[Federal Register Volume 72, Number 169 (Friday, August 31, 2007)]
[Notices]
[Pages 50459-50465]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E7-17232]


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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), Department of the Treasury.

ACTION: Notice and request for comments.

-----------------------------------------------------------------------

SUMMARY: The Internal Revenue Service, as part of its continuing effort 
to reduce paperwork and respondent burden, invites the general public 
and other Federal agencies to take this opportunity to comment on 
proposed and continuing information collections, as required by the 
Paperwork Reduction Act of 1995 (PRA), 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; and all attachments to these 
forms (see the Appendix to this notice).

DATES: Written comments should be received on or before October 30, 
2007 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 6129, 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. 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

[[Page 50460]]

(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

    Time burden is broken out by taxpayer activity. The largest 
component of time burden is record keeping at roughly 58 percent for 
all taxpayers, as opposed to form completion and submission at only 
about 14 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 average 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 in 2006 was 26.5 hours, 
with an average cost of $207 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 34.0 hours, and taxpayers filing Form 1040A and Form 1040EZ averaged 
10.2 hours. 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 
2006 currently available as of July 20, 2007. 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.

Taxpayer Burden Model

    The tables below show burden estimates by form type for Tax Years 
2004, 2005, and 2006. The data are being presented for these three 
years because the 2006 estimates are based on an updated version of the 
ITBM. This updated version takes into account technical adjustments 
using improved data on taxpayer filing activities. Note that changes in 
burden reported for TY 2004 and 2005 versus prior published estimates, 
reflect not a change in actual burden but rather a change in 
methodology. Therefore, three years of data are presented below, based 
on the new methodology to show relative changes in burden over the past 
three years.

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. These 
changes have resulted in an overall increase of 361,564,830 total hours 
in taxpayer burden previously approved by OMB.
    Type of Review: Revision of currently approved collections.
    Affected Public: Individuals or households.
    Estimated Number of Respondents: 133,912,900.
    Total Estimated Time: 3.55 billion hours (3,548,691,850 hours).
    Estimated Time per Respondent: 26.5 hours.
    Total Estimated Out-of-Pocket Costs: $27.7 billion 
($27,719,970,300).
    Estimated Out-of-Pocket Cost per Respondent: $207.
    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: August 27, 2007.
David C. Brown,
IRS Reports Clearance Officer.

[[Page 50461]]



                                 Table 1.--Tax Year 2006 Taxpayer Burden Estimates for Individual Taxpayers, by Activity
--------------------------------------------------------------------------------------------------------------------------------------------------------
           Major form filed or type of taxpayer                                         Time burden (hours)                                Money burden
--------------------------------------------------------------------------------------------------------------------------------------------------------
                                                                                           Average time
                                               Percentage ------------------------------------------------------------------------------
                                               of returns    Average       Record        Tax          Form         Form                   Average costs
                                                            total time    keeping      planning    completion   submission   All other
--------------------------------------------------------------------------------------------------------------------------------------------------------
All Taxpayers...............................          100         26.5         15.3          4.5          3.3          0.5          2.8             $207
Major Forms Filed                             ...........  ...........  ...........  ...........  ...........  ...........  ...........  ...............
    1040....................................           68         34.0         20.3          5.9          3.8          0.6          3.4              268
    1040A & 1040EZ..........................           32         10.2          4.3          1.6          2.4          0.5          1.4               75
                                              ...........  ...........  ...........  ...........  ...........  ...........  ...........  ...............
Type of Taxpayer                              ...........  ...........  ...........  ...........  ...........  ...........  ...........  ...............
    Wage and Investment.....................           72         14.1          5.8          3.2          3.0          0.5          1.6              114
    Self-Employed...........................           28         58.1         39.5          7.9          4.3          0.7          5.8              444
--------------------------------------------------------------------------------------------------------------------------------------------------------


                                 Table 2.--Tax Year 2005 Taxpayer Burden Estimates for Individual Taxpayers, by Activity
--------------------------------------------------------------------------------------------------------------------------------------------------------
           Major form filed or type of taxpayer                                         Time burden (hours)                                Money burden
--------------------------------------------------------------------------------------------------------------------------------------------------------
                                                                                           Average time
                                               Percentage ------------------------------------------------------------------------------
                                               of returns    Average       Record        Tax          Form         Form                   Average costs
                                                            total time    keeping      planning    completion   submission   All other
--------------------------------------------------------------------------------------------------------------------------------------------------------
All Taxpayers...............................          100         26.0         14.8          4.5          3.3          0.5          2.8             $195
Major Forms Filed                             ...........  ...........  ...........  ...........  ...........  ...........  ...........  ...............
    1040....................................           68         33.4         19.8          5.9          3.7          0.6          3.4              253
    1040A & 1040EZ..........................           32         10.0          4.1          1.6          2.4          0.5          1.4               71
                                              ...........  ...........  ...........  ...........  ...........  ...........  ...........  ...............
Type of Taxpayer                              ...........  ...........  ...........  ...........  ...........  ...........  ...........  ...............
    Wage and Investment.....................           72         13.8          5.6          3.2          2.9          0.5          1.6              107
    Self-Employed...........................           28         57.0         38.4          7.9          4.2          0.7          5.8              420
--------------------------------------------------------------------------------------------------------------------------------------------------------


                                 Table 3.--Tax Year 2004 Taxpayer Burden Estimates for Individual Taxpayers, by Activity
--------------------------------------------------------------------------------------------------------------------------------------------------------
           Major form filed or type of taxpayer                                         Time burden (hours)                                Money burden
--------------------------------------------------------------------------------------------------------------------------------------------------------
                                                                                           Average time
                                               Percentage ------------------------------------------------------------------------------
                                               of returns    Average       Record        Tax          Form         Form                   Average costs
                                                            total time    keeping      planning    completion   submission   All other
--------------------------------------------------------------------------------------------------------------------------------------------------------
All Taxpayers...............................          100         25.4         14.6          4.2          3.3          0.5          2.8             $185
Major Forms Filed                             ...........  ...........  ...........  ...........  ...........  ...........  ...........  ...............
    1040....................................           68         32.5         19.5          5.4          3.7          0.6          3.4              242
    1040A & 1040EZ..........................           32          9.8          4.1          1.5          2.4          0.5          1.4               62
                                              ...........  ...........  ...........  ...........  ...........  ...........  ...........  ...............
Type of Taxpayer                              ...........  ...........  ...........  ...........  ...........  ...........  ...........  ...............
    Wage and Investment.....................           72         13.4          5.5          2.9          2.9          0.5          1.6               97
    Self-Employed...........................           28         55.8         37.9          7.3          4.2          0.7          5.7              408
--------------------------------------------------------------------------------------------------------------------------------------------------------


    Note: Detail may not add to total because of rounding.


                                                    Appendix
----------------------------------------------------------------------------------------------------------------
                                               Filed by
                   Form                      individuals                            Title
                                              and 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.

[[Page 50462]]

 
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.
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.
4137.....................................  ...............  Social Security and Medicare Tax on Unreported Tip
                                                             Income.
4136.....................................               X   Credit for Federal Tax Paid On Fuels.
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.

[[Page 50463]]

 
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.
8082.....................................               X   Notice of Inconsistent Treatment or Administrative
                                                             Adjustment Request (AAR).
6781.....................................               X   Gains and Losses From Section 1256 Contracts and
                                                             Straddles.
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.
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.

[[Page 50464]]

 
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.....................................               X   Information Return of U.S. Persons With Respect to
                                                             Foreign Disregarded Entities.
8858 SCH M...............................               X   Transactions Between Controlled Foreign Disregarded
                                                             Entity and Filer or Other Related 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 Forcast
                                                             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
                                                             Cana
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.
2350 SP..................................  ...............  Solicitud de Prorroga para Presentar la
                                                             Declaraci[oacute]n del Impuesto sobre el Ingreso de
                                                             los Estados Unidos.
4868 SP..................................  ...............  Solicitud de Prorroga Automatica para Presentar la
                                                             Declaracion del Impuesto sobre el Ingreso Personal
                                                             de los Estados Unidos.
5695.....................................  ...............  Residential Energy Credits.
8888.....................................  ...............  Direct Deposit of Refund to More Than One Account.
8907.....................................  ...............  Nonconventional Source Fuel Credit.
8913.....................................               X   Credit For Federal Telephone Excise Tax Paid.

[[Page 50465]]

 
8919.....................................  ...............  Uncollected Social Security and Medicare Tax on
                                                             Wages.
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 [FR Doc. E7-17232 Filed 8-30-07; 8:45 am]
BILLING CODE 4830-01-P