Form..........  Form W-7 (COA)...  Certificate of     https://www.irs.gov/
                                      the Time to        pub/irs-dft/f7204_                                      Accuracy for IRS   pub/irs-pdf/
                                      Assess Tax         dft.pdf.                                                 Individual         fw7coa.pdf.
                                      Related to                                                                  Taxpayer
                                      Contested                                                                   Identification
                                      Foreign Income                                                              Number.
                                      Taxes-
                                      Provisional
                                      Foreign Tax
                                      Credit Agreement.
Form...........  Form 7205.........  Energy Efficient   https://www.irs.gov/  Other: Notice   .................  .................  https://www.irs.gov/
                                      Commercial         pub/irs-dft/f7205_   2006-52.                                              pub/irs-irbs/irb06-
                                      Buildings          dft.pdf.                                                                    26.pdf.
                                      Deduction.
Instructions...  ..................  .................  https://www.irs.gov/  Other: Notice   .................  .................  https://www.irs.gov/
                                                         pub/irs-dft/i7205_   2008-40.                                              pub/irs-irbs/irb08-
                                                         dft.pdf.                                                                    14.pdf.
Form...........  Form 7206.........  Self-Employed      Still under           Other:          .................  .................  https://www.irs.gov/
                                      Health Insurance   development at the    Publication                                           pub/irs-pdf/
                                      Deduction.         time of release of    972 Tables.                                           p972.pdf.
                                                         this notice..
Instructions...  ..................  .................  Still under           Other: TD 9408  .................  .................  https://www.irs.gov/
                                                         development at the                                                          pub/irs-irbs/irb08-
                                                         time of release of                                                          33.pdf.
                                                         this notice..
Form...........  Form 7207.........  Advanced           https://www.irs.gov/  Other: Rev.     .................  .................  https://www.irs.gov/
                                      Manufacturing      pub/irs-dft/f7207_   Proc. 2004-12.                                        pub/irs-irbs/irb04-
                                      Production         dft.pdf.                                                                    09.pdf.
                                      Credit.
Instructions...  ..................  .................  https://www.irs.gov/  Other: TD 9902  .................  .................  https://
                                                         pub/irs-dft/i7204--                                                         www.govinfo.gov/
                                                         dft.pdf.                                                                    content/pkg/FR-2020-
                                                                                                                                     07-23/pdf/2020-
                                                                                                                                     15351.pdf?utm_mediu
                                                                                                                                     m=email&utm_campaig
                                                                                                                                     n=subscription+mail
                                                                                                                                     ing+list&A1utm_sour
                                                                                                                                     ce=federalregister.
                                                                                                                                     gov.
Form...........  Form 8082.........  Notice of          https://www.irs.gov/  Other: TD 9920  .................  .................  https://
                                      Inconsistent       pub/irs-dft/f8082--                                                         www.govinfo.gov/
                                      Treatment or       dft.pdf.                                                                    content/pkg/FR-2020-
                                      Administrative                                                                                 10-01/pdf/2020-
                                      Adjustment                                                                                     21777.pdf.
                                      Request (AAR).
Instructions...  ..................  .................  https://www.irs.gov/  Other: TD 9924  .................  .................  https://
                                                         pub/irs-pdf/                                                                www.govinfo.gov/
                                                         i8082.pdf.                                                                  content/pkg/FR-2020-
                                                                                                                                     10-06/pdf/2020-
                                                                                                                                     22071.pdf.
Form...........  Form 8275.........  Disclosure         https://www.irs.gov/  Other: TD 9959  .................  .................  https://
                                      Statement.         pub/irs-pdf/                                                                www.govinfo.gov/
                                                         f8275.pdf.                                                                  content/pkg/FR-2022-
                                                                                                                                     01-04/pdf/2021-
                                                                                                                                     27887.pdf.
Instructions...  ..................  .................  https://www.irs.gov/pub/irs-pdf/i8275.pdf.
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[FR Doc. 2023-20891 Filed 9-25-23; 8:45 am]
BILLING CODE 4830-01-P


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