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]
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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
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[FY2025]
Program
change
due to
adjustment
FY24
Number of Respondents ..................................................................................................
Burden in Hours ...............................................................................................................
Monetized Time Burden ..................................................................................................
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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
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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
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FY25
VerDate Sep<11>2014
22:19 Sep 04, 2024
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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
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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.
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Form 1040
Schedule 1.
Instructions ..
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Form 1040 NR
(SP).
.............................
1040 NR (Schedule NEC).
1040 NR (Schedule NEC) (SP).
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Instructions ..
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Form ............
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Instructions ..
Instructions ..
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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
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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
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.............................
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
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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
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(Form 1040).
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Schedule F
(Form 1040).
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Schedule F (SP)
(Form 1040).
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Schedule H
(Form 1040).
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Schedule H (SP)
(Form 1040).
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Instructions ..
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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).
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Form ............
Instructions ..
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Instructions ..
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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
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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
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Schedule 8812
(SP) (Form
1040).
.............................
172 .....................
Form ............
Instructions ..
Form ............
PO 00000
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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).
....................................
....................................
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.............................
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
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.............................
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
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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
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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
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.............................
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
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Instructions ..
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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
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.............................
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
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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.
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[[Page 72713]]
[FR Doc. 2024-19918 Filed 9-4-24; 8:45 am]
BILLING CODE 4830-01-P