[Federal Register Volume 72, Number 239 (Thursday, December 13, 2007)]
[Notices]
[Pages 70934-70940]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E7-24152]


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

DEPARTMENT OF THE TREASURY


Submission for OMB Review; Comment Request; Proposed Revision to 
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

December 7, 2007.
AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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

SUMMARY: The Department of the Treasury will submit the following 
public information collection requirement(s) to OMB for review and 
clearance under the Paperwork Reduction Act of 1995, Public Law 104-13 
on or after the date of publication of this notice. Copies of the 
submission(s) may be obtained by calling the Treasury Bureau Clearance 
Officer listed. Comments regarding this information collection should 
be addressed to the OMB reviewer listed at the end of this notice, and 
to the Treasury Department Clearance Officer, Department of the 
Treasury, Room 11000, 1750 Pennsylvania Avenue, NW., Washington, DC 
20220.

DATES: Written comments should be received on or before January 14, 
2008 to be assured of consideration.

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 (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).

[[Page 70935]]

     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.

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 a currently approved collection.
    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.
BILLING CODE 4830-01-P

[[Page 70936]]

[GRAPHIC] [TIFF OMITTED] TN13DE07.000

BILLING CODE 4830-01-C

                                Appendix
------------------------------------------------------------------------
                                  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.

[[Page 70937]]

 
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.
5471 SCH J..................               X   Accumulated Earnings and
                                                Profits (E&P) of
                                                Controlled Foreign
                                                Corporation.

[[Page 70938]]

 
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.
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.

[[Page 70939]]

 
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
                                                Declaracion 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.
8919........................  ...............  Uncollected Social
                                                Security and Medicare
                                                Tax on Wages.
------------------------------------------------------------------------


[[Page 70940]]

    Clearance Officer: Glenn P. Kirkland, (202) 622-3428, Internal 
Revenue Service, Room 6516, 1111 Constitution Avenue, NW., Washington, 
DC 20224.

    OMB Reviewer: Alexander T. Hunt, (202) 395-7316, Office of 
Management and Budget, Room 10235, New Executive Office Building, 
Washington, DC 20503.

Robert Dahl,
Treasury PRA Clearance Officer.
 [FR Doc. E7-24152 Filed 12-12-07; 8:45 am]
BILLING CODE 4830-01-P