Notice2025-13304
Agency Information Collection Activities; Comment Request on U.S. Individual Income Tax Returns and Related Forms, Schedules, Attachments, and Published Guidance
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
July 16, 2025
Issuing agencies
Treasury DepartmentInternal Revenue Service
Abstract
In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.
Full Text
<html>
<head>
<title>Federal Register, Volume 90 Issue 134 (Wednesday, July 16, 2025)</title>
</head>
<body><pre>
[Federal Register Volume 90, Number 134 (Wednesday, July 16, 2025)]
[Notices]
[Pages 32111-32115]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2025-13304]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Agency Information Collection Activities; Comment Request on U.S.
Individual Income Tax Returns and Related Forms, Schedules,
Attachments, and Published Guidance
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice of Information Collection; request for comments.
-----------------------------------------------------------------------
SUMMARY: In accordance with the Paperwork Reduction Act of 1995, the
IRS is inviting comments on the information collection request outlined
in this notice.
DATES: Written comments should be received on or before September 15,
2025 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#116163703f727e7c7c747f6562517863623f767e67"><span class="__cf_email__" data-cfemail="b8c8cad996dbd7d5d5ddd6cccbf8d1cacb96dfd7ce">[email protected]</span></a>. Include ``OMB Control No.
1545-0074'' in the subject line of the message.
FOR FURTHER INFORMATION CONTACT: View the latest drafts of the tax
forms related to the information collection listed in this notice at
<a href="https://www.irs.gov/draft-tax-forms">https://www.irs.gov/draft-tax-forms</a>. Requests for additional
information or copies of this collection should be directed to Ronald
J. 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#6c3e26031f091c044228191e0e0d000d2c051e1f420b031a"><span class="__cf_email__" data-cfemail="d6849cb9a5b3a6bef892a3a4b4b7bab796bfa4a5f8b1b9a0">[email protected]</span></a>.
SUPPLEMENTARY INFORMATION: The IRS, in accordance with the Paperwork
Reduction Act of 1995 (PRA) (44 U.S.C. 3506(c)(2)(A)), provides the
public and Federal agencies with an opportunity to comment on proposed,
revised, and continuing collections of information. This helps the IRS
assess the impact and minimize the burden of its information collection
requirements. 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 shall 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.
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
[[Page 32112]]
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. Individual Income Tax Returns and Related Forms,
Schedules, Attachments, and Published Guidance.
OMB Number: 1545-0074.
Form Numbers: Form 1040 and all related forms, schedules, and
attachments.
Abstract: IRC sections 6011 & 6012 of the Internal Revenue Code
require individuals to prepare and file income tax returns annually.
These forms, schedules, and attachments are used by individuals to
report their income tax liability. This information collection covers
the burden associated with preparing and submitting individual income
tax returns and related forms, schedules, and attachments, and
complying with published guidance.
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: Individuals or Households.
Preliminary Estimated Number of Respondents: 170,100,000.
Preliminary Estimated Time Per Respondent (Hours): 12 hrs. 37 mins.
Preliminary Estimated Total Annual Time (Hours): 2,146,000,000.
Preliminary Estimated Total Annual Monetized Time ($):
47,122,000,000.
Preliminary Estimated Total Out-of-Pockets Costs ($):
50,575,000,000.
Preliminary Estimated Total Monetized Burden ($): 97,697,000,000.
Note: Total Monetized Burden = Out-of-Pocket Costs + Monetized
Time
Approved: July 14, 2025.
Ronald J. Durbala,
IRS Tax Analyst.
Appendix-A: Forms and Schedules
Individual Tax Forms
[View the latest drafts of the tax forms related to the information collection listed in this notice at <a href="https://www.irs.gov/draft-tax-forms">https://www.irs.gov/draft-tax-forms</a>.]
----------------------------------------------------------------------------------------------------------------
Form No. Form name Form No. Form name
----------------------------------------------------------------------------------------------------------------
1040.............................. U.S. Individual Income Tax 7220................. Prevailing Wage and
Return. Apprenticeship (PWA)
Verification and
Corrections.
1040(SP).......................... U.S Individual Income Tax 8082................. Notice of Inconsistent
Return (Spanish version). Treatment or
Administrative
Adjustment Request
(AAR).
Schedule 1 (1040)................. Additional Income and 8275................. Disclosure Statement.
Adjustments to Income.
Schedule 1(SP) (1040(SP))......... Additional Income and 8275-R............... Regulation Disclosure
Adjustments to Income in Statement.
Spanish.
Schedule 2 (1040)................. Additional Taxes.......... 8283................. Noncash Charitable
Contributions.
Schedule 2(SP) (1040(SP))......... Additional Taxes (Spanish 8332................. Release/Revocation of
version). Release of Claim to
Exemption for Child by
Custodial Parent.
Schedule 3 (1040)................. Additional Credits and 8379................. Injured Spouse
Payments. Allocation.
Schedule 3(SP) (1040(SP))......... Additional Credits and 8396................. Mortgage Interest Credit.
Payments (Spanish
version).
1040-C............................ U.S. Departing Alien 8404................. Interest Charge on DISC-
Income Tax Return. Related Deferred Tax
Liability.
1040 X............................ Amended U.S. Individual 8453................. U.S. Individual Income
Income Tax Return. Tax Transmittal for an
IRS e-file Return.
1040 NR........................... U.S. Nonresident Alien 8453(SP)............. U.S. Individual Income
Income Tax Return. Tax Transmittal for an
IRS e-file Return
(Spanish version).
1040 NR(SP)....................... U.S. Nonresident Alien 8582................. Passive Activity Loss
Income Tax Return Limitation.
(Spanish Version).
Schedule NEC (1040NR)............. Tax on Income Not 8582-CR.............. Passive Activity Credit
Effectively Connected Limitations.
with a U.S. Trade or
Business.
Schedule NEC(SP) (1040NR(SP))..... Tax on Income Not 8586................. Low-Income Housing
Effectively Connected Credit.
with a U.S. Trade or
Business (Spanish
Version).
Schedule A (1040NR)............... Itemized Deductions....... 8594................. Asset Acquisition
Statement Under Section
1060.
Schedule A(SP) (1040NR(SP))....... Itemized Deductions 8606................. Nondeductible IRAs.
(Spanish Version).
Schedule OI (1040NR).............. Other Information......... 8609-A............... Annual Statement for Low-
Income Housing Credit.
Schedule OI(SP) (1040NR(SP))...... Other Information (Spanish 8611................. Recapture of Low-Income
Version). Housing Credit.
Schedule P (1040NR)............... Gain or Loss of Foreign 8615................. Tax for Certain Children
Persons from Sale or Who Have Unearned
Exchange of Certain Income.
Partnership Interests.
1040-PR........................... U.S. Self-Employment Tax 8621................. Information Return by a
Return (Including the Shareholder of a Passive
Additional Child Tax Foreign Investment
Credit for Bona Fide Company or Qualified
Residents of Puerto Rico) Electing Fund.
(Puerto Rico Version).
1040-SR........................... U.S. Tax Return for 8621-A............... Return by a Shareholder
Seniors. Making Certain Late
Elections to End
Treatment as a Passive
Foreign Investment
Company.
1040-SR (SP)...................... Tax Return for Seniors 8689................. Allocation of Individual
(Spanish version). Income Tax to the U.S.
Virgin Islands.
1040-SS........................... U.S. Self-Employment Tax 8697................. Interest Computation
Return (Including the Under the Look-Back
Additional Child Tax Method for Completed
Credit for Bona Fide Long-Term Contracts.
Residents of Puerto Rico).
1040-SS (SP)...................... U.S. Self-Employment Tax 8801................. Credit for Prior Year
Return (Including the Minimum Tax-Individuals,
Additional Child Tax Estates, and Trusts.
Credit for Bona Fide
Residents of Puerto Rico)
(Spanish Version).
Schedule A (1040)................. Itemized Deductions....... 8814................. Parents' Election to
Report Child's Interest
and Dividends.
Schedule B (1040)................. Interest and Ordinary 8815................. Exclusion of Interest
Dividends. from Series EE and I
U.S. Savings Bonds
Issued After 1989.
[[Page 32113]]
Schedule C (1040)................. Profit or Loss from 8818................. Optional Form to Record
Business. Redemption of Series EE
and I U.S. Savings Bonds
Issued After 1989.
Schedule C(SP) (1040(SP))......... Profit or Loss from 8820................. Orphan Drug Credit.
Business (Spanish
Version).
Schedule D (1040)................. Capital Gains and Losses.. 8824................. Like-Kind Exchanges.
Schedule E (1040)................. Supplemental Income and 8826................. Disabled Access Credit.
Loss.
Schedule EIC (1040)............... Earned Income Credit...... 8828................. Recapture of Federal
Mortgage Subsidy.
Schedule EIC(SP) (1040(SP))....... Earned Income Credit 8829................. Expenses for Business Use
(Spanish version). of Your Home.
Schedule F (1040)................. Profit or Loss from 8833................. Treaty-Based Return
Farming. Position Disclosure
Under Section 6114 or
7701(b).
Schedule F(SP) (1040(SP))......... Profit or Loss from 8834................. Qualified Electric
Farming (Spanish Version). Vehicle Credit.
Schedule H (1040)................. Household Employment Taxes 8835................. Renewable Electricity,
Refined Coal, and Indian
Coal Production Credit.
Schedule H(SP) (1040(SP))......... Household Employment Taxes 8838................. Consent to Extend the
(Spanish Version). Time to Assess Tax Under
Section 367-Gain
Recognition Agreement.
Schedule H(PR) (1040)............. Household Employment Taxes 8838-P............... Consent To Extend the
(Puerto Rico Version). Time To Assess Tax
Pursuant to the Gain
Deferral Method (Section
721(c)).
Schedule J (1040)................. Income Averaging for 8839................. Qualified Adoption
Farmers and Fishermen. Expenses.
Schedule LEP (1040)............... Request for Change in 8840................. Closer Connection
Language Preference. Exception Statement for
Aliens.
Schedule LEP (SP) (1040(SP))...... Request for Change in 8843................. Statement for Exempt
Language Preference Individuals and
(Spanish Version). Individuals with a
Medical Condition.
Schedule R (1040)................. Credit for the Elderly or 8844................. Empowerment Zone
the Disabled. Employment Credit.
Schedule SE (1040)................ Self-Employment Tax....... 8845................. Indian Employment Credit.
Schedule SE (SP) (1040(SP))....... Self-Employment Tax 8846................. Credit for Employer
(Spanish Version). Social Security and
Medicare Taxes Paid on
Certain Employee Tips.
1040 V............................ Payment Voucher........... 8853................. Archer MSA's and Long-
Term Care Insurance
Contracts.
1040 ES/OCR....................... Estimated Tax for 8854................. Initial and Annual
Individuals (Optical Expatriation Statement.
Character Recognition
with Form 1040V).
1040 ES........................... Estimate Tax for 8858................. Information Return of
Individuals. U.S. Persons with
Respect to Foreign
Disregarded Entities
(FDEs) and Foreign
Branches (FBs).
1040 ES (NR)...................... U.S. Estimated Tax for Schedule M (8858).... Transactions Between
Nonresident Alien Foreign Disregarded
Individuals. Entity (FDE) or Foreign
Branch (FB)and the Filer
or Other Related
Entities.
1040 ES (PR)...................... Estimated Federal Tax on 8859................. Carryforward of the
Self Employment Income District of Columbia
and on Household First-Time Homebuyer
Employees (Residents of Credit.
Puerto Rico).
Schedule 8812 (1040).............. Credits for Qualifying 8862................. Information to Claim
Children and Other Earned Income Credit
Dependents. After Disallowance.
Schedule 8812(SP) (1040(SP))...... Credits for Qualifying 8862(SP)............. Information to Claim
Children and Other Earned Income Credit
Dependents (Spanish After Disallowance
version). (Spanish Version).
172............................... Net Operating Losses 8863................. Education Credits
(NOLs) for Individuals, (American Opportunity
Estates, and Trusts. and Lifetime Learning
Credits).
461............................... Limitation on Business 8864................. Biodiesel and Renewable
Losses. Diesel Fuels Credit.
673............................... Statement for Claiming 8865................. Return of U.S. Persons
Exemption from with Respect to Certain
Withholding on Foreign Foreign Partnerships.
Earned Income Eligible
for the Exclusion(s)
Provided by Section 911.
926............................... Return by a U.S. Schedule K-1 (8865).. Partner's Share of
Transferor of Property to Income, Deductions,
a Foreign Corporation. Credits, etc..
965-A............................. Individual Report of Net Schedule K-2 (8865).. Partners' Distributive
965 Tax Liability. Share Items--
International.
965-C............................. Transfer Agreement Under Schedule K-3 (8865).. Partner's Share of
965(h)(3). Income, Deductions,
Credits, etc.
International.
970............................... Application to Use LIFO Schedule O (8865).... Transfer of Property to a
Inventory Method. Foreign Partnership
(Under section 6038B).
972............................... Consent of Shareholder to Schedule P (8865).... Acquisitions,
Include Specific Amount Dispositions, and
in Gross Income. Changes of Interests in
a Foreign Partnership.
982............................... Reduction of Tax 8866................. Interest Computation
Attributes Due to Under the Look-Back
Discharge of Indebtedness Method for Property
(and Section 1082 Basis Depreciated Under the
Adjustment). Income Forecast Method.
1045.............................. Application for Tentative 8867................. Paid Preparer's Due
Refund. Diligence Checklist.
1098-F............................ Fines, Penalties and Other 8873................. Extraterritorial Income
Amounts. Exclusion.
1116.............................. Foreign Tax Credit 8874................. New Markets Credit.
(Individual, Estate, or
Trust).
1127.............................. Application for Extension 8878................. IRS e-file Signature
of Time for Payment of Authorization for Form
Tax Due to Undue Hardship. 4868 or Form 2350.
1128.............................. Application to Adopt, 8878 SP.............. IRS e-file Signature
Change or Retain a Tax Authorization for Form
Year. 4868 or Form 2350
(Spanish Version).
1310.............................. Statement of Person 8879................. IRS e-file Signature
Claiming Refund Due a Authorization.
Deceased Taxpayer.
2106.............................. Employee Business Expenses 8879 SP.............. IRS e-file Signature
Authorization (Spanish
Version).
2120.............................. Multiple Support 8880................. Credit for Qualified
Declaration. Retirement Savings
Contributions.
2210.............................. Underpayment of Estimated 8881................. Credit for Small Employer
Tax by Individuals, Pension Plan Startup
Estates, and Trusts. Costs.
2210-F............................ Underpayment of Estimated 8882................. Credit for Employer-
Tax by Farmers and Provided Child Care
Fishermen. Facilities and Services.
2350.............................. Application for Extension 8886................. Reportable Transaction
of Time to File U.S. Disclosure Statement.
Income Tax Return.
2350 SP........................... Application for Extension 8888................. Allocation of Refund
of Time to File U.S. (Including Savings Bond
Income Tax Return Purchases).
(Spanish Version).
2441.............................. Child and Dependent Care 8889................. Health Savings Accounts
Expenses. (HSAs).
[[Page 32114]]
2555.............................. Foreign Earned Income..... 8896................. Low Sulfur Diesel Fuel
Production Credit.
3115.............................. Application for Change in 8898................. Statement for Individuals
Accounting Method. Who Begin or End Bona
Fide Residence in a U.S.
Possession.
3468.............................. Investment Credit......... 8900................. Qualified Railroad Track
Maintenance Credit.
3520.............................. Annual Return to Report 8903................. Domestic Production
Transactions with Foreign Activities Deduction.
Trusts and Receipt of
Certain Foreign Gifts.
3520-A............................ Annual Information Return 8906................. Distilled Spirits Credit.
of Foreign Trust With a
U.S. Owner.
3800.............................. General Business Credit... 8908................. Energy Efficient Home
Credit.
Schedule A (3800)................. Transfer Election 8910................. Alternative Motor Vehicle
Statement. Credit.
3903.............................. Moving Expenses........... 8911................. Alternative Fuel Vehicle
Refueling Property
Credit.
4070.............................. Employee's Report of Tips Schedule A (8911).... Alternative Fuel Vehicle
to Employer. Refueling Property.
4070A............................. Employee's Daily Record of 8912................. Credit to Holders of Tax
Tips. Credit Bonds.
4136.............................. Credit for Federal Tax 8915-C............... Qualified 2018 Disaster
Paid on Fuels. Retirement Plan
Distributions and
Repayments.
4137.............................. Social Security and 8915-D............... Qualified 2019 Disaster
Medicare Tax on Retirement Plan
Unreported Tip Income. Distributions and
Repayments.
4255.............................. Recapture of Investment 8915-F............... Qualified Disaster
Credit. Retirement Plan
Distributions and
Repayments.
4361.............................. Application for Exemption 8919................. Uncollected Social
from Self-Employment Tax Security and Medicare
for Use by Ministers, Tax on Wages.
Members of Religious
Orders, and Christian
Science Practitioners.
4562.............................. Depreciation and 8925................. Report of Employer-Owned
Amortization (Including Life Insurance
Information on Listed Contracts.
Property).
4563.............................. Exclusion of Income for 8932................. Credit for Employer
Bona Fide Residents of Differential Wage
American Samoa. Payments.
4684.............................. Causalities and Thefts.... 8933................. Carbon Oxide
Sequestration Credit.
4797.............................. Sale of Business Property. Schedule A (8933).... Disposal or Enhanced Oil
Recovery Owner
Certification.
4835.............................. Farm Rental Income and Schedule B (8933).... Disposal Operator
Expenses. Certification.
4852.............................. Substitute for Form W-2, Schedule C (8933).... Enhanced Oil Recovery
Wage and Tax Statement or Operator Certification.
Form 1099-R,
Distributions from
Pensions, Annuities,
Retirement or Profit-
Sharing Plans, IRAs,
Insurance Contracts, etc..
4852(SP).......................... Substitute for Form W-2, Schedule D (8933).... Recapture Certification.
Wage and Tax Statement or
Form 1099-R,
Distributions from
Pensions, Annuities,
Retirement or Profit-
Sharing Plans, IRAs,
Insurance Contracts, etc.
(Spanish Version).
4868.............................. Application for Automatic Schedule E (8933).... Election Certification.
Extension of Time to File
U.S. Individual Income
Tax Return.
4868 SP........................... Application for Automatic 8936................. Clean Vehicle Credits.
Extension of Time to File
U.S. Individual Income
Tax Return (Spanish
Version).
4952.............................. Investment Interest Schedule A (8936).... Clean Vehicle Credit
Expense Deduction. Amount.
4970.............................. Tax on Accumulation 8941................. Credit for Small Employer
Distribution of Trusts. Health Insurance
Premiums.
4972.............................. Tax on Lump-Sum 8949................. Sales and other
Distributions. Dispositions of Capital
Assets.
5074.............................. Allocation of Individual 8958................. Allocation of Tax Amounts
Income Tax to Guam or the Between Certain
Commonwealth of the Individuals in Community
Northern Mariana Islands Property States.
(CNMI).
5213.............................. Election to Postpone 8962................. Premium Tax Credit (PTC).
Determination as to
Whether the Presumption
Applies that an Activity
is Engaged in for Profit.
5329.............................. Additional Taxes on 8993................. Section 250 Deduction for
Qualified Plans Foreign Derived
(Including IRAs) and Intangible Income (FDII)
Other Tax-Favored and Global Intangible
Accounts. Low-Taxed Income
(GILTI).
5405.............................. Repayment of the First- 8994................. Employer Credit for Paid
Time Homebuyer Credit. Family and Medical
Leave.
5471.............................. Information Return of U.S. 8995................. Qualified Business Income
Persons with Respect to Deduction Simplified
Certain Foreign Computation.
Corporations.
Schedule J (5471)................. Accumulated Earnings and 8995-A............... Qualified Business Income
Profits (E&P) of Deduction.
Controlled Foreign
Corporations.
Schedule M (5471)................. Transactions Between Schedule A (8995-A).. Specified Service Trades
Controlled Foreign or Businesses.
Corporation and
Shareholders or Other
Related Persons.
Schedule O (5471)................. Organization or Schedule B (8995-A).. Aggregation of Business
Reorganization of Foreign Operations.
Corporation, and
Acquisitions and
Dispositions of its Stock.
5695.............................. Residential Energy Credits Schedule C (8995-A).. Loss Netting And
Carryforward.
5713.............................. International Boycott Schedule D (8995-A).. Special Rules for Patrons
Report. of Agricultural or
Horticultural
Cooperatives.
Schedule A (5713)................. International Boycott 9000................. Alternative Media
Factor (Section Preference.
999(c)(1)).
Schedule B (5713)................. Specifically Attributable 9000(SP)............. Alternative Media
Taxes and Income (Section Preference (Spanish
999(c)(2)). Version).
Schedule C (5713)................. Tax Effect of the 9465................. Installment Agreement
International Boycott Request.
Provisions.
5884.............................. Work Opportunity Credit... 9465 SP.............. Installment Agreement
Request (Spanish
Version).
5884-A............................ Employee Retention Credit. Form T (Timber)...... Forest Activities
Schedule.
6198.............................. At-Risk Limitations....... W-4.................. Employee's Withholding
Certificate.
6251.............................. Alternative Minimum Tax- W-4 (SP)............. Employee's Withholding
Individuals. Certificate (Spanish
Version).
6252.............................. Installment Sale Income... W-4 (KO)............. Employee's Withholding
Certificate (Korean
Version).
6478.............................. Biofuel Producer Credit... W-4 (RU)............. Employee's Withholding
Certificate (Russian
Version).
[[Page 32115]]
6765.............................. Credit for Increasing W-4 (VIE)............ Employee's Withholding
Research Activities. Certificate (Vietnamese
Version).
6781.............................. Gains and Losses from W-4 (ZH-S)........... Employee's Withholding
Section 1256 Contracts Certificate (Chinese-
and Straddles. Simple Version).
7203.............................. S Corporation Shareholder W-4 (ZH-T)........... Employee's Withholding
Stock and Debt Basis Certificate (Chinese-
Limitations. Traditional Version).
7204.............................. Consent to Extend the Time W--4 P............... Withholding Certificate
to Assess Tax Related to for Pension or Annuity
Contested Foreign Income Payments.
Taxes-Provisional Foreign
Tax Credit Agreement.
7205.............................. Energy Efficient W-4 S................ Request for Federal
Commercial Buildings Income Tax Withholding
Deduction. from Sick Pay.
7206.............................. Self-Employed Health W-4 V................ Voluntary Withholding
Insurance Deduction. Request.
7207.............................. Advanced Manufacturing W-4 R................ Withholding Certificate
Production Credit. for Retirement Payments
Other Than Pensions or
Annuities.
7210.............................. Clean Hydrogen Production W-7.................. Application for IRS
Credit. Individual Taxpayer
Identification Number.
7211.............................. Clean Electricity W-7 A................ Application for Taxpayer
Production Credit. Identification Number
for Pending U.S.
Adoptions.
7213.............................. Nuclear Power Production W-7 (SP)............. Application for IRS
Credit. Individual Taxpayer
Identification Number
(Spanish Version).
7217.............................. Partner's Report of W-7 (COA)............ Certificate of Accuracy
Property Distributed by a for IRS Individual
Partnership. Taxpayer Identification
Number.
7218.............................. Clean Fuel Production 15620................ Section 83(b) Election.
Credit.
----------------------------------------------------------------------------------------------------------------
Appendix-B: Guidance Documents
----------------------------------------------------------------------------------------------------------------
Document Title Document Title
----------------------------------------------------------------------------------------------------------------
Notice 2006-52.................... Deduction for Energy TD 9764.............. Section 6708 Failure To
Efficient Commercial Maintain List of
Buildings. Advisees With Respect to
Reportable Transactions.
Notice 2008-40.................... Amplification of Notice TD 9408.............. Dependent Child of
2006-52; Deduction for Divorced or Separated
Energy Efficient Parents or Parents Who
Commercial Buildings. Live Apart.
Notice 2023-59.................... Guidance on Requirements TD 9902.............. Guidance Under Sections
for Home Energy Audits 951A and 954 Regarding
for Purposes of the Income Subject to a High
Energy Efficient Home Rate of Foreign Tax.
Improvement Credit under
Section 25C.
Notice 2024-60.................... Required Procedures to TD 9920.............. Income Tax Withholding on
Claim a Section 45Q Certain Periodic
Credit for Utilization of Retirement and Annuity
Carbon Oxide. Payments Under Section
3405(a).
Publication 972 Tables............ Child Tax Credit.......... TD 9924.............. Income Tax Withholding
from Wages.
Rev. Proc. 2004-12................ Section 35.--Health TD 9959.............. Guidance Related to the
Insurance Costs of Foreign Tax Credit;
Eligible Individuals. Clarification of Foreign-
Derived Intangible
Income.
Rev. Proc. 2019-38................ Trade or Business......... TD 9993.............. Transfer of Certain
Credits.
Rev. Proc. 2024-09................ Changes in accounting TD 9998.............. Increased Amounts of
periods and in methods of Credit or Deduction for
accounting. Satisfying Certain
Prevailing Wage and
Registered
Apprenticeship
Requirements.
Rev. Proc. 2024-23................ Changes in accounting TD 9999.............. Statutory Disallowance of
periods and in methods of Deductions for Certain
accounting. Qualified Conservation
Contributions Made by
Partnerships and S
Corporations.
TD 8400........................... Taxation of Gain or Loss TD 10015............. Definition of Energy
from Certain Property and Rules
Nonfunctional Currency Applicable to the Energy
Transactions (Section 988 Credit.
Transactions).
TD 8865........................... Amortization of Intangible TD 10016............. Taxable Income or Loss
Property. and Currency Gain or
Loss With Respect to a
Qualified Business Unit.
TD 9207........................... Assumption of Partner TD 10025............. Guidance on Clean
Liabilities. Electricity Low-Income
Communities Bonus Credit
Amount Program.
----------------------------------------------------------------------------------------------------------------
[FR Doc. 2025-13304 Filed 7-15-25; 8:45 am]
BILLING CODE 4830-01-P
</pre><script data-cfasync="false" src="/cdn-cgi/scripts/5c5dd728/cloudflare-static/email-decode.min.js"></script></body>
</html>Indexed from Federal Register on July 16, 2025.
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.