Notice2022-20962
Proposed Collection; Comment Request for Forms 1065, 1066, 1120, 1120-C, 1120-F, 1120-H, 1120-ND, 1120-S,1120-SF,1120-FSC,1120-L,1120-PC,1120-REIT,1120-RIC,1120-POL, and Related Attachments
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 general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995 (PRA). The IRS is soliciting comments on forms used by business entity taxpayers. (See Appendix-A of this notice for a list of forms, schedules, and related attachments).
Full Text
<html>
<head>
<title>Federal Register, Volume 87 Issue 187 (Wednesday, September 28, 2022)</title>
</head>
<body><pre>
[Federal Register Volume 87, Number 187 (Wednesday, September 28, 2022)]
[Notices]
[Pages 58933-58941]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2022-20962]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Forms 1065, 1066, 1120,
1120-C, 1120-F, 1120-H, 1120-ND, 1120-S,1120-SF,1120-FSC,1120-L,1120-
PC,1120-REIT,1120-RIC,1120-POL, and Related Attachments
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice and request for comments.
-----------------------------------------------------------------------
SUMMARY: The Internal Revenue Service, as part of its continuing effort
to reduce paperwork and respondent burden, invites the general public
and other Federal agencies to take this opportunity to comment on
proposed and/or continuing information collections, as required by the
Paperwork Reduction Act of 1995 (PRA). The IRS is soliciting comments
on forms used by business entity taxpayers. (See Appendix-A of this
notice for a list of forms, schedules, and related attachments).
DATES: Written comments should be received on or before November 28,
2022 to be assured of consideration.
ADDRESSES: Direct all written comments to Andres Garcia, Internal
Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC
20224, or by email to <a href="/cdn-cgi/l/email-protection#156567743b767a7878707b6166557c67663b727a63"><span class="__cf_email__" data-cfemail="324240531c515d5f5f575c4641725b40411c555d44">[email protected]</span></a>. Include OMB Control No.
1545-0123 in the subject line of the message.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the form and instructions should be directed to Sara
Covington, at (202)-317-5744, Internal Revenue Service, Room 6526, 1111
Constitution Avenue NW, Washington, DC 20224, or through the internet,
at <a href="/cdn-cgi/l/email-protection#8af9ebf8eba4e6a4e9e5fce3e4edfee5e4cae3f8f9a4ede5fc"><span class="__cf_email__" data-cfemail="0d7e6c7f6c2361236e627b64636a7962634d647f7e236a627b">[email protected]</span></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 to this notice). In addition, there are numerous OMB
numbers that report burden already included in this OMB number. In
order to eliminate this duplicative burden reporting, multiple OMB
numbers are being obsoleted. See Appendix B in this notice for the list
of the obsoleted OMB 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.
[[Page 58934]]
Out-of-pocket costs include expenses such as purchasing tax software,
paying a third-party preparer, and printing and postage. Tax compliance
burden does not include a taxpayer's tax liability, economic
inefficiencies caused by sub-optimal choices related to tax deductions
or credits, or psychological costs.
Proposed PRA Submission to OMB
Title: U.S. Business Income Tax Return.
OMB Number: 1545-0123.
Form Numbers: Forms 1065, 1066, 1120, 1120-C, 1120-F, 1120-H, 1120-
ND, 1120-S, 1120-SF, 1120-FSC, 1120-L, 1120-PC, 1120-REIT, 1120-RIC,
1120-POL and all attachments to these forms (see the Appendix to this
notice).
Abstract: These forms are used by businesses to report their income
tax liability.
Current Actions: There have been changes in regulatory guidance
related to various forms approved under this approval package during
the past year. There has been additions and removals of forms included
in this approval package. It is anticipated that these changes will
have an impact on the overall burden and cost estimates requested for
this approval package, however these estimates were not finalized at
the time of release of this notice. These estimated figures are
expected to be available by the release of the 30-day comment notice
from Treasury. This approval package is being submitted for renewal
purposes.
Type of Review: Revision of currently approved collections.
Affected Public: Corporations, Partnerships and Pass-Through
Entities.
Preliminary Estimated Number of Respondents: 12,500,000.
Preliminary Total Estimated Time (Hours): 1,156,504,065.
Preliminary Estimated Time per Respondent (Hours): 92.52.
Preliminary Total Monetized Time: $56,824,210,366.
Preliminary Total Estimated Out-of-Pocket Costs: $49,088,414,634.
Preliminary Total Monetized Burden: $105,912,601,626.
Note: Total Monetized Burden = Total Out-of-Pocket Costs + Total
Annual Monetized Time.
Note: Amounts below are for estimates for FY 2023. Reported time
and cost burdens are national averages and do not necessarily reflect a
``typical case. Most taxpayers experience lower than average burden,
with taxpayer burden varying considerably by taxpayer type. Detail may
not add due to rounding.
Fiscal Year 2022 ICB Estimates for Form 1120, 1120S and 1065 Series of Returns and Forms and Schedules
----------------------------------------------------------------------------------------------------------------
FY 23 FY 22
----------------------------------------------------------------------------------------------------------------
Number of Taxpayers....................................... 12,500,000 200,000 12,300,000
Burden in Hours........................................... 1,156,504,065 18,504,065 1,138,000,000
Burden in Dollars......................................... 49,088,414,634 785,414,634 48,303,000,000
Monetized Total Burden.................................... 105,912,601,626 1,694,601,626 104,218,000,000
----------------------------------------------------------------------------------------------------------------
An agency may not conduct or sponsor, and a person is not required
to respond to, a collection of information unless the collection of
information displays a valid OMB Control Number.
Books or records relating to a collection of information must be
retained as long as their contents may become material in the
administration of any internal revenue law. Generally, tax returns and
tax return information are confidential, as required by 26 U.S.C. 6103.
Request for Comments
Comments submitted in response to this notice will be summarized
and/or included in the request for OMB approval. All comments will
become a matter of public record. Comments are invited on: (a) Whether
the collection of information is necessary for the proper performance
of the functions of the agency, including whether the information will
have practical utility; (b) the accuracy of the agency's estimate of
the burden of the collection of information; (c) ways to enhance the
quality, utility, and clarity of the information to be collected; (d)
ways to minimize the burden of the collection of information on
respondents, including through the use of automated collection
techniques or other forms of information technology; and (e) estimates
of capital or start-up costs and costs of operation, maintenance, and
purchase of services to provide information.
Approved: September 22, 2022.
Sara L Covington,
IRS Tax Analyst.
Appendix A
------------------------------------------------------------------------
Product Title
------------------------------------------------------------------------
Form 1042......................... Annual Withholding Tax Return for
U.S. Source Income of Foreign
Persons.
Form 1042 (SCH Q)................. Schedule Q (Form 1042).
Form 1042-S....................... Foreign Person's U.S. Source Income
Subject to Withholding.
Form 1042-T....................... Annual Summary and Transmittal of
Forms 1042-S.
Form 1065......................... U.S. Return of Partnership Income.
Form 1065 (SCH B-1)............... Information for Partners Owning 50%
or More of the Partnership.
Form 1065 (SCH B-2)............... Election Out of the Centralized
Partnership Audit Regime.
Form 1065 (SCH C)................. Additional Information for Schedule
M-3 Filers.
Form 1065 (SCH D)................. Capital Gains and Losses.
Form 1065 (SCH K-1)............... Partner's Share of Income,
Deductions, Credits, etc.
Form 1065 (SCH K-2)............... Partner's Distributive Share Items-
International.
Form 1065 (SCH K-3)............... Partner's Share of Income,
Deductions, Credits, etc.--
International.
Form 1065 (SCH M-3)............... Net Income (Loss) Reconciliation for
Certain Partnerships.
Form 1065X........................ Amended Return or Administrative
Adjustment Request (AAR).
Form 1066......................... U.S. Real Estate Mortgage Investment
Conduit (REMIC) Income Tax Return.
Form 1066 (SCH Q)................. Quarterly Notice to Residual
Interest Holder of REMIC Taxable
Income or Net Loss Allocation.
Form 1118......................... Foreign Tax Credit-Corporations.
Form 1118 (SCH I)................. Reduction of Foreign Oil and Gas
Taxes.
[[Page 58935]]
Form 1118 (SCH J)................. Adjustments to Separate Limitation
Income (Loss) Categories for
Determining Numerators of
Limitation Fractions, Year-End
Recharacterization Balances, and
Overall Foreign and Domestic Loss
Account Balances.
Form 1118 (SCH K)................. Foreign Tax Carryover Reconciliation
Schedule.
Form 1118 (SCH L)................. Foreign Tax Redeterminations.
Form 1120......................... U.S. Corporation Income Tax Return.
Form 1120 (SCH B)................. Additional Information for Schedule
M-3 Filers.
Form 1120 (SCH D)................. Capital Gains and Losses.
Form 1120 (SCH G)................. Information on Certain Persons
Owning the Corporation's Voting
Stock.
Form 1120 (SCH H)................. Section 280H Limitations for a
Personal Service Corporation (PSC).
Form 1120 (SCH M-3)............... Net Income (Loss) Reconciliation for
Corporations With Total Assets of
$10 Million of More.
Form 1120 (SCH N)................. Foreign Operations of U.S.
Corporations.
Form 1120 (SCH O)................. Consent Plan and Apportionment
Schedule for a Controlled Group.
Form 1120 (SCH PH)................ U.S. Personal Holding Company (PHC)
Tax.
Form 1120 (SCH UTP)............... Uncertain Tax Position Statement.
Form 1120-C....................... U.S. Income Tax Return for
Cooperative Associations.
Form 1120-F....................... U.S. Income Tax Return of a Foreign
Corporation.
Form 1120-F (SCH H)............... Deductions Allocated to Effectively
Connected Income Under Regulations
Section 1.861-8.
Form 1120-F (SCH I)............... Interest Expense Allocation Under
Regulations Section 1.882-5.
Form 1120-F (SCH M1 & M2)......... Reconciliation of Income (Loss) and
Analysis of Unappropriated Retained
Earnings per Books.
Form 1120-F (SCH M-3)............. Net Income (Loss) Reconciliation for
Foreign Corporations With
Reportable Assets of $10 Million or
More.
Form 1120-F (SCH P)............... List of Foreign Partner Interests in
Partnerships.
Form 1120-F (SCH Q)............... Tax Liability of Qualified
Derivatives Dealer (QDD).
Form 1120-F (SCH S)............... Exclusion of Income From the
International Operation of Ships or
Aircraft Under Section 883.
Form 1120-F (SCH V)............... List of Vessels or Aircraft,
Operators, and Owners.
Form 1120-FSC..................... U.S. Income Tax Return of a Foreign
Sales Corporation.
Form 1120-FSC (SCH P)............. Transfer Price or Commission.
Form 1120-H....................... U.S. Income Tax Return for
Homeowners Associations.
Form 1120-IC-DISC................. Interest Charge Domestic
International Sales Corporation
Return.
Form 1120-IC-DISC (SCH K)......... Shareholder's Statement of IC-DISC
Distributions.
Form 1120-IC-DISC (SCH P)......... Intercompany Transfer Price or
Commission.
Form 1120-IC-DISC (SCH Q)......... Borrower's Certificate of Compliance
With the Rules for Producer's
Loans.
Form 1120-L....................... U.S. Life Insurance Company Income
Tax Return.
Form 1120-L (SCH M-3)............. Net Income (Loss) Reconciliation for
U.S. Life Insurance Companies With
Total Assets of $10 Million or
More.
Form 1120-ND*..................... Return for Nuclear Decommissioning
Funds and Certain Related Persons.
Form 1120-PC...................... U.S. Property and Casualty Insurance
Company Income Tax Return.
Form 1120-PC (SCH M-3)............ Net Income (Loss) Reconciliation for
U.S. Property and Casualty
Insurance Companies With Total
Assets of $10 Million or More.
Form 1120-POL..................... U.S. Income Tax Return for Certain
Political Organizations.
Form 1120-REIT.................... U.S. Income Tax Return for Real
Estate Investment Trusts.
Form 1120-RIC..................... U.S. Income Tax Return for Regulated
Investment Companies.
Form 1120-S....................... U.S. Income Tax Return for an S
Corporation.
Form 1120-S (SCH B-1)............. Information on Certain Shareholders
of an S Corporation.
Form 1120-S (SCH D)............... Capital Gains and Losses and Built-
In Gains.
Form 1120-S (SCH K-1)............. Shareholder's Share of Income,
Deductions, Credits, etc.
Form 1120-S (SCH K-2)............. Shareholder's Pro Rata Share Items-
International.
Form 1120-S (SCH K-3)............. Shareholder's Share of Income,
deductions, Credits, etc.--
International.
Form 1120-S (SCH M-3)............. Net Income (Loss) Reconciliation for
S Corporations With Total Assets of
$10 Million or More.
Form 1120-SF...................... U.S. Income Tax Return for
Settlement Funds (Under Section
468B).
Form 1120-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.
*Form 4136........................ Credit for Federal Tax Paid on
Fuels.
[[Page 58936]]
*Form 4255........................ Recapture of Investment Credit.
*Form 4466........................ Corporation Application for Quick
Refund of Overpayment of Estimated
Tax.
*Form 4562........................ Depreciation and Amortization
(Including Information on Listed
Property).
*Form 4684........................ Casualties and Thefts.
*Form 4797........................ Sales of Business Property.
*Form 4810........................ Request for Prompt Assessment Under
Internal Revenue Code Section
6501(d).
*Form 4876-A...................... Election to Be Treated as an
Interest Charge DISC.
Form 5452......................... Corporate Report of Nondividend
Distributions.
Form 5471......................... Information Return of U.S. Persons
With Respect To Certain Foreign
Corporations.
Form 5471 (SCH E)................. Income, War Profits, and Excess
Profits Taxes Paid or Accrued.
Form 5471 (SCH H)................. Current Earnings and Profits.
Form 5471 (SCH I-1)............... Information for Global Intangible
Low-Taxed Income.
Form 5471 (SCH J)................. Accumulated Earnings and Profits
(E&P) of Controlled Foreign
Corporation.
Form 5471 (SCH M)................. Transactions Between Controlled
Foreign Corporation and
Shareholders or Other Related
Persons.
Form 5471 (SCH O)................. Organization or Reorganization of
Foreign Corporation, and
Acquisitions and Dispositions of
its Stock.
Form 5471 (SCH P)................. Previously Taxed Earnings and
Profits of U.S. Shareholder of
Certain Foreign Corporations.
Form 5471 (SCH Q)................. CFC Income by CFC Income Groups.
Form 5471 (SCH R)................. Distributions From a Foreign
Corporation.
Form 5472......................... Information Return of a 25% Foreign-
Owned U.S. Corporation or a Foreign
Corporation Engaged in a U.S. Trade
or Business.
*Form 56.......................... Notice Concerning Fiduciary
Relationship.
*Form 56-F........................ Notice Concerning Fiduciary
Relationship of Financial
Institution.
*Form 5713........................ International Boycott Report.
*Form 5713 (SCH A)................ International Boycott Factor
(Section 999[euro](1)).
*Form 5713 (SCH B)................ Specifically, Attributable Taxes and
Income (Section 999[euro](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 8275-R...................... Regulation Disclosure Statement.
*Form 8288........................ U.S. Withholding Tax Return for
Dispositions by Foreign Persons of
U.S. Real Property Interests.
*Form 8288-A...................... Statement of Withholding on
Dispositions by Foreign Persons of
U.S. Real Property Interests.
*Form 8288-B...................... Application for Withholding
Certificate for Dispositions by
Foreign Persons of U.S. Real
Property Interests.
*Form 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 8453-CORP.................... E-file Declaration for Corporations.
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.
[[Page 58937]]
Form 8752......................... Required Payment or Refund Under
Section 7519.
Form 8804......................... Annual Return for Partnership
Withholding Tax (Section 1446).
Form 8804 (SCH A)................. Penalty for Underpayment of
Estimated Section 1446 Tax for
Partnerships.
Form 8804-C....................... Certificate of Partner-Level Items
to Reduce Section 1446 Withholding.
Form 8804-W....................... Installment Payments of Section 1446
Tax for Partnerships.
Form 8805......................... Foreign Partner's Information
Statement of Section 1446
Withholding tax.
Form 8806......................... Information Return for Acquisition
of Control or Substantial Change in
Capital Structure.
Form 8810......................... Corporate Passive Activity Loss and
Credit Limitations.
Form 8813*........................ Partnership Withholding Tax Payment
Voucher (Section 1446).
Form 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 8822-B...................... Change of Address--Business.
*Form 8824........................ Like-Kind Exchanges.
Form 8825......................... Rental Real Estate Income and
Expenses of a Partnership or an S
Corporation.
*Form 8826........................ Disabled Access Credit.
Form 8827......................... Credit for Prior Year Minimum Tax-
Corporations.
*Form 8830........................ Enhanced Oil Recovery Credit.
*Form 8832........................ Entity Classification Election.
*Form 8833........................ Treaty-Based Return Position
Disclosure Under Section 6114 or
7701(b).
*Form 8834........................ Qualified Electric Vehicle Credit.
*Form 8835........................ Renewable Electricity, Refined Coal,
and Indian Coal Production Credit.
*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[euro]).
Form 8842......................... Election to Use Different
Annualization Periods for Corporate
Estimated Tax.
*Form 8844........................ Empowerment Zone Employment Credit.
Form 8845......................... Indian Employment Credit.
Form 8846......................... Credit for Employer Social Security
and Medicare Taxes Paid on Certain
Employee Tips.
Form 8848......................... Consent to Extend the Time to Assess
the Branch Profits Tax Under
Regulations Sections 1.884-2(a) and
(c).
*Form 8858........................ Information Return of U.S. Persons
With Respect to Foreign Disregarded
Entities (FDEs) and Foreign
Branches (FBs).
*Form 8858 (SCH M)................ Transactions Between Foreign
Disregarded Entity (FDE) or Foreign
Branch (FB) and the Filer or Other
Related Entities.
*Form 8864........................ Biodiesel and Renewable Diesel Fuels
Credit.
Form 8865......................... Return of U.S. Persons With Respect
to Certain Foreign Partnerships.
Form 8865 (SCH G)................. Statement of Application for the
Gain Deferral Method Under Section
721[euro].
Form 8865 (SCH H)................. Acceleration Events and Exceptions
Reporting Relating to Gain Deferral
Method Under Section 721[euro].
Form 8865 (SCH K-1)............... Partner's Share of Income,
Deductions, Credits, etc.
Form 8865 (SCH K-2)............... Partner's Distributive Share Items-
International.
Form 8865 (SCH K-3)............... Partner's Share of Income,
Deductions, Credits, etc.--
International.
Form 8865 (SCH O)................. Transfer of Property to a Foreign
Partnership.
Form 8865 (SCH P)................. Acquisitions, Dispositions, and
Changes of Interests in a Foreign
Partnership.
*Form 8866........................ Interest Computation Under the Look-
Back Method for Property
Depreciated Under the Income
Forecast Method.
Form 8869......................... Qualified Subchapter S Subsidiary
Election.
*Form 8873........................ Extraterritorial Income Exclusion.
*Form 8874........................ New Markets Credit.
Form 8875......................... Taxable REIT Subsidiary Election.
*Form 8878-A...................... IRS e-file Electronic Funds
Withdrawal Authorization for Form
7004.
Form 8879-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 8879-CORP.................... e-file Authorization for
Corporations.
*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 8894........................ Request to Revoke Partnership Level
Tax Treatment Election.
*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.
[[Page 58938]]
Form 8916-A....................... Supplemental Attachment to Schedule
M-3.
*Form 8918........................ Material Advisor Disclosure
Statement.
Form 8923......................... Mining Rescue Team Training Credit.
*Form 8925........................ Report of Employer-Owned Life
Insurance Contracts.
*Form 8926........................ Disqualified Corporate Interest
Expense disallowed under section
163(j) and Related Information.
*Form 8927........................ Determination Under Section
860[euro](4) by a Qualified
Investment Entity.
*Form 8932........................ Credit for Employer Differential
Wage Payments.
*Form 8933........................ Carbon Oxide Sequestration Credit.
*Form 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.
*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 8978......................... Partner's Additional Reporting Year
Tax.
Form 8979......................... Partnership Representative
Revocation/Resignation and
Designation.
Form 8990......................... Limitation on Business Interest
Expense IRC 163(j).
Form 8991......................... Tax on Base Erosion Payments of
Taxpayers with Substantial Gross
Receipts.
Form 8992......................... U.S Shareholder Calculation of
Global Intangible Low-Taxed Income
(GILTI).
Form 8992 Sch-A................... Schedule A, Global Intangible Low-
taxed Income (GILTI).
Form 8992-Sch-B................... Calculation of Global Intangible Low-
Taxed Income (GILTI) for Members of
a U.S. Consolidated Group Who Are
U.S. Shareholders of a CFC.
Form 8993......................... Section 250 Deduction for Foreign-
Derived Intangible Income (FDII)
and Global Intangible Low-Taxed
Income (GILTI).
*Form 8994........................ Employer Credit for Paid Family and
Medical Leave.
*Form 8995........................ Qualified Business Income Deduction
Simplified Computation.
*Form 8995-A Here................. Qualified Business Income Deduction.
*Form 8995-A (SCH A).............. Specified Service Trades or
Businesses.
*Form 8995-A (SCH B).............. Aggregation of Business Operations.
*Form 8995-A (SCH C).............. Loss Netting And Carryforward.
*Form 8995-A (SCH D).............. Special Rules for Patrons Of
Agricultural Or Horticultural
Cooperatives.
Form 8996......................... Qualified Opportunity Fund.
Form 8997......................... Initial and Annual Statement of
Qualified Opportunity Fund (QOF)
Investments.
Form 926.......................... Return by a U.S. Transferor of
Property to a Foreign Corporation.
Form 965.......................... 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 Electing REIT Report
of 965 Amounts.
Form 965-C........................ Transfer Agreement Under Section
965(h)(3).
Form 965-D........................ Transfer Agreement Under 965(i)(2).
Form 965-E........................ Consent Agreement Under
965(i)(4)(D).
Form 966.......................... Corporate Dissolution or
Liquidation.
*Form 970......................... Application to Use LIFO Inventory
Method.
*Form 972......................... Consent of Shareholder to Include
Specific Amount in Gross Income.
Form 973.......................... Corporation Claim for Deduction for
Consent Dividends.
Form 976.......................... Claim for Deficiency Dividends
Deductions by a Personal Holding
Company, Regulated Investment
Company, or Real Estate Investment
Trust.
*Form 982......................... Reduction of Tax Attributes Due to
Discharge of Indebtedness (and
Section 1082 Basis Adjustment).
*Form SS-4........................ Application for Employer
Identification Number.
*Form SS-4(PR).................... Solicitud de N[uacute]mero de
Identificaci[oacute]n Patronal
(EIN).
*Form T (TIMBER).................. Forest Activities Schedule.
*Form W-8BEN...................... Certificate of Foreign Status of
Beneficial Owner for United States
Tax Withholding (Individuals).
*Form W-8BEN(E)................... Certificate of Entities Status of
Beneficial Owner for United States
Tax Withholding (Entities).
*Form W-8ECI...................... Certificate of Foreign Person's
Claim That Income is Effectively
Connected With the Conduct of a
Trade or Business in the United
States.
*Form W-8IMY...................... Certificate of Foreign Intermediary,
Foreign Flow-Through Entity, or
Certain U.S. Branches for United
States Tax Withholding and
Reporting.
------------------------------------------------------------------------
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.
------------------------------------------------------------------------
OMB No. Title
------------------------------------------------------------------------
1545-0731.................... Definition of an S Corporation.
[[Page 58939]]
1545-0746.................... LR-100-78 (Final) Creditability of
Foreign Taxes.
1545-0755.................... Related Group Election With Respect to
Qualified Investments in Foreign Base
Company Shipping Operations.
1545-0771 *.................. TD 8864 (Final); EE-63-88 (Final and temp
regulations) Taxation of Fringe Benefits
and Exclusions From Gross Income for
Certain Fringe Benefits; IA-140-86
(Temporary) Fringe Benefits Treas reg
1.274.
1545-0807.................... (TD 7533) Final, DISC Rules on Procedure
and Administration; Rules on Export
Trade Corporations, and (TD 7896) Final,
Income from Trade Shows.
1545-0879.................... TD 8426--Certain Returned Magazines,
Paperbacks or Records (IA-195-78).
1545-1018.................... FI-27-89 (Temporary and Final) Real
Estate Mortgage Investment Conduits;
Reporting Requirements and Other
Administrative Matters; FI-61-91 (Final)
Allocation of Allocable Investment.
1545-1041.................... TD 8316 Cooperative Housing Corporations.
1545-1051.................... TD 8556 (Final)--Computation and
Characterization of Income and Earnings
and Profits Under the Dollar Approximate
Separate Transactions Method of
Accounting
(DASTM).
1545-1068.................... T.D. 8618--Definition of a Controlled
Foreign Corporation, Foreign Base
Company Income, and Foreign Personal
Holding Company Income of a Controlled
Foreign Corporation (INTL-362-88).
1545-1070.................... Effectively connected income and the
branch profits tax.
1545-1072.................... INTL-952-86 (Final-TD 8410) and TD 8228
Allocation and Apportionment of Interest
Expense and Certain Other Expenses.
1545-1083 *.................. Treatment of Dual Consolidated Losses.
1545-1093.................... Final Minimum Tax-Tax Benefit Rule (TD
8416).
1545-1102.................... PS-19-92 (TD 9420-Final) Carryover
Allocations and Other Rules Relating to
the Low-Income Housing Credit.
1545-1130 *.................. Special Loss Discount Account and Special
Estimated Tax Payments for Insurance
Companies.
1545-1138.................... TD-8350 (Final) Requirements For
Investments to Qualify under Section
936(d)(4) as Investments in Qualified
Caribbean Basin Countries.
1545-1146 *.................. Applicable Conventions Under the
Accelerated Cost.
1545-1191.................... Information with Respect to Certain
Foreign-Owned Corporations--IRC Section
6038A.
1545-1218.................... CO-25-96 (TD 8824--Final) Regulations
Under Section 1502 of the Internal
Revenue Code of 1986; Limitations on Net
Operating Loss Carryforwards and Certain
Built-in Losses and Credits Following.
1545-1224.................... T. D. 8337 (Final) Allocation and
Apportionment of Deduction for State
Income Taxes (INTL-112-88).
1545-1233 *.................. Adjusted Current Earnings (IA-14-91)
(Final).
1545-1237 *.................. REG-209831-96 (TD 8823) Consolidated
Returns--Limitation on the Use of
Certain Losses and Deductions.
1545-1251 *.................. TD 8437--Limitations on Percentage
Depletion in the Case of Oil and Gas
Wells.
1545-1254.................... TD 8396--Conclusive Presumption of
Worthlessness of Debts Held by Banks (FI-
34-91).
1545-1260 *.................. CO-62-89 (Final) Final Regulations under
Section 382 of the Internal Revenue Code
of 1986; Limitations on Corporate Net
Operating Loss Carryforwards.
1545-1271.................... Treatment of transfers of stock or
securities to foreign corporations.
1545-1275.................... Limitations on net operating loss
carryforwards and certain built-in
losses following ownership change.
1545-1287.................... FI-3-91 (TD 8456--Final) Capitalization
of Certain Policy Acquisition Expenses.
1545-1290.................... TD 8513--Bad Debt Reserves of Banks.
1545-1299.................... TD 8459--Settlement Funds.
1545-1300.................... Treatment of Acquisition of Certain
Financial Institutions: Certain Tax
Consequences of Federal Financial
Assistance to Financial Institutions.
1545-1308.................... TD 8449 (Final) Election, Revocation,
Termination, and Tax Effect of
Subchapter S Status.
1545-1324.................... CO-88-90 (TD 8530) Limitation on Net
Operating Loss Carryforwards and Certain
Built-in Losses Following Ownership
Change; Special Rule for Value of a Loss
Corporation Under the Jurisdiction.
1545-1338.................... Election Out of Subchapter K for
Producers of Natural Gas--TD 8578.
1545-1344 *.................. TD 8560 (CO-30-92) Consolidated Returns--
Stock Basis and Excess Loss Accounts,
Earnings and Profits, Absorption of
Deductions and Losses, Joining and
Leaving Consolidated Groups, Worthless
(Final).
1545-1352.................... TD 8586 (Final) Treatment of Gain From
Disposition of Certain Natural Resource
Recapture Property.
1545-1357.................... PS-78-91 (TD 8521)(TD 8859) Procedures
for Monitoring Compliance with Low-
Income Housing Credit Requirements; PS-
50-92 Rules to Carry Out the Purposes of
Section 42 and for Correcting.
1545-1364.................... Methods to Determine Taxable Income in
connection with a Cost Sharing
Arrangement--IRC Section 482.
1545-1412.................... FI-54-93 (Final) Clear Reflection of
Income in the Case of Hedging
Transactions.
1545-1417 *.................. Form 8845--Indian Employment Credit.
1545-1433.................... Consolidated and Controlled Groups--
Intercompany Transactions and Related
Rules.
1545-1434.................... CO-26-96 (Final) Regulations Under
Section 382 of the Internal Revenue Code
of 1986; Application of Section 382 in
Short Taxable Years and With Respect to
Controlled Groups.
1545-1438.................... TD 8643 (Final) Distributions of Stock
and Stock Rights.
1545-1440.................... TD 8611, Conduit Arrangements
Regulations--Final (INTL-64-93).
1545-1447 *.................. CO-46-94 (TD 8594--Final) Losses on Small
Business Stock.
1545-1462.................... PS-268-82 (TD 8696) Definitions Under
Subchapter S of the Internal Revenue
Code.
1545-1476.................... Source of Income From Sales of Inventory
and Natural Resources Produced in One
Jurisdiction and Sold in Another
Jurisdiction.
1545-1480.................... TD 8985--Hedging Transactions.
1545-1484.................... TD 8881(Final) REG-242282-97 (formerly
Intl-62-90, Intl-32-93, Intl-52-86, and
Intl-52-94) General Revision of
Regulations Relating to Withholding of
Tax on Certain U.S. Source Income Paid
to Foreign.
1545-1491.................... TD 8746--Amortizable Bond Premium.
1545-1493.................... TD 8684--Treatment of Gain From the
Disposition of Interest in Certain
Natural Resource Recapture Property by S
Corporations and Their Shareholders.
1545-1507.................... (TD 8701)--Treatment of Shareholders of
Certain Passive Investment Companies;
(TD 8178)--Passive Foreign Investment
Companies.
1545-1522 *.................. Revenue Procedure 2017-52, 2017-1, 2017-3
Rulings and determination letters.
1545-1530.................... Rev. Proc. 2007-32--Tip Rate
Determination Agreement (Gaming
Industry); Gaming Industry Tip
Compliance Agreement Program.
[[Page 58940]]
1545-1539 *.................. REG-208172-91 (TD 8787--final) Basis
Reduction Due to Discharge of
Indebtedness.
1545-1541 *.................. Revenue Procedure 97-27, Changes in
Methods of Accounting.
1545-1546 *.................. Revenue Procedure 97-33, EFTPS
(Electronic Federal Tax Payment System).
1545-1548 *.................. Rev. Proc. 2013-30, Uniform Late S
Corporation Election Revenue Procedure.
1545-1549.................... Tip Reporting Alternative Commitment
(TRAC) Agreement and Tip Rate
Determination (TRDA) for Use in the Food
and Beverage Industry.
1545-1551.................... Changes in Methods of Accounting (RP 2016-
29).
1545-1555.................... REG-115795-97 (Final) General Rules for
Making and Maintaining Qualified
Electing Fund Elections.
1545-1556.................... TD 8786--Source of Income From Sales of
Inventory Partly From Sources Within a
Possession of the U.S.; Also, Source of
Income Derived From Certain Purchases
From a Corp. Electing Sec. 936.
1545-1558.................... Rev. Proc. 98-46 (modifies Rev. Proc.97-
43)--Procedures for Electing Out of
Exemptions Under Section 1.475(c)-1; and
Rev. Rul. 97-39, Mark-to-Market
Accounting Method for Dealers in
Securities.
1545-1559.................... Revenue Procedures 98-46 and 97-44, LIFO
Conformity Requirement.
1545-1566.................... Notice 2010-46, Prevention of Over-
Withholding of U.S. Tax Avoidance With
Respect to Certain Substitute Dividend
Payments.
1545-1588.................... Adjustments Following Sales of
Partnership Interests.
1545-1590 *.................. REG-251698-96 (T.D. 8869--Final)
Subchapter S Subsidiaries.
1545-1617 *.................. REG-124069-02 (Final) Section 6038--
Returns Required with Respect to
Controlled Foreign Partnerships; REG-
118966-97 (Final) Information Reporting
with Respect to Certain Foreign
Partnership.
1545-1634.................... TD 9595 (REG-141399-07) Consolidated
Overall Foreign Losses, Separate
Limitation Losses, and Overall Domestic
Losses.
1545-1641.................... Rev. Proc. 99-17--Mark to Market Election
for Commodities Dealers and Securities
and Commodities Traders.
1545-1642.................... TD 8853 (Final), Recharacterizing
Financing Arrangements Involving Fast-
Pay Stock.
1545-1646.................... TD 8851--Return Requirement for United
States Persons Acquiring or Disposing of
an Interest in a Foreign Partnership, or
Whose Proportional Interest in a Foreign
Partnership Changes.
1545-1647 *.................. Revenue Procedure 2001-21 Debt Roll-Ups.
1545-1657 *.................. Revenue Procedure 99-32--Conforming
Adjustments Subsequent to Section 482
Allocations.
1545-1658.................... Purchase Price Allocations in Deemed
Actual Asset Acquisitions.
1545-1661.................... Qualified lessee construction allowances
for short-term leases.
1545-1672.................... T.D. 9047--Certain Transfers of Property
to Regulated Investment Companies (RICs)
and Real Estate Investment Trusts
(REITs).
1545-1675.................... Treatment of taxable income of a residual
interest holder in excess of daily
accruals.
1545-1677.................... Exclusions From Gross Income of Foreign
Corporations.
1545-1684.................... Pre-Filing Agreements Program.
1545-1690 *.................. Notice 2000-28, Coal Exports.
1545-1699.................... TD 9715; Rev. Proc. 2015-26 (Formerly TD
9002; Rev Proc 2002-43), Agent for
Consolidated Group.
1545-1701.................... Revenue Procedure 2000-37--Reverse Like-
kind Exchanges (as modified by Rev Proc.
2004-51).
1545-1706.................... TD 9315--Section 1503(d) Closing
Agreement Requests.
1545-1711.................... TD 9273--Stock Transfer Rules: Carryover
of Earnings and Taxes (REG-116050-99).
1545-1714.................... Tip Reporting Alternative Commitment
(TRAC) for most industries.
1545-1716.................... Employer-Designed Tip Reporting Program
for the Food and Beverage Industry
(EmTRAC)--Notice 2001-1.
1545-1717.................... Tip Rate Determination Agreement (TRDA)
for Most Industries.
1545-1718.................... Source of Income from Certain Space and
Ocean Activities; Source of
Communications Income (TD 9305--final).
1545-1730.................... Manner of making election to terminate
tax-exempt bond financing.
1545-1731.................... Extraterritorial Income Exclusion
Elections.
1545-1736.................... Advanced Insurance Commissions--Revenue
Procedure 2001-24.
1545-1748.................... Changes in Accounting Periods--REG-106917-
99 (TD 8669/Final).
1545-1752.................... Revenue Procedure 2008-38, Revenue
Procedure 2008-39, Revenue Procedure
2008-40, Revenue Procedure 2008-41,
Revenue Procedure 2008-42.
1545-1756.................... Revenue Procedure 2001-56, Demonstration
Automobile Use.
1545-1765.................... T.D. 9171, New Markets Tax Credit.
1545-1768.................... Revenue Procedure 2003-84, Optional
Election to Make Monthly Sec. 706
Allocations.
1545-1774.................... Extensions of Time to Elect Method for
Determining Allowable Loss.
1545-1784.................... Rev Proc 2002-32 as Modified by Rev Proc
2006-21, Waiver of 60-month Bar on
Reconsolidation after Disaffiliation.
1545-1786.................... Changes in Periods of Accounting.
1545-1799.................... Notice 2002-69, Interest Rates and
Appropriate Foreign Loss Payment
Patterns For Determining the Qualified
Insurance Income of Certain Controlled
Corporations under Section 954(f).
1545-1801 *.................. Revenue Procedure 2002-67, Settlement of
Section 351 Contingent Liability Tax
Shelter Cases.
1545-1806.................... Form 8883--Asset Allocation Statement
Under Section 338.
1545-1820.................... Revenue Procedure 2003-33, Section 9100
Relief for 338 Elections.
1545-1828 *.................. TD 9048; 9254--Guidance under Section
1502; Suspension of Losses on Certain
Stock Disposition (REG-131478-02).
1545-1831.................... TD 9157 (Final) Guidance Regarding the
Treatment of Certain Contingent Payment
Debt Instruments w/one or more Payments
that are Denominated in, or Determined
by Reference to, a Nonfunctional
Currency.
1545-1833 *.................. Revenue Procedure 2003-37, Documentation
Provisions for Certain Taxpayers Using
the Fair Market Value Method of Interest
Expense Apportionment.
1545-1834.................... Revenue Procedure 2003-39, Section 1031
LKE (Like-Kind Exchanges) Auto Leasing
Programs.
1545-1837 *.................. Revenue Procedure 2003-36, Industry Issue
Resolution Program.
1545-1847.................... Revenue Procedure 2004-29--Statistical
Sampling in Sec. 274 Context.
1545-1855 *.................. TD 9285--Limitation on Use of the
Nonaccrual-Experience Method of
Accounting Under Section 448(d)(5).
1545-1861.................... Revenue Procedure 2004-19--Probable or
Prospective Reserves Safe Harbor.
1545-1870.................... TD 9107--Guidance Regarding Deduction and
Capitalization of Expenditures.
1545-1893.................... Rollover of Gain from Qualified Small
Business Stock to Another Qualified
Small Business Stock.
[[Page 58941]]
1545-1900.................... (TD 9212) Final, Source of Compensation
for Labor or Personal Services.
1545-1903.................... TD 9168--Optional 10-Year Writeoff of
Certain Tax Preferences (REG-124405-03).
1545-1905.................... TD 9289 (Final) Treatment of Disregarded
Entities Under Section 752.
1545-1906.................... TD 9210--LIFO Recapture Under Section
1363(d).
1545-1915.................... Notice 2005-4, Fuel Tax Guidance, as
modified.
1545-1927.................... Form 8878-A IRS e-file Electronic Funds
Withdrawal Authorization for Form 7004.
1545-1939.................... Notification Requirement for Transfer of
Partnership Interest in Electing
Investment Partnership (EIP).
1545-1945.................... 26 U.S. Code Sec. 475--Mark to market
accounting method for dealers in
securities.
1545-1946.................... T.D. 9315 (Final) Dual Consolidated Loss
Regulations.
1545-1965.................... TD 9360 (REG-133446-03)(Final) Guidance
on Passive Foreign Company (PFIC)
Purging Elections.
1545-1983 *.................. Qualified Railroad Track Maintenance
Credit.
1545-1986 *.................. Notice 2006-47, Elections Created or
Effected by the American Jobs Creation
Act of 2004.
1545-1990 *.................. Application of Section 338 to Insurance
Companies.
1545-2001 *.................. Rev. Proc. 2006-16, Renewal Community
Depreciation Provisions.
1545-2002 *.................. Notice 2006-25 (superseded by Notice 2007-
53), Qualifying Gasification Project
Program.
1545-2003.................... Notice 2006-24, Qualifying Advanced Coal
Project Program.
1545-2004.................... Deduction for Energy Efficient Commercial
Buildings.
1545-2008 *.................. Nonconventional Source Fuel Credit.
1545-2014 *.................. TD 9452--Application of Separate
Limitations to Dividends from
Noncontrolled Section 902 Corporations.
1545-2017.................... Notice 2006-46 Announcement of Rules to
be included in Final Regulations under
Section 897(d) and (e) of the Internal
Revenue Code.
1545-2019.................... TD 9451--Guidance Necessary to Facilitate
Business Election Filing; Finalization
of Controlled Group Qualification Rules
(TD 9329).
1545-2028.................... Fuel Cell Motor Vehicle Credit.
1545-2030.................... REG-120509-06 (TD 9465 -Final),
Determination of Interest Expense
Deduction of Foreign Corporations.
1545-2036.................... Taxation and Reporting of REIT Excess
Inclusion Income by REITs, RICs, and
Other Pass-Through Entities (Notice 2006-
97).
1545-2070.................... Rev. Proc. 2007-48 Rotable Spare Parts
Safe Harbor Method.
1545-2072.................... Revenue Procedure 2007-35--Statistical
Sampling for Purposes of Section 199.
1545-2091.................... TD 9512 (Final)--Nuclear Decommissioning
Funds.
1545-2096.................... Loss on Subsidiary Stock--REG-157711-02
(TD 9424--Final).
1545-2103.................... Election to Expense Certain Refineries.
1545-2110.................... REG-127770-07 (Final), Modifications of
Commercial Mortgage Loans Held by a Real
Estate Mortgage Investment Conduit.
1545-2114.................... S Corporation Guidance under AJCA of 2004
(TD 9422 Final--REG-143326-05).
1545-2122 *.................. Form 8931--Agricultural Chemicals
Security Credit.
1545-2125.................... REG-143544-04 Regulations Enabling
Elections for Certain Transaction Under
Section 336(e).
1545-2133 *.................. Rev. Proc. 2009-16, Section 168(k)(4)
Election Procedures and Rev. Proc. 2009-
33, Section 168(k)(4) Extension Property
Elections.
1545-2134 *.................. Notice 2009-41--Credit for Residential
Energy Efficient Property.
1545-2145.................... Notice 2009-52, Election of Investment
Tax Credit in Lieu of Production Tax
Credit; Coordination with Department of
Treasury Grants for Specified Energy
Property in Lieu of Tax Credits.
1545-2147.................... Internal Revenue Code Section 108(i)
Election.
1545-2149.................... Treatment of Services Under Section 482;
Allocation of Income and Deductions From
Intangibles; Stewardship Expense (TD
9456).
1545-2150.................... Notice 2009-58, Manufacturers'
Certification of Specified Plug-in
Electric Vehicles.
1545-2151.................... Qualifying Advanced Energy Project
Credit--Notice 2013-12.
1545-2153.................... Notice 2009-83--Credit for Carbon Dioxide
Sequestration Under Section 45Q.
1545-2155 *.................. TD 9469 (REG-102822-08) Section 108
Reduction of Tax Attributes for S
Corporations.
1545-2156.................... Revenue Procedure 2010-13, Disclosure of
Activities Grouped under Section 469.
1545-2158.................... Notice 2010-54: Production Tax Credit for
Refined Coal.
1545-2165.................... Notice of Medical Necessity Criteria
under the Mental Health Parity and
Addiction Equity Act of 2008.
1545-2183.................... Transfers by Domestic Corporations That
Are Subject to Section 367(a)(5);
Distributions by Domestic Corporations
That Are Subject to Section 1248(f). (TD
9614 & 9615).
1545-2186.................... TD 9504, Basis Reporting by Securities
Brokers and Basis Determination for
Stock; TD 9616, TD9713, and TD 9750.
1545-2194.................... Rules for Certain Rental Real Estate
Activities.
1545-2209.................... REG-112805-10--Branded Prescription
Drugs.
1545-2242.................... REG-135491-10--Updating of Employer
Identification Numbers.
1545-2245.................... REG-160873-04--American Jobs Creation Act
Modifications to Section 6708, Failure
to Maintain List of Advisees With
Respect to Reportable Transactions.
1545-2247.................... TD 9633--Limitations on Duplication of
Net Built-in Losses.
1545-2259.................... Performance & Quality for Small Wind
Energy Property.
1545-2276.................... Safe Harbor for Inadvertent Normalization
Violations.
------------------------------------------------------------------------
* Discontinued in FY21.
[FR Doc. 2022-20962 Filed 9-27-22; 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 September 28, 2022.
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.