Notice2021-21455

Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request on Burden Related to U.S. Income Tax Return Forms for Individual Taxpayers

Primary source

Metadata and text below are from the Federal Register, a public-domain U.S. government work. Always verify the official published version before relying on it for any legal matter.

Published
October 4, 2021

Issuing agencies

Treasury DepartmentInternal Revenue Service

Abstract

The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995. Currently, the IRS is soliciting comments concerning the burden associated with the U.S. Income Tax Return Forms for Individual Taxpayers.

Full Text

<html>
<head>
<title>Federal Register, Volume 86 Issue 189 (Monday, October 4, 2021)</title>
</head>
<body><pre>
[Federal Register Volume 86, Number 189 (Monday, October 4, 2021)]
[Notices]
[Pages 54790-54799]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2021-21455]


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

DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Extension of Information Collection Request Submitted 
for Public Comment; Comment Request on Burden Related to U.S. Income 
Tax Return Forms for Individual Taxpayers

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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

SUMMARY: The Internal Revenue Service, as part of its continuing effort 
to reduce paperwork and respondent burden, invites the public and other 
Federal agencies to take this opportunity to comment on proposed and/or 
continuing information collections, as required by the Paperwork 
Reduction Act of 1995. Currently, the IRS is soliciting comments 
concerning the burden associated with the U.S. Income Tax Return Forms 
for Individual Taxpayers.

DATES: Written comments should be received on or before December 3, 
2021 to be assured of consideration.

ADDRESSES: Direct all written comments to Andres Garcia, Internal 
Revenue Service, Room 6129, 1111 Constitution Avenue NW, Washington, DC 
20224. Requests for additional information or copies of the forms 
should be directed to R. Joseph Durbala, at Internal Revenue Service, 
Room 6129, 1111 Constitution Avenue NW, Washington DC 20224, or through 
the internet, at <a href="/cdn-cgi/l/email-protection#60322a0f130510084e24151202010c01205c0140081205065d" http: irs.gov">irs.gov</a>">RJoseph.Durbala@<a href="http://irs.gov">irs.gov</a></a>.

SUPPLEMENTARY INFORMATION: Title: U.S. Income Tax Return for Individual 
Taxpayers.
    OMB Number: 1545-0074.
    Regulation Project Number: Form 1040 and affiliated return forms.
    Abstract: IRC sections 6011 & 6012 of the Internal Revenue Code 
require individuals to prepare and file income tax returns annually. 
These forms and related schedules are used by individuals to report 
their income subject to tax and compute their correct tax liability. 
This information collection request (ICR) covers the actual reporting 
burden associated with preparing and submitting the prescribed return 
forms, by individuals required to file Form 1040 and any of its' 
affiliated forms as explained in the attached table.
    Current Actions: There have 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-comment notice from 
OMB. This approval package is being submitted for renewal purposes 
only.

[[Page 54791]]

    Type of Review: Revision of a currently approved collection.
    Affected Public: Individuals or Households, Farms.
    Estimated Number of Respondents: 202,042,000.
    Estimated Time Per Respondent: 10 hrs. 35 mins.
    Estimated Total Annual Burden Hours: 2,140,542,000.
    The following paragraph applies to all the collections of 
information covered by this notice:
    An agency may not conduct or sponsor, and a person is not required 
to respond to, a collection of information unless the collection of 
information displays a valid OMB control number.
    Books or records relating to a collection of information must be 
retained if their contents may become material in the administration of 
any internal revenue law. Generally, tax returns and tax return 
information are confidential, as required by 26 U.S.C. 6103.
    Desired Focus of Comments: The Internal Revenue Service (IRS) is 
particularly interested in comments that:
    <bullet> Evaluate whether the proposed collection of information is 
necessary for the proper performance of the functions of the agency, 
including whether the information will have practical utility.
    <bullet> Evaluate the accuracy of the agency's estimate of the 
burden of the proposed collection of information, including the 
validity of the methodology and assumptions used;
    <bullet> Enhance the quality, utility, and clarity of the 
information to be collected; and
    <bullet> Minimize the burden of the collection of information on 
those who are to respond, including using appropriate automated, 
electronic, mechanical, or other technological collection techniques or 
other forms of information technology, e.g., by permitting electronic 
submissions of responses.
    Comments submitted in response to this notice will be summarized 
and/or included in the ICR for OMB approval of the extension of the 
information collection; they will also become a matter of public 
record.

    Approved: September 28, 2021.
Ronald J. Durbala,
IRS Tax Analyst.

                                                                  Individual Tax Forms
--------------------------------------------------------------------------------------------------------------------------------------------------------
      Type            Form No.            Form name              URL               Type            Form No.            Form name              URL
--------------------------------------------------------------------------------------------------------------------------------------------------------
Form...........  Form 1040.........  U.S. Individual     https://            Form...........  Form 8586.........  Low-Income Housing  https://
                                      Tax Return.         www.irs.gov/pub/                                         Credit.             www.irs.gov/pub/
                                                          irs-pdf/f1040.pdf.                                                           irs-pdf/
                                                                                                                                       f8586.pdf.
Instruction....  ..................  ..................  https://            Form...........  Form 8594.........  Asset Acquisition   https://
                                                          www.irs.gov/pub/                                         Statement Under     www.irs.gov/pub/
                                                          irs-pdf/                                                 Section 1060.       irs-pdf/
                                                          i1040gi.pdf.                                                                 f8594.pdf.
Form...........  Form 1040(SP).....  U.S Individual Tax  https://            Instruction....  ..................  ..................  https://
                                      Return in Spanish.  www.irs.gov/pub/                                                             www.irs.gov/pub/
                                                          irs-pdf/                                                                     irs-pdf/
                                                          f1040sp.pdf.                                                                 i8594.pdf.
Instruction....  ..................  ..................  https://            Form...........  Form 8606.........  Nondeductible IRAs  https://
                                                          www.irs.gov/pub/                                                             www.irs.gov/pub/
                                                          irs-pdf/                                                                     irs-pdf/
                                                          i1040sp.pdf.                                                                 f8606.pdf.
Form...........  Form 1040 Schedule  Form 1040 Schedule  https://            Instruction....  ..................  ..................  https://
                  1.                  1 Additional        www.irs.gov/pub/                                                             www.irs.gov/pub/
                                      Income and          irs-pdf/                                                                     irs-pdf/
                                      Adjustments to      f1040s1.pdf.                                                                 i8606.pdf.
                                      Income.
Form...........  Form 1040 Schedule  Additional Income   https://            Form...........  Form 8609-A.......  Annual Statement    https://
                  1 (SP).             and Adjustments     www.irs.gov/pub/                                         for Low-Income      www.irs.gov/pub/
                                      to Income in        irs-pdf/                                                 Housing Credit.     irs-pdf/
                                      Spanish.            f1040s1s.pdf.                                                                f8609a.pdf.
Form...........  Form 1040 Schedule  Form 1040 Schedule  https://            Instruction....  ..................  ..................  https://
                  2.                  2 Tax.              www.irs.gov/pub/                                                             www.irs.gov/pub/
                                                          irs-pdf/                                                                     irs-pdf/
                                                          f1040s2.pdf.                                                                 i8609a.pdf.
Form...........  Form 1040 Schedule  Additional Taxes    https://            Form and         Form 8611.........  Recapture of Low-   https://
                  2 (SP).             in Spanish.         www.irs.gov/pub/    Instruction.                         Income Housing      www.irs.gov/pub/
                                                          irs-pdf/                                                 Credit.             irs-pdf/
                                                          f1040s2s.pdf.                                                                f8611.pdf.
Form...........  Form 1040 Schedule  Form 1040 Schedule  https://            Form...........  Form 8615.........  Tax for Certain     https://
                  3.                  3 Nonrefundable     www.irs.gov/pub/                                         Children Who Have   www.irs.gov/pub/
                                      Credits.            irs-pdf/                                                 Investment Income   irs-pdf/
                                                          f1040s3.pdf.                                             of More than        f8615.pdf.
                                                                                                                   $1,800.
Form...........  Form 1040 Schedule  Additional Credits  https://            Instruction....  ..................  ..................  https://
                  3 (SP).             and Payments in     www.irs.gov/pub/                                                             www.irs.gov/pub/
                                      Spanish.            irs-pdf/                                                                     irs-pdf/
                                                          f1040s3s.pdf.                                                                i8615.pdf.
Form...........  Form 1040-C.......  U.S. Departing      https://            Form...........  Form 8621.........  Return by a         https://
                                      Alien Income Tax    www.irs.gov/pub/                                         Shareholder of a    www.irs.gov/pub/
                                      Return.             irs-pdf/                                                 Passive Foreign     irs-pdf/
                                                          f1040c.pdf.                                              Investment          f8621.pdf.
                                                                                                                   Company or
                                                                                                                   Qualified
                                                                                                                   Electing Fund.
Instruction....  ..................  ..................  https://            Instruction....  ..................  ..................  https://
                                                          www.irs.gov/pub/                                                             www.irs.gov/pub/
                                                          irs-pdf/                                                                     irs-pdf/
                                                          i1040c.pdf.                                                                  i8621.pdf.
Form...........  Form 1040 X.......  Amended U.S.        https://            Form...........  Form 8621-A.......  Return by a         https://
                                      Individual Income   www.irs.gov/pub/                                         Shareholder         www.irs.gov/pub/
                                      Tax Return.         irs-pdf/                                                 Making Certain      irs-pdf/
                                                          f1040x.pdf.                                              Late Elections To   f8621a.pdf.
                                                                                                                   End Treatment as
                                                                                                                   a Passive Foreign
                                                                                                                   Investment
                                                                                                                   Company.
Instruction....  ..................  ..................  https://            Instruction....  ..................  ..................  https://
                                                          www.irs.gov/pub/                                                             www.irs.gov/pub/
                                                          irs-pdf/                                                                     irs-pdf/
                                                          i1040x.pdf.                                                                  i8621a.pdf.
Form...........  Form 1040 NR......  U.S. Nonresident    https://            Form and         Form 8689.........  Allocation of       https://
                                      Alien Income Tax    www.irs.gov/pub/    Instruction.                         Individual Income   www.irs.gov/pub/
                                      Return.             irs-pdf/                                                 Tax to the Virgin   irs-pdf/
                                                          f1040nr.pdf.                                             Islands.            f8689.pdf.
Instruction....  ..................  ..................  https://            Form...........  Form 8697.........  Interest            https://
                                                          www.irs.gov/pub/                                         Compnutations       www.irs.gov/pub/
                                                          irs-pdf/                                                 Under the Look-     irs-pdf/
                                                          i1040nr.pdf.                                             Back Method for     f8697.pdf.
                                                                                                                   Completed Long-
                                                                                                                   Term Contracts.

[[Page 54792]]

 
Form...........  Form 1040 NR-EZ...  U.S. Income Tax     https://            Instruction....  ..................  ..................  https://
                                      Return for          www.irs.gov/pub/                                                             www.irs.gov/pub/
                                      Certain             irs-pdf/                                                                     irs-pdf/
                                      Nonresident         f1040nre.pdf.                                                                i8697.pdf.
                                      Aliens with No
                                      Dependents.
Instruction....  Form 1040 NR-EZ...  ..................  https://            Form...........  Form 8801.........  Credit for Prior    https://
                                                          www.irs.gov/pub/                                         Year Minimum Tax-   www.irs.gov/pub/
                                                          irs-pdf/                                                 Individuals,        irs-pdf/
                                                          i1040nre.pdf.                                            Estates, and        f8801.pdf.
                                                                                                                   Trusts.
Form...........  Form 1040-PR......  Planilla para la    https://            Instruction....  ..................  ..................  https://
                                      Declaracion de la   www.irs.gov/pub/                                                             www.irs.gov/pub/
                                      Contribucion        irs-pdf/                                                                     irs-pdf/
                                      Federal sobre el    f1040pr.pdf.                                                                 i8801.pdf.
                                      Trabajo por
                                      Cuenta Propia
                                      (Incluyendo el
                                      Credito
                                      Tributario
                                      Adicional por
                                      Hijos para
                                      Residentes Bona
                                      Fide de Puerto
                                      Rico).
Instruction....  ..................  Instrucciones para  https://            Form...........  Schedule 8812       Additional Child    https://
                                      el Formulario       www.irs.gov/pub/                     (Form 1040).        Tax Credit.         www.irs.gov/pub/
                                      1040-PR, Planilla   irs-pdf/                                                                     irs-pdf/
                                      Para La             i1040pr.pdf.                                                                 f1040s8.pdf.
                                      Declaracion De La
                                      Contribucion
                                      Federal Sobre El
                                      Trabajo Por
                                      Cuenta Propia--
                                      Puerto Rico.
Form...........  Form 1040-SR......  U.S. Income Tax     https://            Instruction....  ..................  Instructions for    https://
                                      Return for          www.irs.gov/pub/                                         Schedule 8812.      www.irs.gov/pub/
                                      Seniors.            irs-pdf/                                                                     irs-pdf/
                                                          f1040s.pdf.                                                                  i1040s8.pdf.
Form...........  Form 1040-SR (SP).  Form 1040-SR (SP)   https://            Form...........  Schedule 8812(SP)   Additional Tax      https://
                                      U.S. Income Tax     www.irs.gov/pub/                     (Form 1040).        Credit (Spanish     www.irs.gov/pub/
                                      Return for          irs-pdf/                                                 version).           irs-pdf/
                                      Seniors in          f1040srs.pdf.                                                                f1040s8s.pdf.
                                      Spanish.
Form...........  Form 1040-SS......  U.S. Self-          https://            Instruction....  ..................  Instructions for    Instrucciones para
                                      Employment Tax      www.irs.gov/pub/                                         Schedule 8812       el Anexo 8812
                                      Return (Including   irs-pdf/                                                 (Spanish version).  (Formulario
                                      the Additional      f1040ss.pdf.                                                                 1040(SP)) de 2020
                                      Child Tax Credit                                                                                 (Rev. enero de
                                      for Bona Fide                                                                                    2021) (<a href="http://irs.gov">irs.gov</a>).
                                      Residents of
                                      Puerto Rico).
Instruction....  ..................  Instructions for    https://            Form and         Form 8814.........  Parents' Election   https://
                                      Form 1040-SS,       www.irs.gov/pub/    Instruction.                         to Report Child's   www.irs.gov/pub/
                                      U.S. Self-          irs-pdf/                                                 Interest and        irs-pdf/
                                      Employment Tax      i1040ss.pdf.                                             Dividends.          f8814.pdf.
                                      Return (Including
                                      the Additional
                                      Child Tax Credit
                                      for Bona Fide
                                      Residents of
                                      Puerto Rico).
Form...........  Schedule A (1040).  Itemized            https://            Form and         Form 8815.........  Exclusion of        https://
                                      Deductions.         www.irs.gov/pub/    Instruction.                         Interest From       www.irs.gov/pub/
                                                          irs-pdf/                                                 Series EE and I     irs-pdf/
                                                          f1040sa.pdf.                                             U.S. Savings        f8815.pdf.
                                                                                                                   Bonds Issued
                                                                                                                   After 1989.
Instruction....  ..................  ..................  https://            Form and         Form 8818.........  Optional Form to    https://
                                                          www.irs.gov/pub/    Instruction.                         Record Redemption   www.irs.gov/pub/
                                                          irs-pdf/                                                 of Series EE and    irs-pdf/
                                                          i1040sca.pdf.                                            I U.S. Savings      f8818.pdf.
                                                                                                                   Bonds Issued
                                                                                                                   After 1989.
Form and         Schedule B (Form    Interest and        https://            Form and         Form 8820.........  Orphan Drug Credit  https://
 Instruction.     1040).              Ordinary            www.irs.gov/pub/    Instruction.                                             www.irs.gov/pub/
                                      Dividends.          irs-pdf/                                                                     irs-pdf/
                                                          f1040sb.pdf.                                                                 f8820.pdf.
Form...........  Schedule C (Form    Profit or Loss      https://            Form...........  Form 8824.........  Like-Kind           https://
                  1040).              from Business.      www.irs.gov/pub/                                         Exchanges.          www.irs.gov/pub/
                                                          irs-pdf/                                                                     irs-pdf/
                                                          f1040sc.pdf.                                                                 f8824.pdf.
Instruction....  ..................  ..................  https://            Instruction....  ..................  ..................  https://
                                                          www.irs.gov/pub/                                                             www.irs.gov/pub/
                                                          irs-pdf/                                                                     irs-pdf/
                                                          i1040sc.pdf.                                                                 i8824.pdf.
Form...........  Schedule D (Form    Capital Gains and   https://            Form and         Form 8826.........  Disabled Access     https://
                  1040).              Losses.             www.irs.gov/pub/    Instruction.                         Credit.             www.irs.gov/pub/
                                                          irs-pdf/                                                                     irs-pdf/
                                                          f1040sd.pdf.                                                                 f8826.pdf.
Instruction....  ..................  ..................  https://            Form...........  Form 8828.........  Recapture of        https://
                                                          www.irs.gov/pub/                                         Federal Mortgage    www.irs.gov/pub/
                                                          irs-pdf/                                                 Subsidy.            irs-pdf/
                                                          i1040sd.pdf.                                                                 f8828.pdf.
Form...........  Schedule E (Form    Supplemental        https://            Instruction....  ..................  ..................  https://
                  1040).              Income and Loss.    www.irs.gov/pub/                                                             www.irs.gov/pub/
                                                          irs-pdf/                                                                     irs-pdf/
                                                          f1040se.pdf.                                                                 i8828.pdf.
Form and         Schedule EIC (Form  Earned Income       https://            Form...........  Form 8829.........  Expenses for        https://
 Instruction.     1040).              Credit.             www.irs.gov/pub/                                         Business Use of     www.irs.gov/pub/
                                                          irs-pdf/                                                 Your Home.          irs-pdf/
                                                          f1040sei.pdf.                                                                f8829.pdf.
Form...........  Schedule EIC (SP)   Earned Income       https://            Instruction....  ..................  ..................  https://
                  (F. 1040).          Credit (Spanish     www.irs.gov/pub/                                                             www.irs.gov/pub/
                                      version).           irs-pdf/                                                                     irs-pdf/
                                                          f1040sep.pdf.                                                                i8829.pdf.

[[Page 54793]]

 
Form...........  Schedule F (Form    Profit or Loss      https://            Form and         Form 8833.........  Treaty-Based        https://
                  1040).              from Farming.       www.irs.gov/pub/    Instruction.                         Return Position     www.irs.gov/pub/
                                                          irs-pdf/                                                 Disclosure Under    irs-pdf/
                                                          f1040sf.pdf.                                             Section 6114 or     f8833.pdf.
                                                                                                                   7701(b).
Instruction....  ..................  ..................  https://            Form...........  Form 8834.........  Qualified Electric  https://
                                                          www.irs.gov/pub/                                         Vehicle Credit.     www.irs.gov/pub/
                                                          irs-pdf/                                                                     irs-pdf/
                                                          i1040sf.pdf.                                                                 f8834.pdf.
Form...........  Schedule H (Form    Household           https://            Form and         Form 8835.........  Renewable           https://
                  1040) and Sch       Employment Taxes.   www.irs.gov/pub/    Instruction.                         Electricity,        www.irs.gov/pub/
                  H(PR).                                  irs-pdf/                                                 Refined Coal, and   irs-pdf/
                                                          f1040sh.pdf.                                             Indian Coal         f8835.pdf.
                                                                                                                   Production Credit.
Instruction....  ..................  ..................  https://            Instruction....  ..................  ..................  https://
                                                          www.irs.gov/pub/                                                             www.irs.gov/pub/
                                                          irs-pdf/                                                                     irs-pdf/
                                                          i1040sh.pdf.                                                                 i8835.pdf.
Form...........  Schedule J (Form    Income Averaging    https://            Form and         Form 8838.........  Consent to Extend   https://
                  1040).              for Farmers and     www.irs.gov/pub/    Instruction.                         the Time to         www.irs.gov/pub/
                                      Fishermen.          irs-pdf/                                                 Assess Tax Under    irs-pdf/
                                                          f1040sj.pdf.                                             Section 367-Gain    f8838.pdf.
                                                                                                                   Recognition
                                                                                                                   Agreement.
Instruction....  ..................  ..................  https://            Form...........  Form 8839.........  Qualified Adoption  https://
                                                          www.irs.gov/pub/                                         Expenses.           www.irs.gov/pub/
                                                          irs-pdf/                                                                     irs-pdf/
                                                          i1040sj.pdf.                                                                 f8839.pdf.
Form...........  Schedule LEP (Form  Request for         https://            Instruction....  ..................  ..................  https://
                  1040).              Alternative         www.irs.gov/pub/                                                             www.irs.gov/pub/
                                      Language Products   irs-pdf/                                                                     irs-pdf/
                                      by Taxpayers with   f1040lep.pdf.                                                                i8839.pdf.
                                      Limited English
                                      Proficiency (LEP).
Instruction....  ..................  ..................  https://            Form and         Form 8840.........  Closer Connection   https://
                                                          www.irs.gov/pub/    Instruction.                         Exception           www.irs.gov/pub/
                                                          irs-pdf/                                                 Statement for       irs-pdf/
                                                          i1040lep.pdf.                                            Aliens.             f8840.pdf.
Form...........  Schedule LEP (SP)   Schedule LEP        https://            Form and         Form 8843.........  Statement for       https://
                  (Form 1040(SP)).    Limited English     www.irs.gov/pub/    Instruction.                         Exempt              www.irs.gov/pub/
                                      Proficiency (SP).   irs-pdf/                                                 Individuals and     irs-pdf/
                                                          f1040les.pdf.                                            Individuals With    f8843.pdf.
                                                                                                                   a Medical
                                                                                                                   Condition.
Form...........  Schedule R (Form    Credit for the      https://            Form and         Form 8844.........  Empowerment Zone    https://
                  1040).              Elderly or the      www.irs.gov/pub/    Instruction.                         and Renewal         www.irs.gov/pub/
                                      Disabled.           irs-pdf/                                                 Community           irs-pdf/
                                                          f1040sr.pdf.                                             Employment Credit.  f8844.pdf.
Instruction....  ..................  ..................  https://            Instruction....  ..................  ..................  https://
                                                          www.irs.gov/pub/                                                             www.irs.gov/pub/
                                                          irs-pdf/                                                                     irs-pdf/
                                                          i1040sr.pdf.                                                                 i8844.pdf.
Form...........  Schedule SE (Form   Self-Employment     https://            Form...........  Form 8845.........  Indian Employment   https://
                  1040).              Tax.                www.irs.gov/pub/                                         Credit.             www.irs.gov/pub/
                                                          irs-pdf/                                                                     irs-pdf/
                                                          f1040sse.pdf.                                                                f8845.pdf.
Instruction....  ..................  ..................  https://            Instruction....  ..................  ..................  https://
                                                          www.irs.gov/pub/                                                             www.irs.gov/pub/
                                                          irs-pdf/                                                                     irs-pdf/
                                                          i1040sse.pdf.                                                                i8845.pdf.
Form and         Form..............  Payment Voucher...  https://            Form and         Form 8846.........  Credit for          https://
 Instruction.    1040 V............                       www.irs.gov/pub/    Instruction.                         Employer Social     www.irs.gov/pub/
                                                          irs-pdf/                                                 Security and        irs-pdf/
                                                          f1040v.pdf.                                              Medicare Taxes      f8846.pdf.
                                                                                                                   Paid on Certain
                                                                                                                   Employee Tips.
Form and         Form 1040 ES/OCR..  Estimated Tax for   Form 1040-ES(OCR)   Form...........  Form 8853.........  Archer MSAa and     https://
 Instruction.                         Individuals         contains four                                            Long-Term Care      www.irs.gov/pub/
                                      (Optical            estimated tax                                            Insurance           irs-pdf/
                                      Character           payment                                                  Contracts.          f8853.pdf.
                                      Recognition with    vouchers.Form
                                      Form 1040V).        1040-ES (OCR) is
                                                          included in the
                                                          2020 Tax Package
                                                          1040ES/V mail
                                                          out..
Form and         Form 1040 ES......  Estimate Tax for    https://            Instruction....  ..................  ..................  https://
 Instruction.                         Individuals.        www.irs.gov/pub/                                                             www.irs.gov/pub/
                                                          irs-pdf/                                                                     irs-pdf/
                                                          f1040es.pdf.                                                                 i8853.pdf.
Form and         Form 1040 ES (NR).  U.S. Estimated Tax  https://            Form...........  Form 8854.........  Initial and Annual  https://
 Instruction.                         for Nonresident     www.irs.gov/pub/                                         Expatriation        www.irs.gov/pub/
                                      Alien Individuals.  irs-pdf/                                                 Information         irs-pdf/
                                                          f1040esn.pdf.                                            Statement.          f8854.pdf.
Form and         Form 1040 ES (PR).  Federales           https://            Instruction....  ..................  ..................  https://
 Instruction.                         Estimadas del       www.irs.gov/pub/                                                             www.irs.gov/pub/
                                      Trabajo por         irs-pdf/                                                                     irs-pdf/
                                      Cuenta Propia y     f1040esp.pdf.                                                                i8854.pdf.
                                      sobre el Impleo
                                      de Empleados
                                      Domestocs-Puerto
                                      Rico.
Form...........  Form 461..........  Limitation on       https://            Form...........  Form 8858.........  Information Return  https://
                                      Business Losses.    www.irs.gov/pub/                                         of U.S. Persons     www.irs.gov/pub/
                                                          irs-pdf/f461.pdf.                                        With Respect to     irs-pdf/
                                                                                                                   Foreign             f8858.pdf.
                                                                                                                   Disregarded
                                                                                                                   Entities.
Instruction....  ..................  Instructions for    https://            Form...........  Schedule M (Form    Transactions        https://
                                      Form 461,           www.irs.gov/pub/                     8858).              Between             www.irs.gov/pub/
                                      Limitation on       irs-pdf/f461.pdf.                                        controlled          irs-pdf/
                                      Business Losses.                                                             Foreign             f8858sm.pdf.
                                                                                                                   Disregarded
                                                                                                                   Entity and Filer
                                                                                                                   or Other Related
                                                                                                                   Entities.

[[Page 54794]]

 
Form and         Form 673..........  Statement for       https://            Instruction....  ..................  ..................  https://
 Instruction.                         Claiming            www.irs.gov/pub/                                                             www.irs.gov/pub/
                                      Exemption from      irs-pdf/f673.pdf.                                                            irs-pdf/
                                      Withholding on                                                                                   i8858.pdf.
                                      Foreign Earned
                                      Income Eligible
                                      for the
                                      Exclusions
                                      Provided by
                                      Section 911.
Form...........  Form 926..........  Return by a U.S.    https://            Form...........  Form 8859.........  District of         https://
                                      Transferor of       www.irs.gov/pub/                                         Columbia First-     www.irs.gov/pub/
                                      Property to a       irs-pdf/f926.pdf.                                        Time Homebuyer      irs-pdf/
                                      Foreign                                                                      Credit.             f8859.pdf.
                                      Corporation.
Instruction....  ..................  ..................  https://            Form...........  Form 8862.........  Information to      https://
                                                          www.irs.gov/pub/                                         Claim Earned        www.irs.gov/pub/
                                                          irs-pdf/i926.pdf.                                        Income Credit       irs-pdf/
                                                                                                                   After               f8862.pdf.
                                                                                                                   Disallowance.
Form...........  Form 965-A........  Individual Report   https://            Form...........  Form 8862(SP).....  Information to      https://
                                      of Net 965 Tax      www.irs.gov/pub/                                         Claim Earned        www.irs.gov/pub/
                                      Liability.          irs-pdf/f965a.pdf.                                       Income Credit       irs-pdf/
                                                                                                                   After               f8862sp.pdf.
                                                                                                                   Disallowance
                                                                                                                   (Spanish Version).
Instruction....  Form 965-A........  ..................  https://            Instruction....  ..................  ..................  https://
                                                          www.irs.gov/pub/                                                             www.irs.gov/pub/
                                                          irs-pdf/i965a.pdf.                                                           irs-pdf/
                                                                                                                                       i8862sp.pdf.
Form...........  Form..............  Transfer Agreement  https://            Form...........  Form 8863.........  Education Credits.  https://
                 965-C.............   Under 965(h)(3).    www.irs.gov/pub/                                                             www.irs.gov/pub/
                                                          irs-pdf/f965c.pdf.                                                           irs-pdf/
                                                                                                                                       f8863.pdf.
Instruction....  ..................  ..................  https://            Instruction....  ..................  ..................  https://
                                                          www.irs.gov/pub/                                                             www.irs.gov/pub/
                                                          irs-pdf/i965c.pdf.                                                           irs-pdf/
                                                                                                                                       i8863.pdf.
Form and         Form 970..........  Application to Use  https://            Form...........  Form 8864.........  Biodiesel and       https://
 Instruction.                         LIFO Inventory      www.irs.gov/pub/                                         Renewable Diesel    www.irs.gov/pub/
                                      Method.             irs-pdf/f970.pdf.                                        Fuels Credit.       irs-pdf/
                                                                                                                                       f8864.pdf.
Form and         Form 972..........  Consent of          https://            Instruction....  ..................  Instructions for    https://
 Instruction.                         Shareholder to      www.irs.gov/pub/                                         Form 8864,          www.irs.gov/pub/
                                      Include Specific    irs-pdf/f972.pdf.                                        Biodiesel and       irs-pdf/
                                      Amount in Gross                                                              Renewable Diesel    i8864.pdf.
                                      Income.                                                                      Fuels Credit.
Form and         Form 982..........  Reduction of Tax    https://            Form...........  Form 8865.........  Return of U.S.      https://
 Instruction.                         Attributes Due to   www.irs.gov/pub/                                         Persons With        www.irs.gov/pub/
                                      Discharge of        irs-pdf/f982.pdf.                                        Respect to          irs-pdf/
                                      Indebtedness (and                                                            Certain Foreign     f8865.pdf.
                                      Section 1082                                                                 Partnerships.
                                      Basis Adjustment).
Form...........  Form 1045.........  Application for     https://            Form...........  Schedule K-1 (Form  Partner's Share of  https://
                                      Tentative Refund.   www.irs.gov/pub/                     8865).              Income              www.irs.gov/pub/
                                                          irs-pdf/f1045.pdf.                                       Deductions,         irs-pdf/
                                                                                                                   Credits, etc.       f8865sk1.pdf.
Instruction....  ..................  ..................  https://            Form...........  Schedule O (Form    Transfer of         https://
                                                          www.irs.gov/pub/                     8865).              Property to a       www.irs.gov/pub/
                                                          irs-pdf/i1045.pdf.                                       Foreign             irs-pdf/
                                                                                                                   Partnership.        f8865so.pdf.
Form...........  Form 1098-F.......  Fines, Penalties    https://            Form...........  Schedule P (Form    Acquisitions,       https://
                                      and Other Amounts.  www.irs.gov/pub/                     8865).              Dispositions, and   www.irs.gov/pub/
                                                          irs-pdf/                                                 Changes of          irs-pdf/
                                                          f1098f.pdf.                                              Interests in a      f8865sp.pdf.
                                                                                                                   Froeign
                                                                                                                   Partnership.
Instruction....  ..................  Instructions for    https://            Instruction....  ..................  ..................  https://
                                      Form 1098-F,        www.irs.gov/pub/                                                             www.irs.gov/pub/
                                      Fines, Penalties    irs-pdf/                                                                     irs-pdf/
                                      and Other Amounts.  i1098f.pdf.                                                                  i8865.pdf.
Form...........  Form 1116.........  Foreign Tax Credit  https://            Form...........  Form 8866.........  Interest            https://
                                                          www.irs.gov/pub/                                         Corporation Under   www.irs.gov/pub/
                                                          irs-pdf/f1116.pdf.                                       the Look-Back       irs-pdf/
                                                                                                                   Method for          f8866.pdf.
                                                                                                                   Property
                                                                                                                   Depreciated Under
                                                                                                                   the Income
                                                                                                                   Forecast Method.
Instruction....  ..................  ..................  https://            Instruction....  ..................  ..................  https://
                                                          www.irs.gov/pub/                                                             www.irs.gov/pub/
                                                          irs-pdf/i1116.pdf.                                                           irs-pdf/
                                                                                                                                       i8866.pdf.
Form and         Form 1127.........  Application for     https://            ...............  Form 8867.........  Paid Preparer's     https://
 Instruction.                         Extension of Time   www.irs.gov/pub/                                         Due Diligence       www.irs.gov/pub/
                                      for Payment of      irs-pdf/f1127.pdf.                                       Checklist.          irs-pdf/
                                      Tax.                                                                                             f8867.pdf.
Form...........  Form 1128.........  Application to      https://            Instruction....  ..................  ..................  https://
                                      Adpot, Change, or   www.irs.gov/pub/                                                             www.irs.gov/pub/
                                      Retain a Tax Year.  irs-pdf/f1128.pdf.                                                           irs-pdf/
                                                                                                                                       i8867.pdf.
Instruction....  ..................  ..................  https://            Form...........  Form 8873.........  Extraterritorial    https://
                                                          www.irs.gov/pub/                                         Income Exclusion.   www.irs.gov/pub/
                                                          irs-pdf/i1128.pdf.                                                           irs-pdf/
                                                                                                                                       f8873.pdf.
Form and         Form 1310.........  Statement of        https://            Instruction....  ..................  ..................  https://
 Instruction.                         Person Claiming     www.irs.gov/pub/                                                             www.irs.gov/pub/
                                      Refund Due to a     irs-pdf/f1310.pdf.                                                           irs-pdf/
                                      Deceased Taxpayer.                                                                               i8873.pdf.
Form...........  Form 2106.........  Employee Business   https://            Form and         Form 8874.........  New Markets Credit  https://
                                      Expenses.           www.irs.gov/pub/    Instruction.                                             www.irs.gov/pub/
                                                          irs-pdf/f2106.pdf.                                                           irs-pdf/
                                                                                                                                       f8874.pdf.
Instruction....  ..................  ..................  https://            Form and         Form 8878.........  IRS e-file          https://
                                                          www.irs.gov/pub/    Instruction.                         Signature           www.irs.gov/pub/
                                                          irs-pdf/i2106.pdf.                                       Authorization for   irs-pdf/
                                                                                                                   Form 4686 or Form   f8878.pdf.
                                                                                                                   2350.

[[Page 54795]]

 
Form and         Form 2120.........  Multiple Support    https://            Form and         Form 8878 SP......  Autorizacion de     https://
 Instruction.                         Declaration.        www.irs.gov/pub/    Instruction.                         firma para          www.irs.gov/pub/
                                                          irs-pdf/f2120.pdf.                                       presentar por       irs-pdf/
                                                                                                                   medio del IRS e-    f8878sp.pdf.
                                                                                                                   file para el
                                                                                                                   Formulario 4868
                                                                                                                   (SP) o el
                                                                                                                   Formulario 2350
                                                                                                                   (SP).
Form...........  Form 2210.........  Underpayment of     https://            Form and         Form 8879.........  IRS e-file          https://
                                      Estimated Tax by    www.irs.gov/pub/    Instruction.                         Signature           www.irs.gov/pub/
                                      Individuals,        irs-pdf/f2210.pdf.                                       Authorization.      irs-pdf/
                                      Estates, and                                                                                     f8879.pdf.
                                      Trusts.
Instruction....  ..................  ..................  https://            Form and         Form 8879 SP......  Autorizacion de     https://
                                                          www.irs.gov/pub/    Instruction.                         firm para           www.irs.gov/pub/
                                                          irs-pdf/i2210.pdf.                                       presentar la        irs-pdf/
                                                                                                                   Declaracion por     f8879sp.pdf.
                                                                                                                   medio del IRS e-
                                                                                                                   file.
Form...........  Form..............  Underpayment of     https://            Form and         Form 8880.........  Credit for          https://
                 2210-F............   Estimated Tax by    www.irs.gov/pub/    Instruction.                         Qualified           www.irs.gov/pub/
                                      Farmers and         irs-pdf/                                                 Retirement          irs-pdf/
                                      Fishermen.          f2210f.pdf.                                              Savings             f8880.pdf.
                                                                                                                   Contributions.
Instruction....  ..................  ..................  https://            Form and         Form 8881.........  Credit for Small    https://
                                                          www.irs.gov/pub/    Instruction.                         Employer Pensions   www.irs.gov/pub/
                                                          irs-pdf/                                                 Plan Startup        irs-pdf/
                                                          i2210f.pdf.                                              Costs.              f8881.pdf.
Form and         Form 2350.........  Application for     https://            Form and         Form 8882.........  Credit for          https://
 Instruction.                         Extension of Time   www.irs.gov/pub/    Instruction.                         Employer-Provided   www.irs.gov/pub/
                                      to File U.S.        irs-pdf/f2350.pdf.                                       Childcare           irs-pdf/
                                      Income Tax Return.                                                           Facilities and      f8882.pdf.
                                                                                                                   Services.
Form and         Form..............  Solicitud de        https://            Form...........  Form 8885.........  Health Coverage     https://
 Instruction.    2350 SP...........   Prorroga para       www.irs.gov/pub/                                         Tax Credit.         www.irs.gov/pub/
                                      Presentar la        irs-pdf/                                                                     irs-pdf/
                                      Declaracion del     f2350sp.pdf.                                                                 f8885.pdf.
                                      Impuesto Personal
                                      sobre el Ingreso
                                      de lose Estados
                                      Unidos.
Form...........  Form 2441.........  Child and           https://            Instruction....  ..................  ..................  https://
                                      Dependent Care      www.irs.gov/pub/                                                             www.irs.gov/pub/
                                      Expenses.           irs-pdf/f2441.pdf.                                                           irs-pdf/
                                                                                                                                       i8885.pdf.
Instruction....  ..................  ..................  https://            Form...........  Form 8886.........  Reportable          https://
                                                          www.irs.gov/pub/                                         Transaction         www.irs.gov/pub/
                                                          irs-pdf/i2441.pdf.                                       Discolsure          irs-pdf/
                                                                                                                   Statement.          f8886.pdf.
Form...........  Form 2555.........  Foreign Earned      https://            Instruction....  ..................  ..................  https://
                                      Income.             www.irs.gov/pub/                                                             www.irs.gov/pub/
                                                          irs-pdf/f2555.pdf.                                                           irs-pdf/
                                                                                                                                       i8886.pdf.
Instruction....  ..................  ..................  https://            Form and         Form 8888.........  Direct Deposit of   https://
                                                          www.irs.gov/pub/    Instruction.                         Refund to More      www.irs.gov/pub/
                                                          irs-pdf/i2555.pdf.                                       than One Account.   irs-pdf/
                                                                                                                                       f8888.pdf.
Form...........  Form 3115.........  Application for     https://            Form...........  Form 8889.........  Health Savings      https://
                                      Change in           www.irs.gov/pub/                                         Accounts (HSAs).    www.irs.gov/pub/
                                      Accounting Method.  irs-pdf/f3115.pdf.                                                           irs-pdf/
                                                                                                                                       f8889.pdf.
Instruction....  ..................  ..................  https://            Instruction....  ..................  ..................  https://
                                                          www.irs.gov/pub/                                                             www.irs.gov/pub/
                                                          irs-pdf/i3115.pdf.                                                           irs-pdf/
                                                                                                                                       i8889.pdf.
Form...........  Form 3468.........  Investment Credit.  https://            Form and         Form 8891.........  Beneficiaries of    https://
                                                          www.irs.gov/pub/    Instruction.                         Certain Canadian    www.irs.gov/pub/
                                                          irs-pdf/f3468.pdf.                                       Registered          irs-pdf/
                                                                                                                   Retirement Plans.   f8891.pdf.
Instruction....  ..................  ..................  https://            Form and         Form 8896.........  Low Sulfur Diesel   https://
                                                          www.irs.gov/pub/    Instruction.                         Fuel Production     www.irs.gov/pub/
                                                          irs-pdf/i3468.pdf.                                       Credit.             irs-pdf/
                                                                                                                                       f8896.pdf.
Form...........  Form 3520.........  Annual Return to    https://            Form...........  Form 8898.........  Statement for       https://
                                      Report              www.irs.gov/pub/                                         Individuals Who     www.irs.gov/pub/
                                      Transactions with   irs-pdf/f3520.pdf.                                       Begin or End Bona   irs-pdf/
                                      Foreign Trusts                                                               Fide Residence in   f8898.pdf.
                                      and Receipt of                                                               a U.S. Possession.
                                      Certain Foreign
                                      Gifts.
Instruction....  ..................  ..................  https://            Instruction....  ..................  ..................  https://
                                                          www.irs.gov/pub/                                                             www.irs.gov/pub/
                                                          irs-pdf/i3520.pdf.                                                           irs-pdf/
                                                                                                                                       i8898.pdf.
Form...........  Form 3800.........  General Business    https://            Form...........  Form 8900.........  Qualified Railroad  https://
                                      Credit.             www.irs.gov/pub/                                         Track Maintenance   www.irs.gov/pub/
                                                          irs-pdf/f3800.pdf.                                       Credit.             irs-pdf/
                                                                                                                                       f8900.pdf.
Instruction....  ..................  ..................  https://            Instruction....  ..................  ..................  https://
                                                          www.irs.gov/pub/                                                             www.irs.gov/pub/
                                                          irs-pdf/i3800.pdf.                                                           irs-pdf/
                                                                                                                                       i8900.pdf.
Form...........  Form 3903.........  Moving Expenses...  https://            Form...........  Form 8903.........  Domestic            https://
                                                          www.irs.gov/pub/                                         Production          www.irs.gov/pub/
                                                          irs-pdf/f3903.pdf.                                       Activities          irs-pdf/
                                                                                                                   Deduction.          f8903.pdf.
Instruction....  ..................  ..................  https://            Instruction....  ..................  ..................  https://
                                                          www.irs.gov/pub/                                                             www.irs.gov/pub/
                                                          irs-pdf/i3903.pdf.                                                           irs-pdf/
                                                                                                                                       i8903.pdf.
Form...........  Form 4070.........  Employee's Report   https://            Form and         Form 8906.........  Distills Spirits    https://
                                      of Tips to          www.irs.gov/pub/    Instruction.                         Credit.             www.irs.gov/pub/
                                      Employer.           irs-pdf/p1244.pdf.                                                           irs-pdf/
                                                                                                                                       f8906.pdf.
Form...........  Form 4070A........  Employee's Daily    https://            Form...........  Form 8908.........  Energy Efficient    https://
                                      Record of Tips.     www.irs.gov/pub/                                         Home Credit.        www.irs.gov/pub/
                                                          irs-pdf/p1244.pdf.                                                           irs-pdf/
                                                                                                                                       f8908.pdf.
Form...........  Form 4136.........  Credit for Federal  https://            Instruction....  ..................  ..................  https://
                                      Tax Paid on Fuels.  www.irs.gov/pub/                                                             www.irs.gov/pub/
                                                          irs-pdf/f4136.pdf.                                                           irs-pdf/
                                                                                                                                       i8908.pdf.
Instruction....  ..................  ..................  https://            Form...........  Form 8910.........  Alternative Motor   https://
                                                          www.irs.gov/pub/                                         Vehicle Credit.     www.irs.gov/pub/
                                                          irs-pdf/i4136.pdf.                                                           irs-pdf/
                                                                                                                                       f8910.pdf.
Form and         Form 4137.........  Social Security     https://            Instruction....  ..................  ..................  https://
 Instruction.                         and Medicare Tax    www.irs.gov/pub/                                                             www.irs.gov/pub/
                                      on Undereported     irs-pdf/f4137.pdf.                                                           irs-pdf/
                                      Tip Income.                                                                                      i8910.pdf.
Form...........  Form 4255.........  Recapture of        https://            Form...........  Form 8911.........  Alternative Fuel    https://
                                      Investment Credit.  www.irs.gov/pub/                                         Vehicle Refueling   www.irs.gov/pub/
                                                          irs-pdf/f4255.pdf.                                       Property Credit.    irs-pdf/
                                                                                                                                       f8911.pdf.
Instruction....  ..................  ..................  https://            Instruction....  ..................  ..................  https://
                                                          www.irs.gov/pub/                                                             www.irs.gov/pub/
                                                          irs-pdf/i4255.pdf.                                                           irs-pdf/
                                                                                                                                       i8911.pdf.

[[Page 54796]]

 
Form and         Form 4361.........  Application for     https://            Form and         Form 8912.........  Credit to Holders   https://
 Instruction.                         Exemption From      www.irs.gov/pub/    Instruction.                         of Tax Credit       www.irs.gov/pub/
                                      Self-Employment     irs-pdf/f4361.pdf.                                       Bonds.              irs-pdf/
                                      Tax for Use by                                                                                   f8912.pdf.
                                      Ministers,
                                      Members of
                                      Religious Orders,
                                      and Christian
                                      Science
                                      Practitioners.
Form...........  Form 4562.........  Depreciation and    https://            Instruction....  Form 8912.........  ..................  https://
                                      Amortization.       www.irs.gov/pub/                                                             www.irs.gov/pub/
                                                          irs-pdf/f4562.pdf.                                                           irs-pdf/
                                                                                                                                       i8912.pdf.
Instruction....  ..................  ..................  https://            Form...........  Form 8915-A.......  Qualified 2016      https://
                                                          www.irs.gov/pub/                                         Disaster            www.irs.gov/pub/
                                                          irs-pdf/i4562.pdf.                                       Retirement Plan     irs-pdf/
                                                                                                                   Distributions and   f8915a.pdf.
                                                                                                                   Repayments.
Form and         Form 4563.........  Exclusion of        https://            Instruction....  ..................  ..................  https://
 Instruction.                         Income for Bona     www.irs.gov/pub/                                                             www.irs.gov/pub/
                                      Fide Residents of   irs-pdf/f4563.pdf.                                                           irs-pdf/
                                      American Samoa.                                                                                  i8915a.pdf.
Form...........  Form 4684.........  Casualities and     https://            Form...........  Form 8915-B.......  Qualified 2017      https://
                                      Thefts.             www.irs.gov/pub/                                         Disaster            www.irs.gov/pub/
                                                          irs-pdf/f4684.pdf.                                       Retirement Plan     irs-pdf/
                                                                                                                   Distributions and   f8915b.pdf.
                                                                                                                   Repayments.
Instruction....  ..................  ..................  https://            Instruction....  ..................  ..................  https://
                                                          www.irs.gov/pub/                                                             www.irs.gov/pub/
                                                          irs-pdf/i4684.pdf.                                                           irs-pdf/
                                                                                                                                       i8915b.pdf.
Form...........  Form 4797.........  Sale of Business    https://            Form...........  Form 8915-C.......  Qualified 2018      https://
                                      Property.           www.irs.gov/pub/                                         Disaster            www.irs.gov/pub/
                                                          irs-pdf/f4797.pdf.                                       Retirement Plan     irs-pdf/
                                                                                                                   Distributions and   f8915c.pdf.
                                                                                                                   Repayments.
Instruction....  ..................  ..................  https://            Instruction....  ..................  Instructions for    https://
                                                          www.irs.gov/pub/                                         Form 8915-C,        www.irs.gov/pub/
                                                          irs-pdf/i4797.pdf.                                       Qualified 2018      irs-pdf/
                                                                                                                   Disaster            i8915c.pdf.
                                                                                                                   Retirement Plan
                                                                                                                   Distributions and
                                                                                                                   Repayments.
Form and         Form 4835.........  Farm Rental Income  https://            Form...........  Form 8915-D.......  Qualified 2019      https://
 Instruction.                         and Expenses.       www.irs.gov/pub/                                         Disaster            www.irs.gov/pub/
                                                          irs-pdf/f4835.pdf.                                       Retirement Plan     irs-pdf/
                                                                                                                   Distributions and   f8915d.pdf.
                                                                                                                   Repayments.
Form and         Form 4852.........  Substitute for      https://            Instruction....  ..................  Instructions for    https://
 Instruction.                         Form W-2, Wage      www.irs.gov/pub/                                         8915-D Qualified    www.irs.gov/pub/
                                      and Tax Statement   irs-pdf/f4852.pdf.                                       2019 Disaster       irs-pdf/
                                      or Form 1099-R,                                                              Retirement Plan     i8915d.pdf.
                                      Distributions                                                                Distributions and
                                      From Pension                                                                 Repayments.
                                      Annuities,
                                      Retirement or
                                      Profit-Sharing
                                      Plans, IRAs,
                                      Insurance
                                      Contracts, etc.
Form and         Form 4868.........  Application for     https://            Form...........  Form 8915-E.......  Qualified 2020      https://
 Instruction.                         Automatic           www.irs.gov/pub/                                         Disaster            www.irs.gov/pub/
                                      Extension of Time   irs-pdf/f4868.pdf.                                       Retirement Plan     irs-pdf/
                                      fo Tile                                                                      Distributions and   f8915e.pdf.
                                      Individual U.S.                                                              Repayments.
                                      Income Tax Return.
Form and         Form..............  Solicitud de        https://            Instruction....  ..................  Instructions for    2020 Instructions
 Instruction.    4868 SP...........   Prorroga            www.irs.gov/pub/                                         Form 8915-A.        for Form 8915-A
                                      Automatica para     irs-pdf/                                                                     (<a href="http://irs.gov">irs.gov</a>).
                                      Presentar la        f4868sp.pdf.
                                      Declaracion del
                                      Impuesto sobre el
                                      Ingreso Personal
                                      de los Estados
                                      Unidos.
Form and         Form 4952.........  Investment          https://            Form and         Form 8917.........  Tuition and Fees    https://
 Instruction.                         Interest Expense    www.irs.gov/pub/    Instruction.                         Deduction.          www.irs.gov/pub/
                                      Deduction.          irs-pdf/f4952.pdf.                                                           irs-pdf/
                                                                                                                                       f8917.pdf.
Form and         Form 4970.........  Tax on              https://            Form and         Form 8919.........  Uncollected Social  https://
 Instruction.                         Axxumulation        www.irs.gov/pub/    Instruction.                         Security and        www.irs.gov/pub/
                                      Distribution of     irs-pdf/f4970.pdf.                                       Medicare Tax on     irs-pdf/
                                      Trusts.                                                                      Wages.              f8919.pdf.
Form and         Form 4972.........  Tax on Lump-Sum     https://            Form...........  Form 8925.........  Report of Employer- https://
 Instruction.                         Distributions.      www.irs.gov/pub/                                         Owned Life          www.irs.gov/pub/
                                                          irs-pdf/f4972.pdf.                                       Insurance           irs-pdf/
                                                                                                                   Contracts.          f8925.pdf.
Form and         Form 5074.........  Allocation of       https://            Form and         Form 8932.........  Credit for          https://
 Instruction.                         Individual Income   www.irs.gov/pub/    Instruction.                         Employer            www.irs.gov/pub/
                                      Tax To Guam or      irs-pdf/f5074.pdf.                                       Differential Wage   irs-pdf/
                                      the Commonwealth                                                             Payments.           f8932.pdf.
                                      of the Northern
                                      Mariana Islands
                                      (CNMI).
Form and         Form 5213.........  Election to         https://            Form...........  Form 8933.........  Carbon Dioxide      https://
 Instruction.                         Postpone            www.irs.gov/pub/                                         Sequestration       www.irs.gov/pub/
                                      Determination as    irs-pdf/f5213.pdf.                                       Credit.             irs-pdf/
                                      to Whether the                                                                                   f8933.pdf.
                                      Presumption
                                      Applies that an
                                      Activity is
                                      Engaged in for
                                      Profit.
Form...........  Form 5329.........  Additional Taxes    https://            Form and         Form 8936.........  Qualified Plug-In   https://
                                      on Qualified        www.irs.gov/pub/    Instruction.                         Electric Drive      www.irs.gov/pub/
                                      Plans (Including    irs-pdf/f5329.pdf.                                       Motor Vehicle       irs-pdf/
                                      IRAs) and Other                                                              Credit.             f8936.pdf.
                                      Tax-Favored
                                      Accounts.

[[Page 54797]]

 
Instruction....  ..................  ..................  https://            Instruction....  ..................  ..................  https://
                                                          www.irs.gov/pub/                                                             www.irs.gov/pub/
                                                          irs-pdf/i5329.pdf.                                                           irs-pdf/
                                                                                                                                       i8936.pdf.
Form...........  Form 5405.........  First-Time          https://            Form...........  Form 8941.........  Credit for Small    https://
                                      Homebuyer Credit.   www.irs.gov/pub/                                         Employer Health     www.irs.gov/pub/
                                                          irs-pdf/f5405.pdf.                                       Insurance           irs-pdf/
                                                                                                                   Premiums.           f8941.pdf.
Instruction....  ..................  ..................  https://            Instruction....  ..................  ..................  https://
                                                          www.irs.gov/pub/                                                             www.irs.gov/pub/
                                                          irs-pdf/i5405.pdf.                                                           irs-pdf/
                                                                                                                                       i8941.pdf.
Form...........  Form 5471.........  Information Return  https://            Form...........  Form 8949.........  Sales and other     https://
                                      of U.S. Persons     www.irs.gov/pub/                                         Dispositions of     www.irs.gov/pub/
                                      with Respect to     irs-pdf/f5471.pdf.                                       Capital Assets.     irs-pdf/
                                      Certain Foreign                                                                                  f8949.pdf.
                                      Corporations.
Form...........  Schedule J (Form    Accumulated         https://            Instruction....  ..................  ..................  https://
                  5471).              Earnings and        www.irs.gov/pub/                                                             www.irs.gov/pub/
                                      Profits (E&P) and   irs-pdf/                                                                     irs-pdf/
                                      Taxes of            f5471sj.pdf.                                                                 i8949.pdf.
                                      Controlled
                                      Foreign
                                      Corporations.
Form...........  Schedule M (Form    Transactions        https://            Form...........  Form 8958.........  Allocation of Tax   https://
                  5471).              Between             www.irs.gov/pub/                                         Amounts Between     www.irs.gov/pub/
                                      Controlled          irs-pdf/                                                 Certain             irs-pdf/
                                      Foreign             f5471sm.pdf.                                             Individuals in      f8958.pdf.
                                      Corporation and                                                              Community
                                      Shareholders or                                                              Property States.
                                      Other Related
                                      Persons.
Form...........  Schedule O (Form    Organization or     https://            Form...........  Form 8962.........  Premium Tax Credit  https://
                  5471).              Reorganization of   www.irs.gov/pub/                                                             www.irs.gov/pub/
                                      Foreign             irs-pdf/                                                                     irs-pdf/
                                      Corporation, and    f5471so.pdf.                                                                 f8962.pdf.
                                      Acquisitions and
                                      Dispositions of
                                      its Stock.
Instruction....  ..................  ..................  https://            Instruction....  ..................  ..................  https://
                                                          www.irs.gov/pub/                                                             www.irs.gov/pub/
                                                          irs-pdf/i5471.pdf.                                                           irs-pdf/
                                                                                                                                       i8962.pdf.
Form...........  Form 5695.........  Residental Energy   https://            Form...........  Form 8965.........  Health Coverage     https://
                                      Credits.            www.irs.gov/pub/                                         Exemptions.         www.irs.gov/pub/
                                                          irs-pdf/f5695.pdf.                                                           irs-pdf/
                                                                                                                                       f8965.pdf.
Instruction....  ..................  ..................  https://            Instruction....  ..................  ..................  https://
                                                          www.irs.gov/pub/                                                             www.irs.gov/pub/
                                                          irs-pdf/i5695.pdf.                                                           irs-pdf/
                                                                                                                                       i8965.pdf.
Form...........  Form 5713.........  International       https://            Form...........  8993..............  Section 250         https://
                                      Boycott Report.     www.irs.gov/pub/                                         Deduction for       www.irs.gov/pub/
                                                          irs-pdf/f5713.pdf.                                       Foreign-Derived     irs-pdf/
                                                                                                                   Intangible Income   f8993.pdf.
                                                                                                                   (FDII) and Global
                                                                                                                   Intangible Low-
                                                                                                                   Taxed Income
                                                                                                                   (GILTI).
Form...........  Schedule A (Form    International       https://            Instruction....  ..................  ..................  https://
                  5713).              Boycott Factor      www.irs.gov/pub/                                                             www.irs.gov/pub/
                                      (Section            irs-pdf/                                                                     irs-pdf/
                                      999(c)(1)).         f5713sa.pdf.                                                                 i8993.pdf.
Form...........  Schedule B (Form    Specifically        https://            Form...........  Form 8994.........  Employer Credit     https://
                  5713).              Attributable        www.irs.gov/pub/                                         for Paid Family     www.irs.gov/pub/
                                      Taxes and Income    irs-pdf/                                                 and Medical Leave.  irs-pdf/
                                      (Section            f5713sb.pdf.                                                                 f8994.pdf.
                                      999(c)(2)).
Form...........  Schedule C (Form    Tax Effect of the   https://            Instruction....  ..................  ..................  https://
                  5713).              International       www.irs.gov/pub/                                                             www.irs.gov/pub/
                                      Boycott             irs-pdf/                                                                     irs-pdf/
                                      Provisions.         f5713sc.pdf.                                                                 i8994.pdf.
Instruction....  ..................  ..................  https://            Form...........  9000..............  Alternative Media   Still under
                                                          www.irs.gov/pub/                                         Preference.         development at
                                                          irs-pdf/i5713.pdf.                                                           the time of
                                                                                                                                       release of this
                                                                                                                                       notice.
Form...........  Form 5884.........  Work Opportunity    https://            Form and         Form 9465.........  Installment         https://
                                      Cost.               www.irs.gov/pub/    Instruction.                         Agreemenet          www.irs.gov/pub/
                                                          irs-pdf/f5884.pdf.                                       Request.            irs-pdf/
                                                                                                                                       f9465.pdf.
Instruction....  ..................  ..................  https://            Instruction....  ..................  ..................  https://
                                                          www.irs.gov/pub/                                                             www.irs.gov/pub/
                                                          irs-pdf/i5884.pdf.                                                           irs-pdf/
                                                                                                                                       i9465.pdf.
Form...........  Form 5884-A.......  Credits for         https://            Form and         Form 9465 SP......  Solicitud para un   https://
                                      Affected Disaster   www.irs.gov/pub/    Instruction.                         Plan de Pagos a     www.irs.gov/pub/
                                      Area Employees.     irs-pdf/                                                 Plazos.             irs-pdf/
                                                          f5884a.pdf.                                                                  f9465sp.pdf.
Instruction....  ..................  ..................  https://            Instruction....  ..................  ..................  https://
                                                          www.irs.gov/pub/                                                             www.irs.gov/pub/
                                                          irs-pdf/                                                                     irs-pdf/
                                                          i5884a.pdf.                                                                  i9465sp.pdf.
Form...........  Form 6198.........  At-Risk             https://            Form...........  Form T (Timber)...  Forest Activities   https://
                                      Limitations.        www.irs.gov/pub/                                         Schedules.          www.irs.gov/pub/
                                                          irs-pdf/f6198.pdf.                                                           irs-pdf/ft.pdf.
Instruction....  ..................  ..................  https://            Instruction....  ..................  ..................  https://
                                                          www.irs.gov/pub/                                                             www.irs.gov/pub/
                                                          irs-pdf/i6198.pdf.                                                           irs-pdf/it.pdf.
Form...........  Form 6251.........  Alternative         https://            Form and         Form W-4..........  Employee's          https://
                                      Minimum Tax-        www.irs.gov/pub/    Instruction.                         Withholding         www.irs.gov/pub/
                                      Individuals.        irs-pdf/f6251.pdf.                                       Allowance           irs-pdf/fw4.pdf.
                                                                                                                   Certificate.
Instruction....  Form 6251.........  ..................  https://            2018 Form......  ..................  ..................  https://
                                                          www.irs.gov/pub/                                                             www.irs.gov/pub/
                                                          irs-pdf/i6251.pdf.                                                           irs-pdf/
                                                                                                                                       fw4_18.pdf.
Form and         Form 6252.........  Installment Sale    https://            Form and         Form W--4 P.......  Withholding         https://
 Instruction.                         Income.             www.irs.gov/pub/    Instruction.                         Certificate for     www.irs.gov/pub/
                                                          irs-pdf/f6252.pdf.                                       Pension or          irs-pdf/fw4p.pdf.
                                                                                                                   Annuity Payments.
Form...........  Form 6478.........  Biofuel Producer    https://            2018 Form......  ..................  ..................  https://
                                      Credit.             www.irs.gov/pub/                                                             www.irs.gov/pub/
                                                          irs-pdf/f6478.pdf.                                                           irs-pdf/
                                                                                                                                       fw4p_18.pdf.
Instruction....  ..................  ..................  https://            Form and         Form W-4 S........  Request for         https://
                                                          www.irs.gov/pub/    Instruction.                         Federal Income      www.irs.gov/pub/
                                                          irs-pdf/i6478.pdf.                                       Tax Withholding     irs-pdf/fw4s.pdf.
                                                                                                                   From Sick Pay.
Form...........  Form 6765.........  Credit for          https://            2018 Form......  ..................  ..................  https://
                                      Increasing          www.irs.gov/pub/                                                             www.irs.gov/pub/
                                      Research            irs-pdf/f6765.pdf.                                                           irs-pdf/
                                      Activities.                                                                                      fw4s_18.pdf.
Instruction....  ..................  ..................  https://            Form and         Form W-4 V........  Voluntary           https://
                                                          www.irs.gov/pub/    Instruction.                         Withholding         www.irs.gov/pub/
                                                          irs-pdf/i6765.pdf.                                       Request.            irs-pdf/fw4v.pdf.

[[Page 54798]]

 
Form and         Form 6781.........  Gains and Losses    https://            Form and         Form W-4 (SP).....  Certificado de      https://
 Instruction.                         From Section 1256   www.irs.gov/pub/    Instruction.                         Exencion de la      www.irs.gov/pub/
                                      Contracts and       irs-pdf/f6781.pdf.                                       Retencion del       irs-pdf/
                                      Straddles.                                                                   Empleado.           fw4sp.pdf.
Form...........  Form 8082.........  Notice of           https://            Form and         Form W-7..........  Application for     https://
                                      Inconsistent        www.irs.gov/pub/    Instruction.                         IRS Individual      www.irs.gov/pub/
                                      Treatment or        irs-pdf/f8082.pdf.                                       Taxpayger           irs-pdf/fw7.pdf.
                                      Administrative                                                               Indentification
                                      Adjustment                                                                   Number.
                                      Request (AAR).
Instruction....  ..................  ..................  https://            Instruction....  ..................  ..................  https://
                                                          www.irs.gov/pub/                                                             www.irs.gov/pub/
                                                          irs-pdf/i8082.pdf.                                                           irs-pdf/iw7.pdf.
Form...........  Form 8275.........  Disclosure          https://            Form and         Form W-7 A........  Application for     https://
                                      Statement.          www.irs.gov/pub/    Instruction.                         Taxpayer            www.irs.gov/pub/
                                                          irs-pdf/f8275.pdf.                                       Identification      irs-pdf/fw7a.pdf.
                                                                                                                   Number for
                                                                                                                   Pending U.S.
                                                                                                                   Adoptions.
Instruction....  ..................  ..................  https://            Form and         Form W-7 (SP).....  Solicitud de        https://
                                                          www.irs.gov/pub/    Instruction.                         Numero de           www.irs.gov/pub/
                                                          irs-pdf/i8275.pdf.                                       Indenticacion       irs-pdf/
                                                                                                                   Personal del        fw7sp.pdf.
                                                                                                                   Contribuyente del
                                                                                                                   Servico de
                                                                                                                   Impuestos
                                                                                                                   Internos.
Form...........  Form..............  Regulation          https://            Instruction....  ..................  ..................  https://
                 8275-R............   Disclosure          www.irs.gov/pub/                                                             www.irs.gov/pub/
                                      Statement.          irs-pdf/                                                                     irs-pdf/
                                                          f8275r.pdf.                                                                  iw7sp.pdf.
Instruction....  ..................  ..................  https://            Form...........  Form W-7 (COA)....  Certificate of      https://
                                                          www.irs.gov/pub/                                         Accuracy for IRS    www.irs.gov/pub/
                                                          irs-pdf/                                                 Individual          irs-pdf/
                                                          i8275r.pdf.                                              Taxpayer            fw7coa.pdf.
                                                                                                                   Identification
                                                                                                                   Number.
Form...........  Form 8283.........  Noncash Charitable  https://            Other: Notice    ..................  ..................  https://
                                      Contributions.      www.irs.gov/pub/    2006-52.                                                 www.irs.gov/pub/
                                                          irs-pdf/f8283.pdf.                                                           irs-irbs/irb06-
                                                                                                                                       26.pdf.
Instruction....  ..................  ..................  https://            Other: Notice    ..................  ..................  https://
                                                          www.irs.gov/pub/    2008-40.                                                 www.irs.gov/pub/
                                                          irs-pdf/i8283.pdf.                                                           irs-irbs/irb08-
                                                                                                                                       14.pdf.
Form and         Form 8332.........  Release of Claim    https://            Other:           ..................  ..................  https://
 Instruction.                         to Exemption for    www.irs.gov/pub/    Publication                                              www.irs.gov/pub/
                                      Child of Divorced   irs-pdf/f8332.pdf.  972 Tables.                                              irs-pdf/p972.pdf.
                                      or Separated
                                      Parents.
Form and         Form 8379.........  Injured Spouse      https://            Other:.........  ..................  ..................  https://
 Instruction.                         Claim and           www.irs.gov/pub/   TD 9408........                                           www.irs.gov/pub/
                                      Allocation.         irs-pdf/f8379.pdf.                                                           irs-irbs/irb08-
                                                                                                                                       33.pdf.
Instruction....  ..................  ..................  https://            Other:.........  ..................  ..................  https://
                                                          www.irs.gov/pub/   Rev. Proc......                                           www.irs.gov/pub/
                                                          irs-pdf/i8379.pdf. 2004-12........                                           irs-irbs/irb04-
                                                                                                                                       09.pdf.
Form and         Form 8396.........  Mortgage Interest   https://            Other:.........  ..................  ..................  https://
 Instruction.                         Credit.             www.irs.gov/pub/   TD 9902........                                           www.govinfo.gov/
                                                          irs-pdf/f8396.pdf.                                                           content/pkg/FR-
                                                                                                                                       2020-07-23/pdf/
                                                                                                                                       2020-
                                                                                                                                       15351.pdf?utm_med
                                                                                                                                       ium=email&utm_cam
                                                                                                                                       paign=subscriptio
                                                                                                                                       n+mailing+list&A1
                                                                                                                                       utm_source=federa
                                                                                                                                       lregister.gov.
Form and         Form 8453.........  U.S. Individual     https://            Other:.........  ..................  ..................  https://
 Instruction.                         Income Tax          www.irs.gov/pub/   TD 9920........                                           www.govinfo.gov/
                                      Declaration for     irs-pdf/f8453.pdf.                                                           content/pkg/FR-
                                      an IRS e-file                                                                                    2020-10-01/pdf/
                                      Return.                                                                                          2020-21777.pdf.
Form and         Form 8453(SP).....  U.S. Individual     https://            Other:.........  ..................  ..................  https://
 Instruction.                         Income Tax          www.irs.gov/pub/   TD 9924........                                           www.govinfo.gov/
                                      Declaration for     irs-pdf/                                                                     content/pkg/FR-
                                      an IRS e-file       f8453sp.pdf.                                                                 2020-10-06/pdf/
                                      Return (Spanish                                                                                  2020-22071.pdf.
                                      version).
Form...........  Form 8582.........  Passive Activity    https://
                                      Loss Limitation.    www.irs.gov/pub/
                                                          irs-pdf/f8582.pdf.
Instruction....  ..................  ..................  <a href="https://www.irs.gov/pub/irs-pdf/i8582.pdf">https://www.irs.gov/pub/irs-pdf/i8582.pdf</a>.
Form...........  Form 8582-CR......  Passive Activity    https://
                                      Credit              www.irs.gov/pub/
                                      Limitations.        irs-pdf/
                                                          f8582cr.pdf.
Instruction....  ..................  ..................  <a href="https://www.irs.gov/pub/irs-pdf/i8582cr.pdf">https://www.irs.gov/pub/irs-pdf/i8582cr.pdf</a>.
____________________________________________________________________________


 
 Document type        Form No.            Form name              URL          Document type        Form No.            Form name              URL
____________________________________________________________________________
                                                          New Additions or Updates to 1545-0074
____________________________________________________________________________
Form...........  Form 8915-F.......  Qualified Disaster  Still under         TD.............  9941..............  ..................  2020-28653.pdf
                                      Retirement Plan--   development at                                                               (<a href="http://govinfo.gov">govinfo.gov</a>).
                                      Distributions and   the time of
                                      Repayments.         release of this
                                                          notice.
TD.............  9921..............  ..................  https://            TD.............  9942..............  ..................  https://
                                                          www.govinfo.gov/                                                             www.govinfo.gov/
                                                          content/pkg/FR-                                                              content/pkg/FR-
                                                          2020-12-11/pdf/                                                              2021-01-05/pdf/
                                                          2020-21817.pdf.                                                              2020-28888.pdf.

[[Page 54799]]

 
TD.............  9935..............  ..................  https://            TD.............  9943..............  ..................  2021-00150.pdf
                                                          www.govinfo.gov/                                                             (<a href="http://govinfo.gov">govinfo.gov</a>).
                                                          content/pkg/FR-
                                                          2020-12-02/pdf/
                                                          2020-26313.pdf.
TD.............  9936..............  ..................  2020-27009.pdf      TD.............  9945..............  ..................  2021-00427.pdf
                                                          (<a href="http://govinfo.gov">govinfo.gov</a>).                                                               (<a href="http://govinfo.gov">govinfo.gov</a>).
--------------------------------------------------------------------------------------------------------------------------------------------------------

[FR Doc. 2021-21455 Filed 10-1-21; 8:45 am]
BILLING CODE 4830-01-P


</pre><script data-cfasync="false" src="/cdn-cgi/scripts/5c5dd728/cloudflare-static/email-decode.min.js"></script></body>
</html>
Indexed from Federal Register on October 4, 2021.

This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.