Proposed Collection; Comment Request for Forms 1065, 1066, 1120, 1120-C, 1120-F, 1120-H, 1120-ND, 1120-S,1120-SF,1120-FSC,1120-L,1120-PC,1120-REIT,1120-RIC,1120-POL, and Related Attachments, 73752-73761 [2024-20568]

Download as PDF 73752 Federal Register / Vol. 89, No. 176 / Wednesday, September 11, 2024 / Notices Guidance TD TD TD TD TD TD 9933 9938 9972 9975 9979 9988 Title/description ....................................... ....................................... ....................................... ....................................... ....................................... ....................................... TD 9998 ....................................... Unrelated Business Taxable Income Separately Computed for Each Trade or Business. Tax on Excess Tax-Exempt Organization Executive Compensation. Electronic-Filing Requirements for Specified Returns and Other Documents. Pre-Filing Registration Requirements for Certain Tax Credit Elections. Additional Guidance on Low-Income Communities Bonus Credit Program. Elective Payment of Applicable Credits; Elective Payment of Advanced Manufacturing Investment Credit; Final Rules; Election To Exclude Certain Unincorporated Organizations Owned by Applicable Entities From Application of the Rules on Partners and Partnerships. Increased Amounts of Credit or Deduction for Satisfying Certain Prevailing Wage and Registered Apprenticeship Requirements. [FR Doc. 2024–20539 Filed 9–10–24; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Forms 1065, 1066, 1120, 1120–C, 1120–F, 1120–H, 1120–ND, 1120–S,1120–SF,1120–FSC,1120– L,1120–PC,1120–REIT,1120–RIC,1120– POL, and Related Attachments Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for comments. AGENCY: The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995 (PRA). The IRS is soliciting comments on forms used by business entity taxpayers. (See Appendix-A of this notice for a list of forms, schedules, and related attachments). DATES: Written comments should be received on or before November 12, 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. Include OMB Control No. 1545–0123 in the subject line of the message. FOR FURTHER INFORMATION CONTACT: Requests for additional information or SUMMARY: copies of the form and instructions should be directed to LaNita Van Dyke, at (202)–317–6009, Internal Revenue Service, Room 6526, 1111 constitution Avenue NW, Washington, DC 20224, or through the internet at lanita.vandyke@ 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. Business Income Tax Return. OMB Number: 1545–0123. Form Numbers: Forms 1065, 1066, 1120, 1120–C, 1120–F, 1120–H, 1120– ND, 1120–S, 1120–SF, 1120–FSC, 1120– L, 1120–PC, 1120–REIT, 1120–RIC, 1120–POL and all attachments to these forms (see the Appendices to this notice). Abstract: These forms are used by businesses to report their income tax liability. Current Actions: There have been changes in regulatory guidance related to various forms approved under this approval package during the past year. There have been additions and removals of forms included in this approval package. It is anticipated that these changes will have an impact on the overall burden and cost estimates requested for this approval package, however these estimates were not finalized at the time of release of this notice. These estimated figures are expected to be available by the release of the 30-day comment notice from Treasury. This approval package is being submitted for renewal purposes. Type of Review: Revision of a currently approved collection. Affected Public: Corporations, Partnerships and Pass-Through Entities. Preliminary Estimated Number of Respondents: 13,500,000. Preliminary Estimated Time Per Respondent (Hours): 70 hours, 4 minutes. Preliminary Estimated Total Annual Time (Hours): 946,000,000. Preliminary Estimated Total Annual Monetized Time ($): 56,955,000,000. Preliminary Estimated Total Out-ofPocket Costs ($): 68,491,000,000. Preliminary Estimated Total Monetized Burden ($): 125,446,000,000. 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. ESTIMATES FOR FORM 1120, 1120S AND 1065 SERIES OF RETURNS AND FORMS AND SCHEDULES lotter on DSK11XQN23PROD with NOTICES1 FY2025 FY 24 Number of Respondents ............................................................................................ Burden in Hours ......................................................................................................... Monetized Time Burden ............................................................................................ VerDate Sep<11>2014 17:42 Sep 10, 2024 Jkt 262001 PO 00000 Frm 00132 Fmt 4703 Sfmt 4703 13,300,000 920,000,000 $54,743,000,000 E:\FR\FM\11SEN1.SGM Program change due to adjustment 200,000 26,000,000 $2,212,000,000 11SEN1 FY 25 13,500,000 946,000,000 $56,955,000,000 73753 Federal Register / Vol. 89, No. 176 / Wednesday, September 11, 2024 / Notices ESTIMATES FOR FORM 1120, 1120S AND 1065 SERIES OF RETURNS AND FORMS AND SCHEDULES—Continued FY2025 Program change due to adjustment FY 24 Out-of-Pocket Costs .................................................................................................. Total Monetized Burden ............................................................................................ The following paragraph applies to all the collections of information contained within the OMB approval for 1545– 0123. lotter on DSK11XQN23PROD with NOTICES1 An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless the collection of information displays a valid OMB Control Number. Books or records relating to a collection of information must be retained as long as their contents may become material in the administration of any internal revenue law. Generally, tax returns and tax return information are confidential, as required by 26 U.S.C. 6103. $66,717,000,000 $121,460,000,000 Request for Comments Comments submitted in response to this notice will be summarized and/or included in the request for OMB approval. All comments will become a matter of public record. Comments are invited on: (a) Whether the collection of information is necessary for the proper performance of the functions of the agency, including whether the information will have practical utility; (b) the accuracy of the agency’s estimate of the burden of the collection of information; (c) ways to enhance the $1,774,000,000 $3,986,000,000 FY 25 $68,491,000,000 $125,446,000,000 quality, utility, and clarity of the information to be collected; (d) ways to minimize the burden of the collection of information on respondents, including through the use of automated collection techniques or other forms of information technology; and (e) estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information. Approved: September 6, 2024. Jon R. Callahan, Senior Tax Analyst. Appendix A Product Title * Form 1042 ......................................................... * Form 1042 (SCH Q) .......................................... * Form 1042–S .................................................... * Form 1042–T ..................................................... Form 1065 ........................................................... Form 1065 (SCH B–1) ........................................ Form 1065 (SCH B–2) ........................................ Form 1065 (SCH C) ............................................ Form 1065 (SCH D) ............................................ Form 1065 (SCH K–1) ........................................ Form 1065 (SCH K–2) ........................................ Form 1065 (SCH K–3) ........................................ Form 1065 (SCH M–3) ........................................ Form 1065X ........................................................ Form 1066 ........................................................... Form 1066 (SCH Q) ............................................ Form 1118 ........................................................... Form 1118 (SCH I) .............................................. Form 1118 (SCH J) ............................................. Annual Withholding Tax Return for U.S. Source Income of Foreign Persons. Schedule Q (Form 1042). Foreign Person’s U.S. Source Income Subject to Withholding. Annual Summary and Transmittal of Forms 1042–S. U.S. Return of Partnership Income. Information for Partners Owning 50% or More of the Partnership. Election Out of the Centralized Partnership Audit Regime. Additional Information for Schedule M–3 Filers. Capital Gains and Losses. Partner’s Share of Income, Deductions, Credits, etc. Partner’s Distributive Share Items-International. Partner’s Share of Income, Deductions, Credits, etc.-International. Net Income (Loss) Reconciliation for Certain Partnerships. Amended Return or Administrative Adjustment Request (AAR). U.S. Real Estate Mortgage Investment Conduit (REMIC) Income Tax Return. Quarterly Notice to Residual Interest Holder of REMIC Taxable Income or Net Loss Allocation. Foreign Tax Credit-Corporations. Reduction of Foreign Oil and Gas Taxes. Adjustments to Separate Limitation Income (Loss) Categories for Determining Numerators of Limitation Fractions, Year-End Recharacterization Balances, and Overall Foreign and Domestic Loss Account Balances. Foreign Tax Carryover Reconciliation Schedule. Foreign Tax Redeterminations. U.S. Corporation Income Tax Return. Additional Information for Schedule M–3 Filers. Capital Gains and Losses. Information on Certain Persons Owning the Corporation’s Voting Stock. Section 280H Limitations for a Personal Service Corporation (PSC). Net Income (Loss) Reconciliation for Corporations With Total Assets of $10 Million of More. Foreign Operations of U.S. Corporations. Consent Plan and Apportionment Schedule for a Controlled Group. U.S. Personal Holding Company (PHC) Tax. Uncertain Tax Position Statement. U.S. Income Tax Return for Cooperative Associations. U.S. Income Tax Return of a Foreign Corporation. Deductions Allocated to Effectively Connected Income Under Regulations Section 1.861–8. Interest Expense Allocation Under Regulations Section 1.882–5. Reconciliation of Income (Loss) and Analysis of Unappropriated Retained Earnings per Books. Net Income (Loss) Reconciliation for Foreign Corporations With Reportable Assets of $10 Million or More. List of Foreign Partner Interests in Partnerships. Tax Liability of Qualified Derivatives Dealer (QDD). Exclusion of Income From the International Operation of Ships or Aircraft Under Section 883. List of Vessels or Aircraft, Operators, and Owners. U.S. Income Tax Return of a Foreign Sales Corporation. Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form Form 1118 (SCH K) ............................................ 1118 (SCH L) ............................................. 1120 ........................................................... 1120 (SCH B) ............................................ 1120 (SCH D) ............................................ 1120 (SCH G) ............................................ 1120 (SCH H) ............................................ 1120 (SCH M–3) ........................................ 1120 (SCH N) ............................................ 1120 (SCH O) ............................................ 1120 (SCH PH) .......................................... 1120 (SCH UTP) ....................................... 1120–C ...................................................... 1120–F ....................................................... 1120–F (SCH H) ........................................ 1120–F (SCH I) ......................................... 1120–F (SCH M1 & M2) ............................ 1120–F (SCH M–3) ................................... Form Form Form Form Form 1120–F (SCH P) ........................................ 1120–F (SCH Q) ........................................ 1120–F (SCH S) ........................................ 1120–F (SCH V) ........................................ 1120–FSC .................................................. VerDate Sep<11>2014 17:42 Sep 10, 2024 Jkt 262001 PO 00000 Frm 00133 Fmt 4703 Sfmt 4703 E:\FR\FM\11SEN1.SGM 11SEN1 73754 Federal Register / Vol. 89, No. 176 / Wednesday, September 11, 2024 / Notices Product Form Form Form Form Form Form Form Form Title 1120–FSC (SCH P) ................................... 1120–H ...................................................... 1120–IC–DISC ........................................... 1120–IC–DISC (SCH K) ............................ 1120–IC–DISC (SCH P) ............................ 1120–IC–DISC (SCH Q) ............................ 1120–L ....................................................... 1120–L (SCH M–3) .................................... * Form 1120–ND .................................................. Form 1120–PC .................................................... Form 1120–PC (SCH M–3) ................................. Form Form Form Form Form Form Form Form Form Form Form Form Form 1120–POL .................................................. 1120–REIT ................................................. 1120–RIC ................................................... 1120–S ...................................................... 1120–S (SCH B–1) .................................... 1120–S (SCH D) ........................................ 1120–S (SCH K–1) .................................... 1120–S (SCH K–2) .................................... 1120–S (SCH K–3) .................................... 1120–S (SCH M–3) ................................... 1120–SF .................................................... 1120–X ...................................................... 1122 ........................................................... Form Form Form Form Form 1125–A ...................................................... 1125–E ...................................................... 1127 ........................................................... 1128 ........................................................... 1138 ........................................................... Form 1139 ........................................................... Form 2220 ........................................................... Form 2438 ........................................................... Form 2439 ........................................................... Form 2553 ........................................................... * Form 2848 ......................................................... * Form 3115 ......................................................... * Form 3468 ......................................................... * Form 3520 ......................................................... * Form 3520–A .................................................... * Form 3800 ......................................................... * Form 4136 ......................................................... * Form 4255 ......................................................... * Form 4466 ......................................................... * Form 4562 ......................................................... * Form 4684 ......................................................... * Form 4797 ......................................................... * Form 4810 ......................................................... * Form 4876–A .................................................... Form 5452 ........................................................... Form 5471 ........................................................... Form 5471 (SCH E) ............................................ Form 5471 (SCH G–I) ......................................... Form 5471 (SCH H) ............................................ Form 5471 (SCH I–1) .......................................... Form 5471 (SCH J) ............................................. Form 5471 (SCH M) ............................................ lotter on DSK11XQN23PROD with NOTICES1 Form 5471 (SCH O) ............................................ Form Form Form Form 5471 5471 5471 5472 * Form * Form * Form * Form * Form (SCH P) ............................................ (SCH Q) ............................................ (SCH R) ............................................ ........................................................... 56 ............................................................. 56–F ......................................................... 5713 ......................................................... 5713 (SCH A) .......................................... 5713 (SCH B) .......................................... VerDate Sep<11>2014 17:42 Sep 10, 2024 Jkt 262001 Transfer Price or Commission. U.S. Income Tax Return for Homeowners Associations. Interest Charge Domestic International Sales Corporation Return. Shareholder’s Statement of IC–DISC Distributions. Intercompany Transfer Price or Commission. Borrower’s Certificate of Compliance With the Rules for Producer’s Loans. U.S. Life Insurance Company Income Tax Return. Net Income (Loss) Reconciliation for U.S. Life Insurance Companies With Total Assets of $10 Million or More. Return for Nuclear Decommissioning Funds and Certain Related Persons. U.S. Property and Casualty Insurance Company Income Tax Return. Net Income (Loss) Reconciliation for U.S. Property and Casualty Insurance Companies With Total Assets of $10 Million or More. U.S. Income Tax Return for Certain Political Organizations. U.S. Income Tax Return for Real Estate Investment Trusts. U.S. Income Tax Return for Regulated Investment Companies. U.S. Income Tax Return for an S Corporation. Information on Certain Shareholders of an S Corporation. Capital Gains and Losses and Built-In Gains. Shareholder’s Share of Income, Deductions, Credits, etc. Shareholder’s Pro Rata Share Items-International. Shareholder’s Share of Income, deductions, Credits, etc.-International. Net Income (Loss) Reconciliation for S Corporations With Total Assets of $10 Million or More. U.S. Income Tax Return for Settlement Funds (Under Section 468B). Amended U.S. Corporation Income Tax Return. Authorization and Consent of Subsidiary Corporation to be Included in a Consolidated Income Tax Return. Cost of Goods Sold. Compensation of Officers. Application for Extension of Time for Payment of Tax Due to Undue Hardship. Application to Adopt, Change, or Retain a Tax Year. Extension of Time For Payment of Taxes By a Corporation Expecting a Net Operating Loss Carryback. Corporation Application for Tentative Refund. Underpayment of Estimated Tax By Corporations. Undistributed Capital Gains Tax Return. Notice to Shareholder of Undistributed Long-Term Capital Gains. Election by a Small Business Corporation. Power of Attorney and Declaration of Representative. Application for Change in Accounting Method. Investment Credit. Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts. Annual Return of Foreign Trust With a U.S. Owner. General Business Credit. Credit for Federal Tax Paid on Fuels. Recapture of Investment Credit. Corporation Application for Quick Refund of Overpayment of Estimated Tax. Depreciation and Amortization (Including Information on Listed Property). Casualties and Thefts. Sales of Business Property. Request for Prompt Assessment Under Internal Revenue Code Section 6501(d). Election to Be Treated as an Interest Charge DISC. Corporate Report of Nondividend Distributions. Information Return of U.S. Persons With Respect To Certain Foreign Corporations. Income, War Profits, and Excess Profits Taxes Paid or Accrued. Schedule G–1 (Form 5471), Cost Sharing Arrangement. Current Earnings and Profits. Information for Global Intangible Low-Taxed Income. Accumulated Earnings and Profits (E&P) of Controlled Foreign Corporation. Transactions Between Controlled Foreign Corporation and Shareholders or Other Related Persons. Organization or Reorganization of Foreign Corporation, and Acquisitions and Dispositions of its Stock. Previously Taxed Earnings and Profits of U.S. Shareholder of Certain Foreign Corporations. CFC Income by CFC Income Groups. Distributions From a Foreign Corporation. Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business. Notice Concerning Fiduciary Relationship. Notice Concerning Fiduciary Relationship of Financial Institution. International Boycott Report. International Boycott Factor (Section 999(c)(1)). Specifically, Attributable Taxes and Income (Section 999(c)(2)). PO 00000 Frm 00134 Fmt 4703 Sfmt 4703 E:\FR\FM\11SEN1.SGM 11SEN1 Federal Register / Vol. 89, No. 176 / Wednesday, September 11, 2024 / Notices Product Title * Form * Form * Form * Form * Form 5713 (SCH C) .......................................... 5735 ......................................................... 5735 Schedule P ..................................... 5884 ......................................................... 5884–A .................................................... * Form * Form * Form * Form * Form * Form 6198 6478 6627 6765 6781 7004 ......................................................... ......................................................... ......................................................... ......................................................... ......................................................... ......................................................... * Form 7205 ......................................................... * Form 7207 ......................................................... * Form 7210 ......................................................... * Form 7211 ......................................................... Form 7213 ........................................................... * Form 7217 ......................................................... * Form 7218 ......................................................... Form 8023 ........................................................... Form 8050 ........................................................... * Form 8082 ......................................................... * Form 8275 ......................................................... * Form 8275–R .................................................... * Form 8288 ......................................................... * Form 8288–A .................................................... * Form 8288–B .................................................... Form 8288–C ...................................................... * Form 8300 ......................................................... * Form 8302 ......................................................... Form 8308 ........................................................... * Form 8329 ......................................................... Form 8404 ........................................................... Form 8453–CORP .............................................. Form 8453–PE .................................................... Form 851 ............................................................. * Form 8586 ......................................................... * Form 8594 ......................................................... * Form 8609 ......................................................... * Form 8609–A .................................................... * Form 8611 ......................................................... * Form 8621 ......................................................... lotter on DSK11XQN23PROD with NOTICES1 * Form 8621–A .................................................... * Form 8655 ......................................................... * Form 8697 ......................................................... * Form 8703 ......................................................... Form 8716 ........................................................... Form 8752 ........................................................... Form 8804 ........................................................... Form 8804 (SCH A) ............................................ Form 8804–C ...................................................... Form 8804–W ..................................................... Form 8805 ........................................................... Form 8806 ........................................................... Form 8810 ........................................................... * Form 8813 ......................................................... Form 8819 ........................................................... * Form 8820 ......................................................... * Form 8822–B .................................................... * Form 8824 ......................................................... Form 8825 ........................................................... * Form 8826 ......................................................... Form 8827 ........................................................... * Form 8830 ......................................................... * Form 8832 ......................................................... * Form 8833 ......................................................... * Form 8834 ......................................................... * Form 8835 ......................................................... VerDate Sep<11>2014 17:42 Sep 10, 2024 73755 Jkt 262001 Tax Effect of the International Boycott Provisions. American Samoa Economic Development Credit. Allocation of Income and Expenses Under Section 936(h)(5). Work Opportunity Credit. Credits for Affected Midwestern Disaster Area Employers (for Employers Affected by Hurricane Harvey, Irma, or Maria or Certain California Wildfires). At-Risk Limitations. Biofuel Producer Credit. Environmental Taxes. Credit for Increasing Research Activities. Gains and Losses From Section 1256 Contracts and Straddles. Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns. Energy Efficient Commercial Buildings Deduction. Advanced Manufacturing Production Credit. Clean Hydrogen Production Credit. Clean Electricity Production Credit. Nuclear Power Production Credit. Partner’s Report of Property Distributed by a Partnership. Clean Fuel Production Credit. Elections Under Section 338 for Corporations Making Qualified Stock Purchases. Direct Deposit Corporate Tax Refund. Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR). Disclosure Statement. Regulation Disclosure Statement. U.S. Withholding Tax Return for Dispositions by Foreign Persons of U.S. Real Property Interests. Statement of Withholding on Dispositions by Foreign Persons of U.S. Real Property Interests. Application for Withholding Certificate for Dispositions by Foreign Persons of U.S. Real Property Interests. Statement of Withholding Under Section 1446(f)(4) on Dispositions by Foreign Persons of Partnership Interests. Report of Cash Payments Over $10,000 Received In a Trade or Business. Electronic Deposit of Tax Refund of $1 Million or More. Report of a Sale or Exchange of Certain Partnership Interests. Lender’s Information Return for Mortgage Credit Certificates (MCCs). Interest Charge on DISC-Related Deferred Tax Liability. E-file Declaration for Corporations. U.S. Partnership Declaration for an IRS e-file Return. Affiliations Schedule. Low-Income Housing Credit. Asset Acquisition Statement Under Section 1060. Low-Income Housing Credit Allocation and Certification. Annual Statement for Low-Income Housing Credit. Recapture of Low-Income Housing Credit. Information Return By Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund. Return by a Shareholder Making Certain Late Elections to End Treatment as a Passive Foreign Investment Company. Reporting Agent Authorization. Interest Computation Under the Look-Back Method for Completed Long-Term Contracts. Annual Certification of a Residential Rental Project. Election To Have a Tax Year Other Than a Required Tax Year. Required Payment or Refund Under Section 7519. Annual Return for Partnership Withholding Tax (Section 1446). Penalty for Underpayment of Estimated Section 1446 Tax for Partnerships. Certificate of Partner-Level Items to Reduce Section 1446 Withholding. Installment Payments of Section 1446 Tax for Partnerships. Foreign Partner’s Information Statement of Section 1446 Withholding tax. Information Return for Acquisition of Control or Substantial Change in Capital Structure. Corporate Passive Activity Loss and Credit Limitations. Partnership Withholding Tax Payment Voucher (Section 1446). Dollar Election Under Section 985. Orphan Drug Credit. Change of Address—Business. Like-Kind Exchanges. Rental Real Estate Income and Expenses of a Partnership or an S Corporation. Disabled Access Credit. Credit for Prior Year Minimum Tax-Corporations. Enhanced Oil Recovery Credit. Entity Classification Election. Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b). Qualified Electric Vehicle Credit. Renewable Electricity, Refined Coal, and Indian Coal Production Credit. PO 00000 Frm 00135 Fmt 4703 Sfmt 4703 E:\FR\FM\11SEN1.SGM 11SEN1 73756 Federal Register / Vol. 89, No. 176 / Wednesday, September 11, 2024 / Notices Product Title * Form 8838 ......................................................... * Form 8838–P .................................................... Consent to Extend the Time To Assess Tax Under Section 367-Gain Recognition Agreement. Consent To Extend the Time To Assess Tax Pursuant to the Gain Deferral Method (Section 721(c)). Election to Use Different Annualization Periods for Corporate Estimated Tax. Empowerment Zone Employment Credit. Indian Employment Credit. Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips. Consent to Extend the Time to Assess the Branch Profits Tax Under Regulations Sections 1.884–2(a) and (c). Information Return of U.S. Persons With Respect to Foreign Disregarded Entities (FDEs) and Foreign Branches (FBs). Transactions Between Foreign Disregarded Entity (FDE) or Foreign Branch (FB) and the Filer or Other Related Entities. Biodiesel and Renewable Diesel Fuels Credit. Return of U.S. Persons With Respect to Certain Foreign Partnerships. Statement of Application for the Gain Deferral Method Under Section 721Ö. Acceleration Events and Exceptions Reporting Relating to Gain Deferral Method Under Section 721Ö. Partner’s Share of Income, Deductions, Credits, etc. Partner’s Distributive Share Items-International. Partner’s Share of Income, Deductions, Credits, etc.-International. Transfer of Property to a Foreign Partnership. Acquisitions, Dispositions, and Changes of Interests in a Foreign Partnership. Interest Computation Under the Look-Back Method for Property Depreciated Under the Income Forecast Method. Qualified Subchapter S Subsidiary Election. Extraterritorial Income Exclusion. New Markets Credit. Taxable REIT Subsidiary Election. IRS e-file Electronic Funds Withdrawal Authorization for Form 7004. E-file Authorization for Corporations. IRS e-file Signature Authorization for Form 1065. Credit for Small Employer Pension Plan Startup Costs. Credit for Employer-Provided Childcare Facilities and Services. Asset Allocation Statement Under Section 338. Reportable Transaction Disclosure Statement. Low Sulfur Diesel Fuel Production Credit. Qualified Railroad Track Maintenance Credit. Alternative Tax on Qualified Shipping Activities. Domestic Production Activities Deduction. Distilled Spirits Credit. Energy Efficient Home Credit. Alternative Motor Vehicle Credit. Alternative Fuel Vehicle Refueling Property Credit. Alternative Fuel Vehicle Refueling Property. Credit to Holders of Tax Credit Bonds. Reconciliation of Schedule M–3 Taxable Income with Tax Return Taxable Income for Mixed Groups. Supplemental Attachment to Schedule M–3. Material Advisor Disclosure Statement. Mining Rescue Team Training Credit. Report of Employer-Owned Life Insurance Contracts. Disqualified Corporate Interest Expense disallowed under section 163(j) and Related Information. Determination Under Section 860Ö(4) by a Qualified Investment Entity. Credit for Employer Differential Wage Payments. Carbon Oxide Sequestration Credit. Disposal or Enhanced Oil Recovery Owner Certification. Disposal Operator Certification. Enhanced Oil Recovery Operator Certification. Recapture Certification. Election Certification. Utilization Certification. Clean Vehicle Credit. Clean Vehicle Credit Amount. Qualified Commercial Clean Vehicle Credit. Schedule for Qualified Commercial Clean Vehicle. Report of Organizational Actions Affecting Basis of Securities. Statement of Foreign Financial Assets. Credit for Small Employer Health Insurance Premiums. Report of Branded Prescription Drug Information. FATCA Report. Cover Sheet for Form 8966 Paper Submissions. Country-by-Country Report. Form 8842 ........................................................... * Form 8844 ......................................................... Form 8845 ........................................................... Form 8846 ........................................................... Form 8848 ........................................................... * Form 8858 ......................................................... * Form 8858 (SCH M) .......................................... * Form 8864 ......................................................... Form 8865 ........................................................... Form 8865 (SCH G) ............................................ Form 8865 (SCH H) ............................................ Form 8865 (SCH K–1) ........................................ Form 8865 (SCH K–2) ........................................ Form 8865 (SCH K–3) ........................................ Form 8865 (SCH O) ............................................ Form 8865 (SCH P) ............................................ * Form 8866 ......................................................... Form 8869 ........................................................... * Form 8873 ......................................................... * Form 8874 ......................................................... Form 8875 ........................................................... * Form 8878–A .................................................... Form 8879–CORP .............................................. Form 8879–PE .................................................... * Form 8881 ......................................................... * Form 8882 ......................................................... * Form 8883 ......................................................... * Form 8886 ......................................................... * Form 8896 ......................................................... * Form 8900 ......................................................... * Form 8902 ......................................................... * Form 8903 ......................................................... * Form 8906 ......................................................... * Form 8908 ......................................................... * Form 8910 ......................................................... * Form 8911 ......................................................... * Form 8911 Schedule A ..................................... * Form 8912 ......................................................... Form 8916 ........................................................... lotter on DSK11XQN23PROD with NOTICES1 Form 8916–A ...................................................... * Form 8918 ......................................................... Form 8923 ........................................................... * Form 8925 ......................................................... * Form 8926 ......................................................... * Form 8927 ......................................................... * Form 8932 ......................................................... * Form 8933 ......................................................... * Form 8933 Sch A .............................................. * Form 8933 Sch B .............................................. * Form 8933 Sch C .............................................. * Form 8933 Sch D .............................................. * Form 8933 Sch E .............................................. * Form 8933 Sch F .............................................. * Form 8936 ......................................................... * Form 8936 Sch A .............................................. Form 8936–A ...................................................... Form 8936–A Sch 1 ............................................ * Form 8937 ......................................................... * Form 8938 ......................................................... * Form 8941 ......................................................... * Form 8947 ......................................................... * Form 8966 ......................................................... * Form 8966–C .................................................... * Form 8975 ......................................................... VerDate Sep<11>2014 17:42 Sep 10, 2024 Jkt 262001 PO 00000 Frm 00136 Fmt 4703 Sfmt 4703 E:\FR\FM\11SEN1.SGM 11SEN1 Federal Register / Vol. 89, No. 176 / Wednesday, September 11, 2024 / Notices 73757 Product Title * Form 8975 Sch A .............................................. Form 8978 ........................................................... Form 8978–Sch–A .............................................. Form 8979 ........................................................... Form 8990 ........................................................... Form 8991 ........................................................... Form 8992 ........................................................... Form 8992 Sch–A ............................................... Form 8992–Sch–B .............................................. Tax Jurisdiction and Constituent Entity Information. Partner’s Additional Reporting Year Tax. Partners Additional Reporting Year Tax. Partnership Representative Revocation/Resignation and Designation. Limitation on Business Interest Expense IRC 163(j). Tax on Base Erosion Payments of Taxpayers with Substantial Gross Receipts. U.S Shareholder Calculation of Global Intangible Low-Taxed Income (GILTI). Schedule A, Global Intangible Low-taxed Income (GILTI). Calculation of Global Intangible Low-Taxed Income (GILTI) for Members of a U.S. Consolidated Group Who Are U.S. Shareholders of a CFC. Section 250 Deduction for Foreign-Derived Intangible Income (FDII)and Global Intangible LowTaxed Income (GILTI). Employer Credit for Paid Family and Medical Leave. Qualified Business Income Deduction Simplified Computation. Qualified Business Income Deduction. Specified Service Trades or Businesses. Aggregation of Business Operations. Loss Netting And Carryforward. Special Rules for Patrons Of Agricultural Or Horticultural Cooperatives. Qualified Opportunity Fund. Initial and Annual Statement of Qualified Opportunity Fund (QOF) Investments. Return by a U.S. Transferor of Property to a Foreign Corporation. Corporate and Real Estate Investment Trust (REIT) Report of Net 965 Tax Liability and Electing REIT Report of 965 Amounts. Transfer Agreement Under Section 965(h)(3). Transfer Agreement Under 965(i)(2). Consent Agreement Under 965(i)(4)(D). Corporate Dissolution or Liquidation. Application to Use LIFO Inventory Method. Consent of Shareholder to Include Specific Amount in Gross Income. Corporation Claim for Deduction for Consent Dividends. Claim for Deficiency Dividends Deductions by a Personal Holding Company, Regulated Investment Company, or Real Estate Investment Trust. Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment). Application for Employer Identification Number. Solicitud de Número de Identificación Patronal (EIN). Forest Activities Schedule. Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding (Individuals). Certificate of Entities Status of Beneficial Owner for United States Tax Withholding (Entities). Certificate of Foreign Person’s Claim That Income is Effectively Connected With the Conduct of a Trade or Business in the United States. Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S. Branches for United States Tax Withholding and Reporting Form 8993 ........................................................... * Form 8994 ......................................................... * Form 8995 ......................................................... * Form 8995–A .................................................... * Form 8995–A (SCH A) ...................................... * Form 8995–A (SCH B) ...................................... * Form 8995–A (SCH C) ...................................... * Form 8995–A (SCH D) ...................................... Form 8996 ........................................................... Form 8997 ........................................................... Form 926 ............................................................. Form 965–B ........................................................ Form 965–C ........................................................ Form 965–D ........................................................ Form 965–E ........................................................ Form 966 ............................................................. * Form 970 ........................................................... * Form 972 ........................................................... Form 973 ............................................................. Form 976 ............................................................. * Form 982 ........................................................... * Form * Form * Form * Form SS–4 ........................................................ SS–4(PR) ................................................. T (TIMBER) .............................................. W–8BEN .................................................. * Form W–8BEN(E) ............................................. * Form W–8ECI ................................................... * Form W–8IMY ................................................... Forms marked with an asterisk (*) are also filed by other taxpayers (e.g., individuals, tax-exempt organizations). Appendix B Previous OMB No. Title 1545–0731 .......................................................... 1545–0746 .......................................................... 1545–0755 .......................................................... Definition of an S Corporation. LR–100–78 (Final) Creditability of Foreign Taxes. Related Group Election With Respect to Qualified Investments in Foreign Base Company Shipping Operations. TD 8864 (Final); EE–63–88 (Final and temp regulations) Taxation of Fringe Benefits and Exclusions From Gross Income for Certain Fringe Benefits; IA–140–86 (Temporary) Fringe Benefits Treas reg 1.274. (TD 7533) Final, DISC Rules on Procedure and Administration; Rules on Export Trade Corporations, and (TD 7896) Final, Income from Trade Shows. TD 8426—Certain Returned Magazines, Paperbacks or Records (IA–195–78). FI–27–89 (Temporary and Final) Real Estate Mortgage Investment Conduits; Reporting Requirements and Other Administrative Matters; FI–61–91 (Final) Allocation of Allocable Investment. TD 8316 Cooperative Housing Corporations. TD 8556 (Final)—Computation and Characterization of Income and Earnings and Profits Under the Dollar Approximate Separate Transactions Method of Accounting (DASTM). T.D. 8618—Definition of a Controlled Foreign Corporation, Foreign Base Company Income, and Foreign Personal Holding Company Income of a Controlled Foreign Corporation (INTL– 362–88). Effectively connected income and the branch profits tax. 1545–0771 .......................................................... 1545–0807 .......................................................... lotter on DSK11XQN23PROD with NOTICES1 1545–0879 .......................................................... 1545–1018 .......................................................... 1545–1041 .......................................................... 1545–1051 .......................................................... 1545–1068 .......................................................... 1545–1070 .......................................................... VerDate Sep<11>2014 17:42 Sep 10, 2024 Jkt 262001 PO 00000 Frm 00137 Fmt 4703 Sfmt 4703 E:\FR\FM\11SEN1.SGM 11SEN1 73758 Federal Register / Vol. 89, No. 176 / Wednesday, September 11, 2024 / Notices Previous OMB No. Title 1545–1072 .......................................................... INTL–952–86 (Final-TD 8410) and TD 8228 Allocation and Apportionment of Interest Expense and Certain Other Expenses. Treatment of Dual Consolidated Losses. Final Minimum Tax-Tax Benefit Rule (TD 8416). PS–19–92 (TD 9420—Final) Carryover Allocations and Other Rules Relating to the Low-Income Housing Credit. Special Loss Discount Account and Special Estimated Tax Payments for Insurance Companies. Applicable Conventions Under the Accelerated Cost. Information with Respect to Certain Foreign-Owned Corporations—IRC Section 6038A. CO–25–96 (TD 8824—Final) Regulations Under Section 1502 of the Internal Revenue Code of 1986; Limitations on Net Operating Loss Carryforwards and Certain Built-in Losses and Credits Following. T. D. 8337 (Final) Allocation and Apportionment of Deduction for State Income Taxes (INTL– 112–88). Adjusted Current Earnings (IA–14–91) (Final). REG–209831–96 (TD 8823) Consolidated Returns—Limitation on the Use of Certain Losses and Deductions. TD 8437—Limitations on Percentage Depletion in the Case of Oil and Gas Wells. TD 8396—Conclusive Presumption of Worthlessness of Debts Held by Banks (FI–34–91). CO–62–89 (Final) Final Regulations under Section 382 of the Internal Revenue Code of 1986; Limitations on Corporate Net Operating Loss Carryforwards. Treatment of transfers of stock or securities to foreign corporations. Limitations on net operating loss carryforwards and certain built-in losses following ownership change. FI–3–91 (TD 8456—Final) Capitalization of Certain Policy Acquisition Expenses. TD 8513—Bad Debt Reserves of Banks. TD 8459—Settlement Funds. Treatment of Acquisition of Certain Financial Institutions: Certain Tax Consequences of Federal Financial Assistance to Financial Institutions. TD 8449 (Final) Election, Revocation, Termination, and Tax Effect of Subchapter S Status. CO–88–90 (TD 8530) Limitation on Net Operating Loss Carryforwards and Certain Built-in Losses Following Ownership Change; Special Rule for Value of a Loss Corporation Under the Jurisdiction. Election Out of Subchapter K for Producers of Natural Gas—TD 8578. TD 8560 (CO–30–92) Consolidated Returns—Stock Basis and Excess Loss Accounts, Earnings and Profits, Absorption of Deductions and Losses, Joining and Leaving Consolidated Groups, Worthless (Final). TD 8586 (Final) Treatment of Gain From Disposition of Certain Natural Resource Recapture Property. PS–78–91 (TD 8521)(TD 8859) Procedures for Monitoring Compliance with Low-Income Housing Credit Requirements; PS–50–92 Rules to Carry Out the Purposes of Section 42 and for Correcting. Methods To Determine Taxable Income in connection with a Cost Sharing Arrangement—IRC Section 482. FI–54–93 (Final) Clear Reflection of Income in the Case of Hedging Transactions. Consolidated and Controlled Groups—Intercompany Transactions and Related Rules. CO–26–96 (Final) Regulations Under Section 382 of the Internal Revenue Code of 1986; Application of Section 382 in Short Taxable Years and With Respect to Controlled Groups. TD 8643 (Final) Distributions of Stock and Stock Rights. TD 8611, Conduit Arrangements Regulations—Final (INTL–64–93). CO–46–94 (TD 8594—Final) Losses on Small Business Stock. PS–268–82 (TD 8696) Definitions Under Subchapter S of the Internal Revenue Code. Source of Income From Sales of Inventory and Natural Resources Produced in One Jurisdiction and Sold in Another Jurisdiction. TD 8985—Hedging Transactions. TD 8881(Final) REG–242282–97 (formerly Intl-62–90, Intl-32–93, Intl-52–86, and Intl-52–94) General Revision of Regulations Relating to Withholding of Tax on Certain U.S. Source Income Paid to Foreign. TD 8746—Amortizable Bond Premium. TD 8684—Treatment of Gain From the Disposition of Interest in Certain Natural Resource Recapture Property by S Corporations and Their Shareholders. (TD 8701)—Treatment of Shareholders of Certain Passive Investment Companies; (TD 8178)—Passive Foreign Investment Companies. Revenue Procedure 2017–52, 2017–1, 2017–3 Rulings and determination letters. Rev. Proc. 2007–32—Tip Rate Determination Agreement (Gaming Industry); Gaming Industry Tip Compliance Agreement Program. REG–208172–91 (TD 8787—final) Basis Reduction Due to Discharge of Indebtedness. Revenue Procedure 97–27, Changes in Methods of Accounting. Revenue Procedure 97–33, EFTPS (Electronic Federal Tax Payment System). Rev. Proc. 2013–30, Uniform Late S Corporation Election Revenue Procedure. Tip Reporting Alternative Commitment (TRAC) Agreement and Tip Rate Determination (TRDA) for Use in the Food and Beverage Industry. Changes in Methods of Accounting (RP 2016–29). 1545–1083 .......................................................... 1545–1093 .......................................................... 1545–1102 .......................................................... 1545–1130 .......................................................... 1545–1146 .......................................................... 1545–1191 .......................................................... 1545–1218 .......................................................... 1545–1224 .......................................................... 1545–1233 .......................................................... 1545–1237 .......................................................... 1545–1251 .......................................................... 1545–1254 .......................................................... 1545–1260 .......................................................... 1545–1271 .......................................................... 1545–1275 .......................................................... 1545–1287 1545–1290 1545–1299 1545–1300 .......................................................... .......................................................... .......................................................... .......................................................... 1545–1308 .......................................................... 1545–1324 .......................................................... 1545–1338 .......................................................... 1545–1344 .......................................................... 1545–1352 .......................................................... 1545–1357 .......................................................... 1545–1364 .......................................................... 1545–1412 .......................................................... 1545–1433 .......................................................... 1545–1434 .......................................................... 1545–1438 1545–1440 1545–1447 1545–1462 1545–1476 .......................................................... .......................................................... .......................................................... .......................................................... .......................................................... 1545–1480 .......................................................... 1545–1484 .......................................................... 1545–1491 .......................................................... 1545–1493 .......................................................... 1545–1507 .......................................................... lotter on DSK11XQN23PROD with NOTICES1 1545–1522 .......................................................... 1545–1530 .......................................................... 1545–1539 1545–1541 1545–1546 1545–1548 1545–1549 .......................................................... .......................................................... .......................................................... .......................................................... .......................................................... 1545–1551 .......................................................... VerDate Sep<11>2014 17:42 Sep 10, 2024 Jkt 262001 PO 00000 Frm 00138 Fmt 4703 Sfmt 4703 E:\FR\FM\11SEN1.SGM 11SEN1 Federal Register / Vol. 89, No. 176 / Wednesday, September 11, 2024 / Notices Previous OMB No. Title 1545–1555 .......................................................... REG–115795–97 (Final) General Rules for Making and Maintaining Qualified Electing Fund Elections. TD 8786—Source of Income From Sales of Inventory Partly From Sources Within a Possession of the U.S.; Also, Source of Income Derived From Certain Purchases From a Corp. Electing Sec. 936. Rev. Proc. 98–46 (modifies Rev. Proc.97–43)—Procedures for Electing Out of Exemptions Under Section 1.475(c)–1; and Rev. Rul. 97–39, Mark-to-Market Accounting Method for Dealers in Securities. Revenue Procedures 98–46 and 97–44, LIFO Conformity Requirement. Notice 2010–46, Prevention of Over-Withholding of U.S. Tax Avoidance With Respect to Certain Substitute Dividend Payments. Adjustments Following Sales of Partnership Interests. REG–251698–96 (T.D. 8869—Final) Subchapter S Subsidiaries. REG–124069–02 (Final) Section 6038—Returns Required with Respect to Controlled Foreign Partnerships; REG–118966–97 (Final) Information Reporting with Respect to Certain Foreign Partnership. TD 9595 (REG–141399–07) Consolidated Overall Foreign Losses, Separate Limitation Losses, and Overall Domestic Losses. Rev. Proc. 99–17—Mark to Market Election for Commodities Dealers and Securities and Commodities Traders. TD 8853 (Final), Recharacterizing Financing Arrangements Involving Fast-Pay Stock. TD 8851—Return Requirement for United States Persons Acquiring or Disposing of an Interest in a Foreign Partnership, or Whose Proportional Interest in a Foreign Partnership Changes. Revenue Procedure 2001–21 Debt Roll-Ups. Revenue Procedure 99–32—Conforming Adjustments Subsequent to Section 482 Allocations. Purchase Price Allocations in Deemed Actual Asset Acquisitions. Qualified lessee construction allowances for short-term leases. T.D. 9047—Certain Transfers of Property to Regulated Investment Companies (RICs) and Real Estate Investment Trusts (REITs). Treatment of taxable income of a residual interest holder in excess of daily accruals. Exclusions From Gross Income of Foreign Corporations. Pre-Filing Agreements Program. Notice 2000–28, Coal Exports. TD 9715; Rev. Proc. 2015–26 (Formerly TD 9002; Rev Proc 2002–43), Agent for Consolidated Group. Revenue Procedure 2000–37—Reverse Like-kind Exchanges (as modified by Rev Proc. 2004–51). TD 9315—Section 1503(d) Closing Agreement Requests. TD 9273—Stock Transfer Rules: Carryover of Earnings and Taxes (REG–116050–99). Tip Reporting Alternative Commitment (TRAC) for most industries. Employer-Designed Tip Reporting Program for the Food and Beverage Industry (EmTRAC)— Notice 2001–1. Tip Rate Determination Agreement (TRDA) for Most Industries. Source of Income from Certain Space and Ocean Activities; Source of Communications Income (TD 9305—final). Manner of making election to terminate tax-exempt bond financing. Extraterritorial Income Exclusion Elections. Advanced Insurance Commissions—Revenue Procedure 2001–24. Changes in Accounting Periods—REG–106917–99 (TD 8669/Final). Revenue Procedure 2008–38, Revenue Procedure 2008–39, Revenue Procedure 2008–40, Revenue Procedure 2008–41, Revenue Procedure 2008–42. Revenue Procedure 2001–56, Demonstration Automobile Use. T.D. 9171, New Markets Tax Credit. Revenue Procedure 2003–84, Optional Election to Make Monthly Sec. 706 Allocations. Extensions of Time to Elect Method for Determining Allowable Loss. Rev Proc 2002–32 as Modified by Rev Proc 2006–21, Waiver of 60-month Bar on Reconsolidation after Disaffiliation. Changes in Periods of Accounting. Notice 2002–69, Interest Rates and Appropriate Foreign Loss Payment Patterns For Determining the Qualified Insurance Income of Certain Controlled Corporations under Section 954(f). Revenue Procedure 2002–67, Settlement of Section 351 Contingent Liability Tax Shelter Cases. Revenue Procedure 2003–33, Section 9100 Relief for 338 Elections. TD 9048; 9254—Guidance under Section 1502; Suspension of Losses on Certain Stock Disposition (REG–131478–02). TD 9157 (Final) Guidance Regarding the Treatment of Certain Contingent Payment Debt Instruments w/one or more Payments that are Denominated in, or Determined by Reference to, a Nonfunctional Currency. Revenue Procedure 2003–37, Documentation Provisions for Certain Taxpayers Using the Fair Market Value Method of Interest Expense Apportionment. Revenue Procedure 2003–39, Section 1031 LKE (Like-Kind Exchanges) Auto Leasing Programs. 1545–1556 .......................................................... 1545–1558 .......................................................... 1545–1559 .......................................................... 1545–1566 .......................................................... 1545–1588 .......................................................... 1545–1590 .......................................................... 1545–1617 .......................................................... 1545–1634 .......................................................... 1545–1641 .......................................................... 1545–1642 .......................................................... 1545–1646 .......................................................... 1545–1647 1545–1657 1545–1658 1545–1661 1545–1672 .......................................................... .......................................................... .......................................................... .......................................................... .......................................................... 1545–1675 1545–1677 1545–1684 1545–1690 1545–1699 .......................................................... .......................................................... .......................................................... .......................................................... .......................................................... 1545–1701 .......................................................... 1545–1706 1545–1711 1545–1714 1545–1716 .......................................................... .......................................................... .......................................................... .......................................................... 1545–1717 .......................................................... 1545–1718 .......................................................... 1545–1730 1545–1731 1545–1736 1545–1748 1545–1752 .......................................................... .......................................................... .......................................................... .......................................................... .......................................................... 1545–1756 1545–1765 1545–1768 1545–1774 1545–1784 .......................................................... .......................................................... .......................................................... .......................................................... .......................................................... 1545–1786 .......................................................... 1545–1799 .......................................................... 1545–1801 .......................................................... 1545–1820 .......................................................... 1545–1828 .......................................................... lotter on DSK11XQN23PROD with NOTICES1 73759 1545–1831 .......................................................... 1545–1833 .......................................................... 1545–1834 .......................................................... VerDate Sep<11>2014 17:42 Sep 10, 2024 Jkt 262001 PO 00000 Frm 00139 Fmt 4703 Sfmt 4703 E:\FR\FM\11SEN1.SGM 11SEN1 73760 Federal Register / Vol. 89, No. 176 / Wednesday, September 11, 2024 / Notices Previous OMB No. Title 1545–1837 .......................................................... 1545–1847 .......................................................... 1545–1855 .......................................................... Revenue Procedure 2003–36, Industry Issue Resolution Program. Revenue Procedure 2004–29—Statistical Sampling in Sec. 274 Context. TD 9285—Limitation on Use of the Nonaccrual-Experience Method of Accounting Under Section 448(d)(5). Revenue Procedure 2004–19—Probable or Prospective Reserves Safe Harbor. TD 9107—Guidance Regarding Deduction and Capitalization of Expenditures. Rollover of Gain from Qualified Small Business Stock to Another Qualified Small Business Stock. (TD 9212) Final, Source of Compensation for Labor or Personal Services. TD 9168—Optional 10-Year Write-off of Certain Tax Preferences (REG–124405–03). TD 9289 (Final) Treatment of Disregarded Entities Under Section 752. TD 9210—LIFO Recapture Under Section 1363(d). Notice 2005–4, Fuel Tax Guidance, as modified. Notification Requirement for Transfer of Partnership Interest in Electing Investment Partnership (EIP). 26 U.S. Code § 475—Mark to market accounting method for dealers in securities. T.D. 9315 (Final) Dual Consolidated Loss Regulations. TD 9360 (REG–133446–03)(Final) Guidance on Passive Foreign Company (PFIC) Purging Elections. Qualified Railroad Track Maintenance Credit. Notice 2006–47, Elections Created or Effected by the American Jobs Creation Act of 2004. Application of Section 338 to Insurance Companies. Rev. Proc. 2006–16, Renewal Community Depreciation Provisions. Notice 2006–25 (superseded by Notice 2007–53), Qualifying Gasification Project Program. Notice 2006–24, Qualifying Advanced Coal Project Program. Deduction for Energy Efficient Commercial Buildings. Nonconventional Source Fuel Credit. TD 9452—Application of Separate Limitations to Dividends from Noncontrolled Section 902 Corporations. Notice 2006–46 Announcement of Rules to be included in Final Regulations under Section 897(d) and (e) of the Internal Revenue Code. TD 9451—Guidance Necessary to Facilitate Business Election Filing; Finalization of Controlled Group Qualification Rules (TD 9329). Fuel Cell Motor Vehicle Credit. REG–120509–06 (TD 9465—Final), Determination of Interest Expense Deduction of Foreign Corporations. Taxation and Reporting of REIT Excess Inclusion Income by REITs, RICs, and Other PassThrough Entities (Notice 2006–97). Rev. Proc. 2007–48 Rotable Spare Parts Safe Harbor Method. Revenue Procedure 2007–35—Statistical Sampling for Purposes of Section 199. TD 9512 (Final)—Nuclear Decommissioning Funds. Loss on Subsidiary Stock—REG–157711–02 (TD 9424—Final). Election to Expense Certain Refineries. REG–127770–07 (Final), Modifications of Commercial Mortgage Loans Held by a Real Estate Mortgage Investment Conduit. S Corporation Guidance under AJCA of 2004 (TD 9422 Final—REG–143326–05). REG–143544–04 Regulations Enabling Elections for Certain Transaction Under Section 336(e). Rev. Proc. 2009–16, Section 168(k)(4) Election Procedures and Rev. Proc. 2009–33, Section 168(k)(4) Extension Property Elections. Notice 2009–41—Credit for Residential Energy Efficient Property. Notice 2009–52, Election of Investment Tax Credit in Lieu of Production Tax Credit; Coordination with Department of Treasury Grants for Specified Energy Property in Lieu of Tax Credits. Internal Revenue Code Section 108(i) Election. Treatment of Services Under Section 482; Allocation of Income and Deductions From Intangibles; Stewardship Expense (TD 9456). Notice 2009–58, Manufacturers’ Certification of Specified Plug-in Electric Vehicles. Qualifying Advanced Energy Project Credit—Notice 2013–12. Notice 2009–83—Credit for Carbon Dioxide Sequestration Under Section 45Q. TD 9469 (REG–102822–08) Section 108 Reduction of Tax Attributes for S Corporations. Revenue Procedure 2010–13, Disclosure of Activities Grouped under Section 469. Notice 2010–54: Production Tax Credit for Refined Coal. TD 9490—Extended Carryback of Losses to or from a Consolidated Group. Transfers by Domestic Corporations That Are Subject to Section 367(a)(5); Distributions by Domestic Corporations That Are Subject to Section 1248(f). (TD 9614 & 9615). TD 9504, Basis Reporting by Securities Brokers and Basis Determination for Stock; TD 9616, TD9713, and TD 9750. Rules for Certain Rental Real Estate Activities. REG–112805–10—Branded Prescription Drugs. REG–135491–10—Updating of Employer Identification Numbers. REG–160873–04—American Jobs Creation Act Modifications to Section 6708, Failure to Maintain List of Advisees With Respect to Reportable Transactions. TD 9633—Limitations on Duplication of Net Built-in Losses. 1545–1861 .......................................................... 1545–1870 .......................................................... 1545–1893 .......................................................... 1545–1900 1545–1903 1545–1905 1545–1906 1545–1915 1545–1939 .......................................................... .......................................................... .......................................................... .......................................................... .......................................................... .......................................................... 1545–1945 .......................................................... 1545–1946 .......................................................... 1545–1965 .......................................................... 1545–1983 1545–1986 1545–1990 1545–2001 1545–2002 1545–2003 1545–2004 1545–2008 1545–2014 .......................................................... .......................................................... .......................................................... .......................................................... .......................................................... .......................................................... .......................................................... .......................................................... .......................................................... 1545–2017 .......................................................... 1545–2019 .......................................................... 1545–2028 .......................................................... 1545–2030 .......................................................... 1545–2036 .......................................................... 1545–2070 1545–2072 1545–2091 1545–2096 1545–2103 1545–2110 .......................................................... .......................................................... .......................................................... .......................................................... .......................................................... .......................................................... 1545–2114 .......................................................... 1545–2125 .......................................................... 1545–2133 .......................................................... 1545–2134 .......................................................... 1545–2145 .......................................................... 1545–2147 .......................................................... 1545–2149 .......................................................... lotter on DSK11XQN23PROD with NOTICES1 1545–2150 1545–2151 1545–2153 1545–2155 1545–2156 1545–2158 1545–2171 1545–2183 .......................................................... .......................................................... .......................................................... .......................................................... .......................................................... .......................................................... .......................................................... .......................................................... 1545–2186 .......................................................... 1545–2194 1545–2209 1545–2242 1545–2245 .......................................................... .......................................................... .......................................................... .......................................................... 1545–2247 .......................................................... VerDate Sep<11>2014 17:42 Sep 10, 2024 Jkt 262001 PO 00000 Frm 00140 Fmt 4703 Sfmt 4703 E:\FR\FM\11SEN1.SGM 11SEN1 Federal Register / Vol. 89, No. 176 / Wednesday, September 11, 2024 / Notices 73761 Previous OMB No. Title 1545–2259 .......................................................... 1545–2276 .......................................................... * 1545–2291 ........................................................ Performance & Quality for Small Wind Energy Property. Safe Harbor for Inadvertent Normalization Violations. TD 9866 (REG–951A) and Notice 2020–69 (S Corporation Guidance under Section 958 (Rules for Determining Stock Ownership) and Guidance Regarding the Treatment of Qualified Improvement Property under the Alternative Depreciation System for Purposes of the QBAI Rules for FDII and GILTI (NOT–114860–20). Notice 2024–60—Required Procedures to Claim a Section 45Q Credit for Utilization of Carbon Oxide. TD 9993—Transfer of Certain Credits. TD 9998—Increased Amounts of Credit or Deduction for Satisfying Certain Prevailing Wage and Registered Apprenticeship Requirements. TD 10004—Guidance Under Section 367(b) Related to Certain Triangular Reorganizations and Inbound Nonrecognition Transactions. 1545–0123 .......................................................... 1545–0123 .......................................................... 1545–0123 .......................................................... 1545–0123 .......................................................... * Merged into 1545–0123 since the last OMB approval. [FR Doc. 2024–20568 Filed 9–10–24; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service Agency Collection Activities; Requesting Comments on Form 8995 and Form 8995–A and Schedules A, B, C, and D Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for comments. AGENCY: The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning Form 8995, Qualified Business Income Deduction Simplified Computation, Form 8995–A, Qualified Business Income Deduction, Form 8895–A Schedule A, Specified Service Trades or Businesses, Form 8895–A Schedule B, Aggregation of Business Operations, Form 8895–A Schedule C, Loss Netting and Carryforward, and Form 8895–A Schedule D, Special Rules for Patrons of Agricultural or Horticultural Cooperatives. DATES: Written comments should be received on or before November 12, 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. lotter on DSK11XQN23PROD with NOTICES1 SUMMARY: VerDate Sep<11>2014 17:42 Sep 10, 2024 Jkt 262001 Include OMB Control No. 1545–2294 in the subject line of the message. FOR FURTHER INFORMATION CONTACT: Requests for additional information or copies of this collection should be directed to Jason Schoonmaker, (801) 620–2128, at Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or through the internet at jason.m.schoonmaker@ irs.gov. SUPPLEMENTARY INFORMATION: The IRS is currently seeking comments concerning the following information collection tools, reporting, and record-keeping requirements: Title: Qualified Business Income Deduction. OMB Number: 1545–2294. Form Number: Form 8995, Form 8995–A, Schedules A, B, C, and D. Abstract: Form 8995 and Form 8995– A is used to figure and report qualified business income (QBI) deduction. These burden estimates are only for trust and estate filers. The burden estimates for other filers are covered under OMB control numbers 1545–0047 for taxexempt filers, 1545–0074 for individual filers, and 1545–0123 for business filers. Current Actions: There are no changes to the burden previously approved by OMB. However, the estimated number of responses was updated to eliminate duplication of the burden associated with individual filers captured under OMB control number 1545–0074. This submission is for renewal purposes. Type of Review: Extension of a currently approved collection. Affected Public: Individuals or Households, Business or other for-profit organizations. Estimated Number of Responses: 696,900. Estimated Time per Respondent: 8 hours, 2 minutes. PO 00000 Frm 00141 Fmt 4703 Sfmt 9990 Estimated Total Annual Burden Hours: 5,596,107. The following paragraph applies to all of the collections of information covered by this notice: An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless the collection of information displays a valid OMB control number. Books or records relating to a collection of information must be retained as long as their contents may become material in the administration of any internal revenue law. Generally, tax returns and tax return information are confidential, as required by 26 U.S.C. 6103. Request for Comments: Comments submitted in response to this notice will be summarized and/or included in the request for OMB approval. All comments will become a matter of public record. Comments are invited on: (a) Whether the collection of information is necessary for the proper performance of the functions of the agency, including whether the information shall have practical utility; (b) the accuracy of the agency’s estimate of the burden of the collection of information; (c) ways to enhance the quality, utility, and clarity of the information to be collected; (d) ways to minimize the burden of the collection of information on respondents, including through the use of automated collection techniques or other forms of information technology; and (e) estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information. Approved: September 6, 2024. Jason M. Schoonmaker, Tax Analyst. [FR Doc. 2024–20548 Filed 9–10–24; 8:45 am] BILLING CODE 4830–01–P E:\FR\FM\11SEN1.SGM 11SEN1

Agencies

[Federal Register Volume 89, Number 176 (Wednesday, September 11, 2024)]
[Notices]
[Pages 73752-73761]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2024-20568]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Forms 1065, 1066, 1120, 
1120-C, 1120-F, 1120-H, 1120-ND, 1120-S,1120-SF,1120-FSC,1120-L,1120-
PC,1120-REIT,1120-RIC,1120-POL, and Related Attachments

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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SUMMARY: The Internal Revenue Service, as part of its continuing effort 
to reduce paperwork and respondent burden, invites the general public 
and other Federal agencies to take this opportunity to comment on 
proposed and/or continuing information collections, as required by the 
Paperwork Reduction Act of 1995 (PRA). The IRS is soliciting comments 
on forms used by business entity taxpayers. (See Appendix-A of this 
notice for a list of forms, schedules, and related attachments).

DATES: Written comments should be received on or before November 12, 
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]. Include OMB Control No. 
1545-0123 in the subject line of the message.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the form and instructions should be directed to LaNita Van 
Dyke, at (202)-317-6009, 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. Business Income Tax Return.
    OMB Number: 1545-0123.
    Form Numbers: Forms 1065, 1066, 1120, 1120-C, 1120-F, 1120-H, 1120-
ND, 1120-S, 1120-SF, 1120-FSC, 1120-L, 1120-PC, 1120-REIT, 1120-RIC, 
1120-POL and all attachments to these forms (see the Appendices to this 
notice).
    Abstract: These forms are used by businesses to report their income 
tax liability.
    Current Actions: There have been changes in regulatory guidance 
related to various forms approved under this approval package during 
the past year. There have been additions and removals of forms included 
in this approval package. It is anticipated that these changes will 
have an impact on the overall burden and cost estimates requested for 
this approval package, however these estimates were not finalized at 
the time of release of this notice. These estimated figures are 
expected to be available by the release of the 30-day comment notice 
from Treasury. This approval package is being submitted for renewal 
purposes.
    Type of Review: Revision of a currently approved collection.
    Affected Public: Corporations, Partnerships and Pass-Through 
Entities.
    Preliminary Estimated Number of Respondents: 13,500,000.
    Preliminary Estimated Time Per Respondent (Hours): 70 hours, 4 
minutes.
    Preliminary Estimated Total Annual Time (Hours): 946,000,000.
    Preliminary Estimated Total Annual Monetized Time ($): 
56,955,000,000.
    Preliminary Estimated Total Out-of-Pocket Costs ($): 
68,491,000,000.
    Preliminary Estimated Total Monetized Burden ($): 125,446,000,000.

    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.


                Estimates for Form 1120, 1120S and 1065 Series of Returns and Forms and Schedules
                                                     FY2025
----------------------------------------------------------------------------------------------------------------
                                                                              Program change
                                                               FY 24        due to adjustment        FY 25
----------------------------------------------------------------------------------------------------------------
Number of Respondents..................................         13,300,000            200,000         13,500,000
Burden in Hours........................................        920,000,000         26,000,000        946,000,000
Monetized Time Burden..................................    $54,743,000,000     $2,212,000,000    $56,955,000,000

[[Page 73753]]

 
Out-of-Pocket Costs....................................    $66,717,000,000     $1,774,000,000    $68,491,000,000
Total Monetized Burden.................................   $121,460,000,000     $3,986,000,000   $125,446,000,000
----------------------------------------------------------------------------------------------------------------

    The following paragraph applies to all the collections of 
information contained within the OMB approval for 1545-0123.

    An agency may not conduct or sponsor, and a person is not 
required to respond to, a collection of information unless the 
collection of information displays a valid OMB Control Number. Books 
or records relating to a collection of information must be retained 
as long as their contents may become material in the administration 
of any internal revenue law. Generally, tax returns and tax return 
information are confidential, as required by 26 U.S.C. 6103.

Request for Comments

    Comments submitted in response to this notice will be summarized 
and/or included in the request for OMB approval. All comments will 
become a matter of public record. Comments are invited on: (a) Whether 
the collection of information is necessary for the proper performance 
of the functions of the agency, including whether the information will 
have practical utility; (b) the accuracy of the agency's estimate of 
the burden of the collection of information; (c) ways to enhance the 
quality, utility, and clarity of the information to be collected; (d) 
ways to minimize the burden of the collection of information on 
respondents, including through the use of automated collection 
techniques or other forms of information technology; and (e) estimates 
of capital or start-up costs and costs of operation, maintenance, and 
purchase of services to provide information.

    Approved: September 6, 2024.
Jon R. Callahan,
Senior Tax Analyst.

Appendix A

------------------------------------------------------------------------
              Product                               Title
------------------------------------------------------------------------
* Form 1042.......................  Annual Withholding Tax Return for
                                     U.S. Source Income of Foreign
                                     Persons.
* Form 1042 (SCH Q)...............  Schedule Q (Form 1042).
* Form 1042-S.....................  Foreign Person's U.S. Source Income
                                     Subject to Withholding.
* Form 1042-T.....................  Annual Summary and Transmittal of
                                     Forms 1042-S.
Form 1065.........................  U.S. Return of Partnership Income.
Form 1065 (SCH B-1)...............  Information for Partners Owning 50%
                                     or More of the Partnership.
Form 1065 (SCH B-2)...............  Election Out of the Centralized
                                     Partnership Audit Regime.
Form 1065 (SCH C).................  Additional Information for Schedule
                                     M-3 Filers.
Form 1065 (SCH D).................  Capital Gains and Losses.
Form 1065 (SCH K-1)...............  Partner's Share of Income,
                                     Deductions, Credits, etc.
Form 1065 (SCH K-2)...............  Partner's Distributive Share Items-
                                     International.
Form 1065 (SCH K-3)...............  Partner's Share of Income,
                                     Deductions, Credits, etc.-
                                     International.
Form 1065 (SCH M-3)...............  Net Income (Loss) Reconciliation for
                                     Certain Partnerships.
Form 1065X........................  Amended Return or Administrative
                                     Adjustment Request (AAR).
Form 1066.........................  U.S. Real Estate Mortgage Investment
                                     Conduit (REMIC) Income Tax Return.
Form 1066 (SCH Q).................  Quarterly Notice to Residual
                                     Interest Holder of REMIC Taxable
                                     Income or Net Loss Allocation.
Form 1118.........................  Foreign Tax Credit-Corporations.
Form 1118 (SCH I).................  Reduction of Foreign Oil and Gas
                                     Taxes.
Form 1118 (SCH J).................  Adjustments to Separate Limitation
                                     Income (Loss) Categories for
                                     Determining Numerators of
                                     Limitation Fractions, Year-End
                                     Recharacterization Balances, and
                                     Overall Foreign and Domestic Loss
                                     Account Balances.
Form 1118 (SCH K).................  Foreign Tax Carryover Reconciliation
                                     Schedule.
Form 1118 (SCH L).................  Foreign Tax Redeterminations.
Form 1120.........................  U.S. Corporation Income Tax Return.
Form 1120 (SCH B).................  Additional Information for Schedule
                                     M-3 Filers.
Form 1120 (SCH D).................  Capital Gains and Losses.
Form 1120 (SCH G).................  Information on Certain Persons
                                     Owning the Corporation's Voting
                                     Stock.
Form 1120 (SCH H).................  Section 280H Limitations for a
                                     Personal Service Corporation (PSC).
Form 1120 (SCH M-3)...............  Net Income (Loss) Reconciliation for
                                     Corporations With Total Assets of
                                     $10 Million of More.
Form 1120 (SCH N).................  Foreign Operations of U.S.
                                     Corporations.
Form 1120 (SCH O).................  Consent Plan and Apportionment
                                     Schedule for a Controlled Group.
Form 1120 (SCH PH)................  U.S. Personal Holding Company (PHC)
                                     Tax.
Form 1120 (SCH UTP)...............  Uncertain Tax Position Statement.
Form 1120-C.......................  U.S. Income Tax Return for
                                     Cooperative Associations.
Form 1120-F.......................  U.S. Income Tax Return of a Foreign
                                     Corporation.
Form 1120-F (SCH H)...............  Deductions Allocated to Effectively
                                     Connected Income Under Regulations
                                     Section 1.861-8.
Form 1120-F (SCH I)...............  Interest Expense Allocation Under
                                     Regulations Section 1.882-5.
Form 1120-F (SCH M1 & M2).........  Reconciliation of Income (Loss) and
                                     Analysis of Unappropriated Retained
                                     Earnings per Books.
Form 1120-F (SCH M-3).............  Net Income (Loss) Reconciliation for
                                     Foreign Corporations With
                                     Reportable Assets of $10 Million or
                                     More.
Form 1120-F (SCH P)...............  List of Foreign Partner Interests in
                                     Partnerships.
Form 1120-F (SCH Q)...............  Tax Liability of Qualified
                                     Derivatives Dealer (QDD).
Form 1120-F (SCH S)...............  Exclusion of Income From the
                                     International Operation of Ships or
                                     Aircraft Under Section 883.
Form 1120-F (SCH V)...............  List of Vessels or Aircraft,
                                     Operators, and Owners.
Form 1120-FSC.....................  U.S. Income Tax Return of a Foreign
                                     Sales Corporation.

[[Page 73754]]

 
Form 1120-FSC (SCH P).............  Transfer Price or Commission.
Form 1120-H.......................  U.S. Income Tax Return for
                                     Homeowners Associations.
Form 1120-IC-DISC.................  Interest Charge Domestic
                                     International Sales Corporation
                                     Return.
Form 1120-IC-DISC (SCH K).........  Shareholder's Statement of IC-DISC
                                     Distributions.
Form 1120-IC-DISC (SCH P).........  Intercompany Transfer Price or
                                     Commission.
Form 1120-IC-DISC (SCH Q).........  Borrower's Certificate of Compliance
                                     With the Rules for Producer's
                                     Loans.
Form 1120-L.......................  U.S. Life Insurance Company Income
                                     Tax Return.
Form 1120-L (SCH M-3).............  Net Income (Loss) Reconciliation for
                                     U.S. Life Insurance Companies With
                                     Total Assets of $10 Million or
                                     More.
* Form 1120-ND....................  Return for Nuclear Decommissioning
                                     Funds and Certain Related Persons.
Form 1120-PC......................  U.S. Property and Casualty Insurance
                                     Company Income Tax Return.
Form 1120-PC (SCH M-3)............  Net Income (Loss) Reconciliation for
                                     U.S. Property and Casualty
                                     Insurance Companies With Total
                                     Assets of $10 Million or More.
Form 1120-POL.....................  U.S. Income Tax Return for Certain
                                     Political Organizations.
Form 1120-REIT....................  U.S. Income Tax Return for Real
                                     Estate Investment Trusts.
Form 1120-RIC.....................  U.S. Income Tax Return for Regulated
                                     Investment Companies.
Form 1120-S.......................  U.S. Income Tax Return for an S
                                     Corporation.
Form 1120-S (SCH B-1).............  Information on Certain Shareholders
                                     of an S Corporation.
Form 1120-S (SCH D)...............  Capital Gains and Losses and Built-
                                     In Gains.
Form 1120-S (SCH K-1).............  Shareholder's Share of Income,
                                     Deductions, Credits, etc.
Form 1120-S (SCH K-2).............  Shareholder's Pro Rata Share Items-
                                     International.
Form 1120-S (SCH K-3).............  Shareholder's Share of Income,
                                     deductions, Credits, etc.-
                                     International.
Form 1120-S (SCH M-3).............  Net Income (Loss) Reconciliation for
                                     S Corporations With Total Assets of
                                     $10 Million or More.
Form 1120-SF......................  U.S. Income Tax Return for
                                     Settlement Funds (Under Section
                                     468B).
Form 1120-X.......................  Amended U.S. Corporation Income Tax
                                     Return.
Form 1122.........................  Authorization and Consent of
                                     Subsidiary Corporation to be
                                     Included in a Consolidated Income
                                     Tax Return.
Form 1125-A.......................  Cost of Goods Sold.
Form 1125-E.......................  Compensation of Officers.
Form 1127.........................  Application for Extension of Time
                                     for Payment of Tax Due to Undue
                                     Hardship.
Form 1128.........................  Application to Adopt, Change, or
                                     Retain a Tax Year.
Form 1138.........................  Extension of Time For Payment of
                                     Taxes By a Corporation Expecting a
                                     Net Operating Loss Carryback.
Form 1139.........................  Corporation Application for
                                     Tentative Refund.
Form 2220.........................  Underpayment of Estimated Tax By
                                     Corporations.
Form 2438.........................  Undistributed Capital Gains Tax
                                     Return.
Form 2439.........................  Notice to Shareholder of
                                     Undistributed Long-Term Capital
                                     Gains.
Form 2553.........................  Election by a Small Business
                                     Corporation.
* Form 2848.......................  Power of Attorney and Declaration of
                                     Representative.
* Form 3115.......................  Application for Change in Accounting
                                     Method.
* Form 3468.......................  Investment Credit.
* Form 3520.......................  Annual Return To Report Transactions
                                     With Foreign Trusts and Receipt of
                                     Certain Foreign Gifts.
* Form 3520-A.....................  Annual Return of Foreign Trust With
                                     a U.S. Owner.
* Form 3800.......................  General Business Credit.
* Form 4136.......................  Credit for Federal Tax Paid on
                                     Fuels.
* Form 4255.......................  Recapture of Investment Credit.
* Form 4466.......................  Corporation Application for Quick
                                     Refund of Overpayment of Estimated
                                     Tax.
* Form 4562.......................  Depreciation and Amortization
                                     (Including Information on Listed
                                     Property).
* Form 4684.......................  Casualties and Thefts.
* Form 4797.......................  Sales of Business Property.
* Form 4810.......................  Request for Prompt Assessment Under
                                     Internal Revenue Code Section
                                     6501(d).
* Form 4876-A.....................  Election to Be Treated as an
                                     Interest Charge DISC.
Form 5452.........................  Corporate Report of Nondividend
                                     Distributions.
Form 5471.........................  Information Return of U.S. Persons
                                     With Respect To Certain Foreign
                                     Corporations.
Form 5471 (SCH E).................  Income, War Profits, and Excess
                                     Profits Taxes Paid or Accrued.
Form 5471 (SCH G-I)...............  Schedule G-1 (Form 5471), Cost
                                     Sharing Arrangement.
Form 5471 (SCH H).................  Current Earnings and Profits.
Form 5471 (SCH I-1)...............  Information for Global Intangible
                                     Low-Taxed Income.
Form 5471 (SCH J).................  Accumulated Earnings and Profits
                                     (E&P) of Controlled Foreign
                                     Corporation.
Form 5471 (SCH M).................  Transactions Between Controlled
                                     Foreign Corporation and
                                     Shareholders or Other Related
                                     Persons.
Form 5471 (SCH O).................  Organization or Reorganization of
                                     Foreign Corporation, and
                                     Acquisitions and Dispositions of
                                     its Stock.
Form 5471 (SCH P).................  Previously Taxed Earnings and
                                     Profits of U.S. Shareholder of
                                     Certain Foreign Corporations.
Form 5471 (SCH Q).................  CFC Income by CFC Income Groups.
Form 5471 (SCH R).................  Distributions From a Foreign
                                     Corporation.
Form 5472.........................  Information Return of a 25% Foreign-
                                     Owned U.S. Corporation or a Foreign
                                     Corporation Engaged in a U.S. Trade
                                     or Business.
* Form 56.........................  Notice Concerning Fiduciary
                                     Relationship.
* Form 56-F.......................  Notice Concerning Fiduciary
                                     Relationship of Financial
                                     Institution.
* Form 5713.......................  International Boycott Report.
* Form 5713 (SCH A)...............  International Boycott Factor
                                     (Section 999(c)(1)).
* Form 5713 (SCH B)...............  Specifically, Attributable Taxes and
                                     Income (Section 999(c)(2)).

[[Page 73755]]

 
* Form 5713 (SCH C)...............  Tax Effect of the International
                                     Boycott Provisions.
* Form 5735.......................  American Samoa Economic Development
                                     Credit.
* Form 5735 Schedule P............  Allocation of Income and Expenses
                                     Under Section 936(h)(5).
* Form 5884.......................  Work Opportunity Credit.
* Form 5884-A.....................  Credits for Affected Midwestern
                                     Disaster Area Employers (for
                                     Employers Affected by Hurricane
                                     Harvey, Irma, or Maria or Certain
                                     California Wildfires).
* Form 6198.......................  At-Risk Limitations.
* Form 6478.......................  Biofuel Producer Credit.
* Form 6627.......................  Environmental Taxes.
* Form 6765.......................  Credit for Increasing Research
                                     Activities.
* Form 6781.......................  Gains and Losses From Section 1256
                                     Contracts and Straddles.
* Form 7004.......................  Application for Automatic Extension
                                     of Time To File Certain Business
                                     Income Tax, Information, and Other
                                     Returns.
* Form 7205.......................  Energy Efficient Commercial
                                     Buildings Deduction.
* Form 7207.......................  Advanced Manufacturing Production
                                     Credit.
* Form 7210.......................  Clean Hydrogen Production Credit.
* Form 7211.......................  Clean Electricity Production Credit.
Form 7213.........................  Nuclear Power Production Credit.
* Form 7217.......................  Partner's Report of Property
                                     Distributed by a Partnership.
* Form 7218.......................  Clean Fuel Production Credit.
Form 8023.........................  Elections Under Section 338 for
                                     Corporations Making Qualified Stock
                                     Purchases.
Form 8050.........................  Direct Deposit Corporate Tax Refund.
* Form 8082.......................  Notice of Inconsistent Treatment or
                                     Administrative Adjustment Request
                                     (AAR).
* Form 8275.......................  Disclosure Statement.
* Form 8275-R.....................  Regulation Disclosure Statement.
* Form 8288.......................  U.S. Withholding Tax Return for
                                     Dispositions by Foreign Persons of
                                     U.S. Real Property Interests.
* Form 8288-A.....................  Statement of Withholding on
                                     Dispositions by Foreign Persons of
                                     U.S. Real Property Interests.
* Form 8288-B.....................  Application for Withholding
                                     Certificate for Dispositions by
                                     Foreign Persons of U.S. Real
                                     Property Interests.
Form 8288-C.......................  Statement of Withholding Under
                                     Section 1446(f)(4) on Dispositions
                                     by Foreign Persons of Partnership
                                     Interests.
* Form 8300.......................  Report of Cash Payments Over $10,000
                                     Received In a Trade or Business.
* Form 8302.......................  Electronic Deposit of Tax Refund of
                                     $1 Million or More.
Form 8308.........................  Report of a Sale or Exchange of
                                     Certain Partnership Interests.
* Form 8329.......................  Lender's Information Return for
                                     Mortgage Credit Certificates
                                     (MCCs).
Form 8404.........................  Interest Charge on DISC-Related
                                     Deferred Tax Liability.
Form 8453-CORP....................  E-file Declaration for Corporations.
Form 8453-PE......................  U.S. Partnership Declaration for an
                                     IRS e-file Return.
Form 851..........................  Affiliations Schedule.
* Form 8586.......................  Low-Income Housing Credit.
* Form 8594.......................  Asset Acquisition Statement Under
                                     Section 1060.
* Form 8609.......................  Low-Income Housing Credit Allocation
                                     and Certification.
* Form 8609-A.....................  Annual Statement for Low-Income
                                     Housing Credit.
* Form 8611.......................  Recapture of Low-Income Housing
                                     Credit.
* Form 8621.......................  Information Return By Shareholder of
                                     a Passive Foreign Investment
                                     Company or Qualified Electing Fund.
* Form 8621-A.....................  Return by a Shareholder Making
                                     Certain Late Elections to End
                                     Treatment as a Passive Foreign
                                     Investment Company.
* Form 8655.......................  Reporting Agent Authorization.
* Form 8697.......................  Interest Computation Under the Look-
                                     Back Method for Completed Long-Term
                                     Contracts.
* Form 8703.......................  Annual Certification of a
                                     Residential Rental Project.
Form 8716.........................  Election To Have a Tax Year Other
                                     Than a Required Tax Year.
Form 8752.........................  Required Payment or Refund Under
                                     Section 7519.
Form 8804.........................  Annual Return for Partnership
                                     Withholding Tax (Section 1446).
Form 8804 (SCH A).................  Penalty for Underpayment of
                                     Estimated Section 1446 Tax for
                                     Partnerships.
Form 8804-C.......................  Certificate of Partner-Level Items
                                     to Reduce Section 1446 Withholding.
Form 8804-W.......................  Installment Payments of Section 1446
                                     Tax for Partnerships.
Form 8805.........................  Foreign Partner's Information
                                     Statement of Section 1446
                                     Withholding tax.
Form 8806.........................  Information Return for Acquisition
                                     of Control or Substantial Change in
                                     Capital Structure.
Form 8810.........................  Corporate Passive Activity Loss and
                                     Credit Limitations.
* Form 8813.......................  Partnership Withholding Tax Payment
                                     Voucher (Section 1446).
Form 8819.........................  Dollar Election Under Section 985.
* Form 8820.......................  Orphan Drug Credit.
* Form 8822-B.....................  Change of Address--Business.
* Form 8824.......................  Like-Kind Exchanges.
Form 8825.........................  Rental Real Estate Income and
                                     Expenses of a Partnership or an S
                                     Corporation.
* Form 8826.......................  Disabled Access Credit.
Form 8827.........................  Credit for Prior Year Minimum Tax-
                                     Corporations.
* Form 8830.......................  Enhanced Oil Recovery Credit.
* Form 8832.......................  Entity Classification Election.
* Form 8833.......................  Treaty-Based Return Position
                                     Disclosure Under Section 6114 or
                                     7701(b).
* Form 8834.......................  Qualified Electric Vehicle Credit.
* Form 8835.......................  Renewable Electricity, Refined Coal,
                                     and Indian Coal Production Credit.

[[Page 73756]]

 
* Form 8838.......................  Consent to Extend the Time To Assess
                                     Tax Under Section 367-Gain
                                     Recognition Agreement.
* Form 8838-P.....................  Consent To Extend the Time To Assess
                                     Tax Pursuant to the Gain Deferral
                                     Method (Section 721(c)).
Form 8842.........................  Election to Use Different
                                     Annualization Periods for Corporate
                                     Estimated Tax.
* Form 8844.......................  Empowerment Zone Employment Credit.
Form 8845.........................  Indian Employment Credit.
Form 8846.........................  Credit for Employer Social Security
                                     and Medicare Taxes Paid on Certain
                                     Employee Tips.
Form 8848.........................  Consent to Extend the Time to Assess
                                     the Branch Profits Tax Under
                                     Regulations Sections 1.884-2(a) and
                                     (c).
* Form 8858.......................  Information Return of U.S. Persons
                                     With Respect to Foreign Disregarded
                                     Entities (FDEs) and Foreign
                                     Branches (FBs).
* Form 8858 (SCH M)...............  Transactions Between Foreign
                                     Disregarded Entity (FDE) or Foreign
                                     Branch (FB) and the Filer or Other
                                     Related Entities.
* Form 8864.......................  Biodiesel and Renewable Diesel Fuels
                                     Credit.
Form 8865.........................  Return of U.S. Persons With Respect
                                     to Certain Foreign Partnerships.
Form 8865 (SCH G).................  Statement of Application for the
                                     Gain Deferral Method Under Section
                                     721[euro].
Form 8865 (SCH H).................  Acceleration Events and Exceptions
                                     Reporting Relating to Gain Deferral
                                     Method Under Section 721[euro].
Form 8865 (SCH K-1)...............  Partner's Share of Income,
                                     Deductions, Credits, etc.
Form 8865 (SCH K-2)...............  Partner's Distributive Share Items-
                                     International.
Form 8865 (SCH K-3)...............  Partner's Share of Income,
                                     Deductions, Credits, etc.-
                                     International.
Form 8865 (SCH O).................  Transfer of Property to a Foreign
                                     Partnership.
Form 8865 (SCH P).................  Acquisitions, Dispositions, and
                                     Changes of Interests in a Foreign
                                     Partnership.
* Form 8866.......................  Interest Computation Under the Look-
                                     Back Method for Property
                                     Depreciated Under the Income
                                     Forecast Method.
Form 8869.........................  Qualified Subchapter S Subsidiary
                                     Election.
* Form 8873.......................  Extraterritorial Income Exclusion.
* Form 8874.......................  New Markets Credit.
Form 8875.........................  Taxable REIT Subsidiary Election.
* Form 8878-A.....................  IRS e-file Electronic Funds
                                     Withdrawal Authorization for Form
                                     7004.
Form 8879-CORP....................  E-file Authorization for
                                     Corporations.
Form 8879-PE......................  IRS e-file Signature Authorization
                                     for Form 1065.
* Form 8881.......................  Credit for Small Employer Pension
                                     Plan Startup Costs.
* Form 8882.......................  Credit for Employer-Provided
                                     Childcare Facilities and Services.
* Form 8883.......................  Asset Allocation Statement Under
                                     Section 338.
* Form 8886.......................  Reportable Transaction Disclosure
                                     Statement.
* Form 8896.......................  Low Sulfur Diesel Fuel Production
                                     Credit.
* Form 8900.......................  Qualified Railroad Track Maintenance
                                     Credit.
* Form 8902.......................  Alternative Tax on Qualified
                                     Shipping Activities.
* Form 8903.......................  Domestic Production Activities
                                     Deduction.
* Form 8906.......................  Distilled Spirits Credit.
* Form 8908.......................  Energy Efficient Home Credit.
* Form 8910.......................  Alternative Motor Vehicle Credit.
* Form 8911.......................  Alternative Fuel Vehicle Refueling
                                     Property Credit.
* Form 8911 Schedule A............  Alternative Fuel Vehicle Refueling
                                     Property.
* Form 8912.......................  Credit to Holders of Tax Credit
                                     Bonds.
Form 8916.........................  Reconciliation of Schedule M-3
                                     Taxable Income with Tax Return
                                     Taxable Income for Mixed Groups.
Form 8916-A.......................  Supplemental Attachment to Schedule
                                     M-3.
* Form 8918.......................  Material Advisor Disclosure
                                     Statement.
Form 8923.........................  Mining Rescue Team Training Credit.
* Form 8925.......................  Report of Employer-Owned Life
                                     Insurance Contracts.
* Form 8926.......................  Disqualified Corporate Interest
                                     Expense disallowed under section
                                     163(j) and Related Information.
* Form 8927.......................  Determination Under Section
                                     860[euro](4) by a Qualified
                                     Investment Entity.
* Form 8932.......................  Credit for Employer Differential
                                     Wage Payments.
* Form 8933.......................  Carbon Oxide Sequestration Credit.
* Form 8933 Sch A.................  Disposal or Enhanced Oil Recovery
                                     Owner Certification.
* Form 8933 Sch B.................  Disposal Operator Certification.
* Form 8933 Sch C.................  Enhanced Oil Recovery Operator
                                     Certification.
* Form 8933 Sch D.................  Recapture Certification.
* Form 8933 Sch E.................  Election Certification.
* Form 8933 Sch F.................  Utilization Certification.
* Form 8936.......................  Clean Vehicle Credit.
* Form 8936 Sch A.................  Clean Vehicle Credit Amount.
Form 8936-A.......................  Qualified Commercial Clean Vehicle
                                     Credit.
Form 8936-A Sch 1.................  Schedule for Qualified Commercial
                                     Clean Vehicle.
* Form 8937.......................  Report of Organizational Actions
                                     Affecting Basis of Securities.
* Form 8938.......................  Statement of Foreign Financial
                                     Assets.
* Form 8941.......................  Credit for Small Employer Health
                                     Insurance Premiums.
* Form 8947.......................  Report of Branded Prescription Drug
                                     Information.
* Form 8966.......................  FATCA Report.
* Form 8966-C.....................  Cover Sheet for Form 8966 Paper
                                     Submissions.
* Form 8975.......................  Country-by-Country Report.

[[Page 73757]]

 
* Form 8975 Sch A.................  Tax Jurisdiction and Constituent
                                     Entity Information.
Form 8978.........................  Partner's Additional Reporting Year
                                     Tax.
Form 8978-Sch-A...................  Partners Additional Reporting Year
                                     Tax.
Form 8979.........................  Partnership Representative
                                     Revocation/Resignation and
                                     Designation.
Form 8990.........................  Limitation on Business Interest
                                     Expense IRC 163(j).
Form 8991.........................  Tax on Base Erosion Payments of
                                     Taxpayers with Substantial Gross
                                     Receipts.
Form 8992.........................  U.S Shareholder Calculation of
                                     Global Intangible Low-Taxed Income
                                     (GILTI).
Form 8992 Sch-A...................  Schedule A, Global Intangible Low-
                                     taxed Income (GILTI).
Form 8992-Sch-B...................  Calculation of Global Intangible Low-
                                     Taxed Income (GILTI) for Members of
                                     a U.S. Consolidated Group Who Are
                                     U.S. Shareholders of a CFC.
Form 8993.........................  Section 250 Deduction for Foreign-
                                     Derived Intangible Income (FDII)and
                                     Global Intangible Low-Taxed Income
                                     (GILTI).
* Form 8994.......................  Employer Credit for Paid Family and
                                     Medical Leave.
* Form 8995.......................  Qualified Business Income Deduction
                                     Simplified Computation.
* Form 8995-A.....................  Qualified Business Income Deduction.
* Form 8995-A (SCH A).............  Specified Service Trades or
                                     Businesses.
* Form 8995-A (SCH B).............  Aggregation of Business Operations.
* Form 8995-A (SCH C).............  Loss Netting And Carryforward.
* Form 8995-A (SCH D).............  Special Rules for Patrons Of
                                     Agricultural Or Horticultural
                                     Cooperatives.
Form 8996.........................  Qualified Opportunity Fund.
Form 8997.........................  Initial and Annual Statement of
                                     Qualified Opportunity Fund (QOF)
                                     Investments.
Form 926..........................  Return by a U.S. Transferor of
                                     Property to a Foreign Corporation.
Form 965-B........................  Corporate and Real Estate Investment
                                     Trust (REIT) Report of Net 965 Tax
                                     Liability and Electing REIT Report
                                     of 965 Amounts.
Form 965-C........................  Transfer Agreement Under Section
                                     965(h)(3).
Form 965-D........................  Transfer Agreement Under 965(i)(2).
Form 965-E........................  Consent Agreement Under
                                     965(i)(4)(D).
Form 966..........................  Corporate Dissolution or
                                     Liquidation.
* Form 970........................  Application to Use LIFO Inventory
                                     Method.
* Form 972........................  Consent of Shareholder to Include
                                     Specific Amount in Gross Income.
Form 973..........................  Corporation Claim for Deduction for
                                     Consent Dividends.
Form 976..........................  Claim for Deficiency Dividends
                                     Deductions by a Personal Holding
                                     Company, Regulated Investment
                                     Company, or Real Estate Investment
                                     Trust.
* Form 982........................  Reduction of Tax Attributes Due to
                                     Discharge of Indebtedness (and
                                     Section 1082 Basis Adjustment).
* Form SS-4.......................  Application for Employer
                                     Identification Number.
* Form SS-4(PR)...................  Solicitud de N[uacute]mero de
                                     Identificaci[oacute]n Patronal
                                     (EIN).
* Form T (TIMBER).................  Forest Activities Schedule.
* Form W-8BEN.....................  Certificate of Foreign Status of
                                     Beneficial Owner for United States
                                     Tax Withholding (Individuals).
* Form W-8BEN(E)..................  Certificate of Entities Status of
                                     Beneficial Owner for United States
                                     Tax Withholding (Entities).
* Form W-8ECI.....................  Certificate of Foreign Person's
                                     Claim That Income is Effectively
                                     Connected With the Conduct of a
                                     Trade or Business in the United
                                     States.
* Form W-8IMY.....................  Certificate of Foreign Intermediary,
                                     Foreign Flow-Through Entity, or
                                     Certain U.S. Branches for United
                                     States Tax Withholding and
                                     Reporting
------------------------------------------------------------------------
Forms marked with an asterisk (*) are also filed by other taxpayers
  (e.g., individuals, tax-exempt organizations).

Appendix B

------------------------------------------------------------------------
         Previous OMB No.                           Title
------------------------------------------------------------------------
1545-0731.........................  Definition of an S Corporation.
1545-0746.........................  LR-100-78 (Final) Creditability of
                                     Foreign Taxes.
1545-0755.........................  Related Group Election With Respect
                                     to Qualified Investments in Foreign
                                     Base Company Shipping Operations.
1545-0771.........................  TD 8864 (Final); EE-63-88 (Final and
                                     temp regulations) Taxation of
                                     Fringe Benefits and Exclusions From
                                     Gross Income for Certain Fringe
                                     Benefits; IA-140-86 (Temporary)
                                     Fringe Benefits Treas reg 1.274.
1545-0807.........................  (TD 7533) Final, DISC Rules on
                                     Procedure and Administration; Rules
                                     on Export Trade Corporations, and
                                     (TD 7896) Final, Income from Trade
                                     Shows.
1545-0879.........................  TD 8426--Certain Returned Magazines,
                                     Paperbacks or Records (IA-195-78).
1545-1018.........................  FI-27-89 (Temporary and Final) Real
                                     Estate Mortgage Investment
                                     Conduits; Reporting Requirements
                                     and Other Administrative Matters;
                                     FI-61-91 (Final) Allocation of
                                     Allocable Investment.
1545-1041.........................  TD 8316 Cooperative Housing
                                     Corporations.
1545-1051.........................  TD 8556 (Final)--Computation and
                                     Characterization of Income and
                                     Earnings and Profits Under the
                                     Dollar Approximate Separate
                                     Transactions Method of Accounting
                                    (DASTM).
1545-1068.........................  T.D. 8618--Definition of a
                                     Controlled Foreign Corporation,
                                     Foreign Base Company Income, and
                                     Foreign Personal Holding Company
                                     Income of a Controlled Foreign
                                     Corporation (INTL-362-88).
1545-1070.........................  Effectively connected income and the
                                     branch profits tax.

[[Page 73758]]

 
1545-1072.........................  INTL-952-86 (Final-TD 8410) and TD
                                     8228 Allocation and Apportionment
                                     of Interest Expense and Certain
                                     Other Expenses.
1545-1083.........................  Treatment of Dual Consolidated
                                     Losses.
1545-1093.........................  Final Minimum Tax-Tax Benefit Rule
                                     (TD 8416).
1545-1102.........................  PS-19-92 (TD 9420--Final) Carryover
                                     Allocations and Other Rules
                                     Relating to the Low-Income Housing
                                     Credit.
1545-1130.........................  Special Loss Discount Account and
                                     Special Estimated Tax Payments for
                                     Insurance Companies.
1545-1146.........................  Applicable Conventions Under the
                                     Accelerated Cost.
1545-1191.........................  Information with Respect to Certain
                                     Foreign-Owned Corporations--IRC
                                     Section 6038A.
1545-1218.........................  CO-25-96 (TD 8824--Final)
                                     Regulations Under Section 1502 of
                                     the Internal Revenue Code of 1986;
                                     Limitations on Net Operating Loss
                                     Carryforwards and Certain Built-in
                                     Losses and Credits Following.
1545-1224.........................  T. D. 8337 (Final) Allocation and
                                     Apportionment of Deduction for
                                     State Income Taxes (INTL-112-88).
1545-1233.........................  Adjusted Current Earnings (IA-14-91)
                                     (Final).
1545-1237.........................  REG-209831-96 (TD 8823) Consolidated
                                     Returns--Limitation on the Use of
                                     Certain Losses and Deductions.
1545-1251.........................  TD 8437--Limitations on Percentage
                                     Depletion in the Case of Oil and
                                     Gas Wells.
1545-1254.........................  TD 8396--Conclusive Presumption of
                                     Worthlessness of Debts Held by
                                     Banks (FI-34-91).
1545-1260.........................  CO-62-89 (Final) Final Regulations
                                     under Section 382 of the Internal
                                     Revenue Code of 1986; Limitations
                                     on Corporate Net Operating Loss
                                     Carryforwards.
1545-1271.........................  Treatment of transfers of stock or
                                     securities to foreign corporations.
1545-1275.........................  Limitations on net operating loss
                                     carryforwards and certain built-in
                                     losses following ownership change.
1545-1287.........................  FI-3-91 (TD 8456--Final)
                                     Capitalization of Certain Policy
                                     Acquisition Expenses.
1545-1290.........................  TD 8513--Bad Debt Reserves of Banks.
1545-1299.........................  TD 8459--Settlement Funds.
1545-1300.........................  Treatment of Acquisition of Certain
                                     Financial Institutions: Certain Tax
                                     Consequences of Federal Financial
                                     Assistance to Financial
                                     Institutions.
1545-1308.........................  TD 8449 (Final) Election,
                                     Revocation, Termination, and Tax
                                     Effect of Subchapter S Status.
1545-1324.........................  CO-88-90 (TD 8530) Limitation on Net
                                     Operating Loss Carryforwards and
                                     Certain Built-in Losses Following
                                     Ownership Change; Special Rule for
                                     Value of a Loss Corporation Under
                                     the Jurisdiction.
1545-1338.........................  Election Out of Subchapter K for
                                     Producers of Natural Gas--TD 8578.
1545-1344.........................  TD 8560 (CO-30-92) Consolidated
                                     Returns--Stock Basis and Excess
                                     Loss Accounts, Earnings and
                                     Profits, Absorption of Deductions
                                     and Losses, Joining and Leaving
                                     Consolidated Groups, Worthless
                                     (Final).
1545-1352.........................  TD 8586 (Final) Treatment of Gain
                                     From Disposition of Certain Natural
                                     Resource Recapture Property.
1545-1357.........................  PS-78-91 (TD 8521)(TD 8859)
                                     Procedures for Monitoring
                                     Compliance with Low-Income Housing
                                     Credit Requirements; PS-50-92 Rules
                                     to Carry Out the Purposes of
                                     Section 42 and for Correcting.
1545-1364.........................  Methods To Determine Taxable Income
                                     in connection with a Cost Sharing
                                     Arrangement--IRC Section 482.
1545-1412.........................  FI-54-93 (Final) Clear Reflection of
                                     Income in the Case of Hedging
                                     Transactions.
1545-1433.........................  Consolidated and Controlled Groups--
                                     Intercompany Transactions and
                                     Related Rules.
1545-1434.........................  CO-26-96 (Final) Regulations Under
                                     Section 382 of the Internal Revenue
                                     Code of 1986; Application of
                                     Section 382 in Short Taxable Years
                                     and With Respect to Controlled
                                     Groups.
1545-1438.........................  TD 8643 (Final) Distributions of
                                     Stock and Stock Rights.
1545-1440.........................  TD 8611, Conduit Arrangements
                                     Regulations--Final (INTL-64-93).
1545-1447.........................  CO-46-94 (TD 8594--Final) Losses on
                                     Small Business Stock.
1545-1462.........................  PS-268-82 (TD 8696) Definitions
                                     Under Subchapter S of the Internal
                                     Revenue Code.
1545-1476.........................  Source of Income From Sales of
                                     Inventory and Natural Resources
                                     Produced in One Jurisdiction and
                                     Sold in Another Jurisdiction.
1545-1480.........................  TD 8985--Hedging Transactions.
1545-1484.........................  TD 8881(Final) REG-242282-97
                                     (formerly Intl-62-90, Intl-32-93,
                                     Intl-52-86, and Intl-52-94) General
                                     Revision of Regulations Relating to
                                     Withholding of Tax on Certain U.S.
                                     Source Income Paid to Foreign.
1545-1491.........................  TD 8746--Amortizable Bond Premium.
1545-1493.........................  TD 8684--Treatment of Gain From the
                                     Disposition of Interest in Certain
                                     Natural Resource Recapture Property
                                     by S Corporations and Their
                                     Shareholders.
1545-1507.........................  (TD 8701)--Treatment of Shareholders
                                     of Certain Passive Investment
                                     Companies; (TD 8178)--Passive
                                     Foreign Investment Companies.
1545-1522.........................  Revenue Procedure 2017-52, 2017-1,
                                     2017-3 Rulings and determination
                                     letters.
1545-1530.........................  Rev. Proc. 2007-32--Tip Rate
                                     Determination Agreement (Gaming
                                     Industry); Gaming Industry Tip
                                     Compliance Agreement Program.
1545-1539.........................  REG-208172-91 (TD 8787--final) Basis
                                     Reduction Due to Discharge of
                                     Indebtedness.
1545-1541.........................  Revenue Procedure 97-27, Changes in
                                     Methods of Accounting.
1545-1546.........................  Revenue Procedure 97-33, EFTPS
                                     (Electronic Federal Tax Payment
                                     System).
1545-1548.........................  Rev. Proc. 2013-30, Uniform Late S
                                     Corporation Election Revenue
                                     Procedure.
1545-1549.........................  Tip Reporting Alternative Commitment
                                     (TRAC) Agreement and Tip Rate
                                     Determination (TRDA) for Use in the
                                     Food and Beverage Industry.
1545-1551.........................  Changes in Methods of Accounting (RP
                                     2016-29).

[[Page 73759]]

 
1545-1555.........................  REG-115795-97 (Final) General Rules
                                     for Making and Maintaining
                                     Qualified Electing Fund Elections.
1545-1556.........................  TD 8786--Source of Income From Sales
                                     of Inventory Partly From Sources
                                     Within a Possession of the U.S.;
                                     Also, Source of Income Derived From
                                     Certain Purchases From a Corp.
                                     Electing Sec. 936.
1545-1558.........................  Rev. Proc. 98-46 (modifies Rev.
                                     Proc.97-43)--Procedures for
                                     Electing Out of Exemptions Under
                                     Section 1.475(c)-1; and Rev. Rul.
                                     97-39, Mark-to-Market Accounting
                                     Method for Dealers in Securities.
1545-1559.........................  Revenue Procedures 98-46 and 97-44,
                                     LIFO Conformity Requirement.
1545-1566.........................  Notice 2010-46, Prevention of Over-
                                     Withholding of U.S. Tax Avoidance
                                     With Respect to Certain Substitute
                                     Dividend Payments.
1545-1588.........................  Adjustments Following Sales of
                                     Partnership Interests.
1545-1590.........................  REG-251698-96 (T.D. 8869--Final)
                                     Subchapter S Subsidiaries.
1545-1617.........................  REG-124069-02 (Final) Section 6038--
                                     Returns Required with Respect to
                                     Controlled Foreign Partnerships;
                                     REG-118966-97 (Final) Information
                                     Reporting with Respect to Certain
                                     Foreign Partnership.
1545-1634.........................  TD 9595 (REG-141399-07) Consolidated
                                     Overall Foreign Losses, Separate
                                     Limitation Losses, and Overall
                                     Domestic Losses.
1545-1641.........................  Rev. Proc. 99-17--Mark to Market
                                     Election for Commodities Dealers
                                     and Securities and Commodities
                                     Traders.
1545-1642.........................  TD 8853 (Final), Recharacterizing
                                     Financing Arrangements Involving
                                     Fast-Pay Stock.
1545-1646.........................  TD 8851--Return Requirement for
                                     United States Persons Acquiring or
                                     Disposing of an Interest in a
                                     Foreign Partnership, or Whose
                                     Proportional Interest in a Foreign
                                     Partnership Changes.
1545-1647.........................  Revenue Procedure 2001-21 Debt Roll-
                                     Ups.
1545-1657.........................  Revenue Procedure 99-32--Conforming
                                     Adjustments Subsequent to Section
                                     482 Allocations.
1545-1658.........................  Purchase Price Allocations in Deemed
                                     Actual Asset Acquisitions.
1545-1661.........................  Qualified lessee construction
                                     allowances for short-term leases.
1545-1672.........................  T.D. 9047--Certain Transfers of
                                     Property to Regulated Investment
                                     Companies (RICs) and Real Estate
                                     Investment Trusts (REITs).
1545-1675.........................  Treatment of taxable income of a
                                     residual interest holder in excess
                                     of daily accruals.
1545-1677.........................  Exclusions From Gross Income of
                                     Foreign Corporations.
1545-1684.........................  Pre-Filing Agreements Program.
1545-1690.........................  Notice 2000-28, Coal Exports.
1545-1699.........................  TD 9715; Rev. Proc. 2015-26
                                     (Formerly TD 9002; Rev Proc 2002-
                                     43), Agent for Consolidated Group.
1545-1701.........................  Revenue Procedure 2000-37--Reverse
                                     Like-kind Exchanges (as modified by
                                     Rev Proc. 2004-51).
1545-1706.........................  TD 9315--Section 1503(d) Closing
                                     Agreement Requests.
1545-1711.........................  TD 9273--Stock Transfer Rules:
                                     Carryover of Earnings and Taxes
                                     (REG-116050-99).
1545-1714.........................  Tip Reporting Alternative Commitment
                                     (TRAC) for most industries.
1545-1716.........................  Employer-Designed Tip Reporting
                                     Program for the Food and Beverage
                                     Industry (EmTRAC)--Notice 2001-1.
1545-1717.........................  Tip Rate Determination Agreement
                                     (TRDA) for Most Industries.
1545-1718.........................  Source of Income from Certain Space
                                     and Ocean Activities; Source of
                                     Communications Income (TD 9305--
                                     final).
1545-1730.........................  Manner of making election to
                                     terminate tax-exempt bond
                                     financing.
1545-1731.........................  Extraterritorial Income Exclusion
                                     Elections.
1545-1736.........................  Advanced Insurance Commissions--
                                     Revenue Procedure 2001-24.
1545-1748.........................  Changes in Accounting Periods--REG-
                                     106917-99 (TD 8669/Final).
1545-1752.........................  Revenue Procedure 2008-38, Revenue
                                     Procedure 2008-39, Revenue
                                     Procedure 2008-40, Revenue
                                     Procedure 2008-41, Revenue
                                     Procedure 2008-42.
1545-1756.........................  Revenue Procedure 2001-56,
                                     Demonstration Automobile Use.
1545-1765.........................  T.D. 9171, New Markets Tax Credit.
1545-1768.........................  Revenue Procedure 2003-84, Optional
                                     Election to Make Monthly Sec. 706
                                     Allocations.
1545-1774.........................  Extensions of Time to Elect Method
                                     for Determining Allowable Loss.
1545-1784.........................  Rev Proc 2002-32 as Modified by Rev
                                     Proc 2006-21, Waiver of 60-month
                                     Bar on Reconsolidation after
                                     Disaffiliation.
1545-1786.........................  Changes in Periods of Accounting.
1545-1799.........................  Notice 2002-69, Interest Rates and
                                     Appropriate Foreign Loss Payment
                                     Patterns For Determining the
                                     Qualified Insurance Income of
                                     Certain Controlled Corporations
                                     under Section 954(f).
1545-1801.........................  Revenue Procedure 2002-67,
                                     Settlement of Section 351
                                     Contingent Liability Tax Shelter
                                     Cases.
1545-1820.........................  Revenue Procedure 2003-33, Section
                                     9100 Relief for 338 Elections.
1545-1828.........................  TD 9048; 9254--Guidance under
                                     Section 1502; Suspension of Losses
                                     on Certain Stock Disposition (REG-
                                     131478-02).
1545-1831.........................  TD 9157 (Final) Guidance Regarding
                                     the Treatment of Certain Contingent
                                     Payment Debt Instruments w/one or
                                     more Payments that are Denominated
                                     in, or Determined by Reference to,
                                     a Nonfunctional Currency.
1545-1833.........................  Revenue Procedure 2003-37,
                                     Documentation Provisions for
                                     Certain Taxpayers Using the Fair
                                     Market Value Method of Interest
                                     Expense Apportionment.
1545-1834.........................  Revenue Procedure 2003-39, Section
                                     1031 LKE (Like-Kind Exchanges) Auto
                                     Leasing Programs.

[[Page 73760]]

 
1545-1837.........................  Revenue Procedure 2003-36, Industry
                                     Issue Resolution Program.
1545-1847.........................  Revenue Procedure 2004-29--
                                     Statistical Sampling in Sec. 274
                                     Context.
1545-1855.........................  TD 9285--Limitation on Use of the
                                     Nonaccrual-Experience Method of
                                     Accounting Under Section 448(d)(5).
1545-1861.........................  Revenue Procedure 2004-19--Probable
                                     or Prospective Reserves Safe
                                     Harbor.
1545-1870.........................  TD 9107--Guidance Regarding
                                     Deduction and Capitalization of
                                     Expenditures.
1545-1893.........................  Rollover of Gain from Qualified
                                     Small Business Stock to Another
                                     Qualified Small Business Stock.
1545-1900.........................  (TD 9212) Final, Source of
                                     Compensation for Labor or Personal
                                     Services.
1545-1903.........................  TD 9168--Optional 10-Year Write-off
                                     of Certain Tax Preferences (REG-
                                     124405-03).
1545-1905.........................  TD 9289 (Final) Treatment of
                                     Disregarded Entities Under Section
                                     752.
1545-1906.........................  TD 9210--LIFO Recapture Under
                                     Section 1363(d).
1545-1915.........................  Notice 2005-4, Fuel Tax Guidance, as
                                     modified.
1545-1939.........................  Notification Requirement for
                                     Transfer of Partnership Interest in
                                     Electing Investment Partnership
                                     (EIP).
1545-1945.........................  26 U.S. Code Sec.   475--Mark to
                                     market accounting method for
                                     dealers in securities.
1545-1946.........................  T.D. 9315 (Final) Dual Consolidated
                                     Loss Regulations.
1545-1965.........................  TD 9360 (REG-133446-03)(Final)
                                     Guidance on Passive Foreign Company
                                     (PFIC) Purging Elections.
1545-1983.........................  Qualified Railroad Track Maintenance
                                     Credit.
1545-1986.........................  Notice 2006-47, Elections Created or
                                     Effected by the American Jobs
                                     Creation Act of 2004.
1545-1990.........................  Application of Section 338 to
                                     Insurance Companies.
1545-2001.........................  Rev. Proc. 2006-16, Renewal
                                     Community Depreciation Provisions.
1545-2002.........................  Notice 2006-25 (superseded by Notice
                                     2007-53), Qualifying Gasification
                                     Project Program.
1545-2003.........................  Notice 2006-24, Qualifying Advanced
                                     Coal Project Program.
1545-2004.........................  Deduction for Energy Efficient
                                     Commercial Buildings.
1545-2008.........................  Nonconventional Source Fuel Credit.
1545-2014.........................  TD 9452--Application of Separate
                                     Limitations to Dividends from
                                     Noncontrolled Section 902
                                     Corporations.
1545-2017.........................  Notice 2006-46 Announcement of Rules
                                     to be included in Final Regulations
                                     under Section 897(d) and (e) of the
                                     Internal Revenue Code.
1545-2019.........................  TD 9451--Guidance Necessary to
                                     Facilitate Business Election
                                     Filing; Finalization of Controlled
                                     Group Qualification Rules (TD
                                     9329).
1545-2028.........................  Fuel Cell Motor Vehicle Credit.
1545-2030.........................  REG-120509-06 (TD 9465--Final),
                                     Determination of Interest Expense
                                     Deduction of Foreign Corporations.
1545-2036.........................  Taxation and Reporting of REIT
                                     Excess Inclusion Income by REITs,
                                     RICs, and Other Pass-Through
                                     Entities (Notice 2006-97).
1545-2070.........................  Rev. Proc. 2007-48 Rotable Spare
                                     Parts Safe Harbor Method.
1545-2072.........................  Revenue Procedure 2007-35--
                                     Statistical Sampling for Purposes
                                     of Section 199.
1545-2091.........................  TD 9512 (Final)--Nuclear
                                     Decommissioning Funds.
1545-2096.........................  Loss on Subsidiary Stock--REG-157711-
                                     02 (TD 9424--Final).
1545-2103.........................  Election to Expense Certain
                                     Refineries.
1545-2110.........................  REG-127770-07 (Final), Modifications
                                     of Commercial Mortgage Loans Held
                                     by a Real Estate Mortgage
                                     Investment Conduit.
1545-2114.........................  S Corporation Guidance under AJCA of
                                     2004 (TD 9422 Final--REG-143326-
                                     05).
1545-2125.........................  REG-143544-04 Regulations Enabling
                                     Elections for Certain Transaction
                                     Under Section 336(e).
1545-2133.........................  Rev. Proc. 2009-16, Section
                                     168(k)(4) Election Procedures and
                                     Rev. Proc. 2009-33, Section
                                     168(k)(4) Extension Property
                                     Elections.
1545-2134.........................  Notice 2009-41--Credit for
                                     Residential Energy Efficient
                                     Property.
1545-2145.........................  Notice 2009-52, Election of
                                     Investment Tax Credit in Lieu of
                                     Production Tax Credit; Coordination
                                     with Department of Treasury Grants
                                     for Specified Energy Property in
                                     Lieu of Tax Credits.
1545-2147.........................  Internal Revenue Code Section 108(i)
                                     Election.
1545-2149.........................  Treatment of Services Under Section
                                     482; Allocation of Income and
                                     Deductions From Intangibles;
                                     Stewardship Expense (TD 9456).
1545-2150.........................  Notice 2009-58, Manufacturers'
                                     Certification of Specified Plug-in
                                     Electric Vehicles.
1545-2151.........................  Qualifying Advanced Energy Project
                                     Credit--Notice 2013-12.
1545-2153.........................  Notice 2009-83--Credit for Carbon
                                     Dioxide Sequestration Under Section
                                     45Q.
1545-2155.........................  TD 9469 (REG-102822-08) Section 108
                                     Reduction of Tax Attributes for S
                                     Corporations.
1545-2156.........................  Revenue Procedure 2010-13,
                                     Disclosure of Activities Grouped
                                     under Section 469.
1545-2158.........................  Notice 2010-54: Production Tax
                                     Credit for Refined Coal.
1545-2171.........................  TD 9490--Extended Carryback of
                                     Losses to or from a Consolidated
                                     Group.
1545-2183.........................  Transfers by Domestic Corporations
                                     That Are Subject to Section
                                     367(a)(5); Distributions by
                                     Domestic Corporations That Are
                                     Subject to Section 1248(f). (TD
                                     9614 & 9615).
1545-2186.........................  TD 9504, Basis Reporting by
                                     Securities Brokers and Basis
                                     Determination for Stock; TD 9616,
                                     TD9713, and TD 9750.
1545-2194.........................  Rules for Certain Rental Real Estate
                                     Activities.
1545-2209.........................  REG-112805-10--Branded Prescription
                                     Drugs.
1545-2242.........................  REG-135491-10--Updating of Employer
                                     Identification Numbers.
1545-2245.........................  REG-160873-04--American Jobs
                                     Creation Act Modifications to
                                     Section 6708, Failure to Maintain
                                     List of Advisees With Respect to
                                     Reportable Transactions.
1545-2247.........................  TD 9633--Limitations on Duplication
                                     of Net Built-in Losses.

[[Page 73761]]

 
1545-2259.........................  Performance & Quality for Small Wind
                                     Energy Property.
1545-2276.........................  Safe Harbor for Inadvertent
                                     Normalization Violations.
* 1545-2291.......................  TD 9866 (REG-951A) and Notice 2020-
                                     69 (S Corporation Guidance under
                                     Section 958 (Rules for Determining
                                     Stock Ownership) and Guidance
                                     Regarding the Treatment of
                                     Qualified Improvement Property
                                     under the Alternative Depreciation
                                     System for Purposes of the QBAI
                                     Rules for FDII and GILTI (NOT-
                                     114860-20).
1545-0123.........................  Notice 2024-60--Required Procedures
                                     to Claim a Section 45Q Credit for
                                     Utilization of Carbon Oxide.
1545-0123.........................  TD 9993--Transfer of Certain
                                     Credits.
1545-0123.........................  TD 9998--Increased Amounts of Credit
                                     or Deduction for Satisfying Certain
                                     Prevailing Wage and Registered
                                     Apprenticeship Requirements.
1545-0123.........................  TD 10004--Guidance Under Section
                                     367(b) Related to Certain
                                     Triangular Reorganizations and
                                     Inbound Nonrecognition
                                     Transactions.
------------------------------------------------------------------------
* Merged into 1545-0123 since the last OMB approval.


[FR Doc. 2024-20568 Filed 9-10-24; 8:45 am]
BILLING CODE 4830-01-P

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