[Federal Register Volume 71, Number 149 (Thursday, August 3, 2006)]
[Notices]
[Pages 44075-44080]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E6-12496]


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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

[[Page 44076]]

Schedules 1, 2, and 3; Form 1040EZ; and all attachments to these forms 
(see the Appendix to this notice).

DATES: Written comments should be received on or before October 2, 2006 
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:

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. 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.
    The Individual Taxpayer Burden Model (ITBM) estimates the levels of 
burden experienced by individual taxpayers when complying with the 
Federal tax laws. This model reflects major changes over the past two 
decades in the way taxpayers prepare and file their returns; more than 
85 percent of all individual tax returns are prepared utilizing 
computer software, either by the taxpayer or a paid provider, and less 
than 15 are prepared manually. The ITBM's approach to measuring burden 
focuses on the characteristics and activities of individual taxpayers 
rather than the forms they use. 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, e.g. 
recordkeeping and tax planning.
    Burden is defined as the time and out-of-pocket costs incurred by 
taxpayers to comply with the Federal tax system. The time expended and 
the out-of-pocket costs are estimated separately. The 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 preparation methods are:
     Self-prepared without software
     Self-prepared with software
     Used a paid preparer
    The types of taxpayer activities measured in the model are:
     Recordkeeping
     Form completion
     Form submission (electronic and paper)
     Tax planning (this activity completed at individual 
taxpayer discretion)
     Use of services (IRS and paid professional)
     Gathering tax materials
    The methodology incorporates results from a burden survey of 14,932 
taxpayers conducted in 2000 and 2001, and estimates taxpayer burden 
based on those survey results. Summary level results using this 
methodology are presented in the table below.

Taxpayer Burden Estimates

    The table below shows burden estimates by form type. Time burden is 
further broken out by taxpayer activity. The largest component of time 
burden is record keeping at 60 percent for all taxpayers, as opposed to 
form completion and submission at only 16 percent. In addition, the 
time burden associated with form completion and submission activities 
are closely tied to preparation method. That is, these time burden 
estimates fluctuate according to preparation method.
    Both time and cost burdens are national averages, and do not 
necessarily reflect a ``typical'' case. The average time burden for all 
taxpayers filing a 1040, 1040A, or 1040EZ was 23.8 hours, with an 
average cost of $204 per return. This average includes all associated 
forms and schedules, across all preparation methods and all taxpayer 
activities. Taxpayers filing Form 1040 had an average burden of about 
30 hours, and taxpayers filing Form 1040A and Form 1040EZ averaged 
about 11 hours, respectively. However, within each of these estimates, 
there is significant variation in taxpayer activity. Similarly, tax 
preparation fees vary extensively depending on the taxpayer's tax 
situation and issues, the type of professional preparer and geographic 
area.
    The data shown are the best estimates from tax returns filed for 
2005 currently available as of July 11, 2006. The estimates are subject 
to change as new forms and data become available. The estimates do not 
include burden associated with post-filing activities. However, 
operational IRS data indicate that electronically prepared and e-filed 
returns have fewer errors, implying a lower overall post-filing burden.

                                     Draft.--Table 1. Estimated Average Taxpayer Burden for Individuals, by Activity
--------------------------------------------------------------------------------------------------------------------------------------------------------
                                                                                        Average time burden (hours)
                                                   Percentage ------------------------------------------------------------------------------   Average
      Major form filed or type of taxpayer         of Returns                  Record        Tax          Form         Form                     Costs
                                                                Total time    keeping      planning    completion   submission   All other
--------------------------------------------------------------------------------------------------------------------------------------------------------
All Taxpayers...................................          100         23.8         14.3          3.4          3.3          0.5          2.4         $204
Major Forms Filed
    1040........................................           70         30.1         18.8          4.0          3.8          0.5          3.0          267
    1040A & 1040EZ..............................           30         11.0          4.9          1.9          2.3          0.5          1.3           74
Type of Taxpayer
    Wage and Investment.........................           69         13.1          5.8          2.6          2.9          0.5          1.5          110
    Self-Employed...............................           31         52.2         36.9          5.4          4.5          0.5          5.1         453
--------------------------------------------------------------------------------------------------------------------------------------------------------
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, Form 2106, or
  Form 2106-EZ. If you filed a Schedule C, Schedule C-EZ, E, or F, Form 2106, or Form 2106-EZ, you are a ``Self-Employed taxpayer.''


[[Page 44077]]

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 some of the forms.
    Type of Review: Extension of currently approved collections.
    Affected Public: Individuals or households.
    Estimated Number of Respondents: 133,912,900
    Total Estimated Time: 3.18 billion hours.
    Estimated Time Per Respondent: 23.8 hours.
    Total Estimated Out-of-Pocket Costs: $26.5 billion.
    Estimated Out-of-Pocket Cost Per Respondent: $204.
    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 or start-up costs and costs of operation, maintenance, and 
purchase of services to provide information.

    Approved: July 28, 2006.
Glenn P. Kirkland,
IRS Reports Clearance Officer.

----------------------------------------------------------------------------------------------------------------
                                                    Filed by
                     Form                       individuals and                       Title
                                                     others
----------------------------------------------------------------------------------------------------------------
1040..........................................  ...............  U.S. Individual Income Tax Return.
1040 A........................................  ...............  U.S. Individual Income Tax Return.
1040 EZ.......................................  ...............  Income Tax Return for Single and Joint Filers
                                                                  With No Dependents.
1040 X........................................  ...............  Amended U.S. Individual Income Tax Return.
1040 NR.......................................  ...............  U.S. Nonresident Alien Income Tax Return.
1040 NR-EZ....................................  ...............  U.S. Income Tax Return for Certain Nonresident
                                                                  Aliens With No Dependents.
926...........................................               X   Return by a U.S. Transferor of Property to a
                                                                  Foreign Corporation.
970...........................................               X   Application To Use LIFO Inventory Method.
972...........................................               X   Consent of Shareholder To Include Specific
                                                                  Amount in Gross Income.
982...........................................               X   Reduction of Tax Attributes Due To Discharge of
                                                                  Indebtedness (and Section 1082 Basis
                                                                  Adjustment).
1040 A-SCH 1..................................  ...............  Interest and Ordinary Dividends for Form 1040A
                                                                  Filers.
1040 A-SCH 2..................................  ...............  Child and Dependent Care Expenses for Form
                                                                  1040A Filers.
1040 A-SCH 3..................................  ...............  Credit for the Elderly or the Disabled+F66 for
                                                                  Form 1040A Filers.
1040 ES-E.....................................  ...............  Estimated Tax for Individuals.
1040 ES-OCR...................................  ...............  Estimated Tax for Individuals (Optical
                                                                  Character Recognition Without Form 1040V).
1040 ES-OCR-V.................................  ...............  Payment Voucher.
1040 ES-OTC...................................  ...............  Estimated Tax for Individuals.
1040 ES/V-OCR.................................  ...............  Estimated Tax for Individuals (Optical
                                                                  Character Recognition With Form 1040V).
1040 SCH A....................................  ...............  Itemized Deductions.
1040 SCH B....................................  ...............  Interest and Ordinary Dividends.
1040 SCH C....................................               X   Profit or Loss From Business.
1040 SCH C-EZ.................................               X   Net Profit From Business.
1040 SCH D....................................  ...............  Capital Gains and Losses.
1040 SCH D-1..................................  ...............  Continuation Sheet for Schedule D.
1040 SCH E....................................               X   Supplemental Income and Loss.
1040 SCH EIC..................................  ...............  Earned Income Credit.
1040 SCH F....................................               X   Profit or Loss From Farming.
1040 SCH H....................................               X   Household Employment Taxes.
1040 SCH J....................................  ...............  Income Averaging for Farmers and Fishermen.
1040 SCH R....................................  ...............  Credit for the Elderly or the Disabled.
1040 SCH SE...................................  ...............  Self-Employment Tax.
1040 V........................................  ...............  Payment Voucher.
1040 V-OCR....................................  ...............  Payment Voucher.
1040 V-OCR-ES.................................  ...............  Payment Voucher.
1045..........................................               X   Application for Tentative Refund.
1116..........................................               X   Foreign Tax Credit.
1128..........................................               X   Application To Adopt, Change, or Retain a Tax
                                                                  Year.
1310..........................................  ...............  Statement of Person Claiming Refund Due a
                                                                  Deceased Taxpayer.
2106 EZ.......................................  ...............  Unreimbursed Employee Business Expenses.
2106..........................................  ...............  Employee Business Expenses.
2120..........................................  ...............  Multiple Support Declaration.
2210 F........................................               X   Underpayment of Estimated Tax by Farmers and
                                                                  Fishermen.
2210..........................................               X   Underpayment of Estimated Tax by Individuals,
                                                                  Estates, and Trusts.

[[Page 44078]]

 
2350..........................................  ...............  Application for Extension of Time To File U.S.
                                                                  Income Tax Return.
2439..........................................               X   Notice to Shareholder of Undistributed Long-
                                                                  Term Capital Gains.
2441..........................................  ...............  Child and Dependent Care Expenses.
2555 EZ.......................................  ...............  Foreign Earned Income Exclusion.
2555..........................................  ...............  Foreign Earned Income.
2848..........................................               X   Power of Attorney and Declaration of
                                                                  Representative.
3115..........................................               X   Application for Change in Accounting Method.
3468..........................................               X   Investment Credit.
3520..........................................               X   Annual Return To Report Transactions With
                                                                  Foreign Trusts and Receipt of Certain Foreign
                                                                  Gifts.
3800..........................................               X   General Business Credit.
3903..........................................  ...............  Moving Expenses.
4029..........................................  ...............  Application for Exemption From Social Security
                                                                  and Medicare Taxes and Waiver of Benefits.
4070 A........................................  ...............  Employee's Daily Record of Tips.
4070..........................................  ...............  Employee's Report of Tips to Employer.
4136..........................................               X   Credit for Federal Tax Paid On Fuels.
4137..........................................  ...............  Social Security and Medicare Tax on Unreported
                                                                  Tip Income.
4255..........................................               X   Recapture of Investment Credit.
4361..........................................  ...............  Application for Exemption From Self-Employment
                                                                  Tax for Use by Ministers, Members of Religious
                                                                  Orders, and Christian Science Practitioners.
4562..........................................               X   Depreciation and Amortization.
4563..........................................  ...............  Exclusion of Income for Bona Fide Residents of
                                                                  American Samoa.
4684..........................................               X   Casualties and Thefts.
4797..........................................               X   Sales of Business Property.
4835..........................................  ...............  Farm Rental Income and Expenses.
4852..........................................  ...............  Substitute for Form W-2 or Form 1099-R.
4868..........................................  ...............  Application for Automatic Extension of Time To
                                                                  File Individual U.S. Income Tax Return.
4952..........................................               X   Investment Interest Expense Deduction.
4970..........................................               X   Tax on Accumulation Distribution of Trusts.
4972..........................................               X   Tax on Lump-Sum Distributions.
5074..........................................  ...............  Allocation of Individual Income Tax To Guam or
                                                                  the Commonwealth of the Northern Mariana
                                                                  Islands (CNMI).
5213..........................................               X   Election To Postpone Determination as To
                                                                  Whether the Presumption Applies That an
                                                                  Activity Is Engaged in for Profit.
5329..........................................  ...............  Additional Taxes on Qualified Plans (Including
                                                                  IRAs) and Other Tax-Favored Accounts.
5471 SCH J....................................               X   Accumulated Earnings and Profits (E&P) of
                                                                  Controlled Foreign Corporation.
5471 SCH M....................................               X   Transactions Between Controlled Foreign
                                                                  Corporation and Shareholders or Other Related
                                                                  Persons.
5471 SCH N....................................               X   Return of Officers, Directors, and 10%-or-More
                                                                  Shareholders of a Foreign Person Holding
                                                                  Company.
5471 SCH O....................................               X   Organization or Reorganization of Foreign
                                                                  Corporation, and Acquisitions and Dispositions
                                                                  of Its Stock.
5471..........................................               X   Information Return of U.S. Persons With Respect
                                                                  To Certain Foreign Corporations.
5713 SCH A....................................               X   International Boycott Factor (Section
                                                                  999(c)(1)).
5713 SCH B....................................               X   Specifically Attributable Taxes and Income
                                                                  (Section 999(c)(2)).
5713 SCH C....................................               X   Tax Effect of the International Boycott
                                                                  Provisions.
5713..........................................               X   International Boycott Report.
5754..........................................               X   Statement by Person(s) Receiving Gambling
                                                                  Winnings.
5884..........................................               X   Work Opportunity Credit.
6198..........................................               X   At-Risk Limitations.
6251..........................................  ...............  Alternative Minimum Tax--Individuals.
6252..........................................               X   Installment Sale Income.
6478..........................................               X   Credit for Alcohol Used as Fuel.
6765..........................................               X   Credit for Increasing Research Activities.
6781..........................................               X   Gains and Losses From Section 1256 Contracts
                                                                  and Straddles.
8082..........................................               X   Notice of Inconsistent Treatment or
                                                                  Administrative Adjustment Request (AAR).
8271..........................................               X   Investor Reporting of Tax Shelter Registration
                                                                  Number.
8275 R........................................               X   Regulation Disclosure Statement.
8275..........................................               X   Disclosure Statement.
8283..........................................               X   Noncash Charitable Contributions.
8332..........................................  ...............  Release of Claim to Exemption for Child of
                                                                  Divorced or Separated Parents.
8379..........................................  ...............  Injured Spouse Claim and Allocation.
8396..........................................  ...............  Mortgage Interest Credit.
8453 OL.......................................  ...............  U.S. Individual Income Tax Declaration for an
                                                                  IRS e-file Online Return.
8453..........................................  ...............  U.S. Individual Income Tax Declaration for an
                                                                  IRS e-file Return.
8582 CR.......................................               X   Passive Activity Credit Limitations.
8582..........................................               X   Passive Activity Loss Limitations.
8586..........................................               X   Low-Income Housing Credit.
8594..........................................               X   Asset Acquisition Statement.
8606..........................................  ...............  Nondeductible IRAs.
8609 SCH A....................................               X   Annual Statement.
8611..........................................               X   Recapture of Low-Income Housing Credit.

[[Page 44079]]

 
8615..........................................  ...............  Tax for Children Under Age 14 With Investment
                                                                  Income of More Than $1,600.
8621 A........................................               X   Return by a Shareholder Making Certain Late
                                                                  Elections to End Treatment as a Passive
                                                                  Foreign Investment Company.
8621..........................................               X   Return by a Shareholder of a Passive Foreign
                                                                  Investment Company or Qualified Electing Fund.
8689..........................................  ...............  Allocation of Individual Income Tax To the
                                                                  Virgin Islands.
8693..........................................               X   Low-Income Housing Credit Disposition Bond.
8697..........................................               X   Interest Computation Under the Look-Back Method
                                                                  for Completed Long-Term Contracts.
8801..........................................               X   Credit for Prior Year Minimum Tax--Individuals,
                                                                  Estates, and Trusts.
8812..........................................  ...............  Additional Child Tax Credit.
8814..........................................  ...............  Parents' Election To Report Child's Interest
                                                                  and Dividends.
8815..........................................  ...............  Exclusion of Interest From Series EE and I U.S.
                                                                  Savings Bonds Issued After 1989.
8818..........................................  ...............  Optional Form To Record Redemption of Series EE
                                                                  and I U.S. Savings Bonds Issued After 1989.
8820..........................................               X   Orphan Drug Credit.
8821..........................................               X   Tax Information Authorization.
8822..........................................               X   Change of Address.
8824..........................................               X   Like-Kind Exchanges.
8826..........................................               X   Disabled Access Credit.
8828..........................................  ...............  Recapture of Federal Mortgage Subsidy.
8829..........................................  ...............  Expenses for Business Use of Your Home.
8830..........................................               X   Enhanced Oil Recovery Credit.
8832..........................................               X   Entity Classification Election.
8833..........................................               X   Treaty-Based Return Position Disclosure Under
                                                                  Section 6114 or 7701(b)
8834..........................................               X   Qualified Electric Vehicle Credit.
8835..........................................               X   Renewable Electricity and Refined Coal
                                                                  Production Credit.
8836 SCH A....................................  ...............  Third Party Affidavit.
8836 SCH B....................................  ...............  Third Party Affidavit.
8836 SP.......................................  ...............  Comprobante de Residencia para los Hijos(as)
                                                                  Calificados(as).
8836 SP--SCH A................................  ...............  Declaracion Jurada del Tercero.
8836 SP--SCH B................................  ...............  Declaracion Jurada del Tercero.
8836..........................................  ...............  Qualifying Children Residency Statement.
8838..........................................               X   Consent To Extend the Time To Assess Tax Under
                                                                  Section 367--Gain Recognition Statement.
8839..........................................  ...............  Qualified Adoption Expenses.
8840..........................................  ...............  Closer Connection Exception Statement for
                                                                  Aliens.
8843..........................................  ...............  Statement for Exempt Individuals and
                                                                  Individuals With a Medical Condition.
8844..........................................               X   Empowerment Zone and Renewal Community
                                                                  Employment Credit.
8845..........................................               X   Indian Employment Credit.
8846..........................................               X   Credit for Employer Social Security and
                                                                  Medicare Taxes Paid on Certain Employee Tips.
8847..........................................               X   Credit for Contributions to Selected Community
                                                                  Development Corporations.
8853..........................................  ...............  Archer MSAs and Long-Term Care Insurance
                                                                  Contracts.
8854..........................................  ...............  Initial and Annual Expatriation Information
                                                                  Statement.
8858 SCH M....................................               X   Transactions Between Controlled Foreign
                                                                  Disregarded Entity and Filer or Other Related
                                                                  Entities.
8858..........................................               X   Information Return of U.S. Persons With Respect
                                                                  to Foreign Disregarded Entities.
8859..........................................  ...............  District of Columbia First-Time Homebuyer
                                                                  Credit.
8860..........................................               X   Qualified Zone Academy Bond Credit.
8861..........................................               X   Welfare-to-Work Credit.
8862..........................................  ...............  Information to Claim Earned Income Credit After
                                                                  Disallowance.
8863..........................................  ...............  Education Credits.
8864..........................................               X   Biodiesel Fuels Credit.
8865 SCH K-1..................................               X   Partner's Share of Income, Credits, Deductions,
                                                                  etc.
8865 SCH O....................................               X   Transfer of Property to a Foreign Partnership.
8865 SCH P....................................               X   Acquisitions, Dispositions, and Changes of
                                                                  Interests in a Foreign Partnership.
8865..........................................               X   Return of U.S. Persons With Respect To Certain
                                                                  Foreign Partnerships.
8866..........................................               X   Interest Computation Under the Look-Back Method
                                                                  for Property Depreciated Under the Income
                                                                  Forecast Method.
8873..........................................               X   Extraterritorial Income Exclusion.
8874..........................................               X   New Markets Credit.
8878 SP.......................................  ...............  Autorizacion de firma para presentar por medio
                                                                  del IRS e-file--Solicitud de prorroga del
                                                                  plazo.
8878..........................................  ...............  IRS e-file Signature Authorization for
                                                                  Application for Extension of Time to File.
8879 SP.......................................  ...............  Autorizacion de firma para presentar por medio
                                                                  del IRS e-file.
8879..........................................  ...............  IRS e-file Signature Authorization.
8880..........................................  ...............  Credit for Qualified Retirement Savings
                                                                  Contributions.
8881..........................................               X   Credit for Small Employer Pension Plan Startup
                                                                  Costs.
8882..........................................               X   Credit for Employer-Provided Childcare
                                                                  Facilities and Services.
8885..........................................  ...............  Health Coverage Tax Credit.
8886..........................................               X   Reportable Transaction Disclosure Statement.
8889..........................................  ...............  Health Savings Accounts (HSAs).
8891..........................................  ...............  U.S. Information Return for Beneficiaries of
                                                                  Certain Canadian Registered Retirement Plans.

[[Page 44080]]

 
8896..........................................               X   Low Sulfur Diesel Fuel Production Credit.
8898..........................................  ...............  Statement for Individuals Who Begin or End Bona
                                                                  Fide Residence in a U.S. Possession.
8900..........................................               X   Qualified Railroad Track Maintenance Credit.
8901..........................................  ...............  Information on Qualifying Children Who Are Not
                                                                  Dependents (For Child Tax Credit Only).
8903..........................................               X   Domestic Production Activities Deduction.
9465 SP.......................................  ...............  Peticion para un Plan de Pagos a Plazos.
9465..........................................  ...............  Installment Agreement Request.
SS-4..........................................               X   Application for Employer Identification Number.
SS-8..........................................               X   Determination of Employee Work Status for
                                                                  Purposes of Federal Employment Taxes and
                                                                  Income Tax Withholding.
T (Timber)....................................               X   Forest Activities Schedules.
W-4 P.........................................  ...............  Withholding Certificate for Pension or Annuity
                                                                  Payments.
W-4 S.........................................  ...............  Request for Federal Income Tax Withholding From
                                                                  Sick Pay.
W-4 SP........................................  ...............  Certificado de descuentos del(la) empleado(a)
                                                                  para la retencion.
W-4 V.........................................  ...............  Voluntary Withholding Request.
W-4...........................................  ...............  Employee's Withholding Allowance Certificate.
W-5 SP........................................  ...............  Certificado del pago por adelantado del Credito
                                                                  por Ingreso del Trabajo.
W-5...........................................  ...............  Earned Income Credit Advance Payment
                                                                  Certificate.
W-7 A.........................................  ...............  Application for Taxpayer Identification Number
                                                                  for Pending U.S. Adoptions.
W-7 SP........................................  ...............  Solicitud de Numero de Identicacion Personal
                                                                  del Contribuyente el Servicio de Impuestos
                                                                  Internos.
W-7...........................................  ...............  Application for IRS Individual Taxpayer
                                                                  Identification Number.
Notice 160920-05..............................  ...............  Deduction for Energy Efficient Commercial
                                                                  Buildings.
8906..........................................  ...............  Distills Spirits Credit.
8908..........................................  ...............  Energy Efficient Home Credit.
8910..........................................  ...............  Alternative Motor Vehicle Credit.
8911..........................................  ...............  Alternative Fuel Vehicle Refueling Property
                                                                  Credit.
8914..........................................  ...............  Exemption Amount For Taxpayers Housing
                                                                  Individuals Displaced by Hurricane Katrina.
8915..........................................  ...............  Qualified Hurricane Retirement Plan
                                                                  Distribution and Repayments.
1040ES (NR)...................................  ...............  U.S. Estimated Tax for Nonresident Alien
                                                                  Individuals.
----------------------------------------------------------------------------------------------------------------


    Note: Regarding the forms that can be filed by individuals and 
others, only the burden amounts associated with an individual filing 
this type of form are included in the figures of Table 1. These 
burden amounts are also included in the estimated 3.18 billion hour 
total. Burden amounts for non individuals who can file these forms 
is in the instructions for the form.

[FR Doc. E6-12496 Filed 8-2-06; 8:45 am]
BILLING CODE 4830-01-P