Notice2026-17292
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
August 25, 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 163 (Tuesday, August 25, 2026)</title>
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[Federal Register Volume 91, Number 163 (Tuesday, August 25, 2026)]
[Notices]
[Pages 54920-54925]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-17292]
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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 October 26,
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#b2c2c0d39cd1dddfdfd7dcc6c1f2dbc0c19cd5ddc4"><span class="__cf_email__" data-cfemail="d7a7a5b6f9b4b8babab2b9a3a497bea5a4f9b0b8a1">[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#c7958da8b4a2b7afe983b2b5a5a6aba687aeb5b4e9a0a8b1"><span class="__cf_email__" data-cfemail="3e6c74514d5b4e56107a4b4c5c5f525f7e574c4d10595148">[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, and viewable on
relevant websites. 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 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. 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: 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.
[[Page 54921]]
Preliminary Estimated Number of Respondents: 170,400,000.
Preliminary Estimated Time per Respondent (Hours): 11 hrs. 27 mins.
Preliminary Estimated Total Annual Time (Hours): 1,950,000,000.
Preliminary Estimated Monetized Time ($): 44,242,000,000.
Preliminary Estimated Total Out-of-Pockets Costs ($):
51,234,000,000.
Preliminary Estimated Total Monetized Burden ($): 95,476,000,000.
Note: Total Monetized Burden = Out-of-Pocket Costs + Monetized
Time.
Approved: August 21, 2026.
Jon R. Callahan,
Senior Tax Analyst.
Appendix-A: Forms and Schedules
------------------------------------------------------------------------
Form No. Form name
------------------------------------------------------------------------
1040...................................... U.S. Individual Income Tax
Return.
Schedule 1 (1040)......................... Additional Income and
Adjustments to Income.
Schedule 1-A (1040)....................... Additional Deductions.
Schedule 2 (1040)......................... Additional Taxes.
Schedule 3 (1040)......................... Additional Credits and
Payments.
Schedule 3-A (1040)....................... Federal Public Benefit.
1040-C.................................... U.S. Departing Alien Income
Tax Return.
1040 X.................................... Amended U.S. Individual
Income Tax Return.
1040 NR................................... U.S. Nonresident Alien
Income Tax Return.
Schedule NEC (1040NR)..................... Tax on Income Not
Effectively Connected with
a U.S. Trade or Business.
Schedule A (1040NR)....................... Itemized Deductions.
Schedule OI (1040NR)...................... Other Information.
Schedule P (1040NR)....................... Gain or Loss of Foreign
Persons from Sale or
Exchange of Certain
Partnership Interests.
1040-SR................................... U.S. Tax Return for Seniors.
1040-SS................................... U.S. Self-Employment Tax
Return (Including the
Additional Child Tax Credit
for Bona Fide Residents of
Puerto Rico).
Schedule A (1040)......................... Itemized Deductions.
Schedule B (1040)......................... Interest and Ordinary
Dividends.
Schedule C (1040)......................... Profit or Loss from
Business.
Schedule D (1040)......................... Capital Gains and Losses.
Schedule E (1040)......................... Supplemental Income and
Loss.
Schedule EIC (1040)....................... Earned Income Credit.
Schedule F (1040)......................... Profit or Loss from Farming.
Schedule H (1040)......................... Household Employment Taxes.
Schedule J (1040)......................... Income Averaging for Farmers
and Fishermen.
Schedule LEP (1040)....................... Request for Change in
Language Preference.
Schedule R (1040)......................... Credit for the Elderly or
the Disabled.
Schedule SE (1040)........................ Self-Employment Tax.
1040 V.................................... Payment Voucher.
1040 ES/OCR............................... Estimated Tax for
Individuals (Optical
Character Recognition with
Form 1040V).
1040 ES................................... Estimate Tax for
Individuals.
1040 ES (NR).............................. U.S. Estimated Tax for
Nonresident Alien
Individuals.
Schedule 8812 (1040)...................... Credits for Qualifying
Children and Other
Dependents.
172....................................... Net Operating Losses (NOLs)
for Individuals, Estates,
and Trusts.
461....................................... Limitation on Business
Losses.
673....................................... Statement for Claiming
Exemption from Withholding
on Foreign Earned Income
Eligible for the
Exclusion(s) Provided by
Section 911.
926....................................... Return by a U.S. Transferor
of Property to a Foreign
Corporation.
965-A..................................... Individual Report of Net 965
Tax Liability.
965-C..................................... Transfer Agreement Under
965(h)(3).
970....................................... Application to Use LIFO
Inventory Method.
972....................................... Consent of Shareholder to
Include Specific Amount in
Gross Income.
982....................................... Reduction of Tax Attributes
Due to Discharge of
Indebtedness (and Section
1082 Basis Adjustment).
1045...................................... Application for Tentative
Refund.
1062...................................... Deferral of Tax on Gain From
the Sale or Exchange of
Qualified Farmland Property
to Qualified Farmers.
Schedule A (1062)......................... Section 1062 Gain From the
Sale or Exchange of
Qualified Farmland Property
to a Qualified Farmer.
1116...................................... Foreign Tax Credit
(Individual, Estate, or
Trust).
Schedule B (1116)......................... Foreign Tax Carryover
Reconciliation Schedule.
Schedule C (1116)......................... Foreign Tax Redetermination.
1118...................................... Foreign Tax Credit--
Corporations.
1127...................................... Application for Extension of
Time for Payment of Tax Due
to Undue Hardship.
1128...................................... Application to Adopt, Change
or Retain a Tax Year.
1310...................................... Statement of Person Claiming
Refund Due a Deceased
Taxpayer.
2106...................................... Employee Business Expenses.
2120...................................... Multiple Support
Declaration.
2210...................................... Underpayment of Estimated
Tax by Individuals,
Estates, and Trusts.
2210-F.................................... Underpayment of Estimated
Tax by Farmers and
Fishermen.
2350...................................... Application for Extension of
Time to File U.S. Income
Tax Return.
2441...................................... Child and Dependent Care
Expenses.
2555...................................... Foreign Earned Income.
3115...................................... Application for Change in
Accounting Method.
3468...................................... Investment Credit.
3520...................................... Annual Return to Report
Transactions with Foreign
Trusts and Receipt of
Certain Foreign Gifts.
3520-A.................................... Annual Information Return of
Foreign Trust With a U.S.
Owner.
3800...................................... General Business Credit.
[[Page 54922]]
Schedule A (3800)......................... Transfer Election Statement.
3903...................................... Moving Expenses.
4136...................................... Credit for Federal Tax Paid
on Fuels.
Schedule A (4136)......................... Business Activity Report for
Credit for Federal Tax Paid
on Fuels.
4137...................................... Social Security and Medicare
Tax on Unreported Tip
Income.
4255...................................... Recapture of Investment
Credit.
4361...................................... Application for Exemption
from Self-Employment Tax
for Use by Ministers,
Members of Religious
Orders, and Christian
Science Practitioners.
4562...................................... Depreciation and
Amortization (Including
Information on Listed
Property).
4562-B.................................... Amortization.
4563...................................... Exclusion of Income for Bona
Fide Residents of American
Samoa.
4684...................................... Causalities and Thefts.
4797...................................... Sale of Business Property.
4835...................................... Farm Rental Income and
Expenses.
4852...................................... Substitute for Form W-2,
Wage and Tax Statement or
Form 1099-R, Distributions
from Pensions, Annuities,
Retirement or Profit-
Sharing Plans, IRAs,
Insurance Contracts, etc.
4868...................................... Application for Automatic
Extension of Time to File
U.S. Individual Income Tax
Return.
4952...................................... Investment Interest Expense
Deduction.
4970...................................... Tax on Accumulation
Distribution of Trusts.
4972...................................... Tax on Lump-Sum
Distributions.
5074...................................... Allocation of Individual
Income Tax to Guam or the
Commonwealth of the
Northern Mariana Islands
(CNMI).
5213...................................... Election to Postpone
Determination as to Whether
the Presumption Applies
that an Activity is Engaged
in for Profit.
5329...................................... Additional Taxes on
Qualified Plans (Including
IRAs) and Other Tax-Favored
Accounts.
5405...................................... Repayment of the First-Time
Homebuyer Credit.
5471...................................... Information Return of U.S.
Persons with Respect to
Certain Foreign
Corporations.
Schedule E (5471)......................... Income, War Profits, and
Excess Profits Taxes Paid
or Accrued.
Schedule G-1 (5471)....................... Cost Sharing Arrangement.
Schedule H (5471)......................... Current Earnings and
Profits.
Schedule I-1 (5471)....................... Information for Global
Intangible Low-Taxed
Income.
Schedule J (5471)......................... Accumulated Earnings and
Profits (E&P) of Controlled
Foreign Corporations.
Schedule M (5471)......................... Transactions Between
Controlled Foreign
Corporation and
Shareholders or Other
Related Persons.
Schedule O (5471)......................... Organization or
Reorganization of Foreign
Corporation, and
Acquisitions and
Dispositions of its Stock.
Schedule P (5471)......................... Previously Taxed Earnings
and Profits of U.S.
Shareholder of Certain
Foreign Corporations.
Schedule Q (5471)......................... CFC Income by CFC Income
Groups.
5695...................................... Residential Energy Credits.
5713...................................... International Boycott
Report.
Schedule A (5713)......................... International Boycott Factor
(Section 999(c)(1)).
Schedule B (5713)......................... Specifically Attributable
Taxes and Income (Section
999(c)(2)).
Schedule C (5713)......................... Tax Effect of the
International Boycott
Provisions.
5884...................................... Work Opportunity Credit.
5884-A.................................... Employee Retention Credit.
6198...................................... At-Risk Limitations.
6251...................................... Alternative Minimum Tax-
Individuals.
6252...................................... Installment Sale Income.
6478...................................... Biofuel Producer Credit.
6765...................................... Credit for Increasing
Research Activities.
6781...................................... Gains and Losses from
Section 1256 Contracts and
Straddles.
7203...................................... S Corporation Shareholder
Stock and Debt Basis
Limitations.
7204...................................... Consent to Extend the Time
to Assess Tax Related to
Contested Foreign Income
Taxes-Provisional Foreign
Tax Credit Agreement.
7205...................................... Energy Efficient Commercial
Buildings Deduction.
7206...................................... Self-Employed Health
Insurance Deduction.
7207...................................... Advanced Manufacturing
Production Credit.
7210...................................... Clean Hydrogen Production
Credit.
7211...................................... Clean Electricity Production
Credit.
7213...................................... Nuclear Power Production
Credit.
7217...................................... Partner's Report of Property
Distributed by a
Partnership.
7218...................................... Clean Fuel Production
Credit.
7220...................................... Prevailing Wage and
Apprenticeship (PWA)
Verification and
Corrections.
8082...................................... Notice of Inconsistent
Treatment or Administrative
Adjustment Request (AAR).
8275...................................... Disclosure Statement.
8275-R.................................... Regulation Disclosure
Statement.
8283...................................... Noncash Charitable
Contributions.
8332...................................... Release/Revocation of
Release of Claim to
Exemption for Child by
Custodial Parent.
8379...................................... Injured Spouse Allocation.
8396...................................... Mortgage Interest Credit.
8453...................................... U.S. Individual Income Tax
Transmittal for an IRS e-
file Return.
8453-TR................................... E-file Declaration or
Authorization for Form 1045/
1139.
8582...................................... Passive Activity Loss
Limitation.
8582-CR................................... Passive Activity Credit
Limitations.
8586...................................... Low-Income Housing Credit.
8594...................................... Asset Acquisition Statement
Under Section 1060.
8606...................................... Nondeductible IRAs.
[[Page 54923]]
8609-A.................................... Annual Statement for Low-
Income Housing Credit.
8611...................................... Recapture of Low-Income
Housing Credit.
8615...................................... Tax for Certain Children Who
Have Unearned Income.
8621...................................... Information Return by a
Shareholder of a Passive
Foreign Investment Company
or Qualified Electing Fund.
8621-A.................................... Return by a Shareholder
Making Certain Late
Elections to End Treatment
as a Passive Foreign
Investment Company.
8689...................................... Allocation of Individual
Income Tax to the U.S.
Virgin Islands.
8697...................................... Interest Computation Under
the Look-Back Method for
Completed Long-Term
Contracts.
8801...................................... Credit for Prior Year
Minimum Tax-Individuals,
Estates, and Trusts.
8814...................................... Parents' Election to Report
Child's Interest and
Dividends.
8815...................................... Exclusion of Interest from
Series EE and I U.S.
Savings Bonds Issued After
1989.
8818...................................... Optional Form to Record
Redemption of Series EE and
I U.S. Savings Bonds Issued
After 1989.
8820...................................... Orphan Drug Credit.
8824...................................... Like-Kind Exchanges.
8825...................................... Rental Real Estate Income
and Expenses of a
Partnership or an S
Corporation.
Schedule A (8825)......................... Rental Real Estate Other
Deductions.
8826...................................... Disabled Access Credit.
8828...................................... Recapture of Federal
Mortgage Subsidy.
8829, 8830................................ Expenses for Business Use of
Your Home.
8833...................................... Treaty-Based Return Position
Disclosure Under Section
6114 or 7701(b).
8834...................................... Qualified Electric Vehicle
Credit.
8835...................................... Renewable Electricity,
Refined Coal, and Indian
Coal Production Credit.
8838...................................... Consent to Extend the Time
to Assess Tax Under Section
367-Gain Recognition
Agreement.
8838-P.................................... Consent To Extend the Time
To Assess Tax Pursuant to
the Gain Deferral Method
(Section 721(c)).
8839...................................... Qualified Adoption Expenses.
8840...................................... Closer Connection Exception
Statement for Aliens.
8843...................................... Statement for Exempt
Individuals and Individuals
with a Medical Condition.
8844...................................... Empowerment Zone Employment
Credit.
8846...................................... Credit for Employer Social
Security and Medicare Taxes
Paid on Certain Employee
Tips.
8853...................................... Archer MSA's and Long-Term
Care Insurance Contracts.
8854...................................... Initial and Annual
Expatriation Statement.
8858...................................... Information Return of U.S.
Persons with Respect to
Foreign Disregarded
Entities (FDEs) and Foreign
Branches (FBs).
Schedule M (8858)......................... Transactions Between Foreign
Disregarded Entity (FDE) or
Foreign Branch (FB) and the
Filer or Other Related
Entities.
8859...................................... Carryforward of the District
of Columbia First-Time
Homebuyer Credit.
8862...................................... Information to Claim Earned
Income Credit After
Disallowance.
8863...................................... Education Credits (American
Opportunity and Lifetime
Learning Credits).
8864...................................... Biodiesel and Renewable
Diesel Fuels Credit.
8865...................................... Return of U.S. Persons with
Respect to Certain Foreign
Partnerships.
Schedule G (8865)......................... Statement of Application for
the Gain Deferral Method
Under Section 721(c).
Schedule H (8865)......................... Acceleration Events and
Exceptions Reporting
Relating to Gain Deferral
Method Under Section
721(c).
Schedule K-1 (8865)....................... Partner's Share of Income,
Deductions, Credits, etc.
Schedule K-2 (8865)....................... Partners' Distributive Share
Items--International.
Schedule K-3 (8865)....................... Partner's Share of Income,
Deductions, Credits, etc.
International.
Schedule O (8865)......................... Transfer of Property to a
Foreign Partnership (Under
section 6038B).
Schedule P (8865)......................... Acquisitions, Dispositions,
and Changes of Interests in
a Foreign Partnership.
8866...................................... Interest Computation Under
the Look-Back Method for
Property Depreciated Under
the Income Forecast Method.
8867...................................... Paid Preparer's Due
Diligence Checklist.
8873...................................... Extraterritorial Income
Exclusion.
8874...................................... New Markets Credit.
8878...................................... IRS e-file Signature
Authorization for Form 4868
or Form 2350.
8879...................................... IRS e-file Signature
Authorization.
8880...................................... Credit for Qualified
Retirement Savings
Contributions.
8881...................................... Credit for Small Employer
Pension Plan Startup Costs.
8882...................................... Credit for Employer-Provided
Child Care Facilities and
Services.
8883...................................... Asset Allocation statement
under section 338.
8886...................................... Reportable Transaction
Disclosure Statement.
8888...................................... Allocation of Refund
(Including Savings Bond
Purchases).
8889...................................... Health Savings Accounts
(HSAs).
8896...................................... Low Sulfur Diesel Fuel
Production Credit.
8898...................................... Statement for Individuals
Who Begin or End Bona Fide
Residence in a U.S.
Possession.
8900...................................... Qualified Railroad Track
Maintenance Credit.
8903...................................... Domestic Production
Activities Deduction.
8904...................................... Credit for Oil and Gas
Production From Marginal
Wells.
8906...................................... Distilled Spirits Credit.
8908...................................... Energy Efficient Home
Credit.
8911...................................... Alternative Fuel Vehicle
Refueling Property Credit.
Schedule A (8911)......................... Alternative Fuel Vehicle
Refueling Property.
8912...................................... Credit to Holders of Tax
Credit Bonds.
8915-F.................................... Qualified Disaster
Retirement Plan
Distributions and
Repayments.
8919...................................... Uncollected Social Security
and Medicare Tax on Wages.
8925...................................... Report of Employer-Owned
Life Insurance Contracts.
8932...................................... Credit for Employer
Differential Wage Payments.
[[Page 54924]]
8933...................................... Carbon Oxide Sequestration
Credit.
Schedule A (8933)......................... Disposal or Enhanced Oil
Recovery Owner
Certification.
Schedule B (8933)......................... Disposal Operator
Certification.
Schedule C (8933)......................... Enhanced Oil Recovery
Operator Certification.
Schedule D (8933)......................... Recapture Certification.
Schedule E (8933)......................... Election Certification.
Schedule F (8933)......................... Utilization Certification.
8936...................................... Clean Vehicle Credits.
Schedule A (8936)......................... Clean Vehicle Credit Amount.
8938...................................... Statement of Specified
Foreign Financial Assets.
8941...................................... Credit for Small Employer
Health Insurance Premiums.
8949...................................... Sales and other Dispositions
of Capital Assets.
8958...................................... Allocation of Tax Amounts
Between Certain Individuals
in Community Property
States.
8960...................................... Net Investment Income Tax-
Individuals, Estates, and
Trusts.
8962...................................... Premium Tax Credit (PTC).
8964-ELE.................................. Section 987 Elections.
8964-TRA.................................. Section 987 Transition
Information.
8978...................................... Partner's Additional
Reporting Year Tax.
Schedule A (8978)......................... Partners Additional
Reporting Year Tax.
8990...................................... Limitation on Business
Interest Expense Under
Section 163(j).
8992...................................... U.S Shareholder Calculation
of Global Intangible Low-
Taxed Income (GILTI).
Schedule A (8992)......................... Schedule A, for Global
Intangible Low-Taxed Income
(GILTI).
8993...................................... Section 250 Deduction for
Foreign Derived Intangible
Income (FDII) and Global
Intangible Low-Taxed Income
(GILTI).
8994...................................... Employer Credit for Paid
Family and Medical Leave.
8995...................................... Qualified Business Income
Deduction Simplified
Computation.
8995-A.................................... Qualified Business Income
Deduction.
Schedule A (8995-A)....................... Specified Service Trades or
Businesses.
Schedule B (8995-A)....................... Aggregation of Business
Operations.
Schedule C (8995-A)....................... Loss Netting And
Carryforward.
Schedule D (8995-A)....................... Special Rules for Patrons of
Agricultural or
Horticultural Cooperatives.
8997...................................... Initial and Annual Statement
of Qualified Opportunity
Fund (QOF) Investments.
9000...................................... Alternative Media
Preference.
9465...................................... Installment Agreement
Request.
15620..................................... Section 83(b) Election.
W-4....................................... Employee's Withholding
Certificate.
W-4 P..................................... Withholding Certificate for
Pension or Annuity
Payments.
W-4 S..................................... Request for Federal Income
Tax Withholding from Sick
Pay.
W-4 V..................................... Voluntary Withholding
Request.
W-4 R..................................... Withholding Certificate for
Retirement Payments Other
Than Pensions or Annuities.
W-7....................................... Application for IRS
Individual Taxpayer
Identification Number.
W-7 A..................................... Application for Taxpayer
Identification Number for
Pending U.S. Adoptions.
W-7 (COA)................................. Certificate of Accuracy for
IRS Individual Taxpayer
Identification Number.
Form T (Timber)........................... Forest Activities Schedule.
------------------------------------------------------------------------
Appendix-B: Guidance Documents
------------------------------------------------------------------------
Guidance Title/description
------------------------------------------------------------------------
Notice 2006-52............................ Deduction for Energy
Efficient Commercial
Buildings.
Notice 2008-40............................ Amplification of Notice 2006-
52; Deduction for Energy
Efficient Commercial
Buildings.
Notice 2024-60............................ Required Procedures to Claim
a Section 45Q Credit for
Utilization of Carbon
Oxide.
Notice 2025-75............................ Transition Rule for Applying
Section 951(a)(2)(B).
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 2026-11............................ Interim Guidance on
Additional First Year
Depreciation Deduction
under Sec. 168(k).
Notice 2026-15............................ Guidance to Apply Interim
Safe Harbors for Purposes
of Determining a Taxpayer's
Material Assistance from a
Prohibited Foreign Entity;
Other Prohibited Foreign
Entity Guidance.
Notice 2026-16............................ 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.
Publication 972 Tables.................... Child Tax Credit.
Rev. Proc. 2004-12........................ Section 35.--Health
Insurance Costs of Eligible
Individuals.
Rev. Proc. 2011-34........................ Rules for certain rental
real estate activities.
Rev. Proc. 2019-38........................ Trade or Business.
Rev. Proc. 2024-09........................ Changes in accounting
periods and in methods of
accounting.
Rev. Proc. 2024-23........................ Changes in accounting
periods and in methods of
accounting.
Rev. Proc. 2025-8......................... Changes in Accounting
Periods and in Methods of
Accounting.
Rev. Proc. 2025-23........................ Changes in accounting
periods and in methods of
accounting.
Rev. Proc. 2025-28........................ Changes in Accounting
Periods and in Methods of
Accounting.
TD 7918................................... Income, war profits, or
excess profits tax paid or
accrued.
TD 8400................................... Taxation of Gain or Loss
from Certain Nonfunctional
Currency Transactions
(Section 988 Transactions).
[[Page 54925]]
TD 8459................................... The Taxation of Settlement
Funds and Related Transfers
and Distributions.
TD 8929................................... Accounting for Long-Term
Contracts.
TD 8995................................... Mid-Contract Change in
Taxpayer Completing
Contract Accounted for
Under Long-Term Contract
Method of Accounting.
TD 9035................................... Constructive Transfers and
Transfers of Property to a
Third Party on Behalf of a
Spouse.
TD 9137................................... Partnership Long-Term
Contract Transactions.
TD 9764................................... Section 6708 Failure To
Maintain List of Advisees
With Respect to Reportable
Transactions.
TD 9408................................... Dependent Child of Divorced
or Separated Parents or
Parents Who Live Apart.
TD 9902................................... Guidance Under Sections 951A
and 954 Regarding Income
Subject to a High Rate of
Foreign Tax.
TD 9920................................... Income Tax Withholding on
Certain Periodic Retirement
and Annuity Payments Under
Section 3405(a).
TD 9924................................... Income Tax Withholding from
Wages.
TD 9959................................... Guidance Related to the
Foreign Tax Credit;
Clarification of Foreign-
Derived Intangible Income.
TD 9993................................... Transfer of Certain Credits.
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 1023................................... Credit for Production of
Clean Hydrogen and Energy
Credit.
TD 1024................................... Section 45Y Clean
Electricity Production
Credit and Section 48E
Clean Electricity
Investment Credit.
------------------------------------------------------------------------
[FR Doc. 2026-17292 Filed 8-24-26; 8:45 am]
BILLING CODE 4831-GV-P
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</html>Indexed from Federal Register on August 25, 2026.
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.