Proposed Collection; Requesting Comments on Tax-Exempt Organization Forms, 66131-66136 [2023-20897]
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Federal Register / Vol. 88, No. 185 / Tuesday, September 26, 2023 / Notices
66131
OMB No.
Title
1545–2133 ...........................
Rev. Proc. 2009–16, Section 168(k)(4) Election Procedures and Rev. Proc. 2009–33, Section 168(k)(4) Extension
Property Elections.
Notice 2009–41—Credit for Residential Energy Efficient Property.
Notice 2009–52, Election of Investment Tax Credit in Lieu of Production Tax Credit; Coordination with Department of Treasury Grants for Specified Energy Property in Lieu of Tax Credits.
Internal Revenue Code Section 108(i) Election.
Treatment of Services Under Section 482; Allocation of Income and Deductions From Intangibles; Stewardship
Expense (TD 9456).
Notice 2009–58, Manufacturers’ Certification of Specified Plug-in Electric Vehicles.
Qualifying Advanced Energy Project Credit—Notice 2013–12.
Notice 2009–83—Credit for Carbon Dioxide Sequestration Under Section 45Q.
TD 9469 (REG–102822–08) Section 108 Reduction of Tax Attributes for S Corporations.
Revenue Procedure 2010–13, Disclosure of Activities Grouped under Section 469.
Notice 2010–54: Production Tax Credit for Refined Coal.
TD 9490—Extended Carryback of Losses to or from a Consolidated Group.
Transfers by Domestic Corporations That Are Subject to Section 367(a)(5); Distributions by Domestic Corporations That Are Subject to Section 1248(f). (TD 9614 & 9615).
TD 9504, Basis Reporting by Securities Brokers and Basis Determination for Stock; TD 9616, TD9713, and TD
9750.
Rules for Certain Rental Real Estate Activities.
REG–112805–10—Branded Prescription Drugs.
REG–135491–10—Updating of Employer Identification Numbers.
REG–160873–04—American Jobs Creation Act Modifications to Section 6708, Failure to Maintain List of
Advisees With Respect to Reportable Transactions.
TD 9633—Limitations on Duplication of Net Built-in Losses.
Performance & Quality for Small Wind Energy Property.
Safe Harbor for Inadvertent Normalization Violations.
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1545–2147 ...........................
1545–2149 ...........................
1545–2150
1545–2151
1545–2153
1545–2155
1545–2156
1545–2158
1545–2171
1545–2183
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1545–2194
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1545–2247 ...........................
1545–2259 ...........................
1545–2276 ...........................
* Discontinued in FY22.
Include OMB Control No. 1545–0047 in
the subject line of the message.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the form and instructions
should be directed to Jon Callahan,
(737) 800–7639, at Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224, or
through the internet at jon.r.callahan@
irs.gov.
[FR Doc. 2023–20890 Filed 9–25–23; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Requesting
Comments on Tax-Exempt
Organization Forms
Internal Revenue Service (IRS),
Treasury.
AGENCY:
Notice and request for
comments.
ACTION:
The Internal Revenue Service,
as part of its continuing effort to reduce
paperwork and respondent burden,
invites the general public and other
federal agencies to take this opportunity
to comment on proposed and/or
continuing information collections, as
required by the Paperwork Reduction
Act of 1995. The IRS is soliciting
comments concerning forms used by
tax-exempt organizations. See Appendix
A for a list of forms, schedules, and
related attachments.
SUMMARY:
Written comments should be
received on or before November 27,
2023 to be assured of consideration.
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DATES:
Direct all written comments
to Andres Garcia, Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224, or
by email to pra.comments@irs.gov.
ADDRESSES:
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These are
forms used by tax-exempt organizations.
These include Forms 990, 990–EZ, 990–
N, 990–PF, 990–T, and related forms
and schedules tax-exempt organizations
attach to their returns (see Appendix-A
to this notice). In addition, there are
numerous Treasury Decisions and
guidance documents that are covered by
the burden estimate provided in this
notice. See Appendix B for a list.
SUPPLEMENTARY INFORMATION:
Taxpayer Compliance Burden
Tax compliance burden is defined as
the time and money taxpayers spend to
comply with their tax filing
responsibilities. Time-related activities
include recordkeeping, tax planning,
gathering tax materials, learning about
the law and what you need to do, and
completing and submitting the return.
Out-of-pocket costs include expenses
such as purchasing tax software, paying
a third-party preparer, and printing and
postage. Tax compliance burden does
not include a taxpayer’s tax liability,
economic inefficiencies caused by sub-
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optimal choices related to tax
deductions or credits, or psychological
costs.
Proposed PRA Submission to OMB
Title: U.S. Tax-Exempt Organization
Return.
OMB Number: 1545–0047.
Form Numbers: Forms 990, 990–EZ,
990–N, 990–PF, 990–T, 1023, 1023–EZ,
1024, 1024–A, 1028, 1120–POL, 4720,
5578, 5884–C, 5884–D, 6069, 6497,
7203, 8038, 8038–B, 8038–CP, 8038–G,
8038–GC, 8038–R, 8038–T, 8038–TC,
8282, 8328, 8330, 8453–TE., 8453–X,
8718, 8868, 8870, 8871, 8872, 8879–TE,
8886–T, 8899 and all other related
forms, schedules, and attachments. (see
Appendix-A to this notice).
Abstract: These forms and schedules
are used to determine that tax-exempt
organizations fulfill the operating
conditions within the limitations of
their tax exemption. The data is also
used for general statistical purposes.
Current Actions: There have been
changes in IRS guidance documents and
regulations related to various forms
approved under this approval package
during the past year. There have been
additions of forms included in this
approval package. It is anticipated that
these changes will have an impact on
the overall burden and cost estimates
requested for this approval package,
however these estimates were not
finalized at the time of release of this
notice. These estimated figures are
expected to be available by the release
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66132
Federal Register / Vol. 88, No. 185 / Tuesday, September 26, 2023 / Notices
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of the 30-day comment notice from
OMB. This approval package is being
submitted for renewal purposes.
Type of Review: Revision of a
currently approved collection.
Affected Public: Tax-Exempt
Organizations.
Preliminary Estimated Number of
Responses: 1,775,500.
Preliminary Estimated Time Per
Respondent (Hours): 43.37
Preliminary Estimated Total Time
(Hours): 77,000,000.
Preliminary Estimated Total
Monetized Time ($): $3,598,000,000.
Preliminary Estimated Total Out-ofPocket Costs ($): $1,844,000,000.
Preliminary Estimated Total
Monetized Burden ($): $5,442,000,000.
Note: Total Monetized Burden = Total
Out-of-Pocket Costs + Total Monetized
Time.
The following paragraph applies to all
of the collections of information covered
by this notice:
An agency may not conduct or
sponsor, and a person is not required to
respond to, a collection of information
unless the collection of information
displays a valid OMB control number.
Books or records relating to a collection
of information must be retained as long
as their contents may become material
in the administration of any internal
revenue law. Generally, tax returns and
tax return information are confidential,
as required by 26 U.S.C. 6103.
Request for Comments: Comments
submitted in response to this notice will
be summarized and/or included in the
request for OMB approval. All
comments will become a matter of
public record. Comments are invited on:
(a) Whether the collection of
information is necessary for the proper
performance of the functions of the
agency, including whether the
information shall have practical utility;
(b) the accuracy of the agency’s estimate
of the burden of the collection of
information; (c) ways to enhance the
quality, utility, and clarity of the
information to be collected; (d) ways to
minimize the burden of the collection of
information on respondents, including
through the use of automated collection
techniques or other forms of information
technology; and (e) estimates of capital
or start-up costs and costs of operation,
maintenance, and purchase of services
to provide information.
Approved: September 21, 2023.
Jon R. Callahan,
Senior Tax Analyst.
Appendix-A
Form number
Title
1023 .............................................
1023–EZ ......................................
1024 .............................................
1024–A ........................................
1028 .............................................
1116 Sch B ..................................
1116 Sch C .................................
1116 .............................................
1120–POL ...................................
1127 .............................................
1128 .............................................
2220 .............................................
2848 .............................................
3115 .............................................
3468 .............................................
3800 .............................................
4136 .............................................
4255 .............................................
4562 .............................................
461 ...............................................
4720 .............................................
4797 .............................................
5227 .............................................
5471 Sch E ..................................
5471 Sch G–1 .............................
5471 Sch H .................................
5471 Sch I–1 ...............................
5471 Sch J ..................................
5471 Sch M .................................
5471 Sch O. ................................
5471 Sch P ..................................
5471 Sch Q .................................
5471 Sch R .................................
5471 .............................................
5578 .............................................
5884–C ........................................
5884–D ........................................
6069 .............................................
Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code.
Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code.
Application for Recognition of Exemption Under Section 501(a).
Application for Recognition of Exemption Under Section 501(c)(4) of the Internal Revenue Code.
Application for Recognition of Exemption Under Section 521 of the Internal Revenue Code.
Foreign Tax Carryover Reconciliation Schedule.
Foreign Tax Redeterminations.
Foreign Tax Credit.
U.S. Income Tax Return for Certain Political Organizations.
Application for Extension of Time for Payment of Tax Due to Undue Hardship.
Application to Adopt, Change, or Retain a Tax Year.
Underpayment of Estimated Tax by Corporations.
Power of Attorney and Declaration of Representative.
Application for Change in Accounting Method.
Investment Credit.
General Business Credit.
Credit for Federal Tax Paid on Fuels.
Recapture of Investment Credit.
Depreciation and Amortization.
Limitation on Business Loss.
Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code.
Sale of Business Property.
Split Interest Trust Information Return.
Income, War Profits, and Excess Profits Taxes Paid or Accrued.
Cost Sharing Arrangement.
Current Earnings and Profits.
Information for Global Intangible Low-Taxed Income.
Accumulated Earnings & Profits (E&P) of Controlled Foreign Corporation.
Transactions Between Controlled Foreign Corporation and Shareholders or Other Related Persons.
Organization or Reorganization of Foreign Corporation, and Acquisitions and Dispositions of its Stock.
Previously Taxed Earnings and Profits of U.S. Shareholder of Certain Foreign Corporations.
CFC Income by CFC Income Groups.
Distributions From a Foreign Corporation.
Information Return of U.S. Persons With Respect to Certain Foreign Corporations.
Annual Certification of Racial Nondiscrimination for a Private School Exempt From Federal Income Tax.
Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans.
Employee Retention Credit for Certain Tax-Exempt Organizations Affected by Qualified Disasters.
Return of Certain Excise Taxes on Mine Operators, Black Lung Trusts, and Other Persons Under Sections
4951, 4952, and 4953.
At-Risk Limitations.
Information Return of Nontaxable Energy Grants or Subsidized Energy Financing.
Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other
Returns.
S Corporation Shareholder Stock and Debt Basis Limitations.
Consent to Extend the Time to Assess Tax Related to Contested Foreign Income Taxes—Provisional Foreign Tax Credit Agreement.
Energy Efficient Commercial Buildings Deduction.
Advanced Manufacturing Production Credit.
Information Return for Tax-Exempt Private Activity Bond Issues.
6198 .............................................
6497 .............................................
7004 .............................................
7203 .............................................
7204 .............................................
7205 .............................................
7207 .............................................
8038 .............................................
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66133
Form number
Title
8038–B ........................................
8038–CP ......................................
8038–CP Schedule A ..................
8038–G ........................................
8038–GC .....................................
8038–R ........................................
8038–T ........................................
8038–TC ......................................
8282 .............................................
8283 .............................................
8283–V ........................................
8328 .............................................
8330 .............................................
8453–TE ......................................
8453–X ........................................
8621 .............................................
8718 .............................................
8838 .............................................
8865 Sch G .................................
8865 Sch H .................................
8865 Sch O .................................
8865 Sch P ..................................
8865 .............................................
8868 .............................................
8870 .............................................
8871 .............................................
8872 .............................................
8879–TE ......................................
8886 .............................................
8886–T ........................................
8899 .............................................
8940 .............................................
8941 .............................................
8949 .............................................
8976 .............................................
8995 .............................................
8995–A ........................................
8995–A Schedule A ....................
8995–A Schedule B ....................
8995–A Schedule C ....................
8995–A Schedule D ....................
926 ...............................................
970 ...............................................
990 ...............................................
Information Return for Build America Bonds and Recovery Zone.
Return for Credit Payments to Issuers of Qualified Bonds.
Specified Tax Credit Bonds Interest Limit Computation.
Information Return for Tax-Exempt Governmental Bonds.
Information Return for Small Tax-Exempt Governmental Bond Issues, Leases, and Installment Sales.
Request for Recovery of Overpayments Under Arbitrage Rebate Provisions.
Arbitrage Rebate, Yield Reduction and Penalty in Lieu of Arbitrage Rebate.
Information Return for Tax Credit Bonds and Specified Tax Credit Bonds.
Donee Information Return.
Noncash Charitable Contributions.
Payment Voucher for Filing Fee Under Section 170(f)(13).
Carryforward Election of Unused Private Activity Bond Volume Cap.
Issuer’s Quarterly Information Return for Mortgage Credit Certificates (MCCs).
Tax Exempt Entity Declaration and Signature for Electronic Filing.
Political Organization Declaration for Electronic Filing of Notice of Section 527 Status.
Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund.
User Fee for Exempt Organization Determination Letter Request.
Consent to Extend the Time to Assess Tax Under Section 367—Gain Recognition Agreement.
Statement of Application of the Gain Deferral Method under Section 721(c).
Acceleration Events and Exceptions Reporting Relating to Gain Deferral Method Under Section 721(c).
Transfer of Property to a Foreign Partnership.
Acquisitions, Dispositions, and Changes of Interest in a Foreign Partnership.
Return of U.S. Persons with Respect to Certain Foreign Partnerships.
Application for Automatic Extension of Time To File an Exempt Organization Return.
Information Return for Transfers Associated With Certain Personal Benefit Contracts.
Political Organization Notice of Section 527 Status.
Political Organization Report of Contributions and Expenditures.
IRS e-file Signature Authorization for a Tax Exempt Entity.
Reportable Transaction Disclosure Statement.
Disclosure by Tax-Exempt Entity Regarding Prohibited Tax Shelter Transaction.
Notice of Income From Donated Intellectual Property.
Request for Miscellaneous Determination.
Credit for Small Employer Health Insurance Premiums.
Sales and Other Dispositions of Capital Assets.
Notice of Intent to Operate Under Section 501(c)(4).
Qualified Business Income Deduction Simplified Calculation.
Qualified Business Income Deduction.
Specified Service Trades or Businesses.
Aggregation of Business Operations.
Loss Netting and Carryforward.
Special Rules for Patrons of Agricultural or Horticultural Cooperatives.
Return by a U.S. Transferor of Property to a Foreign Corporation.
Application to Use LIFO Inventory Method.
Return of Organization Exempt From Income Tax Under Section 501(c), 527, or 4947(a)(1) of the Internal
Revenue Code (except private foundations).
Public Charity Status and Public Support.
Schedule of Contributors.
Political Campaign and Lobbying Activities.
Supplemental Financial Statements.
Schools.
Statement of Activities Outside the United States.
Supplemental Information Regarding Fundraising or Gaming Activities.
Hospitals.
Grants and Other Assistance to Organizations, Governments, and Individuals in the United States.
Compensation Information.
Supplemental Information on Tax-Exempt Bonds.
Transactions With Interested Persons.
Noncash Contributions.
Liquidation, Termination, Dissolution, or Significant Disposition of Assets.
Supplemental Information to Form 990 or 990–EZ.
Related Organizations and Unrelated Partnerships.
Short Form Return of Organization Exempt From Income Tax Under section 501(c), 527, or 4947(a)(1) of the
Internal Revenue Code (except private foundations).
Form 990–N Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not Required to File Form 990 or
Form 990–EZ.
Return of Private Foundation or Section 4947(a)(1) Trust Treated as Private Foundation.
Exempt Organization Business Income Tax Return (and proxy tax under section 6033(e)).
Unrelated Business Taxable Income From an Unrelated Trade or Business.
990 Schedule A ...........................
990 Schedule B ...........................
990 Schedule C ...........................
990 Schedule D ...........................
990 Schedule E ...........................
990 Schedule F ...........................
990 Schedule G ..........................
990 Schedule H ...........................
990 Schedule I ............................
990 Schedule J ...........................
990 Schedule K ...........................
990 Schedule L ...........................
990 Schedule M ..........................
990 Schedule N ...........................
990 Schedule O ..........................
990 Schedule R ...........................
990–EZ ........................................
990–N ..........................................
990–PF ........................................
990–T ..........................................
990–T Schedule A .......................
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Appendix-B
Title/document
Description
Announcement 2004–38 ..............................................
Announcement 2004–43 ..............................................
Notice 2002–27 ............................................................
Notice 2004–59 ............................................................
Notice 2005–41 ............................................................
Notice 2006–105 ..........................................................
Notice 2006–107 ..........................................................
Election of Alternative Deficit Reduction Contribution.
Election of Alternative Deficit Reduction Contribution.
IRA Required Minimum Distribution Reporting.
Plan Amendments Following Election of Alternative Deficit Reduction Contribution.
Guidance Regarding Qualified Intellectual Property Contributions.
Extension of Election of Alternative Deficit Reduction Contribution.
Diversification Requirements for Qualified Defined Contribution Plans Holding Publicly
Traded Employer Securities.
Interim Guidance Regarding Supporting Organizations and Donor Advised Funds.
Charitable Contributions of Certain Motor Vehicles, Boats, and Airplanes. Reporting requirements under Sec. 170(f)(12)(D).
Relief and Guidance on Corrections of Certain Failures of a Nonqualified Deferred Compensation Plan to Comply with § 409A(a) in Operation.
Build America Bonds and Direct Payment Subsidy Implementation.
Election and Notice Procedures for Multiemployer Plans under Sections 204 and 205 of
WRERA.
Relief and Guidance on Corrections of Certain Failures of a Nonqualified Deferred Compensation Plan to Comply with § 409A(a).
Modification to the Relief and Guidance on Corrections of Certain Failures of a Nonqualified Deferred Compensation Plan to Comply with § 409A(a).
Transitional Relief under Internal Revenue Code § 6033(j) for Small Organizations.
Tribal Economic Development Bonds.
Interim Guidance Regarding Supporting Organizations.
Tribal Economic Development Bonds: Use of Volume Cap for Draw-down Loans.
De Minimis Error Safe Harbor to the I.R.C. §§ 6721 and 6722 Penalties.
Standards that an LLC must Satisfy to be Exempt.
Highly Compensated Employee Definition.
Tax Information Security Guidelines for Federal, State and Local Agencies.
Annual Form 990 Filing Requirements for Tax-Exempt Organizations (Forms 990, 990–
EZ, 990–PF, 990–BL and 990–N (e-Postcard)).
Waivers of Minimum Funding Standards.
Substitute Mortality Tables for Single Employer Defined Benefit Plans.
Revocation of Elections by Multiemployer Defined Benefit Pension Plans to Freeze Funded Status under section 204 of WRERA.
Extension of the Amortization Period for Plan Sponsor of a Multiemployer Pension Plan.
Procedures for reinstating the tax-exempt status of organizations that have had their taxexempt status automatically revoked under section 6033(j)(1) of the Internal Revenue
Code (‘‘Code’’) for failure to file required Annual Returns or notices for three consecutive years.
Procedures for applying for and for issuing determination letters on the exempt status
under § 501(c)(3) of the Internal Revenue Code (Code) using Form 1023–EZ, Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal
Revenue Code.
Election Procedures and Information Reporting with Respect to Interests in Certain Canadian Retirement Plans.
Rulings and determination letters.
Application Procedures for Approval of Benefit Suspensions for Certain Multiemployer
Defined Benefit Pension Plans under § 432(e)(9).
Application Procedures for Approval of Benefit Suspensions for Certain Multiemployer
Defined Benefit Pension Plans under § 432(e)(9).
Procedures for Requesting Approval for a Change in Funding Method.
Returns by exempt organizations and returns by certain non-exempt organizations.
Updating Procedures for Guidance on Matters Under IRS TE/GE Division.
Pre-Approved Pension Plans.
Examination of returns and claims for refund, credit or abatement; determination of correct tax liability.
List of Automatic Changes.
Rulings and Determination Letters.
Changes in Accounting Periods and in Methods of Accounting.
Domestic Content Bonus Credit Guidance under Sections 45, 45Y, 48, and 48E.
Types of Advice Available to Taxpayers.
Procedures for Issuing Determination Letters.
Group exemption letters.
Exceptions to the notice and reporting requirements of section 6033(e)(1) and the tax imposed by section 6033(e)(2).
Automatic Enrollment in Section 403(b) Plans.
Inspection of Applications for Tax Exemption and Applications for Determination Letters
for Pension and Other Plans.
Registration Requirements with Respect to Debt Obligations.
Employers Qualified Educational Assistance Programs.
Indian Tribal Governments Treated As States For Certain Purposes.
Substantiation of Charitable Contributions.
Notice 2006–109 ..........................................................
Notice 2007–70 ............................................................
Notice 2008–113 ..........................................................
Notice 2009–26 ............................................................
Notice 2009–31 ............................................................
Notice 2010–6 ..............................................................
Notice 2010–80 ............................................................
Notice 2011–43 ............................................................
Notice 2012–48 ............................................................
Notice 2014–4 ..............................................................
Notice 2015–83 ............................................................
Notice 2017–9 ..............................................................
Notice 2021–56 ............................................................
Notice 97–45 ................................................................
Publication 1075 ..........................................................
Publication 4839 ..........................................................
Revenue Procedure 2004–15 ......................................
Revenue Procedure 2008–62 and 2017–55 ...............
Revenue Procedure 2009–43 ......................................
Revenue Procedure 2010–52 ......................................
Revenue Procedure 2014–11 ......................................
Revenue Procedure 2014–40 ......................................
Revenue Procedure 2014–55 ......................................
Revenue Procedure 2015–21 ......................................
Revenue Procedure 2016–27 ......................................
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Revenue Procedure 2017–43 ......................................
Revenue
Revenue
Revenue
Revenue
Revenue
Procedure
Procedure
Procedure
Procedure
Procedure
2017–57 ......................................
2018–38 ......................................
2018–4 ........................................
2021–37 ......................................
2021–48 ......................................
Revenue
Revenue
Revenue
Revenue
Revenue
Revenue
Revenue
Revenue
Procedure
Procedure
Procedure
Procedure
Procedure
Procedure
Procedure
Procedure
2022–14 ......................................
2023–1 ........................................
2023–24 ......................................
2023–38 ......................................
2023–4 ........................................
2023–5 ........................................
80–27 ..........................................
98–19 ..........................................
Revenue Ruling 2000–35 ............................................
TD 7845 .......................................................................
TD
TD
TD
TD
7852
7898
7952
8002
.......................................................................
.......................................................................
.......................................................................
.......................................................................
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Title/document
TD
TD
TD
TD
8019
8033
8069
8073
Description
.......................................................................
.......................................................................
.......................................................................
.......................................................................
TD 8086 .......................................................................
TD 8124 .......................................................................
TD 8357 .......................................................................
TD 8376 .......................................................................
TD 8396 .......................................................................
TD 8400 .......................................................................
TD 8476 .......................................................................
TD 8540 .......................................................................
TD 8619 .......................................................................
TD
TD
TD
TD
TD
TD
8635
8690
8712
8718
8769
8791
.......................................................................
.......................................................................
.......................................................................
.......................................................................
.......................................................................
.......................................................................
TD 8801 .......................................................................
TD 8802 .......................................................................
TD 8814 .......................................................................
TD
TD
TD
TD
TD
TD
TD
8816
8861
8933
8978
8987
9075
9076
.......................................................................
.......................................................................
.......................................................................
.......................................................................
.......................................................................
.......................................................................
.......................................................................
TD
TD
TD
TD
TD
9079
9083
9088
9092
9097
.......................................................................
.......................................................................
.......................................................................
.......................................................................
.......................................................................
TD 9099 .......................................................................
TD 9142 .......................................................................
TD 9169 .......................................................................
TD
TD
TD
TD
TD
TD
9237
9324
9334
9340
9447
9472
.......................................................................
.......................................................................
.......................................................................
.......................................................................
.......................................................................
.......................................................................
TD 9492 .......................................................................
TD 9495 .......................................................................
TD 9641 .......................................................................
TD 9708 .......................................................................
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TD 9724 .......................................................................
TD 9741 .......................................................................
TD
TD
TD
TD
TD
TD
9765
9777
9801
9845
9846
9855
.......................................................................
.......................................................................
.......................................................................
.......................................................................
.......................................................................
.......................................................................
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PO 00000
Public Inspection of Exempt Organization Return.
Tax Exempt Entity Leasing.
Qualified Conservation Contributions.
Effective Dates and Other Issues Arising Under the Employee Benefit Provisions of the
Tax Reform Act of 1984.
Election for $10 Million Limitation on Exempt Small Issues of Industrial Development
Bonds; Supplemental Capital Expenditure Statements (LR–185–84 Final).
Time and Manner of Making Certain Elections Under the Tax Reform Act of 1986.
Certain cash or deferred arrangements (CODAs) and employee and matching contributions under employee plans.
Qualified Separate Lines of Business.
Regulations relating to a bank’s determination of worthlessness of a debt.
Taxation of Gain or Loss from Certain Nonfunctional Currency Transactions (Section 988
Transactions).
Arbitrage Restrictions on Tax-Exempt Bonds.
Final regulations relating to the valuation of annuities, interests for life or terms of years,
and remainder or reversionary interests.
Final regulations relating to eligible rollover distributions from tax-qualified retirement
plans and section 403(b) annuities.
Nonbank Trustee Net Worth Requirements.
Deductibility, Substantiation, and Disclosure of Certain Charitable Contributions.
Definition of Private Activity Bonds.
Arbitrage Restrictions on Tax-Exempt Bonds.
Permitted Elimination of Pre-retirement Optional Forms of Benefit.
Guidance Regarding Charitable Remainder Trusts and Special Valuation Rules for
Transfers of Interests in Trusts.
Arbitrage Restrictions on Tax-Exempt Bonds.
Certain Asset Transfers to a Tax-Exempt Entity.
Federal Insurance Contributions Act (FICA) Taxation of Amounts Under Employee Benefit Plans.
Roth IRAs.
Private Foundation Disclosure Rules.
Qualified Transportation Fringe Benefits.
Excise Taxes on Excess Benefit Transactions (REG–246256–96).
Required Distributions from Retirement Plans.
Compensation Deferred Under Eligible Deferred Compensation Plans.
Special Rules Under Section 417(a)(7) for Written Explanations Provided by Qualified
Retirement Plans After Annuity Starting Dates.
Ten or More Employer Plan Compliance Information.
Golden Parachute Payments.
Compensatory Stock Options Under Section 482.
Split-Dollar Life Insurance Arrangements.
Arbitrage Restrictions Applicable to Tax-Exempt Bonds Issued by State and Local Governments.
Disclosure of Relative Values of Optional Forms of Benefit.
Deemed IRAs in Qualified Retirement Plans.
Retirement plans; Cash or deferred arrangements under section 401(k) and matching
contributions or employee contributions under section 401(m) Regulations.
Designated Roth Contributions to Cash or Deferred Arrangements Under Section 401(k).
Designated Roth Contributions Under Section 402A.
Requirement of Return and Time for Filing.
Revised Regulations Concerning Section 403(b) Tax-Sheltered Annuity Contracts.
Automatic Contribution Arrangements.
Notice Requirements for Certain Pension Plan Amendments Significantly Reducing the
Rate of Future Benefit Accrual.
Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements; Disclosure Requirements with Respect to Prohibited Tax Shelter Transactions;
Requirement of Return and Time for Filing.
Qualified Zone Academy Bonds: Obligations of States and Political Subdivisions.
Reduction or Suspension of Safe Harbor Contributions.
Additional Requirements for Charitable Hospitals; Community Health Needs Assessments for Charitable Hospitals; Requirement of a Section 4959 Excise Tax Return and
Time for Filing the Return.
Summary of Benefits and Coverage, Uniform Glossary for ACA Group Health Plans.
General Allocation and Accounting Regulations Under Section 141; Remedial Actions for
Tax-Exempt Bonds.
Suspension of Benefits under the Multiemployer Pension Reform Act of 2014.
Arbitrage Guidance for Tax-Exempt Bonds.
Issue Price Definition for Tax-Exempt Bonds.
Public Approval of Tax-Exempt Private Activity Bonds.
Regulations Regarding the Transition Tax Under Section 965 and Related Provisions.
Regulations To Prescribe Return and Time for Filing for Payment of Section 4960, 4966,
4967, and 4968 Taxes and To Update the Abatement Rules for Section 4966 and
4967 Taxes.
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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
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.......................................................................
.......................................................................
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[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
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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
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]]>Agencies
[Federal Register Volume 88, Number 185 (Tuesday, September 26, 2023)]
[Notices]
[Pages 66131-66136]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2023-20897]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Requesting Comments on Tax-Exempt
Organization Forms
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice and request for comments.
-----------------------------------------------------------------------
SUMMARY: The Internal Revenue Service, as part of its continuing effort
to reduce paperwork and respondent burden, invites the general public
and other federal agencies to take this opportunity to comment on
proposed and/or continuing information collections, as required by the
Paperwork Reduction Act of 1995. The IRS is soliciting comments
concerning forms used by tax-exempt organizations. See Appendix A for a
list of forms, schedules, and related attachments.
DATES: Written comments should be received on or before November 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.
1545-0047 in the subject line of the message.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the form and instructions should be directed to Jon Callahan,
(737) 800-7639, at Internal Revenue Service, Room 6526, 1111
Constitution Avenue NW, Washington, DC 20224, or through the internet
at [email protected].
SUPPLEMENTARY INFORMATION: These are forms used by tax-exempt
organizations. These include Forms 990, 990-EZ, 990-N, 990-PF, 990-T,
and related forms and schedules tax-exempt organizations attach to
their returns (see Appendix-A to this notice). In addition, there are
numerous Treasury Decisions and guidance documents that are covered by
the burden estimate provided in this notice. See Appendix B for a list.
Taxpayer Compliance Burden
Tax compliance burden is defined as the time and money taxpayers
spend to comply with their tax filing responsibilities. Time-related
activities include recordkeeping, tax planning, gathering tax
materials, learning about the law and what you need to do, and
completing and submitting the return. Out-of-pocket costs include
expenses such as purchasing tax software, paying a third-party
preparer, and printing and postage. Tax compliance burden does not
include a taxpayer's tax liability, economic inefficiencies caused by
sub-optimal choices related to tax deductions or credits, or
psychological costs.
Proposed PRA Submission to OMB
Title: U.S. Tax-Exempt Organization Return.
OMB Number: 1545-0047.
Form Numbers: Forms 990, 990-EZ, 990-N, 990-PF, 990-T, 1023, 1023-
EZ, 1024, 1024-A, 1028, 1120-POL, 4720, 5578, 5884-C, 5884-D, 6069,
6497, 7203, 8038, 8038-B, 8038-CP, 8038-G, 8038-GC, 8038-R, 8038-T,
8038-TC, 8282, 8328, 8330, 8453-TE., 8453-X, 8718, 8868, 8870, 8871,
8872, 8879-TE, 8886-T, 8899 and all other related forms, schedules, and
attachments. (see Appendix-A to this notice).
Abstract: These forms and schedules are used to determine that tax-
exempt organizations fulfill the operating conditions within the
limitations of their tax exemption. The data is also used for general
statistical purposes.
Current Actions: There have been changes in IRS guidance documents
and regulations related to various forms approved under this approval
package during the past year. There have been additions of forms
included in this approval package. It is anticipated that these changes
will have an impact on the overall burden and cost estimates requested
for this approval package, however these estimates were not finalized
at the time of release of this notice. These estimated figures are
expected to be available by the release
[[Page 66132]]
of the 30-day comment notice from OMB. This approval package is being
submitted for renewal purposes.
Type of Review: Revision of a currently approved collection.
Affected Public: Tax-Exempt Organizations.
Preliminary Estimated Number of Responses: 1,775,500.
Preliminary Estimated Time Per Respondent (Hours): 43.37
Preliminary Estimated Total Time (Hours): 77,000,000.
Preliminary Estimated Total Monetized Time ($): $3,598,000,000.
Preliminary Estimated Total Out-of-Pocket Costs ($):
$1,844,000,000.
Preliminary Estimated Total Monetized Burden ($): $5,442,000,000.
Note: Total Monetized Burden = Total Out-of-Pocket Costs + Total
Monetized Time.
The following paragraph applies to all of the collections of
information covered by this notice:
An agency may not conduct or sponsor, and a person is not required
to respond to, a collection of information unless the collection of
information displays a valid OMB control number. Books or records
relating to a collection of information must be retained as long as
their contents may become material in the administration of any
internal revenue law. Generally, tax returns and tax return information
are confidential, as required by 26 U.S.C. 6103.
Request for Comments: Comments submitted in response to this notice
will be summarized and/or included in the request for OMB approval. All
comments will become a matter of public record. Comments are invited
on: (a) Whether the collection of information is necessary for the
proper performance of the functions of the agency, including whether
the information shall have practical utility; (b) the accuracy of the
agency's estimate of the burden of the collection of information; (c)
ways to enhance the quality, utility, and clarity of the information to
be collected; (d) ways to minimize the burden of the collection of
information on respondents, including through the use of automated
collection techniques or other forms of information technology; and (e)
estimates of capital or start-up costs and costs of operation,
maintenance, and purchase of services to provide information.
Approved: September 21, 2023.
Jon R. Callahan,
Senior Tax Analyst.
Appendix-A
----------------------------------------------------------------------------------------------------------------
Form number Title
----------------------------------------------------------------------------------------------------------------
1023................................................... Application for Recognition of Exemption Under Section
501(c)(3) of the Internal Revenue Code.
1023-EZ................................................ Streamlined Application for Recognition of Exemption
Under Section 501(c)(3) of the Internal Revenue Code.
1024................................................... Application for Recognition of Exemption Under Section
501(a).
1024-A................................................. Application for Recognition of Exemption Under Section
501(c)(4) of the Internal Revenue Code.
1028................................................... Application for Recognition of Exemption Under Section
521 of the Internal Revenue Code.
1116 Sch B............................................. Foreign Tax Carryover Reconciliation Schedule.
1116 Sch C............................................. Foreign Tax Redeterminations.
1116................................................... Foreign Tax Credit.
1120-POL............................................... U.S. Income Tax Return for Certain Political
Organizations.
1127................................................... Application for Extension of Time for Payment of Tax
Due to Undue Hardship.
1128................................................... Application to Adopt, Change, or Retain a Tax Year.
2220................................................... Underpayment of Estimated Tax by Corporations.
2848................................................... Power of Attorney and Declaration of Representative.
3115................................................... Application for Change in Accounting Method.
3468................................................... Investment Credit.
3800................................................... General Business Credit.
4136................................................... Credit for Federal Tax Paid on Fuels.
4255................................................... Recapture of Investment Credit.
4562................................................... Depreciation and Amortization.
461.................................................... Limitation on Business Loss.
4720................................................... Return of Certain Excise Taxes Under Chapters 41 and 42
of the Internal Revenue Code.
4797................................................... Sale of Business Property.
5227................................................... Split Interest Trust Information Return.
5471 Sch E............................................. Income, War Profits, and Excess Profits Taxes Paid or
Accrued.
5471 Sch G-1........................................... Cost Sharing Arrangement.
5471 Sch H............................................. Current Earnings and Profits.
5471 Sch I-1........................................... Information for Global Intangible Low-Taxed Income.
5471 Sch J............................................. Accumulated Earnings & Profits (E&P) of Controlled
Foreign Corporation.
5471 Sch M............................................. Transactions Between Controlled Foreign Corporation and
Shareholders or Other Related Persons.
5471 Sch O............................................. Organization or Reorganization of Foreign Corporation,
and Acquisitions and Dispositions of its Stock.
5471 Sch P............................................. Previously Taxed Earnings and Profits of U.S.
Shareholder of Certain Foreign Corporations.
5471 Sch Q............................................. CFC Income by CFC Income Groups.
5471 Sch R............................................. Distributions From a Foreign Corporation.
5471................................................... Information Return of U.S. Persons With Respect to
Certain Foreign Corporations.
5578................................................... Annual Certification of Racial Nondiscrimination for a
Private School Exempt From Federal Income Tax.
5884-C................................................. Work Opportunity Credit for Qualified Tax-Exempt
Organizations Hiring Qualified Veterans.
5884-D................................................. Employee Retention Credit for Certain Tax-Exempt
Organizations Affected by Qualified Disasters.
6069................................................... Return of Certain Excise Taxes on Mine Operators, Black
Lung Trusts, and Other Persons Under Sections 4951,
4952, and 4953.
6198................................................... At-Risk Limitations.
6497................................................... Information Return of Nontaxable Energy Grants or
Subsidized Energy Financing.
7004................................................... Application for Automatic Extension of Time To File
Certain Business Income Tax, Information, and Other
Returns.
7203................................................... S Corporation Shareholder Stock and Debt Basis
Limitations.
7204................................................... Consent to Extend the Time to Assess Tax Related to
Contested Foreign Income Taxes--Provisional Foreign
Tax Credit Agreement.
7205................................................... Energy Efficient Commercial Buildings Deduction.
7207................................................... Advanced Manufacturing Production Credit.
8038................................................... Information Return for Tax-Exempt Private Activity Bond
Issues.
[[Page 66133]]
8038-B................................................. Information Return for Build America Bonds and Recovery
Zone.
8038-CP................................................ Return for Credit Payments to Issuers of Qualified
Bonds.
8038-CP Schedule A..................................... Specified Tax Credit Bonds Interest Limit Computation.
8038-G................................................. Information Return for Tax-Exempt Governmental Bonds.
8038-GC................................................ Information Return for Small Tax-Exempt Governmental
Bond Issues, Leases, and Installment Sales.
8038-R................................................. Request for Recovery of Overpayments Under Arbitrage
Rebate Provisions.
8038-T................................................. Arbitrage Rebate, Yield Reduction and Penalty in Lieu
of Arbitrage Rebate.
8038-TC................................................ Information Return for Tax Credit Bonds and Specified
Tax Credit Bonds.
8282................................................... Donee Information Return.
8283................................................... Noncash Charitable Contributions.
8283-V................................................. Payment Voucher for Filing Fee Under Section
170(f)(13).
8328................................................... Carryforward Election of Unused Private Activity Bond
Volume Cap.
8330................................................... Issuer's Quarterly Information Return for Mortgage
Credit Certificates (MCCs).
8453-TE................................................ Tax Exempt Entity Declaration and Signature for
Electronic Filing.
8453-X................................................. Political Organization Declaration for Electronic
Filing of Notice of Section 527 Status.
8621................................................... Information Return by a Shareholder of a Passive
Foreign Investment Company or Qualified Electing Fund.
8718................................................... User Fee for Exempt Organization Determination Letter
Request.
8838................................................... Consent to Extend the Time to Assess Tax Under Section
367--Gain Recognition Agreement.
8865 Sch G............................................. Statement of Application of the Gain Deferral Method
under Section 721(c).
8865 Sch H............................................. Acceleration Events and Exceptions Reporting Relating
to Gain Deferral Method Under Section 721(c).
8865 Sch O............................................. Transfer of Property to a Foreign Partnership.
8865 Sch P............................................. Acquisitions, Dispositions, and Changes of Interest in
a Foreign Partnership.
8865................................................... Return of U.S. Persons with Respect to Certain Foreign
Partnerships.
8868................................................... Application for Automatic Extension of Time To File an
Exempt Organization Return.
8870................................................... Information Return for Transfers Associated With
Certain Personal Benefit Contracts.
8871................................................... Political Organization Notice of Section 527 Status.
8872................................................... Political Organization Report of Contributions and
Expenditures.
8879-TE................................................ IRS e-file Signature Authorization for a Tax Exempt
Entity.
8886................................................... Reportable Transaction Disclosure Statement.
8886-T................................................. Disclosure by Tax-Exempt Entity Regarding Prohibited
Tax Shelter Transaction.
8899................................................... Notice of Income From Donated Intellectual Property.
8940................................................... Request for Miscellaneous Determination.
8941................................................... Credit for Small Employer Health Insurance Premiums.
8949................................................... Sales and Other Dispositions of Capital Assets.
8976................................................... Notice of Intent to Operate Under Section 501(c)(4).
8995................................................... Qualified Business Income Deduction Simplified
Calculation.
8995-A................................................. Qualified Business Income Deduction.
8995-A Schedule A...................................... Specified Service Trades or Businesses.
8995-A Schedule B...................................... Aggregation of Business Operations.
8995-A Schedule C...................................... Loss Netting and Carryforward.
8995-A Schedule D...................................... Special Rules for Patrons of Agricultural or
Horticultural Cooperatives.
926.................................................... Return by a U.S. Transferor of Property to a Foreign
Corporation.
970.................................................... Application to Use LIFO Inventory Method.
990.................................................... Return of Organization Exempt From Income Tax Under
Section 501(c), 527, or 4947(a)(1) of the Internal
Revenue Code (except private foundations).
990 Schedule A......................................... Public Charity Status and Public Support.
990 Schedule B......................................... Schedule of Contributors.
990 Schedule C......................................... Political Campaign and Lobbying Activities.
990 Schedule D......................................... Supplemental Financial Statements.
990 Schedule E......................................... Schools.
990 Schedule F......................................... Statement of Activities Outside the United States.
990 Schedule G......................................... Supplemental Information Regarding Fundraising or
Gaming Activities.
990 Schedule H......................................... Hospitals.
990 Schedule I......................................... Grants and Other Assistance to Organizations,
Governments, and Individuals in the United States.
990 Schedule J......................................... Compensation Information.
990 Schedule K......................................... Supplemental Information on Tax-Exempt Bonds.
990 Schedule L......................................... Transactions With Interested Persons.
990 Schedule M......................................... Noncash Contributions.
990 Schedule N......................................... Liquidation, Termination, Dissolution, or Significant
Disposition of Assets.
990 Schedule O......................................... Supplemental Information to Form 990 or 990-EZ.
990 Schedule R......................................... Related Organizations and Unrelated Partnerships.
990-EZ................................................. Short Form Return of Organization Exempt From Income
Tax Under section 501(c), 527, or 4947(a)(1) of the
Internal Revenue Code (except private foundations).
990-N.................................................. Form 990-N Electronic Notice (e-Postcard) for Tax-
Exempt Organizations Not Required to File Form 990 or
Form 990-EZ.
990-PF................................................. Return of Private Foundation or Section 4947(a)(1)
Trust Treated as Private Foundation.
990-T.................................................. Exempt Organization Business Income Tax Return (and
proxy tax under section 6033(e)).
990-T Schedule A....................................... Unrelated Business Taxable Income From an Unrelated
Trade or Business.
----------------------------------------------------------------------------------------------------------------
[[Page 66134]]
Appendix-B
------------------------------------------------------------------------
Title/document Description
------------------------------------------------------------------------
Announcement 2004-38......... Election of Alternative Deficit Reduction
Contribution.
Announcement 2004-43......... Election of Alternative Deficit Reduction
Contribution.
Notice 2002-27............... IRA Required Minimum Distribution
Reporting.
Notice 2004-59............... Plan Amendments Following Election of
Alternative Deficit Reduction
Contribution.
Notice 2005-41............... Guidance Regarding Qualified Intellectual
Property Contributions.
Notice 2006-105.............. Extension of Election of Alternative
Deficit Reduction Contribution.
Notice 2006-107.............. Diversification Requirements for
Qualified Defined Contribution Plans
Holding Publicly Traded Employer
Securities.
Notice 2006-109.............. Interim Guidance Regarding Supporting
Organizations and Donor Advised Funds.
Notice 2007-70............... Charitable Contributions of Certain Motor
Vehicles, Boats, and Airplanes.
Reporting requirements under Sec.
170(f)(12)(D).
Notice 2008-113.............. Relief and Guidance on Corrections of
Certain Failures of a Nonqualified
Deferred Compensation Plan to Comply
with Sec. 409A(a) in Operation.
Notice 2009-26............... Build America Bonds and Direct Payment
Subsidy Implementation.
Notice 2009-31............... Election and Notice Procedures for
Multiemployer Plans under Sections 204
and 205 of WRERA.
Notice 2010-6................ Relief and Guidance on Corrections of
Certain Failures of a Nonqualified
Deferred Compensation Plan to Comply
with Sec. 409A(a).
Notice 2010-80............... Modification to the Relief and Guidance
on Corrections of Certain Failures of a
Nonqualified Deferred Compensation Plan
to Comply with Sec. 409A(a).
Notice 2011-43............... Transitional Relief under Internal
Revenue Code Sec. 6033(j) for Small
Organizations.
Notice 2012-48............... Tribal Economic Development Bonds.
Notice 2014-4................ Interim Guidance Regarding Supporting
Organizations.
Notice 2015-83............... Tribal Economic Development Bonds: Use of
Volume Cap for Draw-down Loans.
Notice 2017-9................ De Minimis Error Safe Harbor to the
I.R.C. Sec. Sec. 6721 and 6722
Penalties.
Notice 2021-56............... Standards that an LLC must Satisfy to be
Exempt.
Notice 97-45................. Highly Compensated Employee Definition.
Publication 1075............. Tax Information Security Guidelines for
Federal, State and Local Agencies.
Publication 4839............. Annual Form 990 Filing Requirements for
Tax-Exempt Organizations (Forms 990, 990-
EZ, 990-PF, 990-BL and 990-N (e-
Postcard)).
Revenue Procedure 2004-15.... Waivers of Minimum Funding Standards.
Revenue Procedure 2008-62 and Substitute Mortality Tables for Single
2017-55. Employer Defined Benefit Plans.
Revenue Procedure 2009-43.... Revocation of Elections by Multiemployer
Defined Benefit Pension Plans to Freeze
Funded Status under section 204 of
WRERA.
Revenue Procedure 2010-52.... Extension of the Amortization Period for
Plan Sponsor of a Multiemployer Pension
Plan.
Revenue Procedure 2014-11.... Procedures for reinstating the tax-exempt
status of organizations that have had
their tax-exempt status automatically
revoked under section 6033(j)(1) of the
Internal Revenue Code (``Code'') for
failure to file required Annual Returns
or notices for three consecutive years.
Revenue Procedure 2014-40.... Procedures for applying for and for
issuing determination letters on the
exempt status under Sec. 501(c)(3) of
the Internal Revenue Code (Code) using
Form 1023-EZ, Streamlined Application
for Recognition of Exemption Under
Section 501(c)(3) of the Internal
Revenue Code.
Revenue Procedure 2014-55.... Election Procedures and Information
Reporting with Respect to Interests in
Certain Canadian Retirement Plans.
Revenue Procedure 2015-21.... Rulings and determination letters.
Revenue Procedure 2016-27.... Application Procedures for Approval of
Benefit Suspensions for Certain
Multiemployer Defined Benefit Pension
Plans under Sec. 432(e)(9).
Revenue Procedure 2017-43.... Application Procedures for Approval of
Benefit Suspensions for Certain
Multiemployer Defined Benefit Pension
Plans under Sec. 432(e)(9).
Revenue Procedure 2017-57.... Procedures for Requesting Approval for a
Change in Funding Method.
Revenue Procedure 2018-38.... Returns by exempt organizations and
returns by certain non-exempt
organizations.
Revenue Procedure 2018-4..... Updating Procedures for Guidance on
Matters Under IRS TE/GE Division.
Revenue Procedure 2021-37.... Pre-Approved Pension Plans.
Revenue Procedure 2021-48.... Examination of returns and claims for
refund, credit or abatement;
determination of correct tax liability.
Revenue Procedure 2022-14.... List of Automatic Changes.
Revenue Procedure 2023-1..... Rulings and Determination Letters.
Revenue Procedure 2023-24.... Changes in Accounting Periods and in
Methods of Accounting.
Revenue Procedure 2023-38.... Domestic Content Bonus Credit Guidance
under Sections 45, 45Y, 48, and 48E.
Revenue Procedure 2023-4..... Types of Advice Available to Taxpayers.
Revenue Procedure 2023-5..... Procedures for Issuing Determination
Letters.
Revenue Procedure 80-27...... Group exemption letters.
Revenue Procedure 98-19...... Exceptions to the notice and reporting
requirements of section 6033(e)(1) and
the tax imposed by section 6033(e)(2).
Revenue Ruling 2000-35....... Automatic Enrollment in Section 403(b)
Plans.
TD 7845...................... Inspection of Applications for Tax
Exemption and Applications for
Determination Letters for Pension and
Other Plans.
TD 7852...................... Registration Requirements with Respect to
Debt Obligations.
TD 7898...................... Employers Qualified Educational
Assistance Programs.
TD 7952...................... Indian Tribal Governments Treated As
States For Certain Purposes.
TD 8002...................... Substantiation of Charitable
Contributions.
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TD 8019...................... Public Inspection of Exempt Organization
Return.
TD 8033...................... Tax Exempt Entity Leasing.
TD 8069...................... Qualified Conservation Contributions.
TD 8073...................... Effective Dates and Other Issues Arising
Under the Employee Benefit Provisions of
the Tax Reform Act of 1984.
TD 8086...................... Election for $10 Million Limitation on
Exempt Small Issues of Industrial
Development Bonds; Supplemental Capital
Expenditure Statements (LR-185-84
Final).
TD 8124...................... Time and Manner of Making Certain
Elections Under the Tax Reform Act of
1986.
TD 8357...................... Certain cash or deferred arrangements
(CODAs) and employee and matching
contributions under employee plans.
TD 8376...................... Qualified Separate Lines of Business.
TD 8396...................... Regulations relating to a bank's
determination of worthlessness of a
debt.
TD 8400...................... Taxation of Gain or Loss from Certain
Nonfunctional Currency Transactions
(Section 988 Transactions).
TD 8476...................... Arbitrage Restrictions on Tax-Exempt
Bonds.
TD 8540...................... Final regulations relating to the
valuation of annuities, interests for
life or terms of years, and remainder or
reversionary interests.
TD 8619...................... Final regulations relating to eligible
rollover distributions from tax-
qualified retirement plans and section
403(b) annuities.
TD 8635...................... Nonbank Trustee Net Worth Requirements.
TD 8690...................... Deductibility, Substantiation, and
Disclosure of Certain Charitable
Contributions.
TD 8712...................... Definition of Private Activity Bonds.
TD 8718...................... Arbitrage Restrictions on Tax-Exempt
Bonds.
TD 8769...................... Permitted Elimination of Pre-retirement
Optional Forms of Benefit.
TD 8791...................... Guidance Regarding Charitable Remainder
Trusts and Special Valuation Rules for
Transfers of Interests in Trusts.
TD 8801...................... Arbitrage Restrictions on Tax-Exempt
Bonds.
TD 8802...................... Certain Asset Transfers to a Tax-Exempt
Entity.
TD 8814...................... Federal Insurance Contributions Act
(FICA) Taxation of Amounts Under
Employee Benefit Plans.
TD 8816...................... Roth IRAs.
TD 8861...................... Private Foundation Disclosure Rules.
TD 8933...................... Qualified Transportation Fringe Benefits.
TD 8978...................... Excise Taxes on Excess Benefit
Transactions (REG-246256-96).
TD 8987...................... Required Distributions from Retirement
Plans.
TD 9075...................... Compensation Deferred Under Eligible
Deferred Compensation Plans.
TD 9076...................... Special Rules Under Section 417(a)(7) for
Written Explanations Provided by
Qualified Retirement Plans After Annuity
Starting Dates.
TD 9079...................... Ten or More Employer Plan Compliance
Information.
TD 9083...................... Golden Parachute Payments.
TD 9088...................... Compensatory Stock Options Under Section
482.
TD 9092...................... Split-Dollar Life Insurance Arrangements.
TD 9097...................... Arbitrage Restrictions Applicable to Tax-
Exempt Bonds Issued by State and Local
Governments.
TD 9099...................... Disclosure of Relative Values of Optional
Forms of Benefit.
TD 9142...................... Deemed IRAs in Qualified Retirement
Plans.
TD 9169...................... Retirement plans; Cash or deferred
arrangements under section 401(k) and
matching contributions or employee
contributions under section 401(m)
Regulations.
TD 9237...................... Designated Roth Contributions to Cash or
Deferred Arrangements Under Section
401(k).
TD 9324...................... Designated Roth Contributions Under
Section 402A.
TD 9334...................... Requirement of Return and Time for
Filing.
TD 9340...................... Revised Regulations Concerning Section
403(b) Tax-Sheltered Annuity Contracts.
TD 9447...................... Automatic Contribution Arrangements.
TD 9472...................... Notice Requirements for Certain Pension
Plan Amendments Significantly Reducing
the Rate of Future Benefit Accrual.
TD 9492...................... Excise Taxes on Prohibited Tax Shelter
Transactions and Related Disclosure
Requirements; Disclosure Requirements
with Respect to Prohibited Tax Shelter
Transactions; Requirement of Return and
Time for Filing.
TD 9495...................... Qualified Zone Academy Bonds: Obligations
of States and Political Subdivisions.
TD 9641...................... Reduction or Suspension of Safe Harbor
Contributions.
TD 9708...................... Additional Requirements for Charitable
Hospitals; Community Health Needs
Assessments for Charitable Hospitals;
Requirement of a Section 4959 Excise Tax
Return and Time for Filing the Return.
TD 9724...................... Summary of Benefits and Coverage, Uniform
Glossary for ACA Group Health Plans.
TD 9741...................... General Allocation and Accounting
Regulations Under Section 141; Remedial
Actions for Tax-Exempt Bonds.
TD 9765...................... Suspension of Benefits under the
Multiemployer Pension Reform Act of
2014.
TD 9777...................... Arbitrage Guidance for Tax-Exempt Bonds.
TD 9801...................... Issue Price Definition for Tax-Exempt
Bonds.
TD 9845...................... Public Approval of Tax-Exempt Private
Activity Bonds.
TD 9846...................... Regulations Regarding the Transition Tax
Under Section 965 and Related
Provisions.
TD 9855...................... Regulations To Prescribe Return and Time
for Filing for Payment of Section 4960,
4966, 4967, and 4968 Taxes and To Update
the Abatement Rules for Section 4966 and
4967 Taxes.
[[Page 66136]]
TD 9866...................... Guidance Related to Section 951A (Global
Intangible Low-Taxed Income) and Certain
Guidance Related to Foreign Tax Credits.
TD 9873...................... Regulations on the Requirement To Notify
the IRS of Intent To Operate as a
Section 501(c)(4) Organization.
TD 9898...................... Guidance Under Section 6033 Regarding the
Reporting Requirements of Exempt
Organizations.
TD 9902...................... Guidance Under Sections 951A and 954
Regarding Income Subject to a High Rate
of Foreign Tax.
TD 9917...................... Guidance on the Determination of the
Section 4968 Excise Tax Applicable to
Certain Colleges and Universities.
TD 9933...................... Unrelated Business Taxable Income
Separately Computed for Each Trade or
Business.
TD 9938...................... Tax on Excess Tax-Exempt Organization
Executive Compensation.
TD 9972...................... Electronic-Filing Requirements for
Specified Returns and Other Documents.
TD 9975...................... Pre-Filing Registration Requirements for
Certain Tax Credit Elections.
TD 9979...................... Additional Guidance on Low-Income
Communities Bonus Credit Program.
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[FR Doc. 2023-20897 Filed 9-25-23; 8:45 am]
BILLING CODE 4830-01-P
