[Federal Register Volume 70, Number 130 (Friday, July 8, 2005)]
[Notices]
[Pages 39550-39555]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 05-13593]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Form 1040 and Schedules 
A, B, C, C-EZ, D, D-1, E, EIC, F, H, J, R, and SE, Form 1040A and 
Schedules 1, 2, and 3, and Form 1040EZ, and All Attachments to These 
Forms

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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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), Public Law 104-13 (44 U.S.C. 
3506(c)(2)(A)). This notice requests comments on all forms used by 
individual taxpayers: Form 1040, U.S. Individual Income Tax Return, and 
Schedules A, B, C, C-EZ, D, D-1, E, EIC, F, H, J, R, and SE; Form 1040A 
and Schedules 1, 2, and 3; Form 1040EZ;

[[Page 39551]]

and all attachments to these forms (see the Appendix to this notice). 
With this notice, the IRS is also announcing significant changes to (1) 
the manner in which tax forms used by individual taxpayers will be 
approved under the PRA and (2) its method of estimating the paperwork 
burden imposed on all individual taxpayers.

DATES: Written comments should be received on or before September 6, 
2005 to be assured of consideration.

ADDRESSES: Direct all written comments to The OMB Unit, 
SE:W:CAR:MP:T:T:SP, Internal Revenue Service, Room 6406, 1111 
Constitution Avenue, NW., Washington, DC 20224.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the form and instructions should be directed to Chief, 
RAS:R:TSBR, NCA 7th Floor, Internal Revenue Service, 1111 Constitution 
Avenue, NW., Washington, DC 20224, or through the internet at 
[email protected].

SUPPLEMENTARY INFORMATION:

Change in 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. A 
single information collection may consist of one or more forms, 
recordkeeping requirements, and/or third-party disclosure requirements. 
Under the PRA and OMB regulations, agencies have the discretion to seek 
separate OMB approvals for individual forms, recordkeeping 
requirements, and third-party reporting requirements or to combine any 
number of forms, recordkeeping requirements, and/or third-party 
disclosure requirements (usually related in subject matter) under one 
OMB Control Number. Agency decisions on whether to group individual 
requirements under a single OMB Control Number or to disaggregate them 
and request separate OMB Control Numbers are based largely on 
considerations of administrative practicality.
    The PRA also requires agencies to estimate the burden for each 
collection of information. Accordingly, each OMB Control Number has an 
associated burden estimate. The burden estimates for each control 
number are displayed in (1) the PRA notices that accompany collections 
of information, (2) Federal Register notices such as this one, and (3) 
in OMB's database of approved information collections. If more than one 
form, recordkeeping requirement, and/or third-party disclosure 
requirement is approved under a single control number, then the burden 
estimate for that control number reflects the burden associated with 
all of the approved forms, recordkeeping requirements, and/or third-
party disclosure requirements.
    As described below under the heading ``New Burden Model,'' the 
IRS'' new Individual Taxpayer Burden Model (ITBM) estimates of taxpayer 
burden are based on taxpayer characteristics and activities, taking 
into account, among other things, the forms and schedules generally 
used by those groups of individual taxpayers and the recordkeeping and 
other activities needed to complete those forms. The ITBM represents 
the first phase of a long-term effort to improve the ability of IRS to 
measure the burden imposed on various groups of taxpayers by the 
Federal tax system. While the new methodology provides a more accurate 
and comprehensive description of individual taxpayer burden, it does 
not estimate burden on a form-by-form basis, as has been done under the 
previous methodology. When the prior model was developed in the mid-
1980s, almost all tax returns were prepared manually, either by the 
taxpayer or a paid provider. In this context, it was determined that 
estimating burden on a form-by-form basis was an appropriate 
methodology. Today, about 85 percent of all individual tax returns are 
prepared utilizing computer software (either by the taxpayer or a paid 
provider), and about 15 percent are prepared manually. In this 
environment, in which many taxpayers' activities are no longer as 
directly associated with particular forms, estimating burden on a form-
by-form basis is not an appropriate measurement of taxpayer burden. The 
new model, which takes into account broader and more comprehensive 
taxpayer characteristics and activities, provides a much more accurate 
and useful estimate of taxpayer burden.
    Currently, there are 121 forms used by individual taxpayers. These 
include Forms 1040, 1040A, 1040 EZ, and their schedules and all the 
forms individual taxpayers attach to their tax returns (see the 
Appendix to this notice). For most of these forms, IRS has in the past 
obtained separate OMB approvals under unique OMB Control Numbers and 
separate burden estimates.
    Since the ITBM does not estimate burden on a form-by-form basis, 
IRS is no longer able to provide burden estimates for each tax form 
used by individuals. The ITBM estimates the aggregate burden imposed on 
individual taxpayers, based upon their tax-related characteristics and 
activities. IRS therefore will seek OMB approval of all 121 individual 
tax forms as a single ``collection of information.'' The aggregate 
burden of these tax forms will be accounted for under OMB Control 
Number 1545-0074, which is currently assigned to Form 1040 and its 
schedules. OMB Control Number 1545-0074 will be displayed on all 
individual tax forms and other information collections. As a result of 
this change, burden estimates for individual taxpayers will now be 
displayed differently in PRA Notices on tax forms and other information 
collections, and in Federal Register notices. This new way of 
displaying burden is presented below under the heading ``Proposed PRA 
Submission to OMB.'' Since 74 of the 121 forms used by individual 
taxpayers are also used by corporations, partnerships, and other kinds 
of taxpayers, there will be a transition period during which IRS will 
report different burden estimates for individual taxpayers and for 
other taxpayers using the same forms. For those forms used by both 
individual and other taxpayers, IRS will display two OMB Control 
Numbers (1545-0074 and the OMB Control Numbers currently assigned to 
these forms) and provide two burden estimates. The burden estimates for 
individual taxpayers will be reported and accounted for as described in 
this notice. The burden estimates for other users of these forms will 
be determined under existing methodology based on form length and 
complexity.

New Burden Model

    Data from the new ITBM revises the estimates of the levels of 
burden experienced by individual taxpayers when complying with the 
Federal tax laws. It replaces the earlier burden measurement developed 
in the mid-1980s. Since that time, improved technology and modeling 
sophistication have enabled the IRS to improve the burden estimates. 
The new model provides taxpayers and the IRS with a more comprehensive 
understanding of the current levels of taxpayer burden. It reflects 
major changes over the past two decades in the way taxpayers prepare 
and file their returns. The new ITBM also represents a substantial step 
forward in the IRS' ability to assess likely impacts of administrative 
and legislative changes on individual taxpayers.
    The ITBM's approach to measuring burden focuses on the 
characteristics and activities of individual taxpayers

[[Page 39552]]

rather than the forms they use.\1\ Key determinants of taxpayer burden 
in the model are the way the taxpayer prepares the return (e.g., with 
software or paid preparer) and the taxpayer's activities, such as 
recordkeeping and tax planning. In contrast, the previous estimates 
primarily focused on the length and complexity of each tax form. The 
changes between the old and new burden estimates are due to the 
improved ability of the new methodology to measure burden and the 
expanded scope of what is measured. These changes create a one-time 
shift in the estimate of burden levels that reflects the better 
measurement of the new model. The differences in estimates between the 
models do not reflect any change in the actual burden experienced by 
taxpayers. Comparisons should not be made between these and the earlier 
published estimates, because the models measure burden in different 
ways.
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    \1\ As IRS continues to develop the new burden model, the new 
method of estimating burden will be expanded to cover other groups 
of taxpayers (corporations, partnerships, tax-exempt entities, 
etc.).
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Methodology

    Burden is defined as the time and out-of-pocket costs incurred by 
taxpayers to comply with the Federal tax system. For the first time, 
the time expended and the out-of-pocket costs are estimated separately. 
The new methodology distinguishes among preparation methods, taxpayer 
activities, types of individual taxpayer, filing methods, and income 
levels. Indicators of complexity in tax laws as reflected in tax forms 
and instructions are incorporated in the model.
    The new model follows IRS' classification of taxpayer types: 
individual taxpayers are taxpayers who file any type of Form 1040. 
``Self-Employed'' taxpayers are individual taxpayers who file a Form 
1040 and a Schedule C, C-EZ, E, or F, or Form 2106. All other 
individual taxpayers using a Form 1040 are ``Wage and Investment'' 
taxpayers. The taxpayer's choice of preparation method is identified as 
a major factor influencing burden levels. The preparation methods are:
     Self-prepared without software
     Self-prepared with software
     Used a paid tax preparer
    The separate types of taxpayer activities measured in the model 
are:
     Recordkeeping
     Form completion
     Form submission (electronic and paper)
     Tax planning
     Use of services (IRS and paid professional)
     Gathering tax materials

Taxpayer Burden Estimates

    Tables 1, 2, and 3 show the burden model estimates. In tax year 
2003 the burden of all individual taxpayers filing Forms 1040, 1040A or 
1040EZ averaged about 23 hours per return filed, or a total of more 
than 3 billion hours. Similarly, the average out-of-pocket taxpayer 
costs were estimated to be $179 per return filed or a total of $23.4 
billion. Including associated forms and schedules, taxpayers filing 
Form 1040 had an average burden of about 30 hours, taxpayers filing 
Form 1040A averaged about 9 hours, and those filing 1040 EZ averaged 
about 7 hours.
    The data shown are the best estimates from tax returns filed for 
2003 currently available as of June 27, 2005. The estimates are subject 
to change as new forms and data become available. Estimates for 
combinations of major forms and schedules commonly used will be 
available and the most up-to-date estimates and supplementary 
information can be found on the IRS Web site: http://www.irs.gov.

Proposed PRA Submission to OMB

    Title: U.S. Individual Income Tax Return.
    OMB Number: 1545-0074.
    Form Numbers: Form 1040 and Schedules A, B, C, C-EZ, D, D-1, E, 
EIC, F, H, J, R, and SE; Form 1040A and Schedules 1, 2 and 3; Form 
1040EZ; and all attachments to these forms (see the Appendix to this 
notice).
    Abstract: These forms are used by individuals to report their 
income tax liability. The data is used to verify that the items 
reported on the forms are correct, and also for general statistics use.
    Current Actions: Changes are being made to the forms and the method 
of burden computation.
    Type of Review: Extension of currently approved collections.
    Affected Public: Individuals or households.
    Estimated Number of Respondents: 130,200,000.
    Total Estimated Time: 3.0 billion hours.
    Estimated Time Per Respondent: 23.3 hours.
    Total Estimated Out-of-Pocket Costs: $23.4 billion.
    Estimated Out-of-Pocket Cost Per Respondent: $179.

                              Table 1.--Taxpayer Burden for Individual Taxpayers Who Filed Form 1040, by Preparation Method
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                                                                                                      Average burden
                                                                 ---------------------------------------------------------------------------------------
                                                       Number of     Average for all        Self-prepared      Self-prepared with     Prepared by paid
        Major form filed or type of  taxpayer           returns    preparation methods  without tax software      tax software          professional
                                                      (millions) ---------------------------------------------------------------------------------------
                                                                               Costs                 Costs                 Costs                 Costs
                                                                    Hours    (dollars)    Hours    (dollars)    Hours    (dollars)    Hours    (dollars)
--------------------------------------------------------------------------------------------------------------------------------------------------------
All Taxpayers Filing Form 1040, 1040A and 1040EZ....       130.2       23.3       $179       16.4        $17       27.9        $44       22.9       $268
Major Form Filed:
  Taxpayers Filing Form 1040 (and associated forms).        88.2       30.5        242       26.9        $21       36.6         52       28.7        338
  Taxpayers Filing Form 1040A (and associated forms)        23.3        9.1         62       10.8         29       11.5         44        7.4         82
  Taxpayers Filing Form 1040EZ......................        18.7        7.2         29        7.0          1       10.1          9        5.5         60
Type of Taxpayer *:
  Wage and Investment...............................        94.6       11.8         93       11.5         14       17.8         35        9.0        142
  Self-Employed.....................................        35.6       53.9        410       48.5         31       68.4         81       53.9       522
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Note: Detail may not add to total due to rounding.
* You are a ``Wage and Investment'' taxpayer (as defined by IRS) if you did not file a Schedule C, Schedule C-EZ, Schedule E, Schedule F, or Form 2106.
  If you filed a Schedule C, Schedule C-EZ, E, or F, or Form 2106, you are a ``Self-Employed'' taxpayer.


[[Page 39553]]


                                   Table 2.--Taxpayer Burden for Taxpayers Who Filed Form 1040, by Preparation Method
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                                                                                                      Average burden
                                                                 ---------------------------------------------------------------------------------------
                                                                     Average for all        Self-prepared      Self-prepared with     Prepared by paid
    Type of taxpayer * and common combinations of forms filed      preparation methods  without tax software      tax software          professional
                                                                 ---------------------------------------------------------------------------------------
                                                                               Costs                 Costs                 Costs                 Costs
                                                                    Hours    (dollars)    Hours    (dollars)    Hours    (dollars)    Hours    (dollars)
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                                                Common Filing Combinations of Wage & Investment Taxpayers
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Wage and Investment Taxpayers...................................       11.8        $93       11.5        $14       17.8        $35        9.0       $142
  Form 1040 and other forms and schedules, but not Schedules A          9.2         88       12.2         17       15.8         34        6.6        118
   and D........................................................
  Form 1040 and Schedule A and other forms and schedules, but          16.3        126       19.2         17       22.6         41       11.9        198
   not Schedule D...............................................
  Form 1040 and Schedule D and other forms and schedules, but          17.6        159       22.5         14       27.3         48       12.9        223
   not Schedule A...............................................
  Form 1040 and Schedules A and D and other forms and schedules.       24.6        239       32.8         13       35.4         44       18.1        365
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                                                  Common Filing Combinations of Self-Employed Taxpayers
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Self-Employed Taxpayers.........................................       53.9       $410       48.5        $31       68.4        $81       53.9       $522
Form 1040 and Schedule C and other forms and schedules, but not        59.4        245       51.4         24       74.6         63       56.1        323
 Schedules E or F or Form 2106..................................
  Form 1040 and Schedule E and other forms and schedules, but          44.7        591       37.5         43       57.7        100       42.8        717
   not Schedules C or F or Form 2106............................
  Form 1040 and Schedule F and other forms and schedules, but          34.8        238       38.1         37       49.7         81       34.8        238
   not Schedules C or E or Form 2106............................
  Form 1040 and Form 2106 and other forms and schedules but not        55.4        242       42.0         32       62.5         80       55.8        283
   Schedules C, E, or F.........................................
  Form 1040 and forms and schedules including more than one of         69.4        618       72.0         40       88.3         99       65.7       746
   the SE forms (Schedules C, E, or F or Form 2106).............
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* You are a ``Wage and Investment'' taxpayer (as defined by IRS) if you did not file a Schedule C, Schedule C-EZ, Schedule E, Schedule F, or Form 2106.
  If you filed a Schedule C, Schedule C-EZ, E, or F, or Form 2106, you are a ``Self-Employed'' taxpayer.


                                        Table 3.--Taxpayer Burden for Taxpayers Who Filed Form 1040, by Activity
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                                                              Percent of    Average time burden of taxpayer activities (hours per return)      Average
                                                               returns   -------------------------------------------------------------------  costs per
                      Form or schedule                          filed                                     Tax          Form      All other      return
                                                              (percent)    Total time  Recordkeeping    planning    completion   activities   (dollars)
--------------------------------------------------------------------------------------------------------------------------------------------------------
All Taxpayers..............................................         100%         23.3          14.1           3.2          3.2          2.8         $179
  Form 1040................................................           68         30.5          19.1           4.2          3.8          3.5          242
  Form 1040A...............................................           18          9.1           4.3           1.1          1.9          1.8           63
  Form 1040EZ..............................................           14          7.2           2.5           1.5          2.1          1.2           29
Type of Taxpayer *.........................................          100
  Wage and Investment......................................           73         11.8           5.0           2.3          2.7          1.8           93
  Self-Employed............................................           27         53.9          38.1           5.8          4.4          1.2         410
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Note: Detail may not add to total due to rounding.
* You are a ``Wage and Investment'' taxpayer (as defined by IRS) if you did not file a Schedule C, Schedule C-EZ, Schedule E, Schedule F, or Form 2106.
  If you filed a Schedule C, Schedule C-EZ, E, or F, or Form 2106, you are a ``Self-Employed taxpayer.''

    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 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.

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

[[Page 39554]]

or start-up costs and costs of operation, maintenance, and purchase of 
services to provide information.

    Approved: July 6, 2005.
R. Joseph Durbala,
Acting IRS Reports Clearance Officer.

Appendix

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         OMB No.                          Form                                       Title
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0028.....................  926..............................  Return by a U.S. Transferor of Property to a
                                                               Foreign Corporation.
0043.....................  970..............................  Application To Use LIFO Inventory Method.
0047.....................  982..............................  Reduction of Tax Attributes Due to Discharge of
                                                               Indebtedness (and Section 1082 Basis Adjustment.
0074.....................  1040 (SCH A).....................  Itemized Deductions.
0074.....................  1040 (SCH B).....................  Interest and Ordinary Dividends.
0074.....................  1040 (SCH C).....................  Profit or Loss From Business.
0074.....................  1040 (SCH D).....................  Capital Gains and Losses.
0074.....................  1040 (SCH E).....................  Supplemental Income and Loss.
0074.....................  1040 (SCH F).....................  Profit or Loss From Farming.
0074.....................  1040 (SCH R).....................  Credit for the Elderly or the Disabled.
0074.....................  1040 (SCH SE)....................  Self-Employment Tax.
0074.....................  1040 (SCH J).....................  Income Averaging for Farmers and Fishermen.
0074.....................  1040 (SCH EIC)...................  Earned Income Credit.
0074.....................  1040 (SCH H).....................  Household Employment Taxes.
0074.....................  1040 (SCH D-1)...................  Continuation Sheet for Schedule D.
0074.....................  1040 (SCH C-EZ)..................  Net Profit From Business.
0121.....................  1116.............................  Foreign Tax Credit.
0134.....................  1128.............................  Application To Adopt, Change, or Retain a Tax
                                                               Year.
0073.....................  1310.............................  Statement of Person Claiming Refund Due a Deceased
                                                               Taxpayer.
0139.....................  2106.............................  Employee Business Expenses.
1441.....................  2106 EZ..........................  Unreimbursed Employee Business Expenses.
0071.....................  2120.............................  Multiple Support Declaration.
0140.....................  2210.............................  Underpayment of Estimated Tax by Individuals,
                                                               Estates, and Trusts.
0140.....................  2210 F...........................  Underpayment of Estimated Tax by Farmers and
                                                               Fishermen.
0070.....................  2350.............................  Application for Extension of Time To File U.S.
                                                               Income Tax Return.
0145.....................  2439.............................  Notice to Shareholder of Undistributed Long-Term
                                                               Capital Gains.
0068.....................  2441.............................  Child and Dependent Care Expenses.
0067.....................  2555.............................  Foreign Earned Income.
1326.....................  2555 EZ..........................  Foreign Earned Income Exclusion.
0152.....................  3115.............................  Application for Change in Accounting Method.
0155.....................  3468.............................  Investment Credit.
0159.....................  3520.............................  Annual Return To Report Transactions With Foreign
                                                               Trusts and Receipt of Certain Foreign Gifts.
0895.....................  3800.............................  General Business Credit.
0062.....................  3903.............................  Moving Expenses.
0162.....................  4136.............................  Credit for Federal Tax Paid on Fuels.
0059.....................  4137.............................  Social Security and Medicare Tax on Unreported Tip
                                                               Income.
0166.....................  4255.............................  Recapture of Investment Credit.
0172.....................  4562.............................  Depreciation and Amortization.
0173.....................  4563.............................  Exclusion of Income for Bona Fide Residents of
                                                               American Samoa.
0177.....................  4684.............................  Casualties and Thefts.
0184.....................  4797.............................  Sales of Business Property.
0187.....................  4835.............................  Farm Rental Income and Expenses.
0191.....................  4952.............................  Investment Interest Expense Deduction.
0192.....................  4970.............................  Tax on Accumulation Distribution of Trusts.
0193.....................  4972.............................  Tax on Lump-Sum Distributions.
0803.....................  5074.............................  Allocation of Individual Income Tax to Guam or the
                                                               Commonwealth of the Northern Mariana Islands
                                                               (CNMI).
0203.....................  5329.............................  Additional Taxes on Qualified Plans (Including
                                                               IRAs) and Other Tax-Favored Accounts.
0704.....................  5471.............................  Information Return of U.S. Persons With Respect to
                                                               Certain Foreign Corporations.
0216.....................  5713.............................  International Boycott Report.
0219.....................  5884.............................  Work Opportunity Credit.
0712.....................  6198.............................  At-Risk Limitations.
0227.....................  6251.............................  Alternative Minimum Tax--Individuals.
0228.....................  6252.............................  Installment Sale Income.
0231.....................  6478.............................  Credit for Alcohol Used as Fuel.
0619.....................  6765.............................  Credit for Increasing Research Activities.
0644.....................  6781.............................  Gains and Losses From Section 1256 Contracts and
                                                               Straddles.
0790.....................  8082.............................  Notice of Inconsistent Treatment or Administrative
                                                               Adjustment Request (AAR).
0881.....................  8271.............................  Investor Reporting of Tax Shelter Registration
                                                               Number.
0889.....................  8275.............................  Disclosure Statement.
0889.....................  8275 R...........................  Regulation Disclosure Statement.
0908.....................  8283.............................  Noncash Charitable Contributions.
0915.....................  8332.............................  Release of Claim to Exemption for Child of
                                                               Divorced or Separated Parents.
1210.....................  8379.............................  Injured Spouse Claim and Allocation.
0930.....................  8396.............................  Mortgage Interest Credit.
1008.....................  8582.............................  Passive Activity Loss Limitations.
1034.....................  8582 CR..........................  Passive Activity Credit Limitations.
0984.....................  8586.............................  Low-Income Housing Credit.
1021.....................  8594.............................  Asset Acquisition Statement.

[[Page 39555]]

 
1007.....................  8606.............................  Nondeductible IRAs.
0988.....................  8609 (SCH A).....................  Annual Statement.
1035.....................  8611.............................  Recapture of Low-Income Housing Credit.
0998.....................  8615.............................  Tax for Children Under Age 14 With Investment
                                                               Income of More Than $1,600.
1002.....................  8621.............................  Return by a Shareholder of a Passive Foreign
                                                               Investment Company or Qualified Electing Fund.
1032.....................  8689.............................  Allocation of Individual Income Tax to the Virgin
                                                               Islands.
1031.....................  8697.............................  Interest Computation Under the Look-Back Method
                                                               for Completed Long-Term Contracts.
1073.....................  8801.............................  Credit for Prior Year Minimum Tax--Individuals,
                                                               Estates, and Trusts.
1620.....................  8812.............................  Additional Child Tax Credit.
1128.....................  8814.............................  Parents' Election to Report Child's Interest and
                                                               Dividends.
1173.....................  8815.............................  Exclusion of Interest From Series EE and I U.S.
                                                               Savings Bonds Issued After 1989.
1505.....................  8820.............................  Orphan Drug Credit.
1190.....................  8824.............................  Like-Kind Exchanges.
1205.....................  8826.............................  Disabled Access Credit.
1288.....................  8828.............................  Recapture of Federal Mortgage Subsidy.
1266.....................  8829.............................  Expenses for Business Use of Your Home.
1282.....................  8830.............................  Enhanced Oil Recovery Credit.
1374.....................  8834.............................  Qualified Electric Vehicle Credit.
1362.....................  8835.............................  Renewable Electricity and Refined Coal Production
                                                               Credit.
1829.....................  8836.............................  Qualifying Children Residency Statement.
1552.....................  8839.............................  Qualified Adoption Expenses.
1410.....................  8840.............................  Closer Connection Exception Statement for Aliens.
1411.....................  8843.............................  Statement for Exempt Individuals and Individuals
                                                               With a Medical Condition.
1444.....................  8844.............................  Empowerment Zone and Renewal Community Employment
                                                               Credit.
1417.....................  8845.............................  Indian Employment Credit.
1414.....................  8846.............................  Credit for Employer Social Security and Medicare
                                                               Taxes Paid on Certain Employee Tips.
1416.....................  8847.............................  Credit for Contributions to Selected Community
                                                               Development Corporations.
1561.....................  8853.............................  Archer MSAs and Long-Term Care Insurance
                                                               Contracts.
1567.....................  8854.............................  Initial and Annual Expatriation Information
                                                               Statement.
1910.....................  8858.............................  Information Return of U.S. Persons With Respect to
                                                               Foreign Disregarded Entities.
1584.....................  8859.............................  District of Columbia First-Time Homebuyer Credit.
1606.....................  8860.............................  Qualified Zone Academy Bond Credit.
1569.....................  8861.............................  Welfare-to-Work Credit.
1619.....................  8862.............................  Information To Claim Earned Income Credit After
                                                               Disallowance.
1618.....................  8863.............................  Education Credits.
1924.....................  8864.............................  Biodiesel Fuels Credit.
1668.....................  8865.............................  Return of U.S. Persons With Respect to Certain
                                                               Foreign Partnerships.
1622.....................  8866.............................  Interest Computation Under the Look-Back Method
                                                               for Property Depreciated Under the Income
                                                               Forecast Method.
1722.....................  8873.............................  Extraterritorial Income Exclusion.
1804.....................  8874.............................  New Markets Credit.
1805.....................  8880.............................  Credit for Qualified Retirement Savings
                                                               Contributions.
1810.....................  8881.............................  Credit for Small Employer Pension Plan Startup
                                                               Costs.
1809.....................  8882.............................  Credit for Employer-Provided Childcare Facilities
                                                               and Services.
1807.....................  8885.............................  Health Coverage Tax Credit.
1800.....................  8886.............................  Reportable Transaction Disclosure Statement.
1911.....................  8889.............................  Health Savings Accounts (HSAs).
1928.....................  8891.............................  U.S. Information Return for Beneficiaries of
                                                               Certain Canadian Registered Retirement Plans.
1914.....................  8896.............................  Low Sulfur Diesel Fuel Production Credit.
NEW......................  8898.............................  Statement for Individuals Who Begin or End Bona
                                                               Fide Residence in a U.S. Possesion.
NEW......................  8900.............................  Qualified Railroad Track Maintenance Credit.
NEW......................  8903.............................  Domestic Production Activities Deduction.
NEW......................  8904.............................  Marginal Wells Oil and Gas Production Credit.
0007.....................  T (Timber).......................  Forest Activities Schedules.
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[FR Doc. 05-13593 Filed 7-7-05; 8:45 am]
BILLING CODE 4830-01-P