[Federal Register Volume 68, Number 21 (Friday, January 31, 2003)]
[Rules and Regulations]
[Pages 4918-4922]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 03-2063]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Parts 1, 301 and 602

[TD 9040]
RIN 1545-AY56


Guidance Necessary To Facilitate Electronic Tax Administration

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Final and removal of temporary regulations.

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SUMMARY: This document contains final regulations that eliminate 
regulatory impediments to the electronic filing of Form 1040, ``U.S. 
Individual Income Tax Return.'' These regulations affect taxpayers who 
file Form 1040 and who are required to file any of the following forms: 
Form 56, ``Notice Concerning Fiduciary Relationship''; Form 2120, 
``Multiple Support Declaration''; Form 2439, ``Notice to Shareholder of 
Undistributed Long-Term Capital Gains''; Form 3468, ``Investment 
Credit''; and Form T (Timber), ``Forest Activities Schedules.''

DATES: Effective Date: These regulations are effective January 31, 
2003.

FOR FURTHER INFORMATION CONTACT: Joseph P. Dewald, (202) 622-4910 (not 
a toll-free number).

SUPPLEMENTARY INFORMATION:

Paperwork Reduction Act

    The collection of information contained in these final regulations 
has been reviewed and approved by the Office of Management and Budget 
in accordance with the Paperwork Reduction Act of 1995 (44 U.S.C. 
3507(d)) under control number 1545-1783. The collection of information 
in these final regulations is in Sec. Sec.  1.48-12(d)(7)(iv), 1.152-
3(c), 1.611-3(h), 1.852-9(c)(1), and 301.6903-1(b). Responses to this 
collection of information are mandatory.
    An agency may not conduct or sponsor, and a person is not required 
to

[[Page 4919]]

respond to, a collection of information unless the collection of 
information displays a valid control number assigned by the Office of 
Management and Budget.
    The estimated additional burden in final regulations Sec. Sec.  
1.611-3(h), 1.852-9(c)(1), and 301.6903-1(b) is 0 hours because the 
records that are required to be maintained were previously required to 
be maintained to document the reporting requirements. This reporting 
burden will be reflected in the burden estimate for Form T (Timber), 
Form 2439, and Form 56, respectively.
    Estimated additional total annual reporting burden for 2002 for 
Form 3468: 376 hours.
    Estimated number of responses for 2002 for Form 3468: 22,575.
    Estimated additional average annual burden hours per response for 
2002 for Form 3468: 1 minute.
    Estimated additional total annual reporting burden for 2002 for 
Form 2120: 550 hours.
    Estimated number of responses for 2002 for Form 2120: 11,000.
    Estimated additional average annual burden hours per response for 
2002 for Form 2120: 3 minutes.
    The estimated additional reporting burden for the reporting in 
final regulations Sec. Sec.  1.48-12(d)(7)(iv) and 1.152-3(c) will be 
reflected in the burden estimate for Form 3468 and Form 2120, 
respectively.
    Comments concerning the accuracy of this burden estimate and 
suggestions for reducing this burden should be sent to the Internal 
Revenue Service, Attn: IRS Reports Clearance Officer, W:CAR:MP:FP:S, 
Washington, DC 20224, and to the Office of Management and Budget, Attn: 
Desk Officer for the Department of the Treasury, Office of Information 
and Regulatory Affairs, Washington, DC 20503.
    Books or records relating to a collection of information must be 
retained as long as their contents may become material in the 
administration of any internal revenue law. Generally, tax returns and 
tax return information are confidential, as required by 26 U.S.C. 6103.

Background

    This document contains amendments to the Income Tax Regulations (26 
CFR part 1) and the Procedure and Administration Regulations (26 CFR 
part 301) designed to eliminate regulatory impediments to the 
electronic filing of Form 1040.
    In 1998, Congress enacted the Internal Revenue Service 
Restructuring and Reform Act of 1998 (RRA 1998), Public Law 105-206 
(112 Stat. 685) (1998). Section 2001(a) of RRA 1998 states that the 
policy of Congress is that paperless filing should be the preferred and 
most convenient means of filing Federal tax returns. Section 2001(a) of 
RRA 1998 also sets a long-range goal for the IRS to have at least 80 
percent of all Federal tax returns filed electronically by 2007. 
Section 2001(b) of RRA 1998 requires the IRS to establish a 10-year 
strategic plan to eliminate barriers to electronic filing. On April 24, 
2002, the IRS published temporary regulations (TD 8989, 67 FR 20028) 
and a cross-reference notice of proposed rulemaking (REG-107184-00, 67 
FR 20072) to facilitate the implementation of this plan by eliminating 
regulatory impediments to the electronic filing of Form 1040.
    The temporary regulations amended the Procedure and Administration 
Regulations to provide a regulatory statement of IRS authority to 
prescribe what return information or documentation must be filed with a 
return, statement, or other document required to be made under any 
provision of the internal revenue laws or regulations. The regulations 
give the IRS maximum flexibility in prescribing (1) what needs to be 
filed in support of a return or claim, and (2) the form of the filing, 
e.g., electronic versus paper. The regulations permit the IRS to 
prescribe required return information in forms, instructions, or other 
appropriate guidance.
    In addition, the IRS identified five regulatory provisions that 
impede electronic filing by requiring the taxpayer to either include a 
third-party signature, or attach a document generated by a third party. 
The temporary regulations amended those provisions to eliminate the 
impediments.
    No written comments were received in response to the cross-
reference notice of proposed rulemaking and no public hearing was 
requested or held.

Explanation of Provisions

    This Treasury decision removes the temporary regulations and adopts 
the proposed regulations with minor clarifications explained below.
    These final regulations clarify how to ``file'' a written 
declaration waiving the dependency deduction under section 152(c)(4). 
Section 1.152-3(a)(4) of the existing regulations provides that each 
person waiving the deduction should ``file'' a written declaration 
stating that the person waiving the deduction will not claim the 
individual as a dependent. However, the term ``file'' is confusing 
because it usually refers to a submission to the IRS. These final 
regulations amend section 1.152-3(a)(4) to provide that each person 
waiving the deduction should ``furnish'' a written waiver declaration 
to the taxpayer claiming the deduction.
    Section 1.152-3(b) of the existing regulations provides two 
examples explaining the requirements in section 1.152-3(a). The 
examples require that the written declarations furnished by each person 
waiving the deduction be attached to the income tax return of the 
taxpayer. These final regulations update the examples by removing the 
requirement that the waivers be attached to the taxpayer's return. The 
amended regulations require the taxpayer to retain the waivers 
consistent with section 1.152-3(c).
    Under section 1.152-3(c)(3) of the proposed regulations, the 
taxpayer claiming the individual as a dependent must retain the 
declarations furnished by the persons waiving the deduction. Section 
1.152-3(c)(3) of the proposed regulations also provides that the IRS 
may request other information from the taxpayer to substantiate the 
dependency claim. The proposed regulation then states that the other 
information that will substantiate the claim may include a statement 
showing the names of all contributors and the amount contributed by 
each. These final regulations clarify that the statement is just one of 
many pieces of information that the IRS may request to substantiate the 
dependency claim. No one statement or piece of information is 
necessarily determinative.

Special Analyses

    It has been determined that this Treasury decision is not a 
significant regulatory action as defined in Executive Order 12866. 
Therefore, a regulatory assessment is not required. It also has been 
determined that section 553(b) of the Administrative Procedure Act (5 
U.S.C. chapter 5) does not apply to these regulations. It is hereby 
certified that the collection of information in these regulations will 
not have a significant economic impact on a substantial number of small 
entities. This certification is based upon the fact that the persons 
responsible for recordkeeping are principally individuals, and the 
burden is not significant as described earlier in the preamble. 
Therefore, a Regulatory Flexibility Analysis under the Regulatory 
Flexibility Act (5 U.S.C. chapter 6) is not required. Pursuant to 
section 7805(f) of the Internal Revenue Code, the notice of proposed 
rulemaking preceding these regulations was submitted to the Chief 
Counsel for Advocacy of the Small Business

[[Page 4920]]

Administration for comment on their impact on small business.

Drafting Information

    The principal author of these regulations is Joseph P. Dewald, 
Office of Associate Chief Counsel (Procedure and Administration), 
Administrative Provisions and Judicial Practice Division. However, 
other personnel from the IRS and the Treasury Department participated 
in the development of the regulations.

List of Subjects

26 CFR Part 1

    Income taxes, Reporting and recordkeeping requirements.

26 CFR Part 301

    Employment taxes, Estate taxes, Excise taxes, Gift taxes, Income 
taxes, Penalties, Reporting and recordkeeping requirements.

26 CFR Part 602

    Reporting and recordkeeping requirements.

Adoption of Amendments to the Regulations

    Accordingly, 26 CFR parts 1, 301 and 602 are amended as follows:

PART 1--INCOME TAXES

    Paragraph 1. The authority citation for part 1 is amended as 
follows:

    Authority: 26 U.S.C. 7805 * * *

    Par. 2. Section 1.48-12 is amended as follows:
    1. Revising paragraph (d)(7)(iii).
    2. Adding a new paragraph (d)(7)(iv).


Sec.  1.48-12  Qualified rehabilitated building; expenditures incurred 
after December 31, 1981.

* * * * *
    (d) * * *
    (7) * * *
    (iii) Effective dates. Paragraph (d)(7)(i) of this section applies 
to returns for taxable years beginning before January 1, 2002. The 
requirement in the fourth sentence of paragraph (d)(7)(ii) of this 
section applies only if the first income tax return filed after receipt 
by the taxpayer of the certification is for a taxable year beginning 
before January 1, 2002. For rules applicable to returns for taxable 
years beginning after December 31, 2001, see paragraph (d)(7)(iv) of 
this section.
    (iv) Returns for taxable years beginning after December 31, 2001--
(A) In general. Except as otherwise provided in paragraph (d)(7)(ii) of 
this section and this paragraph (d)(7)(iv), a taxpayer claiming the 
credit for rehabilitation of a certified historic structure (within the 
meaning of section 47(c)(3) and paragraph (d)(1) of this section) for a 
taxable year beginning after December 31, 2001, must provide with the 
return for the taxable year in which the credit is claimed, the NPS 
project number assigned by, and the date of the final certification of 
completed work received from, the Secretary of the Interior. If a 
credit (including a credit for a taxable year beginning before January 
1, 2002) is claimed under the late certification procedures of 
paragraph (d)(7)(ii) of this section and the first income tax return 
filed by the taxpayer after receipt of the certification is for a 
taxable year beginning after December 31, 2001, the taxpayer must 
provide the NPS project number assigned by, and the date of the final 
certification of completed work received from, the Secretary of the 
Interior with that return.
    (B) Reporting and recordkeeping requirements. The information 
required under paragraph (d)(7)(iv)(A) of this section must be provided 
on Form 3468 (or its successor) filed with the taxpayer's return. In 
addition, the taxpayer must retain a copy of the final certification of 
completed work for as long as its contents may become material in the 
administration of any internal revenue law.
    (C) Passthrough entities. In the case of a credit for qualified 
rehabilitation expenditures of a partnership, S corporation, estate, or 
trust, the requirements of this paragraph (d)(7)(iv) apply only to the 
entity. Each partner, shareholder or beneficiary claiming a credit for 
such qualified rehabilitation expenditures from a passthrough entity 
must, however, provide the employer identification number of the entity 
on Form 3468 (or its successor).


Sec.  1.48-12T  [Removed]

    Par. 3. Section 1.48-12T is removed.


Sec.  1.152-3  [Amended]

    Par. 4. In Sec.  1.152-3, paragraphs (a)(4) and (b) are revised and 
paragraph and (c) is added to read as follows:


Sec.  1.152-3  Multiple support agreements.

    (a) * * *
    (4) Each other person in the group who contributed more than 10 
percent of such support furnishes to the taxpayer claiming the 
dependent a written declaration that such other person will not claim 
the individual as a dependent for any taxable year beginning in such 
calendar year.
    (b) Examples. Application of the rule contained in paragraph (a) of 
this section may be illustrated by the following examples:

    Example (1). During the taxable year, brothers A, B, C, and D 
contributed the entire support of their mother in the following 
percentages: A, 30 percent; B, 20 percent; C, 29 percent; and D, 21 
percent. Any one of the brothers, except for the fact that he did 
not contribute more than half of her support, would have been 
entitled to claim his mother as a dependent. Consequently, any one 
of the brothers could claim a deduction for the exemption of the 
mother if he obtained a written declaration (as provided in 
paragraph (a)(4) of this section) from each of the other brothers. 
Even though A and D together contributed more than one-half the 
support of the mother, A, if he wished to claim his mother as a 
dependent, would be required to obtain written declarations from B, 
C, and D, since each of those three contributed more than 10 percent 
of the support and, but for the failure to contribute more than half 
of the mother's support, would have been entitled to claim his 
mother as a dependent.
    Example (2). During the taxable year, E, an individual who 
resides with his son, S, received his entire support for that year 
as follows:

------------------------------------------------------------------------
                                                              Percentage
                           Source                              of total
------------------------------------------------------------------------
Social Security............................................           25
N, an unrelated neighbor...................................           11
B, a brother...............................................           14
D, a daughter..............................................           10
S, a son...................................................           40
    Total received by E....................................          100
------------------------------------------------------------------------

    B, D, and S are persons each of whom, but for the fact that none 
contributed more than half of E's support, could claim E as a 
dependent for the taxable year. The three together contributed 64 
percent of E's support, and, thus, each is a member of the group to 
be considered for the purpose of section 152(c). B and S are the 
only members of such group who can meet all the requirements of 
section 152(c), and either one could claim E as a dependent for his 
taxable year if he obtained a written declaration (as provided in 
paragraph (a)(4) of this section) signed by the other, and furnished 
the other information required by the return with respect to all the 
contributions to E. Inasmuch as D did not contribute more than 10 
percent of E's support, she is not entitled to claim E as a 
dependent for the taxable year nor is she required to furnish a 
written declaration with respect to her contributions to E. N 
contributed over 10 percent of the support of E, but, since he is an 
unrelated neighbor, he does not qualify as a member of the group for 
the purpose of the multiple support agreement under section 152(c).

    (c)(1) The member of a group of contributors who claims an 
individual as a dependent for a taxable year beginning before January 
1, 2002, under the multiple support agreement provisions of section 
152(c) must attach to the member's income tax return for

[[Page 4921]]

the year of the deduction a written declaration from each of the other 
persons who contributed more than 10 percent of the support of such 
individual and who, but for the failure to contribute more than half of 
the support of the individual, would have been entitled to claim the 
individual as a dependent.
    (2) The taxpayer claiming an individual as a dependent for a 
taxable year beginning after December 31, 2001, under the multiple 
support agreement provisions of section 152(c) must provide with the 
income tax return for the year of the deduction--
    (i) A statement identifying each of the other persons who 
contributed more than 10 percent of the support of the individual and 
who, but for the failure to contribute more than half of the support of 
the individual, would have been entitled to claim the individual as a 
dependent; and
    (ii) A statement indicating that the taxpayer obtained a written 
declaration from each of the persons described in section 152(c)(2) 
waiving the right to claim the individual as a dependent.
    (3) The taxpayer claiming the individual as a dependent for a 
taxable year beginning after December 31, 2001, must retain the waiver 
declarations and should be prepared to furnish the waiver declarations 
and any other information necessary to substantiate the claim, which 
may include a statement showing the names of all contributors (whether 
or not members of the group described in section 152(c)(2)) and the 
amount contributed by each to the support of the claimed dependent.


Sec.  1.152-3T  [Removed]

    Par. 5. Section 1.152-3T is removed.


Sec.  1.611-3  [Amended]

    Par. 6. In Sec.  1.611-3, paragraph (h) is added to read as 
follows:


Sec.  1.611-3  Rules applicable to timber.

* * * * *
    (h) Reporting and recordkeeping requirements--(1) Taxable years 
beginning before January 1, 2002. A taxpayer claiming a deduction for 
depletion of timber for a taxable year beginning before January 1, 
2002, shall attach to the income tax return of the taxpayer a filled-
out Form T (Timber) for the taxable year covered by the income tax 
return, including the following information--
    (i) A map where necessary to show clearly timber and land acquired, 
timber cut, and timber and land sold;
    (ii) Description of, cost of, and terms of purchase of timberland 
or timber, or cutting rights, including timber or timber rights 
acquired under any type of contract;
    (iii) Profit or loss from sale of land, or timber, or both;
    (iv) Description of timber with respect to which claim for loss, if 
any, is made;
    (v) Record of timber cut;
    (vi) Changes in each timber account as a result of purchase, sale, 
cutting, reestimate, or loss;
    (vii) Changes in improvements accounts as the result of additions 
to or deductions from capital and depreciation, and computation of 
profit or loss on sale or other disposition of such improvements;
    (viii) Operation data with respect to raw and finished material 
handled and inventoried;
    (ix) Statement as to application of the election under section 
631(a) and pertinent information in support of the fair market value 
claimed thereunder;
    (x) Information with respect to land ownership and capital 
investment in timberland; and
    (xi) Any other data which will be helpful in determining the 
reasonableness of the depletion or depreciation deductions claimed in 
the return.
    (2) Taxable years beginning after December 31, 2001. A taxpayer 
claiming a deduction for depletion of timber on a return filed for a 
taxable year beginning after December 31, 2001, shall attach to the 
income tax return of the taxpayer a filled-out Form T (Timber) for the 
taxable year covered by the income tax return. In addition, the 
taxpayer must retain records sufficient to substantiate the right of 
the taxpayer to claim the deduction, including a map, where necessary, 
to show clearly timber and land acquired, timber cut, and timber and 
land sold for as long as their contents may become material in the 
administration of any internal revenue law.


Sec.  1.611-3T  [Removed]

    Par. 7. Section 1.611-3T is removed.


Sec.  1.852-9  [Amended]

    Par. 8. In Sec.  1.852-9, paragraph (c)(1) is added to read as 
follows:


Sec.  1.852-9  Special procedural requirements applicable to 
designation under section 852(b)(3)(D).

* * * * *
    (c) Shareholders--(1) Return and Recordkeeping Requirements--(i) 
Return requirements for taxable years beginning before January 1, 2002. 
For taxable years beginning before January 1, 2002, the copy B of Form 
2439 furnished to a shareholder by the regulated investment company or 
by a nominee, as provided in Sec.  1.852-9(a) or (b) shall be attached 
to the income tax return of the shareholder for the taxable year in 
which the amount of undistributed capital gains is includible in gross 
income as provided in Sec.  1.852-4(b)(2).
    (ii) Recordkeeping requirements for taxable years beginning after 
December 31, 2001. For taxable years beginning after December 31, 2001, 
the shareholder shall retain a copy of Form 2439 for as long as its 
contents may become material in the administration of any internal 
revenue law.
* * * * *


Sec.  1.852-9T  [Removed]

    Par. 9. Section 1.852-9T is removed.

PART 301--PROCEDURE AND ADMINISTRATION

    Par. 10. The authority citation for part 301 continues to read as 
follows:

    Authority: 26 U.S.C. 7805 * * *

    Par. 11. Section 301.6011-1 is added to read as follows:


Sec.  301.6011-1  General requirement of return, statement or list.

    (a) For provisions requiring returns, statements, or lists, see the 
regulations relating to the particular tax.
    (b) The Internal Revenue Service may prescribe in forms, 
instructions, or other appropriate guidance the information or 
documentation required to be included with any return or any statement 
required to be made or other document required to be furnished under 
any provision of the internal revenue laws or regulations.


Sec.  301.6011-1T  [Removed]

    Par. 12. Section 301.6011-1T is removed.


Sec.  301.6903-1  [Amended]

    Par. 13. In Sec.  301.6903-1, paragraph (b) is added to read as 
follows:


Sec.  301.6903-1  Notice of fiduciary relationship.

* * * * *
    (b) Manner of notice--(1) Notices filed before April 24, 2002. This 
paragraph (b)(1) applies to notices filed before April 24, 2002. The 
notice shall be signed by the fiduciary, and shall be filed with the 
Internal Revenue Service office where the return of the person for whom 
the fiduciary is acting is required to be filed. The notice must state 
the name and address of the person for whom the fiduciary is acting, 
and the nature of the liability of such person; that is, whether it is 
a liability for tax, and, if so, the type of tax, the year or

[[Page 4922]]

years involved, or a liability at law or in equity of a transferee of 
property of a taxpayer, or a liability of a fiduciary under section 
3467 of the Revised Statutes, as amended (31 U.S.C. 192) in respect of 
the payment of any tax from the estate of the taxpayer. Satisfactory 
evidence of the authority of the fiduciary to act for any other person 
in a fiduciary capacity must be filed with and made a part of the 
notice. If the fiduciary capacity exists by order of court, a certified 
copy of the order may be regarded as satisfactory evidence. When the 
fiduciary capacity has terminated, the fiduciary, in order to be 
relieved of any further duty or liability as such, must file with the 
Internal Revenue Service office with whom the notice of fiduciary 
relationship was filed written notice that the fiduciary capacity has 
terminated as to him, accompanied by satisfactory evidence of the 
termination of the fiduciary capacity. The notice of termination should 
state the name and address of the person, if any, who has been 
substituted as fiduciary. Any written notice disclosing a fiduciary 
relationship which has been filed with the Commissioner under the 
Internal Revenue Code of 1939 or any prior revenue law shall be 
considered as sufficient notice within the meaning of section 6903. Any 
satisfactory evidence of the authority of the fiduciary to act for 
another person already filed with the Commissioner or district director 
need not be resubmitted.
    (2) Notices filed on or after April 24, 2002. This paragraph (b)(2) 
applies to notices filed on or after April 24, 2002. The notice shall 
be signed by the fiduciary, and shall be filed with the Internal 
Revenue Service Center where the return of the person for whom the 
fiduciary is acting is required to be filed. The notice must state the 
name and address of the person for whom the fiduciary is acting, and 
the nature of the liability of such person; that is, whether it is a 
liability for tax, and if so, the type of tax, the year or years 
involved, or a liability at law or in equity of a transferee of 
property of a taxpayer, or a liability of a fiduciary under 31 U.S.C. 
3713(b), in respect of the payment of any tax from the estate of the 
taxpayer. The fiduciary must retain satisfactory evidence of his or her 
authority to act for any other person in a fiduciary capacity as long 
as the evidence may become material in the administration of any 
internal revenue law.
* * * * *


Sec.  301.6903-1T  [Removed]

    Par. 14. Section 301.6903-1T is removed.

PART 602--OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT

    Par. 15. The authority citation for part 602 continues to read as 
follows:

    Authority: 26 U.S.C. 7805.


    Par. 16. In Sec.  602.101, paragraph (b), the table is amended as 
follows:
    1. The following entries are removed:


Sec.  602.101  OMB Control numbers.

* * * * *
    (b) * * *

------------------------------------------------------------------------
                                                             Current OMB
     CFR part or section where identified and described      control No.
------------------------------------------------------------------------
 
                                * * * * *
1.48-12T...................................................    1545-0155
                                                               1545-1783
 
                                * * * * *
1.152-3T...................................................    1545-0071
                                                               1545-1783
 
                                * * * * *
1.611-3T...................................................    1545-0007
                                                               1545-0099
                                                               1545-1784
 
                                * * * * *
1.852-9T...................................................    1545-0074
                                                               1545-0123
                                                               1545-0144
                                                               1545-0145
                                                               1545-1783
 
                                * * * * *
301.6903-1T................................................    1545-0013
                                                               1545-1783
 
                                * * * * *
------------------------------------------------------------------------



    2. The following entries are revised:


Sec.  602.101  OMB Control numbers.

* * * * *
    (b) * * *

------------------------------------------------------------------------
                                                             Current OMB
     CFR part or section where identified and described      control No.
------------------------------------------------------------------------
 
                                * * * * *
1.48-12....................................................    1545-0155
                                                               1545-1783
 
                                * * * * *
1.152-3....................................................    1545-0071
                                                               1545-1783
 
                                * * * * *
1.611-3....................................................    1545-0007
                                                               1545-0099
                                                               1545-1784
 
                                * * * * *
1.852-9....................................................    1545-0074
                                                               1545-0123
                                                               1545-0144
                                                               1545-0145
                                                               1545-1783
 
                                * * * * *
301.6903-1.................................................    1545-0013
                                                               1545-1783
 
                                * * * * *
------------------------------------------------------------------------


David A. Mader,
Assistant Deputy Commissioner of Internal Revenue.
    Approved: January 14, 2003.
Pamela F. Olson,
Assistant Secretary of the Treasury.
[FR Doc. 03-2063 Filed 1-30-03; 8:45 am]
BILLING CODE 4830-01-P