Notice2021-27517
Agency Information Collection Activities; Submission for OMB Review; Comment Request; Internal Revenue Service (IRS) Forms 1065, 1066, 1120, 1120-C, 1120-F, 1120-H, 1120-ND, 1120-S,1120-SF, 1120-FSC, 1120-L,1120-PC, 1120-REIT, 1120-RIC, 1120-POL, and Related Attachments
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
December 21, 2021
Issuing agencies
Treasury Department
Abstract
The Department of the Treasury will submit the following information collection requests to the Office of Management and Budget (OMB) for review and clearance in accordance with the Paperwork Reduction Act of 1995, on or after the date of publication of this notice. The public is invited to submit comments on these requests.
Full Text
<html>
<head>
<title>Federal Register, Volume 86 Issue 242 (Tuesday, December 21, 2021)</title>
</head>
<body><pre>
[Federal Register Volume 86, Number 242 (Tuesday, December 21, 2021)]
[Notices]
[Pages 72311-72320]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2021-27517]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Agency Information Collection Activities; Submission for OMB
Review; Comment Request; Internal Revenue Service (IRS) Forms 1065,
1066, 1120, 1120-C, 1120-F, 1120-H, 1120-ND, 1120-S,1120-SF, 1120-FSC,
1120-L,1120-PC, 1120-REIT, 1120-RIC, 1120-POL, and Related Attachments
AGENCY: Departmental Offices, U.S. Department of the Treasury.
ACTION: Notice.
-----------------------------------------------------------------------
SUMMARY: The Department of the Treasury will submit the following
information collection requests to the Office of Management and Budget
(OMB) for review and clearance in accordance with the Paperwork
Reduction Act of 1995, on or after the date of publication of this
notice. The public is invited to submit comments on these requests.
DATES: Comments should be received on or before January 20, 2022 to be
assured of consideration.
ADDRESSES: Written comments and recommendations for the proposed
information collection should be sent within 30 days of publication of
this notice to <a href="http://www.reginfo.gov/public/do/PRAMain">www.reginfo.gov/public/do/PRAMain</a>. Find this particular
information collection by selecting ``Currently under 30-day Review--
Open for Public Comments'' or by using the search function.
FOR FURTHER INFORMATION CONTACT: Copies of the submissions may be
obtained from Molly Stasko by emailing <a href="/cdn-cgi/l/email-protection#5e0e0c1f1e2a2c3b3f2d2b2c2770393128"><span class="__cf_email__" data-cfemail="f5a5a7b4b5818790948680878cdb929a83">[email protected]</span></a>, calling (202)
622-8922, or viewing the entire information collection request at
<a href="http://www.reginfo.gov">www.reginfo.gov</a>.
SUPPLEMENTARY INFORMATION: Today, over 90 percent of all business
entity tax returns are prepared using software by the taxpayer or with
preparer assistance. These are forms used by business taxpayers. These
include Forms 1065, 1066, 1120, 1120-C, 1120-F, 1120-H, 1120-ND, 1120-
S, 1120-SF, 1120-FSC, 1120-L, 1120-PC, 1120-REIT, 1120-RIC, 1120-POL,
and related schedules, that business entity taxpayers attach to their
tax returns (see Appendix A for this notice). In addition, there are
numerous OMB control numbers that report burden already included in
this OMB control number. In order to eliminate this duplicative burden
reporting, 163 OMB control numbers are being obsoleted. See Appendix B
for information on the obsoleted OMB control numbers and the burden
that was previously reported under those numbers.
Tax Compliance Burden
Tax compliance burden is defined as the time and money taxpayers
spend to comply with their tax filing responsibilities. Time-related
activities include recordkeeping, tax planning, gathering tax
materials, learning about the law and what you need to do, and
completing and submitting the return. Out-of-pocket costs include
expenses such as purchasing tax software, paying a third-party
preparer, and printing and postage. Tax compliance burden does not
include a taxpayer's tax liability, economic inefficiencies caused by
sub-optimal choices related to tax deductions or credits, or
psychological costs.
PRA Submission to OMB
Title: U.S. Business Income Tax Return.
OMB Control Number: 1545-0123.
Form Numbers: Forms 1065, 1066, 1120, 1120-C, 1120-F, 1120-H, 1120-
ND, 1120-S, 1120-SF, 1120-FSC, 1120-L, 1120-PC, 1120-REIT, 1120-RIC,
1120-POL and all attachments to these forms.
Abstract: These forms are used by businesses to report their income
tax liability.
Current Actions: There have been changes in regulatory guidance
related to various forms approved under this approval package during
the past year. There has been additions and removals of forms included
in this approval package. This approval package is being submitted for
renewal purposes only.
Type of Review: Revision of currently approved collections.
Affected Public: Corporations and Pass-Through Entities.
Estimated Number of Respondents: 12,300,000.
Total Estimated Time: 1,138,000,000 hours.
Estimated Time per Respondent: 92 hours.
Total Estimated Out-of-Pocket Costs: $48,303,000,000.
Total Monetized Burden: $104,218,000,000.
Note: Amounts below are for estimates for FY 2022. Reported time
and cost burdens are national averages and do not necessarily reflect a
``typical case. Most taxpayers experience lower than average burden,
with taxpayer burden varying considerably by taxpayer type. Totals may
not add due to rounding.
Fiscal Year 2022 ICB Estimates for Form 1120 and 1065 Series of Returns and Forms and Schedules
----------------------------------------------------------------------------------------------------------------
FY 22 FY 21
----------------------------------------------------------------------------------------------------------------
Number of Taxpayers............................ 12,300,000 500,000 11,800,000
Burden in Hours................................ 1,138,000,000 53,000,000 1,085,000,000
Burden in Dollars.............................. 48,303,000,000 4,024,000,000 44,279,000,000
Monetized Total Burden......................... 104,218,000,000 8,415,000,000 95,803,000,000
----------------------------------------------------------------------------------------------------------------
Tables 1, 2, and 3 below show the burden model estimates for each
of the three classifications of business taxpayers: Partnerships (Table
1), corporations (Table 2) and S corporations (Table 3). As the tables
show, the average filing compliance is different for the three forms of
business. Showing a combined average burden for all businesses would
understate the burden for corporations and overstate the burden for the
two pass-through entities (partnerships and corporations). In addition,
the burden for small and large businesses is shown separately for each
type of business entity in order to clearly convey the substantially
higher burden faced by the largest businesses.
[[Page 72312]]
Table 1--Taxpayer Burden for Entities Taxed as Partnerships
----------------------------------------------------------------------------------------------------------------
Forms 1065, 1066, and all attachments
-----------------------------------------------------------------------------------------------------------------
Number of Average time Average
Primary form filed or type of taxpayer returns per taxpayer Average cost monetized
(millions) (hours) per taxpayer burden
----------------------------------------------------------------------------------------------------------------
All Partnerships................................ 4.8 85 $3,900 $7,900
Small........................................... 4.5 75 2,800 5,300
Other *......................................... 0.3 245 20,600 45,900
----------------------------------------------------------------------------------------------------------------
* ``Other'' is defined as one having end-of-year assets greater than $10 million. A large business is defined
the same way for partnerships, taxable corporations, and pass-through corporations. A small business is any
business that does not meet the definition of a large business.
Table 2--Taxpayer Burden for Entities Taxed as Taxable Corporations
----------------------------------------------------------------------------------------------------------------
Forms 1120, 1120-C, 1120-F, 1120-H, 1120-ND, 1120-SF, 1120-FSC, 1120-L, 1120-PC, 1120-POL, and all attachments
-----------------------------------------------------------------------------------------------------------------
Number of Average time Average
Primary form filed or type of taxpayer returns per taxpayer Average cost monetized
(millions) (hours) per taxpayer burden
----------------------------------------------------------------------------------------------------------------
All Taxable Corporations........................ 2.1 140 $6,100 $15,100
Small........................................... 2.0 90 3,100 6,400
Large *......................................... 0.1 895 49,700 142,600
----------------------------------------------------------------------------------------------------------------
* A ``large'' business is defined as one having end-of-year assets greater than $10 million. A ``large''
business is defined the same way for partnerships, taxable corporations, and pass-through corporations. A
small business is any business that does not meet the definition of a large business.
Table 3--Taxpayer Burden for Entities Taxed as Pass-Through Corporations
----------------------------------------------------------------------------------------------------------------
Forms 1120-REIT, 1120-RIC, 1120-S, and all attachments
-----------------------------------------------------------------------------------------------------------------
Number of Average time Average
Primary form filed or type of taxpayer returns per taxpayer Average cost monetized
(millions) (hours) per taxpayer burden
----------------------------------------------------------------------------------------------------------------
All Pass-Through Corporations................... 5.4 80 $3,100 $6,400
Small........................................... 5.3 80 2,800 5,800
Large *......................................... 0.1 330 24,500 58,500
----------------------------------------------------------------------------------------------------------------
* A ``large'' business is defined as one having end-of-year assets greater than $10 million. A ``large''
business is defined the same way for partnerships, taxable corporations, and pass-through corporations. A
small business is any business that does not meet the definition of a large business.
An agency may not conduct or sponsor, and a person is not required
to respond to, a collection of information unless the collection of
information displays a valid OMB Control Number. Books or records
relating to a collection of information must be retained as long as
their contents may become material in the administration of any
internal revenue law. Generally, tax returns and tax return information
are confidential, as required by 26 U.S.C. 6103.
Request for Comments
Comments submitted in response to this notice will be summarized
and/or included in the request for OMB approval. All comments will
become a matter of public record. Comments are invited on:
(a) Whether the collection of information is necessary for the
proper performance of the functions of the agency, including whether
the information will have practical utility; (b) the accuracy of the
agency's estimate of the burden of the collection of information; (c)
ways to enhance the quality, utility, and clarity of the information to
be collected; (d) ways to minimize the burden of the collection of
information on respondents, including through the use of automated
collection techniques or other forms of information technology; and (e)
estimates of capital or start-up costs and costs of operation,
maintenance, and purchase of services to provide information.
Authority: 44 U.S.C. 3501 et seq.
Dated: December 15, 2021.
Molly Stasko,
Treasury PRA Clearance Officer.
Appendix A
------------------------------------------------------------------------
Product Title
------------------------------------------------------------------------
Form 1042.................... Annual Withholding Tax Return for U.S.
Source Income of Foreign Persons.
Form 1042 (SCH Q)............ Schedule Q (Form 1042).
Form 1042-S.................. Foreign Person's U.S. Source Income
Subject to Withholding.
Form 1042-T.................. Annual Summary and Transmittal of Forms
1042-S.
Form 1065.................... U.S. Return of Partnership Income.
Form 1065 (SCH B-1).......... Information for Partners Owning 50% or
More of the Partnership.
Form 1065 (SCH B-2).......... Election Out of the Centralized
Partnership Audit Regime.
Form 1065 (SCH C)............ Additional Information for Schedule M-3
Filers.
Form 1065 (SCH D)............ Capital Gains and Losses.
[[Page 72313]]
Form 1065 (SCH K-1).......... Partner's Share of Income, Deductions,
Credits, etc.
Form 1065 (SCH K-2).......... Partner's Distributive Share Items-
International.
Form 1065 (SCH K-3).......... Partner's Share of Income, Deductions,
Credits, etc.--International.
Form 1065 (SCH M-3).......... Net Income (Loss) Reconciliation for
Certain Partnerships.
Form 1065X................... Amended Return or Administrative
Adjustment Request (AAR).
Form 1066.................... U.S. Real Estate Mortgage Investment
Conduit (REMIC) Income Tax Return.
Form 1066 (SCH Q)............ Quarterly Notice to Residual Interest
Holder of REMIC Taxable Income or Net
Loss Allocation.
Form 1118.................... Foreign Tax Credit-Corporations.
Form 1118 (SCH I)............ Reduction of Foreign Oil and Gas Taxes.
Form 1118 (SCH J)............ Adjustments to Separate Limitation Income
(Loss) Categories for Determining
Numerators of Limitation Fractions, Year-
End Recharacterization Balances, and
Overall Foreign and Domestic Loss
Account Balances.
Form 1118 (SCH K)............ Foreign Tax Carryover Reconciliation
Schedule.
Form 1120.................... U.S. Corporation Income Tax Return.
Form 1120 (SCH B)............ Additional Information for Schedule M-3
Filers.
Form 1120 (SCH D)............ Capital Gains and Losses.
Form 1120 (SCH G)............ Information on Certain Persons Owning the
Corporation's Voting Stock.
Form 1120 (SCH H)............ Section 280H Limitations for a Personal
Service Corporation (PSC).
Form 1120 (SCH M-3).......... Net Income (Loss) Reconciliation for
Corporations With Total Assets of $10
Million of More.
Form 1120 (SCH N)............ Foreign Operations of U.S. Corporations.
Form 1120 (SCH O)............ Consent Plan and Apportionment Schedule
for a Controlled Group.
Form 1120 (SCH PH)........... U.S. Personal Holding Company (PHC) Tax.
Form 1120 (SCH UTP).......... Uncertain Tax Position Statement.
Form 1120-C.................. U.S. Income Tax Return for Cooperative
Associations.
Form 1120F................... U.S. Income Tax Return of a Foreign
Corporation.
Form 1120-F (SCH H).......... Deductions Allocated to Effectively
Connected Income Under Regulations
Section 1.861-8.
Form 1120-F (SCH I).......... Interest Expense Allocation Under
Regulations Section 1.882-5.
Form 1120-F (SCH M1 & M2).... Reconciliation of Income (Loss) and
Analysis of Unappropriated Retained
Earnings per Books.
Form 1120-F (SCH M-3)........ Net Income (Loss) Reconciliation for
Foreign Corporations With Reportable
Assets of $10 Million or More.
Form 1120-F (SCH P).......... List of Foreign Partner Interests in
Partnerships.
Form 1120-F (SCH S).......... Exclusion of Income From the
International Operation of Ships or
Aircraft Under Section 883.
Form 1120-F (SCH V).......... List of Vessels or Aircraft, Operators,
and Owners.
Form 1120-FSC................ U.S. Income Tax Return of a Foreign Sales
Corporation.
Form 1120FSC (SCH P)......... Transfer Price or Commission.
Form 1120-H.................. U.S. Income Tax Return for Homeowners
Associations.
Form 1120-IC-DISC............ Interest Charge Domestic International
Sales Corporation Return.
Form 1120-IC-DISC (SCH K).... Shareholder's Statement of IC-DISC
Distributions.
Form 1120-IC-DISC (SCH P).... Intercompany Transfer Price or
Commission.
Form 1120-IC-DISC (SCH Q).... Borrower's Certificate of Compliance With
the Rules for Producer's Loans.
Form 1120-L.................. U.S. Life Insurance Company Income Tax
Return.
Form 1120-L (SCH M-3)........ Net Income (Loss) Reconciliation for U.S.
Life Insurance Companies With Total
Assets of $10 Million or More.
Form 1120-ND *............... Return for Nuclear Decommissioning Funds
and Certain Related Persons.
Form 1120-PC................. U.S. Property and Casualty Insurance
Company Income Tax Return.
Form 1120-PC (SCH M-3)....... Net Income (Loss) Reconciliation for U.S.
Property and Casualty Insurance
Companies With Total Assets of $10
Million or More.
Form 1120-POL................ U.S. Income Tax Return for Certain
Political Organizations.
Form 1120-REIT............... U.S. Income Tax Return for Real Estate
Investment Trusts.
Form 1120-RIC................ U.S. Income Tax Return for Regulated
Investment Companies.
Form 1120S................... U.S. Income Tax Return for an S
Corporation.
Form 1120S (SCH B-1)......... Information on Certain Shareholders of an
S Corporation.
Form 1120S (SCH D)........... Capital Gains and Losses and Built-In
Gains.
Form 1120S (SCH K-1)......... Shareholder's Share of Income,
Deductions, Credits, etc.
Form 1120S (SCH M-3)......... Net Income (Loss) Reconciliation for S
Corporations With Total Assets of $10
Million or More.
Form 1120-SF................. U.S. Income Tax Return for Settlement
Funds (Under Section 468B).
Form 1120-W.................. Estimated Tax for Corporations.
Form 1120-X.................. Amended U.S. Corporation Income Tax
Return.
Form 1122.................... Authorization and Consent of Subsidiary
Corporation to be Included in a
Consolidated Income Tax Return.
Form 1125-A.................. Cost of Goods Sold.
Form 1125-E.................. Compensation of Officers.
Form 1127.................... Application for Extension of Time for
Payment of Tax Due to Undue Hardship.
Form 1128.................... Application to Adopt, Change, or Retain a
Tax Year.
Form 1138.................... Extension of Time For Payment of Taxes By
a Corporation Expecting a Net Operating
Loss Carryback.
Form 1139.................... Corporation Application for Tentative
Refund.
Form 2220.................... Underpayment of Estimated Tax By
Corporations.
Form 2438.................... Undistributed Capital Gains Tax Return.
Form 2439.................... Notice to Shareholder of Undistributed
Long-Term Capital Gains.
Form 2553.................... Election by a Small Business Corporation.
Form 2848.................... Power of Attorney and Declaration of
Representative.
Form 3115.................... Application for Change in Accounting
Method.
Form 3468.................... Investment Credit.
Form 3520.................... Annual Return To Report Transactions With
Foreign Trusts and Receipt of Certain
Foreign Gifts.
Form 3520-A.................. Annual Return of Foreign Trust With a
U.S. Owner.
Form 3800.................... General Business Credit.
[[Page 72314]]
Form 4136.................... Credit for Federal Tax Paid on Fuels.
Form 4255.................... Recapture of Investment Credit.
Form 4466.................... Corporation Application for Quick Refund
of Overpayment of Estimated Tax.
Form 4562.................... Depreciation and Amortization (Including
Information on Listed Property).
Form 4684.................... Casualties and Thefts.
Form 4797.................... Sales of Business Property.
Form 4810.................... Request for Prompt Assessment Under
Internal Revenue Code Section 6501(d).
Form 4876A................... Election to Be Treated as an Interest
Charge DISC.
Form 5452.................... Corporate Report of Nondividend
Distributions.
Form 5471.................... Information Return of U.S. Persons With
Respect To Certain Foreign Corporations.
Form 5471 (SCH E)............ Income, War Profits, and Excess Profits
Taxes Paid or Accrued.
Form 5471 (SCH H)............ Current Earnings and Profits.
Form 5471 (SCH I-1).......... Information for Global Intangible Low-
Taxed Income.
Form 5471 (SCH J)............ Accumulated Earnings and Profits (E&P) of
Controlled Foreign Corporation.
Form 5471 (SCH M)............ Transactions Between Controlled Foreign
Corporation and Shareholders or Other
Related Persons.
Form 5471 (SCH O)............ Organization or Reorganization of Foreign
Corporation, and Acquisitions and
Dispositions of its Stock.
Form 5471 (SCH P)............ Previously Taxed Earnings and Profits of
U.S. Shareholder of Certain Foreign
Corporations.
Form 5471 (SCH Q)............ CFC Income by CFC Income Groups.
Form 5471 (SCH R)............ Distributions From a Foreign
Corporations.
Form 5472.................... Information Return of a 25% Foreign-Owned
U.S. Corporation or a Foreign
Corporation Engaged in a U.S. Trade or
Business.
Form 56...................... Notice Concerning Fiduciary Relationship.
Form 56F..................... Notice Concerning Fiduciary Relationship
of Financial Institution.
Form 5713.................... International Boycott Report.
Form 5713 (SCH A)............ International Boycott Factor (Section
999(c)(1)).
Form 5713 (SCH B)............ Specifically, Attributable Taxes and
Income (Section 999(c)(2)).
Form 5713 (SCH C)............ Tax Effect of the International Boycott
Provisions.
Form 5735.................... American Samoa Economic Development
Credit.
Form 5735 Schedule P......... Allocation of Income and Expenses Under
Section 936(h)(5).
Form 5884.................... Work Opportunity Credit.
Form 5884-A.................. Credits for Affected Midwestern Disaster
Area Employers (for Employers Affected
by Hurricane Harvey, Irma, or Maria or
Certain California Wildfires).
Form 6198.................... At-Risk Limitations.
Form 6478.................... Biofuel Producer Credit.
Form 6627.................... Environmental Taxes.
Form 6765.................... Credit for Increasing Research
Activities.
Form 6781.................... Gains and Losses From Section 1256
Contracts and Straddles.
Form 7004.................... Application for Automatic Extension of
Time To File Certain Business Income
Tax, Information, and Other Returns.
Form 8023.................... Elections Under Section 338 for
Corporations Making Qualified Stock
Purchases.
Form 8050.................... Direct Deposit Corporate Tax Refund.
Form 8082.................... Notice of Inconsistent Treatment or
Administrative Adjustment Request (AAR).
Form 8275.................... Disclosure Statement.
Form 8275R................... Regulation Disclosure Statement.
Form 8283.................... Noncash Charitable Contributions.
Form 8288.................... U.S. Withholding Tax Return for
Dispositions by Foreign Persons of U.S.
Real Property Interests.
Form 8288A................... Statement of Withholding on Dispositions
by Foreign Persons of U.S. Real Property
Interests.
Form 8288B................... Application for Withholding Certificate
for Dispositions by Foreign Persons of
U.S. Real Property Interests.
Form 8300.................... Report of Cash Payments Over $10,000
Received In a Trade or Business.
Form 8302.................... Electronic Deposit of Tax Refund of $1
Million or More.
Form 8308.................... Report of a Sale or Exchange of Certain
Partnership Interests.
Form 8329.................... Lender's Information Return for Mortgage
Credit Certificates (MCCs).
Form 8404.................... Interest Charge on DISC-Related Deferred
Tax Liability.
Form 8453-C.................. U.S. Corporation Income Tax Declaration
for an IRS e-file Return.
Form 8453-I.................. Foreign Corporation Income Tax
Declaration for an IRS e-file Return.
Form 8453-PE................. U.S. Partnership Declaration for an IRS e-
file Return.
Form 8453-S.................. U.S. S Corporation Income Tax Declaration
for an IRS e-file Return.
Form 851..................... Affiliations Schedule.
Form 8586.................... Low-Income Housing Credit.
Form 8594.................... Asset Acquisition Statement Under Section
1060.
Form 8609.................... Low-Income Housing Credit Allocation and
Certification.
Form 8609-A.................. Annual Statement for Low-Income Housing
Credit.
Form 8611.................... Recapture of Low-Income Housing Credit.
Form 8621.................... Information Return By Shareholder of a
Passive Foreign Investment Company or
Qualified Electing Fund.
Form 8621-A.................. Return by a Shareholder Making Certain
Late Elections to End Treatment as a
Passive Foreign Investment Company.
Form 8655.................... Reporting Agent Authorization.
Form 8697.................... Interest Computation Under the Look-Back
Method for Completed Long-Term
Contracts.
Form 8703.................... Annual Certification of a Residential
Rental Project.
Form 8716.................... Election To Have a Tax Year Other Than a
Required Tax Year.
Form 8752.................... Required Payment or Refund Under Section
7519.
Form 8804.................... Annual Return for Partnership Withholding
Tax (Section 1446).
Form 8804 (SCH A)............ Penalty for Underpayment of Estimated
Section 1446 Tax for Partnerships.
Form 8804-C.................. Certificate of Partner-Level Items to
Reduce Section 1446 Withholding.
[[Page 72315]]
Form 8804-W.................. Installment Payments of Section 1446 Tax
for Partnerships.
Form 8805.................... Foreign Partner's Information Statement
of Section 1446 Withholding tax.
Form 8806.................... Information Return for Acquisition of
Control or Substantial Change in Capital
Structure.
Form 8810.................... Corporate Passive Activity Loss and
Credit Limitations.
Form 8813.................... Partnership Withholding Tax Payment
Voucher (Section 1446).
Form 8816.................... Special Loss Discount Account and Special
Estimated Tax Payments for Insurance
Companies.
Form 8819.................... Dollar Election Under Section 985.
Form 8820.................... Orphan Drug Credit.
Form 8822B................... Change of Address--Business.
Form 8824.................... Like-Kind Exchanges.
Form 8825.................... Rental Real Estate Income and Expenses of
a Partnership or an S Corporation.
Form 8826.................... Disabled Access Credit.
Form 8827.................... Credit for Prior Year Minimum Tax-
Corporations.
Form 8830.................... Enhanced Oil Recovery Credit.
Form 8832.................... Entity Classification Election.
Form 8833.................... Treaty-Based Return Position Disclosure
Under Section 6114 or 7701(b).
Form 8834.................... Qualified Electric Vehicle Credit.
Form 8835.................... Renewable Electricity, Refined Coal, and
Indian Coal Production Credit.
Form 8838.................... Consent to Extend the Time To Assess Tax
Under Section 367-Gain Recognition
Agreement.
Form 8838-P.................. Consent To Extend the Time To Assess Tax
Pursuant to the Gain Deferral Method
(Section 721(c)).
Form 8842.................... Election to Use Different Annualization
Periods for Corporate Estimated Tax.
Form 8844.................... Empowerment Zone Employment Credit.
Form 8845.................... Indian Employment Credit.
Form 8846.................... Credit for Employer Social Security and
Medicare Taxes Paid on Certain Employee
Tips.
Form 8848.................... Consent to Extend the Time to Assess the
Branch Profits Tax Under Regulations
Sections 1.884-2(a) and (c).
Form 8858.................... Information Return of U.S. Persons With
Respect to Foreign Disregarded Entities
(FDEs) and Foreign Branches (FBs).
Form 8858 (SCH M)............ Transactions Between Foreign Disregarded
Entity of a Foreign Tax Owner and the
Filer or Other Related Entities.
Form 8864.................... Biodiesel and Renewable Diesel Fuels
Credit.
Form 8865.................... Return of U.S. Persons With Respect to
Certain Foreign Partnerships.
Form 8865 (SCH G)............ Statement of Application for the Gain
Deferral Method Under Section 721(c ).
Form 8865 (SCH H)............ Acceleration Events and Exceptions
Reporting Relating to Gain Deferral
Method Under Section 721 (c).
Form 8865 (SCH K-1).......... Partner's Share of Income, Deductions,
Credits, etc.
Form 8865 (SCH K-2).......... Partner's Distributive Share Items--
International.
Form 8865 (SCH K-3).......... Partner's Share of Income, Deductions,
Credits, etc.--International.
Form 8865 (SCH O)............ Transfer of Property to a Foreign
Partnership.
Form 8865 (SCH P)............ Acquisitions, Dispositions, and Changes
of Interests in a Foreign Partnership.
Form 8866.................... Interest Computation Under the Look-Back
Method for Property Depreciated Under
the Income Forecast Method.
Form 8869.................... Qualified Subchapter S Subsidiary
Election.
Form 8873.................... Extraterritorial Income Exclusion.
Form 8874.................... New Markets Credit.
Form 8875.................... Taxable REIT Subsidiary Election.
Form 8878-A.................. IRS e-file Electronic Funds Withdrawal
Authorization for Form 7004.
Form 8879-C.................. IRS e-file Signature Authorization for
Form 1120.
Form 8879-I.................. IRS e-file Signature Authorization for
Form 1120-F.
Form 8879-PE................. IRS e-file Signature Authorization for
Form 1065.
Form 8879-S.................. IRS e-file Signature Authorization for
Form 1120S.
Form 8881.................... Credit for Small Employer Pension Plan
Startup Costs.
Form 8882.................... Credit for Employer-Provided Childcare
Facilities and Services.
Form 8883.................... Asset Allocation Statement Under Section
338.
Form 8886.................... Reportable Transaction Disclosure
Statement.
Form 8896.................... Low Sulfur Diesel Fuel Production Credit.
Form 8900.................... Qualified Railroad Track Maintenance
Credit.
Form 8902.................... Alternative Tax on Qualified Shipping
Activities.
Form 8903.................... Domestic Production Activities Deduction.
Form 8906.................... Distilled Spirits Credit.
Form 8908.................... Energy Efficient Home Credit.
Form 8910.................... Alternative Motor Vehicle Credit.
Form 8911.................... Alternative Fuel Vehicle Refueling
Property Credit.
Form 8912.................... Credit to Holders of Tax Credit Bonds.
Form 8916.................... Reconciliation of Schedule M-3 Taxable
Income with Tax Return Taxable Income
for Mixed Groups.
Form 8916-A.................. Supplemental Attachment to Schedule M-3.
Form 8918.................... Material Advisor Disclosure Statement.
Form 8923.................... Mining Rescue Team Training Credit.
Form 8925.................... Report of Employer-Owned Life Insurance
Contracts.
Form 8927.................... Determination Under Section 860(e)(4) by
a Qualified Investment Entity.
Form 8932.................... Credit for Employer Differential Wage
Payments.
Form 8933.................... Carbon Oxide Sequestration Credit.
Form 8936.................... Qualified Plug-In Electric Drive Motor
Vehicle Credit.
Form 8937.................... Report of Organizational Actions
Affecting Basis of Securities.
Form 8938.................... Statement of Foreign Financial Assets.
[[Page 72316]]
Form 8941.................... Credit for Small Employer Health
Insurance Premiums.
Form 8947.................... Report of Branded Prescription Drug
Information.
Form 8966.................... FATCA Report.
Form 8966-C.................. Cover Sheet for Form 8966 Paper
Submissions.
Form 8979.................... Partnership Representative Revocation/
Resignation and Designation.
Form 8990.................... Limitation on Business Interest Expense
IRC 163(j).
Form 8991.................... Tax on Base Erosion Payments of Taxpayers
with Substantial Gross Receipts.
Form 8992.................... U.S Shareholder Calculation of Global
Intangible Low-Taxed Income (GILTI).
Form 8992 SCH-B.............. Calculation of Global Intangible Low-
Taxed Income (GILTI) for Members of a
U.S. Consolidated Group who are U.S.
Shareholders of a CFC.
Form 8993.................... Section 250 Deduction for Foreign-Derived
Intangible Income (FDII)and Global
Intangible Low-Taxed Income (GILTI).
Form 8994.................... Employer Credit for Paid Family and
Medical Leave.
Form 8995.................... Qualified Business Income Deduction
Simplified Computation.
Form 8995-A.................. Qualified Business Income Deduction.
Form 8995-A (SCH A).......... Specified Service Trades or Businesses.
Form 8995-A (SCH B).......... Aggregation of Business Operation.
Form 8995-A (SCH C).......... Loss Netting and Carryforward.
Form 8995-A (SCH D).......... Special Rules for Patrons of Agricultural
or Horticultural Cooperatives.
Form 8996.................... Qualified Opportunity Fund.
Form 926..................... Return by a U.S. Transferor of Property
to a Foreign Corporation.
Form 965..................... Inclusion of Deferred Foreign Income Upon
Transition to Participation Exemption
System.
Form 965 (SCH D) LP.......... U.S. Shareholder's Aggregate Foreign Cash
Position.
Form 965 (SCH F)............. Foreign Taxes Deemed Paid by Domestic
Corporation (for U.S. Shareholder Tax).
Form 965 (SCH H)............. Disallowance of Foreign Tax Credit and
Amounts Reported on Forms 1116 and 1118.
Form 965-B................... Corporate and Real Estate Investment
Trust (REIT) Report of Net 965 Tax
Liability and REIT Report of Net 965
Amounts.
Form 965-C................... Transfer Agreement Under Section
965(h)(3).
Form 965-D................... Transfer Agreement Under 965(i)(2).
Form 965-E................... Consent Agreement Under 965(i)(4)(D).
Form 965 (SCH-A)............. U.S. Shareholder's Section 965(a)
Inclusion Amount.
Form 965 (SCH-B)............. Deferred Foreign Income Corporation's
Earnings and Profits (E&P).
Form 965 (SCH-C)............. U.S. Shareholder's Aggregate Foreign
Earnings and Profits Deficit.
Form 965 (SCH-D)............. U.S. Shareholder's Aggregate Foreign Cash
Position.
Form 965 (SCH-E)............. U.S. Shareholder's Aggregate Foreign Cash
Position Detail.
Form 965 (SCH-F)............. Foreign Taxes Deemed Paid by Domestic
Corporation (for U.S. Shareholder Tax).
Form 965 (SCH-G)............. Foreign Taxes Deemed Paid by Domestic
Corporation (for U.S. Shareholder Tax
Year Ending in 2017).
Form 965 (SCH-H)............. Disallowance of Foreign Tax Credit and
Amounts Reported on Forms 1116 and 1118.
Form 966..................... Corporate Dissolution or Liquidation.
Form 970..................... Application to Use LIFO Inventory Method.
Form 972..................... Consent of Shareholder to Include
Specific Amount in Gross Income.
Form 973..................... Corporation Claim for Deduction for
Consent Dividends.
Form 976..................... Claim for Deficiency Dividends Deductions
by a Personal Holding Company, Regulated
Investment Company, or Real Estate
Investment Trust.
Form 982..................... Reduction of Tax Attributes Due to
Discharge of Indebtedness (and Section
1082 Basis Adjustment).
Form SS-4.................... Application for Employer Identification
Number.
Form SS-4PR.................. Solicitud de N[uacute]mero de
Identificaci[oacute]n Patronal (EIN).
Form T (TIMBER).............. Forest Activities Schedule.
Form W-8BEN.................. Certificate of Foreign Status of
Beneficial Owner for United States Tax
Withholding (Individual).
Form W-8BEN(E)............... Certificate of Entities Status of
Beneficial Owner for United States Tax
Withholding (Entities).
Form W-8ECI.................. Certificate of Foreign Person's Claim
That Income is Effectively Connected
With the Conduct of a Trade or Business
in the United States.
Form W-8IMY.................. Certificate of Foreign Intermediary,
Foreign Flow-Through Entity, or Certain
U.S. Branches for United States Tax
Withholding.
------------------------------------------------------------------------
Appendix B
OMB numbers that will no longer be separately reported in order to
eliminate duplicate burden reporting. For business filers, the
following OMB numbers are or will be retired resulting in a total
reduction of 48,912,072 reported burden hours.
------------------------------------------------------------------------
Burden hours OMB No. Title
------------------------------------------------------------------------
1,005.......................... 1545-0731 Definition of an S
Corporation.
41............................. 1545-0746 LR-100-78 (Final)
Creditability of
Foreign Taxes.
205............................ 1545-0755 Related Group Election
With Respect to
Qualified Investments
in Foreign Base
Company Shipping
Operations.
37,922,688..................... * 1545-0771 TD 8864 (Final); EE-63-
88 (Final and temp
regulations) Taxation
of Fringe Benefits and
Exclusions From Gross
Income for Certain
Fringe Benefits; IA-
140-86 (Temporary)
Fringe Benefits Treas
reg 1.274.
3,104.......................... 1545-0807 (TD 7533) Final, DISC
Rules on Procedure and
Administration; Rules
on Export Trade
Corporations, and (TD
7896) Final, Income
from Trade Shows.
8,125.......................... 1545-0879 TD 8426--Certain
Returned Magazines,
Paperbacks or Records
(IA-195-78).
[[Page 72317]]
978............................ 1545-1018 FI-27-89 (Temporary and
Final) Real Estate
Mortgage Investment
Conduits; Reporting
Requirements and Other
Administrative
Matters; FI-61-91
(Final) Allocation of
Allocable Investment.
1,025.......................... 1545-1041 TD 8316 Cooperative
Housing Corporations.
50,417......................... 1545-1068 T.D. 8618--Definition
of a Controlled
Foreign Corporation,
Foreign Base Company
Income, and Foreign
Personal Holding
Company Income of a
Controlled Foreign
Corporation (INTL-362-
88).
12,694......................... 1545-1070 Effectively connected
income and the branch
profits tax.
3,250.......................... 1545-1072 INTL-952-86 (Final--TD
8410) and TD 8228
Allocation and
Apportionment of
Interest Expense and
Certain Other
Expenses.
1,620.......................... * 1545-1083 Treatment of Dual
Consolidated Losses.
40............................. 1545-1093 Final Minimum Tax-Tax
Benefit Rule (TD
8416).
4,008.......................... 1545-1102 PS-19-92 (TD 9420--
Final) Carryover
Allocations and Other
Rules Relating to the
Low-Income Housing
Credit.
19,830......................... * 1545-1130 Special Loss Discount
Account and Special
Estimated Tax Payments
for Insurance
Companies.
1,500.......................... 1545-1138 TD-8350 (Final)
Requirements For
Investments to Qualify
under Section
936(d)(4) as
Investments in
Qualified Caribbean
Basin Countries.
70............................. * 1545-1146 Applicable Conventions
Under the Accelerated
Cost.
640,000........................ 1545-1191 Information with
Respect to Certain
Foreign-Owned
Corporations--IRC
Section 6038A.
662............................ 1545-1218 CO-25-96 (TD 8824--
Final) Regulations
Under Section 1502 of
the Internal Revenue
Code of 1986;
Limitations on Net
Operating Loss
Carryforwards and
Certain Built-in
Losses and Credits
Following.
1,000.......................... 1545-1224 T. D. 8337 (Final)
Allocation and
Apportionment of
Deduction for State
Income Taxes (INTL-112-
88).
1,000.......................... * 1545-1233 Adjusted Current
Earnings (IA-14-91)
(Final).
2,000.......................... * 1545-1237 REG-209831-96 (TD 8823)
Consolidated Returns--
Limitation on the Use
of Certain Losses and
Deductions.
49,950......................... * 1545-1251 TD 8437--Limitations on
Percentage Depletion
in the Case of Oil and
Gas Wells.
50............................. 1545-1254 TD 8396--Conclusive
Presumption of
Worthlessness of Debts
Held by Banks (FI-34-
91).
1.............................. * 1545-1260 CO-62-89 (Final) Final
Regulations under
Section 382 of the
Internal Revenue Code
of 1986; Limitations
on Corporate Net
Operating Loss
Carryfowards.
2,390.......................... 1545-1271 Treatment of transfers
of stock or securities
to foreign
corporations.
200............................ 1545-1275 Limitations on net
operating loss
carryforwards and
certain built-in
losses following
ownership change.
2,070.......................... 1545-1287 FI-3-91 (TD 8456--
Final) Capitalization
of Certain Policy
Acquisition Expenses.
625............................ 1545-1290 TD 8513--Bad Debt
Reserves of Banks.
3,542.......................... 1545-1299 TD 8459--Settlement
Funds.
2,200.......................... 1545-1300 Treatment of
Acquisition of Certain
Financial
Institutions: Certain
Tax Consequences of
Federal Financial
Assistance to
Financial
Institutions.
322............................ 1545-1308 TD 8449 (Final)
Election, Revocation,
Termination, and Tax
Effect of Subchapter S
Status.
63............................. 1545-1324 CO-88-90 (TD 8530)
Limitation on Net
Operating Loss
Carryforwards and
Certain Built-in
Losses Following
Ownership Change;
Special Rule for Value
of a Loss Corporation
Under the
Jurisdiction.
5.............................. 1545-1338 Election Out of
Subchapter K for
Producers of Natural
Gas--TD 8578.
18,600......................... * 1545-1344 TD 8560 (CO-30-92)
Consolidated Returns--
Stock Basis and Excess
Loss Accounts,
Earnings and Profits,
Absorption of
Deductions and Losses,
Joining and Leaving
Consolidated Groups,
Worthless (Final).
2,000.......................... 1545-1352 TD 8586 (Final)
Treatment of Gain From
Disposition of Certain
Natural Resource
Recapture Property.
104,899........................ 1545-1357 PS-78-91 (TD 8521) (TD
8859) Procedures for
Monitoring Compliance
with Low-Income
Housing Credit
Requirements; PS-50-92
Rules to Carry Out the
Purposes of Section 42
and for Correcting.
9,350.......................... 1545-1364 Methods to Determine
Taxable Income in
connection with a Cost
Sharing Arrangement--
IRC Section 482.
20,000......................... 1545-1412 FI-54-93 (Final) Clear
Reflection of Income
in the Case of Hedging
Transactions.
4,332.......................... * 1545-1417 Form 8845--Indian
Employment Credit.
1,050.......................... 1545-1433 Consolidated and
Controlled Groups-
Intercompany
Transactions and
Related Rules.
875............................ 1545-1434 CO-26-96 (Final)
Regulations Under
Section 382 of the
Internal Revenue Code
of 1986; Application
of Section 382 in
Short Taxable Years
and With Respect to
Controlled Groups.
333............................ 1545-1438 TD 8643 (Final)
Distributions of Stock
and Stock Rights.
10,000......................... 1545-1440 TD 8611, Conduit
Arrangements
Regulations--Final
(INTL-64-93).
2,000.......................... * 1545-1447 CO-46-94 (TD 8594--
Final) Losses on Small
Business Stock.
1,250.......................... 1545-1476 Source of Income From
Sales of Inventory and
Natural Resources
Produced in One
Jurisdiction and Sold
in Another
Jurisdiction.
171,050........................ 1545-1480 TD 8985--Hedging
Transactions.
2,500.......................... 1545-1491 TD 8746--Amortizable
Bond Premium.
1,000.......................... 1545-1493 TD 8684--Treatment of
Gain From the
Disposition of
Interest in Certain
Natural Resource
Recapture Property by
S Corporations and
Their Shareholders.
[[Page 72318]]
212,500........................ 1545-1507 (TD 8701)--Treatment of
Shareholders of
Certain Passive
Investment Companies;
(TD 8178)--Passive
Foreign Investment
Companies.
326,436........................ * 1545-1522 Revenue Procedure 2017-
52, 2017-1, 2017-3
Rulings and
determination letters.
10,467......................... 1545-1530 Rev. Proc. 2007-32--Tip
Rate Determination
Agreement (Gaming
Industry); Gaming
Industry Tip
Compliance Agreement
Program.
10,000......................... * 1545-1539 REG-208172-91 (TD 8787--
final) Basis Reduction
Due to Discharge of
Indebtedness.
18,553......................... * 1545-1541 Revenue Procedure 97-
27, Changes in Methods
of Accounting.
278,622........................ * 1545-1546 Revenue Procedure 97-
33, EFTPS (Electronic
Federal Tax Payment
System).
50,000......................... * 1545-1548 Rev. Proc. 2013-30,
Uniform Late S
Corporation Election
Revenue Procedure.
296,896........................ 1545-1549 Tip Reporting
Alternative Commitment
(TRAC) Agreement and
Tip Rate Determination
(TRDA) for Use in the
Food and Beverage
Industry.
30,580......................... 1545-1551 Changes in Methods of
Accounting (RP 2016-
29).
623............................ 1545-1555 REG-115795-97 (Final)
General Rules for
Making and Maintaining
Qualified Electing
Fund Elections.
500............................ 1545-1556 TD 8786--Source of
Income From Sales of
Inventory Partly From
Sources Within a
Possession of the
U.S.; Also, Source of
Income Derived From
Certain Purchases From
a Corp. Electing Sec.
936.
1,000.......................... 1545-1558 Rev. Proc. 98-46
(modifies Rev. Proc.
97-43)--Procedures for
Electing Out of
Exemptions Under
Section 1.475(c)-1;
and Rev. Rul. 97-39,
Mark-to-Market
Accounting Method for
Dealers in Securities.
100,000........................ 1545-1559 Revenue Procedures 98-
46 and 97-44, LIFO
Conformity
Requirement.
2,000.......................... 1545-1566 Notice 2010-46,
Prevention of Over-
Withholding of U.S.
Tax Avoidance With
Respect to Certain
Substitute Dividend
Payments.
904,000........................ 1545-1588 Adjustments Following
Sales of Partnership
Interests.
10,110......................... * 1545-1590 REG-251698-96 (T.D.
8869--Final)
Subchapter S
Subsidiaries.
500............................ * 1545-1617 REG-124069-02 (Final)
Section 6038--Returns
Required with Respect
to Controlled Foreign
Partnerships; REG-
118966-97 (Final)
Information Reporting
with Respect to
Certain Foreign
Partnership.
3,000.......................... 1545-1634 TD 9595 (REG-141399-07)
Consolidated Overall
Foreign Losses,
Separate Limitation
Losses, and Overall
Domestic Losses.
500............................ 1545-1641 Rev. Proc. 99-17--Mark
to Market Election for
Commodities Dealers
and Securities and
Commodities Traders.
50............................. 1545-1642 TD 8853 (Final),
Recharacterizing
Financing Arrangements
Involving Fast-Pay
Stock.
1.............................. 1545-1646 TD 8851--Return
Requirement for United
States Persons
Acquiring or Disposing
of an Interest in a
Foreign Partnership,
or Whose Proportional
Interest in a Foreign
Partnership Changes.
75............................. * 1545-1647 Revenue Procedure 2001-
21 Debt Roll-Ups.
1,620.......................... * 1545-1657 Revenue Procedure 99-
32--Conforming
Adjustments Subsequent
to Section 482
Allocations.
25............................. 1545-1658 Purchase Price
Allocations in Deemed
Actual Asset
Acquisitions.
10,000......................... 1545-1661 Qualified lessee
construction
allowances for short-
term leases.
1,500.......................... 1545-1671 REG-209709-94 (Final--
TD 8865) Amortization
of Intangible
Property.
70............................. 1545-1672 T.D. 9047--Certain
Transfers of Property
to Regulated
Investment Companies
(RICs) and Real Estate
Investment Trusts
(REITs).
470............................ 1545-1675 Treatment of taxable
income of a residual
interest holder in
excess of daily
accruals.
23,900......................... 1545-1677 Exclusions From Gross
Income of Foreign
Corporations.
13,134......................... 1545-1684 Pre-Filing Agreements
Program.
400............................ * 1545-1690 Notice 2000-28, Coal
Exports.
400............................ 1545-1699 TD 9715; Rev. Proc.
2015-26 (Formerly TD
9002; Rev Proc 2002-
43), Agent for
Consolidated Group.
3,200.......................... 1545-1701 Revenue Procedure 2000-
37--Reverse Like-kind
Exchanges (as modified
by Rev Proc. 2004-51).
2,000.......................... 1545-1706 TD 9315--Section
1503(d) Closing
Agreement Requests.
1,800.......................... 1545-1711 TD 9273--Stock Transfer
Rules: Carryover of
Earnings and Taxes
(REG-116050-99).
4,877.......................... 1545-1714 Tip Reporting
Alternative Commitment
(TRAC) for most
industries.
870............................ 1545-1716 Employer-Designed Tip
Reporting Program for
the Food and Beverage
Industry (EmTRAC)--
Notice 2001-1.
1,897.......................... 1545-1717 Tip Rate Determination
Agreement (TRDA) for
Most Industries.
1,250.......................... 1545-1718 Source of Income from
Certain Space and
Ocean Activities;
Source of
Communications Income
(TD 9305--final).
15............................. 1545-1730 Manner of making
election to terminate
tax-exempt bond
financing.
19............................. 1545-1731 Extraterritorial Income
Exclusion Elections.
1,318.......................... 1545-1736 Advanced Insurance
Commissions--Revenue
Procedure 2001-24.
500............................ 1545-1748 Changes in Accounting
Periods--REG-106917-99
(TD 8669/Final).
5,950.......................... 1545-1752 Revenue Procedure 2008-
38, Revenue Procedure
2008-39, Revenue
Procedure 2008-40,
Revenue Procedure 2008-
41, Revenue Procedure
2008-42.
100,000........................ 1545-1756 Revenue Procedure 2001-
56, Demonstration
Automobile Use.
530,090........................ 1545-1765 T.D. 9171, New Markets
Tax Credit.
500............................ 1545-1768 Revenue Procedure 2003-
84, Optional Election
to Make Monthly Sec.
706 Allocations.
[[Page 72319]]
7,700.......................... 1545-1774 Extensions of Time to
Elect Method for
Determining Allowable
Loss.
100............................ 1545-1784 Rev Proc 2002-32 as
Modified by Rev Proc
2006-21, Waiver of 60-
month Bar on
Reconsolidation after
Disaffiliation.
600............................ 1545-1786 Changes in Periods of
Accounting.
300............................ 1545-1799 Notice 2002-69,
Interest Rates and
Appropriate Foreign
Loss Payment Patterns
For Determining the
Qualified Insurance
Income of Certain
Controlled
Corporations under
Section 954(f).
7,500.......................... * 1545-1801 Revenue Procedure 2002-
67, Settlement of
Section 351 Contingent
Liability Tax Shelter
Cases.
300............................ 1545-1820 Revenue Procedure 2003-
33, Section 9100
Relief for 338
Elections.
15,000......................... * 1545-1828 TD 9048; 9254--Guidance
under Section 1502;
Suspension of Losses
on Certain Stock
Disposition (REG-
131478-02).
100............................ 1545-1831 TD 9157 (Final)
Guidance Regarding the
Treatment of Certain
Contingent Payment
Debt Instruments w/one
or more Payments that
are Denominated in, or
Determined by
Reference to, a
Nonfunctional
Currency.
625............................ * 1545-1833 Revenue Procedure 2003-
37, Documentation
Provisions for Certain
Taxpayers Using the
Fair Market Value
Method of Interest
Expense Apportionment.
8,600.......................... 1545-1834 Revenue Procedure 2003-
39, Section 1031 LKE
(Like-Kind Exchanges)
Auto Leasing Programs.
2,000.......................... * 1545-1837 Revenue Procedure 2003-
36, Industry Issue
Resolution Program.
3,200.......................... 1545-1847 Revenue Procedure 2004-
29--Statistical
Sampling in Sec. 274
Context.
24,000......................... * 1545-1855 TD 9285--Limitation on
Use of the Nonaccrual-
Experience Method of
Accounting Under
Section 448(d)(5).
50............................. 1545-1861 Revenue Procedure 2004-
19--Probable or
Prospective Reserves
Safe Harbor.
3,000.......................... 1545-1870 TD 9107--Guidance
Regarding Deduction
and Capitalization of
Expenditures.
1,500.......................... 1545-1893 Rollover of Gain from
Qualified Small
Business Stock to
Another Qualified
Small Business Stock.
3,000.......................... 1545-1905 TD 9289 (Final)
Treatment of
Disregarded Entities
Under Section 752.
200............................ 1545-1906 TD 9210--LIFO Recapture
Under Section 1363(d).
76,190......................... 1545-1915 Notice 2005-4, Fuel Tax
Guidance, as modified.
552,100........................ 1545-1939 Notification
Requirement for
Transfer of
Partnership Interest
in Electing Investment
Partnership (EIP).
52,182......................... 1545-1945 26 U.S. Code Sec.
475--Mark to market
accounting method for
dealers in securities.
2,765.......................... 1545-1946 T.D. 9315 (Final) Dual
Consolidated Loss
Regulations.
250............................ 1545-1965 TD 9360 (REG-133446-03)
(Final) Guidance on
Passive Foreign
Company (PFIC) Purging
Elections.
1,985.......................... * 1545-1983 Qualified Railroad
Track Maintenance
Credit.
3,034,765...................... * 1545-1986 Notice 2006-47,
Elections Created or
Effected by the
American Jobs Creation
Act of 2004.
12............................. * 1545-1990 Application of Section
338 to Insurance
Companies.
150............................ * 1545-2001 Rev. Proc. 2006-16,
Renewal Community
Depreciation
Provisions.
1,700.......................... * 1545-2002 Notice 2006-25
(superseded by Notice
2007-53), Qualifying
Gasification Project
Program.
4,950.......................... 1545-2003 Notice 2006-24,
Qualifying Advanced
Coal Project Program.
3,761.......................... 1545-2004 Deduction for Energy
Efficient Commercial
Buildings.
171,160........................ * 1545-2008 Nonconventional Source
Fuel Credit.
25............................. * 1545-2014 TD 9452--Application of
Separate Limitations
to Dividends from
Noncontrolled Section
902 Corporations.
500............................ 1545-2017 Notice 2006-46
Announcement of Rules
to be included in
Final Regulations
under Section 897(d)
and (e) of the
Internal Revenue Code.
375,000........................ 1545-2019 TD 9451--Guidance
Necessary to
Facilitate Business
Election Filing;
Finalization of
Controlled Group
Qualification Rules
(TD 9329).
200............................ 1545-2028 Fuel Cell Motor Vehicle
Credit.
35............................. 1545-2030 REG-120509-06 (TD 9465--
Final), Determination
of Interest Expense
Deduction of Foreign
Corporations.
100............................ 1545-2036 Taxation and Reporting
of REIT Excess
Inclusion Income by
REITs, RICs, and Other
Pass-Through Entities
(Notice 2006-97).
2,400.......................... 1545-2072 Revenue Procedure 2007-
35--Statistical
Sampling for Purposes
of Section 199.
2,500.......................... 1545-2091 TD 9512 (Final)--
Nuclear
Decommissioning Funds.
25............................. 1545-2096 Loss on Subsidiary
Stock--REG-157711-02
(TD 9424--Final).
120............................ 1545-2103 Election to Expense
Certain Refineries.
3,000.......................... 1545-2110 REG-127770-07 (Final),
Modifications of
Commercial Mortgage
Loans Held by a Real
Estate Mortgage
Investment Conduit.
26,000......................... 1545-2114 S Corporation Guidance
under AJCA of 2004 (TD
9422 Final--REG-143326-
05).
389,330........................ * 1545-2122 Form 8931--Agricultural
Chemicals Security
Credit.
1,000.......................... 1545-2125 REG-143544-04
Regulations Enabling
Elections for Certain
Transaction Under
Section 336(e).
2,700.......................... * 1545-2133 Rev. Proc. 2009-16,
Section 168(k)(4)
Election Procedures
and Rev. Proc. 2009-
33, Section 168(k)(4)
Extension Property
Elections.
350............................ * 1545-2134 Notice 2009-41--Credit
for Residential Energy
Efficient Property.
100............................ 1545-2145 Notice 2009-52,
Election of Investment
Tax Credit in Lieu of
Production Tax Credit;
Coordination with
Department of Treasury
Grants for Specified
Energy Property in
Lieu of Tax Credits.
300,000........................ 1545-2147 Internal Revenue Code
Section 108(i)
Election.
[[Page 72320]]
4,500.......................... 1545-2149 Treatment of Services
Under Section 482;
Allocation of Income
and Deductions From
Intangibles;
Stewardship Expense
(TD 9456).
250............................ 1545-2150 Notice 2009-58,
Manufacturers'
Certification of
Specified Plug-in
Electric Vehicles.
550,000........................ 1545-2151 Qualifying Advanced
Energy Project Credit--
Notice 2013-12.
180............................ 1545-2153 Notice 2009-83--Credit
for Carbon Dioxide
Sequestration Under
Section 45Q.
1,000.......................... * 1545-2155 TD 9469 (REG-102822-08)
Section 108 Reduction
of Tax Attributes for
S Corporations.
36,000......................... 1545-2156 Revenue Procedure 2010-
13, Disclosure of
Activities Grouped
under Section 469.
1,500.......................... 1545-2158 Notice 2010-54:
Production Tax Credit
for Refined Coal.
5,988.......................... 1545-2165 Notice of Medical
Necessity Criteria
under the Mental
Health Parity and
Addiction Equity Act
of 2008.
3,260.......................... 1545-2183 Transfers by Domestic
Corporations That Are
Subject to Section
367(a)(5);
Distributions by
Domestic Corporations
That Are Subject to
Section 1248(f). (TD
9614 & 9615).
694,750........................ 1545-2186 TD 9504, Basis
Reporting by
Securities Brokers and
Basis Determination
for Stock; TD 9616,
TD9713, and TD 9750.
1,000.......................... 1545-2194 Rules for Certain
Rental Real Estate
Activities.
1,800.......................... 1545-2209 REG-112805-10--Branded
Prescription Drugs.
403,177........................ 1545-2242 REG-135491-10--Updating
of Employer
Identification
Numbers.
200............................ 1545-2245 REG-160873-04--American
Jobs Creation Act
Modifications to
Section 6708, Failure
to Maintain List of
Advisees With Respect
to Reportable
Transactions.
75,000......................... 1545-2247 TD 9633--Limitations on
Duplication of Net
Built-in Losses.
400............................ 1545-2259 Performance & Quality
for Small Wind Energy
Property.
1,800.......................... 1545-2276 Safe Harbor for
Inadvertent
Normalization
Violations.
------------------------------------------------------------------------
48,912,072................. Total:
------------------------------------------------------------------------
* Discontinued in FY21.
[FR Doc. 2021-27517 Filed 12-20-21; 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 December 21, 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.