Notice2024-20568
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 11, 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 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
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<title>Federal Register, Volume 89 Issue 176 (Wednesday, September 11, 2024)</title>
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[Federal Register Volume 89, Number 176 (Wednesday, September 11, 2024)]
[Notices]
[Pages 73752-73761]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2024-20568]
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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 12,
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#d7a7a5b6f9b4b8babab2b9a3a497bea5a4f9b0b8a1"><span class="__cf_email__" data-cfemail="433331226d202c2e2e262d3730032a31306d242c35">[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 LaNita Van
Dyke, at (202)-317-6009, Internal Revenue Service, Room 6526, 1111
constitution Avenue NW, Washington, DC 20224, or through the internet
at <a href="/cdn-cgi/l/email-protection#731f121d1a07125d05121d170a1816331a01005d141c05"><span class="__cf_email__" data-cfemail="1b777a75726f7a356d7a757f62707e5b726968357c746d">[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. 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 Appendices 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 have been additions and removals of forms included
in this approval package. It is anticipated that these changes will
have an impact on the overall burden and cost estimates requested for
this approval package, however these estimates were not finalized at
the time of release of this notice. These estimated figures are
expected to be available by the release of the 30-day comment notice
from Treasury. This approval package is being submitted for renewal
purposes.
Type of Review: Revision of a currently approved collection.
Affected Public: Corporations, Partnerships and Pass-Through
Entities.
Preliminary Estimated Number of Respondents: 13,500,000.
Preliminary Estimated Time Per Respondent (Hours): 70 hours, 4
minutes.
Preliminary Estimated Total Annual Time (Hours): 946,000,000.
Preliminary Estimated Total Annual Monetized Time ($):
56,955,000,000.
Preliminary Estimated Total Out-of-Pocket Costs ($):
68,491,000,000.
Preliminary Estimated Total Monetized Burden ($): 125,446,000,000.
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.
Estimates for Form 1120, 1120S and 1065 Series of Returns and Forms and Schedules
FY2025
----------------------------------------------------------------------------------------------------------------
Program change
FY 24 due to adjustment FY 25
----------------------------------------------------------------------------------------------------------------
Number of Respondents.................................. 13,300,000 200,000 13,500,000
Burden in Hours........................................ 920,000,000 26,000,000 946,000,000
Monetized Time Burden.................................. $54,743,000,000 $2,212,000,000 $56,955,000,000
[[Page 73753]]
Out-of-Pocket Costs.................................... $66,717,000,000 $1,774,000,000 $68,491,000,000
Total Monetized Burden................................. $121,460,000,000 $3,986,000,000 $125,446,000,000
----------------------------------------------------------------------------------------------------------------
The following paragraph applies to all the collections of
information contained within the OMB approval for 1545-0123.
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 6, 2024.
Jon R. Callahan,
Senior 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.
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.
[[Page 73754]]
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-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.
* 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 G-I)............... Schedule G-1 (Form 5471), Cost
Sharing Arrangement.
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(c)(1)).
* Form 5713 (SCH B)............... Specifically, Attributable Taxes and
Income (Section 999(c)(2)).
[[Page 73755]]
* 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 7205....................... Energy Efficient Commercial
Buildings Deduction.
* Form 7207....................... Advanced Manufacturing Production
Credit.
* Form 7210....................... Clean Hydrogen Production Credit.
* Form 7211....................... Clean Electricity Production Credit.
Form 7213......................... Nuclear Power Production Credit.
* Form 7217....................... Partner's Report of Property
Distributed by a Partnership.
* Form 7218....................... Clean Fuel Production Credit.
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 8288-C....................... Statement of Withholding Under
Section 1446(f)(4) on Dispositions
by Foreign Persons of Partnership
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-CORP.................... E-file Declaration for Corporations.
Form 8453-PE...................... U.S. Partnership Declaration for an
IRS e-file Return.
Form 851.......................... Affiliations Schedule.
* Form 8586....................... Low-Income Housing Credit.
* Form 8594....................... Asset Acquisition Statement Under
Section 1060.
* Form 8609....................... Low-Income Housing Credit Allocation
and Certification.
* Form 8609-A..................... Annual Statement for Low-Income
Housing Credit.
* Form 8611....................... Recapture of Low-Income Housing
Credit.
* Form 8621....................... Information Return By Shareholder of
a Passive Foreign Investment
Company or Qualified Electing Fund.
* Form 8621-A..................... Return by a Shareholder Making
Certain Late Elections to End
Treatment as a Passive Foreign
Investment Company.
* Form 8655....................... Reporting Agent Authorization.
* Form 8697....................... Interest Computation Under the Look-
Back Method for Completed Long-Term
Contracts.
* Form 8703....................... Annual Certification of a
Residential Rental Project.
Form 8716......................... Election To Have a Tax Year Other
Than a Required Tax Year.
Form 8752......................... Required Payment or Refund Under
Section 7519.
Form 8804......................... Annual Return for Partnership
Withholding Tax (Section 1446).
Form 8804 (SCH A)................. Penalty for Underpayment of
Estimated Section 1446 Tax for
Partnerships.
Form 8804-C....................... Certificate of Partner-Level Items
to Reduce Section 1446 Withholding.
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 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.
[[Page 73756]]
* Form 8838....................... Consent to Extend the Time To Assess
Tax Under Section 367-Gain
Recognition Agreement.
* Form 8838-P..................... Consent To Extend the Time To Assess
Tax Pursuant to the Gain Deferral
Method (Section 721(c)).
Form 8842......................... Election to Use Different
Annualization Periods for Corporate
Estimated Tax.
* Form 8844....................... Empowerment Zone Employment Credit.
Form 8845......................... Indian Employment Credit.
Form 8846......................... Credit for Employer Social Security
and Medicare Taxes Paid on Certain
Employee Tips.
Form 8848......................... Consent to Extend the Time to Assess
the Branch Profits Tax Under
Regulations Sections 1.884-2(a) and
(c).
* Form 8858....................... Information Return of U.S. Persons
With Respect to Foreign Disregarded
Entities (FDEs) and Foreign
Branches (FBs).
* Form 8858 (SCH M)............... Transactions Between Foreign
Disregarded Entity (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-CORP.................... E-file Authorization for
Corporations.
Form 8879-PE...................... IRS e-file Signature Authorization
for Form 1065.
* Form 8881....................... Credit for Small Employer Pension
Plan Startup Costs.
* Form 8882....................... Credit for Employer-Provided
Childcare Facilities and Services.
* Form 8883....................... Asset Allocation Statement Under
Section 338.
* Form 8886....................... Reportable Transaction Disclosure
Statement.
* Form 8896....................... Low Sulfur Diesel Fuel Production
Credit.
* Form 8900....................... Qualified Railroad Track Maintenance
Credit.
* Form 8902....................... Alternative Tax on Qualified
Shipping Activities.
* Form 8903....................... Domestic Production Activities
Deduction.
* Form 8906....................... Distilled Spirits Credit.
* Form 8908....................... Energy Efficient Home Credit.
* Form 8910....................... Alternative Motor Vehicle Credit.
* Form 8911....................... Alternative Fuel Vehicle Refueling
Property Credit.
* Form 8911 Schedule A............ Alternative Fuel Vehicle Refueling
Property.
* Form 8912....................... Credit to Holders of Tax Credit
Bonds.
Form 8916......................... Reconciliation of Schedule M-3
Taxable Income with Tax Return
Taxable Income for Mixed Groups.
Form 8916-A....................... Supplemental Attachment to Schedule
M-3.
* Form 8918....................... Material Advisor Disclosure
Statement.
Form 8923......................... Mining Rescue Team Training Credit.
* Form 8925....................... Report of Employer-Owned Life
Insurance Contracts.
* Form 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 8933 Sch A................. Disposal or Enhanced Oil Recovery
Owner Certification.
* Form 8933 Sch B................. Disposal Operator Certification.
* Form 8933 Sch C................. Enhanced Oil Recovery Operator
Certification.
* Form 8933 Sch D................. Recapture Certification.
* Form 8933 Sch E................. Election Certification.
* Form 8933 Sch F................. Utilization Certification.
* Form 8936....................... Clean Vehicle Credit.
* Form 8936 Sch A................. Clean Vehicle Credit Amount.
Form 8936-A....................... Qualified Commercial Clean Vehicle
Credit.
Form 8936-A Sch 1................. Schedule for Qualified Commercial
Clean Vehicle.
* 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 8975....................... Country-by-Country Report.
[[Page 73757]]
* Form 8975 Sch A................. Tax Jurisdiction and Constituent
Entity Information.
Form 8978......................... Partner's Additional Reporting Year
Tax.
Form 8978-Sch-A................... Partners 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..................... 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-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
------------------------------------------------------------------------
Forms marked with an asterisk (*) are also filed by other taxpayers
(e.g., individuals, tax-exempt organizations).
Appendix B
------------------------------------------------------------------------
Previous OMB No. Title
------------------------------------------------------------------------
1545-0731......................... Definition of an S Corporation.
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.
[[Page 73758]]
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.
1545-1146......................... 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.
1545-1433......................... 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.
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).
[[Page 73759]]
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.
1545-1820......................... 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.
[[Page 73760]]
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.
1545-1900......................... (TD 9212) Final, Source of
Compensation for Labor or Personal
Services.
1545-1903......................... TD 9168--Optional 10-Year Write-off
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.
1545-1939......................... 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).
1545-2125......................... 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.
1545-2171......................... TD 9490--Extended Carryback of
Losses to or from a Consolidated
Group.
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.
[[Page 73761]]
1545-2259......................... Performance & Quality for Small Wind
Energy Property.
1545-2276......................... Safe Harbor for Inadvertent
Normalization Violations.
* 1545-2291....................... TD 9866 (REG-951A) and Notice 2020-
69 (S Corporation Guidance under
Section 958 (Rules for Determining
Stock Ownership) and Guidance
Regarding the Treatment of
Qualified Improvement Property
under the Alternative Depreciation
System for Purposes of the QBAI
Rules for FDII and GILTI (NOT-
114860-20).
1545-0123......................... Notice 2024-60--Required Procedures
to Claim a Section 45Q Credit for
Utilization of Carbon Oxide.
1545-0123......................... TD 9993--Transfer of Certain
Credits.
1545-0123......................... TD 9998--Increased Amounts of Credit
or Deduction for Satisfying Certain
Prevailing Wage and Registered
Apprenticeship Requirements.
1545-0123......................... TD 10004--Guidance Under Section
367(b) Related to Certain
Triangular Reorganizations and
Inbound Nonrecognition
Transactions.
------------------------------------------------------------------------
* Merged into 1545-0123 since the last OMB approval.
[FR Doc. 2024-20568 Filed 9-10-24; 8:45 am]
BILLING CODE 4830-01-P
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