Notice2026-16262
Agency Information Collection Activities; Comment Request on U.S. Business 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
August 10, 2026
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
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<title>Federal Register, Volume 91 Issue 152 (Monday, August 10, 2026)</title>
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[Federal Register Volume 91, Number 152 (Monday, August 10, 2026)]
[Notices]
[Pages 51534-51543]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-16262]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Agency Information Collection Activities; Comment Request on U.S.
Business 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 October 9, 2026
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#9ceceefdb2fff3f1f1f9f2e8efdcf5eeefb2fbf3ea"><span class="__cf_email__" data-cfemail="bccccedd92dfd3d1d1d9d2c8cffcd5cecf92dbd3ca">[email protected]</span></a>. Include ``OMB Control No.
1545-0123'' 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 LaNita
Van Dyke, (202)-317-6009.
SUPPLEMENTARY INFORMATION: The IRS, in accordance with the Paperwork
Reduction Act of 1995 (PRA) (44 U.S.C. 3506(c)(2)(A)), provides the
general 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
[[Page 51535]]
matter of public record. For this reason, please do not include in your
comments information of a confidential nature, such as sensitive
personal information. 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 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 Returns and Related Forms,
Schedules, Attachments, and Published Guidance.
OMB Number: 1545-0123.
Form Numbers and Published Guidance: 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 related forms, schedules, and
attachments.
Abstract: These forms, schedules, and attachments are used by
businesses to report their income tax liability. This information
collection request covers the burden associated with preparing and
submitting business 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: Corporations, Partnerships, and S Corporations.
Preliminary Estimated Number of Respondents: 13,640,000.
Preliminary Estimated Total Time (Hours): 826,500,000.
Preliminary Estimated Time per Respondent (Hours): 60 hours, 36
minutes.
Preliminary Estimated Monetized Time ($): 52,805,000,000.
Preliminary Estimated Out-of-Pocket Costs ($): 78,213,000,000.
Preliminary Estimated Total Monetized Burden ($): 131,017,000,000.
Dated: August 6, 2026.
Jon R. Callahan,
Senior Tax Analyst.
Appendix-A: Forms and Schedules
------------------------------------------------------------------------
Form No. Title
------------------------------------------------------------------------
Form 1062.................... Deferral of Tax on Gain from the Sale or
Exchange of Qualified Farmland Property
to Qualified Farmer.
Form 1062 Sch A.............. Section 1062 Gain From the Sale or
Exchange of Qualified Farmland Property
to a Qualified Farmer.
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 1065-X.................. 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.
[[Page 51536]]
Form 1120-F (SCH M1 & M2).... Reconciliation of Income (Loss) and
Analysis of Unappropriated Retained
Earnings per Books.
Form 1120-F (SCH M-3)........ Net Income (Loss) Reconciliation for
Foreign Corporations With Reportable
Assets of $10 Million or More.
Form 1120-F (SCH P).......... List of Foreign Partner Interests in
Partnerships.
Form 1120-F (SCH Q).......... Tax Liability of Qualified Derivatives
Dealer (QDD).
Form 1120-F (SCH S).......... Exclusion of Income From the
International Operation of Ships or
Aircraft Under Section 883.
Form 1120-F (SCH V).......... List of Vessels or Aircraft, Operators,
and Owners.
Form 1120-FSC................ U.S. Income Tax Return of a Foreign Sales
Corporation.
Form 1120-FSC (SCH P)........ Transfer Price or Commission.
Form 1120-H.................. U.S. Income Tax Return for Homeowners
Associations.
Form 1120-IC-DISC............ Interest Charge Domestic International
Sales Corporation Return.
Form 1120-IC-DISC (SCH K).... Shareholder's Statement of IC-DISC
Distributions.
Form 1120-IC-DISC (SCH P).... Intercompany Transfer Price or
Commission.
Form 1120-IC-DISC (SCH Q).... Borrower's Certificate of Compliance With
the Rules for Producer's Loans.
Form 1120-L.................. U.S. Life Insurance Company Income Tax
Return.
Form 1120-L (SCH M-3)........ Net Income (Loss) Reconciliation for U.S.
Life Insurance Companies With Total
Assets of $10 Million or More.
*Form 1120-ND................ Return for Nuclear Decommissioning Funds
and Certain Related Persons.
Form 1120-PC................. U.S. Property and Casualty Insurance
Company Income Tax Return.
Form 1120-PC (SCH M-3)....... Net Income (Loss) Reconciliation for U.S.
Property and Casualty Insurance
Companies With Total Assets of $10
Million or More.
Form 1120-POL................ U.S. Income Tax Return for Certain
Political Organizations.
Form 1120-REIT............... U.S. Income Tax Return for Real Estate
Investment Trusts.
Form 1120-RIC................ U.S. Income Tax Return for Regulated
Investment Companies.
Form 1120-S.................. U.S. Income Tax Return for an S
Corporation.
Form 1120-S (SCH B-1)........ Information on Certain Shareholders of an
S Corporation.
Form 1120-S (SCH D).......... Capital Gains and Losses and Built-In
Gains.
Form 1120-S (SCH K-1)........ Shareholder's Share of Income,
Deductions, Credits, etc.
Form 1120-S (SCH K-2)........ Shareholder's Pro Rata Share Items-
International.
Form 1120-S (SCH K-3)........ Shareholder's Share of Income,
deductions, Credits, etc.--
International.
Form 1120-S (SCH M-3)........ Net Income (Loss) Reconciliation for S
Corporations With Total Assets of $10
Million or More.
Form 1120-SF................. U.S. Income Tax Return for Settlement
Funds (Under Section 468B).
Form 1120-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 3800 (SCH A)............ Transfer Election Statement.
Form 4136.................... Credit for Federal Tax Paid on Fuels.
Form 4136 (SCH A)............ Business Activity Report for 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 (Including Information on
Listed Property).
Form 4562-B.................. Amortization.
Form 461..................... Limitation on Business Losses.
Form 4626.................... Alternative Minimum Tax--Corporations.
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 5213.................... Election To Postpone Determination as To
Whether the Presumption Applies That an
Activity Is Engaged in for Profit.
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.
[[Page 51537]]
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)).
Form 5713 (SCH C)............ Tax Effect of the International Boycott
Provisions.
Form 5735.................... American Samoa Economic Development
Credit.
Form 5735 (SCH 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 7204.................... Consent To Extend the Time To Assess Tax
Related to Contested Foreign Income
Taxes--Provisional Foreign Tax Credit
Agreement.
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 7220.................... Prevailing Wage and Apprenticeship (PWA)
Verification and Corrections.
Form 8023.................... Elections Under Section 338 for
Corporations Making Qualified Stock
Purchases.
Form 8050.................... Direct Deposit Tax Exempt or Government
Entity Tax Refund.
Form 8082.................... Notice of Inconsistent Treatment or
Administrative Adjustment Request (AAR).
Form 8275.................... Disclosure Statement.
Form 8275-R.................. Regulation Disclosure Statement.
Form 8283.................... Noncash Charitable Contribution.
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 8453-CORP............... E-file Declaration for Corporations.
Form 8453-PE................. U.S. Partnership Declaration for an IRS e-
file Return.
Form 8453-TR................. E-file Declaration or Authorization for
Form 1045/1139.
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 8824.................... Like-Kind Exchanges.
Form 8825.................... Rental Real Estate Income and Expenses of
a Partnership or an S Corporation.
Form 8825 (SCH A)............ Rental Real Estate Income and Expenses of
a Partnership or an S Corporation.
Form 8826.................... Disabled Access Credit.
[[Page 51538]]
Form 8827.................... Credit for Prior Year Minimum Tax-
Corporations.
Form 8830.................... Enhanced Oil Recovery Credit.
Form 8832.................... Entity Classification Election.
Form 8833.................... Treaty-Based Return Position Disclosure
Under Section 6114 or 7701(b).
Form 8834.................... Qualified Electric Vehicle Credit.
Form 8835.................... Renewable Electricity, Refined Coal, and
Indian Coal Production Credit.
Form 8838.................... Consent to Extend the Time To Assess Tax
Under Section 367-Gain Recognition
Agreement.
Form 8838-P.................. Consent To Extend the Time To Assess Tax
Pursuant to the Gain Deferral Method
(Section 721(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 (SCH 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 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 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 8949.................... Sales and Other Dispositions of Capital
Assets.
Form 8964-ELE................ Section 987 Elections.
Form 8964-TRA................ Section 987 Transaction Information.
*Form 8975................... Country-by-Country Report.
[[Page 51539]]
*Form 8975 Sch A............. Tax Jurisdiction and Constituent Entity
Information.
Form 8978.................... Partner's Additional Reporting Year Tax.
Form 8978 Sch-A.............. Partner's Additional Reporting Year Tax
(Schedule of Adjustments).
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 8996 (SCH A)............ QOZ Business Property Directly Owned or
Leased by QOZB.
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 EstateTrust.
Form 982..................... Reduction of Tax Attributes Due to
Discharge of Indebtedness (and Section
1082 Basis Adjustment).
Form 15254................... Request for Section 754 Revocation.
Form 15620................... Section 83(b) Election.
*Form SS-4................... Application for Employer Identification
Number.
Form T (TIMBER).............. Forest Activities Schedule.
Form W-8BEN.................. Certificate of Foreign Status of
Beneficial Owner for United States Tax
Withholding (Individuals).
Form W-8BEN(E)............... Certificate of Entities Status of
Beneficial Owner for United States Tax
Withholding (Entities).
Form W-8ECI.................. Certificate of Foreign Person's Claim
That Income is Effectively Connected
With the Conduct of a Trade or Business
in the United States.
Form W-8IMY.................. Certificate of Foreign Intermediary,
Foreign Flow-Through Entity, or Certain
U.S. Branches for United States Tax
Withholding and Reporting.
------------------------------------------------------------------------
Appendix-B: Guidance Documents
------------------------------------------------------------------------
Title/document Description
------------------------------------------------------------------------
Announcement 2000-19......... Tip Reporting Alternative Commitment
(TRAC) for most industries.
Announcement 2000-20......... Tip Rate Determination Agreement (TRDA)
for Most Industries.
Announcement 2000-22 and 2000- Tip Reporting Alternative Commitment
23. (TRAC) and Agreement and Tip Rate
Determination (TRDA) for Use in the Food
and Beverage Industry.
CO-62-89 (Final)............. Final Regulations under Section 382 of
the Internal Revenue Code of 1986;
Limitations on Corporate Net Operating
Loss Carryforwards.
LR-100-78.................... Creditability of Foreign Taxes.
Notice 2000-28............... Coal Exports.
Notice 2001-1................ Employer-Designed Tip Reporting Program
for the Food and Beverage Industry
(EmTRAC).
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).
Notice 2005-32............... Notification Requirement for Transfer of
Partnership Interest in Electing
Investment Partnership (EIP).
Notice 2005-4................ Fuel Tax Guidance, as modified.
Notice 2006-24............... Qualifying Advanced Coal Project Program.
Notice 2006-25 (superseded by Qualifying Gasification Project Program.
Notice 2007-53).
Notice 2006-46............... Announcement of Rules to be included in
Final Regulations under Section 897(d)
and (e) of the Internal Revenue Code.
Notice 2006-47............... Elections Created or Effected by the
American Jobs Creation Act of 2004.
Notice 2006-52 and Notice Deduction for Energy Efficient Commercial
2008-40. Buildings.
Notice 2006-9 and Notice 2008- Credit for New Qualified Alternative
33. Motor Vehicles (Qualified Fuel Cell
Motor Vehicles).
[[Page 51540]]
Notice 2006-97............... Taxation and Reporting of REIT Excess
Inclusion Income by REITs, RICs, and
Other Pass-Through Entities.
Notice 2009-41............... Credit for Residential Energy Efficient
Property.
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.
Notice 2009-58............... Manufacturers' Certification of Specified
Plug-in Electric Vehicles.
Notice 2009-83............... Credit for Carbon Dioxide Sequestration
Under Section 45Q.
Notice 2010-46............... Prevention of Over-Withholding of U.S.
Tax Avoidance with Respect to Certain
Substitute Dividend Payments.
Notice 2010-54............... Production Tax Credit for Refined Coal.
Notice 2013-12............... Qualifying Advanced Energy Project
Credit.
Notice 2014-42............... Branded Prescription Drug Fee; procedural
and Administrative Guidance.
Notice 2015-4................ Performance & Quality for Small Wind
Energy Property.
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.
Notice 2024-60............... Required Procedures to Claim a Section
45Q Credit for Utilization of Carbon
Oxide.
Notice 2025-28............... Interim Guidance Simplifying Application
of the Corporate Alternative Minimum Tax
to Partnerships.
Notice 2025-45............... Application of Sections 897(d) and (e) to
Certain Inbound Asset Reorganizations
under Section 368(a)(1)(F); Stock
Ownership Requirement under Section
368(a)(1)(F).
Notice 2025-75............... Transition Rule for Applying Section
951(a)(2)(B).
Notice 2025-8................ Domestic Content Bonus Credit Amounts
under the Inflation Reduction Act of
2022: First Updated Elective Safe Harbor
modifying Notice 2024-41.
Notice 2026-1................ Safe Harbor for the Credit for Carbon
Oxide Sequestration under Section 45Q
for Qualified Carbon Oxide Disposed of
in Secure Geological Storage in Calendar
Year 2025.
Notice 2026-7................ Additional Interim Guidance Regarding the
Application of the Corporate Alternative
Minimum Tax.
Notice 2026-11............... Interim Guidance on Additional First Year
Depreciation Deduction under Sec.
168(k).
Notice 2026-16............... Administrative, Procedural, and
Miscellaneous Interim Guidance on
Special Depreciation Allowance for
Qualified Production Property.
Notice 2026-17............... Modifications to Rules for Computing
Taxable Income or Loss and Foreign
Currency Gain or Loss Under Section 987.
Rev Proc 2002-32 (as Modified Waiver of 60-month Bar on Reconsolidation
by Rev Proc 2006-21). after Disaffiliation.
Rev. Proc. 2000-37........... Reverse Like-kind Exchanges (as modified
by Rev Proc. 2004-51).
Rev. Proc. 2001-21........... Debt Roll-Ups.
Rev. Proc. 2001-24........... Advanced Insurance Commissions.
Rev. Proc. 2001-56........... Demonstration Automobile Use.
Rev. Proc. 2002-67........... Settlement of Section 351 Contingent
Liability Tax Shelter Cases.
Rev. Proc. 2003-33........... Section 9100 Relief for 338 Elections.
Rev. Proc. 2003-36........... Industry Issue Resolution Program.
Rev. Proc. 2003-37........... Documentation Provisions for Certain
Taxpayers Using the Fair Market Value
Method of Interest Expense
Apportionment.
Rev. Proc. 2003-39........... Section 1031 LKE (Like-Kind Exchanges)
Auto Leasing Programs.
Rev. Proc. 2003-84........... Optional Election to Make Monthly Sec.
706 Allocations.
Rev. Proc. 2004-19........... Probable or Prospective Reserves Safe
Harbor.
Rev. Proc. 2004-29........... Statistical Sampling in Sec. 274 Context.
Rev. Proc. 2007-35........... Statistical Sampling for Purposes of
Section 199.
Rev. Proc. 2010-13........... Disclosure of Activities Grouped under
Section 469.
Rev. Proc. 2016-29........... Changes in Methods of Accounting.
Rev. Proc. 97-27............. Changes in Methods of Accounting.
Rev. Proc. 97-33............. Electronic Federal Tax Payment System
(EFTPS).
Rev. Proc. 99-32............. Conforming Adjustments Subsequent to
Section 482 Allocations.
Rev. Proc. 2001-37........... Extraterritorial Income Exclusion
Elections.
Rev. Proc. 2002-39........... Changes in Periods of Accounting.
Rev. Proc. 2006-16........... Renewal Community Depreciation
Provisions.
Rev. Proc. 2007-32........... Tip Rate Determination Agreement (Gaming
Industry); Gaming Industry Tip
Compliance Agreement Program.
Rev. Proc. 2007-48........... Rotable Spare Parts Safe Harbor Method.
Rev. Proc. 2008-38........... Qualified Additional Benefits Correction
Program.
Rev. Proc. 2008-39........... Modified Endowment Contract Correction
Program Extension.
Rev. Proc. 2008-40........... Life Insurance Contract Correction
Program.
Rev. Proc. 2008-41........... Variable Contract Correction Program.
Rev. Proc. 2008-42........... Section 7702(f)(8) or Section
101(f)(3)(H) Automatic Waiver Program.
Rev. Proc. 2009-16........... Section 168(k)(4) Election Procedures
and.
Rev. Proc. 2009-33........... Section 168(k)(4) Extension Property
Elections.
Rev. Proc. 2009-37........... Internal Revenue Code Section 108(i)
Election.
Rev. Proc. 2011-34........... Rules for Certain Rental Real Estate
Activities.
Rev. Proc. 2013-30........... Uniform Late S Corporation Election Rev.
Proc.
Rev. Proc. 2016-30........... Pre-Filing Agreements Program.
Rev. Proc. 2017-47........... Safe Harbor for Inadvertent Normalization
Violations.
Rev. Proc. 2023-26........... Rulings and determination letters.
Rev. Proc. 2025-28........... Changes in Accounting Periods and in
Methods of Accounting.
Rev. Proc. 2025-49........... Additional Interim Guidance for the
Application of the Corporate Alternative
Minimum Tax.
Rev. Proc. 2027-1............ Rulings and Determination Letters.
[[Page 51541]]
Rev. Proc. 98-46 (modifies Procedures for Electing Out of Exemptions
Rev. Proc.97-43). Under Section 1.475(c)-1.
Rev. Proc. 99-17............. Mark to Market Election for Commodities
Dealers and Securities and Commodities
Traders.
Rev. Proc. s 98-46 and 97-44. LIFO Conformity Requirement.
Rev. Rul. 97-39.............. Mark-to-Market Accounting Method for
Dealers in Securities.
TD 7533...................... DISC Rules on Procedure and
Administration; Rules on Export Trade
Corporations.
TD 7896...................... Income from Trade Shows.
TD 7959...................... Related Group Election with Respect to
Qualified Investments in Foreign Base
Company Shipping Operations.
TD 7918...................... Income, war profits, or excess profits
tax paid or accrued.
TD 8178...................... Passive Foreign Investment Companies.
TD 8223, TD 8432, and TD 8657 Effectively connected income and the
branch profits tax.
TD 8316...................... Cooperative Housing Corporations.
TD 8337...................... Allocation and Apportionment of Deduction
for State Income Taxes (INTL-112-88).
TD 8352...................... Final Regulations Under Sections 382 and
383 of the Internal Revenue Code of
1986.
TD 8353...................... Information with Respect to Certain
Foreign-Owned Corporations--IRC Section
6038A.
TD 8366...................... Real Estate Mortgage Investment Conduits;
Reporting Requirements and Other
Administrative Matters.
TD 8396...................... Conclusive Presumption of Worthlessness
of Debts Held by Banks (FI-34-91).
TD 8410 and TD 8228.......... Allocation and Apportionment of Interest
Expense and Certain Other Expenses (INTL-
952-86).
TD 8416...................... Final Minimum Tax-Tax Benefit Rule.
TD 8426...................... Certain Returned Magazines, Paperbacks or
Records (IA-195-78).
TD 8431...................... Allocation of Allocable Investment
Expense; Original Issue Discount
Reporting Requirements.
TD 8434...................... Treatment of Dual Consolidated Losses.
TD 8437...................... Limitations on Percentage Depletion in
the Case of Oil and Gas Wells.
TD 8444...................... Applicable Conventions Under the
Accelerated Cost.
TD 8449...................... Election, Revocation, Termination, and
Tax Effect of Subchapter S Status.
TD 8454...................... Adjusted Current Earnings (IA-14-91).
TD 8456...................... Capitalization of Certain Policy
Acquisition Expenses (FI-3-91).
TD 8459...................... Settlement Funds.
TD 8513...................... Bad Debt Reserves of Banks.
TD 8521...................... Rules to Carry Out the Purposes of
Section 42 and for Correcting (PS-50-
92).
TD 8529...................... Limitations on net operating loss
carryforwards and certain built-in
losses following ownership change.
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 (CO-
88-90).
TD 8531...................... Final Regulations Under Section 382.
TD 8554...................... Clear Reflection of Income in the Case of
Hedging Transactions (FI-54-93).
TD 8556...................... Computation and Characterization of
Income and Earnings and Profits Under
the Dollar Approximate Separate
Transactions Method of Accounting
(DASTM).
TD 8560...................... Consolidated Returns--Stock Basis and
Excess Loss Accounts, Earnings and
Profits, Absorption of Deductions and
Losses, Joining and Leaving Consolidated
Groups, Worthless (CO-30-92).
TD 8578...................... Election Out of Subchapter K for
Producers of Natural Gas.
TD 8586...................... Treatment of Gain from Disposition of
Certain Natural Resource Recapture
Property.
TD 8594...................... Losses on Small Business Stock (CO-46-
94).
TD 8597...................... Consolidated and Controlled Groups--
Intercompany Transactions and Related
Rules.
TD 8600...................... Definition of an S Corporation.
TD 8611...................... Conduit Arrangements Regulations (INTL-64-
93).
TD 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).
TD 8641...................... Treatment of Acquisition of Certain
Financial Institutions: Certain Tax
Consequences of Federal Financial
Assistance to Financial Institutions.
TD 8643...................... Distributions of Stock and Stock Rights.
TD 8645...................... Rules for Certain Rental Real Estate
Activities.
TD 8660...................... Consolidated Groups--Intercompany
Transactions and Related Rules.
TD 8669...................... Changes in Accounting Periods (REG-106917-
99).
TD 8684...................... Treatment of Gain from the Disposition of
Interest in Certain Natural Resource
Recapture Property by S Corporations and
Their Shareholders.
TD 8687...................... Source of Income from Sales of Inventory
and Natural Resources Produced in One
Jurisdiction and Sold in Another
Jurisdiction (INTL-0003-95).
TD 8696...................... Definitions Under Subchapter S of the
Internal Revenue Code (PS-268-82).
TD 8700...................... 26 U.S. Code Sec. 475--Mark to market
accounting method for dealers in
securities.
TD 8701...................... Treatment of Shareholders of Certain
Passive Investment Companies.
TD 8742...................... Requirements Respecting the Adoption or
Change of Accounting Method; Extensions
of Time To Make Elections.
TD 8746...................... Amortizable Bond Premium.
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.
TD 8787...................... Basis Reduction Due to Discharge of
Indebtedness.
TD 8823...................... Consolidated Returns--Limitation on the
Use of Certain Losses and Deductions.
TD 8824...................... 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 (CO-25-96).
TD 8825...................... 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 (CO-26-96).
TD 8847...................... Adjustments Following Sales of
Partnership Interests.
[[Page 51542]]
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.
TD 8853...................... Recharacterizing Financing Arrangements
Involving Fast-Pay Stock.
TD 8859...................... Procedures for Monitoring Compliance with
Low-Income Housing Credit Requirements
(PS-78-91).
TD 8862, 9446, 9273 and 9760. Treatment of transfers of stock or
securities to foreign corporations.
TD 8864...................... 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.
TD 8865...................... Amortization of Intangible Property.
TD 8869...................... Subchapter S Subsidiaries (REG-251698-
96).
TD 8870...................... General Rules for Making and Maintaining
Qualified Electing Fund Elections (REG-
115795-97).
TD 8881...................... General Revision of Regulations Relating
to Withholding of Tax on Certain U.S.
Source Income Paid to Foreign (formerly
Intl-62-90, Intl-32-93, Intl-52-86, and
Intl-52-94).
TD 8901...................... Qualified lessee construction allowances
for short-term leases (REG-106010-98).
TD 8929...................... Accounting for Long-Term Contracts.
TD 8940...................... Purchase Price Allocations in Deemed
Actual Asset Acquisitions.
TD 8941...................... Manner of making election to terminate
tax-exempt bond financing.
TD 8985...................... Hedging Transactions.
TD 8995...................... Mid-Contract Change in Taxpayer
Completing Contract Accounted for Under
Long-Term Contract Method of Accounting.
TD 8996...................... Changes in Accounting Periods.
TD 9004...................... Treatment of taxable income of a residual
interest holder in excess of daily
accruals.
TD 9047...................... Certain Transfers of Property to
Regulated Investment Companies (RICs)
and Real Estate Investment Trusts
(REITs).
TD 9048 and TD 9254.......... Guidance under Section 1502; Suspension
of Losses on Certain Stock Disposition
(REG-131478-02).
TD 9057, TD 9154 and TD 9187. Extensions of Time to Elect Method for
Determining Allowable Loss.
TD 9065...................... REG-124069-02, Section 6038--Returns
Required with Respect to Controlled
Foreign Partnerships; REG-118966-97,
Information Reporting with Respect to
Certain Foreign Partnership.
TD 9107...................... Guidance Regarding Deduction and
Capitalization of Expenditures.
TD 9137...................... Partnership Long-Term Contract
Transactions.
TD 9157...................... 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.
TD 9168...................... Optional 10-Year Write-off of Certain Tax
Preferences (REG-124405-03).
TD 9171...................... New Markets Tax Credit.
TD 9207...................... Assumption of Partner Liabilities.
TD 9210...................... LIFO Recapture Under Section 1363(d).
TD 9212...................... Final, Source of Compensation for Labor
or Personal Services.
TD 9257 and TD 9377.......... Application of Section 338 to Insurance
Companies (REG-146384-05).
TD 9273...................... Stock Transfer Rules: Carryover of
Earnings and Taxes (REG-116050-99).
TD 9285...................... Limitation on Use of the Nonaccrual-
Experience Method of Accounting Under
Section 448(d)(5).
TD 9289...................... Treatment of Disregarded Entities Under
Section 752.
TD 9304...................... Guidance Necessary to Facilitate Business
Electronic Filing Under Section 1561.
TD 9305...................... Source of Income from Certain Space and
Ocean Activities; Source of
Communications Income.
TD 9315...................... Dual Consolidated Loss Regulations.
TD 9315...................... Section 1503(d) Closing Agreement
Requests.
TD 9328...................... Safe Harbor for Valuation Under Section
475.
TD 9329...................... Guidance Necessary to Facilitate Business
Electronic Filing and Burden Reduction,.
TD 9353...................... Rollover of Gain from Qualified Small
Business Stock to Another Qualified
Small Business Stock.
TD 9360...................... Guidance on Passive Foreign Company
(PFIC) Purging Elections (REG-133446-
03).
TD 9420...................... Carryover Allocations and Other Rules
Relating to the Low-Income Housing
Credit (PS-19-92).
TD 9422...................... S Corporation Guidance under AJCA of 2004
(REG-143326-05).
TD 9424...................... Loss on Subsidiary Stock (REG-157711-02).
TD 9451...................... Guidance Necessary to Facilitate Business
Election Filing; Finalization of
Controlled Group Qualification Rules.
TD 9452...................... Application of Separate Limitations to
Dividends from Noncontrolled Section 902
Corporations.
TD 9456...................... Treatment of Services Under Section 482;
Allocation of Income and Deductions from
Intangibles; Stewardship Expense.
TD 9463...................... Modifications of Commercial Mortgage
Loans Held by a Real Estate Mortgage
Investment Conduit. (REG-127770-07).
TD 9465...................... Determination of Interest Expense
Deduction of Foreign Corporations (REG-
120509-06).
TD 9469...................... Section 108 Reduction of Tax Attributes
for S Corporations (REG-102822-08).
TD 9490...................... Extended Carryback of Losses to or from a
Consolidated Group.
TD 9502...................... Exclusions From Gross Income of Foreign
Corporations.
TD 9504, TD 9616, TD 9713, Basis Reporting by Securities Brokers and
and TD 9750. Basis Determination for Stock.
TD 9512...................... Nuclear Decommissioning Funds.
TD 9547...................... Election to Expense Certain Refineries.
TD 9568...................... Methods to Determine Taxable Income in
connection with a Cost Sharing
Arrangement--IRC Section 482.
TD 9595...................... Consolidated Overall Foreign Losses,
Separate Limitation Losses, and Overall
Domestic Losses (REG-141399-07).
TD 9614)..................... Transfers by Domestic Corporations That
Are Subject to Section 367(a)(5).
TD 9615...................... Distributions by Domestic Corporations
That Are Subject to Section 1248(f).
TD 9617...................... Updating of Employer Identification
Numbers (REG-135491-10).
TD 9619...................... Regulations Enabling Elections for
Certain Transaction Under Section 336(e)
(REG-143544-04).
[[Page 51543]]
TD 9622 and TD 9623.......... Application of Section 108(i) to
Partnerships and S Corporations (REG-
144762-09).
TD 9633...................... Limitations on Duplication of Net Built-
in Losses.
TD 9684 and TD 9823.......... Branded Prescription Drugs (REG-123286-
14).
TD 9715; Rev. Proc. 2015-26.. Agent for Consolidated Group (Formerly TD
9002; Rev Proc 2002-43).
TD 9728...................... Determination of Distributive Share When
Partner's Interest Changes.
TD 9759...................... Limitations on the Importation of Net
Built-In Losses.
TD 9764...................... Failure to Maintain List of Advisees with
Respect to Reportable Transactions (REG-
160873-04).
TD 9796...................... Treatment of Certain Domestic Entities
Disregarded as Separate from Their
Owners as Corporations for Purposes of
Section 6038A.
TD 9866...................... Guidance Related to Section 951A (Global
Intangible Low-Taxed Income) and Certain
Guidance Related to Foreign Tax Credits.
TD 9959...................... Guidance Related to the Foreign Tax
Credit; Clarification of Foreign-Derived
Intangible Income.
TD 9988...................... Elective Payment of Applicable Credits;
Elective Payment of Advanced
Manufacturing Investment Credit; Final
Rules; Election To Exclude Certain
Unincorporated Organizations Owned by
Applicable Entities From Application of
the Rules on Partners and Partnerships.
TD 9989...................... Elective Payment of Advanced
Manufacturing Investment Credit.
TD 9993...................... Transfer of Certain Credits.
TD 9995...................... Clean Vehicle Credits Under Sections 25E
and 30D; Transfer of Credits; Critical
Minerals and Battery Components; Foreign
Entities of Concern.
TD 9998...................... Increased Amounts of Credit or Deduction
for Satisfying Certain Prevailing Wage
and Registered Apprenticeship
Requirements.
TD 9999...................... Statutory Disallowance of Deductions for
Certain Qualified Conservation
Contributions Made by Partnerships and S
Corporations.
TD 10004..................... Guidance Under Section 367(b) Related to
Certain Triangular Reorganizations and
Inbound Nonrecognition Transactions.
TD 10009..................... Advanced Manufacturing Investment Credit
Rules Under Sections 48D and 50.
TD 10010..................... Advanced Manufacturing Production Credit.
TD 10012..................... Election To Exclude Certain
Unincorporated Organizations Owned by
Applicable Entities From Application of
the Rules on Partners and Partnerships.
TD 10015..................... Definition of Energy Property and Rules
Applicable to the Energy Credit.
TD 10016..................... Taxable Income or Loss and Currency Gain
or Loss With Respect to a Qualified
Business Unit.
TD 10022..................... Classification of Digital Content
Transactions and Cloud Transactions.
TD 10023..................... Credit for Production of Clean Hydrogen
and Energy Credit.
TD 10024..................... Section 45Y Clean Electricity Production
Credit and Section 48E Clean Electricity
Investment Credit.
TD 10025..................... Guidance on Clean Electricity Low-Income
Communities Bonus Credit Amount Program.
TD 10026..................... Rules Regarding Certain Disregarded
Payments and Dual Consolidated Losses.
TD 10041..................... Base Erosion and Anti-Abuse Tax Rules for
Qualified Derivative Payments on
Securities Lending Transactions.
TD 10048..................... Returns Relating to Sales or Exchanges of
Certain Partnership Interests.
------------------------------------------------------------------------
[FR Doc. 2026-16262 Filed 8-7-26; 8:45 am]
BILLING CODE 4831-GV-P
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</html>Indexed from Federal Register on August 10, 2026.
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