Proposed Collection; Comment Request for Form 1040, Form 1040NR, Form 1040NR-EZ, Form 1040X, 1040-SR and All Attachments and Related Forms
| Published date | 30 September 2019 |
| Citation | 84 FR 51712 |
| Record Number | 2019-21066 |
| Section | Notices |
| Court | Internal Revenue Service,Treasury Department |
Federal Register, Volume 84 Issue 189 (Monday, September 30, 2019)
[Federal Register Volume 84, Number 189 (Monday, September 30, 2019)]
[Notices]
[Pages 51712-51718]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2019-21066]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Form 1040, Form 1040NR,
Form 1040NR-EZ, Form 1040X, 1040-SR and All Attachments and Related
Forms
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice and request for comments.
-----------------------------------------------------------------------
SUMMARY: The Internal Revenue Service, as part of its continuing effort
to reduce paperwork and respondent burden, invites the general public
and other Federal agencies to take this opportunity to comment on
proposed and continuing information collections, as required by the
Paperwork Reduction Act of 1995 (PRA. This notice requests comments on
all forms used by individual taxpayers: Form 1040, U.S. Individual
Income Tax Return; Form 1040NR; Form 1040NR-EZ; Form 1040X, 1040-SR and
attachments, related forms and, some related regulations (see the
Appendix A and B to this notice). In addition, there are numerous OMB
numbers that report burden already included in this OMB number. In
order to eliminate this duplicative burden reporting, 25 OMB numbers
are being obsoleted. See Appendix C for information on the obsoleted
OMB numbers and the burden that was/is reported under those numbers.
DATES: Written comments should be received on or before November 29,
2019 to be assured of consideration.
ADDRESSES: Direct all written comments to The OMB Unit,
SE:W:CAR:MP:T:M:SS, Internal Revenue Service, Room 6529, 1111
Constitution Avenue NW, Washington, DC 20224. Requests for additional
information should be directed to Laurie Brimmer, at Internal Revenue
Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224,
or through the internet, at [email protected].
SUPPLEMENTARY INFORMATION:
PRA Approval of Forms Used by Individual Taxpayers
Under the PRA, OMB assigns a control number to each ''collection of
information'' that it reviews and approves for use by an agency. The
PRA also requires agencies to estimate the burden for each collection
of information. Burden estimates for each control number are displayed
in (1) PRA notices that accompany collections of information, (2)
Federal Register notices such as this one, and (3) OMB's database of
approved information collections.
Taxpayer Burden
Burden is defined as the time and out-of-pocket costs incurred by
taxpayers in complying with the Federal tax system and are estimated
separately. Out-of-pocket costs include any expenses incurred by
taxpayers to prepare and submit their tax returns. Examples include tax
return preparation fees, the purchase price of tax preparation
software, submission fees, photocopying costs, postage, and phone calls
(if not toll-free).
Taxpayer Burden Estimates
Table 1 shows the preliminary burden estimates for individual
taxpayers filing 2020 Form 1040, Form 1040NR, Form 1040NR-EZ, Form
1040X, 1040-SR tax return. The estimate is preliminary and reflects
only the change in burden from technical adjustments related to
updating the number of affected taxpayers to reflect the FY2020
forecast. The estimate will be revised to reflect legislative and
regulatory changes since 2018 and further detail about the burden
estimates will be provided for the 30-day notice for this FRN.
Reported time and cost burdens are national averages and do not
necessarily reflect a ``typical'' case. Most taxpayers experience lower
than average burden, with taxpayer burden varying considerably by
taxpayer type.
Proposed PRA Submission to OMB
Title: U.S. Individual Income Tax Return.
OMB Number: 1545-0074.
Form Numbers: Form 1040; Form 1040NR; Form 1040NR-EZ, Form 1040X,
1040-SR and all attachments and related forms (see the Appendix A to
this notice).
Abstract: OMB number 1545-0074 reports the estimated burden
incurred by individual taxpayers to meet their tax-compliance-related
reporting requirements. The estimate is preliminary and reflects only
the change in burden related to technical adjustments related to
updating the number of affected taxpayers to reflect the FY2020
forecast.
Type of Review: Revision of currently approved collections.
Affected Public: Individuals or households.
Estimated Number of Respondents: 159,800,000.
Total Estimated Time: 1.755 billion hours (1,755,000,000 hours).
Estimated Time per Respondent: 10.98 hours.
[[Page 51713]]
Total Estimated Out-of-Pocket Costs: $32.318 billion
($32,318,000,000).
Estimated Out-of-Pocket Cost per Respondent: $202.
Total Monetized Burden Costs: $60.424 billion ($60,424,000,000).
Estimated Total Monetized Burden per Respondent: $378.
Note: Amounts below are for FY2020. Reported time and cost
burdens are national averages and do not necessarily reflect a
``typical'' case. Most taxpayers experience lower than average
burden, with taxpayer burden varying considerably by taxpayer type.
Detail may not add due to rounding.
Table 1--ICB Estimates for the 1040/NR/NR-EZ/X Series of Returns and Supporting Forms and Schedules FY2020
----------------------------------------------------------------------------------------------------------------
Program change
FY19 due to FY20
adjustment
----------------------------------------------------------------------------------------------------------------
Number of Taxpayers....................................... 157,800,000 2,000,000 159,800,000
Burden in Hours........................................... 1,784,000,000 (28,000,000) 1,755,000,000
Burden in Dollars......................................... 31,764,000,000 554,000,000 32,318,000,000
Monetized Total Burden.................................... 60,225,000,000 199,000,000 60,424,000,000
----------------------------------------------------------------------------------------------------------------
Source RAAS:KDA 9/3/2019.
An agency may not conduct or sponsor, and a person is not required
to respond to, a collection of information unless the collection of
information displays a valid OMB Control Number.
Books or records relating to a collection of information must be
retained as long as their content may become material in the
administration of any internal revenue law. Generally, tax returns and
tax return information are confidential, as required by 26 U.S.C. 6103.
Request for Comments
Comments submitted in response to this notice will be summarized
and/or included in the request for OMB approval. All comments will
become a matter of public record. Comments are invited on: (a) Whether
the collection of information is necessary for the proper performance
of the functions of the agency, including whether the information will
have practical utility; (b) the accuracy of the agency's estimate of
the burden of the collection of information; (c) ways to enhance the
quality, utility, and clarity of the information to be collected; (d)
ways to minimize the burden of the collection of information on
respondents, including through the use of automated collection
techniques or other forms of information technology; and (e) estimates
of capital or start-up costs and costs of operation, maintenance, and
purchase of services to provide information.
Approved: September 24, 2019.
Laurie Brimmer,
Senior Tax Analyst.
Appendix A
----------------------------------------------------------------------------------------------------------------
Form No. Form name
----------------------------------------------------------------------------------------------------------------
Form 1040........................................................ U.S. Individual Tax Return.
Form 1040 X...................................................... Amended U.S. Individual Income Tax Return.
Form 1040 NR..................................................... U.S. Nonresident Alien Income Tax Return.
Form 1040 NR-EZ.................................................. U.S. Income Tax Return for Certain
Nonresident Aliens with No Dependents.
Schedule A (1040)................................................ Itemized Deductions.
Schedule B (Form 1040)........................................... Interest and Ordinary Dividends.
Schedule C (Form 1040)........................................... Profit or Loss from Business.
Schedule C-EZ (Form 1040)........................................ Net Profit from Business.
Schedule D (Form 1040)........................................... Capital Gains and Losses.
Schedule E (Form 1040)........................................... Supplemental Income and Loss.
Schedule EIC (Form 1040)......................................... Earned Income Credit.
Schedule F (Form 1040)........................................... Profit or Loss from Farming.
Schedule H (Form 1040) and Sch H(PR)............................. Household Employment Taxes.
Schedule J (Form 1040)........................................... Income Averaging for Farmers and Fishermen.
Schedule R (Form 1040)........................................... Credit for the Elderly or the Disabled.
Schedule SE (Form 1040).......................................... Self-Employment Tax.
Form 1040 V...................................................... Payment Voucher.
Form 1040 ES/OCR................................................. Estimated Tax for Individuals (Optical
Character Recognition with Form 1040V).
Form 1040 ES..................................................... Estimate Tax for Individuals.
Form 673......................................................... Statement for Claiming Exemption from
Withholding on Foreign Earned Income
Eligible for the Exclusions Provided by
Section 911.
Form 926......................................................... Return by a U.S. Transferor of Property to a
Foreign Corporation.
Form 970......................................................... Application to Use LIFO Inventory Method.
Form 972......................................................... Consent of Shareholder to Include Specific
Amount in Gross Income.
Form 982......................................................... Reduction of Tax Attributes Due to Discharge
of Indebtedness (and Section 1082 Basis
Adjustment).
Form 1045........................................................ Application for Tentative Refund.
Form 1116........................................................ Foreign Tax Credit.
Form 1127........................................................ Application for Extension of Time for Payment
of Tax.
Form 1128........................................................ Application to Adopt, Change, or Retain a Tax
Year.
Form 1310........................................................ Statement of Person Claiming Refund Due to a
Deceased Taxpayer.
Form 2106........................................................ Employee Business Expenses.
Form 2106-EZ..................................................... Unreimbursed Employee Business Expenses.
[[Page 51714]]
Form 2120........................................................ Multiple Support Declaration.
Form 2210........................................................ Underpayment of Estimated Tax by Individuals,
Estates, and Trusts.
Form 2210-F...................................................... Underpayment of Estimated Tax by Farmers and
Fishermen.
Form 2350........................................................ Application for Extension of Time to File
U.S. Income Tax Return.
Form 2350 SP..................................................... Solicitud de Prorroga para Presentar la
Declaracion del Impuesto Personal sobre el
Ingreso de lose Estados Unidos.
Form 2439........................................................ Notice to Shareholder of Undistributed Long-
Term Capital Gains.
Form 2441........................................................ Child and Dependent Care Expenses.
Form 2555........................................................ Foreign Earned Income.
Form 2555 EZ..................................................... Foreign Earned Income Exclusion.
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 3800........................................................ General Business Credit.
Form 3903........................................................ Moving Expenses.
Form 4029........................................................ Application for Exemption from Social
Security and Medicare Taxes and Waiver of
Benefits.
Form 4070........................................................ Employee's Report of Tips to Employer.
Form 4070A....................................................... Employee's Daily Record of Tips.
Form 4136........................................................ Credit for Federal Tax Paid on Fuels.
Form 4137........................................................ Social Security and Medicare Tax on
Underreported Tip Income.
Form 4255........................................................ Recapture of Investment Credit.
Form 4361........................................................ Application for Exemption From Self-
Employment Tax for Use by Ministers, Members
of Religious Orders, and Christian Science
Practitioners.
Form 4562........................................................ Depreciation and Amortization.
Form 4563........................................................ Exclusion of Income for Bona Fide Residents
of American Samoa.
Form 4684........................................................ Casualties and Thefts.
Form 4797........................................................ Sale of Business Property.
Form 4835........................................................ Farm Rental Income and Expenses.
Form 4852........................................................ Substitute for Form W-2, Wage and Tax
Statement or Form 1099-R, Distributions From
Pension Annuities, Retirement or Profit-
Sharing Plans, IRAs, Insurance Contracts,
etc.
Form 4868........................................................ Application for Automatic Extension of Time
to Tile Individual U.S. Income Tax Return.
Form 4868 SP..................................................... Solicitud de Prorroga Automatica para
Presentar la Declaracion del Impuesto sobre
el Ingreso Personal de los Estados Unidos.
Form 4952........................................................ Investment Interest Expense Deduction.
Form 4970........................................................ Tax on Accumulation Distribution of Trusts.
Form 4972........................................................ Tax on Lump-Sum Distributions.
Form 5074........................................................ Allocation of Individual Income Tax To Guam
or the Commonwealth of the Northern Mariana
Islands (CNMI).
Form 5213........................................................ Election to Postpone Determination as to
Whether the Presumption Applies that an
Activity is Engaged in for Profit.
Form 5329........................................................ Additional Taxes on Qualified Plans
(Including IRAs) and Other Tax-Favored
Accounts.
Form 5405........................................................ First-Time Homebuyer Credit.
Form 5471........................................................ Information Return of U.S. Persons with
Respect to Certain Foreign Corporations.
Schedule J (Form 5471)........................................... Accumulated Earnings and Profits (E&P) and
Taxes of Controlled Foreign Corporations.
Schedule M (Form 5471)........................................... Transactions Between Controlled Foreign
Corporation and Shareholders or Other
Related Persons.
Schedule O (Form 5471)........................................... Organization or Reorganization of Foreign
Corporation, and Acquisitions and
Dispositions of its Stock.
Form 5695........................................................ Residential Energy Credits.
Form 5713........................................................ International Boycott Report.
Schedule A (Form 5713)........................................... International Boycott Factor (Section
999(c)(1)).
Schedule B (Form 5713)........................................... Specifically Attributable Taxes and Income
(Section 999(c)(2)).
Schedule C (Form 5713)........................................... Tax Effect of the International Boycott
Provisions.
Form 5754........................................................ Statement by Person(s) Receiving Gambling
Winnings.
Form 5884........................................................ Work Opportunity Cost.
Form 6198........................................................ At-Risk Limitations.
Form 6251........................................................ Alternative Minimum Tax-Individuals.
Form 6252........................................................ Installment Sale Income.
Form 6478........................................................ Credit for Alcohol Used as Fuel.
Form 6765........................................................ Credit for Increasing Research Activities.
Form 6781........................................................ Gains and Losses From Section 1256 Contracts
and Straddles.
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 Contributions.
Form 8332........................................................ Release of Claim to Exemption for Child of
Divorced or Separated Parents.
Form 8379........................................................ Injured Spouse Claim and Allocation.
Form 8396........................................................ Mortgage Interest Credit.
Form 8453........................................................ U.S. Individual Income Tax Declaration for an
IRS e-file Return.
Form 8582........................................................ Passive Activity Loss Limitation.
Form 8582-CR..................................................... Passive Activity Credit Limitations.
Form 8586........................................................ Low-Income Housing Credit.
[[Page 51715]]
Form 85948801.................................................... Asset Acquisition Statement.
Form 8606........................................................ Nondeductible IRAs.
Form 8609-A...................................................... Annual Statement for Low-Income Housing
Credit.
Form 8611........................................................ Recapture of Low-Income Housing Credit.
Form 8615........................................................ Tax for Certain Children Who Have Investment
Income of More than $1,800.
Form 8621........................................................ Return by a Shareholder of a Passive Foreign
Investment Company or Qualified Electing
Fund.
Form 8621-A...................................................... Late Deemed Dividend or Deemed Sale Election
by a Passive Foreign Investment Company.
Form 8689........................................................ Allocation of Individual Income Tax to the
Virgin Islands.
Form 8693........................................................ Low-Income Housing Credit Disposition Bond.
Form 8697........................................................ Interest Computations Under the Look-Back
Method for Completed Long-Term Contracts.
Form 8801........................................................ Credit for Prior Year Minimum Tax-
Individuals, Estates, and Trusts.
Form 8812........................................................ Additional Child Tax Credit.
Form 8814........................................................ Parents' Election to Report Child's Interest
and Dividends.
Form 8815........................................................ Exclusion of Interest From Series EE and I
U.S. Savings Bonds Issued After 1989.
Form 8818........................................................ Optional Form to Record Redemption of Series
EE and I U.S. Savings Bonds Issued After
1989.
Form 8820........................................................ Orphan Drug Credit.
Form 8821........................................................ Tax Information Authorization.
Form 8822........................................................ Change of Address.
Form 8824........................................................ Like-Kind Exchanges.
Form 8826........................................................ Disabled Access Credit.
Form 8828........................................................ Recapture of Federal Mortgage Subsidy.
Form 8829........................................................ Expenses for Business Use of Your Home.
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 and Refined Coal
Production Credit.
Form 8838........................................................ Consent to Extend the Time to Assess Tax
Under Section 367-Gain Recognition
Statement.
Form 8839........................................................ Qualified Adoption Expenses.
Form 8840........................................................ Closer Connection Exception Statement for
Aliens.
Form 8843........................................................ Statement for Exempt Individuals and
Individuals With a Medical Condition.
Form 8844........................................................ Empowerment Zone and Renewal Community
Employment Credit.
Form 8845........................................................ Indian Employment Credit.
Form 8846........................................................ Credit for Employer Social Security and
Medicare Taxes Paid on Certain Employee
tips.
Form 8853........................................................ Archer MSAs and Long-Term Care Insurance
Contracts.
Form 8854........................................................ Initial and Annual Expatriation Information
Statement.
Form 8858........................................................ Information Return of U.S. Persons With
Respect to Foreign Disregarded Entities.
Schedule M (Form 8858)........................................... Transactions Between controlled Foreign
Disregarded Entity and Filer or Other
Related Entities.
Form 8859........................................................ District of Columbia First-Time Homebuyer
Credit.
Form 8862........................................................ Information to Claim Earned Income Credit
After Disallowance.
Form 8863........................................................ Education Credits.
Form 8864........................................................ Biodiesel Fuels Credit.
Form 8865........................................................ Return of U.S. Persons With Respect to
Certain Foreign Partnerships.
Schedule K-1..................................................... Partner's Share of Income Deductions,
Credits, etc.
Schedule O (Form 8865)........................................... Transfer of Property to a Foreign
Partnership.
Schedule P (Form 8865)........................................... Acquisitions, Dispositions, and Changes of
Interests in a Foreign Partnership.
Form 8866........................................................ Interest Corporation Under the Look-Back
Method for Property Depreciated Under the
Income Forecast Method.
Form 8873........................................................ Extraterritorial Income Exclusion.
Form 8874........................................................ New Markets Credit.
Form 8878........................................................ IRS e-file Signature Authorization for Form
4686 or Form 2350.
Form 8878 SP..................................................... Autorizacion de firma para presentar por
medio del IRS e-file para el Formulario 4868
(SP) o el Formulario 2350 (SP).
Form 8879........................................................ IRS e-file Signature Authorization.
Form 8879 SP..................................................... Autorizacion de firm para presentar la
Declaracion por medio del IRS e-file.
Form 8880........................................................ Credit for Qualified Retirement Savings
Contributions.
Form 8881........................................................ Credit for Small Employer Pensions Plan
Startup Costs.
Form 8882........................................................ Credit for Employer-Provided Childcare
Facilities and Services.
Form 8885........................................................ Health Coverage Tax Credit.
Form 8886........................................................ Reportable Transaction Disclosure Statement.
Form 8888........................................................ Direct Deposit of Refund to More than One
Account.
Form 8889........................................................ Health Savings Accounts (HSAs).
Form 8896........................................................ Low Sulfur Diesel Fuel Production Credit.
Form 8898........................................................ Statement for Individuals Who Begin or End
Bona Fide Residence in a U.S. Possession.
Form 8900........................................................ Qualified Railroad Track Maintenance Credit.
Form 8903........................................................ Domestic Production Activities Deduction.
Form 8906........................................................ Distills Spirits Credit.
Form 8907........................................................ Nonconventional Source Fuel Credit.
Form 8908........................................................ Energy Efficient Home Credit.
Form 8910........................................................ Alternative Motor Vehicle Credit.
Form 8911........................................................ Alternative Fuel Vehicle Refueling Property
Credit.
8912............................................................. Credit to Holders of Tax Credit Bonds.
Form 8917........................................................ Tuition and Fees Deduction.
[[Page 51716]]
Form 8919........................................................ Uncollected Social Security and Medicare Tax
on Wages.
Form 8925........................................................ Report of Employer-Owned Life Insurance
Contracts.
Form 8932........................................................ Credit for Employer Differential Wage
Payments.
Form 8933........................................................ Carbon Dioxide Sequestration Credit.
Form 8936........................................................ Qualified Plug-In Electric Drive Motor
Vehicle Credit.
Form 9465........................................................ Installment Agreement Request.
Form 9465 SP..................................................... Solicitud para un Plan de Pagos a Plazos.
Form SS-4........................................................ Application for Employer Identification
Number.
Form SS-8........................................................ Determination of Worker Status for Purposes
of Federal Employment Taxes and Income Tax
Withholding.
Form T (Timber).................................................. Forest Activities Schedules.
Form W-4......................................................... Employee's Withholding Allowance Certificate.
Form W-4 P....................................................... Withholding Certificate for Pension or
Annuity Payments.
Form W-4 S....................................................... Request for Federal Income Tax Withholding
From Sick Pay.
Form W-4 V....................................................... Voluntary Withholding Request.
Form W-4 (SP).................................................... Certificado de Exencion de la Retencion del
Empleado.
Form W-7......................................................... Application for IRS Individual Taxpayer
Indentification Number.
Form W-7 A....................................................... Application for Taxpayer Identification
Number for Pending U.S. Adoptions.
Form W-7 (SP).................................................... Solicitud de Numero de Indenticacion Personal
del Contribuyente del Servico de Impuestos
Internos.
Form 1040 ES (NR)................................................ U.S. Estimated Tax for Nonresident Alien
Individuals.
Form 1040 ES (PR)................................................ Federales Estimadas del Trabajo por Cuenta
Propia y sobre el Impleo de Empleados
Domestocs-Puerto Rico.
W-7 (COA)........................................................ Certificate of Accuracy for IRS Individual
Taxpayer Identification Number.
Form 1040 Schedule 1............................................. Form 1040 Schedule 1 Additional Income and
Adjustments to Income.
Form 1040 Schedule 2............................................. Form 1040 Schedule 2 Tax.
Form 1040 Schedule 3............................................. Form 1040 Schedule 3 Nonrefundable Credits.
Form 1040 Schedule 4............................................. Form 1040 Schedule 4 Other Taxes.
Form 1040 Schedule 5............................................. Form 1040 Schedule 5 Other Payments and
Refundable Credits.
Form 1040 Schedule 6............................................. Form 1040 Schedule 6 Foreign Address and
Third Party Designee.
Form 1040-C...................................................... U.S. Departing Alien Income Tax Return.
Form 1040-SR..................................................... U.S. Income Tax Return for Seniors.
Form 8867........................................................ Paid Preparer's Due Diligence Checklist.
Form 8915-C...................................................... Qualified 2018 Disaster Retirement Plan
Distributions and Repayments.
Form 8958........................................................ Allocation of Tax Amounts Between Certain
Individuals in Community Property States.
Form 8962........................................................ Premium Tax Credit (PTC).
Form 965-C....................................................... Form 965-C, Transfer Agreement Under
965(h)(3).
Form 3911........................................................ Taxpayer Statement Regarding Refund.
Form 8857........................................................ Request for Innocent Spouse Relief.
Form 8302........................................................ Electronic Deposit of Tax Refund of $1
Million or more.
Form 14039....................................................... Identity Theft Affidavit.
Form 14095....................................................... The Health Coverage Tax Credit (HCTC)
Reimbursement Request Form.
Form 8938........................................................ Statement of Specified Foreign Financial
Assets.
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Appendix B
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Title/description
------------------------------------------------------------------------
1545-0735 **.................... Final Amortization of Reforestation
Expenditures (TD 7927).
1545-0768 ***................... TD 7898--Employers Qualified
Educational Assistance Programs.
1545-0771 ***................... TD 8864 (Final); EE-63-88 (Final and
temp regulations) Taxation of Fringe
Benefits and Exclusions From Gross
Income for Certain Fringe Benefits;
IA-140-86 (Temporary) Fringe Benefits
Treas reg 1.274.
1545-0782 **.................... Limitation on reduction in income tax
liability incurred to the Virgin
Islands.
1545-0916 ***................... TD 8073 (Temporary Regulations)--
Effective Dates and Other Issues
Arising Under the Employee Benefit
Provisions of the Tax Reform Act of
1984.
1545-1005 **.................... TD 8302--Low-Income Housing Credit for
Federally-assisted Buildings.
1545-1051 **.................... TD 8556 (Final)--Computation and
Characterization of Income and
Earnings and Profits Under the Dollar
Approximate Separate Transactions
Method of Accounting (DASTM).
1545-1056 **.................... REG-209020-86 (NPRM & Temporary)--
Foreign Tax Credit: Notification of
Foreign Tax Redeterminations.
1545-1112....................... Time and Manner of Making Certain
Elections Under the Technical and
Miscellaneous Revenue Act of 1988 (26
CFR 301.9100-8).
1545-1131....................... TD 8400--(Final) Taxation of Gain or
Loss from Certain Nonfunctional
Currency Transactions (Section 988
Transactions).
1545-1132 **.................... Denial of interest deduction on
certain obligations to foreign
persons.
1545-1139 **.................... Adjustments to Basis of Stock and
Indebtedness to Shareholders of S
Corporations and Treatment of
Distributions by S Corporations to
Shareholders (TD 9300); TD 9428--
Section 1367 Regard.
1545-1201 *..................... Election to Expense Certain
Depreciable Business Assets.
1545-1244*...................... T.D. 9013 Limitation on Passive
Activity Losses and Credits--
Treatment on Self-Charged Items of
Income and Expense.
1545-1251 **.................... TD 8437--Limitations on Percentage
Depletion in the Case of Oil and Gas
Wells.
1545-1265....................... Capitalization of Interest.
1545-1353....................... TD 8517: Debt Instruments With
Original Discount; Imputed Interest
on Deferred Payment Sales or
Exchanges of Property; TD 9599:
Property Traded on an Established
Market.
[[Page 51717]]
1545-1435....................... TD 8706 Electronic Filing of Form W-4.
1545-1450....................... Debt Instructions With Originals Issue
Discount; Contingent Payments; Anti-
Abuse Rule (TD 8674).
1545-1452 *..................... FI-43-94 (TD 8649--Final) Regulations
Under Section 1258 of the Internal
Revenue Code of 1986; Netting Rule
for Certain Conversion Transactions.
1545-1464 *..................... TD 8960 (Final)--Deductibility,
Substantiation, and Disclosure of
Certain Charitable Contributions.
1545-1484 **.................... TD 8881(Final) REG-242282-97 (formerly
Intl-62-90, Intl-32-93, Intl-52-86,
and Intl-52-94) General Revision of
Regulations Relating to Withholding
of Tax on Certain U.S. Source Income
Paid to Foreign Persons and Revisions
of Information.
1545-1522 ***................... Revenue Procedure 2017-52, 2017-1,
2017-3 Rulings and determination
letters.
1545-1546 ***................... Revenue Procedure 97-33, EFTPS
(Electronic Federal Tax Payment
System).
1545-1595....................... Automatic Data Processing--(Rev. Proc.
98-25).
1545-1616 *..................... TD 8816 (Final) Roth IRAs.
1545-1649 *..................... Rev. Proc. 99-21 Disability
Suspension.
1545-1660 **.................... Notice 99-43 Nonrecognition Exchanges
under Section 897.
1545-1701 **.................... Revenue Procedure 2000-37--Reverse
Like-kind Exchanges (as modified by
Rev Proc. 2004-51).
1545-1748 **.................... Changes in Accounting Periods--REG-
106917-99 (TD 8669/Final).
1545-1773 *..................... Revenue Procedure 2014-55, Election
Procedures and Information Reporting
with Respect to Interests in Certain
Canadian Retirement Plans.
1545-1792....................... Split-Dollar Life Insurance
Arrangements.
1545-1797 **.................... (TD9082)(Final), Revision of Income
Tax Regulations under Sections 897,
1445, and 6109 to require use of
Taxpayer Identifying Numbers on
Submission under the Section 897 and
1445.
1545-1816 *..................... TD 9054--Disclosure of Returns and
Return Information to Designee of
Taxpayer (as amended by TD 9618).
1545-1831 **.................... TD 9157 (Final) Guidance Regarding the
Treatment of Certain Contingent
Payment Debt Instruments w/one or
more Payments that are Denominated
in, or Determined by Reference to, a
Nonfunctional Currency.
1545-1834 **.................... Revenue Procedure 2003-39, Section
1031 LKE (Like-Kind Exchanges) Auto
Leasing Programs.
1545-1843 **.................... TD 9207 (final)--Assumptions of
Partner Liabilities; REG-106736-00
(NPRM).
1545-1855 **.................... TD 9285--Limitation on Use of the
Nonaccrual-Experience Method of
Accounting Under Section 448(d)(5).
1545-1899....................... Timely Mailing Treated As Timely
Filing.
1545-1900 **.................... (TD 9212) Final, Source of
Compensation for Labor or Personal
Services.
1545-1903 **.................... TD 9168--Optional 10-Year Write-off of
Certain Tax Preferences (REG-124405-
03).
1545-1930 *..................... T.D. 9248--Residence and Source Rules
Involving U.S. Possessions and Other
Conforming Changes (Final and
Temporary).
1545-1937 **.................... Notice 2005-41, Guidance Regarding
Qualified Intellectual Property
Contributions.
1545-1956 *..................... Rev. Proc. 2007-25, Revenue Procedure
regarding I.R.C. 6707A(e) and
Disclosure with the SEC.
1545-1992....................... REG-146459-05--TD 9324 (Final)
Designated Roth Contributions Under
Section 402A.
1545-1994 **.................... Notice 2008-36: Amplification of
Notice 2006-28 Energy Efficient Homes
Credit; Manufactured Homes.
1545-2001....................... Rev. Proc. 2006-16, Renewal Community
Depreciation Provisions.
1545-2018 *..................... Revenue Procedure 2006-31, Revocation
of Election filed under I.R.C. 83(b).
1545-2040....................... Automatic Consent to change certain
elections relating to the
apportionment of interest expense and
research and experimental
expenditures (RP 2006-42).
1545-2044....................... Revenue Procedure 2015-40, Procedures
for Requesting Competent Authority
Assistance Under Tax Treaties.
1545-2047 **.................... Rescission of penalty for failure to
include reportable transaction
information with return.
1545-2115 *..................... TD 9481--Travel Expenses of State
Legislators (REG-119518-07).
1545-2120 **.................... Revenue Procedures 2008-60; 2012-27:
Election Involving the Repeal of the
Bonding Requirement and Notification
of Increase of Tax under Sec.
42(j)(6).
1545-2134 **.................... Notice 2009-41--Credit for Residential
Energy Efficient Property.
1545-2156 **.................... Revenue Procedure 2010-13, Disclosure
of Activities Grouped under Section
469.
1545-2158....................... Notice 2010-54: Production Tax Credit
for Refined Coal.
1545-2167....................... Stripping Transactions for Qualified
Tax Credit Bonds.
1545-2169 *..................... Notice 2010-30/Notice 2012-41--
Transitional Guidance for Taxpayers
Claiming Relief Under the Military
Spouses Residency Relief Act for
Taxable Year 2009 and Subsequent
Years.
1545-2194 **.................... Rules for Certain Rental Real Estate
Activities.
1545-2283....................... Form 461 Limitation on Business
Losses.
------------------------------------------------------------------------
* OMB Numbers are or to be retired because they are applicable to
Individual filers (1545-0074).
** OMB Numbers are or to be retired because they are applicable to
Individual (1545-0074) and business (1545-0123) filers.
*** OMB Numbers are or to be retired because they are applicable to
Individual (1545-0074) and business (1545-0123) and Tax Exempt (1545-
0047) filers.
Appendix C
OMB numbers that will no longer be separately reported in order to
eliminate duplicate burden reporting. For individual filers, the
following OMB numbers are or will be retired resulting in a total
reduction of 94,011,246 reported burden hours:
------------------------------------------------------------------------
Burden hours OMB No. Title/description
------------------------------------------------------------------------
17,049.................. 1545-0138............... U.S. Departing Alien
Income Tax
Statement.
2,370,600............... 1545-1034............... Passive Activity
Credit Limitations.
40...................... 1545-1093 *............. Final Minimum Tax-
Tax Benefit Rule
(TD 8416).
3,015,000............... 1545-1201............... Election to Expense
Certain Depreciable
Business Assets.
100..................... 1545-1244............... T.D. 9013--
Limitation on
Passive Activity
Losses and Credits--
Treatment on Self-
Charged Items of
Income and Expense.
16,600.................. 1545-1384............... Form 3911--Taxpayer
Statement Regarding
Refund.
[[Page 51718]]
5,000................... 1545-1452............... FI-43-94 (TD 8649--
Final)--Regulations
Under Section 1258
of the Internal
Revenue Code of
1986; Netting Rule
for Certain
Conversion
Transactions.
1,975,000............... 1545-1464............... TD 8960 (Final)--
Deductibility,
Substantiation, and
Disclosure of
Certain Charitable
Contributions.
316,000................. 1545-1596............... Form 8857.
125,000................. 1545-1616............... TD 8816 (Final)--
Roth IRAs.
17,824,793.............. 1545-1629 *............. Paid Preparer's Due
Diligence
Checklist.
24,100.................. 1545-1649............... Rev. Proc. 99-21,
Disability
Suspension.
1,729................... 1545-1763............... Form 8302--
Electronic Deposit
of Tax Refund of $1
Million or more.
10,000.................. 1545-1773............... Revenue Procedure
2014-55, Election
Procedures and
Information
Reporting with
Respect to
Interests in
Certain Canadian
Retirement Plans.
800..................... 1545-1816............... TD 9054--Disclosure
of Returns and
Return Information
to Designee of
Taxpayer (as
amended by TD
9618).
300,000................. 1545-1930............... T.D. 9248--Residence
and Source Rules
Involving U.S.
Possessions and
Other Conforming
Changes (Final and
Temporary).
430..................... 1545-1956 *............. Rev. Proc. 2007-25,
Revenue Procedure
regarding I.R.C.
6707A(e) and
Disclosure with the
SEC.
1,027,515............... 1545-1973 *............. Net Profit from
Business.
72,201,704.............. 1545-1974 *............. Schedule C (Form
1040), Profit or
Loss From Business.
400..................... 1545-2018............... Revenue Procedure
2006-31, Revocation
of Election filed
under I.R.C. 83(b).
3,700................... 1545-2115 *............. TD 9481--Travel
Expenses of State
Legislators (REG-
119518-07).
514,836................. 1545-2139............... Identity Theft
Affidavit.
2,039................... 1545-2152............... The Health Coverage
Tax Credit (HCTC)
Reimbursement
Request Form.
6,200................... 1545-2169............... Notice 2010-30/
Notice 2012-41--
Transitional
Guidance for
Taxpayers Claiming
Relief Under the
Military Spouses
Residency Relief
Act for Taxable
Year 2009 and
Subsequent Years.
1,652,000............... 1545-2195............... Form 8938 Statement
of Specified
Foreign Financial
Assets.
------------------------------------------------------------------------
94,011,246.......... Total Burden hours (or to be) discontinued.
------------------------------------------------------------------------
* Discontinued in FY19.
[FR Doc. 2019-21066 Filed 9-27-19; 8:45 am]
BILLING CODE 4830-01-P
