[Federal Register Volume 85, Number 213 (Tuesday, November 3, 2020)]
[Notices]
[Pages 69687-69696]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2020-24251]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Forms 1065, 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, 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 January 4, 2021 
to be assured of consideration.

ADDRESSES: Direct all written comments to Paul Adams, Internal Revenue 
Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224.

FOR FURTHER INFORMATION: Requests for additional information or copies 
of the form and instructions should be directed to Sara Covington, at 
(737) 800-6149, 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 by the taxpayer or with 
preparer assistance.
    These are forms used by business taxpayers. These include Forms 
1065, 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 Appendix A for this notice). In addition, there are numerous OMB 
numbers that report burden already included in this OMB number. In 
order to eliminate this duplicative burden reporting, 163 OMB numbers 
are being obsoleted. See Appendix B for information on the obsoleted 
OMB numbers and the burden that was previously reported under those 
numbers.

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.

Proposed PRA Submission to OMB

    Title: U.S. Business Income Tax Return.
    OMB Number: 1545-0123.
    Form Numbers: Forms 1065, 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.
    Current Actions: There have been changes in regulatory guidance 
related to various forms approved under this approval package during 
the past year. There has been additions and removals of forms included 
in this approval package. It is anticipated that these changes will 
have an impact on the overall burden and cost estimates requested for 
this approval package, however these estimates were not finalized at 
the time of release of this notice. These estimated figures are 
expected to be available by the release of the 30-comment notice from 
Treasury. This approval package is being submitted for renewal purposes 
only.
    Type of Review: Revision of currently approved collections.
    Affected Public: Corporations and Pass-Through Entities.
    Estimated Number of Respondents: 12,000,000.
    Total Estimated Time: 3.344 billion hours.
    Estimated Time per Respondent: 279 hours (278.666667).
    Total Estimated Out-of-Pocket Costs: $61.558 billion 
($61,558,000,000).
    Estimated Out-of-Pocket Cost per Respondent: $5,130.
    Total Monetized Burden: 190,981 billion.
    Estimated Total Monetized Burden per Respondent: $15,915.
    Amounts below are for estimates for FY 2021. 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 2021 ICB Estimates for Form 1120 and 1065 Series of Returns and Forms and Schedules
----------------------------------------------------------------------------------------------------------------
                                                               FY 20                                 FY 21
----------------------------------------------------------------------------------------------------------------
Number of Taxpayers....................................         11,300,000            700,000         12,000,000
Burden in Hours........................................      3,157,000,000        187,000,000      3,344,000,000
Burden in Dollars......................................     58,148,000,000      3,410,000,000     61.558,000,000

[[Page 69688]]

 
Monetized Total Burden.................................    180,784,000,000     10,197,000,000    190,981.000,000
----------------------------------------------------------------------------------------------------------------

    Tables 1, 2, and 3 below show the burden model estimates for each 
of the three classifications of business taxpayers: Partnerships (Table 
1), corporations (Table 2) and S corporations (Table 3). As the tables 
show, the average filing compliance is different for the three forms of 
business. Showing a combined average burden for all businesses would 
understate the burden for corporations and overstate the burden for the 
two pass-through entities (partnerships and corporations). In addition, 
the burden for small and large businesses is shown separately for each 
type of business entity in order to clearly convey the substantially 
higher burden faced by the largest businesses.

                           Table 1--Taxpayer Burden for Entities Taxed as Partnerships
                                     [Forms 1065, 1066, and all attachments]
----------------------------------------------------------------------------------------------------------------
                                                     Number of     Average time                       Average
     Primary form filed or type of taxpayer           returns      per taxpayer    Average cost      monetized
                                                    (millions)        (hours)      per taxpayer       burden
----------------------------------------------------------------------------------------------------------------
All Partnerships................................             4.5             290          $5,900         $17,800
Small...........................................             4.2             270           4,400          13,200
Other *.........................................             0.3             610          29,000          89,300
----------------------------------------------------------------------------------------------------------------
* ``Other'' is defined as one having end-of-year assets greater than $10 million. A large business is defined
  the same way for partnerships, taxable corporations, and pass-through corporations. A small business is any
  business that does not meet the definition of a large business.


                       Table 2--Taxpayer Burden for Entities Taxed as Taxable Corporations
[Forms 1120, 1120-C, 1120-F, 1120-H, 1120-ND, 1120-SF, 1120-FSC, 1120-L, 1120-PC, 1120-POL, and all attachments]
----------------------------------------------------------------------------------------------------------------
                                                     Number of     Average time                       Average
     Primary form filed or type of taxpayer           returns      per taxpayer    Average cost      monetized
                                                    (millions)        (hours)      per taxpayer       burden
----------------------------------------------------------------------------------------------------------------
All Taxable Corporations........................             2.1             335          $7,700         $23,500
Small...........................................             2.0             280           4,000          13,500
Large *.........................................             0.1           1,255          70,200         194,800
----------------------------------------------------------------------------------------------------------------
* A ``large'' business is defined as one having end-of-year assets greater than $10 million. A ``large''
  business is defined the same way for partnerships, taxable corporations, and pass-through corporations. A
  small business is any business that does not meet the definition of a large business.


                    Table 3--Taxpayer Burden for Entities Taxed as Pass-Through Corporations
                            [Forms 1120-REIT, 1120-RIC, 1120-S, and all attachments]
----------------------------------------------------------------------------------------------------------------
                                                     Number of     Average time                       Average
     Primary form filed or type of taxpayer           returns      per taxpayer    Average cost      monetized
                                                    (millions)        (hours)      per taxpayer       burden
----------------------------------------------------------------------------------------------------------------
All Pass-Through Corporations...................             5.4             245          $3,500         $11,300
Small...........................................             5.3             240           3,100          10,200
Large *.........................................             0.1             610          30,900          91,500
----------------------------------------------------------------------------------------------------------------
* A ``large'' business is defined as one having end-of-year assets greater than $10 million. A ``large''
  business is defined the same way for partnerships, taxable corporations, and pass-through corporations. A
  small business is any business that does not meet the definition of a large business.

    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

[[Page 69689]]

techniques or other forms of information technology; and (e) estimates 
of capital or start-up costs and costs of operation, maintenance, and 
purchase of services to provide information.

    Approved: October 28, 2020.
Sara L Covington,
IRS Tax Analyst.

Appendix A

------------------------------------------------------------------------
              Product                               Title
------------------------------------------------------------------------
Form 1042.........................  Annual Withholding Tax Return for
                                     U.S. Source Income of Foreign
                                     Persons.
Form 1042-S.......................  Foreign Person's U.S. Source Income
                                     Subject to Withholding.
Form 1042-T.......................  Annual Summary and Transmittal of
                                     Forms 1042-S.
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 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 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 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 or 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 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 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 Due to Undue
                                     Hardship.
Form 1128.........................  Application to Adopt, Change, or
                                     Retain a Tax Year.

[[Page 69690]]

 
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.
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 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).................  Previously Taxed Earnings and
                                     Profits of U.S. Shareholder of
                                     Certain Foreign Corporations.
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 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 Schedule P..............  Allocation of Income and Expenses
                                     Under Section 936(h)(5).
Form 5884.........................  Work Opportunity Credit.
Form 5884-A.......................  Credits for Affected Midwestern
                                     Disaster Area Employers (for
                                     Employers Affected by Hurricane
                                     Harvey, Irma, or Maria or Certain
                                     California Wildfires).
Form 6198.........................  At-Risk Limitations.
Form 6478.........................  Biofuel Producer 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 8288A........................  Statement of Withholding on
                                     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-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-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 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.........................  Information Return By Shareholder of
                                     a Passive Foreign Investment
                                     Company or Qualified Electing Fund.

[[Page 69691]]

 
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 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-C.......................  Certificate of Partner-Level Items
                                     to Reduce Section 1446 Withholding.
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 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 Employment Credit.
Form 8845.........................  Indian Employment Credit.
Form 8846.........................  Credit for Employer Social Security
                                     and Medicare Taxes Paid on Certain
                                     Employee Tips.
Form 8848.........................  Consent to Extend the Time to Assess
                                     the Branch Profits Tax Under
                                     Regulations Sections 1.884-2(a) and
                                     (c).
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 G).................  Statement of Application for the
                                     Gain Deferral Method Under Section
                                     721(c).
Form 8865 (SCH H).................  Acceleration Events and Exceptions
                                     Reporting Relating to Gain Deferral
                                     Method Under Section 721(c).
Form 8865 (SCH K-1)...............  Partner's Share of Income,
                                     Deductions, Credits, 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 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-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 8886.........................  Reportable Transaction Disclosure
                                     Statement.
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 8908.........................  Energy Efficient Home 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.

[[Page 69692]]

 
Form 8923.........................  Mining Rescue Team Training Credit.
Form 8925.........................  Report of Employer-Owned Life
                                     Insurance Contracts.
Form 8927.........................  Determination Under Section
                                     860(e)(4) by a Qualified Investment
                                     Entity.
Form 8932.........................  Credit for Employer Differential
                                     Wage Payments.
Form 8933.........................  Carbon Oxide Sequestration Credit.
Form 8936.........................  Qualified Plug-In Electric Drive
                                     Motor Vehicle Credit.
Form 8937.........................  Report of Organizational Actions
                                     Affecting Basis of Securities.
Form 8938.........................  Statement of Foreign Financial
                                     Assets.
Form 8941.........................  Credit for Small Employer Health
                                     Insurance Premiums.
Form 8947.........................  Report of Branded Prescription Drug
                                     Information.
Form 8966.........................  FATCA Report.
Form 8966-C.......................  Cover Sheet for Form 8966 Paper
                                     Submissions.
Form 8979.........................  Partnership Representative
                                     Revocation/Resignation and
                                     Designation.
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..........................  Inclusion of Deferred Foreign Income
                                     Upon Transition to Participation
                                     Exemption System.
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
                                     (E&P).
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 (for U.S.
                                     Shareholder Tax).
Form 965 (SCH-G)..................  Foreign Taxes Deemed Paid by
                                     Domestic Corporation (for U.S.
                                     Shareholder 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 (Individual).
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.
------------------------------------------------------------------------

Appendix B

    OMB numbers that will no longer be separately reported in order 
to eliminate duplicate burden reporting. For business filers, the 
following OMB numbers are or will be retired resulting in a total 
reduction of 48,912,072 reported burden hours.

------------------------------------------------------------------------
        Burden hours                OMB No.                 Title
------------------------------------------------------------------------
1005.......................  1545-0731............  Definition of an S
                                                     Corporation.
41.........................  1545-0746............  LR-100-78 (Final)
                                                     Creditability of
                                                     Foreign Taxes.
205........................  1545-0755............  Related Group
                                                     Election With
                                                     Respect to
                                                     Qualified
                                                     Investments in
                                                     Foreign Base
                                                     Company Shipping
                                                     Operations.
37,922,688.................  1545-0771 *..........  TD 8864 (Final); EE-
                                                     63-88 (Final and
                                                     temp regulations)
                                                     Taxation of Fringe
                                                     Benefits and
                                                     Exclusions From
                                                     Gross Income for
                                                     Certain Fringe
                                                     Benefits; IA-140-86
                                                     (Temporary) Fringe
                                                     Benefits Treas reg
                                                     1.274.
3104.......................  1545-0807............  (TD 7533) Final,
                                                     DISC Rules on
                                                     Procedure and
                                                     Administration;
                                                     Rules on Export
                                                     Trade Corporations,
                                                     and (TD 7896)
                                                     Final, Income from
                                                     Trade Shows.
8125.......................  1545-0879............  TD 8426--Certain
                                                     Returned Magazines,
                                                     Paperbacks or
                                                     Records (IA-195-
                                                     78).
978........................  1545-1018............  FI-27-89 (Temporary
                                                     and Final) Real
                                                     Estate Mortgage
                                                     Investment
                                                     Conduits; Reporting
                                                     Requirements and
                                                     Other
                                                     Administrative
                                                     Matters; FI-61-91
                                                     (Final) Allocation
                                                     of Allocable
                                                     Investment.
1025.......................  1545-1041............  TD 8316 Cooperative
                                                     Housing
                                                     Corporations.
50417......................  1545-1068............  T.D. 8618--
                                                     Definition of a
                                                     Controlled Foreign
                                                     Corporation,
                                                     Foreign Base
                                                     Company Income, and
                                                     Foreign Personal
                                                     Holding Company
                                                     Income of a
                                                     Controlled Foreign
                                                     Corporation (INTL-
                                                     362-88).
12694......................  1545-1070............  Effectively
                                                     connected income
                                                     and the branch
                                                     profits tax.

[[Page 69693]]

 
3250.......................  1545-1072............  INTL-952-86 (Final--
                                                     TD 8410) and TD
                                                     8228 Allocation and
                                                     Apportionment of
                                                     Interest Expense
                                                     and Certain Other
                                                     Expenses.
1620.......................  1545-1083 *..........  Treatment of Dual
                                                     Consolidated
                                                     Losses.
40.........................  1545-1093............  Final Minimum Tax--
                                                     Tax Benefit Rule
                                                     (TD 8416).
4008.......................  1545-1102............  PS-19-92 (TD 9420--
                                                     Final) Carryover
                                                     Allocations and
                                                     Other Rules
                                                     Relating to the Low-
                                                     Income Housing
                                                     Credit.
19,830.....................  1545-1130 *..........  Special Loss
                                                     Discount Account
                                                     and Special
                                                     Estimated Tax
                                                     Payments for
                                                     Insurance
                                                     Companies.
1500.......................  1545-1138............  TD-8350 (Final)
                                                     Requirements For
                                                     Investments to
                                                     Qualify under
                                                     Section 936(d)(4)
                                                     as Investments in
                                                     Qualified Caribbean
                                                     Basin Countries.
70.........................  1545-1146 *..........  Applicable
                                                     Conventions Under
                                                     the Accelerated
                                                     Cost.
640000.....................  1545-1191............  Information with
                                                     Respect to Certain
                                                     Foreign-Owned
                                                     Corporations--IRC
                                                     Section 6038A.
662........................  1545-1218............  CO-25-96 (TD 8824--
                                                     Final) Regulations
                                                     Under Section 1502
                                                     of the Internal
                                                     Revenue Code of
                                                     1986; Limitations
                                                     on Net Operating
                                                     Loss Carryforwards
                                                     and Certain Built-
                                                     in Losses and
                                                     Credits Following.
1000.......................  1545-1224............  T.D. 8337 (Final)
                                                     Allocation and
                                                     Apportionment of
                                                     Deduction for State
                                                     Income Taxes (INTL-
                                                     112-88).
1,000......................  1545-1233 *..........  Adjusted Current
                                                     Earnings (IA-14-91)
                                                     (Final).
2,000......................  1545-1237 *..........  REG-209831-96 (TD
                                                     8823) Consolidated
                                                     Returns--Limitation
                                                     on the Use of
                                                     Certain Losses and
                                                     Deductions.
49,950.....................  1545-1251 *..........  TD 8437--Limitations
                                                     on Percentage
                                                     Depletion in the
                                                     Case of Oil and Gas
                                                     Wells.
50.........................  1545-1254............  TD 8396--Conclusive
                                                     Presumption of
                                                     Worthlessness of
                                                     Debts Held by Banks
                                                     (FI-34-91).
1..........................  1545-1260 *..........  CO-62-89 (Final)
                                                     Final Regulations
                                                     under Section 382
                                                     of the Internal
                                                     Revenue Code of
                                                     1986; Limitations
                                                     on Corporate Net
                                                     Operating Loss
                                                     Carryfowards.
2390.......................  1545-1271............  Treatment of
                                                     transfers of stock
                                                     or securities to
                                                     foreign
                                                     corporations.
200........................  1545-1275............  Limitations on net
                                                     operating loss
                                                     carryforwards and
                                                     certain built-in
                                                     losses following
                                                     ownership change.
2070.......................  1545-1287............  FI-3-91 (TD 8456--
                                                     Final)
                                                     Capitalization of
                                                     Certain Policy
                                                     Acquisition
                                                     Expenses.
625........................  1545-1290............  TD 8513--Bad Debt
                                                     Reserves of Banks.
3542.......................  1545-1299............  TD 8459--Settlement
                                                     Funds.
2200.......................  1545-1300............  Treatment of
                                                     Acquisition of
                                                     Certain Financial
                                                     Institutions:
                                                     Certain Tax
                                                     Consequences of
                                                     Federal Financial
                                                     Assistance to
                                                     Financial
                                                     Institutions.
322........................  1545-1308............  TD 8449 (Final)
                                                     Election,
                                                     Revocation,
                                                     Termination, and
                                                     Tax Effect of
                                                     Subchapter S
                                                     Status.
63.........................  1545-1324............  CO-88-90 (TD 8530)
                                                     Limitation on Net
                                                     Operating Loss
                                                     Carryforwards and
                                                     Certain Built-in
                                                     Losses Following
                                                     Ownership Change;
                                                     Special Rule for
                                                     Value of a Loss
                                                     Corporation Under
                                                     the Jurisdiction. .
                                                     . .
5..........................  1545-1338............  Election Out of
                                                     Subchapter K for
                                                     Producers of
                                                     Natural Gas--TD
                                                     8578.
18,600.....................  1545-1344 *..........  TD 8560 (CO-30-92)
                                                     Consolidated
                                                     Returns--Stock
                                                     Basis and Excess
                                                     Loss Accounts,
                                                     Earnings and
                                                     Profits, Absorption
                                                     of Deductions and
                                                     Losses, Joining and
                                                     Leaving
                                                     Consolidated
                                                     Groups, Worthless
                                                     (Final).
2000.......................  1545-1352............  TD 8586 (Final)
                                                     Treatment of Gain
                                                     From Disposition of
                                                     Certain Natural
                                                     Resource Recapture
                                                     Property.
104899.....................  1545-1357............  PS-78-91 (TD
                                                     8521)(TD 8859)
                                                     Procedures for
                                                     Monitoring
                                                     Compliance with Low-
                                                     Income Housing
                                                     Credit
                                                     Requirements; PS-50-
                                                     92 Rules to Carry
                                                     Out the Purposes of
                                                     Section 42 and for
                                                     Correcting.
9350.......................  1545-1364............  Methods to Determine
                                                     Taxable Income in
                                                     connection with a
                                                     Cost Sharing
                                                     Arrangement--IRC
                                                     Section 482.
20000......................  1545-1412............  FI-54-93 (Final)
                                                     Clear Reflection of
                                                     Income in the Case
                                                     of Hedging
                                                     Transactions.
4,332......................  1545-1417 *..........  Form 8845--Indian
                                                     Employment Credit.
1050.......................  1545-1433............  Consolidated and
                                                     Controlled Groups--
                                                     Intercompany
                                                     Transactions and
                                                     Related Rules.
875........................  1545-1434............  CO-26-96 (Final)
                                                     Regulations Under
                                                     Section 382 of the
                                                     Internal Revenue
                                                     Code of 1986;
                                                     Application of
                                                     Section 382 in
                                                     Short Taxable Years
                                                     and With Respect to
                                                     Controlled Groups.
333........................  1545-1438............  TD 8643 (Final)
                                                     Distributions of
                                                     Stock and Stock
                                                     Rights.
10000......................  1545-1440............  TD 8611, Conduit
                                                     Arrangements
                                                     Regulations--Final
                                                     (INTL-64-93).
2,000......................  1545-1447 *..........  CO-46-94 (TD 8594--
                                                     Final) Losses on
                                                     Small Business
                                                     Stock.
1250.......................  1545-1476............  Source of Income
                                                     From Sales of
                                                     Inventory and
                                                     Natural Resources
                                                     Produced in One
                                                     Jurisdiction and
                                                     Sold in Another
                                                     Jurisdiction.
171050.....................  1545-1480............  TD 8985--Hedging
                                                     Transactions.
2500.......................  1545-1491............  TD 8746--Amortizable
                                                     Bond Premium.
1000.......................  1545-1493............  TD 8684--Treatment
                                                     of Gain From the
                                                     Disposition of
                                                     Interest in Certain
                                                     Natural Resource
                                                     Recapture Property
                                                     by S Corporations
                                                     and Their
                                                     Shareholders.
212500.....................  1545-1507............  (TD 8701)--Treatment
                                                     of Shareholders of
                                                     Certain Passive
                                                     Investment
                                                     Companies; (TD
                                                     8178)--Passive
                                                     Foreign Investment
                                                     Companies.
326,436....................  1545-1522 *..........  Revenue Procedure
                                                     2017-52, 2017-1,
                                                     2017-3 Rulings and
                                                     determination
                                                     letters.
10467......................  1545-1530............  Rev. Proc. 2007-32--
                                                     Tip Rate
                                                     Determination
                                                     Agreement (Gaming
                                                     Industry); Gaming
                                                     Industry Tip
                                                     Compliance
                                                     Agreement Program.
10,000.....................  1545-1539 *..........  REG-208172-91 (TD
                                                     8787--final) Basis
                                                     Reduction Due to
                                                     Discharge of
                                                     Indebtedness.
18,553.....................  1545-1541 *..........  Revenue Procedure 97-
                                                     27, Changes in
                                                     Methods of
                                                     Accounting.
278,622....................  1545-1546 *..........  Revenue Procedure 97-
                                                     33, EFTPS
                                                     (Electronic Federal
                                                     Tax Payment
                                                     System).
50,000.....................  1545-1548 *..........  Rev. Proc. 2013-30,
                                                     Uniform Late S
                                                     Corporation
                                                     Election Revenue
                                                     Procedure.
296896.....................  1545-1549............  Tip Reporting
                                                     Alternative
                                                     Commitment (TRAC)
                                                     Agreement and Tip
                                                     Rate Determination
                                                     (TRDA) for Use in
                                                     the Food and
                                                     Beverage Industry.
30580......................  1545-1551............  Changes in Methods
                                                     of Accounting (RP
                                                     2016-29).
623........................  1545-1555............  REG-115795-97
                                                     (Final) General
                                                     Rules for Making
                                                     and Maintaining
                                                     Qualified Electing
                                                     Fund Elections.

[[Page 69694]]

 
500........................  1545-1556............  TD 8786--Source of
                                                     Income From Sales
                                                     of Inventory Partly
                                                     From Sources Within
                                                     a Possession of the
                                                     U.S.; Also, Source
                                                     of Income Derived
                                                     From Certain
                                                     Purchases From a
                                                     Corp. Electing Sec.
                                                     936.
1000.......................  1545-1558............  Rev. Proc. 98-46
                                                     (modifies Rev.
                                                     Proc. 97-43)--
                                                     Procedures for
                                                     Electing Out of
                                                     Exemptions Under
                                                     Section 1.475(c)-1;
                                                     and Rev. Rul. 97-
                                                     39, Mark-to-Market
                                                     Accounting Method
                                                     for Dealers in
                                                     Securities.
100000.....................  1545-1559............  Revenue Procedures
                                                     98-46 and 97-44,
                                                     LIFO Conformity
                                                     Requirement.
2000.......................  1545-1566............  Notice 2010-46,
                                                     Prevention of Over-
                                                     Withholding of U.S.
                                                     Tax Avoidance With
                                                     Respect to Certain
                                                     Substitute Dividend
                                                     Payments.
904000.....................  1545-1588............  Adjustments
                                                     Following Sales of
                                                     Partnership
                                                     Interests.
10,110.....................  1545-1590 *..........  REG-251698-96 (T.D.
                                                     8869--Final)
                                                     Subchapter S
                                                     Subsidiaries.
500........................  1545-1617 *..........  REG-124069-02
                                                     (Final) Section
                                                     6038--Returns
                                                     Required with
                                                     Respect to
                                                     Controlled Foreign
                                                     Partnerships; REG-
                                                     118966-97 (Final)
                                                     Information
                                                     Reporting with
                                                     Respect to Certain
                                                     Foreign
                                                     Partnership.
3000.......................  1545-1634............  TD 9595 (REG-141399-
                                                     07) Consolidated
                                                     Overall Foreign
                                                     Losses, Separate
                                                     Limitation Losses,
                                                     and Overall
                                                     Domestic Losses.
500........................  1545-1641............  Rev. Proc. 99-17--
                                                     Mark to Market
                                                     Election for
                                                     Commodities Dealers
                                                     and Securities and
                                                     Commodities
                                                     Traders.
50.........................  1545-1642............  TD 8853 (Final),
                                                     Recharacterizing
                                                     Financing
                                                     Arrangements
                                                     Involving Fast-Pay
                                                     Stock.
1..........................  1545-1646............  TD 8851--Return
                                                     Requirement for
                                                     United States
                                                     Persons Acquiring
                                                     or Disposing of an
                                                     Interest in a
                                                     Foreign
                                                     Partnership, or
                                                     Whose Proportional
                                                     Interest in a
                                                     Foreign Partnership
                                                     Changes.
75.........................  1545-1647 *..........  Revenue Procedure
                                                     2001-21 Debt Roll-
                                                     Ups.
1,620......................  1545-1657 *..........  Revenue Procedure 99-
                                                     32--Conforming
                                                     Adjustments
                                                     Subsequent to
                                                     Section 482
                                                     Allocations.
25.........................  1545-1658............  Purchase Price
                                                     Allocations in
                                                     Deemed Actual Asset
                                                     Acquisitions.
10000......................  1545-1661............  Qualified lessee
                                                     construction
                                                     allowances for
                                                     short-term leases.
1500.......................  1545-1671............  REG-209709-94
                                                     (Final--TD 8865)
                                                     Amortization of
                                                     Intangible
                                                     Property.
70.........................  1545-1672............  T.D. 9047--Certain
                                                     Transfers of
                                                     Property to
                                                     Regulated
                                                     Investment
                                                     Companies (RICs)
                                                     and Real Estate
                                                     Investment Trusts
                                                     (REITs).
470........................  1545-1675............  Treatment of taxable
                                                     income of a
                                                     residual interest
                                                     holder in excess of
                                                     daily accruals.
23900......................  1545-1677............  Exclusions From
                                                     Gross Income of
                                                     Foreign
                                                     Corporations.
13134......................  1545-1684............  Pre-Filing
                                                     Agreements Program.
400........................  1545-1690 *..........  Notice 2000-28, Coal
                                                     Exports.
400........................  1545-1699............  TD 9715; Rev. Proc.
                                                     2015-26 (Formerly
                                                     TD 9002; Rev Proc
                                                     2002-43), Agent for
                                                     Consolidated Group.
3200.......................  1545-1701............  Revenue Procedure
                                                     2000-37--Reverse
                                                     Like-kind Exchanges
                                                     (as modified by Rev
                                                     Proc. 2004-51).
2000.......................  1545-1706............  TD 9315--Section
                                                     1503(d) Closing
                                                     Agreement Requests.
1800.......................  1545-1711............  TD 9273--Stock
                                                     Transfer Rules:
                                                     Carryover of
                                                     Earnings and Taxes
                                                     (REG-116050-99).
4877.......................  1545-1714............  Tip Reporting
                                                     Alternative
                                                     Commitment (TRAC)
                                                     for most
                                                     industries.
870........................  1545-1716............  Employer-Designed
                                                     Tip Reporting
                                                     Program for the
                                                     Food and Beverage
                                                     Industry (EmTRAC)--
                                                     Notice 2001-1.
1897.......................  1545-1717............  Tip Rate
                                                     Determination
                                                     Agreement (TRDA)
                                                     for Most
                                                     Industries.
1250.......................  1545-1718............  Source of Income
                                                     from Certain Space
                                                     and Ocean
                                                     Activities; Source
                                                     of Communications
                                                     Income (TD 9305--
                                                     final).
15.........................  1545-1730............  Manner of making
                                                     election to
                                                     terminate tax-
                                                     exempt bond
                                                     financing.
19.........................  1545-1731............  Extraterritorial
                                                     Income Exclusion
                                                     Elections.
1318.......................  1545-1736............  Advanced Insurance
                                                     Commissions--Revenu
                                                     e Procedure 2001-
                                                     24.
500........................  1545-1748............  Changes in
                                                     Accounting Periods--
                                                     REG-106917-99 (TD
                                                     8669/Final).
5950.......................  1545-1752............  Revenue Procedure
                                                     2008-38, Revenue
                                                     Procedure 2008-39,
                                                     Revenue Procedure
                                                     2008-40, Revenue
                                                     Procedure 2008-41,
                                                     Revenue Procedure
                                                     2008-42.
100000.....................  1545-1756............  Revenue Procedure
                                                     2001-56,
                                                     Demonstration
                                                     Automobile Use.
530090.....................  1545-1765............  T.D. 9171, New
                                                     Markets Tax Credit.
500........................  1545-1768............  Revenue Procedure
                                                     2003-84, Optional
                                                     Election to Make
                                                     Monthly Sec. 706
                                                     Allocations.
7700.......................  1545-1774............  Extensions of Time
                                                     to Elect Method for
                                                     Determining
                                                     Allowable Loss.
100........................  1545-1784............  Rev Proc 2002-32 as
                                                     Modified by Rev
                                                     Proc 2006-21,
                                                     Waiver of 60-month
                                                     Bar on
                                                     Reconsolidation
                                                     after
                                                     Disaffiliation.
600........................  1545-1786............  Changes in Periods
                                                     of Accounting.
300........................  1545-1799............  Notice 2002-69,
                                                     Interest Rates and
                                                     Appropriate Foreign
                                                     Loss Payment
                                                     Patterns For
                                                     Determining the
                                                     Qualified Insurance
                                                     Income of Certain
                                                     Controlled
                                                     Corporations under
                                                     Section 954(f).
7,500......................  1545-1801 *..........  Revenue Procedure
                                                     2002-67, Settlement
                                                     of Section 351
                                                     Contingent
                                                     Liability Tax
                                                     Shelter Cases.
300........................  1545-1820............  Revenue Procedure
                                                     2003-33, Section
                                                     9100 Relief for 338
                                                     Elections.
15,000.....................  1545-1828 *..........  TD 9048; 9254--
                                                     Guidance under
                                                     Section 1502;
                                                     Suspension of
                                                     Losses on Certain
                                                     Stock Disposition
                                                     (REG-131478-02).
100........................  1545-1831............  TD 9157 (Final)
                                                     Guidance Regarding
                                                     the Treatment of
                                                     Certain Contingent
                                                     Payment Debt
                                                     Instruments w/one
                                                     or more Payments
                                                     that are
                                                     Denominated in, or
                                                     Determined by
                                                     Reference to, a
                                                     Nonfunctional
                                                     Currency.
625........................  1545-1833 *..........  Revenue Procedure
                                                     2003-37,
                                                     Documentation
                                                     Provisions for
                                                     Certain Taxpayers
                                                     Using the Fair
                                                     Market Value Method
                                                     of Interest Expense
                                                     Apportionment.
8600.......................  1545-1834............  Revenue Procedure
                                                     2003-39, Section
                                                     1031 LKE (Like-Kind
                                                     Exchanges) Auto
                                                     Leasing Programs.
2,000......................  1545-1837 *..........  Revenue Procedure
                                                     2003-36, Industry
                                                     Issue Resolution
                                                     Program.
3200.......................  1545-1847............  Revenue Procedure
                                                     2004-29--Statistica
                                                     l Sampling in Sec.
                                                     274 Context.
24,000.....................  1545-1855 *..........  TD 9285--Limitation
                                                     on Use of the
                                                     Nonaccrual-
                                                     Experience Method
                                                     of Accounting Under
                                                     Section 448(d)(5).
50.........................  1545-1861............  Revenue Procedure
                                                     2004-19--Probable
                                                     or Prospective
                                                     Reserves Safe
                                                     Harbor.
3000.......................  1545-1870............  TD 9107--Guidance
                                                     Regarding Deduction
                                                     and Capitalization
                                                     of Expenditures.

[[Page 69695]]

 
1500.......................  1545-1893............  Rollover of Gain
                                                     from Qualified
                                                     Small Business
                                                     Stock to Another
                                                     Qualified Small
                                                     Business Stock.
3000.......................  1545-1905............  TD 9289 (Final)
                                                     Treatment of
                                                     Disregarded
                                                     Entities Under
                                                     Section 752.
200........................  1545-1906............  TD 9210--LIFO
                                                     Recapture Under
                                                     Section 1363(d).
76190......................  1545-1915............  Notice 2005-4, Fuel
                                                     Tax Guidance, as
                                                     modified.
552100.....................  1545-1939............  Notification
                                                     Requirement for
                                                     Transfer of
                                                     Partnership
                                                     Interest in
                                                     Electing Investment
                                                     Partnership (EIP).
52182......................  1545-1945............  26 U.S. Code Sec.
                                                     475--Mark to market
                                                     accounting method
                                                     for dealers in
                                                     securities.
2765.......................  1545-1946............  T.D. 9315 (Final)
                                                     Dual Consolidated
                                                     Loss Regulations.
250........................  1545-1965............  TD 9360 (REG-133446-
                                                     03) (Final)
                                                     Guidance on Passive
                                                     Foreign Company
                                                     (PFIC) Purging
                                                     Elections.
1,985......................  1545-1983 *..........  Qualified Railroad
                                                     Track Maintenance
                                                     Credit.
3,034,765..................  1545-1986 *..........  Notice 2006-47,
                                                     Elections Created
                                                     or Effected by the
                                                     American Jobs
                                                     Creation Act of
                                                     2004.
12.........................  1545-1990 *..........  Application of
                                                     Section 338 to
                                                     Insurance
                                                     Companies.
150........................  1545-2001 *..........  Rev. Proc. 2006-16,
                                                     Renewal Community
                                                     Depreciation
                                                     Provisions.
1,700......................  1545-2002 *..........  Notice 2006-25
                                                     (superseded by
                                                     Notice 2007-53),
                                                     Qualifying
                                                     Gasification
                                                     Project Program.
4950.......................  1545-2003............  Notice 2006-24,
                                                     Qualifying Advanced
                                                     Coal Project
                                                     Program.
3761.......................  1545-2004............  Deduction for Energy
                                                     Efficient
                                                     Commercial
                                                     Buildings.
171,160....................  1545-2008 *..........  Nonconventional
                                                     Source Fuel Credit.
25.........................  1545-2014 *..........  TD 9452--Application
                                                     of Separate
                                                     Limitations to
                                                     Dividends from
                                                     Noncontrolled
                                                     Section 902
                                                     Corporations.
500........................  1545-2017............  Notice 2006-46
                                                     Announcement of
                                                     Rules to be
                                                     included in Final
                                                     Regulations under
                                                     Section 897(d) and
                                                     (e) of the Internal
                                                     Revenue Code.
375000.....................  1545-2019............  TD 9451--Guidance
                                                     Necessary to
                                                     Facilitate Business
                                                     Election Filing;
                                                     Finalization of
                                                     Controlled Group
                                                     Qualification Rules
                                                     (TD 9329).
200........................  1545-2028............  Fuel Cell Motor
                                                     Vehicle Credit.
35.........................  1545-2030............  REG-120509-06 (TD
                                                     9465--Final),
                                                     Determination of
                                                     Interest Expense
                                                     Deduction of
                                                     Foreign
                                                     Corporations.
100........................  1545-2036............  Taxation and
                                                     Reporting of REIT
                                                     Excess Inclusion
                                                     Income by REITs,
                                                     RICs, and Other
                                                     Pass-Through
                                                     Entities (Notice
                                                     2006-97).
2400.......................  1545-2072............  Revenue Procedure
                                                     2007-35--Statistica
                                                     l Sampling for
                                                     Purposes of Section
                                                     199.
2500.......................  1545-2091............  TD 9512 (Final)--
                                                     Nuclear
                                                     Decommissioning
                                                     Funds.
25.........................  1545-2096............  Loss on Subsidiary
                                                     Stock--REG-157711-0
                                                     2 (TD 9424--Final).
120........................  1545-2103............  Election to Expense
                                                     Certain Refineries.
3000.......................  1545-2110............  REG-127770-07
                                                     (Final),
                                                     Modifications of
                                                     Commercial Mortgage
                                                     Loans Held by a
                                                     Real Estate
                                                     Mortgage Investment
                                                     Conduit.
26000......................  1545-2114............  S Corporation
                                                     Guidance under AJCA
                                                     of 2004 (TD 9422
                                                     Final--REG-143326-0
                                                     5).
389,330....................  1545-2122 *..........  Form 8931--
                                                     Agricultural
                                                     Chemicals Security
                                                     Credit.
1000.......................  1545-2125............  REG-143544-04
                                                     Regulations
                                                     Enabling Elections
                                                     for Certain
                                                     Transaction Under
                                                     Section 336(e).
2,700......................  1545-2133 *..........  Rev. Proc. 2009-16,
                                                     Section 168(k)(4)
                                                     Election Procedures
                                                     and Rev. Proc. 2009-
                                                     33, Section
                                                     168(k)(4) Extension
                                                     Property Elections.
350........................  1545-2134 *..........  Notice 2009-41--
                                                     Credit for
                                                     Residential Energy
                                                     Efficient Property.
100........................  1545-2145............  Notice 2009-52,
                                                     Election of
                                                     Investment Tax
                                                     Credit in Lieu of
                                                     Production Tax
                                                     Credit;
                                                     Coordination with
                                                     Department of
                                                     Treasury Grants for
                                                     Specified Energy
                                                     Property in Lieu of
                                                     Tax Credits.
300000.....................  1545-2147............  Internal Revenue
                                                     Code Section 108(i)
                                                     Election.
4500.......................  1545-2149............  Treatment of
                                                     Services Under
                                                     Section 482;
                                                     Allocation of
                                                     Income and
                                                     Deductions From
                                                     Intangibles;
                                                     Stewardship Expense
                                                     (TD 9456).
250........................  1545-2150............  Notice 2009-58,
                                                     Manufacturers'
                                                     Certification of
                                                     Specified Plug-in
                                                     Electric Vehicles.
550000.....................  1545-2151............  Qualifying Advanced
                                                     Energy Project
                                                     Credit--Notice 2013-
                                                     12.
180........................  1545-2153............  Notice 2009-83--
                                                     Credit for Carbon
                                                     Dioxide
                                                     Sequestration Under
                                                     Section 45Q.
1,000......................  1545-2155 *..........  TD 9469 (REG-102822-
                                                     08) Section 108
                                                     Reduction of Tax
                                                     Attributes for S
                                                     Corporations.
36000......................  1545-2156............  Revenue Procedure
                                                     2010-13, Disclosure
                                                     of Activities
                                                     Grouped under
                                                     Section 469.
1500.......................  1545-2158............  Notice 2010-54:
                                                     Production Tax
                                                     Credit for Refined
                                                     Coal.
5988.......................  1545-2165............  Notice of Medical
                                                     Necessity Criteria
                                                     under the Mental
                                                     Health Parity and
                                                     Addiction Equity
                                                     Act of 2008.
3260.......................  1545-2183............  Transfers by
                                                     Domestic
                                                     Corporations That
                                                     Are Subject to
                                                     Section 367(a)(5);
                                                     Distributions by
                                                     Domestic
                                                     Corporations That
                                                     Are Subject to
                                                     Section 1248(f).
                                                     (TD 9614 & 9615).
694750.....................  1545-2186............  TD 9504, Basis
                                                     Reporting by
                                                     Securities Brokers
                                                     and Basis
                                                     Determination for
                                                     Stock; TD 9616, TD
                                                     9713, and TD 9750.
1000.......................  1545-2194............  Rules for Certain
                                                     Rental Real Estate
                                                     Activities.
1800.......................  1545-2209............  REG-112805-10--Brand
                                                     ed Prescription
                                                     Drugs.
403177.....................  1545-2242............  REG-135491-10--Updat
                                                     ing of Employer
                                                     Identification
                                                     Numbers.
200........................  1545-2245............  REG-160873-04--Ameri
                                                     can Jobs Creation
                                                     Act Modifications
                                                     to Section 6708,
                                                     Failure to Maintain
                                                     List of Advisees
                                                     With Respect to
                                                     Reportable
                                                     Transactions.
75000......................  1545-2247............  TD 9633--Limitations
                                                     on Duplication of
                                                     Net Built-in
                                                     Losses.
400........................  1545-2259............  Performance &
                                                     Quality for Small
                                                     Wind Energy
                                                     Property.
1800.......................  1545-2276............  Safe Harbor for
                                                     Inadvertent
                                                     Normalization
                                                     Violations.
----------------------------
    Total: 48,912,072......
------------------------------------------------------------------------
* Discontinued in FY20.


[[Page 69696]]

[FR Doc. 2020-24251 Filed 11-2-20; 8:45 am]
BILLING CODE 4830-01-P