[Federal Register Volume 86, Number 178 (Friday, September 17, 2021)]
[Notices]
[Pages 51955-51964]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2021-20123]


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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 November 16, 
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 CONTACT: 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

[[Page 51956]]

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: 12,200,000.
    Total Estimated Time: 1,121,779,661 hours.
    Estimated Time per Respondent: 92 hours (91.95).
    Total Estimated Out-of-Pocket Costs: $45,779,983,051.
    Estimated Out-of-Pocket Cost per Respondent: $10,685.
    Total Monetized Burden: 130,361,000,000.
    Estimated Total Monetized Burden per Respondent: $10,685.
    Note: Amounts below are for estimates for FY 2022. 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 22                                 FY 21
----------------------------------------------------------------------------------------------------------------
Number of Taxpayers....................................         12,200,000            400,000         11,800,000
Burden in Hours........................................      1,121,800,000        36,800,000,      1,085,000,000
Burden in Dollars......................................     45,780,000,000      1,501,000,000     44,279,000,000
Monetized Total Burden.................................    130,361,000,000     34,558,000,000     95,803.000,000
----------------------------------------------------------------------------------------------------------------

    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........................             2.3             335          $7,700         $23,500
Small...........................................             2.2             280           4,000          13,500

[[Page 51957]]

 
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 
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: September 14, 2021.
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 (SCH Q).................  Schedule Q (Form 1042).
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 K-2)...............  Partner's Distributive Share Items-
                                     International.
Form 1065 (SCH K-3)...............  Partner's Share of Income,
                                     Deductions, Credits, etc--
                                     International.
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 of More.

[[Page 51958]]

 
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 1120-F.......................  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 Q)...............  Tax Liability of Qualified
                                     Derivatives Dealer (QDD).
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 1120-FSC (SCH P).............  Transfer Price or Commission.
Form 1120-H.......................  U.S. Income Tax Return for
                                     Homeowners Associations.
Form 1120-IC-DISC.................  Interest Charge Domestic
                                     International Sales Corporation
                                     Return.
Form 1120-IC-DISC (SCH K).........  Shareholder's Statement of IC-DISC
                                     Distributions.
Form 1120-IC-DISC (SCH P).........  Intercompany Transfer Price or
                                     Commission.
Form 1120-IC-DISC (SCH Q).........  Borrower's Certificate of Compliance
                                     With the Rules for Producer's
                                     Loans.
Form 1120-L.......................  U.S. Life Insurance Company Income
                                     Tax Return.
Form 1120-L (SCH M-3).............  Net Income (Loss) Reconciliation for
                                     U.S. Life Insurance Companies With
                                     Total Assets of $10 Million or
                                     More.
Form 1120-ND *....................  Return for Nuclear Decommissioning
                                     Funds and Certain Related Persons.
Form 1120-PC......................  U.S. Property and Casualty Insurance
                                     Company Income Tax Return.
Form 1120-PC (SCH M-3)............  Net Income (Loss) Reconciliation for
                                     U.S. Property and Casualty
                                     Insurance Companies With Total
                                     Assets of $10 Million or More.
Form 1120-POL.....................  U.S. Income Tax Return for Certain
                                     Political Organizations.
Form 1120-REIT....................  U.S. Income Tax Return for Real
                                     Estate Investment Trusts.
Form 1120-RIC.....................  U.S. Income Tax Return for Regulated
                                     Investment Companies.
Form 1120-S.......................  U.S. Income Tax Return for an S
                                     Corporation.
Form 1120-S (SCH B-1).............  Information on Certain Shareholders
                                     of an S Corporation.
Form 1120-S (SCH D)...............  Capital Gains and Losses and Built-
                                     In Gains.
Form 1120-S (SCH K-1).............  Shareholder's Share of Income,
                                     Deductions, Credits, etc.
Form 1120-S (SCH K-2).............  Shareholder's Pro Rata Share Items--
                                     International.
Form 1120-S (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.
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 4876-A.......................  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.

[[Page 51959]]

 
Form 5471 (SCH Q).................  CFC Income by CFC Income Groups.
Form 5471 (SCH R).................  Distributions From a Foreign
                                     Corporation.
Form 5472.........................  Information Return of a 25% Foreign-
                                     Owned U.S. Corporation or a Foreign
                                     Corporation Engaged in a U.S. Trade
                                     or Business.
Form 56 *.........................  Notice Concerning Fiduciary
                                     Relationship.
Form 56-F *.......................  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 8275-R *.....................  Regulation Disclosure Statement.
Form 8288 *.......................  U.S. Withholding Tax Return for
                                     Dispositions by Foreign Persons of
                                     U.S. Real Property Interests.
Form 8288-A *.....................  Statement of Withholding on
                                     Dispositions by Foreign Persons of
                                     U.S. Real Property Interests.
Form 8288-B *.....................  Application for Withholding
                                     Certificate for Dispositions by
                                     Foreign Persons of U.S. Real
                                     Property Interests.
Form 8300 *.......................  Report of Cash Payments Over $10,000
                                     Received In a Trade or Business.
Form 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.
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 8822-B.......................  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.

[[Page 51960]]

 
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 (FDE) or Foreign
                                     Branch (FB) 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 K-2)...............  Partner's Distributive Share Items--
                                     International.
Form 8865 (SCH K-3)...............  Partner's Share of Income,
                                     Deductions, Credits, etc.--
                                     International.
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.
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 8992-Sch-B...................  Calculation of Global Intangible Low-
                                     Taxed Income (GILTI) for Members of
                                     a U.S. Consolidated Group Who Are
                                     U.S. Shareholders of a CFC.
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 8995 *.......................  Qualified Business Income Deduction
                                     Simplified Computation.
Form 8995-A *.....................  Qualified Business Income Deduction.
Form 8995-A (SCH A) *.............  Specified Service Trades or
                                     Businesses.
Form 8995-A (SCH B) *.............  Aggregation of Business Operations.
Form 8995-A (SCH C) *.............  Loss Netting And Carryforward.

[[Page 51961]]

 
Form 8995-A (SCH D) *.............  Special Rules for Patrons Of
                                     Agricultural Or Horticultural
                                     Cooperatives.
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 (SCH-D) LP...............  U.S. Shareholder's Aggregate Foreign
                                     Cash Position.
Form 965 (SCH-F)..................  Foreign Taxes Deemed Paid by
                                     Domestic Corporation (for U.S.
                                     Shareholder Tax).
Form 965 (SCH-H)..................  Disallowance of Foreign Tax Credit
                                     and Amounts Reported on Forms 1116
                                     and 1118.
Form 965-B........................  Corporate and Real Estate Investment
                                     Trust (REIT) Report of Net 965 Tax
                                     Liability and Electing REIT Report
                                     of 965 Amounts.
Form 965-C........................  Transfer Agreement Under Section
                                     965(h)(3).
Form 965-D........................  Transfer Agreement Under 965(i)(2).
Form 965-E........................  Consent Agreement Under
                                     965(i)(4)(D).
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-4(PR) *...................  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 (Individuals).
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 and
                                     Reporting.
------------------------------------------------------------------------

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
------------------------------------------------------------------------
1,005........................        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.
3,104........................        1545-0807  (TD 7533) Final, DISC
                                                 Rules on Procedure and
                                                 Administration; Rules
                                                 on Export Trade
                                                 Corporations, and (TD
                                                 7896) Final, Income
                                                 from Trade Shows.
8,125........................        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.
1,025........................        1545-1041  TD 8316 Cooperative
                                                 Housing Corporations.
50,417.......................        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).
12,694.......................        1545-1070  Effectively connected
                                                 income and the branch
                                                 profits tax.
3,250........................        1545-1072  INTL-952-86 (Final-TD
                                                 8410) and TD 8228
                                                 Allocation and
                                                 Apportionment of
                                                 Interest Expense and
                                                 Certain Other Expenses.
1,620........................      * 1545-1083  Treatment of Dual
                                                 Consolidated Losses.
40...........................        1545-1093  Final Minimum Tax-Tax
                                                 Benefit Rule (TD 8416).
4,008........................        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.
1,500........................        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.
640,000......................        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.
1,000........................        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).

[[Page 51962]]

 
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 Carryforwards.
2,390........................        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.
2,070........................        1545-1287  FI-3-91 (TD 8456--Final)
                                                 Capitalization of
                                                 Certain Policy
                                                 Acquisition Expenses.
625..........................        1545-1290  TD 8513--Bad Debt
                                                 Reserves of Banks.
3,542........................        1545-1299  TD 8459--Settlement
                                                 Funds.
2,200........................        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).
2,000........................        1545-1352  TD 8586 (Final)
                                                 Treatment of Gain From
                                                 Disposition of Certain
                                                 Natural Resource
                                                 Recapture Property.
104,899......................        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.
9,350........................        1545-1364  Methods to Determine
                                                 Taxable Income in
                                                 connection with a Cost
                                                 Sharing Arrangement--
                                                 IRC Section 482.
20,000.......................        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.
1,050........................        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.
10,000.......................        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.
1,250........................        1545-1476  Source of Income From
                                                 Sales of Inventory and
                                                 Natural Resources
                                                 Produced in One
                                                 Jurisdiction and Sold
                                                 in Another
                                                 Jurisdiction.
171,050......................        1545-1480  TD 8985--Hedging
                                                 Transactions.
2,500........................        1545-1491  TD 8746--Amortizable
                                                 Bond Premium.
1,000........................        1545-1493  TD 8684--Treatment of
                                                 Gain From the
                                                 Disposition of Interest
                                                 in Certain Natural
                                                 Resource Recapture
                                                 Property by S
                                                 Corporations and Their
                                                 Shareholders.
212,500......................        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.
10,467.......................        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.
296,896......................        1545-1549  Tip Reporting
                                                 Alternative Commitment
                                                 (TRAC) Agreement and
                                                 Tip Rate Determination
                                                 (TRDA) for Use in the
                                                 Food and Beverage
                                                 Industry.
30,580.......................        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.
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.
1,000........................        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.
100,000......................        1545-1559  Revenue Procedures 98-46
                                                 and 97-44, LIFO
                                                 Conformity Requirement.
2,000........................        1545-1566  Notice 2010-46,
                                                 Prevention of Over-
                                                 Withholding of U.S. Tax
                                                 Avoidance With Respect
                                                 to Certain Substitute
                                                 Dividend Payments.
904,000......................        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.
3,000........................        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.
10,000.......................        1545-1661  Qualified lessee
                                                 construction allowances
                                                 for short-term leases.
1,500........................        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).

[[Page 51963]]

 
470..........................        1545-1675  Treatment of taxable
                                                 income of a residual
                                                 interest holder in
                                                 excess of daily
                                                 accruals.
23,900.......................        1545-1677  Exclusions From Gross
                                                 Income of Foreign
                                                 Corporations.
13,134.......................        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.
3,200........................        1545-1701  Revenue Procedure 2000-
                                                 37--Reverse Like-kind
                                                 Exchanges (as modified
                                                 by Rev Proc. 2004-51).
2,000........................        1545-1706  TD 9315--Section 1503(d)
                                                 Closing Agreement
                                                 Requests.
1,800........................        1545-1711  TD 9273--Stock Transfer
                                                 Rules: Carryover of
                                                 Earnings and Taxes (REG-
                                                 116050-99).
4,877........................        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.
1,897........................        1545-1717  Tip Rate Determination
                                                 Agreement (TRDA) for
                                                 Most Industries.
1,250........................        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.
1,318........................        1545-1736  Advanced Insurance
                                                 Commissions--Revenue
                                                 Procedure 2001-24.
500..........................        1545-1748  Changes in Accounting
                                                 Periods--REG-106917-99
                                                 (TD 8669/Final).
5,950........................        1545-1752  Revenue Procedure 2008-
                                                 38, Revenue Procedure
                                                 2008-39, Revenue
                                                 Procedure 2008-40,
                                                 Revenue Procedure 2008-
                                                 41, Revenue Procedure
                                                 2008-42.
100,000......................        1545-1756  Revenue Procedure 2001-
                                                 56, Demonstration
                                                 Automobile Use.
530,090......................        1545-1765  T.D. 9171, New Markets
                                                 Tax Credit.
500..........................        1545-1768  Revenue Procedure 2003-
                                                 84, Optional Election
                                                 to Make Monthly Sec.
                                                 706 Allocations.
7,700........................        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.
8,600........................        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.
3,200........................        1545-1847  Revenue Procedure 2004-
                                                 29--Statistical
                                                 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.
3,000........................        1545-1870  TD 9107--Guidance
                                                 Regarding Deduction and
                                                 Capitalization of
                                                 Expenditures.
1,500........................        1545-1893  Rollover of Gain from
                                                 Qualified Small
                                                 Business Stock to
                                                 Another Qualified Small
                                                 Business Stock.
3,000........................        1545-1905  TD 9289 (Final)
                                                 Treatment of
                                                 Disregarded Entities
                                                 Under Section 752.
200..........................        1545-1906  TD 9210--LIFO Recapture
                                                 Under Section 1363(d).
76,190.......................        1545-1915  Notice 2005-4, Fuel Tax
                                                 Guidance, as modified.
552,100......................        1545-1939  Notification Requirement
                                                 for Transfer of
                                                 Partnership Interest in
                                                 Electing Investment
                                                 Partnership (EIP).
52,182.......................        1545-1945  26 U.S. Code Sec.   475--
                                                 Mark to market
                                                 accounting method for
                                                 dealers in securities.
2,765........................        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.
4,950........................        1545-2003  Notice 2006-24,
                                                 Qualifying Advanced
                                                 Coal Project Program.
3,761........................        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.
375,000......................        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).
2,400........................        1545-2072  Revenue Procedure 2007-
                                                 35--Statistical
                                                 Sampling for Purposes
                                                 of Section 199.
2,500........................        1545-2091  TD 9512 (Final)--Nuclear
                                                 Decommissioning Funds.

[[Page 51964]]

 
25...........................        1545-2096  Loss on Subsidiary
                                                 Stock--REG-157711-02
                                                 (TD 9424--Final).
120..........................        1545-2103  Election to Expense
                                                 Certain Refineries.
3,000........................        1545-2110  REG-127770-07 (Final),
                                                 Modifications of
                                                 Commercial Mortgage
                                                 Loans Held by a Real
                                                 Estate Mortgage
                                                 Investment Conduit.
26,000.......................        1545-2114  S Corporation Guidance
                                                 under AJCA of 2004 (TD
                                                 9422 Final--REG-143326-
                                                 05).
389,330......................      * 1545-2122  Form 8931--Agricultural
                                                 Chemicals Security
                                                 Credit.
1,000........................        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.
300,000......................        1545-2147  Internal Revenue Code
                                                 Section 108(i)
                                                 Election.
4,500........................        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.
550,000......................        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.
36,000.......................        1545-2156  Revenue Procedure 2010-
                                                 13, Disclosure of
                                                 Activities Grouped
                                                 under Section 469.
1,500........................        1545-2158  Notice 2010-54:
                                                 Production Tax Credit
                                                 for Refined Coal.
5,988........................        1545-2165  Notice of Medical
                                                 Necessity Criteria
                                                 under the Mental Health
                                                 Parity and Addiction
                                                 Equity Act of 2008.
3,260........................        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).
694,750......................        1545-2186  TD 9504, Basis Reporting
                                                 by Securities Brokers
                                                 and Basis Determination
                                                 for Stock; TD 9616, TD
                                                 9713, and TD 9750.
1,000........................        1545-2194  Rules for Certain Rental
                                                 Real Estate Activities.
1,800........................        1545-2209  REG-112805-10--Branded
                                                 Prescription Drugs.
403,177......................        1545-2242  REG-135491-10--Updating
                                                 of Employer
                                                 Identification Numbers.
200..........................        1545-2245  REG-160873-04--American
                                                 Jobs Creation Act
                                                 Modifications to
                                                 Section 6708, Failure
                                                 to Maintain List of
                                                 Advisees With Respect
                                                 to Reportable
                                                 Transactions.
75,000.......................        1545-2247  TD 9633--Limitations on
                                                 Duplication of Net
                                                 Built-in Losses.
400..........................        1545-2259  Performance & Quality
                                                 for Small Wind Energy
                                                 Property.
1,800........................        1545-2276  Safe Harbor for
                                                 Inadvertent
                                                 Normalization
                                                 Violations.
------------------------------
    Total: 48,912,072........
------------------------------------------------------------------------
* Discontinued in FY20.

[FR Doc. 2021-20123 Filed 9-16-21; 8:45 am]
BILLING CODE 4830-01-P