[Federal Register Volume 82, Number 101 (Friday, May 26, 2017)]
[Notices]
[Pages 24447-24453]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2017-10789]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Forms 1065, 1065-B, 
1066, 1120, 1120-C, 1120-F, 1120-FSC, 1120-H, 1120-L, 1120-ND, 1120-PC, 
1120-POL, 1120-S, 1120-SF, 1120-REIT, 1120-RIC, and Related Attachments

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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SUMMARY: The Internal Revenue Service, as part of its continuing effort 
to reduce paperwork and respondent burden, invites the general public 
and other Federal agencies to take this opportunity to comment on 
proposed and continuing information collections, as required by the 
Paperwork Reduction Act of 1995 (PRA). This notice requests comments on 
all forms used by business entity taxpayers:
    Forms 1065, 1065-B, 1066, 1120, 1120-C, 1120-F, 1120-FSC, 1120-H, 
1120-L, 1120-ND, 1120-PC, 1120-POL, 1120-S, 1120-SF, 1120-REIT, 1120-
RIC; and all attachments to these forms (see the Appendix to this 
notice). With this notice, the IRS is also announcing significant 
changes to (1) the manner in which tax forms used by business taxpayers 
will be approved under the PRA and (2) its method of estimating the 
paperwork burden imposed on all business taxpayers.

DATES: Written comments should be received on or before July 25, 2017 
to be assured of consideration.

ADDRESSES: Direct all written comments to Laurie Brimmer, Internal 
Revenue Service, Room 6526, 1111 Constitution Avenue NW., Washington, 
DC 20224.
    Requests for additional information or copies of the form and 
instructions should be directed to Sara Covington, at Internal Revenue 
Service, Room 6526, 1111 Constitution Avenue NW., Washington, DC 20224, 
or through the internet, at [email protected].

SUPPLEMENTARY INFORMATION:

Change in PRA Approval of Forms Used by Business Taxpayers

    Under the PRA, OMB assigns a control number to each ``collection of 
information'' that it reviews and approves for use by an agency. A 
single information collection may consist of one or more forms, 
recordkeeping requirements, and/or third-party disclosure requirements. 
Under the PRA and OMB regulations, agencies have the discretion to seek 
separate OMB approvals for business forms, recordkeeping requirements, 
and third-party reporting requirements or to combine any number of 
forms, recordkeeping requirements, and/or third-party disclosure 
requirements (usually related in subject matter) under one OMB Control 
Number. Agency decisions on whether to group individual requirements 
under a single OMB Control Number or to disaggregate them and request 
separate OMB Control Numbers are based largely on considerations of 
administrative practicality.
    The PRA also requires agencies to estimate the burden for each 
collection of information. Accordingly, each OMB Control Number has an 
associated burden estimate. The burden estimates for each control 
number are displayed in (1) the PRA notices that accompany collections 
of information, (2) Federal Register notices such as this one, and (3) 
in OMB's database of approved information collections. If more than one 
form, recordkeeping requirement, and/or third-party disclosure 
requirement is approved under a single control number, then the burden 
estimate for that control number reflects the burden associated with 
all of the approved forms, recordkeeping requirements, and/or third-
party disclosure requirements.
    As described below under the heading ``New Burden Model,'' the 
IRS's new Business Taxpayer Burden Model (BTBM) estimates of taxpayer 
burden are based on taxpayer characteristics and activities, taking 
into account, among other things, the forms and schedules generally 
used by those groups of business taxpayers and the recordkeeping and 
other activities needed to complete those forms. The BTBM represents 
the second phase of a long-term effort to improve the ability of IRS to 
measure the burden imposed on various groups of taxpayers by the 
federal tax system. While the new methodology provides a more accurate 
and comprehensive description of business taxpayer burden, it will not 
provide burden estimates on a form-by-form basis, as has been done 
under the previous methodology. When the prior model was developed in 
the mid-1980s, almost all tax returns were prepared manually, either by 
the taxpayer or a paid provider. In this context, it was determined 
that estimating burden on a form-by-form basis was an appropriate 
methodology. Today, over 90 percent of all business entity tax returns 
are prepared using software or with preparer assistance. In this 
environment, in which many taxpayers' activities are no longer as 
directly

[[Page 24448]]

associated with particular forms, estimating burden on a form-by-form 
basis is not an appropriate measurement of taxpayer burden. The new 
model, which takes into account broader and more comprehensive taxpayer 
characteristics and activities, provides a much more accurate and 
useful estimate of taxpayer burden.
    Currently, there are 231 forms used by business taxpayers. These 
include Forms 1065, 1065-B, 1066, 1120, 1120-C, 1120-F, 1120-H, 1120-
ND, 1120-S, 1120-SF, 1120-FSC, 1120-L, 1120-PC, 1120-REIT, 1120-RIC, 
1120-POL, and their schedules and all the forms business entity 
taxpayers attach to their tax returns (see the Appendix to this 
notice). For most of these forms, IRS has in the past obtained separate 
OMB approvals under unique OMB Control Numbers and separate burden 
estimates.
    The BTBM estimates the aggregate burden imposed on business 
taxpayers, based upon their tax-related characteristics and activities. 
IRS therefore will seek OMB approval of all 231 business-related tax 
forms as a single ``collection of information.'' The aggregate burden 
of these tax forms will be accounted for under OMB Control Number 1545-
0123, which is currently assigned to Form 1120 and its schedules. OMB 
Control Number 1545-0123 will be displayed on all business tax forms 
and other information collections. As a result of this change, burden 
estimates for business taxpayers will now be displayed differently in 
PRA Notices on tax forms and other information collections, and in 
Federal Register notices. This new way of displaying burden is 
presented below under the heading ``Proposed PRA Submission to OMB.'' 
Because some of the forms used by business taxpayers are also used by 
tax-exempt organizations, trusts and estates and other kinds of 
taxpayers, there will be a transition period during which IRS will 
report different burden estimates for individual taxpayers (OMB Control 
Number 1545-0074), business taxpayers (OMB Control Number 1545-0123), 
and another OMB Control Number for other taxpayers using the same 
forms. For those forms covered under OMB Control Numbers 1545-0074 and/
or 1545-0123 and also used by other taxpayers, IRS will display the OMB 
Control Number related to the other filers on the form and provide the 
burden estimate for those taxpayers in the form instructions. The form 
instructions will refer readers to the burden estimates for individual 
and/or business taxpayers, as applicable. The burden estimates for 
business taxpayers will be reported and accounted for as described in 
this notice. The burden estimates for individual taxpayers will 
continue to be reported and accounted for under OMB Control Number 
1545-0074 using a method similar to the method described in this 
notice. The burden estimates for other users of these forms will be 
determined under prior methodology based on form length and complexity.

New Burden Model

    Data from the new BTBM revise the estimates of the levels of burden 
experienced by business taxpayers when complying with the federal tax 
laws. It replaces the earlier burden measurement developed in the mid-
1980s. Since that time, improved technology and modeling sophistication 
have enabled the IRS to improve the burden estimates. The new model 
provides taxpayers and the IRS with a more comprehensive understanding 
of the current levels of taxpayer burden. It reflects major changes 
over the past two decades in the way taxpayers prepare and file their 
returns. The new BTBM also represents a substantial step forward in the 
IRS's ability to assess likely impacts of administrative and 
legislative changes on business taxpayers.
    The BTBM's approach to measuring burden focuses on the 
characteristics and activities of business taxpayers rather than the 
forms they use. Key determinants of taxpayer burden in the model are 
the type of entity, total assets, total receipts, and activities 
reported on the tax return (income, deductions, credits, etc.). In 
contrast, the previous estimates primarily focused on the length and 
complexity of each tax form. The changes between the old and new burden 
estimates are due to the improved ability of the new methodology to 
measure burden and the expanded scope of what is measured. These 
changes create a one-time shift in the estimate of burden levels that 
reflects the better measurement of the new model. The differences in 
estimates between the models do not reflect any change in the actual 
burden experienced by taxpayers. Comparisons should not be made between 
these and the earlier published estimates, because the models measure 
burden in different ways.

Methodology

    Burden is defined as the time and out-of-pocket costs incurred by 
taxpayers to comply with the federal tax system. As has been done for 
individual taxpayer burden since 2005, both the time expended and the 
out-of-pocket costs for business taxpayers are estimated. The burden 
estimation methodology relies on surveys that measure time and out-of-
pocket costs that taxpayers spend on pre-filing and filing activities. 
The methodology establishes econometric relationships between tax 
return characteristics and reported compliance costs. The methodology 
controls for the substitution of time and money by monetizing time and 
reporting total compliance costs in dollars. This methodology better 
reflects taxpayer compliance burden, because in a world of electronic 
tax preparation, time and out-of-pocket costs are governed by the 
information required rather than the form on which it is ultimately 
reported. Importantly, even where various businesses complete the same 
tax form lines, the new methodology differentiates the cost incurred to 
complete those forms based on characteristics of those businesses. Key 
business characteristics that serve as coefficients in the BTBM are:

 Entity type
 Total assets
 Total receipts
 Return complexity

    The new model uses the following classifications of business 
taxpayers:

 Partnerships (Forms 1065, 1065-B, 1066)
 Taxable corporations (Forms 1120, 1120-C, 1120-F, 1120-H, 
1120-ND, 1120-SF, 1120-FSC, 1120-L, 1120-PC, 1120-POL)
 Pass-through corporations (Forms 1120-REIT, 1120-RIC, 1120-S)

    Each classification is further refined to separate large and small 
businesses, where a large business is generally defined as one having 
end of year assets totaling more than $10 million.

Taxpayer Burden Estimates

    Tables 1, 2, and 3 below show the burden model estimates for each 
of the three classifications of business taxpayers. The data shown are 
the best estimates for 2017 business entity income tax returns 
available as of January 2017. The estimates are subject to change as 
new forms and data become available.

Proposed PRA Submission to OMB

    Title: U.S. Business Income Tax Return.
    OMB Number: 1545-0123.
    Form Numbers: Forms 1065, 1065-B, 1066, 1120, 1120-C, 1120-F, 1120-
H, 1120-ND, 1120-S, 1120-SF, 1120-FSC, 1120-L, 1120-PC, 1120-REIT, 
1120-RIC, 1120-POL and all attachments to these forms (see the Appendix 
to this notice).
    Abstract: These forms are used by businesses to report their income 
tax liability. The data is used to verify that

[[Page 24449]]

the items reported on the forms are correct, and also for general 
statistics use.
    Current Actions: Changes are being made to the forms and the method 
of burden computation.
    Type of Review: Revision of currently approved collections.
    Affected Public: Businesses.
    Estimated Number of Respondents: 11,000,000.
    Total Estimated Time: 3.040 billion hours.
    Estimated Time per Respondent: 276 hours.
    Total Estimated Out-of-Pocket Costs: $53.64 billion.
    Estimated Out-of-Pocket Cost per FY2017. Respondent: $4,876.

    Note:  Amounts below are for FY2017. Reported time and cost 
burdens are national averages and do not necessarily reflect a 
``typical'' case. Most taxpayers experience lower than average 
burden, with taxpayer burden varying considerably by taxpayer type. 
Detail may not add due to rounding.


                                                     Table 1
----------------------------------------------------------------------------------------------------------------
                                                                     Number of                Burden
             Primary form filed or type of taxpayer                   returns    -------------------------------
                                                                    (millions)     Average time    Average cost
----------------------------------------------------------------------------------------------------------------
All Partnerships................................................             3.9             290           5,700
Small...........................................................             3.7             270           4,400
Large*..........................................................             0.2             610          29,000
----------------------------------------------------------------------------------------------------------------
Forms 1065, 1065-B, 1066 and all attachments.


                                                     Table 2
----------------------------------------------------------------------------------------------------------------
                                                                     Number of                Burden
             Primary form filed or type of taxpayer                   returns    -------------------------------
                                                                    (millions)     Average time    Average cost
----------------------------------------------------------------------------------------------------------------
All Taxable Corporations........................................             2.1             315           6,300
Small...........................................................               2             280           4,000
Large*..........................................................             0.1           1,250          68,900
----------------------------------------------------------------------------------------------------------------
Forms 1120, 1120-C, 1120-F, 1120-H, 1120-ND, 1120-SF, 1120-FSC, 1120-L, 1120-PC, 1120-POL and all attachments.


                                                     Table 3
----------------------------------------------------------------------------------------------------------------
                                                                     Number of                Burden
             Primary form filed or type of taxpayer                   returns    -------------------------------
                                                                    (millions)     Average time    Average cost
----------------------------------------------------------------------------------------------------------------
All Pass-Through Corporations...................................             4.9             245           3,500
Small...........................................................             4.8             240           3,100
Large* *........................................................             0.1             610          30,800
----------------------------------------------------------------------------------------------------------------
Forms 1120-REIT, 1120-RIC, 1120-S and all attachments
* A large business is defined as one having end of year assets greater than $10 million.

    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.

    Dated: May 18, 2017.
Laurie Brimmer,
Senior Tax Analyst.

                                Appendix
------------------------------------------------------------------------
           Product                               Title
------------------------------------------------------------------------
Form 1000....................  Ownership Certificate.
Form 1042....................  Annual Withholding Tax Return for U.S.
                                Source Income of Foreign Persons.
Form 1065....................  U.S. Return of Partnership Income.
Form 1065 (SCH B-1)..........  Information for Partners Owning 50% or
                                More of the Partnership.
Form 1065 (SCH C)............  Additional Information for Schedule M-3
                                Filers.
Form 1065 (SCH D)............  Capital Gains and Losses.
Form 1065 (SCH K-1)..........  Partner's Share of Income, Deductions,
                                Credits, etc.

[[Page 24450]]

 
Form 1065 (SCH M-3)..........  Net Income (Loss) Reconciliation for
                                Certain Partnerships.
Form 1065B...................  U.S. Return of Income for Electing Large
                                Partnerships.
Form 1065B (SCH K-1).........  Partner's Share of Income (Loss) From an
                                Electing Large Partnership.
Form 1065X...................  Amended Return or Administrative
                                Adjustment Request (AAR).
Form 1066....................  U.S. Real Estate Mortgage Investment
                                Conduit (REMIC) Income Tax Return.
Form 1066 (SCH Q)............  Quarterly Notice to Residual Interest
                                Holder of REMIC Taxable Income or Net
                                Loss Allocation.
Form 1118....................  Foreign Tax Credit-Corporations.
Form 1118 (SCH I)............  Reduction of Foreign Oil and Gas Taxes.
Form 1118 (SCH J)............  Adjustments to Separate Limitation Income
                                (Loss) Categories for Determining
                                Numerators of Limitation Fractions, Year-
                                End Recharacterization Balances, and
                                Overall Foreign and Domestic Loss
                                Account Balances.
Form 1118 (SCH K)............  Foreign Tax Carryover Reconciliation
                                Schedule.
Form 1120....................  U.S. Corporation Income Tax Return.
Form 1120 (SCH B)............  Additional Information for Schedule M-3
                                Filers.
Form 1120 (SCH D)............  Capital Gains and Losses.
Form 1120 (SCH G)............  Information on Certain Persons Owning the
                                Corporation's Voting Stock.
Form 1120 (SCH H)............  Section 280H Limitations for a Personal
                                Service Corporation (PSC).
Form 1120 (SCH M-3)..........  Net Income (Loss) Reconciliation for
                                Corporations With Total Assets of $10
                                Million of More.
Form 1120 (SCH N)............  Foreign Operations of U.S. Corporations.
Form 1120 (SCH O)............  Consent Plan and Apportionment Schedule
                                for a Controlled Group.
Form 1120 (SCH PH)...........  U.S. Personal Holding Company (PHC) Tax.
Form 1120 (SCH UTP)..........  Uncertain Tax Position Statement.
Form 1120-C..................  U.S. Income Tax Return for Cooperative
                                Associations.
Form 1120F...................  U.S. Income Tax Return of a Foreign
                                Corporation.
Form 1120-F (SCH H)..........  Deductions Allocated to Effectively
                                Connected Income Under Regulations
                                Section 1.861-8.
Form 1120-F (SCH I)..........  Interest Expense Allocation Under
                                Regulations Section 1.882-5.
Form 1120-F (SCH M1 & M2)....  Reconciliation of Income (Loss) and
                                Analysis of Unappropriated Retained
                                Earnings per Books.
Form 1120-F (SCH M-3)........  Net Income (Loss) Reconciliation for
                                Foreign Corporations With Reportable
                                Assets of $10 Million or More.
Form 1120-F (SCH P)..........  List of Foreign Partner Interests in
                                Partnerships.
Form 1120F(SCH S)............  Exclusion of Income From the
                                International Operation of Ships or
                                Aircraft Under Section 883.
Form 1120F(SCH V)............  List of Vessels or Aircraft, Operators,
                                and Owners.
Form 1120FSC.................  U.S. Income Tax Return of a Foreign Sales
                                Corporation.
Form 1120FSC (SCH P).........  Transfer Price or Commission.
Form 1120H...................  U.S. Income Tax Return for Homeowners
                                Associations.
Form 1120ICD (SCH K).........  Shareholder's Statement of IC-DISC
                                Distributions.
Form 1120ICD (SCH P).........  Intercompany Transfer Price or
                                Commission.
Form 1120IC-DISC.............  Interest Charge Domestic International
                                Sales Corporation Return.
Form 1120-IC-DISC (SCH Q)....  Borrower's Certificate of Compliance With
                                the Rules for Producer's Loans.
Form 1120L...................  U.S. Life Insurance Company Income Tax
                                Return.
Form 1120-L (SCH M-3)........  Net Income (Loss) Reconciliation for U.S.
                                Life Insurance Companies With Total
                                Assets of $10 Million or More.
Form 1120ND..................  Return for Nuclear Decommissioning Funds
                                and Certain Related Persons.
Form 1120PC..................  U.S. Property and Casualty Insurance
                                Company Income Tax Return.
Form 1120-PC (SCH M-3).......  Net Income (Loss) Reconciliation for U.S.
                                Property and Casualty Insurance
                                Companies With Total Assets of $10
                                Million or More.
Form 1120POL.................  U.S. Income Tax Return for Certain
                                Political Organizations.
Form 1120REIT................  U.S. Income Tax Return for Real Estate
                                Investment Trusts.
Form 1120RIC.................  U.S. Income Tax Return for Regulated
                                Investment Companies.
Form 1120S...................  U.S. Income Tax Return for an S
                                Corporation.
Form 1120S (SCH B-1).........  Information on Certain Shareholders of an
                                S Corporation.
Form 1120S (SCH D)...........  Capital Gains and Losses and Built-In
                                Gains.
Form 1120S (SCH K-1).........  Shareholder's Share of Income,
                                Deductions, Credits, etc.
Form 1120S (SCH M-3).........  Net Income (Loss) Reconciliation for S
                                Corporations With Total Assets of $10
                                Million or More.
Form 1120SF..................  U.S. Income Tax Return for Settlement
                                Funds (Under Section 468B).
Form 1120W...................  Estimated Tax for Corporations.
Form 1120X...................  Amended U.S. Corporation Income Tax
                                Return.
Form 1122....................  Authorization and Consent of Subsidiary
                                Corporation to be Included in a
                                Consolidated Income Tax Return.
Form 1125-A..................  Cost of Goods Sold.
Form 1125-E..................  Compensation of Officers.
Form 1127....................  Application for Extension of Time for
                                Payment of Tax.
Form 1128....................  Application to Adopt, Change, or Retain a
                                Tax Year.
Form 1138....................  Extension of Time For Payment of Taxes By
                                a Corporation Expecting a Net Operating
                                Loss Carryback.
Form 1139....................  Corporation Application for Tentative
                                Refund.
                               .........................................
Form 2220....................  Underpayment of Estimated Tax By
                                Corporations.
Form 2438....................  Undistributed Capital Gains Tax Return.
Form 2553....................  Election by a Small Business Corporation.
Form 2848....................  Power of Attorney and Declaration of
                                Representative.
Form 3115....................  Application for Change in Accounting
                                Method.

[[Page 24451]]

 
Form 3468....................  Investment Credit.
Form 3520....................  Annual Return To Report Transactions With
                                Foreign Trusts and Receipt of Certain
                                Foreign Gifts.
Form 3800....................  General Business Credit.
Form 4136....................  Credit For Federal Tax Paid On Fuels.
Form 4255....................  Recapture of Investment Credit.
Form 4466....................  Corporation Application for Quick Refund
                                of Overpayment of Estimated Tax.
Form 4562....................  Depreciation and Amortization (Including
                                Information on Listed Property).
Form 4626....................  Alternative Minimum Tax--Corporations.
Form 4684....................  Casualties and Thefts.
Form 4797....................  Sales of Business Property.
Form 4810....................  Request for Prompt Assessment Under
                                Internal Revenue Code Section 6501(d).
Form 4876A...................  Election to Be Treated as an Interest
                                Charge DISC.
Form 5452....................  Corporate Report of Nondividend
                                Distributions.
Form 5471....................  Information Return of U.S. Persons With
                                Respect To Certain Foreign Corporations.
Form 5471 (SCH J)............  Accumulated Earnings and Profits (E&P) of
                                Controlled Foreign Corporation.
Form 5471 (SCH M)............  Transactions Between Controlled Foreign
                                Corporation and Shareholders or Other
                                Related Persons.
Form 5471 (SCH O)............  Organization or Reorganization of Foreign
                                Corporation, and Acquisitions and
                                Dispositions of its Stock.
Form 5472....................  Information Return of a 25% Foreign-Owned
                                U.S. Corporation or a Foreign
                                Corporation Engaged in a U.S. Trade or
                                Business.
Form 56......................  Notice Concerning Fiduciary Relationship.
Form 56A.....................  Notice Concerning Fiduciary Relationship--
                                Illinois Type Land Trust.
Form 56F.....................  Notice Concerning Fiduciary Relationship
                                of Financial Institution.
Form 5713....................  International Boycott Report.
Form 5713 (SCH A)............  International Boycott Factor (Section
                                999(c)(1)).
Form 5713 (SCH B)............  Specifically Attributable Taxes and
                                Income (Section 999(c)(2)).
Form 5713 (SCH C)............  Tax Effect of the International Boycott
                                Provisions.
Form 5735....................  American Samoa Economic Development
                                Credit.
Form 5884....................  Work Opportunity Credit.
Form 5884-B..................  New Hire Retention Credit.
Form 6198....................  At-Risk Limitations.
Form 6478....................  Alcohol and Cellulosic Biofuel Fuels
                                Credit.
Form 6627....................  Environmental Taxes.
Form 6765....................  Credit for Increasing Research
                                Activities.
Form 6781....................  Gains and Losses From Section 1256
                                Contracts and Straddles.
Form 7004....................  Application for Automatic Extension of
                                Time To File Certain Business Income
                                Tax, Information, and Other Returns.
Form 8023....................  Elections Under Section 338 for
                                Corporations Making Qualified Stock
                                Purchases.
Form 8050....................  Direct Deposit Corporate Tax Refund.
Form 8082....................  Notice of Inconsistent Treatment or
                                Administrative Adjustment Request (AAR).
Form 8275....................  Disclosure Statement.
Form 8275R...................  Regulation Disclosure Statement.
Form 8283....................  Noncash Charitable Contributions.
Form 8288....................  U.S. Withholding Tax Return for
                                Dispositions by Foreign Persons of U.S.
                                Real Property Interests.
Form 8288B...................  Application for Withholding Certificate
                                for Dispositions by Foreign Persons of
                                U.S. Real Property Interests.
Form 8300....................  Report of Cash Payments Over $10,000
                                Received In a Trade or Business.
Form 8302....................  Electronic Deposit of Tax Refund of $1
                                Million or More.
Form 8308....................  Report of a Sale or Exchange of Certain
                                Partnership Interests.
Form 8329....................  Lender's Information Return for Mortgage
                                Credit Certificates (MCCs).
Form 8404....................  Interest Charge on DISC-Related Deferred
                                Tax Liability.
Form 8453-B..................  U.S. Electing Large Partnership
                                Declaration for an IRS e-file Return.
Form 8453C...................  U.S. Corporation Income Tax Declaration
                                for an IRS e-file Return.
Form 8453-I..................  Foreign Corporation Income Tax
                                Declaration for an IRS e-file Return.
Form 8453-PE.................  U.S. Partnership Declaration for an IRS e-
                                file Return.
Form 8453S...................  U.S. S Corporation Income Tax Declaration
                                for an IRS e-file Return.
Form 8453X...................  Political Organization Declaration for
                                Electronic Filing of Notice of Section
                                527 Status.
Form 851.....................  Affiliations Schedule.
Form 8586....................  Low-Income Housing Credit.
Form 8594....................  Asset Acquisition Statement Under Section
                                1060.
Form 8609....................  Low-Income Housing Credit Allocation and
                                Certification.
Form 8609-A..................  Annual Statement for Low-Income Housing
                                Credit.
Form 8611....................  Recapture of Low-Income Housing Credit.
Form 8621....................  Return By Shareholder of a Passive
                                Foreign Investment Company or Qualified
                                Electing Fund.
Form 8621-A..................  Return by a Shareholder Making Certain
                                Late Elections to End Treatment as a
                                Passive Foreign Investment Company.
Form 8655....................  Reporting Agent Authorization.
Form 8693....................  Low-Income Housing Credit Disposition
                                Bond.
Form 8697....................  Interest Computation Under the Look-Back
                                Method for Completed Long-Term
                                Contracts.

[[Page 24452]]

 
Form 8703....................  Annual Certification of a Residential
                                Rental Project.
Form 8716....................  Election To Have a Tax Year Other Than a
                                Required Tax Year.
Form 8752....................  Required Payment or Refund Under Section
                                7519.
Form 8804....................  Annual Return for Partnership Withholding
                                Tax (Section 1446).
Form 8804 (SCH A)............  Penalty for Underpayment of Estimated
                                Section 1446 Tax for Partnerships.
Form 8804-W..................  Installment Payments of Section 1446 Tax
                                for Partnerships.
Form 8805....................  Foreign Partner's Information Statement
                                of Section 1446 Withholding tax.
Form 8806....................  Information Return for Acquisition of
                                Control or Substantial Change in Capital
                                Structure.
Form 8810....................  Corporate Passive Activity Loss and
                                Credit Limitations.
Form 8813....................  Partnership Withholding Tax Payment
                                Voucher (Section 1446).
Form 8816....................  Special Loss Discount Account and Special
                                Estimated Tax Payments for Insurance
                                Companies.
Form 8819....................  Dollar Election Under Section 985.
Form 8820....................  Orphan Drug Credit.
Form 8822B...................  Change of Address--Business.
Form 8824....................  Like-Kind Exchanges.
Form 8825....................  Rental Real Estate Income and Expenses of
                                a Partnership or an S Corporation.
Form 8826....................  Disabled Access Credit.
Form 8827....................  Credit for Prior Year Minimum Tax-
                                Corporations.
Form 8830....................  Enhanced Oil Recovery Credit.
Form 8832....................  Entity Classification Election.
Form 8833....................  Treaty-Based Return Position Disclosure
                                Under Section 6114 or 7701(b).
Form 8834....................  Qualified electric Vehicle Credit.
Form 8835....................  Renewable Electricity, Refined Coal, and
                                Indian Coal Production Credit.
Form 8838....................  Consent to Extend the Time To Assess Tax
                                Under Section 367-Gain Recognition
                                Agreement.
Form 8842....................  Election to Use Different Annualization
                                Periods for Corporate Estimated Tax.
Form 8844....................  Empowerment Zone and Renewal Community
                                Employment Credit.
Form 8845....................  Indian Employment Credit.
Form 8848....................  Consent to Extend the Time to Assess the
                                Branch Profits Tax Under Regulations
                                Sections 1.884-2(a) and (c).
Form 8846....................  Credit for Employer Social Security and
                                Medicare Taxes Paid on Certain Employee
                                Tips.
Form 8858....................  Transactions Between Foreign Disregarded
                                Entity of a Foreign Tax Owner and the
                                Filer or Other Related Entities.
Form 8858 (SCH M)............  Transactions Between Foreign Disregarded
                                Entity of a Foreign Tax Owner and the
                                Filer or Other Related Entities.
Form 8864....................  Biodiesel and Renewable Diesel Fuels
                                Credit.
Form 8865....................  Return of U.S. Persons With Respect to
                                Certain Foreign Partnerships.
Form 8865 (SCH K-1)..........  Partner's Share of Income, Credits,
                                Deductions, etc.
Form 8865 (SCH O)............  Transfer of Property to a Foreign
                                Partnership.
Form 8865 (SCH P)............  Acquisitions, Dispositions, and Changes
                                of Interests in a Foreign Partnership.
Form 8866....................  Interest Computation Under the Look-Back
                                Method for Property Depreciated Under
                                the Income Forecast Method.
Form 8869....................  Qualified Subchapter S Subsidiary
                                Election.
Form 8871....................  Political Organization Notice of Section
                                527 Status.
Form 8872....................  Political Organization Report of
                                Contributions and Expenditures.
Form 8873....................  Extraterritorial Income Exclusion.
Form 8874....................  New Markets Credit.
Form 8875....................  Taxable REIT Subsidiary Election.
Form 8878-A..................  IRS e-file Electronic Funds Withdrawal
                                Authorization for Form 7004.
Form 8879-B..................  IRS e-file Signature Authorization for
                                Form 1065-B.
Form 8879C...................  IRS e-file Signature Authorization for
                                Form 1120.
Form 8879-I..................  IRS e-file Signature Authorization for
                                Form 1120-F.
Form 8879-PE.................  IRS e-file Signature Authorization for
                                Form 1065.
Form 8879S...................  IRS e-file Signature Authorization for
                                Form 1120S.
Form 8881....................  Credit for Small Employer Pension Plan
                                Startup Costs.
Form 8882....................  Credit for Employer-Provided Childcare
                                Facilities and Services.
Form 8883....................  Asset Allocation Statement Under Section
                                338.
Form 8886....................  Reportable Transaction Disclosure
                                Statement.
Form 8893....................  Election of Partnership Level Tax
                                Treatment.
Form 8894....................  Request to Revoke Partnership Level Tax
                                Treatment Election.
Form 8896....................  Low Sulfur Diesel Fuel Production Credit.
Form 8900....................  Qualified Railroad Track Maintenance
                                Credit.
Form 8902....................  Alternative Tax on Qualified Shipping
                                Activities.
Form 8903....................  Domestic Production Activities Deduction.
Form 8906....................  Distilled Spirits Credit.
Form 8907....................  Nonconventional Source Fuel Credit.
Form 8908....................  Energy Efficient Home Credit.
Form 8909....................  Energy Efficient Appliance Credit.
Form 8910....................  Alternative Motor Vehicle Credit.
Form 8911....................  Alternative Fuel Vehicle Refueling
                                Property Credit.
Form 8912....................  Credit to Holders of Tax Credit Bonds.

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Form 8916....................  Reconciliation of Schedule M-3 Taxable
                                Income with Tax Return Taxable Income
                                for Mixed Groups.
Form 8916-A..................  Supplemental Attachment to Schedule M-3.
Form 8918....................  Material Advisor Disclosure Statement.
Form 8923....................  Mining Rescue Team Training Credit.
Form 8925....................  Report of Employer-Owned Life Insurance
                                Contracts.
Form 8926....................  Disqualified Corporate Interest Expense
                                Disallowed Under Section 163(j) and
                                Related Information.
Form 8927....................  Determination Under Section 860(e)(4) by
                                a Qualified Investment Entity.
Form 8931....................  Agricultural Chemicals Security Credit.
Form 8932....................  Credit for Employer Differential Wage
                                Payments.
Form 8933....................  Carbon Dioxide Sequestration Credit.
Form 8936....................  Qualified Plug-In Electric Drive Motor
                                Vehicle Credit.
Form 8937....................  Report of Organizational Actions
                                Affecting Basis.
Form 8938....................  Statement of Foreign Financial Assets.
Form 8941....................  Credit for Small Employer Health
                                Insurance Premiums.
Form 8942....................  Application for Certification of
                                Qualified Investments Eligible for
                                Credits and Grants Under the Qualifying
                                Therapeutic Discovery Project.
Form 8947....................  Report of Branded Prescription Drug
                                Information.
Form 8949....................  Sales and Other Dispositions of Capital
                                Assets.
Form 926.....................  Return by a U.S. Transferor of Property
                                to a Foreign Corporation.
Form 966.....................  Corporate Dissolution or Liquidation.
Form 970.....................  Application to Use LIFO Inventory Method.
Form 972.....................  Consent of Shareholder to Include
                                Specific Amount in Gross Income.
Form 973.....................  Corporation Claim for Deduction for
                                Consent Dividends.
Form 976.....................  Claim for Deficiency Dividends Deductions
                                by a Personal Holding Company, Regulated
                                Investment Company, or Real Estate
                                Investment Trust.
Form 982.....................  Reduction of Tax Attributes Due to
                                Discharge of Indebtedness (and Section
                                1082 Basis Adjustment).
Form SS-4....................  Application for Employer Identification
                                Number.
Form T (TIMBER)..............  Forest Activities Schedule.
Form W-8BEN..................  Certificate of Foreign Status of
                                Beneficial Owner for United States Tax
                                Withholding.
Form W-8BEN(E)...............  Certificate of Entities Status of
                                Beneficial Owner for United States Tax
                                Withholding (Entities).
Form W-8ECI..................  Certificate of Foreign Person's Claim
                                That Income is Effectively Connected
                                With the Conduct of a Trade or Business
                                in the United States.
Form W-8IMY..................  Certificate of Foreign Intermediary,
                                Foreign Flow-Through Entity, or Certain
                                U.S. Branches for United States Tax
                                Withholding.
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[FR Doc. 2017-10789 Filed 5-25-17; 8:45 am]
 BILLING CODE 4830-01-P