Internal Revenue Service 2020 – Federal Register Recent Federal Regulation Documents

Results 301 - 350 of 361
Open Meeting of the Taxpayer Advocacy Panel Taxpayer Communications Project Committee
Document Number: 2020-05659
Type: Notice
Date: 2020-03-18
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
Notice is hereby given for an open meeting of the Taxpayer Advocacy Panel Taxpayer Communications Project Committee scheduled for Thursday, March 26, 2020 and Friday, March 27, 2020. This meeting was originally published in the Federal Register on March 9, 2020, (Volume 85, Number 46, Page 13707) as a face to face meeting. Out of an abundance of caution, certain government travel has been temporarily suspended. Due to these circumstances, we will not be able to meet the 15-calendar notice threshold. This meeting will now proceed via teleconference.
Open Meeting of the Taxpayer Advocacy Panel's Special Projects Committee
Document Number: 2020-05658
Type: Notice
Date: 2020-03-18
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
Notice is hereby given for an open meeting of the Taxpayer Advocacy Panel Special Projects Project Committee scheduled for Monday, March 23, 2020 and Tuesday, March 24, 2020. This meeting was originally published in the Federal Register on March 9, 2020, (Volume 85, Number 46, Page 13705) as a face to face meeting. Out of an abundance of caution, certain government travel has been temporarily suspended. Due to these circumstances, we will not be able to meet the 15-calendar notice threshold. This meeting will now proceed via teleconference.
Open Meeting of the Taxpayer Advocacy Panel Taxpayer Assistance Center Project Committee
Document Number: 2020-05657
Type: Notice
Date: 2020-03-18
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
Notice is hereby given for an open meeting of the Taxpayer Advocacy Panel Taxpayer Assistance Center Project Committee scheduled for Monday, March 23, 2020 and Tuesday, March 24, 2020. This meeting was originally published in the Federal Register on March 9, 2020, (Volume 85, Number 46, Page 13706) as a face to face meeting. Out of an abundance of caution, certain government travel has been temporarily suspended. Due to these circumstances, we will not be able to meet the 15-calendar notice threshold. This meeting will now proceed via teleconference.
Open Meeting of the Taxpayer Advocacy Panel's Notices and Correspondence Project Committee
Document Number: 2020-05656
Type: Notice
Date: 2020-03-18
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
Notice is hereby given for an open meeting of the Taxpayer Advocacy Panel Tax Notices and Correspondence Project Committee scheduled for Thursday, March 26, 2020 and Friday, March 27, 2020. This meeting was originally published in the Federal Register on March 9, 2020 (Volume 85, Number 46, Page 13708), as a face to face meeting. Out of an abundance of caution, certain government travel has been temporarily suspended. Due to these circumstances, we will not be able to meet the 15-calendar notice threshold. This meeting will now proceed via teleconference.
Open Meeting of the Taxpayer Advocacy Panel's Tax Forms and Publications Project Committee
Document Number: 2020-05655
Type: Notice
Date: 2020-03-18
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
Notice is hereby given for an open meeting of the Taxpayer Advocacy Panel Tax Forms and Publications Project Committee scheduled for Monday, March 23, 2020 and Tuesday, March 24, 2020. This meeting was originally published in the Federal Register on March 9, 2020, (Volume 85, Number 46, Page 13706) as a face to face meeting. Out of an abundance of caution, certain government travel has been temporarily suspended. Due to these circumstances, we will not be able to meet the 15-calendar notice threshold. This meeting will now proceed via teleconference.
Proposed Reinstatement of Information Collection Request Submitted for Public Comment; Comment Request Relating to the Research Applied Analytics & Statistics (RAAS) Comprehensive Taxpayer Attitude Survey
Document Number: 2020-05474
Type: Notice
Date: 2020-03-17
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995. Currently, the IRS is soliciting comments concerning the requirements relating to the information collection, 2020 Research Applied Analytics & Statistics (RAAS) Comprehensive Taxpayer Attitude Survey.
Proposed Collection; Comment Request Concerning Treatment of Gain From Disposition of Certain Natural Resource Recapture Property
Document Number: 2020-05473
Type: Notice
Date: 2020-03-17
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
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 continuing information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning treatment of gain from disposition of certain natural resource recapture property.
Proposed Collection; Comment Request for Employer's Annual Federal Unemployment (FUTA) Forms
Document Number: 2020-05472
Type: Notice
Date: 2020-03-17
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
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 continuing information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning employer's annual federal unemployment (FUTA) tax returns.
Guidance Under Section 355(e) Regarding Predecessors, Successors, and Limitation on Gain Recognition; Guidance Under Section 355(f); Correction
Document Number: 2020-05041
Type: Rule
Date: 2020-03-17
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains a correction to final regulations (TD 9888) that were published in the Federal Register on Wednesday, December 18, 2019. The final regulations provide guidance regarding the distribution by a distributing corporation of stock or securities of a controlled corporation without the recognition of income, gain, or loss.
Guidance Under Section 355(e) Regarding Predecessors, Successors, and Limitation on Gain Recognition; Guidance Under Section 355(f); Correcting Amendment
Document Number: 2020-05040
Type: Rule
Date: 2020-03-17
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains a correction to Treasury Decision 9888, which was published in the Federal Register on Wednesday, December 18, 2019. Treasury Decision 9888 contained final regulations providing guidance regarding the distribution by a distributing corporation of stock or securities of a controlled corporation without the recognition of income, gain, or loss.
Open Meeting of the Taxpayer Advocacy Panel Taxpayer Assistance Center Project Committee
Document Number: 2020-05121
Type: Notice
Date: 2020-03-13
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
Notice is hereby given of the cancellation of the open meeting of the Taxpayer Advocacy Panel Taxpayer Assistance Center Project Committee scheduled for Monday, March 23, 2020 at 1:00 p.m. and Tuesday, March 24, 2020 at 8:00 a.m. Central Time, which was originally published in the Federal Register on March 9, 2020, (Volume 85, Number 46, Page 13706).
Open Meeting of the Taxpayer Advocacy Panel Taxpayer Communications Project Committee
Document Number: 2020-05120
Type: Notice
Date: 2020-03-13
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
Notice is hereby given of the cancellation of the open meeting of the Taxpayer Advocacy Panel Tax Taxpayer Communications Committee scheduled for Thursday, March 26, 2020 at 8:00 a.m. and Friday, March 27, 2020 at 12:00 p.m. Central Time, which was originally published in the Federal Register on March 9, 2020, (Volume 85, Number 46, Page 13707).
Open Meeting of the Taxpayer Advocacy Panel's Notices and Correspondence Project Committee
Document Number: 2020-05119
Type: Notice
Date: 2020-03-13
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
Notice is hereby given of the cancellation of the open meeting of the Taxpayer Advocacy Panel Tax Notices and Correspondence Committee scheduled for Thursday, March 26, 2020 at 8:00 a.m. and Friday, March 27, 2020 at 12:00 p.m. Central Time, which was originally published in the Federal Register on March 9, 2020, (Volume 85, Number 46, Page 13708).
Open Meeting of the Taxpayer Advocacy Panel's Special Projects Committee
Document Number: 2020-05118
Type: Notice
Date: 2020-03-13
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
Notice is hereby given of the cancellation of the open meeting of the Taxpayer Advocacy Panel Tax Special Projects Committee scheduled for Monday, March 23, 2020 at 1:00 p.m. and Tuesday, March 24, 2020 at 8:00 a.m. Central Time, which was originally published in the Federal Register on March 9, 2020, (Volume 85, Number 46, Page 13705).
Open Meeting of the Taxpayer Advocacy Panel's Tax Forms and Publications Project Committee
Document Number: 2020-05117
Type: Notice
Date: 2020-03-13
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
Notice is hereby given of the cancellation of the open meeting of the Taxpayer Advocacy Panel Tax Tax Forms and Publications Committee scheduled for Monday, March 23, 2020 at 1:00 p.m. and Tuesday, March 24, 2020 at 8:00 a.m. Central Time, which was originally published in the Federal Register on March 9, 2020, (Volume 85, Number 46, Page 13706).
Open Meeting of the Taxpayer Advocacy Panel's Toll-Free Phone Line Project Committee
Document Number: 2020-05116
Type: Notice
Date: 2020-03-13
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
Notice is hereby given of the cancellation of the open meeting of the Taxpayer Advocacy Panel Tax Special Projects Committee scheduled for Thursday, March 26, 2020 at 8:00 a.m. and Friday, March 27, 2020 at 12:00 p.m. Central Time, which was originally published in the Federal Register on March 9, 2020, (Volume 85, Number 46, Page 13706).
User Fees for Offers in Compromise
Document Number: 2020-05115
Type: Rule
Date: 2020-03-13
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains the final regulations that provide user fees for offers in compromise. The final regulations affect taxpayers who wish to pay their Federal tax liabilities through offers in compromise.
Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request Relating To Improving Customer Experience (OMB Circular A-11, Section 280 Implementation)
Document Number: 2020-05084
Type: Notice
Date: 2020-03-12
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995. Currently, the IRS is soliciting comments concerning the requirements relating to the new collection, Improving Customer Experience (OMB Circular A-11, Section 280 Implementation), proposed by the Agency.
Open Meeting of the Taxpayer Advocacy Panel Joint Committee
Document Number: 2020-04793
Type: Notice
Date: 2020-03-10
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Taxpayer Advocacy Panel Joint Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas, and suggestions on improving customer service at the Internal Revenue Service.
Proposed Collection; Comment Request for the IRS Taxpayer Burden Surveys
Document Number: 2020-04733
Type: Notice
Date: 2020-03-09
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
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 continuing information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning the 2020, 2021, and 2022 Wage and Investment Strategies and Solutions Behavioral Laboratory Customer Surveys and Support.
Open Meeting of the Taxpayer Advocacy Panel's Special Projects Committee
Document Number: 2020-04680
Type: Notice
Date: 2020-03-09
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Taxpayer Advocacy Panel's Special Projects Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas, and suggestions on improving customer service at the Internal Revenue Service.
Open Meeting of the Taxpayer Advocacy Panel Taxpayer Communications Project Committee
Document Number: 2020-04674
Type: Notice
Date: 2020-03-09
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Taxpayer Advocacy Panel's Taxpayer Communications Project Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas, and suggestions on improving customer service at the Internal Revenue Service.
Open Meeting of the Taxpayer Advocacy Panel's Tax Forms and Publications Project Committee
Document Number: 2020-04673
Type: Notice
Date: 2020-03-09
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Taxpayer Advocacy Panel's Tax Forms and Publications Project Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas, and suggestions on improving customer service at the Internal Revenue Service.
Open Meeting of the Taxpayer Advocacy Panel's Notices and Correspondence Project Committee
Document Number: 2020-04672
Type: Notice
Date: 2020-03-09
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Taxpayer Advocacy Panel's Notices and Correspondence Project Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas, and suggestions on improving customer service at the Internal Revenue Service.
Open Meeting of the Taxpayer Advocacy Panel's Toll-Free Phone Line Project Committee
Document Number: 2020-04671
Type: Notice
Date: 2020-03-09
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Taxpayer Advocacy Panel's Toll-Free Phone Line Project Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas, and suggestions on improving customer service at the Internal Revenue Service.
Open Meeting of the Taxpayer Advocacy Panel Taxpayer Assistance Center Project Committee
Document Number: 2020-04670
Type: Notice
Date: 2020-03-09
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Taxpayer Advocacy Panel's Taxpayer Assistance Center Project Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas, and suggestions on improving customer service at the Internal Revenue Service.
Use of Differential Income Stream as an Application of the Income Method and as a Consideration in Assessing the Best Method; Correcting Amendment
Document Number: 2020-04485
Type: Rule
Date: 2020-03-09
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains corrections to Treasury Decision TD 9630, which was published in the Federal Register on Tuesday, August 27, 2013. Treasury Decision 9630 contains final regulations that implement the use of the differential income stream as a consideration in assessing the best sharing arrangement and as a specified application of the income method.
Meals and Entertainment Expenses Under Section 274; Change of Hearing Date
Document Number: 2020-04561
Type: Proposed Rule
Date: 2020-03-06
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document changes the date of a public hearing on proposed regulations that provide guidance under section 274 of the Internal Revenue Code (Code) regarding certain statutory amendments made to section 274 by 2017 legislation.
Regulations Relating to Withholding and Reporting Tax on Certain U.S. Source Income Paid to Foreign Persons; Correcting Amendment
Document Number: 2020-04113
Type: Rule
Date: 2020-03-06
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains corrections to final regulations (TD 9890) that were published in the Federal Register on Thursday, January 2, 2020. The final regulations provide guidance on certain due diligence and reporting rules applicable to persons making certain U.S. source payments to foreign person and guidance on certain aspects of reporting by foreign financial institutions on U.S. accounts.
Advisory Group to the Commissioner of Internal Revenue; Charter Renewal
Document Number: 2020-04515
Type: Notice
Date: 2020-03-05
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Charter for the Taxpayer Advocacy Panel Committee (TAP), has been renewed for a two-year period beginning February 20, 2020.
Base Erosion and Anti-Abuse Tax; Correction
Document Number: 2020-03277
Type: Rule
Date: 2020-02-28
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains corrections to final regulations (TD 9885) that were published in the Federal Register on Friday, December 6, 2019. The final regulations implements the base erosion and anti- abuse tax, designed to prevent the reduction of tax liability by certain large corporate taxpayers through certain payments made to foreign related parties and certain tax credits.
Meals and Entertainment Expenses Under Section 274
Document Number: 2020-03723
Type: Proposed Rule
Date: 2020-02-26
Agency: Internal Revenue Service, Department of Treasury
This document contains proposed regulations that provide guidance under section 274 of the Internal Revenue Code (Code) regarding certain statutory amendments made to section 274 by 2017 legislation. Specifically, the proposed regulations address the elimination of the deduction under section 274 for expenditures related to entertainment, amusement, or recreation activities, and provide guidance to determine whether an activity is of a type generally considered to be entertainment. The proposed regulations also address the limitation on the deduction of food and beverage expenses under section 274(k) and (n), including the applicability of the exceptions under section 274(e)(2), (3), (4), (7), (8), and (9). These proposed regulations affect taxpayers who pay or incur expenses for meals or entertainment in taxable years beginning after December 31, 2017. This document also provides notice of a public hearing on these proposed regulations.
Proposed Collection; Comment Request for Form Project
Document Number: 2020-03438
Type: Notice
Date: 2020-02-21
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
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 continuing information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning tax information authorization and IRS disclosure authorization for victims of identity theft.
Proposed Collection; Comment Request for Regulation Project
Document Number: 2020-03435
Type: Notice
Date: 2020-02-21
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
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 continuing information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning information collect requirements related to the treatment of distributions to foreign persons under sections 367(e)(1) and 367(e)(2).
Base Erosion and Anti-Abuse Tax; Correcting Amendment
Document Number: 2020-02652
Type: Rule
Date: 2020-02-19
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains corrections to Treasury Decision 9885, which was published in the Federal Register on Friday, December 6, 2019. Treasury Decision 9885 implementing the base erosion and anti-abuse tax, designed to prevent the reduction of tax liability by certain large corporate taxpayers through certain payments made to foreign related parties and certain tax credits.
Transfers of Certain Property by U.S. Persons to Partnerships With Related Foreign Partners; Correction
Document Number: 2020-02654
Type: Rule
Date: 2020-02-18
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains a correction to final regulations (T.D. 9891) that were published in the Federal Register on Thursday, January 23, 2020. Treasury Decision 9891 contains final regulations that provide guidance applicable to transfers of appreciated property by U.S. persons to partnerships with foreign partners related to the transferor.
Transfers of Certain Property by U.S. Persons to Partnerships With Related Foreign Partners; Correction
Document Number: 2020-02653
Type: Rule
Date: 2020-02-18
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains a correction to final regulations (T.D. 9891) that were published in the Federal Register on Thursday, January 23, 2020. Treasury Decision 9891 contains final regulations that provide guidance applicable to transfers of appreciated property by U.S. persons to partnerships with foreign partners related to the transferor.
Recruitment Notice for the Taxpayer Advocacy Panel
Document Number: 2020-03043
Type: Notice
Date: 2020-02-14
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
Notice of Open Season for Recruitment of IRS Taxpayer Advocacy Panel (TAP) Members.
Income Tax Withholding From Wages
Document Number: 2020-02849
Type: Proposed Rule
Date: 2020-02-13
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document sets forth proposed regulations that provide guidance for employers concerning the amount of Federal income tax to withhold from employee's wages, implementing recent changes in the Internal Revenue Code made by the Tax Cuts and Jobs Act (TCJA), and reflecting the redesigned 2020 Form W-4 and related IRS publications. These proposed regulations affect employers that pay wages subject to Federal income tax withholding and employees who receive wages subject to Federal income tax withholding.
Quarterly Publication of Individuals, Who Have Chosen To Expatriate, as Required by Section 6039G
Document Number: 2020-02632
Type: Notice
Date: 2020-02-11
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This notice is provided in accordance with IRC section 6039G of the Health Insurance Portability and Accountability Act (HIPPA) of 1996, as amended. This listing contains the name of each individual losing United States citizenship (within the meaning of section 877(a) or 877A) with respect to whom the Secretary received information during the quarter ending December 31, 2019. For purposes of this listing, long-term residents, as defined in section 877(e)(2), are treated as if they were citizens of the United States who lost citizenship.
Notice of Renewal of the Art Advisory Panel of the Commissioner of Internal Revenue
Document Number: 2020-02630
Type: Notice
Date: 2020-02-11
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The charter for the Art Advisory Panel has been renewed for a two-year period beginning January 30, 2020.
Proposed Collection; Comment Request for Form 4422 and Form 15056
Document Number: 2020-02591
Type: Notice
Date: 2020-02-10
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
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 information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning Form 4422, Application for Certificate Discharging Property Subject to Estate Tax Lien and Form 15056, Escrow Agreement for Estates.
Estate and Gift Taxes; Difference in the Basic Exclusion Amount
Document Number: 2020-01392
Type: Rule
Date: 2020-02-06
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains corrections to Treasury Decision 9884, which was published in the Federal Register for Tuesday, November 26, 2019. Treasury Decision 9884 contained final regulations addressing the effect of recent legislative changes to the basic exclusion amount allowable in computing Federal gift and estate taxes. The final regulations affect donors of gifts made after 2017 and the estates of decedents dying after 2017.
Determination of the Maximum Value of a Vehicle for Use With the Fleet-Average and Vehicle Cents-Per-Mile Valuation Rules
Document Number: 2020-02158
Type: Rule
Date: 2020-02-05
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document sets forth final regulations regarding special valuation rules for employers and employees to use in determining the amount to include in an employee's gross income for personal use of an employer-provided vehicle. The final regulations reflect changes made by the Tax Cuts and Jobs Act (TCJA).
Proposed Collection; Comment Request for Form 5227
Document Number: 2020-02079
Type: Notice
Date: 2020-02-04
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
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 information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning Form 5227, Split- Interest Trust Information Return.
Proposed Collection; Comment Request for Form 970
Document Number: 2020-02078
Type: Notice
Date: 2020-02-04
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
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 information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning Application To Use LIFO Inventory Method.
Proposed Collection; Comment Request for Form 8855
Document Number: 2020-02077
Type: Notice
Date: 2020-02-04
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
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 3506(c)(2)(A). Currently, the IRS is soliciting comments concerning Form 8855, Election To Treat a Qualified Revocable Trust as Party of an Estate.
Return Due Date and Extended Due Date Changes
Document Number: 2020-00467
Type: Rule
Date: 2020-01-30
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final regulations that update the due dates and available extensions of time to file certain tax returns and information returns. The dates are updated to reflect the statutory requirements set by section 2006 of the Surface Transportation and Veterans Health Care Choice Improvement Act of 2015 and section 201 of the Protecting Americans from Tax Hikes Act of 2015. Additionally, the regulations remove a provision for electing large partnerships that was made obsolete by section 1101(b)(1) of the Bipartisan Budget Act of 2015. These regulations affect taxpayers who file Form W-2 (series, except Form W-2G), Form W-3, Form 990 (series), Form 1099-MISC, Form 1041, Form 1041-A, Form 1065, Form 1065-B, Form 1120 (series), Form 4720, Form 5227, Form 6069, Form 8804, or Form 8870.
Proposed Collection; Comment Request on Capitalization of Interest
Document Number: 2020-01176
Type: Notice
Date: 2020-01-24
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
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. Currently, the IRS is soliciting comments concerning TD 8584, capitalization of interest.
Proposed Collection; Comment Request
Document Number: 2020-01175
Type: Notice
Date: 2020-01-24
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
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. Currently, the IRS is soliciting comments concerning the Tip Reporting Alternative Commitment Agreement (TRAC) for Use in the Food and Beverage Industry; the Tip Rate Determination Agreement (TRDA) for industries other than the food and beverage industry and the gaming industry.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.