[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
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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
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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
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* ``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
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* 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
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* 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
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Product Title
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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