Notice2022-20960
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
September 28, 2022
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
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<title>Federal Register, Volume 87 Issue 187 (Wednesday, September 28, 2022)</title>
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[Federal Register Volume 87, Number 187 (Wednesday, September 28, 2022)]
[Notices]
[Pages 58917-58929]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2022-20960]
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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.
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SUMMARY: The Internal Revenue Service, as part of its continuing effort
to reduce paperwork and respondent burden, invites the public and other
Federal agencies to take this opportunity to comment on proposed and/or
continuing information collections, as required by the Paperwork
Reduction Act of 1995. Currently, the IRS is soliciting comments
concerning the burden associated with the U.S. Income Tax Return Forms
for Individual Taxpayers.
DATES: Written comments should be received on or before November 28,
2022 to be assured of consideration.
ADDRESSES: Written comments and recommendations for the proposed
information collection should be sent within 60 days of publication of
this notice to <a href="/cdn-cgi/l/email-protection#ff8f8d9ed19c9092929a918b8cbf968d8cd1989089"><span class="__cf_email__" data-cfemail="7f0f0d1e511c1012121a110b0c3f160d0c51181009">[email protected]</span></a>. Please include, ``OMB Number:
1545-0074--Public Comment Request Notice'' in the Subject line.
Requests for additional information or copies of this collection can be
directed to R. Joseph Durbala, at <a href="/cdn-cgi/l/email-protection#a7f5edc8d4c2d7cf89e3d2d5c5c6cbc6e7ced5d489c0c8d1"><span class="__cf_email__" data-cfemail="c5978faab6a0b5adeb81b0b7a7a4a9a485acb7b6eba2aab3">[email protected]</span></a>.
SUPPLEMENTARY INFORMATION:
Title: U.S. Income Tax Return for Individual Taxpayers.
OMB Control Number: 1545-0074.
Form 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-day comment period.
This approval package is being submitted for renewal purposes only.
Type of Review: Revision of a currently approved collection.
Affected Public: Individuals or Households, Farms.
Preliminary Estimated Number of Respondents: 172,556,400.
Preliminary Estimated Time per Respondent (Hours): 12.52.
Preliminary Estimated Total Annual Time (Hours): 2,160,119,237.
Preliminary Estimated Total Annual Monetized Time ($):
$37,599,575,472.
Preliminary Estimated Total Out-of-Pocket Costs ($):
$41,925,087,675.
Preliminary Estimated Total Monetized Burden ($): $79,524,663,147.
Note: Total Monetized Burden = Total Out-of-Pocket Costs + Total
Annual Monetized Time.
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
[[Page 58918]]
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 22, 2022.
Molly J. Stasko,
Senior Tax Analyst.
Individual Tax Forms
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Type Form No. Form name URL Type Form No. Form name URL
------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
Form............................. Form 1040........... U.S. Individual Tax https://www.irs.gov/pub/ Form and Instruction Form 8396........... Mortgage Interest https://www.irs.gov/
Return. irs-pdf/f1040.pdf. Credit. pub/irs-pdf/
f8396.pdf.
Instruction...................... .................... .................... https://www.irs.gov/pub/ Form and Instruction Form 8453........... U.S. Individual https://www.irs.gov/
irs-pdf/i1040gi.pdf. Income Tax pub/irs-pdf/
Declaration for an f8453.pdf.
IRS e-file Return.
Form............................. Form*1040 (SP)...... U.S Individual Tax https://www.irs.gov/pub/ Form and Instruction Form 8453(SP)....... U.S. Individual https://www.irs.gov/
Return in Spanish. irs-pdf/f1040sp.pdf. Income Tax pub/irs-pdf/
Declaration for an f8453sp.pdf.
IRS e-file Return
(Spanish version).
Instruction...................... .................... .................... https://www.irs.gov/pub/ Form................ Form 8582........... Passive Activity https://www.irs.gov/
irs-pdf/i1040sp.pdf. Loss Limitation. pub/irs-pdf/
f8582.pdf.
Form............................. Form 1040 Schedule 1 Form 1040 Schedule 1 https://www.irs.gov/pub/ Instruction......... .................... ................... https://www.irs.gov/
Additional Income irs-pdf/f1040s1.pdf. pub/irs-pdf/
and Adjustments to i8582.pdf.
Income.
Form............................. Form 1040 Schedule 1 Additional Income https://www.irs.gov/pub/ Form................ Form 8582-CR........ Passive Activity https://www.irs.gov/
(SP). and Adjustments to irs-pdf/f1040s1s.pdf. Credit Limitations. pub/irs-pdf/
Income in Spanish. f8582cr.pdf.
Form............................. Form 1040 Schedule 2 Form 1040 Schedule 2 https://www.irs.gov/pub/ Instruction......... .................... ................... https://www.irs.gov/
Tax. irs-pdf/f1040s2.pdf. pub/irs-pdf/
i8582cr.pdf.
Form............................. Form 1040 Schedule 2 Additional Taxes in https://www.irs.gov/pub/ Form................ Form 8586........... Low-Income Housing https://www.irs.gov/
(SP). Spanish. irs-pdf/f1040s2s.pdf. Credit. pub/irs-pdf/
f8586.pdf.
Form............................. Form 1040 Schedule 3 Form 1040 Schedule 3 https://www.irs.gov/pub/ Form................ Form 8594........... Asset Acquisition https://www.irs.gov/
Nonrefundable irs-pdf/f1040s3.pdf. Statement Under pub/irs-pdf/
Credits. Section 1060. f8594.pdf.
Form............................. Form 1040 Schedule 3 Additional Credits https://www.irs.gov/pub/ Instruction......... .................... ................... https://www.irs.gov/
(SP). and Payments in irs-pdf/f1040s3s.pdf. pub/irs-pdf/
Spanish. i8594.pdf.
Form............................. Form 1040-C......... U.S. Departing Alien https://www.irs.gov/pub/ Form................ Form 8606........... Nondeductible IRAs. https://www.irs.gov/
Income Tax Return. irs-pdf/f1040c.pdf. pub/irs-pdf/
f8606.pdf.
Instruction...................... .................... .................... https://www.irs.gov/pub/ Instruction......... .................... ................... https://www.irs.gov/
irs-pdf/i1040c.pdf. pub/irs-pdf/
i8606.pdf.
Form............................. Form 1040 X......... Amended U.S. https://www.irs.gov/pub/ Form................ Form 8609-A......... Annual Statement https://www.irs.gov/
Individual Income irs-pdf/f1040x.pdf. for Low-Income pub/irs-pdf/
Tax Return. Housing Credit. f8609a.pdf.
Instruction...................... .................... .................... https://www.irs.gov/pub/ Instruction......... .................... ................... https://www.irs.gov/
irs-pdf/i1040x.pdf. pub/irs-pdf/
i8609a.pdf.
Form............................. Form 1040 NR........ U.S. Nonresident https://www.irs.gov/pub/ Form and Instruction Form 8611........... Recapture of Low- https://www.irs.gov/
Alien Income Tax irs-pdf/f1040nr.pdf. Income Housing pub/irs-pdf/
Return. Credit. f8611.pdf.
Instruction...................... .................... .................... https://www.irs.gov/pub/ Form................ Form 8615........... Tax for Certain https://www.irs.gov/
irs-pdf/i1040nr.pdf. Children Who Have pub/irs-pdf/
Investment Income f8615.pdf.
of More than
$1,800.
[[Page 58919]]
Form............................. Form 1040 NR(SP).... U.S. Nonresident https://www.irs.gov/pub/ Instruction......... .................... ................... https://www.irs.gov/
Alien Income Tax irs-pdf/f1040nrs.pdf. pub/irs-pdf/
Return (Spanish i8615.pdf.
Version).
Instruction...................... .................... .................... https://www.irs.gov/pub/ Form................ Form 8621........... Return by a https://www.irs.gov/
irs-pdf/i1040nrs.pdf. Shareholder of a pub/irs-pdf/
Passive Foreign f8621.pdf.
Investment Company
or Qualified
Electing Fund.
Form............................. 1040 NR (Schedule Tax on Income Not https://www.irs.gov/pub/ Instruction......... .................... ................... https://www.irs.gov/
NEC). Effectively irs-pdf/f1040nrn.pdf. pub/irs-pdf/
Connected with a i8621.pdf.
U.S. Trade or
Business.
Form............................. 1040 NR (Schedule Tax on Income Not https://www.irs.gov/pub/ Form................ Form 8621-A......... Return by a https://www.irs.gov/
NEC) (SP). Effectively irs-pdf/f1040nec.pdf. Shareholder Making pub/irs-pdf/
Connected with a Certain Late f8621a.pdf.
U.S. Trade or Elections to End
Business (Spanish Treatment as a
Version). Passive Foreign
Investment Company.
Form............................. 1040 NR (Schedule A) Itemized Deductions. https://www.irs.gov/pub/ Instruction......... .................... ................... https://www.irs.gov/
irs-pdf/f1040nra.pdf. pub/irs-pdf/
i8621a.pdf.
Form............................. 1040 NR (Schedule A) Itemized Deductions https://www.irs.gov/pub/ Form and Instruction Form 8689........... Allocation of https://www.irs.gov/
(SP). (Spanish Version). irs-pdf/f1040nas.pdf. Individual Income pub/irs-pdf/
Tax to the Virgin f8689.pdf.
Islands.
Form............................. 1040 NR (Schedule Other Information... https://www.irs.gov/pub/ Form................ Form 8697........... Interest https://www.irs.gov/
OI). irs-pdf/f1040nro.pdf. Computations Under pub/irs-pdf/
the Look-Back f8697.pdf.
Method for
Completed Long-
Term Contracts.
Form............................. 1040 NR (Schedule Other Information https://www.irs.gov/pub/ Instruction......... .................... ................... https://www.irs.gov/
OI) (SP). (Spanish Version). irs-pdf/f1040ois.pdf. pub/irs-pdf/
i8697.pdf.
Form............................. Form 1040-PR........ Planilla para la https://www.irs.gov/pub/ Form................ Form 8801........... Credit for Prior https://www.irs.gov/
Declaracion de la irs-pdf/f1040pr.pdf. Year Minimum Tax- pub/irs-pdf/
Contribucion Individuals, f8801.pdf.
Federal sobre el Estates, and
Trabajo por Cuenta Trusts.
Propia (Incluyendo
el Credito
Tributario
Adicional por Hijos
para Residentes
Bona Fide de Puerto
Rico).
Instruction...................... .................... Instrucciones para https://www.irs.gov/pub/ Instruction......... .................... ................... https://www.irs.gov/
el Formulario 1040- irs-pdf/i1040pr.pdf. pub/irs-pdf/
PR, Planilla Para i8801.pdf.
La Declaracion De
La Contribucion
Federal Sobre El
Trabajo Por Cuenta
Propia--Puerto Rico.
Form............................. Form 1040-SR........ U.S. Income Tax https://www.irs.gov/pub/ Form and Instruction Form 8814........... Parents' Election https://www.irs.gov/
Return for Seniors. irs-pdf/f1040s.pdf. to Report Child's pub/irs-pdf/
Interest and f8814.pdf.
Dividends.
Form............................. Form 1040-SR (SP)... Form 1040-SR (SP) https://www.irs.gov/pub/ Form and Instruction Form 8815........... Exclusion of https://www.irs.gov/
U.S. Income Tax irs-pdf/f1040srs.pdf. Interest from pub/irs-pdf/
Return for Seniors Series EE and I f8815.pdf.
in Spanish. U.S. Savings Bonds
Issued After 1989.
[[Page 58920]]
Form............................. Form 1040-SS........ U.S. Self-Employment https://www.irs.gov/pub/ Form and Instruction Form 8818........... Optional Form to https://www.irs.gov/
Tax Return irs-pdf/f1040ss.pdf. Record Redemption pub/irs-pdf/
(Including the of Series EE and I f8818.pdf.
Additional Child U.S. Savings Bonds
Tax Credit for Bona Issued After 1989.
Fide Residents of
Puerto Rico).
Instruction...................... .................... Instructions for https://www.irs.gov/pub/ Form and Instruction Form 8820........... Orphan Drug Credit. https://www.irs.gov/
Form 1040-SS, U.S. irs-pdf/i1040ss.pdf. pub/irs-pdf/
Self-Employment Tax f8820.pdf.
Return (Including
the Additional
Child Tax Credit
for Bona Fide
Residents of Puerto
Rico).
Form............................. Schedule A (1040)... Itemized Deductions. https://www.irs.gov/pub/ Form................ Form 8824........... Like-Kind Exchanges https://www.irs.gov/
irs-pdf/f1040sa.pdf. pub/irs-pdf/
f8824.pdf.
Instruction...................... .................... .................... https://www.irs.gov/pub/ Instruction......... .................... ................... https://www.irs.gov/
irs-pdf/i1040sca.pdf. pub/irs-pdf/
i8824.pdf.
Form and Instruction............. Schedule B (Form Interest and https://www.irs.gov/pub/ Form and Instruction Form 8826........... Disabled Access https://www.irs.gov/
1040). Ordinary Dividends. irs-pdf/f1040sb.pdf. Credit. pub/irs-pdf/
f8826.pdf.
Instruction...................... .................... .................... https://www.irs.gov/pub/ Form................ Form 8828........... Recapture of https://www.irs.gov/
irs-pdf/i1040sb.pdf. Federal Mortgage pub/irs-pdf/
Subsidy. f8828.pdf.
Form............................. Schedule C (Form Profit or Loss from https://www.irs.gov/pub/ Instruction......... .................... ................... https://www.irs.gov/
1040). Business. irs-pdf/f1040sc.pdf. pub/irs-pdf/
i8828.pdf.
Instruction...................... .................... .................... https://www.irs.gov/pub/ Form................ Form 8829........... Expenses for https://www.irs.gov/
irs-pdf/i1040sc.pdf. Business Use of pub/irs-pdf/
Your Home. f8829.pdf.
Form............................. Schedule D (Form Capital Gains and https://www.irs.gov/pub/ Instruction......... .................... ................... https://www.irs.gov/
1040). Losses. irs-pdf/f1040sd.pdf. pub/irs-pdf/
i8829.pdf.
Instruction...................... .................... .................... https://www.irs.gov/pub/ Form and Instruction Form 8833........... Treaty-Based Return https://www.irs.gov/
irs-pdf/i1040sd.pdf. Position pub/irs-pdf/
Disclosure Under f8833.pdf.
Section 6114 or
7701(b).
Form............................. Schedule E (Form Supplemental Income https://www.irs.gov/pub/ Form................ Form 8834........... Qualified Electric https://www.irs.gov/
1040). and Loss. irs-pdf/f1040se.pdf. Vehicle Credit. pub/irs-pdf/
f8834.pdf.
Instruction...................... .................... .................... https://www.irs.gov/pub/ Form and Instruction Form 8835........... Renewable https://www.irs.gov/
irs-pdf/i1040se.pdf. Electricity, pub/irs-pdf/
Refined Coal, and f8835.pdf.
Indian Coal
Production Credit.
Form and Instruction............. Schedule EIC (Form Earned Income Credit https://www.irs.gov/pub/ Instruction......... .................... ................... https://www.irs.gov/
1040). irs-pdf/f1040sei.pdf. pub/irs-pdf/
i8835.pdf.
Form............................. Schedule EIC (SP) Earned Income Credit https://www.irs.gov/pub/ Form and Instruction Form 8838........... Consent to Extend https://www.irs.gov/
(F. 1040). (Spanish version). irs-pdf/f1040sep.pdf. the Time to Assess pub/irs-pdf/
Tax Under Section f8838.pdf.
367-Gain
Recognition
Agreement.
Form............................. Schedule F (Form Profit or Loss from https://www.irs.gov/pub/ Form................ Form 8839........... Qualified Adoption https://www.irs.gov/
1040). Farming. irs-pdf/f1040sf.pdf. Expenses. pub/irs-pdf/
f8839.pdf.
Instruction...................... .................... .................... https://www.irs.gov/pub/ Instruction......... .................... ................... https://www.irs.gov/
irs-pdf/i1040sf.pdf. pub/irs-pdf/
i8839.pdf.
Form............................. Schedule H (Form Household Employment https://www.irs.gov/pub/ Form and Instruction Form 8840........... Closer Connection https://www.irs.gov/
1040). Taxes. irs-pdf/f1040sh.pdf. Exception pub/irs-pdf/
Statement for f8840.pdf.
Aliens.
Instruction...................... .................... .................... https://www.irs.gov/pub/ Form and Instruction Form 8843........... Statement for https://www.irs.gov/
irs-pdf/i1040sh.pdf. Exempt Individuals pub/irs-pdf/
and Individuals f8843.pdf.
with a Medical
Condition.
[[Page 58921]]
Form............................. Schedule J (Form Income Averaging for https://www.irs.gov/pub/ Form and Instruction Form 8844........... Empowerment Zone https://www.irs.gov/
1040). Farmers and irs-pdf/f1040sj.pdf. and Renewal pub/irs-pdf/
Fishermen. Community f8844.pdf.
Employment Credit.
Instruction...................... .................... .................... https://www.irs.gov/pub/ Instruction......... .................... ................... https://www.irs.gov/
irs-pdf/i1040sj.pdf. pub/irs-pdf/
i8844.pdf.
Form............................. Schedule LEP (Form Request for https://www.irs.gov/pub/ Form................ Form 8845........... Indian Employment https://www.irs.gov/
1040). Alternative irs-pdf/f1040lep.pdf. Credit. pub/irs-pdf/
Language Products f8845.pdf.
by Taxpayers with
Limited English
Proficiency (LEP).
Instruction...................... .................... .................... https://www.irs.gov/pub/ Instruction......... .................... ................... https://www.irs.gov/
irs-pdf/i1040lep.pdf. pub/irs-pdf/
i8845.pdf.
Form............................. Schedule LEP (SP) Schedule LEP Limited https://www.irs.gov/pub/ Form and Instruction Form 8846........... Credit for Employer https://www.irs.gov/
(Form 1040(SP)). English Proficiency irs-pdf/f1040les.pdf. Social Security pub/irs-pdf/
(SP). and Medicare Taxes f8846.pdf.
Paid on Certain
Employee Tips.
Form............................. Schedule R (Form Credit for the https://www.irs.gov/pub/ Form................ Form 8853........... Archer MSAa and https://www.irs.gov/
1040). Elderly or the irs-pdf/f1040sr.pdf. Long-Term Care pub/irs-pdf/
Disabled. Insurance f8853.pdf.
Contracts.
Instruction...................... .................... .................... https://www.irs.gov/pub/ Instruction......... .................... ................... https://www.irs.gov/
irs-pdf/i1040sr.pdf. pub/irs-pdf/
i8853.pdf.
Form............................. Schedule SE (Form Self-Employment Tax. https://www.irs.gov/pub/ Form................ Form 8854........... Initial and Annual https://www.irs.gov/
1040). irs-pdf/f1040sse.pdf. Expatriation pub/irs-pdf/
Information f8854.pdf.
Statement.
Instruction...................... .................... .................... https://www.irs.gov/pub/ Instruction......... .................... ................... https://www.irs.gov/
irs-pdf/i1040sse.pdf. pub/irs-pdf/
i8854.pdf.
Form and Instruction............. Form 1040 V......... Payment Voucher..... https://www.irs.gov/pub/ Form................ Form 8858........... Information Return https://www.irs.gov/
irs-pdf/f1040v.pdf. of U.S. Persons pub/irs-pdf/
with Respect to f8858.pdf.
Foreign
Disregarded
Entities.
Form and Instruction............. Form 1040 ES/OCR.... Estimated Tax for Form 1040-ES(OCR) Instruction......... .................... ................... https://www.irs.gov/
Individuals contains four estimated pub/irs-pdf/
(Optical Character tax payment vouchers. i8858.pdf.
Recognition with Form 1040-ES (OCR) is
Form 1040V). included in the 2021 Tax
Package 1040ES/V mail
out
Form and Instruction............. Form 1040 ES........ Estimate Tax for https://www.irs.gov/pub/ Form................ Schedule M (Form Transactions https://www.irs.gov/
Individuals. irs-pdf/f1040es.pdf. 8858). Between controlled pub/irs-pdf/
Foreign f8858sm.pdf.
Disregarded Entity
and Filer or Other
Related Entities.
Form and Instruction............. Form 1040 ES (NR)... U.S. Estimated Tax https://www.irs.gov/pub/ Form................ Form 8859........... District of https://www.irs.gov/
for Nonresident irs-pdf/f1040esn.pdf. Columbia First- pub/irs-pdf/
Alien Individuals. Time Homebuyer f8859.pdf.
Credit.
Form and Instruction............. Form 1040 ES (PR)... Federales Estimadas https://www.irs.gov/pub/ Form................ Form 8862........... Information to https://www.irs.gov/
del Trabajo por irs-pdf/f1040esp.pdf. Claim Earned pub/irs-pdf/
Cuenta Propia y Income Credit f8862.pdf.
sobre el Impleo de After Disallowance.
Empleados Domestocs-
Puerto Rico.
Form............................. Schedule 8812 (Form Additional Child Tax https://www.irs.gov/pub/ Instruction......... .................... ................... https://www.irs.gov/
1040). Credit. irs-pdf/f1040s8.pdf. pub/irs-pdf/
i8862.pdf.
[[Page 58922]]
Instruction...................... .................... Instructions for https://www.irs.gov/pub/ Form................ Form 8862(SP)....... Information to https://www.irs.gov/
Schedule 8812. irs-pdf/i1040s8.pdf. Claim Earned pub/irs-pdf/
Income Credit f8862sp.pdf.
After Disallowance
(Spanish Version).
Form............................. Schedule 8812(SP) Additional Tax https://www.irs.gov/pub/ Instruction......... .................... ................... https://www.irs.gov/
(Form 1040). Credit (Spanish irs-pdf/f1040s8s.pdf. pub/irs-pdf/
version). i8862sp.pdf.
Instruction...................... .................... Instructions for https://www.irs.gov/pub/ Form................ Form 8863........... Education Credits.. https://www.irs.gov/
Schedule 8812 irs-pdf/i1040s8s.pdf. pub/irs-pdf/
(Spanish version). f8863.pdf.
Form............................. Form 461............ Limitation on https://www.irs.gov/pub/ Instruction......... .................... ................... https://www.irs.gov/
Business Losses. irs-pdf/f461.pdf. pub/irs-pdf/
i8863.pdf.
Instruction...................... .................... Instructions for https://www.irs.gov/pub/ Form................ Form 8864........... Biodiesel and https://www.irs.gov/
Form 461, irs-pdf/i461.pdf. Renewable Diesel pub/irs-pdf/
Limitation on Fuels Credit. f8864.pdf.
Business Losses.
Form and Instruction............. Form 673............ Statement for https://www.irs.gov/pub/ Instruction......... .................... Instructions for https://www.irs.gov/
Claiming Exemption irs-pdf/f673.pdf. Form 8864, pub/irs-pdf/
from Withholding on Biodiesel and i8864.pdf.
Foreign Earned Renewable Diesel
Income Eligible for Fuels Credit.
the Exclusions
Provided by Section
911.
Form............................. Form 926............ Return by a U.S. https://www.irs.gov/pub/ Form................ Form 8865........... Return of U.S. https://www.irs.gov/
Transferor of irs-pdf/f926.pdf. Persons with pub/irs-pdf/
Property to a Respect to Certain f8865.pdf.
Foreign Corporation. Foreign
Partnerships.
Instruction...................... .................... .................... https://www.irs.gov/pub/ Form................ Schedule K-1 (Form Partner's Share of https://www.irs.gov/
irs-pdf/i926.pdf. 8865). Income Deductions, pub/irs-pdf/
Credits, etc. f8865sk1.pdf.
Form............................. Form 965-A.......... Individual Report of https://www.irs.gov/pub/ Form................ Schedule K-2 (Form Partners' https://www.irs.gov/
Net 965 Tax irs-pdf/f965a.pdf. 8865). Distributive Share pub/irs-pdf/
Liability. Items--Internation f8865sk2.pdf.
al.
Instruction...................... Form 965-A.......... .................... https://www.irs.gov/pub/ Form................ Schedule K-3 (Form Partner's Share of https://www.irs.gov/
irs-pdf/i965a.pdf. 8865). Income, pub/irs-pdf/
Deductions, f8865sk3.pdf.
Credits, etc.
International.
Form............................. Form 965-C.......... Transfer Agreement https://www.irs.gov/pub/ Form................ Schedule O (Form Transfer of https://www.irs.gov/
Under 965(h)(3). irs-pdf/f965c.pdf. 8865). Property to a pub/irs-pdf/
Foreign f8865so.pdf.
Partnership.
Instruction...................... .................... .................... https://www.irs.gov/pub/ Form................ Schedule P (Form Acquisitions, https://www.irs.gov/
irs-pdf/i965c.pdf. 8865). Dispositions, and pub/irs-pdf/
Changes of f8865sp.pdf.
Interests in a
Foreign
Partnership.
Form and Instruction............. Form 970............ Application to Use https://www.irs.gov/pub/ Instruction......... .................... ................... https://www.irs.gov/
LIFO Inventory irs-pdf/f970.pdf. pub/irs-pdf/
Method. i8865.pdf.
Form and Instruction............. Form 972............ Consent of https://www.irs.gov/pub/ Form................ Form 8866........... Interest https://www.irs.gov/
Shareholder to irs-pdf/f972.pdf. Corporation Under pub/irs-pdf/
Include Specific the Look-Back f8866.pdf.
Amount in Gross Method for
Income. Property
Depreciated Under
the Income
Forecast Method.
Form............................. Form 982............ Reduction of Tax https://www.irs.gov/pub/ Instruction......... .................... ................... https://www.irs.gov/
Attributes Due to irs-pdf/f982.pdf. pub/irs-pdf/
Discharge of i8866.pdf.
Indebtedness (and
Section 1082 Basis
Adjustment).
Instruction...................... .................... .................... https://www.irs.gov/pub/ .................... Form 8867........... Paid Preparer's Due https://www.irs.gov/
irs-pdf/i982.pdf. Diligence pub/irs-pdf/
Checklist. f8867.pdf.
[[Page 58923]]
Form............................. Form 1045........... Application for https://www.irs.gov/pub/ Instruction......... .................... ................... https://www.irs.gov/
Tentative Refund. irs-pdf/f1045.pdf. pub/irs-pdf/
i8867.pdf.
Instruction...................... .................... .................... https://www.irs.gov/pub/ Form................ Form 8873........... Extraterritorial https://www.irs.gov/
irs-pdf/i1045.pdf. Income Exclusion. pub/irs-pdf/
f8873.pdf.
Form............................. Form 1098-F......... Fines, Penalties and https://www.irs.gov/pub/ Instruction......... .................... ................... https://www.irs.gov/
Other Amounts. irs-pdf/f1098f.pdf. pub/irs-pdf/
i8873.pdf.
Instruction...................... .................... Instructions for https://www.irs.gov/pub/ Form and Instruction Form 8874........... New Markets Credit. https://www.irs.gov/
Form 1098-F, Fines, irs-pdf/i1098f.pdf. pub/irs-pdf/
Penalties and Other f8874.pdf.
Amounts.
Form............................. Form 1116........... Foreign Tax Credit.. https://www.irs.gov/pub/ Form and Instruction Form 8878........... IRS e-file https://www.irs.gov/
irs-pdf/f1116.pdf. Signature pub/irs-pdf/
Authorization for f8878.pdf.
Form 4686 or Form
2350.
Instruction...................... .................... .................... https://www.irs.gov/pub/ Form and Instruction Form 8878 SP........ Autorizacion de https://www.irs.gov/
irs-pdf/i1116.pdf. firma para pub/irs-pdf/
presentar por f8878sp.pdf.
medio del IRS e-
file para el
Formulario 4868
(SP) o el
Formulario 2350
(SP).
Form and Instruction............. Form 1127........... Application for https://www.irs.gov/pub/ Form and Instruction Form 8879........... IRS e-file https://www.irs.gov/
Extension of Time irs-pdf/f1127.pdf. Signature pub/irs-pdf/
for Payment of Tax. Authorization. f8879.pdf.
Form............................. Form 1128........... Application to https://www.irs.gov/pub/ Form and Instruction Form 8879 SP........ Autorizacion de https://www.irs.gov/
Adopt, Change, or irs-pdf/f1128.pdf. firm para pub/irs-pdf/
Retain a Tax Year. presentar la f8879sp.pdf.
Declaracion por
medio del IRS e-
file.
Instruction...................... .................... .................... https://www.irs.gov/pub/ Form and Instruction Form 8880........... Credit for https://www.irs.gov/
irs-pdf/i1128.pdf. Qualified pub/irs-pdf/
Retirement Savings f8880.pdf.
Contributions.
Form and Instruction............. Form 1310........... Statement of Person https://www.irs.gov/pub/ Form................ Form 8881........... Credit for Small https://www.irs.gov/
Claiming Refund Due irs-pdf/f1310.pdf. Employer Pensions pub/irs-pdf/
to a Deceased Plan Startup Costs. f8881.pdf.
Taxpayer.
Form............................. Form 2106........... Employee Business https://www.irs.gov/pub/ Instruction......... .................... ................... https://www.irs.gov/
Expenses. irs-pdf/f2106.pdf. pub/irs-pdf/
i8881.pdf.
Instruction...................... .................... .................... https://www.irs.gov/pub/ Form and Instruction Form 8882........... Credit for Employer- https://www.irs.gov/
irs-pdf/i2106.pdf. Provided Childcare pub/irs-pdf/
Facilities and f8882.pdf.
Services.
Form and Instruction............. Form 2120........... Multiple Support https://www.irs.gov/pub/ Form................ Form 8886........... Reportable https://www.irs.gov/
Declaration. irs-pdf/f2120.pdf. Transaction pub/irs-pdf/
Disclosure f8886.pdf.
Statement.
Form............................. Form 2210........... Underpayment of https://www.irs.gov/pub/ Instruction......... .................... ................... https://www.irs.gov/
Estimated Tax by irs-pdf/f2210.pdf. pub/irs-pdf/
Individuals, i8886.pdf.
Estates, and Trusts.
Instruction...................... .................... .................... https://www.irs.gov/pub/ Form and Instruction Form 8888........... Direct Deposit of https://www.irs.gov/
irs-pdf/i2210.pdf. Refund to More pub/irs-pdf/
than One Account. f8888.pdf.
Form............................. Form 2210-F......... Underpayment of https://www.irs.gov/pub/ Form................ Form 8889........... Health Savings https://www.irs.gov/
Estimated Tax by irs-pdf/f2210f.pdf. Accounts (HSAs). pub/irs-pdf/
Farmers and f8889.pdf.
Fishermen.
Instruction...................... .................... .................... https://www.irs.gov/pub/ Instruction......... .................... ................... https://www.irs.gov/
irs-pdf/i2210f.pdf. pub/irs-pdf/
i8889.pdf.
Form and Instruction............. Form 2350........... Application for https://www.irs.gov/pub/ Form and Instruction Form 8896........... Low Sulfur Diesel https://www.irs.gov/
Extension of Time irs-pdf/f2350.pdf. Fuel Production pub/irs-pdf/
to File U.S. Income Credit. f8896.pdf.
Tax Return.
[[Page 58924]]
Form and Instruction............. Form 2350 SP........ Solicitud de https://www.irs.gov/pub/ Form................ Form 8898........... Statement for https://www.irs.gov/
Prorroga para irs-pdf/f2350sp.pdf. Individuals Who pub/irs-pdf/
Presentar la Begin or End Bona f8898.pdf.
Declaracion del Fide Residence in
Impuesto Personal a U.S. Possession.
sobre el Ingreso de
lose Estados Unidos.
Form............................. Form 2441........... Child and Dependent https://www.irs.gov/pub/ Instruction......... .................... ................... https://www.irs.gov/
Care Expenses. irs-pdf/f2441.pdf. pub/irs-pdf/
i8898.pdf.
Instruction...................... .................... .................... https://www.irs.gov/pub/ Form................ Form 8900........... Qualified Railroad https://www.irs.gov/
irs-pdf/i2441.pdf. Track Maintenance pub/irs-pdf/
Credit. f8900.pdf.
Form............................. Form 2555........... Foreign Earned https://www.irs.gov/pub/ Instruction......... .................... ................... https://www.irs.gov/
Income. irs-pdf/f2555.pdf. pub/irs-pdf/
i8900.pdf.
Instruction...................... .................... .................... https://www.irs.gov/pub/ Form................ Form 8903........... Domestic Production https://www.irs.gov/
irs-pdf/i2555.pdf. Activities pub/irs-pdf/
Deduction. f8903.pdf.
Form............................. Form 3115........... Application for https://www.irs.gov/pub/ Instruction......... .................... ................... https://www.irs.gov/
Change in irs-pdf/f3115.pdf. pub/irs-pdf/
Accounting Method. i8903.pdf.
Instruction...................... .................... .................... https://www.irs.gov/pub/ Form and Instruction Form 8906........... Distills Spirits https://www.irs.gov/
irs-pdf/i3115.pdf. Credit. pub/irs-pdf/
f8906.pdf.
Form............................. Form 3468........... Investment Credit... https://www.irs.gov/pub/ Form................ Form 8908........... Energy Efficient https://www.irs.gov/
irs-pdf/f3468.pdf. Home Credit. pub/irs-pdf/
f8908.pdf.
Instruction...................... .................... .................... https://www.irs.gov/pub/ Instruction......... .................... ................... https://www.irs.gov/
irs-pdf/i3468.pdf. pub/irs-pdf/
i8908.pdf.
Form............................. Form 3520........... Annual Return to https://www.irs.gov/pub/ Form................ Form 8910........... Alternative Motor https://www.irs.gov/
Report Transactions irs-pdf/f3520.pdf. Vehicle Credit. pub/irs-pdf/
with Foreign Trusts f8910.pdf.
and Receipt of
Certain Foreign
Gifts.
Instruction...................... .................... .................... https://www.irs.gov/pub/ Instruction......... .................... ................... https://www.irs.gov/
irs-pdf/i3520.pdf. pub/irs-pdf/
i8910.pdf.
Form............................. Form 3800........... General Business https://www.irs.gov/pub/ Form................ Form 8911........... Alternative Fuel https://www.irs.gov/
Credit. irs-pdf/f3800.pdf. Vehicle Refueling pub/irs-pdf/
Property Credit. f8911.pdf.
Instruction...................... .................... .................... https://www.irs.gov/pub/ Instruction......... .................... ................... https://www.irs.gov/
irs-pdf/i3800.pdf. pub/irs-pdf/
i8911.pdf.
Form............................. Form 3903........... Moving Expenses..... https://www.irs.gov/pub/ Form................ Form 8912........... Credit to Holders https://www.irs.gov/
irs-pdf/f3903.pdf. of Tax Credit pub/irs-pdf/
Bonds. f8912.pdf.
Instruction...................... .................... .................... https://www.irs.gov/pub/ Instruction......... .................... ................... https://www.irs.gov/
irs-pdf/i3903.pdf. pub/irs-pdf/
i8912.pdf.
Form............................. Form 4070........... Employee's Report of https://www.irs.gov/pub/ Form................ Form 8915-C......... Qualified 2018 https://www.irs.gov/
Tips to Employer. irs-pdf/p1244.pdf. Disaster pub/irs-pdf/
Retirement Plan f8915c.pdf.
Distributions and
Repayments.
Form............................. Form 4070A.......... Employee's Daily https://www.irs.gov/pub/ Instruction......... .................... Instructions for https://www.irs.gov/
Record of Tips. irs-pdf/p1244.pdf. Form 8915-C, pub/irs-pdf/
Qualified 2018 i8915c.pdf.
Disaster
Retirement Plan
Distributions and
Repayments.
Form............................. Form 4136........... Credit for Federal https://www.irs.gov/pub/ Form................ 8915-D.............. Qualified 2019 https://www.irs.gov/
Tax Paid on Fuels. irs-pdf/f4136.pdf. Disaster pub/irs-pdf/
Retirement Plan f8915d.pdf.
Distributions and
Repayments.
Instruction...................... .................... .................... https://www.irs.gov/pub/ Instruction......... .................... Instructions for https://www.irs.gov/
irs-pdf/i4136.pdf. 8915-D Qualified pub/irs-pdf/
2019 Disaster i8915d.pdf.
Retirement Plan
Distributions and
Repayments.
[[Page 58925]]
Form and Instruction............. Form 4137........... Social Security and https://www.irs.gov/pub/ Form................ Form 8915-F......... Qualified Disaster https://www.irs.gov/
Medicare Tax on irs-pdf/f4137.pdf. Retirement Plan_ pub/irs-pdf/
Underreported Tip Distributions and f8915f.pdf.
Income. Repayments.
Form............................. Form 4255........... Recapture of https://www.irs.gov/pub/ Instruction......... .................... ................... https://www.irs.gov/
Investment Credit. irs-pdf/f4255.pdf. pub/irs-pdf/
i8915f.pdf.
Instruction...................... .................... .................... https://www.irs.gov/pub/ Form and Instruction Form 8919........... Uncollected Social https://www.irs.gov/
irs-pdf/i4255.pdf. Security and pub/irs-pdf/
Medicare Tax on f8919.pdf.
Wages.
Form and Instruction............. Form 4361........... Application for https://www.irs.gov/pub/ Form................ Form 8925........... Report of Employer- https://www.irs.gov/
Exemption from Self- irs-pdf/f4361.pdf. Owned Life pub/irs-pdf/
Employment Tax for Insurance f8925.pdf.
Use by Ministers, Contracts.
Members of
Religious Orders,
and Christian
Science
Practitioners.
Form............................. Form 4562........... Depreciation and https://www.irs.gov/pub/ Form and Instruction Form 8932........... Credit for Employer https://www.irs.gov/
Amortization. irs-pdf/f4562.pdf. Differential Wage pub/irs-pdf/
Payments. f8932.pdf.
Instruction...................... .................... .................... https://www.irs.gov/pub/ Form................ Form 8933........... Carbon Dioxide https://www.irs.gov/
irs-pdf/i4562.pdf. Sequestration pub/irs-pdf/
Credit. f8933.pdf.
Form and Instruction............. Form 4563........... Exclusion of Income https://www.irs.gov/pub/ Instruction......... .................... ................... https://www.irs.gov/
for Bona Fide irs-pdf/f4563.pdf. pub/irs-pdf/
Residents of i8933.pdf.
American Samoa.
Form............................. Form 4684........... Causalities and https://www.irs.gov/pub/ Form and Instruction Form 8936........... Qualified Plug-In https://www.irs.gov/
Thefts. irs-pdf/f4684.pdf. Electric Drive pub/irs-pdf/
Motor Vehicle f8936.pdf.
Credit.
Instruction...................... .................... .................... https://www.irs.gov/pub/ Instruction......... .................... ................... https://www.irs.gov/
irs-pdf/i4684.pdf. pub/irs-pdf/
i8936.pdf.
Form............................. Form 4797........... Sale of Business https://www.irs.gov/pub/ Form................ Form 8941........... Credit for Small https://www.irs.gov/
Property. irs-pdf/f4797.pdf. Employer Health pub/irs-pdf/
Insurance Premiums. f8941.pdf.
Instruction...................... .................... .................... https://www.irs.gov/pub/ Instruction......... .................... ................... https://www.irs.gov/
irs-pdf/i4797.pdf. pub/irs-pdf/
i8941.pdf.
Form and Instruction............. Form 4835........... Farm Rental Income https://www.irs.gov/pub/ Form................ Form 8949........... Sales and other https://www.irs.gov/
and Expenses. irs-pdf/f4835.pdf. Dispositions of pub/irs-pdf/
Capital Assets. f8949.pdf.
Form and Instruction............. Form 4852........... Substitute for Form https://www.irs.gov/pub/ Instruction......... .................... ................... https://www.irs.gov/
W-2, Wage and Tax irs-pdf/f4852.pdf. pub/irs-pdf/
Statement or Form i8949.pdf.
1099-R,
Distributions from
Pension Annuities,
Retirement or
Profit-Sharing
Plans, IRAs,
Insurance
Contracts, etc.
Form and Instruction............. Form 4852(SP)....... Substitute for Form Still under development Form................ Form 8958........... Allocation of Tax https://www.irs.gov/
W-2, Wage and Tax at the time of release Amounts Between pub/irs-pdf/
Statement or Form of this notice Certain f8958.pdf.
1099-R, Individuals in
Distributions from Community Property
Pension Annuities, States.
Retirement or
Profit-Sharing
Plans, IRAs,
Insurance
Contracts, etc.
(Spanish Version).
[[Page 58926]]
Form and Instruction............. Form 4868........... Application for https://www.irs.gov/pub/ Form................ Form 8962........... Premium Tax Credit. https://www.irs.gov/
Automatic Extension irs-pdf/f4868.pdf. pub/irs-pdf/
of Time to File f8962.pdf.
Individual U.S.
Income Tax Return.
Form and Instruction............. Form 4868 SP........ Solicitud de https://www.irs.gov/pub/ Instruction......... .................... ................... https://www.irs.gov/
Prorroga Automatica irs-pdf/f4868sp.pdf. pub/irs-pdf/
para Presentar la i8962.pdf.
Declaracion del
Impuesto sobre el
Ingreso Personal de
los Estados Unidos.
Form and Instruction............. Form 4952........... Investment Interest https://www.irs.gov/pub/ Form................ 8993................ Section 250 https://www.irs.gov/
Expense Deduction. irs-pdf/f4952.pdf. Deduction for pub/irs-pdf/
Foreign-Derived f8993.pdf.
Intangible Income
(FDII) and Global
Intangible Low-
Taxed Income
(GILTI).
Form and Instruction............. Form 4970........... Tax on Accumulation https://www.irs.gov/pub/ Instruction......... .................... ................... https://www.irs.gov/
Distribution of irs-pdf/f4970.pdf. pub/irs-pdf/
Trusts. i8993.pdf.
Form and Instruction............. Form 4972........... Tax on Lump-Sum https://www.irs.gov/pub/ Form................ Form 8994........... Employer Credit for https://www.irs.gov/
Distributions. irs-pdf/f4972.pdf. Paid Family and pub/irs-pdf/
Medical Leave. f8994.pdf.
Form and Instruction............. Form 5074........... Allocation of https://www.irs.gov/pub/ Instruction......... .................... ................... https://www.irs.gov/
Individual Income irs-pdf/f5074.pdf. pub/irs-pdf/
Tax to Guam or the i8994.pdf.
Commonwealth of the
Northern Mariana
Islands (CNMI).
Form and Instruction............. Form 5213........... Election to Postpone https://www.irs.gov/pub/ Form................ Form 8995........... Qualified Business https://www.irs.gov/
Determination as to irs-pdf/f5213.pdf. Income Deduction pub/irs-pdf/
Whether the Simplified f8995.pdf.
Presumption Applies Computation.
that an Activity is
Engaged in for
Profit.
Form............................. Form 5329........... Additional Taxes on https://www.irs.gov/pub/ Instruction......... .................... ................... https://www.irs.gov/
Qualified Plans irs-pdf/f5329.pdf. pub/irs-pdf/
(Including IRAs) i8995.pdf.
and Other Tax-
Favored Accounts.
Instruction...................... .................... .................... https://www.irs.gov/pub/ Form................ Form 8995-A......... Qualified Business https://www.irs.gov/
irs-pdf/i5329.pdf. Income Deduction. pub/irs-pdf/
f8995a.pdf.
Form............................. Form 5405........... First-Time Homebuyer https://www.irs.gov/pub/ Form................ Schedule A (Form Specified Service https://www.irs.gov/
Credit. irs-pdf/f5405.pdf. 8995-A). Trades or pub/irs-pdf/
Businesses. f8995aa.pdf.
Instruction...................... .................... .................... https://www.irs.gov/pub/ Form................ Schedule B (Form Aggregation of https://www.irs.gov/
irs-pdf/i5405.pdf. 8995-A). Business pub/irs-pdf/
Operations. f8995ab.pdf.
Form............................. Form 5471........... Information Return https://www.irs.gov/pub/ Form................ Schedule C (Form Loss Netting And https://www.irs.gov/
of U.S. Persons irs-pdf/f5471.pdf. 8995-A). Carryforward. pub/irs-pdf/
with Respect to f8995ac.pdf.
Certain Foreign
Corporations.
Form............................. Schedule J (Form Accumulated Earnings https://www.irs.gov/pub/ Form................ Schedule D (Form Special Rules for https://www.irs.gov/
5471). and Profits (E&P) irs-pdf/f5471sj.pdf. 8995-A). Patrons of pub/irs-pdf/
and Taxes of Agricultural or f8995ad.pdf.
Controlled Foreign Horticultural
Corporations. Cooperatives.
[[Page 58927]]
Form............................. Schedule M (Form Transactions Between https://www.irs.gov/pub/ Instruction......... .................... ................... https://www.irs.gov/
5471). Controlled Foreign irs-pdf/f5471sm.pdf. pub/irs-pdf/
Corporation and i8995a.pdf.
Shareholders or
Other Related
Persons.
Form............................. Schedule O (Form Organization or https://www.irs.gov/pub/ Form................ 9000................ Alternative Media https://www.irs.gov/
5471). Reorganization of irs-pdf/f5471so.pdf. Preference. pub/irs-pdf/
Foreign f9000.pdf.
Corporation, and
Acquisitions and
Dispositions of its
Stock.
Instruction...................... .................... .................... https://www.irs.gov/pub/ Form................ 9000(SP)............ Alternative Media https://www.irs.gov/
irs-pdf/i5471.pdf. Preference pub/irs-pdf/
(Spanish Version). f9000sp.pdf.
Form............................. Form 5695........... Residential Energy https://www.irs.gov/pub/ Form and Instruction Form 9465........... Installment https://www.irs.gov/
Credits. irs-pdf/f5695.pdf. Agreement Request. pub/irs-pdf/
f9465.pdf.
Instruction...................... .................... .................... https://www.irs.gov/pub/ Instruction......... .................... ................... https://www.irs.gov/
irs-pdf/i5695.pdf. pub/irs-pdf/
i9465.pdf.
Form............................. Form 5713........... International https://www.irs.gov/pub/ Form and Instruction Form 9465 SP........ Solicitud para un https://www.irs.gov/
Boycott Report. irs-pdf/f5713.pdf. Plan de Pagos a pub/irs-pdf/
Plazos. f9465sp.pdf.
Form............................. Schedule A (Form International https://www.irs.gov/pub/ Instruction......... .................... ................... https://www.irs.gov/
5713). Boycott Factor irs-pdf/f5713sa.pdf. pub/irs-pdf/
(Section 999(c)(1)). i9465sp.pdf.
Form............................. Schedule B (Form Specifically https://www.irs.gov/pub/ Form................ Form T (Timber)..... Forest Activities https://www.irs.gov/
5713). Attributable Taxes irs-pdf/f5713sb.pdf. Schedules. pub/irs-pdf/ft.pdf.
and Income (Section
999(c)(2)).
Form............................. Schedule C (Form Tax Effect of the https://www.irs.gov/pub/ Instruction......... .................... ................... https://www.irs.gov/
5713). International irs-pdf/f5713sc.pdf. pub/irs-pdf/it.pdf.
Boycott Provisions.
Instruction...................... .................... .................... https://www.irs.gov/pub/ Form and Instruction Form W-4............ Employee's https://www.irs.gov/
irs-pdf/i5713.pdf. Withholding pub/irs-pdf/fw4.pdf.
Allowance
Certificate.
Form............................. Form 5884........... Work Opportunity https://www.irs.gov/pub/ Form and Instruction Form W-4 (SP)....... Certificado de https://www.irs.gov/
Cost. irs-pdf/f5884.pdf. Exencion de la pub/irs-pdf/
Retencion del fw4sp.pdf.
Empleado.
Instruction...................... .................... .................... https://www.irs.gov/pub/ Form and Instruction Form W-4 (KO)....... Employee's https://www.irs.gov/
irs-pdf/i5884.pdf. Withholding pub/irs-pdf/
Allowance fw4ko.pdf.
Certificate
(Korean Version).
Form............................. Form 5884-A......... Credits for Affected https://www.irs.gov/pub/ Form and Instruction Form W-4 (RU)....... Employee's https://www.irs.gov/
Disaster Area irs-pdf/f5884a.pdf. Withholding pub/irs-pdf/
Employees. Allowance fw4ru.pdf.
Certificate
(Russian Version).
Instruction (F5884A) .................... https://www.irs.gov/pub/ Form and Instructio. Form W-4 (VIE)...... Employee's https://www.irs.gov/
irs-pdf/i5884a.pdf. Withholding pub/irs-pdf/
Allowance fw4vie.pdf.
Certificate
(Vietnamese
Version).
Form............................. Form 6198........... At-Risk Limitations. https://www.irs.gov/pub/ Form and Instruction Form W-4 (ZH-S)..... Employee's https://www.irs.gov/
irs-pdf/f6198.pdf. Withholding pub/irs-pdf/
Allowance fw4zhs.pdf.
Certificate
(Chinese--Simple
Version).
Instruction...................... .................... .................... https://www.irs.gov/pub/ Form and Instruction Form W-4 (ZH-T)..... Employee's https://www.irs.gov/
irs-pdf/i6198.pdf. Withholding pub/irs-pdf/
Allowance fw4zht.pdf.
Certificate
(Chinese--Traditio
nal Version).
Form............................. Form 6251........... Alternative Minimum https://www.irs.gov/pub/ Form and Instruction Form W-4 P.......... Withholding https://www.irs.gov/
Tax_Individuals. irs-pdf/f6251.pdf. Certificate for pub/irs-pdf/
Pension or Annuity fw4p.pdf.
Payments.
[[Page 58928]]
Instruction...................... Form 6251........... .................... https://www.irs.gov/pub/ Form and Instruction Form W-4 S.......... Request for Federal https://www.irs.gov/
irs-pdf/i6251.pdf. Income Tax pub/irs-pdf/
Withholding from fw4s.pdf.
Sick Pay.
Form and Instruction............. Form 6252........... Installment Sale https://www.irs.gov/pub/ Form and Instruction Form W-4 V.......... Voluntary https://www.irs.gov/
Income. irs-pdf/f6252.pdf. Withholding pub/irs-pdf/
Request. fw4v.pdf.
Form............................. Form 6478........... Biofuel Producer https://www.irs.gov/pub/ Form and Instruction Form W-4 R.......... Withholding https://www.irs.gov/
Credit. irs-pdf/f6478.pdf. Certificate for pub/irs-pdf/
Retirement fw4r.pdf.
Payments Other
Than Pensions or
Annuities.
Instruction...................... .................... .................... https://www.irs.gov/pub/ Form and Instruction Form W-7............ Application for IRS https://www.irs.gov/
irs-pdf/i6478.pdf. Individual pub/irs-pdf/fw7.pdf.
Taxpayer
Identification
Number.
Form............................. Form 6765........... Credit for https://www.irs.gov/pub/ Instruction......... .................... ................... https://www.irs.gov/
Increasing Research irs-pdf/f6765.pdf. pub/irs-pdf/iw7.pdf.
Activities.
Instruction...................... .................... .................... https://www.irs.gov/pub/ Form................ Form W-7 A.......... Application for https://www.irs.gov/
irs-pdf/i6765.pdf. Taxpayer pub/irs-pdf/
Identification fw7a.pdf.
Number for Pending
U.S. Adoptions.
Form and Instruction............. Form 6781........... Gains and Losses https://www.irs.gov/pub/ Instruction......... .................... ................... https://www.irs.gov/
from Section 1256 irs-pdf/f6781.pdf. pub/irs-pdf/
Contracts and iw7a.pdf.
Straddles.
Form............................. Form 7203........... S Corporation https://www.irs.gov/pub/ Form and Instruction Form W-7 (SP)....... Solicitud de Numero https://www.irs.gov/
Shareholder Stock irs-pdf/f7203.pdf. de Indenticacion pub/irs-pdf/
and Debt Basis Personal del fw7sp.pdf.
Limitations. Contribuyente del
Servico de
Impuestos Internos.
Instruction...................... .................... .................... https://www.irs.gov/pub/ Instruction......... .................... ................... https://www.irs.gov/
irs-pdf/i7203.pdf. pub/irs-pdf/
iw7sp.pdf.
Form............................. Form 7204........... Consent to Extend Still under development Form................ Form W-7 (COA)...... Certificate of https://www.irs.gov/
the Time to Assess at the time of release Accuracy for IRS pub/irs-pdf/
Tax Related to of this notice. Individual fw7coa.pdf.
Contested Foreign Taxpayer
Income Taxes-- Identification
Provisional Foreign Number.
Tax Credit
Agreement.
Instruction...................... .................... .................... Still under development Other: Notice 2006- .................... ................... https://www.irs.gov/
at the time of release 52. pub/irs-irbs/irb06-
of this notice 26.pdf.
Form............................. Form 8082........... Notice of https://www.irs.gov/pub/ Other: Notice 2008- .................... ................... https://www.irs.gov/
Inconsistent irs-pdf/f8082.pdf. 40. pub/irs-irbs/irb08-
Treatment or 14.pdf.
Administrative
Adjustment Request
(AAR).
Instruction...................... .................... .................... https://www.irs.gov/pub/ Other: Publication .................... ................... https://www.irs.gov/
irs-pdf/i8082.pdf. 972 Tables. pub/irs-pdf/
p972.pdf.
Form............................. Form 8275........... Disclosure Statement https://www.irs.gov/pub/ Other: TD 9408...... .................... ................... https://www.irs.gov/
irs-pdf/f8275.pdf. pub/irs-irbs/irb08-
33.pdf.
Instruction...................... .................... .................... https://www.irs.gov/pub/ Other: Rev. Proc. .................... ................... https://www.irs.gov/
irs-pdf/i8275.pdf. 2004-12. pub/irs-irbs/irb04-
09.pdf.
Form............................. Form 8275-R......... Regulation https://www.irs.gov/pub/
Disclosure irs-pdf/f8275r.pdf.
Statement.
Instruction...................... .................... .................... https://www.irs.gov/pub/ Other: TD 9902...... .................... ................... https://
irs-pdf/i8275r.pdf. www.govinfo.gov/
content/pkg/FR-2020-
07-23/pdf/2020-
15351.pdf?utm_medium
=email&utm_campaign=
subscription+mailing
+list&A1utm_source=f
ederalregister.gov.
[[Page 58929]]
Form............................. Form 8283........... Noncash Charitable https://www.irs.gov/pub/ Other: TD 9920...... .................... ................... https://
Contributions. irs-pdf/f8283.pdf. www.govinfo.gov/
content/pkg/FR-2020-
10-01/pdf/2020-
21777.pdf.
Instruction...................... .................... .................... https://www.irs.gov/pub/ Other: TD 9924...... .................... ................... https://
irs-pdf/i8283.pdf. www.govinfo.gov/
content/pkg/FR-2020-
10-06/pdf/2020-
22071.pdf.
Form and Instruction............. Form 8332........... Release of Claim to https://www.irs.gov/pub/ Other: TD 9959...... .................... ................... https://
Exemption for Child irs-pdf/f8332.pdf. www.govinfo.gov/
of Divorced or content/pkg/FR-2022-
Separated Parents. 01-04/pdf/2021-
27887.pdf.
Form and Instruction............. Form 8379........... Injured Spouse Claim https://www.irs.gov/pub/
and Allocation. irs-pdf/f8379.pdf.
Instruction...................... .................... .................... <a href="https://www.irs.gov/pub/irs-pdf/i8379.pdf">https://www.irs.gov/pub/irs-pdf/i8379.pdf</a>.
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[FR Doc. 2022-20960 Filed 9-27-22; 8:45 am]
BILLING CODE 4830-01-P
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</html>Indexed from Federal Register on September 28, 2022.
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