[Federal Register Volume 83, Number 195 (Tuesday, October 9, 2018)]
[Notices]
[Pages 50750-50756]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2018-21846]
[[Page 50750]]
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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-H, 1120-ND, 1120-S, 1120-SF, 1120-FSC,
1120-L, 1120-PC, 1120-REIT, 1120-RIC, 1120-POL, 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/or continuing information collections, as required by the
Paperwork Reduction Act of 1995 (PRA). The IRS is soliciting comments
on forms used by business entity taxpayers: 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 related attachments to
these forms (see the Appendix to this notice).
DATES: Written comments should be received on or before December 10,
2018 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.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the form and instructions should be directed to Sara
Covington, at (202) 317-6038, Internal Revenue Service, Room 6526, 1111
Constitution Avenue NW, Washington, DC 20224, or through the internet,
at [email protected].
SUPPLEMENTARY INFORMATION: 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 associated with particular forms, estimating
burden on a form-by-form basis is not an appropriate measurement of
taxpayer burden.
There are 274 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
related schedules, that 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.
Tax Compliance Burden
Tax compliance burden is defined as the time and money taxpayers
spend to comply with their tax filing responsibilities. Time-related
activities include recordkeeping, tax planning, gathering tax
materials, learning about the law and what you need to do, and
completing and submitting the return. Out-of-pocket costs include
expenses such as purchasing tax software, paying a third-party
preparer, and printing and postage. Tax compliance burden does not
include a taxpayer's tax liability, economic inefficiencies caused by
sub-optimal choices related to tax deductions or credits, or
psychological costs.
The TCBM estimates the aggregate burden imposed on business
taxpayers, based upon their tax-related characteristics and activities.
IRS therefore will seek OMB approval of all 274 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 related
schedules. OMB Control Number 1545-0123 will be displayed on all
business tax forms and other information collections. As a result,
burden estimates for business taxpayers will be displayed differently
in PRA Notices on tax forms and other information collections, and in
Federal Register notices. This 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), tax-exempt organization taxpayers (OMB Control Number 1545-
0047), 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, 1545-0047 and/or
1545-0123 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,
tax-exempt organization 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.
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 the items reported on
the forms are correct, and also for general statistics use.
Current Actions: The change in estimated aggregate compliance
burden can be explained by three major sources--technical adjustments,
statutory changes, and discretionary agency (IRS) actions.
Technical Adjustments--The technical changes account for much of
the change between FY18 and FY19. The changes are from an adjustment to
the baseline FY18 population forecasts and the growth in filings
between FY18 and FY19. Taken together, these adjustments lead to a
42,000,000 hour increase in aggregate time and a $794,000,000 increase
in out-of-pocket costs.
Statutory Changes--The primary statutory changes are associated
with the elimination of certain tax provisions and the introduction of
several international provisions that were included in the 2017 Tax
Cuts and Jobs Act (TCJA), which first came into effect in 2018. TCJA
eliminated the corporate alternative minimum tax, the domestic
production activities deduction, and a number of general business
credits. The elimination of these provisions is estimated to reduce
aggregate time by 100,000 hours and reduce aggregate out-of-pocket
costs by $4,000,000. TCJA also introduced a number of international
provisions, such as the inclusion of Global Intangible Low-Taxed Income
(GILTI) as taxable income, the Foreign-Derived Intangible Income
deduction (FDII), and the Base Erosion and Anti-
[[Page 50751]]
Abuse Tax (BEAT). Information on the administration of these provisions
is limited as of the date this estimate was calculated, so an extensive
evaluation of their direct costs cannot be provided at this time.
However, current model based estimates using the level of foreign
activity reported on prior tax returns implies an increase in aggregate
time burden of 900,000 hours and an increase in out-of-pocket costs of
$49,000,000. Note: To avoid double-counting, burden estimates for TCJA
provisions that are reported under separate OMB control numbers as
Regulation Impact Analyses are not included in this collection.
IRS Discretionary Changes--All IRS discretionary changes had an
insignificant impact on taxpayer burden.
Total--Taken together, the changes discussed above result in a net
increase in total time burden of 43,000,000 hours and a net increase in
total money burden of $839,000,000. The increase in total monetized
burden is $2,560,000,000.
Type of Review: Revision of currently approved collections.
Affected Public: Corporation and Pass-Through Entities.
Estimated Number of Respondents: 11,300,000.
Total Estimated Time: 3.157 billion hours (3,157,000,000 hours).
Estimated Time per Respondent: 279.38 hours.
Total Estimated Out-of-Pocket Costs: $58.148 billion
($58,148,000,000).
Estimated Out-of-Pocket Cost per FY2018. Respondent: $5,146.
Note: Amounts below are for FY2018 and FY2019. 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.
Fiscal Year 2018 ICB Estimates for Form 1120 and 1065 Series With Changes to Fiscal Year 2019
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2018 and 2019
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Program change
FY19 Program change due to new Program change FY18
due to adjustment legislation due to agency
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Number of Taxpayers...................................... 11,300,000 200,000 ................. ................. 11,100,000
Burden in Hours.......................................... 3,157,000,000 42,000,000 800,000 ................. 3,114,000,000
Burden in Dollars........................................ 58,148,000,000 794,000,000 45,000,000 ................. 57,309,000,000
Monetized Total Burden................................... 180,493,000,000 2,432,000,000 128,000,000 ................. 177,933,000,000
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For Reference: Fiscal Year 2017 (Previously Approved by OMB) to 2018
Changes
The change in estimated aggregate compliance burden between fiscal
year 2017 and 2018 can be explained by technical adjustments since no
significant statutory or discretionary agency (IRS) changes occurred.
The technical changes are from an adjustment to the baseline FY17
population forecasts and the growth in certain filings between FY18 and
FY19. These adjustments lead to a 74,000,000 hour increase in aggregate
time and a $3,669,000,000 increase in out-of-pocket costs.
Fiscal Year 2017 ICB Estimates for Form 1120 and 1065 Series With Changes to Fiscal Year 2018
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2017 and 2018
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Program change
FY18 Program change due to new Program change Previously
due to adjustment legislation due to agency approved FY17
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Number of Taxpayers...................................... 11,100,000 100,000 ................. ................. 11,000,000
Burden in Hours.......................................... 3,114,000,000 74,000,000 ................. ................. 3,040,000,000
Burden in Dollars........................................ 57,309,000,000 3,669,000,000 ................. ................. 53,640,000,000
Monetized Total Burden................................... 177,933,000,000 10,283,000,000 ................. ................. 167,650,000,000
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Detail may not add due to rounding.
Source RAAS:KDA:TBL 10/1/18.
Approved: October 3, 2018.
Laurie Brimmer,
Senior Tax Analyst.
Appendix
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Product Title
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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-B....................... U.S. Return of Income for Electing
Large Partnerships.
Form 1065 B SCH K-1............... Partner's Share of Income (Loss)
From an Electing Large Partnership.
Form 1065 (SCH B-1)............... Information for Partners Owning 50%
or More of the Partnership.
Form 1065 (SCH B-2)............... Election Out of the Centralized
Partnership Audit Regime.
Form 1065 (SCH C)................. Additional Information for Schedule
M-3 Filers.
Form 1065 (SCH D)................. Capital Gains and Losses.
Form 1065 (SCH D-1)............... Continuation Sheet for Schedule D
(Forms 1065, 1065-B, and 8865).
[[Page 50752]]
Form 1065 (SCH K-1)............... Partner's Share of Income,
Deductions, Credits, etc.
Form 1065 (SCH M-3)............... Net Income (Loss) Reconciliation for
Certain Partnerships.
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 A)................. Additional REMIC (Real Estate
Mortgage Investment Conduits)
Taxes.
Form 1066 (SCH Q)................. Quarterly Notice to Residual
Interest Holder of REMIC Taxable
Income or Net Loss Allocation.
Form 1099 LS...................... Reportable Life Insurance Sale.
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 1120-F(SCH S)................ Exclusion of Income From the
International Operation of Ships or
Aircraft Under Section 883.
Form 1120-F (SCH V)............... List of Vessels or Aircraft,
Operators, and Owners.
Form 1120-FSC..................... 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 1120-IC-DISC................. Interest Charge Domestic
International Sales Corporation
Return.
Form 1120-IC-DISC (SCH K)......... Shareholder's Statement of IC-DISC
Distributions.
Form 1120-IC-DISC (SCH P)......... Intercompany Transfer Price or
Commission.
Form 1120-IC-DISC (SCH Q)......... Borrower's Certificate of Compliance
With the Rules for Producer's
Loans.
Form 1120-L....................... 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 1120-ND...................... Return for Nuclear Decommissioning
Funds and Certain Related Persons.
Form 1120-PC...................... 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 1120-POL..................... U.S. Income Tax Return for Certain
Political Organizations.
Form 1120-REIT.................... U.S. Income Tax Return for Real
Estate Investment Trusts.
Form 1120-RIC..................... U.S. Income Tax Return for Regulated
Investment Companies.
Form 1120 S....................... 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 1120-SF...................... U.S. Income Tax Return for
Settlement Funds (Under Section
468B).
Form 1120-W....................... Estimated Tax for Corporations.
Form 1120-X....................... 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 2439......................... Notice to Shareholder of
Undistributed Long-Term Capital
Gains.
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.
Form 3468......................... Investment Credit.
Form 3520......................... Annual Return To Report Transactions
With Foreign Trusts and Receipt of
Certain Foreign Gifts.
[[Page 50753]]
Form 3520 A....................... Annual Return of Foreign Trust With
a U.S. Owner.
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 461.......................... Limitations on Business Losses.
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 E)................. Income, War Profits, and Excess
Profits Taxes Paid or Accrued.
Form 5471 (SCH H)................. Current Earnings and Profits.
Form 5471 (SCH I-1)............... Information for Global Intangible
Low-Taxed Income.
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 5471 (SCH P)................. Transfer of Property to a Foreign
Corporation.
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 56F.......................... Notice Concerning Fiduciary
Relationship of Financial
Institution.
Form 5712......................... Election To Be Treated as a
Possessions Corporation Under
Section 936.
Form 5712 A....................... Election and Verification of the
Cost Sharing or Profit Split Method
Under Section 936(h)(5).
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 5735 (SCH P)................. Allocation of Income and Expenses
Under Section 936(h)(5).
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 8279......................... Election to be treated as a FSC or
as a small FSC.
Form 8281......................... Information Return for Publicly
Offered Original Issue Discount
Instruments.
Form 8283......................... Noncash Charitable Contributions.
Form 8288......................... U.S. Withholding Tax Return for
Dispositions by Foreign Persons of
U.S. Real Property Interests.
Form 8288 A....................... Statement of Withholding on
Dispositions by Foreign Persons of
U.S. Real Property Interests.
Form 8288 B....................... 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 8300 (SP).................... Informe de Pagos en Efectivo en
Exceso de $10,000 Recibidos en una
Ocupacion o Negocio.
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 8453-C....................... 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-P....................... U.S. Partnership Declaration and
Signature for Electronic Filing.
Form 8453-PE...................... U.S. Partnership Declaration for an
IRS e-file Return.
Form 8453-S....................... U.S. S Corporation Income Tax
Declaration for an IRS e-file
Return.
Form 8453-X....................... 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 8610......................... Annual Low-Income Housing Credit
Agencies Report.
[[Page 50754]]
Form 8610 (SCH A)................. Carryover Allocation of 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.
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 8832......................... Entity Classification Election.
Form 8833......................... Treaty-Based Return Position
Disclosure Under Section 6114 or
7701(b).
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 8838-P....................... Consent To Extend the Time To Assess
Tax Pursuant to the Gain Deferral
Method (Section 721(c)).
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 8846......................... Credit for Employer Social Security
and Medicare Taxes Paid on Certain
Employee Tips.
Form 8850......................... Pre-Screening Notice and
Certification Request for the Work
Opportunity Credit.
Form 8858......................... Information Return of U.S. Persons
With Respect to Foreign Disregarded
Entities (FDEs) and Foreign
Branches (FBs).
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 H)................. Acceleration to Gain Deferral Method
Under Section 721(c).
Form 8865 (SCH G)................. Statement of Application for the
Gain Deferral Method Under Section.
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 8879-C....................... 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 8879-S....................... 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 8884......................... New York Liberty Zone Business
Employee Credit.
Form 8886......................... Reportable Transaction Disclosure
Statement.
Form 8886-T....................... Disclosure by Tax-Exempt Entity
Regarding Prohibited Tax Shelter
Transaction.
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.
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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.
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 8930......................... Qualified Disaster Recovery
Assistance Retirement Plan
Distributions and Repayments.
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 8966......................... FATCA Report.
Form 8966-C....................... Cover Sheet for Form 8966 Paper
Submissions.
Form 8990......................... Limitation on Business Interest
Expense IRC 163(j).
Form 8991......................... Tax on Base Erosion Payments of
Taxpayers with Substantial Gross
Receipts.
Form 8992......................... U.S Shareholder Calculation of
Global Intangible Low-Taxed Income
(GILTI).
Form 8993......................... Section 250 Deduction for Foreign-
Derived Intangible Income (FDII)
and Global Intangible Low-Taxed
Income (GILTI).
Form 8994......................... Employer Credit for Paid Family and
Medical Leave.
Form 8996......................... Qualified Opportunity Fund.
Form 926.......................... Return by a U.S. Transferor of
Property to a Foreign Corporation.
Form 965.......................... Corporate and Real Estate Investment
Trust (REIT) Report of Net 965 Tax
Liability and REIT Report of Net
965 Inclusion.
Form 965 B........................ Corporate and Real Estate Investment
Trust (REIT) Report of Net 965 Tax
Liability and REIT Report of Net
965 Inclusion.
Form 965 (SCH-A).................. U.S. Shareholder's Section 965(a)
Inclusion Amount.
Form 965 (SCH-B).................. Deferred Foreign Income
Corporation's Earnings and Profits.
Form 965 (SCH-C).................. U.S. Shareholder's Aggregate Foreign
Earnings and Profits Deficit.
Form 965 (SCH-D).................. U.S. Shareholder's Aggregate Foreign
Cash Position.
Form 965 (SCH-E).................. U.S. Shareholder's Aggregate Foreign
Cash Position Detail.
Form 965 (SCH-F).................. Foreign Taxes Deemed Paid by
Domestic Corporation.
Form 965 (SCH-G).................. Foreign Taxes Deemed Paid by
Domestic Corporation (U.S.
shareholder's tax year ending in
2017).
Form 965 (SCH-H).................. Disallowance of Foreign Tax Credit
and Amounts Reported on Forms 1116
and 1118.
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 SS-4PR....................... Solicitud de N[uacute]mero de
Identificaci[oacute]n Patronal
(EIN).
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. 2018-21846 Filed 10-5-18; 8:45 am]
BILLING CODE 4830-01-P