Notice2024-19918
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 5, 2024
Issuing agencies
Treasury DepartmentInternal Revenue Service
Abstract
The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995. Currently, the IRS is soliciting comments concerning the burden associated with the U.S. Income Tax Return Forms for Individual Taxpayers.
Full Text
<html>
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<title>Federal Register, Volume 89 Issue 172 (Thursday, September 5, 2024)</title>
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<body><pre>
[Federal Register Volume 89, Number 172 (Thursday, September 5, 2024)]
[Notices]
[Pages 72699-72713]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2024-19918]
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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.
-----------------------------------------------------------------------
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 4,
2024 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#057577642b666a6868606b7176456c77762b626a73"><span class="__cf_email__" data-cfemail="067674672865696b6b63687275466f747528616970">[email protected]</span></a>. Please include, ``OMB
Number: 1545-0074--Public Comment Request Notice'' in the Subject line.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of this collection can be directed to R. Joseph Durbala, at
(202) 317-5746, at Internal Revenue Service, Room 6526, 1111
Constitution Avenue NW, Washington, DC 20224, or through the internet
at <a href="/cdn-cgi/l/email-protection#5b091134283e2b33751f2e29393a373a1b322928753c342d"><span class="__cf_email__" data-cfemail="66342c091503160e4822131404070a07260f141548010910">[email protected]</span></a>.
SUPPLEMENTARY INFORMATION:
Tax Compliance Burden
Tax compliance burden is defined as the time and money taxpayers
spend to comply with their tax filing responsibilities. Time-related
activities include recordkeeping, tax planning, gathering tax
materials, learning about the law and what you need to do, and
completing and submitting the return. Out-of-pocket costs include
expenses such as purchasing tax software, paying a third-party
preparer, and printing and postage. Tax compliance burden does not
include a taxpayer's tax liability, economic inefficiencies caused by
sub-optimal choices related to tax deductions or credits, or
psychological costs.
Proposed PRA Submission to OMB
Title: U.S. Income Tax Return for Individual Taxpayers.
OMB Number: 1545-0074.
Form Numbers: 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 also 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. In filing season 2025, the Internal
Revenue Service (IRS) will continue to employ its free direct e-file
tax return system (Direct File) as an optional service available to
taxpayers with supported tax situations.
It is anticipated that all 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 OMB. 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: 172,900,000.
Preliminary Estimated Time per Respondent (Hours): 13 hrs. 6 mins.
Preliminary Estimated Total Annual Time (Hours): 2,266,000,000.
Preliminary Estimated Total Annual Monetized Time ($):
46,672,000,000.
Preliminary Estimated Total Out-of-Pockets Costs ($):
45,684,000,000.
Preliminary Estimated Total Monetized Burden ($): 92,356,000,000.
Note: Total Monetized Burden = Total Out-of-Pocket Costs + Total
Annual Monetized Time.
Note: Amounts below are estimates for Fiscal Year (FY) 2025.
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.
ICB Estimates for the 1040/SR/NR/NR-EZ/X Series of Returns and Supporting Forms and Schedules
[FY2025]
----------------------------------------------------------------------------------------------------------------
Program change
FY24 due to FY25
adjustment
----------------------------------------------------------------------------------------------------------------
Number of Respondents..................................... 171,800,000 1,100,000 172,900,000
Burden in Hours........................................... 2,249,000,000 17,000,000 2,266,000,000
Monetized Time Burden..................................... $46,342,000,000 $330,000,000 $46,672,000,000
[[Page 72700]]
Out-of-Pocket Costs....................................... $45,365,000,000 $319,000,000 $45,684,000,000
-----------------------------------------------------
Total Monetized Burden.................................... $91,707,000,000 $649,000,000 $92,356,000,000
----------------------------------------------------------------------------------------------------------------
The following paragraph applies to all the collections of
information covered by this notice:
An agency may not conduct or sponsor, and a person is not required
to respond to, a collection of information unless the collection of
information displays a valid OMB control number.
Books or records relating to a collection of information must be
retained if their contents may become material in the administration of
any internal revenue law. Generally, tax returns and tax return
information are confidential, as required by 26 U.S.C. 6103.
Desired Focus of Comments: The Internal Revenue Service (IRS) is
particularly interested in comments that:
<bullet> Evaluate whether the proposed collection of information is
necessary for the proper performance of the functions of the agency,
including whether the information will have practical utility.
<bullet> Evaluate the accuracy of the agency's estimate of the
burden of the proposed collection of information, including the
validity of the methodology and assumptions used.
<bullet> Enhance the quality, utility, and clarity of the
information to be collected; and
<bullet> Minimize the burden of the collection of information on
those who are to respond, including using appropriate automated,
electronic, mechanical, or other technological collection techniques or
other forms of information technology, e.g., by permitting electronic
submissions of responses.
Comments submitted in response to this notice will be summarized
and/or included in the ICR for OMB approval of the extension of the
information collection; they will also become a matter of public
record.
Approved: August 30, 2024.
Ronald J. Durbala,
IRS Tax Analyst.
[[Page 72701]]
Individual Tax Forms
--------------------------------------------------------------------------------------------------------------------------------------------------------
Type Form No. Form name URL Type Form No. Form name URL
--------------------------------------------------------------------------------------------------------------------------------------------------------
Form........... Form 1040....... U.S. Individual https://www.irs.gov/ Form............. Form 8275-R..... Regulation https://www.irs.gov/
Income Tax pub/irs-dft/f1040_ Disclosure pub/irs-pdf/
Return. dft.pdf. Statement. f8275r.pdf
Instructions... ................ ................ https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/
pub/irs-pdf/ pub/irs-pdf/
i1040gi.pdf. i8275r.pdf
Form........... Form 1040 (SP).. U.S Individual https://www.irs.gov/ Form............. Form 8283....... Noncash https://www.irs.gov/
Income Tax pub/irs-dft/f1040sp-- Charitable pub/irs-pdf/
Return (Spanish dft.pdf. Contributions. f8283.pdf
version).
Instructions... ................ ................ https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/
pub/irs-dft/i1040sp_ pub/irs-pdf/
dft.pdf. i8283.pdf
Form........... Form 1040 Form 1040 https://www.irs.gov/ Form and Form 8332....... Release/ https://www.irs.gov/
Schedule 1. Schedule 1 pub/irs-dft/f1040s1_ Instructions. Revocation of pub/irs-pdf/
Additional dft.pdf. Release of f8332.pdf
Income and Claim to
Adjustments to Exemption for
Income. Child by
Custodial
Parent.
Form........... Form 1040 Additional https://www.irs.gov/ Form and Form 8379....... Injured Spouse https://www.irs.gov/
Schedule 1 (SP). Income and pub/irs-dft/f1040s1s- Instructions. Allocation. pub/irs-pdf/
Adjustments to -dft.pdf. f8379.pdf
Income in
Spanish.
Form........... Form 1040 Additional Taxes https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/
Schedule 2. pub/irs-dft/f1040s2_ pub/irs-pdf/
dft.pdf. i8379.pdf
Form........... Form 1040 Additional Taxes https://www.irs.gov/ Form and Form 8396....... Mortgage https://www.irs.gov/
Schedule 2 (SP). (Spanish pub/irs-dft/f1040s2s- Instructions. Interest Credit. pub/irs-pdf/
version). -dft.pdf. f8396.pdf
Form........... Form 1040 Additional https://www.irs.gov/ Form............. Form 8404....... Interest Charge https://www.irs.gov/
Schedule 3. Credits and pub/irs-dft/f1040s3_ on DISC-Related pub/irs-pdf/
Payments. dft.pdf. Deferred Tax f8404.pdf
Liability.
Form........... Form 1040 Additional https://www.irs.gov/ Form and Form 8453....... U.S. Individual https://www.irs.gov/
Schedule 3 (SP). Credits and pub/irs-dft/f1040s3s- Instructions. Income Tax pub/irs-pdf/
Payments -dft.pdf. Transmittal for f8453.pdf
(Spanish an IRS e-file
version). Return.
Form........... Form 1040-C..... U.S. Departing https://www.irs.gov/ Form and Form 8453 (SP).. U.S. Individual https://www.irs.gov/
Alien Income pub/irs-pdf/ Instructions. Income Tax pub/irs-pdf/
Tax Return. f1040c.pdf. Transmittal for f8453sp.pdf
an IRS e-file
Return (Spanish
version).
Instructions... ................ ................ https://www.irs.gov/ Form............. Form 8582....... Passive Activity https://www.irs.gov/
pub/irs-pdf/ Loss Limitation. pub/irs-pdf/
i1040c.pdf. f8582.pdf
Form........... Form 1040 X..... Amended U.S. https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/
Individual pub/irs-pdf/ pub/irs-pdf/
Income Tax f1040x.pdf. i8582.pdf
Return.
Instructions... ................ ................ https://www.irs.gov/ Form............. Form 8582-CR.... Passive Activity https://www.irs.gov/
pub/irs-dft/i1040x_ Credit pub/irs-pdf/
dft.pdf. Limitations. f8582cr.pdf
Form........... Form 1040 NR.... U.S. Nonresident https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/
Alien Income pub/irs-dft/f1040nr_ pub/irs-pdf/
Tax Return. dft.pdf. i8582cr.pdf
Instructions... ................ ................ https://www.irs.gov/ Form............. Form 8586....... Low-Income https://www.irs.gov/
pub/irs-pdf/ Housing Credit. pub/irs-pdf/
i1040nr.pdf. f8586.pdf
Form........... Form 1040 NR U.S. Nonresident https://www.irs.gov/ Form............. Form 8594....... Asset https://www.irs.gov/
(SP). Alien Income pub/irs-pdf/ Acquisition pub/irs-pdf/
Tax Return f1040nrs.pdf. Statement Under f8594.pdf
(Spanish Section 1060.
Version).
Instructions... ................ ................ https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/
pub/irs-dft/i1040nrs- pub/irs-pdf/
-dft.pdf. i8594.pdf
Form........... 1040 NR Tax on Income https://www.irs.gov/ Form............. Form 8606....... Nondeductible https://www.irs.gov/
(Schedule NEC). Not Effectively pub/irs-dft/f1040nrn- IRAs. pub/irs-pdf/
Connected with -dft.pdf. f8606.pdf
a U.S. Trade or
Business.
Form........... 1040 NR Tax on Income https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/
(Schedule NEC) Not Effectively pub/irs-pdf/ pub/irs-pdf/
(SP). Connected with f1040nrn.pdf. i8606.pdf
a U.S. Trade or
Business
(Spanish
Version).
[[Page 72702]]
Form........... 1040 NR Itemized https://www.irs.gov/ Form............. Form 8609-A..... Annual Statement https://www.irs.gov/
(Schedule A). Deductions. pub/irs-dft/f1040nra- for Low-Income pub/irs-pdf/
-dft.pdf. Housing Credit. f8609a.pdf
Form........... 1040 NR Itemized https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/
(Schedule A) Deductions pub/irs-pdf/ pub/irs-pdf/
(SP). (Spanish f1040nra.pdf. i8609a.pdf
Version).
Form........... 1040 NR Other https://www.irs.gov/ Form and Form 8611....... Recapture of Low- https://www.irs.gov/
(Schedule OI). Information. pub/irs-dft/f1040nro- Instructions. Income Housing pub/irs-pdf/
-dft.pdf. Credit. f8611.pdf
Form........... 1040 NR Other https://www.irs.gov/ Form............. Form 8615....... Tax for Certain https://www.irs.gov/
(Schedule OI) Information pub/irs-pdf/ Children Who pub/irs-pdf/
(SP). (Spanish f1040ois.pdf. Have Unearned f8615.pdf
Version). Income.
Form........... 1040 NR Gain or Loss of https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/
(Schedule P). Foreign Persons pub/irs-dft/f1040nrp- pub/irs-pdf/
from Sale or -dft.pdf. i8615.pdf
Exchange of
Certain
Partnership
Interests.
Form........... Form 1040-PR.... U.S. Self- https://www.irs.gov/ Form............. Form 8621....... Information https://www.irs.gov/
Employment Tax pub/irs-pdf/ Return by a pub/irs-pdf/
Return f1040pr.pdf. Shareholder of f8621.pdf
(Including the a Passive
Additional Foreign
Child Tax Investment
Credit for Bona Company or
Fide Residents Qualified
of Puerto Rico) Electing Fund.
(Puerto Rico
Version).
Instructions... ................ ................ https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/
pub/irs-pdf/ pub/irs-pdf/
i1040pr.pdf. i8621.pdf
Form........... Form 1040-SR.... U.S. Tax Return https://www.irs.gov/ Form............. Form 8621-A..... Return by a https://www.irs.gov/
for Seniors. pub/irs-pdf/ Shareholder pub/irs-pdf/
f1040s.pdf. Making Certain f8621a.pdf
Late Elections
to End
Treatment as a
Passive Foreign
Investment
Company.
Form........... Form 1040-SR Tax Return for https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/
(SP). Seniors pub/irs-pdf/ pub/irs-pdf/
(Spanish f1040srs.pdf. i8621a.pdf
version).
Form........... Form 1040-SS.... U.S. Self- https://www.irs.gov/ Form and Form 8689....... Allocation of https://www.irs.gov/
Employment Tax pub/irs-dft/f1040ss_ Instructions. Individual pub/irs-pdf/
Return dft.pdf. Income Tax to f8689.pdf
(Including the the U.S. Virgin
Additional Islands.
Child Tax
Credit for Bona
Fide Residents
of Puerto Rico).
Instructions... ................ ................ https://www.irs.gov/ Form............. Form 8697....... Interest https://www.irs.gov/
pub/irs-pdf/ Computation pub/irs-pdf/
i1040ss.pdf. Under the Look- f8697.pdf
Back Method for
Completed Long-
Term Contracts.
Form........... Form 1040-SS U.S. Self- https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/
(SP). Employment Tax pub/irs-dft/f1040sss- pub/irs-pdf/
Return -dft.pdf. i8697.pdf
(Including the
Additional
Child Tax
Credit for Bona
Fide Residents
of Puerto Rico)
(Spanish
Version).
Instructions... ................ ................ https://www.irs.gov/ Form............. Form 8801....... Credit for Prior https://www.irs.gov/
pub/irs-dft/i1040sss- Year Minimum pub/irs-pdf/
-dft.pdf. Tax- f8801.pdf
Individuals,
Estates, and
Trusts.
Form........... Schedule A Itemized https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/
(1040). Deductions. pub/irs-dft/f1040sa-- pub/irs-pdf/
dft.pdf. i8801.pdf
[[Page 72703]]
Instructions... ................ ................ https://www.irs.gov/ Form and Form 8814....... Parents' https://www.irs.gov/
pub/irs-pdf/ Instructions. Election to pub/irs-pdf/
i1040sca.pdf. Report Child's f8814.pdf
Interest and
Dividends.
Form........... Schedule B (Form Interest and https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/
1040). Ordinary pub/irs-dft/f1040sb-- pub/irs-pdf/
Dividends. dft.pdf. i8814.pdf
Instructions... ................ ................ https://www.irs.gov/ Form and Form 8815....... Exclusion of https://www.irs.gov/
pub/irs-pdf/ Instructions. Interest from pub/irs-pdf/
i1040sb.pdf. Series EE and I f8815.pdf
U.S. Savings
Bonds Issued
After 1989.
Form........... Schedule C (Form Profit or Loss https://www.irs.gov/ Form and Form 8818....... Optional Form to https://www.irs.gov/
1040). from Business. pub/irs-dft/f1040sc-- Instructions. Record pub/irs-pdf/
dft.pdf. Redemption of f8818.pdf
Series EE and I
U.S. Savings
Bonds Issued
After 1989.
Instructions... ................ ................ https://www.irs.gov/ Form and Form 8820....... Orphan Drug https://www.irs.gov/
pub/irs-pdf/ Instructions. Credit. pub/irs-pdf/
i1040sc.pdf. f8820.pdf
Form........... Schedule C (SP) Profit or Loss https://www.irs.gov/ Form............. Form 8824....... Like-Kind https://www.irs.gov/
(Form 1040). from Business pub/irs-dft/f1040scs- Exchanges. pub/irs-pdf/
(Spanish -dft.pdf. f8824.pdf
Version).
Instructions... ................ ................ https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/
pub/irs-pdf/ pub/irs-pdf/
i1040scs.pdf. i8824.pdf
Form........... Schedule D (Form Capital Gains https://www.irs.gov/ Form and Form 8826....... Disabled Access https://www.irs.gov/
1040). and Losses. pub/irs-dft/f1040sd-- Instructions. Credit. pub/irs-pdf/
dft.pdf. f8826.pdf
Instructions... ................ ................ https://www.irs.gov/ Form............. Form 8828....... Recapture of https://www.irs.gov/
pub/irs-pdf/ Federal pub/irs-pdf/
i1040sd.pdf. Mortgage f8828.pdf
Subsidy.
Form........... Schedule E (Form Supplemental https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/
1040). Income and Loss. pub/irs-dft/f1040se-- pub/irs-pdf/
dft.pdf. i8828.pdf
Instructions... ................ ................ https://www.irs.gov/ Form............. Form 8829....... Expenses for https://www.irs.gov/
pub/irs-pdf/ Business Use of pub/irs-pdf/
i1040se.pdf. Your Home. f8829.pdf
Form........... Schedule EIC Earned Income https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/
(Form 1040). Credit. pub/irs-dft/f1040sei- pub/irs-pdf/
-dft.pdf. i8829.pdf
Form........... Schedule EIC Earned Income https://www.irs.gov/ Form and Form 8833....... Treaty-Based https://www.irs.gov/
(SP) (F. 1040). Credit (Spanish pub/irs-dft/f1040sep- Instructions. Return Position pub/irs-pdf/
version). -dft.pdf. Disclosure f8833.pdf
Under Section
6114 or 7701(b).
Form........... Schedule F (Form Profit or Loss https://www.irs.gov/ Form............. Form 8834....... Qualified https://www.irs.gov/
1040). from Farming. pub/irs-dft/f1040sf-- Electric pub/irs-pdf/
dft.pdf. Vehicle Credit. f8834.pdf
Instructions... ................ ................ https://www.irs.gov/ Form and Form 8835....... Renewable https://www.irs.gov/
pub/irs-dft/i1040sf_ Instructions. Electricity, pub/irs-pdf/
dft.pdf. Refined Coal, f8835.pdf
and Indian Coal
Production
Credit.
Form........... Schedule F (SP) Profit or Loss https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/
(Form 1040). from Farming pub/irs-dft/f1040sfs- pub/irs-pdf/
(Spanish -dft.pdf. i8835.pdf
Version).
Instructions... ................ ................ https://www.irs.gov/ Form and Form 8838....... Consent to https://www.irs.gov/
pub/irs-dft/i1040sfs- Instructions. Extend the Time pub/irs-pdf/
-dft.pdf. to Assess Tax f8838.pdf
Under Section
367-Gain
Recognition
Agreement.
Form........... Schedule H (Form Household https://www.irs.gov/ Form and Form 8838-P..... Consent To https://www.irs.gov/
1040). Employment pub/irs-dft/f1040sh-- Instructions. Extend the Time pub/irs-dft/f8838p--
Taxes. dft.pdf. To Assess Tax dft.pdf
Pursuant to the
Gain Deferral
Method (Section
721(c)).
Instructions... ................ ................ https://www.irs.gov/ Form............. Form 8839....... Qualified https://www.irs.gov/
pub/irs-dft/i1040sh_ Adoption pub/irs-pdf/
dft.pdf. Expenses. f8839.pdf
Form........... Schedule H (SP) Household https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/
(Form 1040). Employment pub/irs-dft/f1040shs- pub/irs-pdf/
Taxes (Spanish -dft.pdf. i8839.pdf
Version).
Instructions... ................ ................ https://www.irs.gov/ Form and Form 8840....... Closer https://www.irs.gov/
pub/irs-pdf/ Instructions. Connection pub/irs-pdf/
i1040shs.pdf. Exception f8840.pdf
Statement for
Aliens.
[[Page 72704]]
Form........... Schedule H (PR) Household https://www.irs.gov/ Form and Form 8843....... Statement for https://www.irs.gov/
(Form 1040). Employment pub/irs-pdf/ Instructions. Exempt pub/irs-pdf/
Taxes (Puerto f1040prh.pdf. Individuals and f8843.pdf
Rico Version). Individuals
with a Medical
Condition.
Instructions... ................ ................ https://www.irs.gov/ Form and Form 8844....... Empowerment Zone https://www.irs.gov/
pub/irs-pdf/ Instructions. Employment pub/irs-pdf/
i1040prh.pdf. Credit. f8844.pdf
Form........... Schedule J (Form Income Averaging https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/
1040). for Farmers and pub/irs-dft/f1040sj-- pub/irs-pdf/
Fishermen. dft.pdf. i8844.pdf
Instructions... ................ ................ https://www.irs.gov/ Form............. Form 8845....... Indian https://www.irs.gov/
pub/irs-dft/i1040sj_ Employment pub/irs-pdf/
dft.pdf. Credit. f8845.pdf
Form........... Schedule LEP Request for https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/
(Form 1040). Change in pub/irs-dft/f1040lep- pub/irs-pdf/
Language -dft.pdf. i8845.pdf
Preference.
Instructions... ................ ................ https://www.irs.gov/ Form and Form 8846....... Credit for https://www.irs.gov/
pub/irs-pdf/ Instructions. Employer Social pub/irs-pdf/
i1040lep.pdf. Security and f8846.pdf
Medicare Taxes
Paid on Certain
Employee Tips.
Form........... Schedule LEP Request for https://www.irs.gov/ Form............. Form 8853....... Archer MSAa and https://www.irs.gov/
(SP) (Form 1040 Change in pub/irs-dft/f1040les- Long-Term Care pub/irs-pdf/
(SP)). Language -dft.pdf. Insurance f8853.pdf
Preference Contracts.
(Spanish
Version).
Form........... Schedule R (Form Credit for the https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/
1040). Elderly or the pub/irs-dft/f1040sr-- pub/irs-pdf/
Disabled. dft.pdf. i8853.pdf
Instructions... ................ ................ https://www.irs.gov/ Form............. Form 8854....... Initial and https://www.irs.gov/
pub/irs-pdf/ Annual pub/irs-pdf/
i1040sr.pdf. Expatriation f8854.pdf
Statement.
Form........... Schedule SE Self-Employment https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/
(Form 1040). Tax. pub/irs-dft/f1040sse- pub/irs-pdf/
-dft.pdf. i8854.pdf
Instructions... ................ ................ https://www.irs.gov/ Form............. Form 8858....... Information https://www.irs.gov/
pub/irs-dft/i1040sse- Return of U.S. pub/irs-pdf/
-dft.pdf. Persons with f8858.pdf
Respect to
Foreign
Disregarded
Entities (FDEs)
and Foreign
Branches (FBs).
Form........... Schedule SE (SP) Self-Employment https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/
(Form 1040). Tax (Spanish pub/irs-dft/f1040ssp- pub/irs-pdf/
Version). -dft.pdf. i8858.pdf
Instructions... ................ ................ https://www.irs.gov/ Form............. Schedule M (Form Transactions https://www.irs.gov/
pub/irs-dft/i1040ssp- 8858). Between Foreign pub/irs-pdf/
-dft.pdf. Disregarded f8858sm.pdf
Entity (FDE) or
Foreign Branch
(FB)and the
Filer or Other
Related
Entities.
Form and Form 1040 V..... Payment Voucher. https://www.irs.gov/ Form............. Form 8859....... Carryforward of https://www.irs.gov/
Instructions. pub/irs-dft/f1040v_ the District of pub/irs-pdf/
dft.pdf. Columbia First- f8859.pdf
Time Homebuyer
Credit.
Form and Form 1040 ES/OCR Estimated Tax Form 1040-ES(OCR) Form............. Form 8862....... Information to https://www.irs.gov/
Instructions. for Individuals contains four Claim Earned pub/irs-pdf/
(Optical estimated tax Income Credit f8862.pdf
Character payment vouchers. After
Recognition Form 1040-ES (OCR) Disallowance.
with Form is included in the
1040V). 2021 Tax Package
1040ES/V mail out.
Form and Form 1040 ES.... Estimate Tax for https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/
Instructions. Individuals. pub/irs-pdf/ pub/irs-pdf/
f1040es.pdf. i8862.pdf
Form and Form 1040 ES U.S. Estimated https://www.irs.gov/ Form............. Form 8862 (SP).. Information to https://www.irs.gov/
Instructions. (NR). Tax for pub/irs-pdf/ Claim Earned pub/irs-pdf/
Nonresident f1040esn.pdf. Income Credit f8862sp.pdf
Alien After
Individuals. Disallowance
(Spanish
Version).
[[Page 72705]]
Form and Form 1040 ES Estimated https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/
Instructions. (PR). Federal Tax on pub/irs-pdf/ pub/irs-pdf/
Self Employment f1040esp.pdf. i8862sp.pdf
Income and on
Household
Employees
(Residents of
Puerto Rico).
Form........... Schedule 8812 Credits for https://www.irs.gov/ Form............. Form 8863....... Education https://www.irs.gov/
(Form 1040). Qualifying pub/irs-dft/f1040s8-- Credits pub/irs-pdf/
Children and dft.pdf. (American f8863.pdf
Other Opportunity and
Dependents. Lifetime
Learning
Credits).
Instructions... ................ ................ https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/
pub/irs-dft/i1040s8_ pub/irs-pdf/
dft.pdf. i8863.pdf
Form........... Schedule 8812 Credits for https://www.irs.gov/ Form............. Form 8864....... Biodiesel and https://www.irs.gov/
(SP) (Form Qualifying pub/irs-dft/f1040s8s- Renewable pub/irs-pdf/
1040). Children and -dft.pdf. Diesel Fuels f8864.pdf
Other Credit.
Dependents
(Spanish
version).
Instructions... ................ ................ https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/
pub/irs-pdf/ pub/irs-pdf/
i1040s8s.pdf. i8864.pdf
Form........... 172............. Net Operating Still under Form............. Form 8865....... Return of U.S. https://www.irs.gov/
Losses (NOLs) development at the Persons with pub/irs-pdf/
for time of release of Respect to f8865.pdf
Individuals, this notice. Certain Foreign
Estates, and Partnerships.
Trusts.
Form........... Form 461........ Limitation on https://www.irs.gov/ Form............. Schedule K-1 Partner's Share https://www.irs.gov/
Business Losses. pub/irs-pdf/f461.pdf. (Form 8865). of Income, pub/irs-pdf/
Deductions, f8865sk1.pdf
Credits, etc.
Instructions... ................ ................ https://www.irs.gov/ Form............. Schedule K-2 Partners' <a href="https://www.irs.gov/pub/irs-pdf/i461.pdf">https://www.irs.gov/pub/irs-pdf/i461.pdf</a>. (Form 8865). Distributive pub/irs-pdf/
Share Items-- f8865sk2.pdf
International.
Form and Form 673........ Statement for https://www.irs.gov/ Form............. Schedule K-3 Partner's Share https://www.irs.gov/
Instructions. Claiming pub/irs-pdf/f673.pdf. (Form 8865). of Income, pub/irs-pdf/
Exemption from Deductions, f8865sk3.pdf
Withholding on Credits, etc.
Foreign Earned International.
Income Eligible
for the
Exclusion(s)
Provided by
Section 911.
Form........... Form 926........ Return by a U.S. https://www.irs.gov/ Form............. Schedule O (Form Transfer of https://www.irs.gov/
Transferor of pub/irs-pdf/f926.pdf. 8865). Property to a pub/irs-pdf/
Property to a Foreign f8865so.pdf
Foreign Partnership
Corporation. (Under section
6038B).
Instructions... ................ ................ https://www.irs.gov/ Form............. Schedule P (Form Acquisitions, <a href="https://www.irs.gov/pub/irs-pdf/i926.pdf">https://www.irs.gov/pub/irs-pdf/i926.pdf</a>. 8865). Dispositions, pub/irs-pdf/
and Changes of f8865sp.pdf
Interests in a
Foreign
Partnership.
Form........... Form 965-A...... Individual https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/
Report of Net pub/irs-pdf/ pub/irs-pdf/
965 Tax f965a.pdf. i8865.pdf
Liability.
Instructions... ................ ................ https://www.irs.gov/ Form............. Form 8866....... Interest https://www.irs.gov/
pub/irs-pdf/ Computation pub/irs-pdf/
i965a.pdf. Under the Look- f8866.pdf
Back Method for
Property
Depreciated
Under the
Income Forecast
Method.
Form........... Form 965-C...... Transfer https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/
Agreement Under pub/irs-pdf/ pub/irs-pdf/
965(h)(3). f965c.pdf. i8866.pdf
Instructions... ................ ................ https://www.irs.gov/ ................. Form 8867....... Paid Preparer's https://www.irs.gov/
pub/irs-pdf/ Due Diligence pub/irs-pdf/
i965c.pdf. Checklist. f8867.pdf
Form and Form 970........ Application to https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/
Instructions. Use LIFO pub/irs-pdf/f970.pdf. pub/irs-pdf/
Inventory i8867.pdf
Method.
Form and Form 972........ Consent of https://www.irs.gov/ Form............. Form 8873....... Extraterritorial https://www.irs.gov/
Instructions. Shareholder to pub/irs-pdf/f972.pdf. Income pub/irs-pdf/
Include Exclusion. f8873.pdf
Specific Amount
in Gross Income.
[[Page 72706]]
Form........... Form 982........ Reduction of Tax https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/
Attributes Due pub/irs-pdf/f982.pdf. pub/irs-pdf/
to Discharge of i8873.pdf
Indebtedness
(and Section
1082 Basis
Adjustment).
Instructions... ................ ................ https://www.irs.gov/ Form and Form 8874....... New Markets <a href="https://www.irs.gov/pub/irs-pdf/i982.pdf">https://www.irs.gov/pub/irs-pdf/i982.pdf</a>. Instructions. Credit. pub/irs-pdf/
f8874.pdf
Form........... Form 1045....... Application for https://www.irs.gov/ Form and Form 8878....... IRS e-file https://www.irs.gov/
Tentative pub/irs-pdf/ Instructions. Signature pub/irs-pdf/
Refund. f1045.pdf. Authorization f8878.pdf
for Form 4868
or Form 2350.
Instructions... ................ ................ https://www.irs.gov/ Form and Form 8878 SP.... IRS e-file https://www.irs.gov/
pub/irs-pdf/ Instructions. Signature pub/irs-pdf/
i1045.pdf. Authorization f8878sp.pdf
for Form 4868
or Form 2350
(Spanish
Version).
Form........... Form 1098-F..... Fines, Penalties https://www.irs.gov/ Form and Form 8879....... IRS e-file https://www.irs.gov/
and Other pub/irs-pdf/ Instructions. Signature pub/irs-pdf/
Amounts. f1098f.pdf. Authorization. f8879.pdf
Instructions... ................ ................ https://www.irs.gov/ Form and Form 8879 SP.... IRS e-file https://www.irs.gov/
pub/irs-pdf/ Instructions. Signature pub/irs-pdf/
i1098f.pdf. Authorization f8879sp.pdf
(Spanish
Version).
Form........... Form 1116....... Foreign Tax https://www.irs.gov/ Form and Form 8880....... Credit for https://www.irs.gov/
Credit pub/irs-pdf/ Instructions. Qualified pub/irs-pdf/
(Individual, f1116.pdf. Retirement f8880.pdf
Estate, or Savings
Trust). Contributions.
Instructions... ................ ................ https://www.irs.gov/ Form............. Form 8881....... Credit for Small https://www.irs.gov/
pub/irs-pdf/ Employer pub/irs-pdf/
i1116.pdf. Pension Plan f8881.pdf
Startup Costs.
Form and Form 1127....... Application for https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/
Instructions. Extension of pub/irs-pdf/ pub/irs-pdf/
Time for f1127.pdf. i8881.pdf
Payment of Tax
Due to Undue
Hardship.
Form........... Form 1128....... Application to https://www.irs.gov/ Form and Form 8882....... Credit for https://www.irs.gov/
Adopt, Change pub/irs-pdf/ Instructions. Employer- pub/irs-pdf/
or Retain a Tax f1128.pdf. Provided Child f8882.pdf
Year. Care Facilities
and Services.
Instructions... ................ ................ https://www.irs.gov/ Form............. Form 8886....... Reportable https://www.irs.gov/
pub/irs-pdf/ Transaction pub/irs-pdf/
i1128.pdf. Disclosure f8886.pdf
Statement.
Form and Form 1310....... Statement of https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/
Instructions. Person Claiming pub/irs-pdf/ pub/irs-pdf/
Refund Due a f1310.pdf. i8886.pdf
Deceased
Taxpayer.
Form........... Form 2106....... Employee https://www.irs.gov/ Form and Form 8888....... Allocation of https://www.irs.gov/
Business pub/irs-pdf/ Instructions. Refund pub/irs-pdf/
Expenses. f2106.pdf. (Including f8888.pdf
Savings Bond
Purchases).
Instructions... ................ ................ https://www.irs.gov/ Form............. Form 8889....... Health Savings https://www.irs.gov/
pub/irs-pdf/ Accounts (HSAs). pub/irs-pdf/
i2106.pdf. f8889.pdf
Form and Form 2120....... Multiple Support https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/
Instructions. Declaration. pub/irs-pdf/ pub/irs-pdf/
f2120.pdf. i8889.pdf
Form........... Form 2210....... Underpayment of https://www.irs.gov/ Form and Form 8896....... Low Sulfur https://www.irs.gov/
Estimated Tax pub/irs-pdf/ Instructions. Diesel Fuel pub/irs-pdf/
by Individuals, f2210.pdf. Production f8896.pdf
Estates, and Credit.
Trusts.
Instructions... ................ ................ https://www.irs.gov/ Form............. Form 8898....... Statement for https://www.irs.gov/
pub/irs-pdf/ Individuals Who pub/irs-pdf/
i2210.pdf. Begin or End f8898.pdf
Bona Fide
Residence in a
U.S. Possession.
[[Page 72707]]
Form........... Form 2210-F..... Underpayment of https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/
Estimated Tax pub/irs-pdf/ pub/irs-pdf/
by Farmers and f2210f.pdf. i8898.pdf
Fishermen.
Instructions... ................ ................ https://www.irs.gov/ Form............. Form 8900....... Qualified https://www.irs.gov/
pub/irs-pdf/ Railroad Track pub/irs-pdf/
i2210f.pdf. Maintenance f8900.pdf
Credit.
Form and Form 2350....... Application for https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/
Instructions. Extension of pub/irs-pdf/ pub/irs-pdf/
Time to File f2350.pdf. i8900.pdf
U.S. Income Tax
Return.
Form and Form 2350 SP.... Application for https://www.irs.gov/ Form............. Form 8903....... Domestic https://www.irs.gov/
Instructions. Extension of pub/irs-pdf/ Production pub/irs-pdf/
Time to File f2350sp.pdf. Activities f8903.pdf
U.S. Income Tax Deduction.
Return (Spanish
Version).
Form........... Form 2441....... Child and https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/
Dependent Care pub/irs-pdf/ pub/irs-pdf/
Expenses. f2441.pdf. i8903.pdf
Instructions... ................ ................ https://www.irs.gov/ Form and Form 8906....... Distilled https://www.irs.gov/
pub/irs-pdf/ Instructions. Spirits Credit. pub/irs-pdf/
i2441.pdf. f8906.pdf
Form........... Form 2555....... Foreign Earned https://www.irs.gov/ Form............. Form 8908....... Energy Efficient https://www.irs.gov/
Income. pub/irs-pdf/ Home Credit. pub/irs-pdf/
f2555.pdf. f8908.pdf
Instructions... ................ ................ https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/
pub/irs-pdf/ pub/irs-pdf/
i2555.pdf. i8908.pdf
Form........... Form 3115....... Application for https://www.irs.gov/ Form............. Form 8910....... Alternative https://www.irs.gov/
Change in pub/irs-pdf/ Motor Vehicle pub/irs-pdf/
Accounting f3115.pdf. Credit. f8910.pdf
Method.
Instructions... ................ ................ https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/
pub/irs-pdf/ pub/irs-pdf/
i3115.pdf. i8910.pdf
Form........... Form 3468....... Investment https://www.irs.gov/ Form............. Form 8911....... Alternative Fuel https://www.irs.gov/
Credit. pub/irs-pdf/ Vehicle pub/irs-pdf/
f3468.pdf. Refueling f8911.pdf
Property Credit.
Instructions... ................ ................ https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/
pub/irs-pdf/ pub/irs-pdf/
i3468.pdf. i8911.pdf
Form........... Form 3520....... Annual Return to https://www.irs.gov/ Form............. Schedule A (Form Alternative Fuel https://www.irs.gov/
Report pub/irs-pdf/ 8911). Vehicle pub/irs-dft/f8911sa--
Transactions f3520.pdf. Refueling dft.pdf
with Foreign Property.
Trusts and
Receipt of
Certain Foreign
Gifts.
Instructions... ................ ................ https://www.irs.gov/ Form............. Form 8912....... Credit to https://www.irs.gov/
pub/irs-pdf/ Holders of Tax pub/irs-pdf/
i3520.pdf. Credit Bonds. f8912.pdf
Form........... Form 3520-A..... Annual https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/
Information pub/irs-dft/f3520a_ pub/irs-pdf/
Return of dft.pdf. i8912.pdf
Foreign Trust
With a U.S.
Owner.
Instructions... ................ ................ https://www.irs.gov/ Form............. Form 8915-C..... Qualified 2018 https://www.irs.gov/
pub/irs-dft/i3520a_ Disaster pub/irs-pdf/
dft.pdf. Retirement Plan f8915c.pdf
Distributions
and Repayments.
Form........... Form 3800....... General Business https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/
Credit. pub/irs-pdf/ pub/irs-pdf/
f3800.pdf. i8915c.pdf
Instructions... ................ ................ https://www.irs.gov/ Form............. Form 8915-D..... Qualified 2019 https://www.irs.gov/
pub/irs-pdf/ Disaster pub/irs-pdf/
i3800.pdf. Retirement Plan f8915d.pdf
Distributions
and Repayments.
Form........... Form 3903....... Moving Expenses. https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/
pub/irs-pdf/ pub/irs-pdf/
f3903.pdf. i8915d.pdf
Instructions... ................ ................ https://www.irs.gov/ Form............. Form 8915-F..... Qualified https://www.irs.gov/
pub/irs-pdf/ Disaster pub/irs-pdf/
i3903.pdf. Retirement Plan f8915f.pdf
Distributions
and Repayments.
Form........... Form 4070....... Employee's ..................... Instructions..... ................ ................ https://www.irs.gov/
Report of Tips pub/irs-pdf/
to Employer. i8915f.pdf
Form........... Form 4070A...... Employee's Daily ..................... Form and Form 8919....... Uncollected https://www.irs.gov/
Record of Tips. Instructions. Social Security pub/irs-pdf/
and Medicare f8919.pdf
Tax on Wages.
Form........... Form 4136....... Credit for https://www.irs.gov/ Form............. Form 8925....... Report of https://www.irs.gov/
Federal Tax pub/irs-pdf/ Employer-Owned pub/irs-pdf/
Paid on Fuels. f4136.pdf. Life Insurance f8925.pdf
Contracts.
[[Page 72708]]
Instructions... ................ ................ https://www.irs.gov/ Form and Form 8932....... Credit for https://www.irs.gov/
pub/irs-pdf/ Instructions. Employer pub/irs-pdf/
i4136.pdf. Differential f8932.pdf
Wage Payments.
Form and Form 4137....... Social Security https://www.irs.gov/ Form............. Form 8933....... Carbon Oxide https://www.irs.gov/
Instructions. and Medicare pub/irs-pdf/ Sequestration pub/irs-pdf/
Tax on f4137.pdf. Credit. f8933.pdf
Unreported Tip
Income.
Form........... Form 4255....... Recapture of https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/
Investment pub/irs-pdf/ pub/irs-pdf/
Credit. f4255.pdf. i8933.pdf
Instructions... ................ ................ https://www.irs.gov/ Form............. Schedule A (Form Disposal or https://www.irs.gov/
pub/irs-pdf/ 8933). Enhanced Oil pub/irs-dft/f8933sa--
i4255.pdf. Recovery Owner dft.pdf
Certification.
Form and Form 4361....... Application for https://www.irs.gov/ Form............. Schedule B (Form Disposal https://www.irs.gov/
Instructions. Exemption from pub/irs-pdf/ 8933). Operator pub/irs-dft/f8933sb--
Self-Employment f4361.pdf. Certification. dft.pdf
Tax for Use by
Ministers,
Members of
Religious
Orders, and
Christian
Science
Practitioners.
Form........... Form 4562....... Depreciation and https://www.irs.gov/ Form............. Schedule C (Form Enhanced Oil https://www.irs.gov/
Amortization pub/irs-pdf/ 8933). Recovery pub/irs-dft/f8933sc--
(Including f4562.pdf. Operator dft.pdf
Information on Certification.
Listed
Property).
Instructions... ................ ................ https://www.irs.gov/ Form............. Schedule D (Form Recapture https://www.irs.gov/
pub/irs-pdf/ 8933). Certification. pub/irs-dft/f8933sd--
i4562.pdf. dft.pdf
Form and Form 4563....... Exclusion of https://www.irs.gov/ Form............. Schedule E (Form Election https://www.irs.gov/
Instructions. Income for Bona pub/irs-pdf/ 8933). Certification. pub/irs-dft/f8933se--
Fide Residents f4563.pdf. dft.pdf
of American
Samoa.
Form........... Form 4684....... Causalities and https://www.irs.gov/ Form and Form 8936....... Clean Vehicle https://www.irs.gov/
Thefts. pub/irs-pdf/ Instructions. Credits. pub/irs-pdf/
f4684.pdf. f8936.pdf
Instructions... ................ ................ https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/
pub/irs-pdf/ pub/irs-pdf/
i4684.pdf. i8936.pdf
Form........... Form 4797....... Sale of Business https://www.irs.gov/ Form............. Schedule A (Form Clean Vehicle https://www.irs.gov/
Property. pub/irs-pdf/ 8936). Credit Amount. pub/irs-pdf/
f4797.pdf. f8936sa.pdf
Instructions... ................ ................ https://www.irs.gov/ Form............. Form 8941....... Credit for Small https://www.irs.gov/
pub/irs-pdf/ Employer Health pub/irs-pdf/
i4797.pdf. Insurance f8941.pdf
Premiums.
Form and Form 4835....... Farm Rental https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/
Instructions. Income and pub/irs-pdf/ pub/irs-pdf/
Expenses. f4835.pdf. i8941.pdf
Form and Form 4852....... Substitute for https://www.irs.gov/ Form............. Form 8949....... Sales and other https://www.irs.gov/
Instructions. Form W-2, Wage pub/irs-pdf/ Dispositions of pub/irs-pdf/
and Tax f4852.pdf. Capital Assets. f8949.pdf
Statement or
Form 1099-R,
Distributions
from Pensions,
Annuities,
Retirement or
Profit-Sharing
Plans, IRAs,
Insurance
Contracts, etc.
Form and Form 4852 (SP).. Substitute for https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/
Instructions. Form W-2, Wage pub/irs-pdf/ pub/irs-pdf/
and Tax f4852sp.pdf. i8949.pdf
Statement or
Form 1099-R,
Distributions
from Pensions,
Annuities,
Retirement or
Profit-Sharing
Plans, IRAs,
Insurance
Contracts, etc.
(Spanish
Version).
[[Page 72709]]
Form and Form 4868....... Application for https://www.irs.gov/ Form............. Form 8958....... Allocation of https://www.irs.gov/
Instructions. Automatic pub/irs-pdf/ Tax Amounts pub/irs-pdf/
Extension of f4868.pdf. Between Certain f8958.pdf
Time to File Individuals in
U.S. Individual Community
Income Tax Property States.
Return.
Form and Form 4868 SP.... Application for https://www.irs.gov/ Form............. Form 8962....... Premium Tax https://www.irs.gov/
Instructions. Automatic pub/irs-pdf/ Credit (PTC). pub/irs-pdf/
Extension of f4868sp.pdf. f8962.pdf
Time to File
U.S. Individual
Income Tax
Return (Spanish
Version).
Form and Form 4952....... Investment https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/
Instructions. Interest pub/irs-pdf/ pub/irs-pdf/
Expense f4868.pdf. i8962.pdf
Deduction.
Form and Form 4970....... Tax on https://www.irs.gov/ Form............. Form 8993....... Section 250 https://www.irs.gov/
Instructions. Accumulation pub/irs-pdf/ Deduction for pub/irs-pdf/
Distribution of f4970.pdf. Foreign Derived f8993.pdf
Trusts. Intangible
Income (FDII)
and Global
Intangible Low-
Taxed Income
(GILTI).
Form and Form 4972....... Tax on Lump-Sum https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/
Instructions. Distributions. pub/irs-pdf/ pub/irs-pdf/
f4972.pdf. i8993.pdf
Form and Form 5074....... Allocation of https://www.irs.gov/ Form............. Form 8994....... Employer Credit https://www.irs.gov/
Instructions. Individual pub/irs-pdf/ for Paid Family pub/irs-pdf/
Income Tax to f4868.pdf. and Medical f8994.pdf
Guam or the Leave.
Commonwealth of
the Northern
Mariana Islands
(CNMI).
Form and Form 5213....... Election to https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/
Instructions. Postpone pub/irs-pdf/ pub/irs-pdf/
Determination f5213.pdf. i8994.pdf
as to Whether
the Presumption
Applies that an
Activity is
Engaged in for
Profit.
Form........... Form 5329....... Additional Taxes https://www.irs.gov/ Form............. Form 8995....... Qualified https://www.irs.gov/
on Qualified pub/irs-pdf/ Business Income pub/irs-pdf/
Plans f5329.pdf. Deduction f8995.pdf
(Including Simplified
IRAs) and Other Computation.
Tax-Favored
Accounts.
Instructions... ................ ................ https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/
pub/irs-pdf/ pub/irs-pdf/
i5329.pdf. i8995.pdf
Form........... Form 5405....... Repayment of the https://www.irs.gov/ Form............. Form 8995-A..... Qualified https://www.irs.gov/
First-Time pub/irs-pdf/ Business Income pub/irs-pdf/
Homebuyer f5405.pdf. Deduction. f8995a.pdf
Credit.
Instructions... ................ ................ https://www.irs.gov/ Form............. Schedule A (Form Specified https://www.irs.gov/
pub/irs-pdf/ 8995-A). Service Trades pub/irs-pdf/
i5405.pdf. or Businesses. f8995aa.pdf
Form........... Form 5471....... Information https://www.irs.gov/ Form............. Schedule B (Form Aggregation of https://www.irs.gov/
Return of U.S. pub/irs-pdf/ 8995-A). Business pub/irs-pdf/
Persons with f5471.pdf. Operations. f8995ab.pdf
Respect to
Certain Foreign
Corporations.
Form........... Schedule J (Form Accumulated https://www.irs.gov/ Form............. Schedule C (Form Loss Netting And https://www.irs.gov/
5471). Earnings and pub/irs-pdf/ 8995-A). Carryforward. pub/irs-pdf/
Profits (E&P) f5471sj.pdf. f8995ac.pdf
of Controlled
Foreign
Corporations.
Form........... Schedule M (Form Transactions https://www.irs.gov/ Form............. Schedule D (Form Special Rules https://www.irs.gov/
5471). Between pub/irs-pdf/ 8995-A). for Patrons of pub/irs-pdf/
Controlled f5471sm.pdf. Agricultural or f8995ad.pdf
Foreign Horticultural
Corporation and Cooperatives.
Shareholders or
Other Related
Persons.
[[Page 72710]]
Form........... Schedule O (Form Organization or https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/
5471). Reorganization pub/irs-pdf/ pub/irs-pdf/
of Foreign f5471so.pdf. i8995a.pdf
Corporation,
and
Acquisitions
and
Dispositions of
its Stock.
Instructions... ................ ................ https://www.irs.gov/ Form............. Form 9000....... Alternative https://www.irs.gov/
pub/irs-pdf/ Media pub/irs-pdf/
i5471.pdf. Preference. f9000.pdf
Form........... Form 5695....... Residential https://www.irs.gov/ Form............. Form 9000 (SP).. Alternative https://www.irs.gov/
Energy Credits. pub/irs-pdf/ Media pub/irs-pdf/
f5695.pdf. Preference f9000sp.pdf
(Spanish
Version).
Instructions... ................ ................ https://www.irs.gov/ Form and Form 9465....... Installment https://www.irs.gov/
pub/irs-pdf/ Instructions. Agreement pub/irs-pdf/
i5695.pdf. Request. f9465.pdf
Form........... Form 5713....... International https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/
Boycott Report. pub/irs-pdf/ pub/irs-pdf/
f5713.pdf. i9465.pdf
Form........... Schedule A (Form International https://www.irs.gov/ Form and Form 9465 SP.... Installment https://www.irs.gov/
5713). Boycott Factor pub/irs-pdf/ Instructions. Agreement pub/irs-pdf/
(Section f5713sa.pdf. Request f9465sp.pdf
999(c)(1)). (Spanish
Version).
Form........... Schedule B (Form Specifically https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/
5713). Attributable pub/irs-pdf/ pub/irs-pdf/
Taxes and f5713sb.pdf. i9465sp.pdf
Income (Section
999(c)(2)).
Form........... Schedule C (Form Tax Effect of https://www.irs.gov/ Form............. Form T (Timber). Forest https://www.irs.gov/
5713). the pub/irs-pdf/ Activities pub/irs-pdf/ft.pdf
International f5713sc.pdf. Schedule.
Boycott
Provisions.
Instructions... ................ ................ https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/
pub/irs-pdf/ pub/irs-pdf/it.pdf
i5713.pdf.
Form........... Form 5884....... Work Opportunity https://www.irs.gov/ Form and Form W-4........ Employee's https://www.irs.gov/
Credit. pub/irs-pdf/ Instructions. Withholding pub/irs-pdf/fw4.pdf
f5884.pdf. Certificate.
Instructions... ................ ................ https://www.irs.gov/ Form and Form W-4 (SP)... Employee's https://www.irs.gov/
pub/irs-pdf/ Instructions. Withholding pub/irs-pdf/
i5884.pdf. Certificate fw4sp.pdf
(Spanish
Version).
Form........... Form 5884-A..... Employee https://www.irs.gov/ Form and Form W-4 (KO)... Employee's https://www.irs.gov/
Retention pub/irs-pdf/ Instructions. Withholding pub/irs-pdf/
Credit. f5884a.pdf. Certificate fw4ko.pdf
(Korean
Version).
Instructions... ................ ................ https://www.irs.gov/ Form and Form W-4 (RU)... Employee's https://www.irs.gov/
pub/irs-pdf/ Instructions. Withholding pub/irs-pdf/
i5884a.pdf. Certificate fw4ru.pdf
(Russian
Version).
Form........... Form 6198....... At-Risk https://www.irs.gov/ Form and Form W-4 (VIE).. Employee's https://www.irs.gov/
Limitations. pub/irs-pdf/ Instructions. Withholding pub/irs-pdf/
f6198.pdf. Certificate fw4vie.pdf
(Vietnamese
Version).
Instructions... ................ ................ https://www.irs.gov/ Form and Form W-4 (ZH-S). Employee's https://www.irs.gov/
pub/irs-pdf/ Instructions. Withholding pub/irs-pdf/
i6198.pdf. Certificate fw4zhs.pdf
(Chinese-Simple
Version).
Form........... Form 6251....... Alternative https://www.irs.gov/ Form and Form W-4 (ZH-T). Employee's https://www.irs.gov/
Minimum Tax- pub/irs-pdf/ Instructions. Withholding pub/irs-pdf/
Individuals. f6251.pdf. Certificate fw4zht.pdf
(Chinese-
Traditional
Version).
Instructions... ................ ................ https://www.irs.gov/ Form and Form W-4 P...... Withholding https://www.irs.gov/
pub/irs-pdf/ Instructions. Certificate for pub/irs-pdf/fw4p.pdf
i6251.pdf. Pension or
Annuity
Payments.
Form and Form 6252....... Installment Sale https://www.irs.gov/ Form and Form W-4 S...... Request for https://www.irs.gov/
Instructions. Income. pub/irs-pdf/ Instructions. Federal Income pub/irs-pdf/fw4s.pdf
f6252.pdf. Tax Withholding
from Sick Pay.
Form........... Form 6478....... Biofuel Producer https://www.irs.gov/ Form and Form W-4 V...... Voluntary https://www.irs.gov/
Credit. pub/irs-pdf/ Instructions. Withholding pub/irs-pdf/fw4v.pdf
f6478.pdf. Request.
[[Page 72711]]
Instructions... ................ ................ https://www.irs.gov/ Form and Form W-4 R...... Withholding https://www.irs.gov/
pub/irs-pdf/ Instructions. Certificate for pub/irs-pdf/fw4r.pdf
i6478.pdf. Retirement
Payments Other
Than Pensions
or Annuities.
Form........... Form 6765....... Credit for https://www.irs.gov/ Form and Form W-7........ Application for https://www.irs.gov/
Increasing pub/irs-pdf/ Instructions. IRS Individual pub/irs-pdf/fw7.pdf
Research f6765.pdf. Taxpayer
Activities. Identification
Number.
Instructions... ................ ................ https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/
pub/irs-pdf/ pub/irs-pdf/iw7.pdf
i6765.pdf.
Form and Form 6781....... Gains and Losses https://www.irs.gov/ Form............. Form W-7 A...... Application for https://www.irs.gov/
Instructions. from Section pub/irs-pdf/ Taxpayer pub/irs-pdf/fw7a.pdf
1256 Contracts f6781.pdf. Identification
and Straddles. Number for
Pending U.S.
Adoptions.
Form........... Form 7203....... S Corporation https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/
Shareholder pub/irs-pdf/ pub/irs-pdf/iw7a.pdf
Stock and Debt f7203.pdf.
Basis
Limitations.
Instructions... ................ ................ https://www.irs.gov/ Form and Form W-7 (SP)... Application for https://www.irs.gov/
pub/irs-pdf/ Instructions. IRS Individual pub/irs-pdf/
i7203.pdf. Taxpayer fw7sp.pdf
Identification
Number (Spanish
Version).
Form........... Form 7204....... Consent to https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/
Extend the Time pub/irs-pdf/ pub/irs-pdf/
to Assess Tax f7204.pdf. iw7sp.pdf
Related to
Contested
Foreign Income
Taxes-
Provisional
Foreign Tax
Credit
Agreement.
Instructions... ................ ................ https://www.irs.gov/ Form............. Form W-7 (COA).. Certificate of https://www.irs.gov/
pub/irs-pdf/ Accuracy for pub/irs-pdf/
i7204.pdf. IRS Individual fw7coa.pdf
Taxpayer
Identification
Number.
Form........... Form 7205....... Energy Efficient https://www.irs.gov/ Form............. 15620........... Section 83(b) Still under
Commercial pub/irs-pdf/ Election. development at the
Buildings f7205.pdf. time of release of
Deduction. this notice.
Instructions... ................ ................ https://www.irs.gov/ Other: Notice ................ ................ https://www.irs.gov/
pub/irs-pdf/ 2006-52. pub/irs-irbs/irb06-
i7205.pdf. 26.pdf
Form........... Form 7206....... Self-Employed https://www.irs.gov/ Other: Notice ................ ................ https://www.irs.gov/
Health pub/irs-pdf/ 2008-40. pub/irs-irbs/irb08-
Insurance f7206.pdf. 14.pdf
Deduction.
Instructions... ................ ................ https://www.irs.gov/ Other: Notice ................ ................ https://www.irs.gov/
pub/irs-pdf/ 2024-60. pub/irs-drop/n-24-
i7206.pdf. 60.pdf
Form........... Form 7207....... Advanced https://www.irs.gov/ Other: ................ ................ https://www.irs.gov/
Manufacturing pub/irs-pdf/ Publication 972 pub/irs-pdf/p972.pdf
Production f7207.pdf. Tables.
Credit.
Instructions... ................ ................ https://www.irs.gov/ Other: Rev. Proc. ................ ................ https://www.irs.gov/
pub/irs-pdf/ 2004-12. pub/irs-irbs/irb04-
i7207.pdf. 09.pdf
Form........... Form 7210....... Clean Hydrogen https://www.irs.gov/ Rev. Proc. 2019- ................ ................ https://www.irs.gov/
Production pub/irs-pdf/ 38. pub/irs-drop/rp-19-
Credit. f7210.pdf. 38.pdf
Instructions... ................ ................ https://www.irs.gov/ Rev. Proc. 2024- ................ ................ https://www.irs.gov/
pub/irs-pdf/ 09. pub/irs-drop/rp-24-
i7210.pdf. 09.pdf
Form........... Form 7211....... Clean https://www.irs.gov/ Rev. Proc. 2024- ................ ................ https://www.irs.gov/
Electricity pub/irs-dft/f7211_ 23. pub/irs-drop/rp-24-
Production dft.pdf. 23.pdf
Credit.
Instructions... ................ ................ Still under Other: TD 8400... ................ ................ Copy available upon
development at the request.
time of release of
this notice.
Form........... Form 7213....... Nuclear Power https://www.irs.gov/ Other: TD 9764... ................ ................ https://
Production pub/irs-pdf/ www.govinfo.gov/
Credit. f7213.pdf. content/pkg/CRECB-
2016-pt4/pdf/CRECB-
2016-pt4-Pg5756-
6.pdf
Instructions... ................ ................ https://www.irs.gov/ Other: TD 9408... ................ ................ https://www.irs.gov/
pub/irs-pdf/ pub/irs-irbs/irb08-
i7213.pdf. 33.pdf
[[Page 72712]]
Form........... Form 7217....... Partner's Report https://www.irs.gov/ Other: TD 9902... ................ ................ https://
of Property pub/irs-dft/f7217-- www.govinfo.gov/
Distributed by dft.pdf. content/pkg/FR-2020-
a Partnership. 07-23/pdf/2020-
15351.pdf?utm_medium
=email&utm
_campaign=subscripti
on+mailing+list&A1ut
m_source=<a href="http://federalregister.gov">federalregister.gov</a>
Instructions... ................ ................ Still under Other: TD 9920... ................ ................ https://
development at the www.govinfo.gov/
time of release of content/pkg/FR-2020-
this notice. 10-01/pdf/2020-
21777.pdf
Form........... Form 7218....... Clean Fuel https://www.irs.gov/ Other: TD 9924... ................ ................ https://
Production pub/irs-dft/f7218-- www.govinfo.gov/
Credit. dft.pdf. content/pkg/FR-2020-
10-06/pdf/2020-
22071.pdf
Instructions... ................ ................ Still under Other: TD 9959... ................ ................ https://
development at the www.govinfo.gov/
time of release of content/pkg/FR-2022-
this notice. 01-04/pdf/2021-
27887.pdf
Form........... Form 8082....... Notice of https://www.irs.gov/ Other: TD 9993... ................ ................ https://
Inconsistent pub/irs-pdf/ www.govinfo.gov/
Treatment or f8082.pdf. content/pkg/FR-2024-
Administrative 08-22/html/2024-
Adjustment 18576.htm
Request (AAR).
Instructions... Form 8082....... ................ https://www.irs.gov/ Other: TD 9998... ................ ................ https://
pub/irs-pdf/ www.govinfo.gov/
i8082.pdf. content/pkg/FR-2024-
06-25/pdf/2024-
13331.pdf
Form........... Form 8275....... Disclosure https://www.irs.gov/ Other: TD 9999... ................ ................ https://
Statement. pub/irs-pdf/ www.govinfo.gov/
f8275.pdf. content/pkg/FR-2024-
06-28/pdf/2024-
13844.pdf
Instructions... ................ ................ <a href="https://www.irs.gov/pub/irs-pdf/i8275.pdf">https://www.irs.gov/pub/irs-pdf/i8275.pdf</a>.
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[[Page 72713]]
[FR Doc. 2024-19918 Filed 9-4-24; 8:45 am]
BILLING CODE 4830-01-P
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</html>Indexed from Federal Register on September 5, 2024.
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.