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, 72699-72713 [2024-19918]

Download as PDF Federal Register / Vol. 89, No. 172 / Thursday, September 5, 2024 / Notices minority depository institutions and other issues of concern to minority depository institutions. In addition to attending the meeting, members of the public may submit written statements to the MDIAC by email to: MDIAC@ occ.treas.gov. The OCC must receive any written statements no later than 5:00 p.m. EDT on Thursday, September 19, 2024. Members of the public who plan to attend the public meeting should contact the OCC by 5:00 p.m. EDT on Thursday, September 19, 2024—to indicate whether they will attend in person or virtually, and to obtain information about participating in the meeting—via email at MDIAC@ occ.treas.gov or by telephone at (202) 649–5420. Attendees should provide their full name, email address, and organization, if any. Members of the public who are deaf, hard of hearing, or have a speech disability, should dial 7– 1–1 to access telecommunications relay services for this meeting. Michael J. Hsu, Acting Comptroller of the Currency. [FR Doc. 2024–19915 Filed 9–4–24; 8:45 am] BILLING CODE 4810–33–P 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 SUMMARY: burden associated with the U.S. Income Tax Return Forms for Individual Taxpayers. DATES: Written comments should be received on or before November 4, 2024 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. Please include, ‘‘OMB Number: 1545– 0074—Public Comment Request Notice’’ in the Subject line. FOR FURTHER INFORMATION CONTACT: Requests for additional information or copies of this collection can be directed to R. Joseph 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. SUPPLEMENTARY INFORMATION: Tax Compliance Burden Tax compliance burden is defined as the time and money taxpayers spend to comply with their tax filing responsibilities. Time-related activities include recordkeeping, tax planning, gathering tax materials, learning about the law and what you need to do, and completing and submitting the return. Out-of-pocket costs include expenses such as purchasing tax software, paying a third-party preparer, and printing and postage. Tax compliance burden does not include a taxpayer’s tax liability, economic inefficiencies caused by suboptimal choices related to tax deductions or credits, or psychological costs. Proposed PRA Submission to OMB Title: U.S. Income Tax Return for Individual Taxpayers. OMB Number: 1545–0074. Form Numbers: 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 72699 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 2025, the Internal Revenue Service (IRS) will continue to employ its free direct e-file tax return system (Direct File) as an optional service available to taxpayers with supported tax situations. 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. These estimated figures are expected to be available by the release of the 30-day 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: 172,900,000. Preliminary Estimated Time per Respondent (Hours): 13 hrs. 6 mins. Preliminary Estimated Total Annual Time (Hours): 2,266,000,000. Preliminary Estimated Total Annual Monetized Time ($): 46,672,000,000. Preliminary Estimated Total Out-ofPockets Costs ($): 45,684,000,000. Preliminary Estimated Total Monetized Burden ($): 92,356,000,000. Note: Total Monetized Burden = Total Outof-Pocket Costs + Total Annual Monetized Time. Note: Amounts below are estimates for Fiscal Year (FY) 2025. Reported time and cost burdens are national averages and do not necessarily reflect a ‘‘typical case.’’ Most taxpayers experience lower than average burden, with taxpayer burden varying considerably by taxpayer type. Detail may not add due to rounding. ICB ESTIMATES FOR THE 1040/SR/NR/NR–EZ/X SERIES OF RETURNS AND SUPPORTING FORMS AND SCHEDULES khammond on DSKJM1Z7X2PROD with NOTICES [FY2025] Program change due to adjustment FY24 Number of Respondents .................................................................................................. Burden in Hours ............................................................................................................... Monetized Time Burden .................................................................................................. VerDate Sep<11>2014 22:19 Sep 04, 2024 Jkt 262001 PO 00000 Frm 00336 Fmt 4703 Sfmt 4703 171,800,000 2,249,000,000 $46,342,000,000 E:\FR\FM\05SEN1.SGM 1,100,000 17,000,000 $330,000,000 05SEN1 FY25 172,900,000 2,266,000,000 $46,672,000,000 72700 Federal Register / Vol. 89, No. 172 / Thursday, September 5, 2024 / Notices ICB ESTIMATES FOR THE 1040/SR/NR/NR–EZ/X SERIES OF RETURNS AND SUPPORTING FORMS AND SCHEDULES— Continued [FY2025] Program change due to adjustment FY24 Out-of-Pocket Costs ........................................................................................................ $45,365,000,000 $319,000,000 $45,684,000,000 Total Monetized Burden .................................................................................................. $91,707,000,000 $649,000,000 $92,356,000,000 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 khammond on DSKJM1Z7X2PROD with NOTICES FY25 VerDate Sep<11>2014 22:19 Sep 04, 2024 Jkt 262001 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 • Minimize the burden of the collection of information on those who PO 00000 Frm 00337 Fmt 4703 Sfmt 4703 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: August 30, 2024. Ronald J. Durbala, IRS Tax Analyst. E:\FR\FM\05SEN1.SGM 05SEN1 VerDate Sep<11>2014 22:19 Sep 04, 2024 ............................. Form 1040 Schedule 1. Instructions .. Form ............ Jkt 262001 PO 00000 E:\FR\FM\05SEN1.SGM Form 1040 NR (SP). ............................. 1040 NR (Schedule NEC). 1040 NR (Schedule NEC) (SP). Form ............ Instructions .. Form ............ Form ............ Form 1040 NR ... Form ............ ............................. ............................. Instructions .. Instructions .. Form 1040 X ...... Form ............ Sfmt 4703 ............................. Fmt 4703 Instructions .. Form 1040–C ..... Form ............ 3. 2 2. Form 1040 Schedule 3 (SP). Frm 00338 Form ............ Form ............ Form ............ Form ............ 1 ............................. Form 1040 (SP) Instructions .. Form ............ Form 1040 Schedule (SP). Form 1040 Schedule Form 1040 Schedule (SP). Form 1040 Schedule Form 1040 .......... Form ............ Form ............ Form No. Type khammond on DSKJM1Z7X2PROD with NOTICES 05SEN1 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). U.S. Nonresident Alien Income Tax Return (Spanish Version). .................................... U.S. Nonresident Alien Income Tax Return. .................................... Amended U.S. Individual Income Tax Return. .................................... .................................... U.S. Departing Alien Income Tax Return. Additional Credits and Payments (Spanish version). Additional Credits and Payments. Additional Taxes (Spanish version). Additional Income and Adjustments to Income in Spanish. Additional Taxes ........ Form 1040 Schedule 1 Additional Income and Adjustments to Income. U.S. Individual Income Tax Return. .................................... U.S Individual Income Tax Return (Spanish version). .................................... Form name https://www.irs.gov/pub/irs-pdf/f1040nrn.pdf https://www.irs.gov/pub/irs-dft/i1040nrs-dft.pdf. https://www.irs.gov/pub/irs-dft/f1040nrn-dft.pdf. https://www.irs.gov/pub/irs-pdf/f1040nrs.pdf https://www.irs.gov/pub/irs-pdf/i1040nr.pdf ... https://www.irs.gov/pub/irs-dft/f1040nr-dft.pdf. https://www.irs.gov/pub/irs-dft/i1040x--dft.pdf https://www.irs.gov/pub/irs-pdf/f1040x.pdf .... https://www.irs.gov/pub/irs-pdf/i1040c.pdf ..... https://www.irs.gov/pub/irs-pdf/f1040c.pdf ..... https://www.irs.gov/pub/irs-dft/f1040s3s-dft.pdf. https://www.irs.gov/pub/irs-dft/f1040s3-dft.pdf. https://www.irs.gov/pub/irs-dft/f1040s2-dft.pdf. https://www.irs.gov/pub/irs-dft/f1040s2s-dft.pdf. https://www.irs.gov/pub/irs-dft/f1040s1s-dft.pdf. https://www.irs.gov/pub/irs-dft/i1040sp-dft.pdf. https://www.irs.gov/pub/irs-dft/f1040s1-dft.pdf. https://www.irs.gov/pub/irs-pdf/i1040gi.pdf .... https://www.irs.gov/pub/irs-dft/f1040sp-dft.pdf. https://www.irs.gov/pub/irs-dft/f1040--dft.pdf URL Instructions ...... Form ................ Instructions ...... Form ................ Form ................ Instructions ...... Form ................ Instructions ...... Form ................ Form and Instructions. Form and Instructions. Form ................ Form and Instructions. Instructions ...... Form and Instructions. Form and Instructions. Instructions ...... Instructions ...... Form ................ Form ................ Type INDIVIDUAL TAX FORMS ............................. Form 8606 .......... ............................. Form 8594 .......... Form 8586 .......... ............................. Form 8582–CR ... ............................. Form 8582 .......... Form 8453 (SP) Form 8453 .......... Form 8404 .......... Form 8396 .......... ............................. Form 8379 .......... Form 8332 .......... ............................. ............................. Form 8283 .......... Form 8275–R ..... Form No. .................................... Nondeductible IRAs ... .................................... Low-Income Housing Credit. Asset Acquisition Statement Under Section 1060. Passive Activity Credit Limitations. .................................... Interest Charge on DISC-Related Deferred Tax Liability. U.S. Individual Income Tax Transmittal for an IRS efile Return. U.S. Individual Income Tax Transmittal for an IRS efile Return (Spanish version). Passive Activity Loss Limitation. .................................... Mortgage Interest Credit. .................................... Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent. Injured Spouse Allocation. .................................... Regulation Disclosure Statement. .................................... Noncash Charitable Contributions. Form name https://www.irs.gov/pub/irs-pdf/i8606.pdf https://www.irs.gov/pub/irs-pdf/f8606.pdf https://www.irs.gov/pub/irs-pdf/i8594.pdf https://www.irs.gov/pub/irs-pdf/f8594.pdf https://www.irs.gov/pub/irs-pdf/f8586.pdf https://www.irs.gov/pub/irs-pdf/i8582cr.pdf https://www.irs.gov/pub/irs-pdf/f8582cr.pdf https://www.irs.gov/pub/irs-pdf/i8582.pdf https://www.irs.gov/pub/irs-pdf/f8582.pdf https://www.irs.gov/pub/irs-pdf/f8453sp.pdf https://www.irs.gov/pub/irs-pdf/f8453.pdf https://www.irs.gov/pub/irs-pdf/f8404.pdf https://www.irs.gov/pub/irs-pdf/f8396.pdf https://www.irs.gov/pub/irs-pdf/i8379.pdf https://www.irs.gov/pub/irs-pdf/f8379.pdf https://www.irs.gov/pub/irs-pdf/f8332.pdf https://www.irs.gov/pub/irs-pdf/i8283.pdf https://www.irs.gov/pub/irs-pdf/i8275r.pdf https://www.irs.gov/pub/irs-pdf/f8283.pdf https://www.irs.gov/pub/irs-pdf/f8275r.pdf URL Federal Register / Vol. 89, No. 172 / Thursday, September 5, 2024 / Notices 72701 VerDate Sep<11>2014 22:19 Sep 04, 2024 Jkt 262001 PO 00000 Frm 00339 Fmt 4703 Sfmt 4703 E:\FR\FM\05SEN1.SGM 05SEN1 ............................. Schedule A (1040). Instructions .. Form ............ ............................. Instructions .. Form 1040–SS (SP). Form 1040–SS ... Form ............ Form ............ Form 1040–SR (SP). ............................. Form 1040–SR ... Form 1040–PR ... Form ............ Instructions .. Form ............ Form ............ Form ............ 1040 NR (Schedule P). 1040 NR (Schedule OI) (SP). Form ............ Form ............ 1040 NR (Schedule A) (SP). 1040 NR (Schedule OI). 1040 NR (Schedule A). Form ............ Form ............ Form No. Type khammond on DSKJM1Z7X2PROD with NOTICES Itemized Deductions .. U.S. Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico) (Spanish Version). .................................... 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). .................................... 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). .................................... U.S. Tax Return for Seniors. Other Information (Spanish Version). Itemized Deductions (Spanish Version). Other Information ...... Itemized Deductions .. Form name https://www.irs.gov/pub/irs-dft/f1040sa-dft.pdf. https://www.irs.gov/pub/irs-dft/i1040sss-dft.pdf. https://www.irs.gov/pub/irs-dft/f1040sss-dft.pdf. https://www.irs.gov/pub/irs-pdf/i1040ss.pdf ... https://www.irs.gov/pub/irs-dft/f1040ss-dft.pdf. https://www.irs.gov/pub/irs-pdf/f1040srs.pdf .. https://www.irs.gov/pub/irs-pdf/i1040pr.pdf ... https://www.irs.gov/pub/irs-pdf/f1040s.pdf ..... https://www.irs.gov/pub/irs-pdf/f1040pr.pdf ... https://www.irs.gov/pub/irs-dft/f1040nrp-dft.pdf. https://www.irs.gov/pub/irs-pdf/f1040ois.pdf .. https://www.irs.gov/pub/irs-dft/f1040nro-dft.pdf. https://www.irs.gov/pub/irs-pdf/f1040nra.pdf https://www.irs.gov/pub/irs-dft/f1040nra-dft.pdf. URL Instructions ...... Form ................ Instructions ...... Form ................ Form and Instructions. Instructions ...... Instructions ...... Form ................ Form ................ Instructions ...... Form ................ Form and Instructions. Instructions ...... Form ................ Type ............................. Form 8801 .......... ............................. Form 8697 .......... Form 8689 .......... ............................. ............................. Form 8621–A ..... Form 8621 .......... ............................. Form 8615 .......... Form 8611 .......... ............................. Form 8609–A ..... Form No. INDIVIDUAL TAX FORMS—Continued Credit for Prior Year Minimum Tax-Individuals, Estates, and Trusts. .................................... Interest Computation Under the LookBack Method for Completed LongTerm Contracts. .................................... Allocation of Individual Income Tax to the U.S. Virgin Islands. .................................... Return by a Shareholder Making Certain Late Elections to End Treatment as a Passive Foreign Investment Company. .................................... Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund. Recapture of Low-Income Housing Credit. Tax for Certain Children Who Have Unearned Income. .................................... Annual Statement for Low-Income Housing Credit. .................................... Form name https://www.irs.gov/pub/irs-pdf/i8801.pdf https://www.irs.gov/pub/irs-pdf/f8801.pdf https://www.irs.gov/pub/irs-pdf/i8697.pdf https://www.irs.gov/pub/irs-pdf/f8697.pdf https://www.irs.gov/pub/irs-pdf/f8689.pdf https://www.irs.gov/pub/irs-pdf/i8621a.pdf https://www.irs.gov/pub/irs-pdf/i8621.pdf https://www.irs.gov/pub/irs-pdf/f8621a.pdf https://www.irs.gov/pub/irs-pdf/f8621.pdf https://www.irs.gov/pub/irs-pdf/i8615.pdf https://www.irs.gov/pub/irs-pdf/f8615.pdf https://www.irs.gov/pub/irs-pdf/f8611.pdf https://www.irs.gov/pub/irs-pdf/i8609a.pdf https://www.irs.gov/pub/irs-pdf/f8609a.pdf URL 72702 Federal Register / Vol. 89, No. 172 / Thursday, September 5, 2024 / Notices VerDate Sep<11>2014 22:19 Sep 04, 2024 Jkt 262001 PO 00000 Schedule E (Form 1040). ............................. Form ............ Frm 00340 Fmt 4703 Schedule F (Form 1040). ............................. Schedule F (SP) (Form 1040). ............................. Schedule H (Form 1040). ............................. Schedule H (SP) (Form 1040). ............................. Form ............ Sfmt 4703 Form ............ Instructions .. Form ............ Instructions .. Form ............ Instructions .. Instructions .. Form ............ Schedule EIC (Form 1040). Schedule EIC (SP) (F. 1040). Form ............ Instructions .. Instructions .. ............................. Schedule D (Form 1040). ............................. Schedule C (SP) (Form 1040). Form ............ Instructions .. Form ............ ............................. Instructions .. Form ............ Schedule C (Form 1040). Schedule B (Form 1040). ............................. Form ............ Instructions .. ............................. Instructions .. khammond on DSKJM1Z7X2PROD with NOTICES E:\FR\FM\05SEN1.SGM 05SEN1 Household Employment Taxes (Spanish Version). .................................... .................................... Household Employment Taxes. Profit or Loss from Farming (Spanish Version). .................................... Profit or Loss from Farming. .................................... Earned Income Credit (Spanish version). Earned Income Credit Supplemental Income and Loss. .................................... Profit or Loss from Business (Spanish Version). .................................... Capital Gains and Losses. .................................... .................................... Profit or Loss from Business. Interest and Ordinary Dividends. .................................... .................................... https://www.irs.gov/pub/irs-pdf/i1040shs.pdf https://www.irs.gov/pub/irs-dft/i1040sh-dft.pdf. https://www.irs.gov/pub/irs-dft/f1040shs-dft.pdf. https://www.irs.gov/pub/irs-dft/f1040sh-dft.pdf. https://www.irs.gov/pub/irs-dft/i1040sfs-dft.pdf. https://www.irs.gov/pub/irs-dft/f1040sfs-dft.pdf. https://www.irs.gov/pub/irs-dft/f1040sf-dft.pdf. https://www.irs.gov/pub/irs-dft/i1040sf--dft.pdf https://www.irs.gov/pub/irs-dft/f1040sei-dft.pdf. https://www.irs.gov/pub/irs-dft/f1040sep-dft.pdf. https://www.irs.gov/pub/irs-dft/f1040se-dft.pdf. https://www.irs.gov/pub/irs-pdf/i1040se.pdf ... https://www.irs.gov/pub/irs-pdf/i1040scs.pdf https://www.irs.gov/pub/irs-dft/f1040sd-dft.pdf. https://www.irs.gov/pub/irs-pdf/i1040sd.pdf ... https://www.irs.gov/pub/irs-dft/f1040scs-dft.pdf. https://www.irs.gov/pub/irs-pdf/i1040sc.pdf ... https://www.irs.gov/pub/irs-dft/f1040sc-dft.pdf. https://www.irs.gov/pub/irs-dft/f1040sb-dft.pdf. https://www.irs.gov/pub/irs-pdf/i1040sb.pdf ... https://www.irs.gov/pub/irs-pdf/i1040sca.pdf Form and Instructions. Instructions ...... Form ................ Form and Instructions. Form and Instructions. Instructions ...... Form and Instructions. Form ................ Form and Instructions. Instructions ...... Form ................ Instructions ...... Instructions ...... Form and Instructions. Form ................ Form and Instructions. Form ................ Form and Instructions. Form and Instructions. Instructions ...... Form and Instructions. Form 8840 .......... ............................. Form 8839 .......... Form 8838–P ..... Form 8838 .......... ............................. Form 8835 .......... Form 8834 .......... Form 8833 .......... ............................. Form 8829 .......... ............................. Form 8828 .......... ............................. Form 8826 .......... Form 8824 .......... Form 8820 .......... Form 8818 .......... Form 8815 .......... ............................. Form 8814 .......... Closer Connection Exception Statement for Aliens. Consent to Extend the Time to Assess Tax Under Section 367Gain Recognition Agreement. Consent To Extend the Time To Assess Tax Pursuant to the Gain Deferral Method (Section 721(c)). Qualified Adoption Expenses. .................................... Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b). Qualified Electric Vehicle Credit. Renewable Electricity, Refined Coal, and Indian Coal Production Credit. .................................... Expenses for Business Use of Your Home. .................................... .................................... Disabled Access Credit. Recapture of Federal Mortgage Subsidy. .................................... Like-Kind Exchanges 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 ... Parents’ Election to Report Child’s Interest and Dividends. .................................... https://www.irs.gov/pub/irs-pdf/f8840.pdf https://www.irs.gov/pub/irs-pdf/i8839.pdf https://www.irs.gov/pub/irs-pdf/f8839.pdf https://www.irs.gov/pub/irs-dft/f8838p--dft.pdf https://www.irs.gov/pub/irs-pdf/f8838.pdf https://www.irs.gov/pub/irs-pdf/i8835.pdf https://www.irs.gov/pub/irs-pdf/f8835.pdf https://www.irs.gov/pub/irs-pdf/f8834.pdf https://www.irs.gov/pub/irs-pdf/f8833.pdf https://www.irs.gov/pub/irs-pdf/i8829.pdf https://www.irs.gov/pub/irs-pdf/f8829.pdf https://www.irs.gov/pub/irs-pdf/i8828.pdf https://www.irs.gov/pub/irs-pdf/f8828.pdf https://www.irs.gov/pub/irs-pdf/i8824.pdf https://www.irs.gov/pub/irs-pdf/f8826.pdf https://www.irs.gov/pub/irs-pdf/f8824.pdf https://www.irs.gov/pub/irs-pdf/f8820.pdf https://www.irs.gov/pub/irs-pdf/f8818.pdf https://www.irs.gov/pub/irs-pdf/f8815.pdf https://www.irs.gov/pub/irs-pdf/i8814.pdf https://www.irs.gov/pub/irs-pdf/f8814.pdf Federal Register / Vol. 89, No. 172 / Thursday, September 5, 2024 / Notices 72703 VerDate Sep<11>2014 22:19 Sep 04, 2024 Jkt 262001 PO 00000 Frm 00341 Fmt 4703 Sfmt 4703 Schedule SE (Form 1040). ............................. Form ............ E:\FR\FM\05SEN1.SGM 05SEN1 Form 1040 ES/ OCR. Form 1040 ES .... Form and Instructions. Form and Instructions. Form and Instructions. Form 1040 ES (NR). Form 1040 V ...... Form and Instructions. Instructions .. Form ............ Instructions .. Schedule SE (SP) (Form 1040). ............................. Schedule R (Form 1040). ............................. Form ............ Instructions .. Schedule LEP (SP) (Form 1040 (SP)). Form ............ ............................. Instructions .. ............................. Instructions .. Schedule LEP (Form 1040). Schedule J (Form 1040). Form ............ Form ............ ............................. Schedule H (PR) (Form 1040). Form ............ Instructions .. Form No. Type khammond on DSKJM1Z7X2PROD with NOTICES Estimated Tax for Individuals (Optical Character Recognition with Form 1040V). Estimate Tax for Individuals. U.S. Estimated Tax for Nonresident Alien Individuals. Payment Voucher ...... .................................... Self-Employment Tax (Spanish Version). .................................... Self-Employment Tax Request for Change in Language Preference (Spanish Version). Credit for the Elderly or the Disabled. .................................... Request for Change in Language Preference. .................................... Income Averaging for Farmers and Fishermen. .................................... .................................... Household Employment Taxes (Puerto Rico Version). Form name https://www.irs.gov/pub/irs-pdf/f1040esn.pdf https://www.irs.gov/pub/irs-pdf/f1040es.pdf ... Form 1040–ES(OCR) contains four estimated tax payment vouchers. Form 1040– ES (OCR) is included in the 2021 Tax Package 1040ES/V mail out. https://www.irs.gov/pub/irs-dft/f1040v--dft.pdf https://www.irs.gov/pub/irs-dft/i1040ssp-dft.pdf. https://www.irs.gov/pub/irs-dft/f1040ssp-dft.pdf. https://www.irs.gov/pub/irs-dft/f1040sse-dft.pdf. https://www.irs.gov/pub/irs-dft/i1040sse-dft.pdf. https://www.irs.gov/pub/irs-dft/f1040sr-dft.pdf. https://www.irs.gov/pub/irs-pdf/i1040sr.pdf .... https://www.irs.gov/pub/irs-dft/f1040les-dft.pdf. https://www.irs.gov/pub/irs-pdf/i1040lep.pdf .. https://www.irs.gov/pub/irs-dft/f1040lep-dft.pdf. https://www.irs.gov/pub/irs-dft/i1040sj--dft.pdf https://www.irs.gov/pub/irs-dft/f1040sj--dft.pdf https://www.irs.gov/pub/irs-pdf/i1040prh.pdf https://www.irs.gov/pub/irs-pdf/f1040prh.pdf URL Form ................ Instructions ...... Form ................ Form ................ Form ................ Instructions ...... Form ................ Instructions ...... Form ................ Instructions ...... Form ................ Form and Instructions. Instructions ...... Form ................ Form and Instructions. Instructions ...... Form and Instructions. Type Form 8862 (SP) ............................. Form 8862 .......... Form 8859 .......... Schedule M (Form 8858). ............................. Form 8858 .......... ............................. Form 8854 .......... ............................. Form 8853 .......... Form 8846 .......... ............................. Form 8845 .......... ............................. Form 8844 .......... Form 8843 .......... Form No. INDIVIDUAL TAX FORMS—Continued https://www.irs.gov/pub/irs-pdf/i8853.pdf https://www.irs.gov/pub/irs-pdf/f8853.pdf https://www.irs.gov/pub/irs-pdf/f8846.pdf https://www.irs.gov/pub/irs-pdf/i8845.pdf https://www.irs.gov/pub/irs-pdf/f8845.pdf https://www.irs.gov/pub/irs-pdf/i8844.pdf https://www.irs.gov/pub/irs-pdf/f8844.pdf https://www.irs.gov/pub/irs-pdf/f8843.pdf URL Information to Claim Earned Income Credit After Disallowance (Spanish Version). .................................... 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. Information Return of U.S. Persons with Respect to Foreign Disregarded Entities (FDEs) and Foreign Branches (FBs). .................................... https://www.irs.gov/pub/irs-pdf/f8862sp.pdf https://www.irs.gov/pub/irs-pdf/i8862.pdf https://www.irs.gov/pub/irs-pdf/f8862.pdf https://www.irs.gov/pub/irs-pdf/f8859.pdf https://www.irs.gov/pub/irs-pdf/f8858sm.pdf https://www.irs.gov/pub/irs-pdf/i8858.pdf https://www.irs.gov/pub/irs-pdf/f8858.pdf Initial and Annual Exhttps://www.irs.gov/pub/irs-pdf/f8854.pdf patriation Statement. .................................... https://www.irs.gov/pub/irs-pdf/i8854.pdf .................................... Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips. Archer MSAa and Long-Term Care Insurance Contracts. Indian Employment Credit. .................................... Statement for Exempt Individuals and Individuals with a Medical Condition. Empowerment Zone Employment Credit. .................................... Form name 72704 Federal Register / Vol. 89, No. 172 / Thursday, September 5, 2024 / Notices VerDate Sep<11>2014 22:19 Sep 04, 2024 Jkt 262001 Schedule 8812 (SP) (Form 1040). ............................. 172 ..................... Form ............ Instructions .. Form ............ PO 00000 Frm 00342 Fmt 4703 Sfmt 4703 ............................. Form 965–A ....... ............................. Form 965–C ....... ............................. Form 970 ............ Form 972 ............ Instructions .. Form ............ Instructions .. Form ............ Instructions .. Form and Instructions. Form and Instructions. Form 926 ............ Form 673 ............ Form and Instructions. Form ............ ............................. Instructions .. Form 461 ............ ............................. Instructions .. Form ............ Schedule 8812 (Form 1040). Form 1040 ES (PR). Form ............ Form and Instructions. khammond on DSKJM1Z7X2PROD with NOTICES E:\FR\FM\05SEN1.SGM 05SEN1 Application to Use LIFO Inventory Method. Consent of Shareholder to Include Specific Amount in Gross Income. Transfer Agreement Under 965(h)(3). .................................... Individual Report of Net 965 Tax Liability. .................................... Statement for Claiming Exemption from Withholding on Foreign Earned Income Eligible for the Exclusion(s) Provided by Section 911. Return by a U.S. Transferor of Property to a Foreign Corporation. .................................... .................................... Credits for Qualifying Children and Other Dependents (Spanish version). .................................... Net Operating Losses (NOLs) for Individuals, Estates, and Trusts. Limitation on Business Losses. .................................... Estimated Federal Tax on Self Employment Income and on Household Employees (Residents of Puerto Rico). Credits for Qualifying Children and Other Dependents. https://www.irs.gov/pub/irs-pdf/f972.pdf ........ https://www.irs.gov/pub/irs-pdf/f970.pdf ........ https://www.irs.gov/pub/irs-pdf/i965c.pdf ....... https://www.irs.gov/pub/irs-pdf/f965c.pdf ....... https://www.irs.gov/pub/irs-pdf/i965a.pdf ....... https://www.irs.gov/pub/irs-pdf/f965a.pdf ...... https://www.irs.gov/pub/irs-pdf/i926.pdf ......... https://www.irs.gov/pub/irs-pdf/f926.pdf ........ https://www.irs.gov/pub/irs-pdf/f673.pdf ........ https://www.irs.gov/pub/irs-pdf/i461.pdf ......... https://www.irs.gov/pub/irs-pdf/f461.pdf ........ https://www.irs.gov/pub/irs-pdf/i1040s8s.pdf Still under development at the time of release of this notice. https://www.irs.gov/pub/irs-dft/i1040s8-dft.pdf. https://www.irs.gov/pub/irs-dft/f1040s8s-dft.pdf. https://www.irs.gov/pub/irs-dft/f1040s8-dft.pdf. https://www.irs.gov/pub/irs-pdf/f1040esp.pdf Form ................ Instructions ...... ......................... Instructions ...... Form ................ Instructions ...... Form ................ Form ................ Form ................ Form ................ Form ................ Instructions ...... Form ................ Form ................ Instructions ...... Form ................ Instructions ...... Form 8873 .......... ............................. Form 8867 .......... ............................. Form 8866 .......... ............................. Schedule P (Form 8865). Schedule O (Form 8865). Schedule K–3 (Form 8865). Schedule K–2 (Form 8865). Schedule K–1 (Form 8865). ............................. Form 8865 .......... Form 8864 .......... ............................. Form 8863 .......... ............................. https://www.irs.gov/pub/irs-pdf/f8865sk3.pdf https://www.irs.gov/pub/irs-pdf/f8865sk2.pdf https://www.irs.gov/pub/irs-pdf/f8865sk1.pdf https://www.irs.gov/pub/irs-pdf/i8864.pdf https://www.irs.gov/pub/irs-pdf/f8865.pdf https://www.irs.gov/pub/irs-pdf/f8864.pdf https://www.irs.gov/pub/irs-pdf/i8863.pdf https://www.irs.gov/pub/irs-pdf/f8863.pdf https://www.irs.gov/pub/irs-pdf/i8862sp.pdf Extraterritorial Income Exclusion. Paid Preparer’s Due Diligence Checklist. .................................... Interest Computation Under the LookBack Method for Property Depreciated Under the Income Forecast Method. .................................... https://www.irs.gov/pub/irs-pdf/f8873.pdf https://www.irs.gov/pub/irs-pdf/i8867.pdf https://www.irs.gov/pub/irs-pdf/f8867.pdf https://www.irs.gov/pub/irs-pdf/i8866.pdf https://www.irs.gov/pub/irs-pdf/f8866.pdf Transfer of Property https://www.irs.gov/pub/irs-pdf/f8865so.pdf to a Foreign Partnership (Under section 6038B). Acquisitions, Disposihttps://www.irs.gov/pub/irs-pdf/f8865sp.pdf tions, and Changes of Interests in a Foreign Partnership. .................................... https://www.irs.gov/pub/irs-pdf/i8865.pdf .................................... Return of U.S. Persons with Respect to Certain Foreign Partnerships. Partner’s Share of Income, Deductions, Credits, etc. Partners’ Distributive Share Items--International. Partner’s Share of Income, Deductions, Credits, etc. International. Biodiesel and Renewable Diesel Fuels Credit. Education Credits (American Opportunity and Lifetime Learning Credits). .................................... .................................... Federal Register / Vol. 89, No. 172 / Thursday, September 5, 2024 / Notices 72705 VerDate Sep<11>2014 22:19 Sep 04, 2024 Jkt 262001 PO 00000 Frm 00343 Fmt 4703 Sfmt 4703 E:\FR\FM\05SEN1.SGM ............................. Form 2120 .......... Form 2210 .......... ............................. Instructions .. Form and Instructions. Form ............ Instructions .. Form 1310 .......... Form and Instructions. Form 2106 .......... ............................. Instructions .. Form ............ Form 1128 .......... Form ............ Form 1127 .......... Form and Instructions. Form 1116 .......... Form ............ ............................. ............................. Instructions .. Instructions .. Form 1098–F ...... Form ............ ............................. Form 1045 .......... Form ............ Instructions .. ............................. Instructions .. Form No. Form 982 ............ Type Form ............ khammond on DSKJM1Z7X2PROD with NOTICES Form name 05SEN1 Multiple Support Declaration. Underpayment of Estimated Tax by Individuals, Estates, and Trusts. .................................... .................................... Statement of Person Claiming Refund Due a Deceased Taxpayer. Employee Business Expenses. .................................... Application for Extension of Time for Payment of Tax Due to Undue Hardship. Application to Adopt, Change or Retain a Tax Year. Foreign Tax Credit (Individual, Estate, or Trust). .................................... Fines, Penalties and Other Amounts. .................................... .................................... Application for Tentative Refund. Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment). .................................... https://www.irs.gov/pub/irs-pdf/i2210.pdf ....... https://www.irs.gov/pub/irs-pdf/f2210.pdf ...... https://www.irs.gov/pub/irs-pdf/f2120.pdf ...... https://www.irs.gov/pub/irs-pdf/i2106.pdf ....... https://www.irs.gov/pub/irs-pdf/f2106.pdf ...... https://www.irs.gov/pub/irs-pdf/f1310.pdf ...... https://www.irs.gov/pub/irs-pdf/i1128.pdf ....... https://www.irs.gov/pub/irs-pdf/f1128.pdf ...... https://www.irs.gov/pub/irs-pdf/f1127.pdf ...... https://www.irs.gov/pub/irs-pdf/i1116.pdf ....... https://www.irs.gov/pub/irs-pdf/f1116.pdf ...... https://www.irs.gov/pub/irs-pdf/i1098f.pdf ...... https://www.irs.gov/pub/irs-pdf/f1098f.pdf ..... https://www.irs.gov/pub/irs-pdf/i1045.pdf ....... https://www.irs.gov/pub/irs-pdf/f1045.pdf ...... https://www.irs.gov/pub/irs-pdf/i982.pdf ......... https://www.irs.gov/pub/irs-pdf/f982.pdf ........ URL Form ................ Form and Instructions. Instructions ...... Form ................ Form and Instructions. Instructions ...... Form ................ Form and Instructions. Instructions ...... Form ................ Form and Instructions. Form and Instructions. Form and Instructions. Form and Instructions. Form and Instructions. Form and Instructions. Instructions ...... Type Form 8898 .......... Form 8896 .......... ............................. Form 8889 .......... Form 8888 .......... ............................. Form 8886 .......... Form 8882 .......... ............................. Form 8881 .......... Form 8880 .......... Form 8879 SP .... Form 8879 .......... Form 8878 SP .... Form 8878 .......... Form 8874 .......... ............................. Form No. INDIVIDUAL TAX FORMS—Continued Form name Statement for Individuals Who Begin or End Bona Fide Residence in a U.S. Possession. Low Sulfur Diesel Fuel Production Credit. Allocation of Refund (Including Savings Bond Purchases). Health Savings Accounts (HSAs). .................................... Credit for EmployerProvided Child Care Facilities and Services. Reportable Transaction Disclosure Statement. .................................... 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. .................................... New Markets Credit ... .................................... URL https://www.irs.gov/pub/irs-pdf/f8898.pdf https://www.irs.gov/pub/irs-pdf/f8896.pdf https://www.irs.gov/pub/irs-pdf/i8889.pdf https://www.irs.gov/pub/irs-pdf/f8889.pdf https://www.irs.gov/pub/irs-pdf/f8888.pdf https://www.irs.gov/pub/irs-pdf/i8886.pdf https://www.irs.gov/pub/irs-pdf/f8886.pdf https://www.irs.gov/pub/irs-pdf/f8882.pdf https://www.irs.gov/pub/irs-pdf/i8881.pdf https://www.irs.gov/pub/irs-pdf/f8881.pdf https://www.irs.gov/pub/irs-pdf/f8880.pdf https://www.irs.gov/pub/irs-pdf/f8879sp.pdf https://www.irs.gov/pub/irs-pdf/f8879.pdf https://www.irs.gov/pub/irs-pdf/f8878sp.pdf https://www.irs.gov/pub/irs-pdf/f8878.pdf https://www.irs.gov/pub/irs-pdf/f8874.pdf https://www.irs.gov/pub/irs-pdf/i8873.pdf 72706 Federal Register / Vol. 89, No. 172 / Thursday, September 5, 2024 / Notices VerDate Sep<11>2014 22:19 Sep 04, 2024 Jkt 262001 E:\FR\FM\05SEN1.SGM ............................. Form 3903 .......... ............................. Form 4070 .......... Form 4070A ....... Form 4136 .......... Instructions .. Form ............ Instructions .. Form ............ Form ............ Form ............ Form 3800 .......... Form ............ ............................. ............................. Sfmt 4703 Instructions .. Fmt 4703 Form 3520–A ..... Frm 00344 Form ............ Instructions .. ............................. Form 3520 .......... ............................. Form 3468 .......... ............................. Form 3115 .......... Instructions .. Form ............ Instructions .. Form ............ PO 00000 Instructions .. Form ............ Form 2555 .......... ............................. Instructions .. Form ............ Form 2441 .......... Form 2350 SP .... Form and Instructions. Form ............ Form 2350 .......... ............................. Instructions .. Form and Instructions. Form 2210–F ...... Form ............ khammond on DSKJM1Z7X2PROD with NOTICES 05SEN1 Credit for Federal Tax Paid on Fuels. Employee’s Report of Tips to Employer. Employee’s Daily Record of Tips. Moving Expenses ...... .................................... General Business Credit. .................................... Annual Information Return of Foreign Trust With a U.S. Owner. .................................... .................................... Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts. .................................... Foreign Earned Income. .................................... Application for Change in Accounting Method. .................................... Investment Credit ...... 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. .................................... Underpayment of Estimated Tax by Farmers and Fishermen. .................................... https://www.irs.gov/pub/irs-pdf/f4136.pdf ...... ........................................................................ ........................................................................ https://www.irs.gov/pub/irs-pdf/f3903.pdf ...... https://www.irs.gov/pub/irs-pdf/i3903.pdf ....... https://www.irs.gov/pub/irs-pdf/i3800.pdf ....... https://www.irs.gov/pub/irs-pdf/f3800.pdf ...... https://www.irs.gov/pub/irs-dft/i3520a--dft.pdf https://www.irs.gov/pub/irs-dft/f3520a--dft.pdf https://www.irs.gov/pub/irs-pdf/i3520.pdf ....... https://www.irs.gov/pub/irs-pdf/i3468.pdf ....... https://www.irs.gov/pub/irs-pdf/f3520.pdf ...... https://www.irs.gov/pub/irs-pdf/i3115.pdf ....... https://www.irs.gov/pub/irs-pdf/f3468.pdf ...... https://www.irs.gov/pub/irs-pdf/i2555.pdf ....... https://www.irs.gov/pub/irs-pdf/f3115.pdf ...... https://www.irs.gov/pub/irs-pdf/f2555.pdf ...... https://www.irs.gov/pub/irs-pdf/i2441.pdf ....... https://www.irs.gov/pub/irs-pdf/f2441.pdf ...... https://www.irs.gov/pub/irs-pdf/f2350sp.pdf ... https://www.irs.gov/pub/irs-pdf/f2350.pdf ...... https://www.irs.gov/pub/irs-pdf/i2210f.pdf ...... https://www.irs.gov/pub/irs-pdf/f2210f.pdf ..... Form ................ Form and Instructions. Instructions ...... Instructions ...... Form ................ Form ................ Instructions ...... Form ................ Instructions ...... Form ................ Instructions ...... Form ................ Instructions ...... Form ................ Instructions ...... Form ................ Form and Instructions. Form ................ Instructions ...... Form ................ Instructions ...... Form ................ Instructions ...... Form 8925 .......... Form 8919 .......... ............................. ............................. Form 8915–F ...... Form 8915–D ..... ............................. Form 8915–C ..... ............................. Form 8912 .......... ............................. Schedule A (Form 8911). ............................. Form 8911 .......... ............................. Form 8910 .......... Form 8908 .......... Form 8906 .......... ............................. Form 8903 .......... ............................. Form 8900 .......... ............................. Uncollected Social Security and Medicare Tax on Wages. Report of EmployerOwned Life Insurance Contracts. Qualified 2019 Disaster Retirement Plan Distributions and Repayments. .................................... Qualified Disaster Retirement Plan Distributions and Repayments. .................................... Qualified 2018 Disaster Retirement Plan Distributions and Repayments. .................................... Credit to Holders of Tax Credit Bonds. .................................... .................................... Alternative Fuel Vehicle Refueling Property Credit. .................................... Alternative Fuel Vehicle Refueling Property. Energy Efficient Home Credit. .................................... Alternative Motor Vehicle Credit. Distilled Spirits Credit .................................... Domestic Production Activities Deduction. Qualified Railroad Track Maintenance Credit. .................................... .................................... https://www.irs.gov/pub/irs-pdf/f8925.pdf https://www.irs.gov/pub/irs-pdf/f8919.pdf https://www.irs.gov/pub/irs-pdf/i8915f.pdf https://www.irs.gov/pub/irs-pdf/i8915d.pdf https://www.irs.gov/pub/irs-pdf/f8915f.pdf https://www.irs.gov/pub/irs-pdf/f8915d.pdf https://www.irs.gov/pub/irs-pdf/i8915c.pdf https://www.irs.gov/pub/irs-pdf/f8915c.pdf https://www.irs.gov/pub/irs-pdf/i8912.pdf https://www.irs.gov/pub/irs-pdf/f8912.pdf https://www.irs.gov/pub/irs-pdf/i8911.pdf https://www.irs.gov/pub/irs-dft/f8911sa-dft.pdf https://www.irs.gov/pub/irs-pdf/i8910.pdf https://www.irs.gov/pub/irs-pdf/f8911.pdf https://www.irs.gov/pub/irs-pdf/i8908.pdf https://www.irs.gov/pub/irs-pdf/f8910.pdf https://www.irs.gov/pub/irs-pdf/f8908.pdf https://www.irs.gov/pub/irs-pdf/f8906.pdf https://www.irs.gov/pub/irs-pdf/i8903.pdf https://www.irs.gov/pub/irs-pdf/f8903.pdf https://www.irs.gov/pub/irs-pdf/i8900.pdf https://www.irs.gov/pub/irs-pdf/f8900.pdf https://www.irs.gov/pub/irs-pdf/i8898.pdf Federal Register / Vol. 89, No. 172 / Thursday, September 5, 2024 / Notices 72707 VerDate Sep<11>2014 22:19 Sep 04, 2024 ............................. Instructions .. Jkt 262001 PO 00000 Frm 00345 Fmt 4703 Sfmt 4703 E:\FR\FM\05SEN1.SGM Form 4835 .......... Form and Instructions. Form and Instructions. Form and Instructions. ............................. Instructions .. Form 4852 (SP) Form 4852 .......... ............................. Form 4797 .......... Instructions .. Form ............ Form 4563 .......... Form and Instructions. Form 4684 .......... ............................. Instructions .. Form ............ Form 4562 .......... Form ............ Form 4361 .......... Form 4255 .......... Form ............ Form and Instructions. Form 4137 .......... ............................. Instructions .. Form and Instructions. Form No. Type khammond on DSKJM1Z7X2PROD with NOTICES Farm Rental Income and Expenses. Substitute for Form W–2, Wage and Tax Statement or Form 1099–R, Distributions from Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Substitute for Form W–2, Wage and Tax Statement or Form 1099–R, Distributions from Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. (Spanish Version). .................................... Sale of Business Property. .................................... Exclusion of Income for Bona Fide Residents of American Samoa. Causalities and Thefts Application for Exemption from SelfEmployment Tax for Use by Ministers, Members of Religious Orders, and Christian Science Practitioners. Depreciation and Amortization (Including Information on Listed Property). .................................... Social Security and Medicare Tax on Unreported Tip Income. Recapture of Investment Credit. .................................... .................................... Form name https://www.irs.gov/pub/irs-pdf/f4852sp.pdf ... https://www.irs.gov/pub/irs-pdf/f4852.pdf ...... https://www.irs.gov/pub/irs-pdf/f4835.pdf ...... https://www.irs.gov/pub/irs-pdf/i4797.pdf ....... https://www.irs.gov/pub/irs-pdf/i4684.pdf ....... https://www.irs.gov/pub/irs-pdf/f4797.pdf ...... https://www.irs.gov/pub/irs-pdf/f4684.pdf ...... https://www.irs.gov/pub/irs-pdf/f4563.pdf ...... https://www.irs.gov/pub/irs-pdf/i4562.pdf ....... https://www.irs.gov/pub/irs-pdf/f4562.pdf ...... https://www.irs.gov/pub/irs-pdf/f4361.pdf ...... https://www.irs.gov/pub/irs-pdf/i4255.pdf ....... https://www.irs.gov/pub/irs-pdf/f4255.pdf ...... https://www.irs.gov/pub/irs-pdf/f4137.pdf ...... https://www.irs.gov/pub/irs-pdf/i4136.pdf ....... URL Instructions ...... Form ................ Instructions ...... Form ................ Form and Instructions. Instructions ...... Form ................ Form ................ Form ................ Form ................ Form ................ Form ................ Instructions ...... Form ................ Form and Instructions. Type ............................. Form 8949 .......... ............................. ............................. Schedule A (Form 8936). Form 8941 .......... Form 8936 .......... Schedule D (Form 8933). Schedule E (Form 8933). Schedule C (Form 8933). Schedule B (Form 8933). Schedule A (Form 8933). ............................. Form 8933 .......... Form 8932 .......... Form No. INDIVIDUAL TAX FORMS—Continued .................................... Sales and other Dispositions of Capital Assets. .................................... Clean Vehicle Credit Amount. Credit for Small Employer Health Insurance Premiums. .................................... Clean Vehicle Credits Recapture Certification. Election Certification .. Enhanced Oil Recovery Operator Certification. Disposal or Enhanced Oil Recovery Owner Certification. Disposal Operator Certification. .................................... Credit for Employer Differential Wage Payments. Carbon Oxide Sequestration Credit. Form name https://www.irs.gov/pub/irs-pdf/i8949.pdf https://www.irs.gov/pub/irs-pdf/f8949.pdf https://www.irs.gov/pub/irs-pdf/i8941.pdf https://www.irs.gov/pub/irs-pdf/f8941.pdf https://www.irs.gov/pub/irs-pdf/i8936.pdf https://www.irs.gov/pub/irs-pdf/f8936sa.pdf https://www.irs.gov/pub/irs-pdf/f8936.pdf https://www.irs.gov/pub/irs-dft/f8933sd-dft.pdf https://www.irs.gov/pub/irs-dft/f8933se-dft.pdf https://www.irs.gov/pub/irs-dft/f8933sc-dft.pdf https://www.irs.gov/pub/irs-dft/f8933sb-dft.pdf https://www.irs.gov/pub/irs-dft/f8933sa-dft.pdf https://www.irs.gov/pub/irs-pdf/i8933.pdf https://www.irs.gov/pub/irs-pdf/f8933.pdf https://www.irs.gov/pub/irs-pdf/f8932.pdf URL 72708 Federal Register / Vol. 89, No. 172 / Thursday, September 5, 2024 / Notices 05SEN1 VerDate Sep<11>2014 22:19 Sep 04, 2024 Jkt 262001 PO 00000 Frm 00346 Fmt 4703 Sfmt 4703 E:\FR\FM\05SEN1.SGM Form 5471 .......... Schedule J (Form 5471). Schedule M (Form 5471). Form ............ Form ............ ............................. Instructions .. Form ............ ............................. Form 5405 .......... Form 5329 .......... Form 5213 .......... Form 5074 .......... Form 4972 .......... Instructions .. Form ............ Form ............ Form and Instructions. Form and Instructions. Form and Instructions. Form 4970 .......... Form 4952 .......... Form 4868 SP .... Form and Instructions. Form and Instructions. Form and Instructions. Form 4868 .......... Form and Instructions. khammond on DSKJM1Z7X2PROD with NOTICES 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. Tax on Lump-Sum Distributions. 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. .................................... Repayment of the First-Time Homebuyer Credit. .................................... 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. Tax on Accumulation Distribution of Trusts. 05SEN1 https://www.irs.gov/pub/irs-pdf/f5471sm.pdf .. https://www.irs.gov/pub/irs-pdf/f5471sj.pdf .... https://www.irs.gov/pub/irs-pdf/f5471.pdf ...... https://www.irs.gov/pub/irs-pdf/i5405.pdf ....... https://www.irs.gov/pub/irs-pdf/i5329.pdf ....... https://www.irs.gov/pub/irs-pdf/f5405.pdf ...... https://www.irs.gov/pub/irs-pdf/f5329.pdf ...... https://www.irs.gov/pub/irs-pdf/f5213.pdf ...... https://www.irs.gov/pub/irs-pdf/f4868.pdf ...... https://www.irs.gov/pub/irs-pdf/f4972.pdf ...... https://www.irs.gov/pub/irs-pdf/f4970.pdf ...... https://www.irs.gov/pub/irs-pdf/f4868.pdf ...... https://www.irs.gov/pub/irs-pdf/f4868sp.pdf ... https://www.irs.gov/pub/irs-pdf/f4868.pdf ...... Form ................ Form ................ Form ................ Form ................ Instructions ...... Form ................ Form ................ Instructions ...... Form ................ Instructions ...... Form ................ Instructions ...... Form ................ Form ................ Schedule D (Form 8995–A). Schedule C (Form 8995–A). Schedule B (Form 8995–A). Schedule A (Form 8995–A). ............................. Form 8995–A ..... Form 8995 .......... ............................. Form 8994 .......... ............................. Form 8993 .......... ............................. Form 8962 .......... Form 8958 .......... Special Rules for Patrons of Agricultural or Horticultural Cooperatives. Loss Netting And Carryforward. Specified Service Trades or Businesses. Aggregation of Business Operations. .................................... Qualified Business Income Deduction. Qualified Business Income Deduction Simplified Computation. .................................... Employer Credit for Paid Family and Medical Leave. Section 250 Deduction for Foreign Derived Intangible Income (FDII) and Global Intangible Low-Taxed Income (GILTI). .................................... .................................... Allocation of Tax Amounts Between Certain Individuals in Community Property States. Premium Tax Credit (PTC). https://www.irs.gov/pub/irs-pdf/f8995ad.pdf https://www.irs.gov/pub/irs-pdf/f8995ac.pdf https://www.irs.gov/pub/irs-pdf/f8995ab.pdf https://www.irs.gov/pub/irs-pdf/f8995aa.pdf https://www.irs.gov/pub/irs-pdf/i8995.pdf https://www.irs.gov/pub/irs-pdf/f8995a.pdf https://www.irs.gov/pub/irs-pdf/f8995.pdf https://www.irs.gov/pub/irs-pdf/i8994.pdf https://www.irs.gov/pub/irs-pdf/f8994.pdf https://www.irs.gov/pub/irs-pdf/i8993.pdf https://www.irs.gov/pub/irs-pdf/f8993.pdf https://www.irs.gov/pub/irs-pdf/i8962.pdf https://www.irs.gov/pub/irs-pdf/f8962.pdf https://www.irs.gov/pub/irs-pdf/f8958.pdf Federal Register / Vol. 89, No. 172 / Thursday, September 5, 2024 / Notices 72709 VerDate Sep<11>2014 Form No. 22:19 Sep 04, 2024 Jkt 262001 Sfmt 4703 ............................. Form 6198 .......... ............................. Form 6251 .......... ............................. Form 6252 .......... Form 6478 .......... Instructions .. Form ............ Instructions .. Form ............ Instructions .. Form and Instructions. Form ............ Form 5884–A ..... Form ............ ............................. Form 5884 .......... Instructions .. Form ............ Fmt 4703 ............................. Schedule C (Form 5713). Form ............ Frm 00347 Instructions .. Schedule B (Form 5713). Form ............ Form 5713 .......... Form ............ Schedule A (Form 5713). PO 00000 Form ............ ............................. Form 5695 .......... Form ............ Instructions .. ............................. Schedule O (Form 5471). Instructions .. Form ............ Type khammond on DSKJM1Z7X2PROD with NOTICES Form name E:\FR\FM\05SEN1.SGM 05SEN1 Biofuel Producer Credit. Installment Sale Income. .................................... Alternative Minimum Tax-Individuals. .................................... At-Risk Limitations ..... .................................... Employee Retention Credit. International Boycott Report. International Boycott Factor (Section 999(c)(1)). Specifically Attributable Taxes and Income (Section 999(c)(2)). Tax Effect of the International Boycott Provisions. .................................... Work Opportunity Credit. .................................... .................................... Residential Energy Credits. Organization or Reorganization of Foreign Corporation, and Acquisitions and Dispositions of its Stock. .................................... https://www.irs.gov/pub/irs-pdf/f6478.pdf ...... https://www.irs.gov/pub/irs-pdf/f6252.pdf ...... https://www.irs.gov/pub/irs-pdf/i6251.pdf ....... https://www.irs.gov/pub/irs-pdf/f6251.pdf ...... https://www.irs.gov/pub/irs-pdf/i6198.pdf ....... https://www.irs.gov/pub/irs-pdf/f6198.pdf ...... https://www.irs.gov/pub/irs-pdf/i5884a.pdf ..... https://www.irs.gov/pub/irs-pdf/f5884a.pdf .... https://www.irs.gov/pub/irs-pdf/i5884.pdf ....... https://www.irs.gov/pub/irs-pdf/i5713.pdf ....... https://www.irs.gov/pub/irs-pdf/f5884.pdf ...... https://www.irs.gov/pub/irs-pdf/f5713sc.pdf ... https://www.irs.gov/pub/irs-pdf/f5713sb.pdf ... https://www.irs.gov/pub/irs-pdf/f5713sa.pdf ... https://www.irs.gov/pub/irs-pdf/f5713.pdf ...... https://www.irs.gov/pub/irs-pdf/i5695.pdf ....... https://www.irs.gov/pub/irs-pdf/f5695.pdf ...... https://www.irs.gov/pub/irs-pdf/i5471.pdf ....... https://www.irs.gov/pub/irs-pdf/f5471so.pdf ... URL Form and Instructions. Form and Instructions. Form and Instructions. Form and Instructions. Form and Instructions. Form and Instructions. Form and Instructions. Form and Instructions. Instructions ...... Form and Instructions. Form and Instructions. Form ................ Instructions ...... Form and Instructions. Form and Instructions. Instructions ...... Form ................ Form ................ Instructions ...... Type Form W–4 V ....... Form W–4 S ....... Form W–4 P ....... Form W–4 (ZH– T). Form W–4 (ZH– S). Form W–4 (VIE) Form W–4 (RU) .. Form W–4 (KO) .. Form W–4 (SP) .. ............................. Form W–4 .......... Form T (Timber) ............................. Form 9465 SP .... ............................. Form 9465 .......... Form 9000 (SP) Form 9000 .......... ............................. Form No. INDIVIDUAL TAX FORMS—Continued Form name .................................... 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. Forest Activities Schedule. Installment Agreement Request (Spanish Version). .................................... Alternative Media Preference. Alternative Media Preference (Spanish Version). Installment Agreement Request. .................................... .................................... URL https://www.irs.gov/pub/irs-pdf/fw4v.pdf https://www.irs.gov/pub/irs-pdf/fw4s.pdf https://www.irs.gov/pub/irs-pdf/fw4p.pdf https://www.irs.gov/pub/irs-pdf/fw4zht.pdf https://www.irs.gov/pub/irs-pdf/fw4zhs.pdf https://www.irs.gov/pub/irs-pdf/fw4vie.pdf https://www.irs.gov/pub/irs-pdf/fw4ru.pdf https://www.irs.gov/pub/irs-pdf/fw4ko.pdf https://www.irs.gov/pub/irs-pdf/fw4sp.pdf https://www.irs.gov/pub/irs-pdf/it.pdf https://www.irs.gov/pub/irs-pdf/fw4.pdf https://www.irs.gov/pub/irs-pdf/ft.pdf https://www.irs.gov/pub/irs-pdf/i9465sp.pdf https://www.irs.gov/pub/irs-pdf/f9465sp.pdf https://www.irs.gov/pub/irs-pdf/i9465.pdf https://www.irs.gov/pub/irs-pdf/f9465.pdf https://www.irs.gov/pub/irs-pdf/f9000sp.pdf https://www.irs.gov/pub/irs-pdf/f9000.pdf https://www.irs.gov/pub/irs-pdf/i8995a.pdf 72710 Federal Register / Vol. 89, No. 172 / Thursday, September 5, 2024 / Notices VerDate Sep<11>2014 22:19 Sep 04, 2024 Jkt 262001 ............................. Instructions .. PO 00000 Frm 00348 Fmt 4703 Sfmt 4703 E:\FR\FM\05SEN1.SGM Form 7210 .......... ............................. Form 7211 .......... ............................. Form 7213 .......... ............................. Instructions .. Form ............ Instructions .. Form ............ Instructions .. Form 7207 .......... Form ............ Form ............ ............................. Instructions .. ............................. Form 7206 .......... Form ............ Instructions .. ............................. Form 7205 .......... ............................. Instructions .. Form ............ Instructions .. Form 7204 .......... Form 7203 .......... Form ............ Form ............ ............................. Form 6781 .......... Form 6765 .......... Form ............ Instructions .. Form and Instructions. ............................. Instructions .. khammond on DSKJM1Z7X2PROD with NOTICES 05SEN1 .................................... Nuclear Power Production Credit. Clean Electricity Production Credit. .................................... Clean Hydrogen Production Credit. .................................... Advanced Manufacturing Production Credit. .................................... Self-Employed Health Insurance Deduction. .................................... Energy Efficient Commercial Buildings Deduction. .................................... Consent to Extend the Time to Assess Tax Related to Contested Foreign Income Taxes-Provisional Foreign Tax Credit Agreement. .................................... .................................... Gains and Losses from Section 1256 Contracts and Straddles. S Corporation Shareholder Stock and Debt Basis Limitations. .................................... Credit for Increasing Research Activities. .................................... https://www.irs.gov/pub/irs-pdf/i7213.pdf ....... Still under development at the time of release of this notice. https://www.irs.gov/pub/irs-pdf/f7213.pdf ...... https://www.irs.gov/pub/irs-dft/f7211--dft.pdf https://www.irs.gov/pub/irs-pdf/i7210.pdf ....... https://www.irs.gov/pub/irs-pdf/f7210.pdf ...... https://www.irs.gov/pub/irs-pdf/i7207.pdf ....... https://www.irs.gov/pub/irs-pdf/f7207.pdf ...... https://www.irs.gov/pub/irs-pdf/i7206.pdf ....... https://www.irs.gov/pub/irs-pdf/f7206.pdf ...... https://www.irs.gov/pub/irs-pdf/i7205.pdf ....... https://www.irs.gov/pub/irs-pdf/f7205.pdf ...... https://www.irs.gov/pub/irs-pdf/i7204.pdf ....... https://www.irs.gov/pub/irs-pdf/f7204.pdf ...... https://www.irs.gov/pub/irs-pdf/i7203.pdf ....... https://www.irs.gov/pub/irs-pdf/f7203.pdf ...... https://www.irs.gov/pub/irs-pdf/i6765.pdf ....... https://www.irs.gov/pub/irs-pdf/f6781.pdf ...... https://www.irs.gov/pub/irs-pdf/f6765.pdf ...... https://www.irs.gov/pub/irs-pdf/i6478.pdf ....... Other: TD 9408 Other: TD 9764 Other: Notice 2024–60. Other: Publication 972 Tables. Other: Rev. Proc. 2004– 12. Rev. Proc. 2019–38. Rev. Proc. 2024–09. Rev. Proc. 2024–23. Other: TD 8400 Other: Notice 2006–52. Other: Notice 2008–40. Form ................ Form ................ Instructions ...... Form and Instructions. Instructions ...... Instructions ...... Form ................ Form and Instructions. Form and Instructions. ............................. ............................. ............................. ............................. ............................. ............................. ............................. ............................. ............................. ............................. ............................. 15620 ................. Form W–7 (COA) ............................. Form W–7 (SP) .. ............................. ............................. Form W–7 A ....... Form W–7 .......... Form W–4 R ....... .................................... .................................... .................................... .................................... .................................... .................................... .................................... .................................... .................................... .................................... .................................... Certificate of Accuracy for IRS Individual Taxpayer Identification Number. Section 83(b) Election Application for IRS Individual Taxpayer Identification Number (Spanish Version). .................................... Withholding Certificate for Retirement Payments Other Than Pensions or Annuities. Application for IRS Individual Taxpayer Identification Number. .................................... Application for Taxpayer Identification Number for Pending U.S. Adoptions. .................................... https://www.govinfo.gov/content/pkg/ CRECB-2016-pt4/pdf/CRECB-2016-pt4Pg5756-6.pdf https://www.irs.gov/pub/irs-irbs/irb08-33.pdf Copy available upon request. https://www.irs.gov/pub/irs-drop/rp-24-23.pdf https://www.irs.gov/pub/irs-drop/rp-24-09.pdf https://www.irs.gov/pub/irs-drop/rp-19-38.pdf https://www.irs.gov/pub/irs-irbs/irb04-09.pdf https://www.irs.gov/pub/irs-pdf/p972.pdf https://www.irs.gov/pub/irs-drop/n-24-60.pdf https://www.irs.gov/pub/irs-irbs/irb08-14.pdf https://www.irs.gov/pub/irs-irbs/irb06-26.pdf Still under development at the time of release of this notice. https://www.irs.gov/pub/irs-pdf/fw7coa.pdf https://www.irs.gov/pub/irs-pdf/iw7sp.pdf https://www.irs.gov/pub/irs-pdf/fw7sp.pdf https://www.irs.gov/pub/irs-pdf/iw7a.pdf https://www.irs.gov/pub/irs-pdf/iw7.pdf https://www.irs.gov/pub/irs-pdf/fw7a.pdf https://www.irs.gov/pub/irs-pdf/fw7.pdf https://www.irs.gov/pub/irs-pdf/fw4r.pdf Federal Register / Vol. 89, No. 172 / Thursday, September 5, 2024 / Notices 72711 VerDate Sep<11>2014 22:19 Sep 04, 2024 ............................. Instructions .. Jkt 262001 PO 00000 ............................. Form 8275 .......... Form ............ Instructions .. Form 8082 .......... Instructions .. Form 8082 .......... Form 7218 .......... Form ............ Form ............ ............................. Instructions .. Form No. Form 7217 .......... Type Form ............ khammond on DSKJM1Z7X2PROD with NOTICES Form name .................................... Disclosure Statement Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR). .................................... Clean Fuel Production Credit. .................................... .................................... Partner’s Report of Property Distributed by a Partnership. https://www.irs.gov/pub/irs-pdf/i8275.pdf. https://www.irs.gov/pub/irs-pdf/f8275.pdf ...... https://www.irs.gov/pub/irs-pdf/i8082.pdf ....... Still under development at the time of release of this notice. https://www.irs.gov/pub/irs-pdf/f8082.pdf ...... Still under development at the time of release of this notice. https://www.irs.gov/pub/irs-dft/f7218--dft.pdf https://www.irs.gov/pub/irs-dft/f7217--dft.pdf URL Other: TD 9999 Other: TD 9998 Other: TD 9993 Other: TD 9959 Other: TD 9924 Other: TD 9920 Other: TD 9902 Type ............................. ............................. ............................. ............................. ............................. ............................. ............................. Form No. INDIVIDUAL TAX FORMS—Continued Form name .................................... .................................... .................................... .................................... .................................... .................................... .................................... URL https://www.govinfo.gov/content/pkg/FR2024-06-25/pdf/2024-13331.pdf https://www.govinfo.gov/content/pkg/FR2024-06-28/pdf/2024-13844.pdf https://www.govinfo.gov/content/pkg/FR2020-07-23/pdf/2020-15351.pdf?utm_ medium=email&utm _campaign= subscription+mailing+list&A1utm_source= federalregister.gov https://www.govinfo.gov/content/pkg/FR2020-10-01/pdf/2020-21777.pdf https://www.govinfo.gov/content/pkg/FR2020-10-06/pdf/2020-22071.pdf https://www.govinfo.gov/content/pkg/FR2022-01-04/pdf/2021-27887.pdf https://www.govinfo.gov/content/pkg/FR2024-08-22/html/2024-18576.htm 72712 Federal Register / Vol. 89, No. 172 / Thursday, September 5, 2024 / Notices Frm 00349 Fmt 4703 Sfmt 4703 E:\FR\FM\05SEN1.SGM 05SEN1 Federal Register / Vol. 89, No. 172 / Thursday, September 5, 2024 / Notices [FR Doc. 2024–19918 Filed 9–4–24; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Agency Information Collection Activities; Submission for OMB Review; Comment Request; New Markets Tax Credit Program Application Departmental Offices, Department of the Treasury. ACTION: Notice of information collection; request for comment. AGENCY: The Department of the Treasury will submit the following information collection request to the Office of Management and Budget (OMB) for review and clearance in accordance with the Paperwork Reduction Act of 1995, on or after the date of publication of this notice. The public is invited to submit comments on this request. DATES: Comments should be received on or before October 7, 2024 to be assured of consideration. ADDRESSES: Written comments and recommendations for the proposed information collection should be sent within 30 days of publication of this notice to www.reginfo.gov/public/do/ PRAMain. Find this particular information collection by selecting ‘‘Currently under 30-day Review—Open for Public Comments’’ or by using the search function. FOR FURTHER INFORMATION CONTACT: Copies of the submissions may be obtained from Spencer W. Clark by emailing PRA@treasury.gov, calling (202) 927–5331, or viewing the entire information collection request at www.reginfo.gov. SUPPLEMENTARY INFORMATION: khammond on DSKJM1Z7X2PROD with NOTICES SUMMARY: Community Development Financial Institutions Fund (CDFI Fund) Title: New Markets Tax Credit Program Application. OMB Control Number: 1559–0016. Type of Review: Reinstatement of a previously approved collection. Description: The New Markets Tax Credit (NMTC) Program provides an incentive to investors in the form of a tax credit, which is expected to stimulate investment in private capital that, and in turn, will facilitate economic and community development in low-income communities. To qualify for an allocation of tax credits under the NMTC Program an entity must be certified as a qualified community development entity and submit an allocation application to the CDFI Fund. VerDate Sep<11>2014 22:19 Sep 04, 2024 Jkt 262001 Upon receipt of such applications, the CDFI Fund will conduct a competitive review process to evaluate applications for the receipt of NMTC allocations. The NMTC Program Application has been updated for CY 2024–2026 based upon the CDFI Fund’s review and adjudication of public comments received in response to a Federal Register notice issued on February 23, 2024 (89 FR 13801). Form: New Markets Tax Credit Allocation Application. Affected Public: Businesses or other for-profits; State, Tribal or Local Governments. Estimated Number of Respondents: 197. Frequency of Response: Annually. Estimated Total Number of Annual Responses: 197. Estimated Time per Response: 305 hours. Estimated Total Annual Burden Hours: 60,121. Authority: 44 U.S.C. 3501 et seq. Spencer W. Clark, Treasury PRA Clearance Officer. [FR Doc. 2024–19957 Filed 9–4–24; 8:45 am] BILLING CODE 4810–70–P DEPARTMENT OF VETERANS AFFAIRS [OMB Control No. 2900–0891] Agency Information Collection Activity: COVID–19 Refund Modification Veterans Benefits Administration, Department of Veterans Affairs. ACTION: Notice. AGENCY: Veterans Benefits Administration (VBA), Department of Veterans Affairs (VA), is announcing an opportunity for public comment on the proposed collection of certain information by the agency. Under the Paperwork Reduction Act (PRA) of 1995, Federal agencies are required to publish notice in the Federal Register concerning each proposed collection of information, including each proposed extension of a currently approved collection, and allow 60 days for public comment in response to the notice. DATES: Comments must be received on or before November 4, 2024. ADDRESSES: Comments must be submitted through www.regulations.gov. FOR FURTHER INFORMATION CONTACT: Program-Specific information: Nancy J. Kessinger, 202–632–8924, Nancy.Kessinger@va.gov. SUMMARY: PO 00000 Frm 00350 Fmt 4703 Sfmt 4703 72713 VA PRA information: Maribel Aponte, 202–461–8900, vacopaperworkreduact@ va.gov. SUPPLEMENTARY INFORMATION: Under the PRA of 1995, Federal agencies must obtain approval from the Office of Management and Budget (OMB) for each collection of information they conduct or sponsor. This request for comment is being made pursuant to Section 3506(c)(2)(A) of the PRA. With respect to the following collection of information, VBA invites comments on: (1) whether the proposed collection of information is necessary for the proper performance of VBA’s functions, including whether the information will have practical utility; (2) the accuracy of VBA’s estimate of the burden of the proposed collection of information; (3) ways to enhance the quality, utility, and clarity of the information to be collected; and (4) ways to minimize the burden of the collection of information on respondents, including through the use of automated collection techniques or the use of other forms of information technology. Title: COVID–19 Refund Modification. OMB Control Number: 2900–0891. Type of Review: Extension of a currently approved collection. Abstract: VA is keeping this information collection open for resubmissions regarding the loan modification options available to servicers that do not require VA’s prior approval to include the COVID–19 Refund Modification, to assist certain COVID-impacted veterans as they exit a COVID–19 forbearance. Under 38 U.S.C. 3720(a)(2), Congress has provided the Secretary with discretion ‘‘[n]otwithstanding the provisions of any other law’’ to set the terms and conditions to which the Secretary will consent to loan modifications. Additionally, while VA has outlined in regulation at 38 CFR 36.4315(a) the terms of loan modifications that do not require prior VA approval, VA may waive a regulatory requirement if VA finds the interest of the Government are not adversely affected and such waiver would relieve undue prejudice to a debtor, holder, or other person without impairing the vest rights of any person affected. 38 CFR 36.4338(a). Affected Public: Individuals or Households. Estimated Annual Burden: 1,588. Estimated Average Burden per Respondent: 90 minutes. Frequency of Response: One time. Estimated Number of Respondents: 1,059. E:\FR\FM\05SEN1.SGM 05SEN1

Agencies

[Federal Register Volume 89, Number 172 (Thursday, September 5, 2024)]
[Notices]
[Pages 72699-72713]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2024-19918]


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

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 4, 
2024 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]. Please include, ``OMB 
Number: 1545-0074--Public Comment Request Notice'' in the Subject line.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of this collection can be directed to R. Joseph 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:

Tax Compliance Burden

    Tax compliance burden is defined as the time and money taxpayers 
spend to comply with their tax filing responsibilities. Time-related 
activities include recordkeeping, tax planning, gathering tax 
materials, learning about the law and what you need to do, and 
completing and submitting the return. Out-of-pocket costs include 
expenses such as purchasing tax software, paying a third-party 
preparer, and printing and postage. Tax compliance burden does not 
include a taxpayer's tax liability, economic inefficiencies caused by 
sub-optimal choices related to tax deductions or credits, or 
psychological costs.

Proposed PRA Submission to OMB

    Title: U.S. Income Tax Return for Individual Taxpayers.
    OMB Number: 1545-0074.
    Form Numbers: 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 2025, the Internal 
Revenue Service (IRS) will continue to employ its free direct e-file 
tax return system (Direct File) as an optional service available to 
taxpayers with supported tax situations.
    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. These estimated figures are expected to be available by 
the release of the 30-day 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: 172,900,000.
    Preliminary Estimated Time per Respondent (Hours): 13 hrs. 6 mins.
    Preliminary Estimated Total Annual Time (Hours): 2,266,000,000.
    Preliminary Estimated Total Annual Monetized Time ($): 
46,672,000,000.
    Preliminary Estimated Total Out-of-Pockets Costs ($): 
45,684,000,000.
    Preliminary Estimated Total Monetized Burden ($): 92,356,000,000.

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


    Note: Amounts below are estimates for Fiscal Year (FY) 2025. 
Reported time and cost burdens are national averages and do not 
necessarily reflect a ``typical case.'' Most taxpayers experience 
lower than average burden, with taxpayer burden varying considerably 
by taxpayer type. Detail may not add due to rounding.


          ICB Estimates for the 1040/SR/NR/NR-EZ/X Series of Returns and Supporting Forms and Schedules
                                                    [FY2025]
----------------------------------------------------------------------------------------------------------------
                                                                               Program change
                                                                   FY24            due to             FY25
                                                                                 adjustment
----------------------------------------------------------------------------------------------------------------
Number of Respondents.....................................        171,800,000       1,100,000        172,900,000
Burden in Hours...........................................      2,249,000,000      17,000,000      2,266,000,000
Monetized Time Burden.....................................    $46,342,000,000    $330,000,000    $46,672,000,000

[[Page 72700]]

 
Out-of-Pocket Costs.......................................    $45,365,000,000    $319,000,000    $45,684,000,000
                                                           -----------------------------------------------------
Total Monetized Burden....................................    $91,707,000,000    $649,000,000    $92,356,000,000
----------------------------------------------------------------------------------------------------------------

    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
     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: August 30, 2024.
Ronald J. Durbala,
IRS Tax Analyst.

[[Page 72701]]



                                                                  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-pdf/                                                                  pub/irs-pdf/
                                                      i1040gi.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-pdf/
                                    Return (Spanish   dft.pdf.                                                    Contributions.    f8283.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         Form 1040         https://www.irs.gov/   Form and           Form 8332.......  Release/          https://www.irs.gov/
                  Schedule 1.       Schedule 1        pub/irs-dft/f1040s1_  Instructions.                        Revocation of     pub/irs-pdf/
                                    Additional        dft.pdf.                                                    Release of        f8332.pdf
                                    Income and                                                                    Claim to
                                    Adjustments to                                                                Exemption for
                                    Income.                                                                       Child by
                                                                                                                  Custodial
                                                                                                                  Parent.
Form...........  Form 1040         Additional        https://www.irs.gov/   Form and           Form 8379.......  Injured Spouse    https://www.irs.gov/
                  Schedule 1 (SP).  Income and        pub/irs-dft/f1040s1s-  Instructions.                        Allocation.       pub/irs-pdf/
                                    Adjustments to    -dft.pdf.                                                                     f8379.pdf
                                    Income in
                                    Spanish.
Form...........  Form 1040         Additional Taxes  https://www.irs.gov/   Instructions.....  ................  ................  https://www.irs.gov/
                  Schedule 2.                         pub/irs-dft/f1040s2_                                                         pub/irs-pdf/
                                                      dft.pdf.                                                                      i8379.pdf
Form...........  Form 1040         Additional Taxes  https://www.irs.gov/   Form and           Form 8396.......  Mortgage          https://www.irs.gov/
                  Schedule 2 (SP).  (Spanish          pub/irs-dft/f1040s2s-  Instructions.                        Interest Credit.  pub/irs-pdf/
                                    version).         -dft.pdf.                                                                     f8396.pdf
Form...........  Form 1040         Additional        https://www.irs.gov/   Form.............  Form 8404.......  Interest Charge   https://www.irs.gov/
                  Schedule 3.       Credits and       pub/irs-dft/f1040s3_                                       on DISC-Related   pub/irs-pdf/
                                    Payments.         dft.pdf.                                                    Deferred Tax      f8404.pdf
                                                                                                                  Liability.
Form...........  Form 1040         Additional        https://www.irs.gov/   Form and           Form 8453.......  U.S. Individual   https://www.irs.gov/
                  Schedule 3 (SP).  Credits and       pub/irs-dft/f1040s3s-  Instructions.                        Income Tax        pub/irs-pdf/
                                    Payments          -dft.pdf.                                                   Transmittal for   f8453.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      pub/irs-pdf/           Instructions.                        Income Tax        pub/irs-pdf/
                                    Tax Return.       f1040c.pdf.                                                 Transmittal for   f8453sp.pdf
                                                                                                                  an IRS e-file
                                                                                                                  Return (Spanish
                                                                                                                  version).
Instructions...  ................  ................  https://www.irs.gov/   Form.............  Form 8582.......  Passive Activity  https://www.irs.gov/
                                                      pub/irs-pdf/                                                Loss Limitation.  pub/irs-pdf/
                                                      i1040c.pdf.                                                                   f8582.pdf
Form...........  Form 1040 X.....  Amended U.S.      https://www.irs.gov/   Instructions.....  ................  ................  https://www.irs.gov/
                                    Individual        pub/irs-pdf/                                                                  pub/irs-pdf/
                                    Income Tax        f1040x.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      pub/irs-dft/f1040nr_                                                         pub/irs-pdf/
                                    Tax Return.       dft.pdf.                                                                      i8582cr.pdf
Instructions...  ................  ................  https://www.irs.gov/   Form.............  Form 8586.......  Low-Income        https://www.irs.gov/
                                                      pub/irs-pdf/                                                Housing Credit.   pub/irs-pdf/
                                                      i1040nr.pdf.                                                                  f8586.pdf
Form...........  Form 1040 NR      U.S. Nonresident  https://www.irs.gov/   Form.............  Form 8594.......  Asset             https://www.irs.gov/
                  (SP).             Alien Income      pub/irs-pdf/                                                Acquisition       pub/irs-pdf/
                                    Tax Return        f1040nrs.pdf.                                               Statement Under   f8594.pdf
                                    (Spanish                                                                      Section 1060.
                                    Version).
Instructions...  ................  ................  https://www.irs.gov/   Instructions.....  ................  ................  https://www.irs.gov/
                                                      pub/irs-dft/i1040nrs-                                                         pub/irs-pdf/
                                                      -dft.pdf.                                                                     i8594.pdf
Form...........  1040 NR           Tax on Income     https://www.irs.gov/   Form.............  Form 8606.......  Nondeductible     https://www.irs.gov/
                  (Schedule NEC).   Not Effectively   pub/irs-dft/f1040nrn-                                       IRAs.             pub/irs-pdf/
                                    Connected with    -dft.pdf.                                                                     f8606.pdf
                                    a U.S. Trade or
                                    Business.
Form...........  1040 NR           Tax on Income     https://www.irs.gov/   Instructions.....  ................  ................  https://www.irs.gov/
                  (Schedule NEC)    Not Effectively   pub/irs-pdf/                                                                  pub/irs-pdf/
                  (SP).             Connected with    f1040nrn.pdf.                                                                 i8606.pdf
                                    a U.S. Trade or
                                    Business
                                    (Spanish
                                    Version).

[[Page 72702]]

 
Form...........  1040 NR           Itemized          https://www.irs.gov/   Form.............  Form 8609-A.....  Annual Statement  https://www.irs.gov/
                  (Schedule A).     Deductions.       pub/irs-dft/f1040nra-                                       for Low-Income    pub/irs-pdf/
                                                      -dft.pdf.                                                   Housing Credit.   f8609a.pdf
Form...........  1040 NR           Itemized          https://www.irs.gov/   Instructions.....  ................  ................  https://www.irs.gov/
                  (Schedule A)      Deductions        pub/irs-pdf/                                                                  pub/irs-pdf/
                  (SP).             (Spanish          f1040nra.pdf.                                                                 i8609a.pdf
                                    Version).
Form...........  1040 NR           Other             https://www.irs.gov/   Form and           Form 8611.......  Recapture of Low- https://www.irs.gov/
                  (Schedule OI).    Information.      pub/irs-dft/f1040nro-  Instructions.                        Income Housing    pub/irs-pdf/
                                                      -dft.pdf.                                                   Credit.           f8611.pdf
Form...........  1040 NR           Other             https://www.irs.gov/   Form.............  Form 8615.......  Tax for Certain   https://www.irs.gov/
                  (Schedule OI)     Information       pub/irs-pdf/                                                Children Who      pub/irs-pdf/
                  (SP).             (Spanish          f1040ois.pdf.                                               Have Unearned     f8615.pdf
                                    Version).                                                                     Income.
Form...........  1040 NR           Gain or Loss of   https://www.irs.gov/   Instructions.....  ................  ................  https://www.irs.gov/
                  (Schedule P).     Foreign Persons   pub/irs-dft/f1040nrp-                                                         pub/irs-pdf/
                                    from Sale or      -dft.pdf.                                                                     i8615.pdf
                                    Exchange of
                                    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    f8621.pdf
                                    (Including the                                                                a Passive
                                    Additional                                                                    Foreign
                                    Child Tax                                                                     Investment
                                    Credit for Bona                                                               Company or
                                    Fide Residents                                                                Qualified
                                    of Puerto Rico)                                                               Electing Fund.
                                    (Puerto Rico
                                    Version).
Instructions...  ................  ................  https://www.irs.gov/   Instructions.....  ................  ................  https://www.irs.gov/
                                                      pub/irs-pdf/                                                                  pub/irs-pdf/
                                                      i1040pr.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-pdf/                                                Shareholder       pub/irs-pdf/
                                                      f1040s.pdf.                                                 Making Certain    f8621a.pdf
                                                                                                                  Late Elections
                                                                                                                  to End
                                                                                                                  Treatment as a
                                                                                                                  Passive Foreign
                                                                                                                  Investment
                                                                                                                  Company.
Form...........  Form 1040-SR      Tax Return for    https://www.irs.gov/   Instructions.....  ................  ................  https://www.irs.gov/
                  (SP).             Seniors           pub/irs-pdf/                                                                  pub/irs-pdf/
                                    (Spanish          f1040srs.pdf.                                                                 i8621a.pdf
                                    version).
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-pdf/
                                    Return            dft.pdf.                                                    Income Tax to     f8689.pdf
                                    (Including the                                                                the U.S. Virgin
                                    Additional                                                                    Islands.
                                    Child Tax
                                    Credit for Bona
                                    Fide Residents
                                    of Puerto Rico).
Instructions...  ................  ................  https://www.irs.gov/   Form.............  Form 8697.......  Interest          https://www.irs.gov/
                                                      pub/irs-pdf/                                                Computation       pub/irs-pdf/
                                                      i1040ss.pdf.                                                Under the Look-   f8697.pdf
                                                                                                                  Back Method for
                                                                                                                  Completed Long-
                                                                                                                  Term Contracts.
Form...........  Form 1040-SS      U.S. Self-        https://www.irs.gov/   Instructions.....  ................  ................  https://www.irs.gov/
                  (SP).             Employment Tax    pub/irs-dft/f1040sss-                                                         pub/irs-pdf/
                                    Return            -dft.pdf.                                                                     i8697.pdf
                                    (Including the
                                    Additional
                                    Child Tax
                                    Credit for Bona
                                    Fide Residents
                                    of Puerto Rico)
                                    (Spanish
                                    Version).
Instructions...  ................  ................  https://www.irs.gov/   Form.............  Form 8801.......  Credit for Prior  https://www.irs.gov/
                                                      pub/irs-dft/i1040sss-                                       Year Minimum      pub/irs-pdf/
                                                      -dft.pdf.                                                   Tax-              f8801.pdf
                                                                                                                  Individuals,
                                                                                                                  Estates, and
                                                                                                                  Trusts.
Form...........  Schedule A        Itemized          https://www.irs.gov/   Instructions.....  ................  ................  https://www.irs.gov/
                  (1040).           Deductions.       pub/irs-dft/f1040sa--                                                         pub/irs-pdf/
                                                      dft.pdf.                                                                      i8801.pdf

[[Page 72703]]

 
Instructions...  ................  ................  https://www.irs.gov/   Form and           Form 8814.......  Parents'          https://www.irs.gov/
                                                      pub/irs-pdf/           Instructions.                        Election to       pub/irs-pdf/
                                                      i1040sca.pdf.                                               Report Child's    f8814.pdf
                                                                                                                  Interest and
                                                                                                                  Dividends.
Form...........  Schedule B (Form  Interest and      https://www.irs.gov/   Instructions.....  ................  ................  https://www.irs.gov/
                  1040).            Ordinary          pub/irs-dft/f1040sb--                                                         pub/irs-pdf/
                                    Dividends.        dft.pdf.                                                                      i8814.pdf
Instructions...  ................  ................  https://www.irs.gov/   Form and           Form 8815.......  Exclusion of      https://www.irs.gov/
                                                      pub/irs-pdf/           Instructions.                        Interest from     pub/irs-pdf/
                                                      i1040sb.pdf.                                                Series EE and I   f8815.pdf
                                                                                                                  U.S. Savings
                                                                                                                  Bonds Issued
                                                                                                                  After 1989.
Form...........  Schedule C (Form  Profit or Loss    https://www.irs.gov/   Form and           Form 8818.......  Optional Form to  https://www.irs.gov/
                  1040).            from Business.    pub/irs-dft/f1040sc--  Instructions.                        Record            pub/irs-pdf/
                                                      dft.pdf.                                                    Redemption of     f8818.pdf
                                                                                                                  Series EE and I
                                                                                                                  U.S. Savings
                                                                                                                  Bonds Issued
                                                                                                                  After 1989.
Instructions...  ................  ................  https://www.irs.gov/   Form and           Form 8820.......  Orphan Drug       https://www.irs.gov/
                                                      pub/irs-pdf/           Instructions.                        Credit.           pub/irs-pdf/
                                                      i1040sc.pdf.                                                                  f8820.pdf
Form...........  Schedule C (SP)   Profit or Loss    https://www.irs.gov/   Form.............  Form 8824.......  Like-Kind         https://www.irs.gov/
                  (Form 1040).      from Business     pub/irs-dft/f1040scs-                                       Exchanges.        pub/irs-pdf/
                                    (Spanish          -dft.pdf.                                                                     f8824.pdf
                                    Version).
Instructions...  ................  ................  https://www.irs.gov/   Instructions.....  ................  ................  https://www.irs.gov/
                                                      pub/irs-pdf/                                                                  pub/irs-pdf/
                                                      i1040scs.pdf.                                                                 i8824.pdf
Form...........  Schedule D (Form  Capital Gains     https://www.irs.gov/   Form and           Form 8826.......  Disabled Access   https://www.irs.gov/
                  1040).            and Losses.       pub/irs-dft/f1040sd--  Instructions.                        Credit.           pub/irs-pdf/
                                                      dft.pdf.                                                                      f8826.pdf
Instructions...  ................  ................  https://www.irs.gov/   Form.............  Form 8828.......  Recapture of      https://www.irs.gov/
                                                      pub/irs-pdf/                                                Federal           pub/irs-pdf/
                                                      i1040sd.pdf.                                                Mortgage          f8828.pdf
                                                                                                                  Subsidy.
Form...........  Schedule E (Form  Supplemental      https://www.irs.gov/   Instructions.....  ................  ................  https://www.irs.gov/
                  1040).            Income and Loss.  pub/irs-dft/f1040se--                                                         pub/irs-pdf/
                                                      dft.pdf.                                                                      i8828.pdf
Instructions...  ................  ................  https://www.irs.gov/   Form.............  Form 8829.......  Expenses for      https://www.irs.gov/
                                                      pub/irs-pdf/                                                Business Use of   pub/irs-pdf/
                                                      i1040se.pdf.                                                Your Home.        f8829.pdf
Form...........  Schedule EIC      Earned Income     https://www.irs.gov/   Instructions.....  ................  ................  https://www.irs.gov/
                  (Form 1040).      Credit.           pub/irs-dft/f1040sei-                                                         pub/irs-pdf/
                                                      -dft.pdf.                                                                     i8829.pdf
Form...........  Schedule EIC      Earned Income     https://www.irs.gov/   Form and           Form 8833.......  Treaty-Based      https://www.irs.gov/
                  (SP) (F. 1040).   Credit (Spanish   pub/irs-dft/f1040sep-  Instructions.                        Return Position   pub/irs-pdf/
                                    version).         -dft.pdf.                                                   Disclosure        f8833.pdf
                                                                                                                  Under Section
                                                                                                                  6114 or 7701(b).
Form...........  Schedule F (Form  Profit or Loss    https://www.irs.gov/   Form.............  Form 8834.......  Qualified         https://www.irs.gov/
                  1040).            from Farming.     pub/irs-dft/f1040sf--                                       Electric          pub/irs-pdf/
                                                      dft.pdf.                                                    Vehicle Credit.   f8834.pdf
Instructions...  ................  ................  https://www.irs.gov/   Form and           Form 8835.......  Renewable         https://www.irs.gov/
                                                      pub/irs-dft/i1040sf_  Instructions.                        Electricity,      pub/irs-pdf/
                                                      dft.pdf.                                                    Refined Coal,     f8835.pdf
                                                                                                                  and Indian Coal
                                                                                                                  Production
                                                                                                                  Credit.
Form...........  Schedule F (SP)   Profit or Loss    https://www.irs.gov/   Instructions.....  ................  ................  https://www.irs.gov/
                  (Form 1040).      from Farming      pub/irs-dft/f1040sfs-                                                         pub/irs-pdf/
                                    (Spanish          -dft.pdf.                                                                     i8835.pdf
                                    Version).
Instructions...  ................  ................  https://www.irs.gov/   Form and           Form 8838.......  Consent to        https://www.irs.gov/
                                                      pub/irs-dft/i1040sfs-  Instructions.                        Extend the Time   pub/irs-pdf/
                                                      -dft.pdf.                                                   to Assess Tax     f8838.pdf
                                                                                                                  Under Section
                                                                                                                  367-Gain
                                                                                                                  Recognition
                                                                                                                  Agreement.
Form...........  Schedule H (Form  Household         https://www.irs.gov/   Form and           Form 8838-P.....  Consent To        https://www.irs.gov/
                  1040).            Employment        pub/irs-dft/f1040sh--  Instructions.                        Extend the Time   pub/irs-dft/f8838p--
                                    Taxes.            dft.pdf.                                                    To Assess Tax     dft.pdf
                                                                                                                  Pursuant to the
                                                                                                                  Gain Deferral
                                                                                                                  Method (Section
                                                                                                                  721(c)).
Instructions...  ................  ................  https://www.irs.gov/   Form.............  Form 8839.......  Qualified         https://www.irs.gov/
                                                      pub/irs-dft/i1040sh_                                       Adoption          pub/irs-pdf/
                                                      dft.pdf.                                                    Expenses.         f8839.pdf
Form...........  Schedule H (SP)   Household         https://www.irs.gov/   Instructions.....  ................  ................  https://www.irs.gov/
                  (Form 1040).      Employment        pub/irs-dft/f1040shs-                                                         pub/irs-pdf/
                                    Taxes (Spanish    -dft.pdf.                                                                     i8839.pdf
                                    Version).
Instructions...  ................  ................  https://www.irs.gov/   Form and           Form 8840.......  Closer            https://www.irs.gov/
                                                      pub/irs-pdf/           Instructions.                        Connection        pub/irs-pdf/
                                                      i1040shs.pdf.                                               Exception         f8840.pdf
                                                                                                                  Statement for
                                                                                                                  Aliens.

[[Page 72704]]

 
Form...........  Schedule H (PR)   Household         https://www.irs.gov/   Form and           Form 8843.......  Statement for     https://www.irs.gov/
                  (Form 1040).      Employment        pub/irs-pdf/           Instructions.                        Exempt            pub/irs-pdf/
                                    Taxes (Puerto     f1040prh.pdf.                                               Individuals and   f8843.pdf
                                    Rico Version).                                                                Individuals
                                                                                                                  with a Medical
                                                                                                                  Condition.
Instructions...  ................  ................  https://www.irs.gov/   Form and           Form 8844.......  Empowerment Zone  https://www.irs.gov/
                                                      pub/irs-pdf/           Instructions.                        Employment        pub/irs-pdf/
                                                      i1040prh.pdf.                                               Credit.           f8844.pdf
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            https://www.irs.gov/
                                                      pub/irs-dft/i1040sj_                                       Employment        pub/irs-pdf/
                                                      dft.pdf.                                                    Credit.           f8845.pdf
Form...........  Schedule LEP      Request for       https://www.irs.gov/   Instructions.....  ................  ................  https://www.irs.gov/
                  (Form 1040).      Change in         pub/irs-dft/f1040lep-                                                         pub/irs-pdf/
                                    Language          -dft.pdf.                                                                     i8845.pdf
                                    Preference.
Instructions...  ................  ................  https://www.irs.gov/   Form and           Form 8846.......  Credit for        https://www.irs.gov/
                                                      pub/irs-pdf/           Instructions.                        Employer Social   pub/irs-pdf/
                                                      i1040lep.pdf.                                               Security and      f8846.pdf
                                                                                                                  Medicare Taxes
                                                                                                                  Paid on Certain
                                                                                                                  Employee Tips.
Form...........  Schedule LEP      Request for       https://www.irs.gov/   Form.............  Form 8853.......  Archer MSAa and   https://www.irs.gov/
                  (SP) (Form 1040   Change in         pub/irs-dft/f1040les-                                       Long-Term Care    pub/irs-pdf/
                  (SP)).            Language          -dft.pdf.                                                   Insurance         f8853.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-pdf/
                                    Disabled.         dft.pdf.                                                                      i8853.pdf
Instructions...  ................  ................  https://www.irs.gov/   Form.............  Form 8854.......  Initial and       https://www.irs.gov/
                                                      pub/irs-pdf/                                                Annual            pub/irs-pdf/
                                                      i1040sr.pdf.                                                Expatriation      f8854.pdf
                                                                                                                  Statement.
Form...........  Schedule SE       Self-Employment   https://www.irs.gov/   Instructions.....  ................  ................  https://www.irs.gov/
                  (Form 1040).      Tax.              pub/irs-dft/f1040sse-                                                         pub/irs-pdf/
                                                      -dft.pdf.                                                                     i8854.pdf
Instructions...  ................  ................  https://www.irs.gov/   Form.............  Form 8858.......  Information       https://www.irs.gov/
                                                      pub/irs-dft/i1040sse-                                       Return of U.S.    pub/irs-pdf/
                                                      -dft.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/f1040ssp-                                                         pub/irs-pdf/
                                    Version).         -dft.pdf.                                                                     i8858.pdf
Instructions...  ................  ................  https://www.irs.gov/   Form.............  Schedule M (Form  Transactions      https://www.irs.gov/
                                                      pub/irs-dft/i1040ssp-                     8858).            Between Foreign   pub/irs-pdf/
                                                      -dft.pdf.                                                   Disregarded       f8858sm.pdf
                                                                                                                  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-pdf/
                                                      dft.pdf.                                                    Columbia First-   f8859.pdf
                                                                                                                  Time Homebuyer
                                                                                                                  Credit.
Form and         Form 1040 ES/OCR  Estimated Tax     Form 1040-ES(OCR)      Form.............  Form 8862.......  Information to    https://www.irs.gov/
 Instructions.                      for Individuals   contains four                                               Claim Earned      pub/irs-pdf/
                                    (Optical          estimated tax                                               Income Credit     f8862.pdf
                                    Character         payment vouchers.                                           After
                                    Recognition       Form 1040-ES (OCR)                                          Disallowance.
                                    with Form         is included in the
                                    1040V).           2021 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      U.S. Estimated    https://www.irs.gov/   Form.............  Form 8862 (SP)..  Information to    https://www.irs.gov/
 Instructions.    (NR).             Tax for           pub/irs-pdf/                                                Claim Earned      pub/irs-pdf/
                                    Nonresident       f1040esn.pdf.                                               Income Credit     f8862sp.pdf
                                    Alien                                                                         After
                                    Individuals.                                                                  Disallowance
                                                                                                                  (Spanish
                                                                                                                  Version).

[[Page 72705]]

 
Form and         Form 1040 ES      Estimated         https://www.irs.gov/   Instructions.....  ................  ................  https://www.irs.gov/
 Instructions.    (PR).             Federal Tax on    pub/irs-pdf/                                                                  pub/irs-pdf/
                                    Self 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         https://www.irs.gov/
                  (Form 1040).      Qualifying        pub/irs-dft/f1040s8--                                       Credits           pub/irs-pdf/
                                    Children and      dft.pdf.                                                    (American         f8863.pdf
                                    Other                                                                         Opportunity and
                                    Dependents.                                                                   Lifetime
                                                                                                                  Learning
                                                                                                                  Credits).
Instructions...  ................  ................  https://www.irs.gov/   Instructions.....  ................  ................  https://www.irs.gov/
                                                      pub/irs-dft/i1040s8_                                                         pub/irs-pdf/
                                                      dft.pdf.                                                                      i8863.pdf
Form...........  Schedule 8812     Credits for       https://www.irs.gov/   Form.............  Form 8864.......  Biodiesel and     https://www.irs.gov/
                  (SP) (Form        Qualifying        pub/irs-dft/f1040s8s-                                       Renewable         pub/irs-pdf/
                  1040).            Children and      -dft.pdf.                                                   Diesel Fuels      f8864.pdf
                                    Other                                                                         Credit.
                                    Dependents
                                    (Spanish
                                    version).
Instructions...  ................  ................  https://www.irs.gov/   Instructions.....  ................  ................  https://www.irs.gov/
                                                      pub/irs-pdf/                                                                  pub/irs-pdf/
                                                      i1040s8s.pdf.                                                                 i8864.pdf
Form...........  172.............  Net Operating     Still under            Form.............  Form 8865.......  Return of U.S.    https://www.irs.gov/
                                    Losses (NOLs)     development at the                                          Persons with      pub/irs-pdf/
                                    for               time of release of                                          Respect to        f8865.pdf
                                    Individuals,      this notice.                                                Certain Foreign
                                    Estates, and                                                                  Partnerships.
                                    Trusts.
Form...........  Form 461........  Limitation on     https://www.irs.gov/   Form.............  Schedule K-1      Partner's Share   https://www.irs.gov/
                                    Business Losses.  pub/irs-pdf/f461.pdf.                     (Form 8865).      of Income,        pub/irs-pdf/
                                                                                                                  Deductions,       f8865sk1.pdf
                                                                                                                  Credits, etc.
Instructions...  ................  ................  https://www.irs.gov/   Form.............  Schedule K-2      Partners'         https://www.irs.gov/pub/irs-pdf/i461.pdf.                     (Form 8865).      Distributive      pub/irs-pdf/
                                                                                                                  Share Items--     f8865sk2.pdf
                                                                                                                  International.
Form and         Form 673........  Statement for     https://www.irs.gov/   Form.............  Schedule K-3      Partner's Share   https://www.irs.gov/
 Instructions.                      Claiming          pub/irs-pdf/f673.pdf.                     (Form 8865).      of Income,        pub/irs-pdf/
                                    Exemption from                                                                Deductions,       f8865sk3.pdf
                                    Withholding on                                                                Credits, etc.
                                    Foreign Earned                                                                International.
                                    Income Eligible
                                    for the
                                    Exclusion(s)
                                    Provided by
                                    Section 911.
Form...........  Form 926........  Return by a U.S.  https://www.irs.gov/   Form.............  Schedule O (Form  Transfer of       https://www.irs.gov/
                                    Transferor of     pub/irs-pdf/f926.pdf.                     8865).            Property to a     pub/irs-pdf/
                                    Property to a                                                                 Foreign           f8865so.pdf
                                    Foreign                                                                       Partnership
                                    Corporation.                                                                  (Under section
                                                                                                                  6038B).
Instructions...  ................  ................  https://www.irs.gov/   Form.............  Schedule P (Form  Acquisitions,     https://www.irs.gov/pub/irs-pdf/i926.pdf.                     8865).            Dispositions,     pub/irs-pdf/
                                                                                                                  and Changes of    f8865sp.pdf
                                                                                                                  Interests in a
                                                                                                                  Foreign
                                                                                                                  Partnership.
Form...........  Form 965-A......  Individual        https://www.irs.gov/   Instructions.....  ................  ................  https://www.irs.gov/
                                    Report of Net     pub/irs-pdf/                                                                  pub/irs-pdf/
                                    965 Tax           f965a.pdf.                                                                    i8865.pdf
                                    Liability.
Instructions...  ................  ................  https://www.irs.gov/   Form.............  Form 8866.......  Interest          https://www.irs.gov/
                                                      pub/irs-pdf/                                                Computation       pub/irs-pdf/
                                                      i965a.pdf.                                                  Under the Look-   f8866.pdf
                                                                                                                  Back Method for
                                                                                                                  Property
                                                                                                                  Depreciated
                                                                                                                  Under the
                                                                                                                  Income Forecast
                                                                                                                  Method.
Form...........  Form 965-C......  Transfer          https://www.irs.gov/   Instructions.....  ................  ................  https://www.irs.gov/
                                    Agreement Under   pub/irs-pdf/                                                                  pub/irs-pdf/
                                    965(h)(3).        f965c.pdf.                                                                    i8866.pdf
Instructions...  ................  ................  https://www.irs.gov/   .................  Form 8867.......  Paid Preparer's   https://www.irs.gov/
                                                      pub/irs-pdf/                                                Due Diligence     pub/irs-pdf/
                                                      i965c.pdf.                                                  Checklist.        f8867.pdf
Form and         Form 970........  Application to    https://www.irs.gov/   Instructions.....  ................  ................  https://www.irs.gov/
 Instructions.                      Use LIFO          pub/irs-pdf/f970.pdf.                                                         pub/irs-pdf/
                                    Inventory                                                                                       i8867.pdf
                                    Method.
Form and         Form 972........  Consent of        https://www.irs.gov/   Form.............  Form 8873.......  Extraterritorial  https://www.irs.gov/
 Instructions.                      Shareholder to    pub/irs-pdf/f972.pdf.                                       Income            pub/irs-pdf/
                                    Include                                                                       Exclusion.        f8873.pdf
                                    Specific Amount
                                    in Gross Income.

[[Page 72706]]

 
Form...........  Form 982........  Reduction of Tax  https://www.irs.gov/   Instructions.....  ................  ................  https://www.irs.gov/
                                    Attributes Due    pub/irs-pdf/f982.pdf.                                                         pub/irs-pdf/
                                    to Discharge of                                                                                 i8873.pdf
                                    Indebtedness
                                    (and Section
                                    1082 Basis
                                    Adjustment).
Instructions...  ................  ................  https://www.irs.gov/   Form and           Form 8874.......  New Markets       https://www.irs.gov/pub/irs-pdf/i982.pdf.  Instructions.                        Credit.           pub/irs-pdf/
                                                                                                                                    f8874.pdf
Form...........  Form 1045.......  Application for   https://www.irs.gov/   Form and           Form 8878.......  IRS e-file        https://www.irs.gov/
                                    Tentative         pub/irs-pdf/           Instructions.                        Signature         pub/irs-pdf/
                                    Refund.           f1045.pdf.                                                  Authorization     f8878.pdf
                                                                                                                  for Form 4868
                                                                                                                  or Form 2350.
Instructions...  ................  ................  https://www.irs.gov/   Form and           Form 8878 SP....  IRS e-file        https://www.irs.gov/
                                                      pub/irs-pdf/           Instructions.                        Signature         pub/irs-pdf/
                                                      i1045.pdf.                                                  Authorization     f8878sp.pdf
                                                                                                                  for Form 4868
                                                                                                                  or Form 2350
                                                                                                                  (Spanish
                                                                                                                  Version).
Form...........  Form 1098-F.....  Fines, Penalties  https://www.irs.gov/   Form and           Form 8879.......  IRS e-file        https://www.irs.gov/
                                    and Other         pub/irs-pdf/           Instructions.                        Signature         pub/irs-pdf/
                                    Amounts.          f1098f.pdf.                                                 Authorization.    f8879.pdf
Instructions...  ................  ................  https://www.irs.gov/   Form and           Form 8879 SP....  IRS e-file        https://www.irs.gov/
                                                      pub/irs-pdf/           Instructions.                        Signature         pub/irs-pdf/
                                                      i1098f.pdf.                                                 Authorization     f8879sp.pdf
                                                                                                                  (Spanish
                                                                                                                  Version).
Form...........  Form 1116.......  Foreign Tax       https://www.irs.gov/   Form and           Form 8880.......  Credit for        https://www.irs.gov/
                                    Credit            pub/irs-pdf/           Instructions.                        Qualified         pub/irs-pdf/
                                    (Individual,      f1116.pdf.                                                  Retirement        f8880.pdf
                                    Estate, or                                                                    Savings
                                    Trust).                                                                       Contributions.
Instructions...  ................  ................  https://www.irs.gov/   Form.............  Form 8881.......  Credit for Small  https://www.irs.gov/
                                                      pub/irs-pdf/                                                Employer          pub/irs-pdf/
                                                      i1116.pdf.                                                  Pension Plan      f8881.pdf
                                                                                                                  Startup Costs.
Form and         Form 1127.......  Application for   https://www.irs.gov/   Instructions.....  ................  ................  https://www.irs.gov/
 Instructions.                      Extension of      pub/irs-pdf/                                                                  pub/irs-pdf/
                                    Time for          f1127.pdf.                                                                    i8881.pdf
                                    Payment of Tax
                                    Due to Undue
                                    Hardship.
Form...........  Form 1128.......  Application to    https://www.irs.gov/   Form and           Form 8882.......  Credit for        https://www.irs.gov/
                                    Adopt, Change     pub/irs-pdf/           Instructions.                        Employer-         pub/irs-pdf/
                                    or Retain a Tax   f1128.pdf.                                                  Provided Child    f8882.pdf
                                    Year.                                                                         Care Facilities
                                                                                                                  and Services.
Instructions...  ................  ................  https://www.irs.gov/   Form.............  Form 8886.......  Reportable        https://www.irs.gov/
                                                      pub/irs-pdf/                                                Transaction       pub/irs-pdf/
                                                      i1128.pdf.                                                  Disclosure        f8886.pdf
                                                                                                                  Statement.
Form and         Form 1310.......  Statement of      https://www.irs.gov/   Instructions.....  ................  ................  https://www.irs.gov/
 Instructions.                      Person Claiming   pub/irs-pdf/                                                                  pub/irs-pdf/
                                    Refund Due a      f1310.pdf.                                                                    i8886.pdf
                                    Deceased
                                    Taxpayer.
Form...........  Form 2106.......  Employee          https://www.irs.gov/   Form and           Form 8888.......  Allocation of     https://www.irs.gov/
                                    Business          pub/irs-pdf/           Instructions.                        Refund            pub/irs-pdf/
                                    Expenses.         f2106.pdf.                                                  (Including        f8888.pdf
                                                                                                                  Savings Bond
                                                                                                                  Purchases).
Instructions...  ................  ................  https://www.irs.gov/   Form.............  Form 8889.......  Health Savings    https://www.irs.gov/
                                                      pub/irs-pdf/                                                Accounts (HSAs).  pub/irs-pdf/
                                                      i2106.pdf.                                                                    f8889.pdf
Form and         Form 2120.......  Multiple Support  https://www.irs.gov/   Instructions.....  ................  ................  https://www.irs.gov/
 Instructions.                      Declaration.      pub/irs-pdf/                                                                  pub/irs-pdf/
                                                      f2120.pdf.                                                                    i8889.pdf
Form...........  Form 2210.......  Underpayment of   https://www.irs.gov/   Form and           Form 8896.......  Low Sulfur        https://www.irs.gov/
                                    Estimated Tax     pub/irs-pdf/           Instructions.                        Diesel Fuel       pub/irs-pdf/
                                    by Individuals,   f2210.pdf.                                                  Production        f8896.pdf
                                    Estates, and                                                                  Credit.
                                    Trusts.
Instructions...  ................  ................  https://www.irs.gov/   Form.............  Form 8898.......  Statement for     https://www.irs.gov/
                                                      pub/irs-pdf/                                                Individuals Who   pub/irs-pdf/
                                                      i2210.pdf.                                                  Begin or End      f8898.pdf
                                                                                                                  Bona Fide
                                                                                                                  Residence in a
                                                                                                                  U.S. Possession.

[[Page 72707]]

 
Form...........  Form 2210-F.....  Underpayment of   https://www.irs.gov/   Instructions.....  ................  ................  https://www.irs.gov/
                                    Estimated Tax     pub/irs-pdf/                                                                  pub/irs-pdf/
                                    by Farmers and    f2210f.pdf.                                                                   i8898.pdf
                                    Fishermen.
Instructions...  ................  ................  https://www.irs.gov/   Form.............  Form 8900.......  Qualified         https://www.irs.gov/
                                                      pub/irs-pdf/                                                Railroad Track    pub/irs-pdf/
                                                      i2210f.pdf.                                                 Maintenance       f8900.pdf
                                                                                                                  Credit.
Form and         Form 2350.......  Application for   https://www.irs.gov/   Instructions.....  ................  ................  https://www.irs.gov/
 Instructions.                      Extension of      pub/irs-pdf/                                                                  pub/irs-pdf/
                                    Time to File      f2350.pdf.                                                                    i8900.pdf
                                    U.S. Income Tax
                                    Return.
Form and         Form 2350 SP....  Application for   https://www.irs.gov/   Form.............  Form 8903.......  Domestic          https://www.irs.gov/
 Instructions.                      Extension of      pub/irs-pdf/                                                Production        pub/irs-pdf/
                                    Time to File      f2350sp.pdf.                                                Activities        f8903.pdf
                                    U.S. Income Tax                                                               Deduction.
                                    Return (Spanish
                                    Version).
Form...........  Form 2441.......  Child and         https://www.irs.gov/   Instructions.....  ................  ................  https://www.irs.gov/
                                    Dependent Care    pub/irs-pdf/                                                                  pub/irs-pdf/
                                    Expenses.         f2441.pdf.                                                                    i8903.pdf
Instructions...  ................  ................  https://www.irs.gov/   Form and           Form 8906.......  Distilled         https://www.irs.gov/
                                                      pub/irs-pdf/           Instructions.                        Spirits Credit.   pub/irs-pdf/
                                                      i2441.pdf.                                                                    f8906.pdf
Form...........  Form 2555.......  Foreign Earned    https://www.irs.gov/   Form.............  Form 8908.......  Energy Efficient  https://www.irs.gov/
                                    Income.           pub/irs-pdf/                                                Home Credit.      pub/irs-pdf/
                                                      f2555.pdf.                                                                    f8908.pdf
Instructions...  ................  ................  https://www.irs.gov/   Instructions.....  ................  ................  https://www.irs.gov/
                                                      pub/irs-pdf/                                                                  pub/irs-pdf/
                                                      i2555.pdf.                                                                    i8908.pdf
Form...........  Form 3115.......  Application for   https://www.irs.gov/   Form.............  Form 8910.......  Alternative       https://www.irs.gov/
                                    Change in         pub/irs-pdf/                                                Motor Vehicle     pub/irs-pdf/
                                    Accounting        f3115.pdf.                                                  Credit.           f8910.pdf
                                    Method.
Instructions...  ................  ................  https://www.irs.gov/   Instructions.....  ................  ................  https://www.irs.gov/
                                                      pub/irs-pdf/                                                                  pub/irs-pdf/
                                                      i3115.pdf.                                                                    i8910.pdf
Form...........  Form 3468.......  Investment        https://www.irs.gov/   Form.............  Form 8911.......  Alternative Fuel  https://www.irs.gov/
                                    Credit.           pub/irs-pdf/                                                Vehicle           pub/irs-pdf/
                                                      f3468.pdf.                                                  Refueling         f8911.pdf
                                                                                                                  Property Credit.
Instructions...  ................  ................  https://www.irs.gov/   Instructions.....  ................  ................  https://www.irs.gov/
                                                      pub/irs-pdf/                                                                  pub/irs-pdf/
                                                      i3468.pdf.                                                                    i8911.pdf
Form...........  Form 3520.......  Annual Return to  https://www.irs.gov/   Form.............  Schedule A (Form  Alternative Fuel  https://www.irs.gov/
                                    Report            pub/irs-pdf/                              8911).            Vehicle           pub/irs-dft/f8911sa--
                                    Transactions      f3520.pdf.                                                  Refueling         dft.pdf
                                    with Foreign                                                                  Property.
                                    Trusts and
                                    Receipt of
                                    Certain Foreign
                                    Gifts.
Instructions...  ................  ................  https://www.irs.gov/   Form.............  Form 8912.......  Credit to         https://www.irs.gov/
                                                      pub/irs-pdf/                                                Holders of Tax    pub/irs-pdf/
                                                      i3520.pdf.                                                  Credit Bonds.     f8912.pdf
Form...........  Form 3520-A.....  Annual            https://www.irs.gov/   Instructions.....  ................  ................  https://www.irs.gov/
                                    Information       pub/irs-dft/f3520a_                                                          pub/irs-pdf/
                                    Return of         dft.pdf.                                                                      i8912.pdf
                                    Foreign Trust
                                    With a U.S.
                                    Owner.
Instructions...  ................  ................  https://www.irs.gov/   Form.............  Form 8915-C.....  Qualified 2018    https://www.irs.gov/
                                                      pub/irs-dft/i3520a_                                        Disaster          pub/irs-pdf/
                                                      dft.pdf.                                                    Retirement Plan   f8915c.pdf
                                                                                                                  Distributions
                                                                                                                  and Repayments.
Form...........  Form 3800.......  General Business  https://www.irs.gov/   Instructions.....  ................  ................  https://www.irs.gov/
                                    Credit.           pub/irs-pdf/                                                                  pub/irs-pdf/
                                                      f3800.pdf.                                                                    i8915c.pdf
Instructions...  ................  ................  https://www.irs.gov/   Form.............  Form 8915-D.....  Qualified 2019    https://www.irs.gov/
                                                      pub/irs-pdf/                                                Disaster          pub/irs-pdf/
                                                      i3800.pdf.                                                  Retirement Plan   f8915d.pdf
                                                                                                                  Distributions
                                                                                                                  and Repayments.
Form...........  Form 3903.......  Moving Expenses.  https://www.irs.gov/   Instructions.....  ................  ................  https://www.irs.gov/
                                                      pub/irs-pdf/                                                                  pub/irs-pdf/
                                                      f3903.pdf.                                                                    i8915d.pdf
Instructions...  ................  ................  https://www.irs.gov/   Form.............  Form 8915-F.....  Qualified         https://www.irs.gov/
                                                      pub/irs-pdf/                                                Disaster          pub/irs-pdf/
                                                      i3903.pdf.                                                  Retirement Plan   f8915f.pdf
                                                                                                                  Distributions
                                                                                                                  and Repayments.
Form...........  Form 4070.......  Employee's        .....................  Instructions.....  ................  ................  https://www.irs.gov/
                                    Report of Tips                                                                                  pub/irs-pdf/
                                    to Employer.                                                                                    i8915f.pdf
Form...........  Form 4070A......  Employee's Daily  .....................  Form and           Form 8919.......  Uncollected       https://www.irs.gov/
                                    Record of Tips.                          Instructions.                        Social Security   pub/irs-pdf/
                                                                                                                  and Medicare      f8919.pdf
                                                                                                                  Tax on Wages.
Form...........  Form 4136.......  Credit for        https://www.irs.gov/   Form.............  Form 8925.......  Report of         https://www.irs.gov/
                                    Federal Tax       pub/irs-pdf/                                                Employer-Owned    pub/irs-pdf/
                                    Paid on Fuels.    f4136.pdf.                                                  Life Insurance    f8925.pdf
                                                                                                                  Contracts.

[[Page 72708]]

 
Instructions...  ................  ................  https://www.irs.gov/   Form and           Form 8932.......  Credit for        https://www.irs.gov/
                                                      pub/irs-pdf/           Instructions.                        Employer          pub/irs-pdf/
                                                      i4136.pdf.                                                  Differential      f8932.pdf
                                                                                                                  Wage Payments.
Form and         Form 4137.......  Social Security   https://www.irs.gov/   Form.............  Form 8933.......  Carbon Oxide      https://www.irs.gov/
 Instructions.                      and Medicare      pub/irs-pdf/                                                Sequestration     pub/irs-pdf/
                                    Tax on            f4137.pdf.                                                  Credit.           f8933.pdf
                                    Unreported Tip
                                    Income.
Form...........  Form 4255.......  Recapture of      https://www.irs.gov/   Instructions.....  ................  ................  https://www.irs.gov/
                                    Investment        pub/irs-pdf/                                                                  pub/irs-pdf/
                                    Credit.           f4255.pdf.                                                                    i8933.pdf
Instructions...  ................  ................  https://www.irs.gov/   Form.............  Schedule A (Form  Disposal or       https://www.irs.gov/
                                                      pub/irs-pdf/                              8933).            Enhanced Oil      pub/irs-dft/f8933sa--
                                                      i4255.pdf.                                                  Recovery Owner    dft.pdf
                                                                                                                  Certification.
Form and         Form 4361.......  Application for   https://www.irs.gov/   Form.............  Schedule B (Form  Disposal          https://www.irs.gov/
 Instructions.                      Exemption from    pub/irs-pdf/                              8933).            Operator          pub/irs-dft/f8933sb--
                                    Self-Employment   f4361.pdf.                                                  Certification.    dft.pdf
                                    Tax for Use by
                                    Ministers,
                                    Members of
                                    Religious
                                    Orders, and
                                    Christian
                                    Science
                                    Practitioners.
Form...........  Form 4562.......  Depreciation and  https://www.irs.gov/   Form.............  Schedule C (Form  Enhanced Oil      https://www.irs.gov/
                                    Amortization      pub/irs-pdf/                              8933).            Recovery          pub/irs-dft/f8933sc--
                                    (Including        f4562.pdf.                                                  Operator          dft.pdf
                                    Information on                                                                Certification.
                                    Listed
                                    Property).
Instructions...  ................  ................  https://www.irs.gov/   Form.............  Schedule D (Form  Recapture         https://www.irs.gov/
                                                      pub/irs-pdf/                              8933).            Certification.    pub/irs-dft/f8933sd--
                                                      i4562.pdf.                                                                    dft.pdf
Form and         Form 4563.......  Exclusion of      https://www.irs.gov/   Form.............  Schedule E (Form  Election          https://www.irs.gov/
 Instructions.                      Income for Bona   pub/irs-pdf/                              8933).            Certification.    pub/irs-dft/f8933se--
                                    Fide Residents    f4563.pdf.                                                                    dft.pdf
                                    of American
                                    Samoa.
Form...........  Form 4684.......  Causalities and   https://www.irs.gov/   Form and           Form 8936.......  Clean Vehicle     https://www.irs.gov/
                                    Thefts.           pub/irs-pdf/           Instructions.                        Credits.          pub/irs-pdf/
                                                      f4684.pdf.                                                                    f8936.pdf
Instructions...  ................  ................  https://www.irs.gov/   Instructions.....  ................  ................  https://www.irs.gov/
                                                      pub/irs-pdf/                                                                  pub/irs-pdf/
                                                      i4684.pdf.                                                                    i8936.pdf
Form...........  Form 4797.......  Sale of Business  https://www.irs.gov/   Form.............  Schedule A (Form  Clean Vehicle     https://www.irs.gov/
                                    Property.         pub/irs-pdf/                              8936).            Credit Amount.    pub/irs-pdf/
                                                      f4797.pdf.                                                                    f8936sa.pdf
Instructions...  ................  ................  https://www.irs.gov/   Form.............  Form 8941.......  Credit for Small  https://www.irs.gov/
                                                      pub/irs-pdf/                                                Employer Health   pub/irs-pdf/
                                                      i4797.pdf.                                                  Insurance         f8941.pdf
                                                                                                                  Premiums.
Form and         Form 4835.......  Farm Rental       https://www.irs.gov/   Instructions.....  ................  ................  https://www.irs.gov/
 Instructions.                      Income and        pub/irs-pdf/                                                                  pub/irs-pdf/
                                    Expenses.         f4835.pdf.                                                                    i8941.pdf
Form and         Form 4852.......  Substitute for    https://www.irs.gov/   Form.............  Form 8949.......  Sales and other   https://www.irs.gov/
 Instructions.                      Form W-2, Wage    pub/irs-pdf/                                                Dispositions of   pub/irs-pdf/
                                    and Tax           f4852.pdf.                                                  Capital Assets.   f8949.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    https://www.irs.gov/   Instructions.....  ................  ................  https://www.irs.gov/
 Instructions.                      Form W-2, Wage    pub/irs-pdf/                                                                  pub/irs-pdf/
                                    and Tax           f4852sp.pdf.                                                                  i8949.pdf
                                    Statement or
                                    Form 1099-R,
                                    Distributions
                                    from Pensions,
                                    Annuities,
                                    Retirement or
                                    Profit-Sharing
                                    Plans, IRAs,
                                    Insurance
                                    Contracts, etc.
                                    (Spanish
                                    Version).

[[Page 72709]]

 
Form and         Form 4868.......  Application for   https://www.irs.gov/   Form.............  Form 8958.......  Allocation of     https://www.irs.gov/
 Instructions.                      Automatic         pub/irs-pdf/                                                Tax Amounts       pub/irs-pdf/
                                    Extension of      f4868.pdf.                                                  Between Certain   f8958.pdf
                                    Time to File                                                                  Individuals in
                                    U.S. Individual                                                               Community
                                    Income Tax                                                                    Property States.
                                    Return.
Form and         Form 4868 SP....  Application for   https://www.irs.gov/   Form.............  Form 8962.......  Premium Tax       https://www.irs.gov/
 Instructions.                      Automatic         pub/irs-pdf/                                                Credit (PTC).     pub/irs-pdf/
                                    Extension of      f4868sp.pdf.                                                                  f8962.pdf
                                    Time to File
                                    U.S. Individual
                                    Income Tax
                                    Return (Spanish
                                    Version).
Form and         Form 4952.......  Investment        https://www.irs.gov/   Instructions.....  ................  ................  https://www.irs.gov/
 Instructions.                      Interest          pub/irs-pdf/                                                                  pub/irs-pdf/
                                    Expense           f4868.pdf.                                                                    i8962.pdf
                                    Deduction.
Form and         Form 4970.......  Tax on            https://www.irs.gov/   Form.............  Form 8993.......  Section 250       https://www.irs.gov/
 Instructions.                      Accumulation      pub/irs-pdf/                                                Deduction for     pub/irs-pdf/
                                    Distribution of   f4970.pdf.                                                  Foreign Derived   f8993.pdf
                                    Trusts.                                                                       Intangible
                                                                                                                  Income (FDII)
                                                                                                                  and Global
                                                                                                                  Intangible Low-
                                                                                                                  Taxed Income
                                                                                                                  (GILTI).
Form and         Form 4972.......  Tax on Lump-Sum   https://www.irs.gov/   Instructions.....  ................  ................  https://www.irs.gov/
 Instructions.                      Distributions.    pub/irs-pdf/                                                                  pub/irs-pdf/
                                                      f4972.pdf.                                                                    i8993.pdf
Form and         Form 5074.......  Allocation of     https://www.irs.gov/   Form.............  Form 8994.......  Employer Credit   https://www.irs.gov/
 Instructions.                      Individual        pub/irs-pdf/                                                for Paid Family   pub/irs-pdf/
                                    Income Tax to     f4868.pdf.                                                  and Medical       f8994.pdf
                                    Guam or the                                                                   Leave.
                                    Commonwealth of
                                    the Northern
                                    Mariana Islands
                                    (CNMI).
Form and         Form 5213.......  Election to       https://www.irs.gov/   Instructions.....  ................  ................  https://www.irs.gov/
 Instructions.                      Postpone          pub/irs-pdf/                                                                  pub/irs-pdf/
                                    Determination     f5213.pdf.                                                                    i8994.pdf
                                    as to Whether
                                    the Presumption
                                    Applies that an
                                    Activity is
                                    Engaged in for
                                    Profit.
Form...........  Form 5329.......  Additional Taxes  https://www.irs.gov/   Form.............  Form 8995.......  Qualified         https://www.irs.gov/
                                    on Qualified      pub/irs-pdf/                                                Business Income   pub/irs-pdf/
                                    Plans             f5329.pdf.                                                  Deduction         f8995.pdf
                                    (Including                                                                    Simplified
                                    IRAs) and Other                                                               Computation.
                                    Tax-Favored
                                    Accounts.
Instructions...  ................  ................  https://www.irs.gov/   Instructions.....  ................  ................  https://www.irs.gov/
                                                      pub/irs-pdf/                                                                  pub/irs-pdf/
                                                      i5329.pdf.                                                                    i8995.pdf
Form...........  Form 5405.......  Repayment of the  https://www.irs.gov/   Form.............  Form 8995-A.....  Qualified         https://www.irs.gov/
                                    First-Time        pub/irs-pdf/                                                Business Income   pub/irs-pdf/
                                    Homebuyer         f5405.pdf.                                                  Deduction.        f8995a.pdf
                                    Credit.
Instructions...  ................  ................  https://www.irs.gov/   Form.............  Schedule A (Form  Specified         https://www.irs.gov/
                                                      pub/irs-pdf/                              8995-A).          Service Trades    pub/irs-pdf/
                                                      i5405.pdf.                                                  or Businesses.    f8995aa.pdf
Form...........  Form 5471.......  Information       https://www.irs.gov/   Form.............  Schedule B (Form  Aggregation of    https://www.irs.gov/
                                    Return of U.S.    pub/irs-pdf/                              8995-A).          Business          pub/irs-pdf/
                                    Persons with      f5471.pdf.                                                  Operations.       f8995ab.pdf
                                    Respect to
                                    Certain Foreign
                                    Corporations.
Form...........  Schedule J (Form  Accumulated       https://www.irs.gov/   Form.............  Schedule C (Form  Loss Netting And  https://www.irs.gov/
                  5471).            Earnings and      pub/irs-pdf/                              8995-A).          Carryforward.     pub/irs-pdf/
                                    Profits (E&P)     f5471sj.pdf.                                                                  f8995ac.pdf
                                    of Controlled
                                    Foreign
                                    Corporations.
Form...........  Schedule M (Form  Transactions      https://www.irs.gov/   Form.............  Schedule D (Form  Special Rules     https://www.irs.gov/
                  5471).            Between           pub/irs-pdf/                              8995-A).          for Patrons of    pub/irs-pdf/
                                    Controlled        f5471sm.pdf.                                                Agricultural or   f8995ad.pdf
                                    Foreign                                                                       Horticultural
                                    Corporation and                                                               Cooperatives.
                                    Shareholders or
                                    Other Related
                                    Persons.

[[Page 72710]]

 
Form...........  Schedule O (Form  Organization or   https://www.irs.gov/   Instructions.....  ................  ................  https://www.irs.gov/
                  5471).            Reorganization    pub/irs-pdf/                                                                  pub/irs-pdf/
                                    of Foreign        f5471so.pdf.                                                                  i8995a.pdf
                                    Corporation,
                                    and
                                    Acquisitions
                                    and
                                    Dispositions of
                                    its Stock.
Instructions...  ................  ................  https://www.irs.gov/   Form.............  Form 9000.......  Alternative       https://www.irs.gov/
                                                      pub/irs-pdf/                                                Media             pub/irs-pdf/
                                                      i5471.pdf.                                                  Preference.       f9000.pdf
Form...........  Form 5695.......  Residential       https://www.irs.gov/   Form.............  Form 9000 (SP)..  Alternative       https://www.irs.gov/
                                    Energy Credits.   pub/irs-pdf/                                                Media             pub/irs-pdf/
                                                      f5695.pdf.                                                  Preference        f9000sp.pdf
                                                                                                                  (Spanish
                                                                                                                  Version).
Instructions...  ................  ................  https://www.irs.gov/   Form and           Form 9465.......  Installment       https://www.irs.gov/
                                                      pub/irs-pdf/           Instructions.                        Agreement         pub/irs-pdf/
                                                      i5695.pdf.                                                  Request.          f9465.pdf
Form...........  Form 5713.......  International     https://www.irs.gov/   Instructions.....  ................  ................  https://www.irs.gov/
                                    Boycott Report.   pub/irs-pdf/                                                                  pub/irs-pdf/
                                                      f5713.pdf.                                                                    i9465.pdf
Form...........  Schedule A (Form  International     https://www.irs.gov/   Form and           Form 9465 SP....  Installment       https://www.irs.gov/
                  5713).            Boycott Factor    pub/irs-pdf/           Instructions.                        Agreement         pub/irs-pdf/
                                    (Section          f5713sa.pdf.                                                Request           f9465sp.pdf
                                    999(c)(1)).                                                                   (Spanish
                                                                                                                  Version).
Form...........  Schedule B (Form  Specifically      https://www.irs.gov/   Instructions.....  ................  ................  https://www.irs.gov/
                  5713).            Attributable      pub/irs-pdf/                                                                  pub/irs-pdf/
                                    Taxes and         f5713sb.pdf.                                                                  i9465sp.pdf
                                    Income (Section
                                    999(c)(2)).
Form...........  Schedule C (Form  Tax Effect of     https://www.irs.gov/   Form.............  Form T (Timber).  Forest            https://www.irs.gov/
                  5713).            the               pub/irs-pdf/                                                Activities        pub/irs-pdf/ft.pdf
                                    International     f5713sc.pdf.                                                Schedule.
                                    Boycott
                                    Provisions.
Instructions...  ................  ................  https://www.irs.gov/   Instructions.....  ................  ................  https://www.irs.gov/
                                                      pub/irs-pdf/                                                                  pub/irs-pdf/it.pdf
                                                      i5713.pdf.
Form...........  Form 5884.......  Work Opportunity  https://www.irs.gov/   Form and           Form W-4........  Employee's        https://www.irs.gov/
                                    Credit.           pub/irs-pdf/           Instructions.                        Withholding       pub/irs-pdf/fw4.pdf
                                                      f5884.pdf.                                                  Certificate.
Instructions...  ................  ................  https://www.irs.gov/   Form and           Form W-4 (SP)...  Employee's        https://www.irs.gov/
                                                      pub/irs-pdf/           Instructions.                        Withholding       pub/irs-pdf/
                                                      i5884.pdf.                                                  Certificate       fw4sp.pdf
                                                                                                                  (Spanish
                                                                                                                  Version).
Form...........  Form 5884-A.....  Employee          https://www.irs.gov/   Form and           Form W-4 (KO)...  Employee's        https://www.irs.gov/
                                    Retention         pub/irs-pdf/           Instructions.                        Withholding       pub/irs-pdf/
                                    Credit.           f5884a.pdf.                                                 Certificate       fw4ko.pdf
                                                                                                                  (Korean
                                                                                                                  Version).
Instructions...  ................  ................  https://www.irs.gov/   Form and           Form W-4 (RU)...  Employee's        https://www.irs.gov/
                                                      pub/irs-pdf/           Instructions.                        Withholding       pub/irs-pdf/
                                                      i5884a.pdf.                                                 Certificate       fw4ru.pdf
                                                                                                                  (Russian
                                                                                                                  Version).
Form...........  Form 6198.......  At-Risk           https://www.irs.gov/   Form and           Form W-4 (VIE)..  Employee's        https://www.irs.gov/
                                    Limitations.      pub/irs-pdf/           Instructions.                        Withholding       pub/irs-pdf/
                                                      f6198.pdf.                                                  Certificate       fw4vie.pdf
                                                                                                                  (Vietnamese
                                                                                                                  Version).
Instructions...  ................  ................  https://www.irs.gov/   Form and           Form W-4 (ZH-S).  Employee's        https://www.irs.gov/
                                                      pub/irs-pdf/           Instructions.                        Withholding       pub/irs-pdf/
                                                      i6198.pdf.                                                  Certificate       fw4zhs.pdf
                                                                                                                  (Chinese-Simple
                                                                                                                  Version).
Form...........  Form 6251.......  Alternative       https://www.irs.gov/   Form and           Form W-4 (ZH-T).  Employee's        https://www.irs.gov/
                                    Minimum Tax-      pub/irs-pdf/           Instructions.                        Withholding       pub/irs-pdf/
                                    Individuals.      f6251.pdf.                                                  Certificate       fw4zht.pdf
                                                                                                                  (Chinese-
                                                                                                                  Traditional
                                                                                                                  Version).
Instructions...  ................  ................  https://www.irs.gov/   Form and           Form W-4 P......  Withholding       https://www.irs.gov/
                                                      pub/irs-pdf/           Instructions.                        Certificate for   pub/irs-pdf/fw4p.pdf
                                                      i6251.pdf.                                                  Pension or
                                                                                                                  Annuity
                                                                                                                  Payments.
Form and         Form 6252.......  Installment Sale  https://www.irs.gov/   Form and           Form W-4 S......  Request for       https://www.irs.gov/
 Instructions.                      Income.           pub/irs-pdf/           Instructions.                        Federal Income    pub/irs-pdf/fw4s.pdf
                                                      f6252.pdf.                                                  Tax Withholding
                                                                                                                  from Sick Pay.
Form...........  Form 6478.......  Biofuel Producer  https://www.irs.gov/   Form and           Form W-4 V......  Voluntary         https://www.irs.gov/
                                    Credit.           pub/irs-pdf/           Instructions.                        Withholding       pub/irs-pdf/fw4v.pdf
                                                      f6478.pdf.                                                  Request.

[[Page 72711]]

 
Instructions...  ................  ................  https://www.irs.gov/   Form and           Form W-4 R......  Withholding       https://www.irs.gov/
                                                      pub/irs-pdf/           Instructions.                        Certificate for   pub/irs-pdf/fw4r.pdf
                                                      i6478.pdf.                                                  Retirement
                                                                                                                  Payments Other
                                                                                                                  Than Pensions
                                                                                                                  or Annuities.
Form...........  Form 6765.......  Credit for        https://www.irs.gov/   Form and           Form W-7........  Application for   https://www.irs.gov/
                                    Increasing        pub/irs-pdf/           Instructions.                        IRS Individual    pub/irs-pdf/fw7.pdf
                                    Research          f6765.pdf.                                                  Taxpayer
                                    Activities.                                                                   Identification
                                                                                                                  Number.
Instructions...  ................  ................  https://www.irs.gov/   Instructions.....  ................  ................  https://www.irs.gov/
                                                      pub/irs-pdf/                                                                  pub/irs-pdf/iw7.pdf
                                                      i6765.pdf.
Form and         Form 6781.......  Gains and Losses  https://www.irs.gov/   Form.............  Form W-7 A......  Application for   https://www.irs.gov/
 Instructions.                      from Section      pub/irs-pdf/                                                Taxpayer          pub/irs-pdf/fw7a.pdf
                                    1256 Contracts    f6781.pdf.                                                  Identification
                                    and Straddles.                                                                Number for
                                                                                                                  Pending U.S.
                                                                                                                  Adoptions.
Form...........  Form 7203.......  S Corporation     https://www.irs.gov/   Instructions.....  ................  ................  https://www.irs.gov/
                                    Shareholder       pub/irs-pdf/                                                                  pub/irs-pdf/iw7a.pdf
                                    Stock and Debt    f7203.pdf.
                                    Basis
                                    Limitations.
Instructions...  ................  ................  https://www.irs.gov/   Form and           Form W-7 (SP)...  Application for   https://www.irs.gov/
                                                      pub/irs-pdf/           Instructions.                        IRS Individual    pub/irs-pdf/
                                                      i7203.pdf.                                                  Taxpayer          fw7sp.pdf
                                                                                                                  Identification
                                                                                                                  Number (Spanish
                                                                                                                  Version).
Form...........  Form 7204.......  Consent to        https://www.irs.gov/   Instructions.....  ................  ................  https://www.irs.gov/
                                    Extend the Time   pub/irs-pdf/                                                                  pub/irs-pdf/
                                    to Assess Tax     f7204.pdf.                                                                    iw7sp.pdf
                                    Related to
                                    Contested
                                    Foreign Income
                                    Taxes-
                                    Provisional
                                    Foreign Tax
                                    Credit
                                    Agreement.
Instructions...  ................  ................  https://www.irs.gov/   Form.............  Form W-7 (COA)..  Certificate of    https://www.irs.gov/
                                                      pub/irs-pdf/                                                Accuracy for      pub/irs-pdf/
                                                      i7204.pdf.                                                  IRS Individual    fw7coa.pdf
                                                                                                                  Taxpayer
                                                                                                                  Identification
                                                                                                                  Number.
Form...........  Form 7205.......  Energy Efficient  https://www.irs.gov/   Form.............  15620...........  Section 83(b)     Still under
                                    Commercial        pub/irs-pdf/                                                Election.         development at the
                                    Buildings         f7205.pdf.                                                                    time of release of
                                    Deduction.                                                                                      this notice.
Instructions...  ................  ................  https://www.irs.gov/   Other: Notice      ................  ................  https://www.irs.gov/
                                                      pub/irs-pdf/           2006-52.                                               pub/irs-irbs/irb06-
                                                      i7205.pdf.                                                                    26.pdf
Form...........  Form 7206.......  Self-Employed     https://www.irs.gov/   Other: Notice      ................  ................  https://www.irs.gov/
                                    Health            pub/irs-pdf/           2008-40.                                               pub/irs-irbs/irb08-
                                    Insurance         f7206.pdf.                                                                    14.pdf
                                    Deduction.
Instructions...  ................  ................  https://www.irs.gov/   Other: Notice      ................  ................  https://www.irs.gov/
                                                      pub/irs-pdf/           2024-60.                                               pub/irs-drop/n-24-
                                                      i7206.pdf.                                                                    60.pdf
Form...........  Form 7207.......  Advanced          https://www.irs.gov/   Other:             ................  ................  https://www.irs.gov/
                                    Manufacturing     pub/irs-pdf/           Publication 972                                        pub/irs-pdf/p972.pdf
                                    Production        f7207.pdf.             Tables.
                                    Credit.
Instructions...  ................  ................  https://www.irs.gov/   Other: Rev. Proc.  ................  ................  https://www.irs.gov/
                                                      pub/irs-pdf/           2004-12.                                               pub/irs-irbs/irb04-
                                                      i7207.pdf.                                                                    09.pdf
Form...........  Form 7210.......  Clean Hydrogen    https://www.irs.gov/   Rev. Proc. 2019-   ................  ................  https://www.irs.gov/
                                    Production        pub/irs-pdf/           38.                                                    pub/irs-drop/rp-19-
                                    Credit.           f7210.pdf.                                                                    38.pdf
Instructions...  ................  ................  https://www.irs.gov/   Rev. Proc. 2024-   ................  ................  https://www.irs.gov/
                                                      pub/irs-pdf/           09.                                                    pub/irs-drop/rp-24-
                                                      i7210.pdf.                                                                    09.pdf
Form...........  Form 7211.......  Clean             https://www.irs.gov/   Rev. Proc. 2024-   ................  ................  https://www.irs.gov/
                                    Electricity       pub/irs-dft/f7211_    23.                                                    pub/irs-drop/rp-24-
                                    Production        dft.pdf.                                                                      23.pdf
                                    Credit.
Instructions...  ................  ................  Still under            Other: TD 8400...  ................  ................  Copy available upon
                                                      development at the                                                            request.
                                                      time of release of
                                                      this notice.
Form...........  Form 7213.......  Nuclear Power     https://www.irs.gov/   Other: TD 9764...  ................  ................  https://
                                    Production        pub/irs-pdf/                                                                  www.govinfo.gov/
                                    Credit.           f7213.pdf.                                                                    content/pkg/CRECB-
                                                                                                                                    2016-pt4/pdf/CRECB-
                                                                                                                                    2016-pt4-Pg5756-
                                                                                                                                    6.pdf
Instructions...  ................  ................  https://www.irs.gov/   Other: TD 9408...  ................  ................  https://www.irs.gov/
                                                      pub/irs-pdf/                                                                  pub/irs-irbs/irb08-
                                                      i7213.pdf.                                                                    33.pdf

[[Page 72712]]

 
Form...........  Form 7217.......  Partner's Report  https://www.irs.gov/   Other: TD 9902...  ................  ................  https://
                                    of Property       pub/irs-dft/f7217--                                                           www.govinfo.gov/
                                    Distributed by    dft.pdf.                                                                      content/pkg/FR-2020-
                                    a Partnership.                                                                                  07-23/pdf/2020-
                                                                                                                                    15351.pdf?utm_medium
                                                                                                                                    =email&utm
                                                                                                                                    _campaign=subscripti
                                                                                                                                    on+mailing+list&A1ut
                                                                                                                                    m_source=federalregister.gov
Instructions...  ................  ................  Still under            Other: TD 9920...  ................  ................  https://
                                                      development at the                                                            www.govinfo.gov/
                                                      time of release of                                                            content/pkg/FR-2020-
                                                      this notice.                                                                  10-01/pdf/2020-
                                                                                                                                    21777.pdf
Form...........  Form 7218.......  Clean Fuel        https://www.irs.gov/   Other: TD 9924...  ................  ................  https://
                                    Production        pub/irs-dft/f7218--                                                           www.govinfo.gov/
                                    Credit.           dft.pdf.                                                                      content/pkg/FR-2020-
                                                                                                                                    10-06/pdf/2020-
                                                                                                                                    22071.pdf
Instructions...  ................  ................  Still under            Other: TD 9959...  ................  ................  https://
                                                      development at the                                                            www.govinfo.gov/
                                                      time of release of                                                            content/pkg/FR-2022-
                                                      this notice.                                                                  01-04/pdf/2021-
                                                                                                                                    27887.pdf
Form...........  Form 8082.......  Notice of         https://www.irs.gov/   Other: TD 9993...  ................  ................  https://
                                    Inconsistent      pub/irs-pdf/                                                                  www.govinfo.gov/
                                    Treatment or      f8082.pdf.                                                                    content/pkg/FR-2024-
                                    Administrative                                                                                  08-22/html/2024-
                                    Adjustment                                                                                      18576.htm
                                    Request (AAR).
Instructions...  Form 8082.......  ................  https://www.irs.gov/   Other: TD 9998...  ................  ................  https://
                                                      pub/irs-pdf/                                                                  www.govinfo.gov/
                                                      i8082.pdf.                                                                    content/pkg/FR-2024-
                                                                                                                                    06-25/pdf/2024-
                                                                                                                                    13331.pdf
Form...........  Form 8275.......  Disclosure        https://www.irs.gov/   Other: TD 9999...  ................  ................  https://
                                    Statement.        pub/irs-pdf/                                                                  www.govinfo.gov/
                                                      f8275.pdf.                                                                    content/pkg/FR-2024-
                                                                                                                                    06-28/pdf/2024-
                                                                                                                                    13844.pdf
Instructions...  ................  ................  https://www.irs.gov/pub/irs-pdf/i8275.pdf.
--------------------------------------------------------------------------------------------------------------------------------------------------------


[[Page 72713]]

[FR Doc. 2024-19918 Filed 9-4-24; 8:45 am]
BILLING CODE 4830-01-P


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