[Federal Register Volume 87, Number 187 (Wednesday, September 28, 2022)]
[Notices]
[Pages 58917-58929]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2022-20960]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Extension of Information Collection Request Submitted 
for Public Comment; Comment Request on Burden Related to U.S. Income 
Tax Return Forms for Individual Taxpayers

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

-----------------------------------------------------------------------

SUMMARY: The Internal Revenue Service, as part of its continuing effort 
to reduce paperwork and respondent burden, invites the 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. Currently, the IRS is soliciting comments 
concerning the burden associated with the U.S. Income Tax Return Forms 
for Individual Taxpayers.

DATES: Written comments should be received on or before November 28, 
2022 to be assured of consideration.

ADDRESSES: Written comments and recommendations for the proposed 
information collection should be sent within 60 days of publication of 
this notice to [email protected]. Please include, ``OMB Number: 
1545-0074--Public Comment Request Notice'' in the Subject line. 
Requests for additional information or copies of this collection can be 
directed to R. Joseph Durbala, at [email protected].

SUPPLEMENTARY INFORMATION: 
    Title: U.S. Income Tax Return for Individual Taxpayers.
    OMB Control Number: 1545-0074.
    Form Number: Form 1040 and affiliated return forms.
    Abstract: IRC sections 6011 & 6012 of the Internal Revenue Code 
require individuals to prepare and file income tax returns annually. 
These forms and related schedules are used by individuals to report 
their income subject to tax and compute their correct tax liability. 
This information collection request (ICR) covers the actual reporting 
burden associated with preparing and submitting the prescribed return 
forms, by individuals required to file Form 1040 and any of its' 
affiliated forms as explained in the attached table.
    Current Actions: There have been changes in regulatory guidance 
related to various forms approved under this approval package during 
the past year. There have 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-day comment period. 
This approval package is being submitted for renewal purposes only.
    Type of Review: Revision of a currently approved collection.
    Affected Public: Individuals or Households, Farms.
    Preliminary Estimated Number of Respondents: 172,556,400.
    Preliminary Estimated Time per Respondent (Hours): 12.52.
    Preliminary Estimated Total Annual Time (Hours): 2,160,119,237.
    Preliminary Estimated Total Annual Monetized Time ($): 
$37,599,575,472.
    Preliminary Estimated Total Out-of-Pocket Costs ($): 
$41,925,087,675.
    Preliminary Estimated Total Monetized Burden ($): $79,524,663,147.
    Note: Total Monetized Burden = Total Out-of-Pocket Costs + Total 
Annual Monetized Time.
    The following paragraph applies to all the collections of 
information covered by this notice:
    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 if their contents may become material in the administration of 
any

[[Page 58918]]

internal revenue law. Generally, tax returns and tax return information 
are confidential, as required by 26 U.S.C. 6103.
    Desired Focus of Comments: The Internal Revenue Service (IRS) is 
particularly interested in comments that:
     Evaluate whether the proposed collection of information is 
necessary for the proper performance of the functions of the agency, 
including whether the information will have practical utility.
     Evaluate the accuracy of the agency's estimate of the 
burden of the proposed collection of information, including the 
validity of the methodology and assumptions used.
     Enhance the quality, utility, and clarity of the 
information to be collected; and
     Minimize the burden of the collection of information on 
those who are to respond, including using appropriate automated, 
electronic, mechanical, or other technological collection techniques or 
other forms of information technology, e.g., by permitting electronic 
submissions of responses.
    Comments submitted in response to this notice will be summarized 
and/or included in the ICR for OMB approval of the extension of the 
information collection; they will also become a matter of public 
record.

    Approved: September 22, 2022.
Molly J. Stasko,
Senior Tax Analyst.

                                                                                      Individual Tax Forms
------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
               Type                      Form No.              Form name                  URL                     Type                Form No.             Form name                URL
------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
Form.............................  Form 1040...........  U.S. Individual Tax   https://www.irs.gov/pub/   Form and Instruction  Form 8396...........  Mortgage Interest    https://www.irs.gov/
                                                          Return.               irs-pdf/f1040.pdf.                                                     Credit.              pub/irs-pdf/
                                                                                                                                                                            f8396.pdf.
Instruction......................  ....................  ....................  https://www.irs.gov/pub/   Form and Instruction  Form 8453...........  U.S. Individual      https://www.irs.gov/
                                                                                irs-pdf/i1040gi.pdf.                                                   Income Tax           pub/irs-pdf/
                                                                                                                                                       Declaration for an   f8453.pdf.
                                                                                                                                                       IRS e-file Return.
Form.............................  Form*1040 (SP)......  U.S Individual Tax    https://www.irs.gov/pub/   Form and Instruction  Form 8453(SP).......  U.S. Individual      https://www.irs.gov/
                                                          Return in Spanish.    irs-pdf/f1040sp.pdf.                                                   Income Tax           pub/irs-pdf/
                                                                                                                                                       Declaration for an   f8453sp.pdf.
                                                                                                                                                       IRS e-file Return
                                                                                                                                                       (Spanish version).
Instruction......................  ....................  ....................  https://www.irs.gov/pub/   Form................  Form 8582...........  Passive Activity     https://www.irs.gov/
                                                                                irs-pdf/i1040sp.pdf.                                                   Loss Limitation.     pub/irs-pdf/
                                                                                                                                                                            f8582.pdf.
Form.............................  Form 1040 Schedule 1  Form 1040 Schedule 1  https://www.irs.gov/pub/   Instruction.........  ....................  ...................  https://www.irs.gov/
                                                          Additional Income     irs-pdf/f1040s1.pdf.                                                                        pub/irs-pdf/
                                                          and Adjustments to                                                                                                i8582.pdf.
                                                          Income.
Form.............................  Form 1040 Schedule 1  Additional Income     https://www.irs.gov/pub/   Form................  Form 8582-CR........  Passive Activity     https://www.irs.gov/
                                    (SP).                 and Adjustments to    irs-pdf/f1040s1s.pdf.                                                  Credit Limitations.  pub/irs-pdf/
                                                          Income in Spanish.                                                                                                f8582cr.pdf.
Form.............................  Form 1040 Schedule 2  Form 1040 Schedule 2  https://www.irs.gov/pub/   Instruction.........  ....................  ...................  https://www.irs.gov/
                                                          Tax.                  irs-pdf/f1040s2.pdf.                                                                        pub/irs-pdf/
                                                                                                                                                                            i8582cr.pdf.
Form.............................  Form 1040 Schedule 2  Additional Taxes in   https://www.irs.gov/pub/   Form................  Form 8586...........  Low-Income Housing   https://www.irs.gov/
                                    (SP).                 Spanish.              irs-pdf/f1040s2s.pdf.                                                  Credit.              pub/irs-pdf/
                                                                                                                                                                            f8586.pdf.
Form.............................  Form 1040 Schedule 3  Form 1040 Schedule 3  https://www.irs.gov/pub/   Form................  Form 8594...........  Asset Acquisition    https://www.irs.gov/
                                                          Nonrefundable         irs-pdf/f1040s3.pdf.                                                   Statement Under      pub/irs-pdf/
                                                          Credits.                                                                                     Section 1060.        f8594.pdf.
Form.............................  Form 1040 Schedule 3  Additional Credits    https://www.irs.gov/pub/   Instruction.........  ....................  ...................  https://www.irs.gov/
                                    (SP).                 and Payments in       irs-pdf/f1040s3s.pdf.                                                                       pub/irs-pdf/
                                                          Spanish.                                                                                                          i8594.pdf.
Form.............................  Form 1040-C.........  U.S. Departing Alien  https://www.irs.gov/pub/   Form................  Form 8606...........  Nondeductible IRAs.  https://www.irs.gov/
                                                          Income Tax Return.    irs-pdf/f1040c.pdf.                                                                         pub/irs-pdf/
                                                                                                                                                                            f8606.pdf.
Instruction......................  ....................  ....................  https://www.irs.gov/pub/   Instruction.........  ....................  ...................  https://www.irs.gov/
                                                                                irs-pdf/i1040c.pdf.                                                                         pub/irs-pdf/
                                                                                                                                                                            i8606.pdf.
Form.............................  Form 1040 X.........  Amended U.S.          https://www.irs.gov/pub/   Form................  Form 8609-A.........  Annual Statement     https://www.irs.gov/
                                                          Individual Income     irs-pdf/f1040x.pdf.                                                    for Low-Income       pub/irs-pdf/
                                                          Tax Return.                                                                                  Housing Credit.      f8609a.pdf.
Instruction......................  ....................  ....................  https://www.irs.gov/pub/   Instruction.........  ....................  ...................  https://www.irs.gov/
                                                                                irs-pdf/i1040x.pdf.                                                                         pub/irs-pdf/
                                                                                                                                                                            i8609a.pdf.
Form.............................  Form 1040 NR........  U.S. Nonresident      https://www.irs.gov/pub/   Form and Instruction  Form 8611...........  Recapture of Low-    https://www.irs.gov/
                                                          Alien Income Tax      irs-pdf/f1040nr.pdf.                                                   Income Housing       pub/irs-pdf/
                                                          Return.                                                                                      Credit.              f8611.pdf.
Instruction......................  ....................  ....................  https://www.irs.gov/pub/   Form................  Form 8615...........  Tax for Certain      https://www.irs.gov/
                                                                                irs-pdf/i1040nr.pdf.                                                   Children Who Have    pub/irs-pdf/
                                                                                                                                                       Investment Income    f8615.pdf.
                                                                                                                                                       of More than
                                                                                                                                                       $1,800.

[[Page 58919]]

 
Form.............................  Form 1040 NR(SP)....  U.S. Nonresident      https://www.irs.gov/pub/   Instruction.........  ....................  ...................  https://www.irs.gov/
                                                          Alien Income Tax      irs-pdf/f1040nrs.pdf.                                                                       pub/irs-pdf/
                                                          Return (Spanish                                                                                                   i8615.pdf.
                                                          Version).
Instruction......................  ....................  ....................  https://www.irs.gov/pub/   Form................  Form 8621...........  Return by a          https://www.irs.gov/
                                                                                irs-pdf/i1040nrs.pdf.                                                  Shareholder of a     pub/irs-pdf/
                                                                                                                                                       Passive Foreign      f8621.pdf.
                                                                                                                                                       Investment Company
                                                                                                                                                       or Qualified
                                                                                                                                                       Electing Fund.
Form.............................  1040 NR (Schedule     Tax on Income Not     https://www.irs.gov/pub/   Instruction.........  ....................  ...................  https://www.irs.gov/
                                    NEC).                 Effectively           irs-pdf/f1040nrn.pdf.                                                                       pub/irs-pdf/
                                                          Connected with a                                                                                                  i8621.pdf.
                                                          U.S. Trade or
                                                          Business.
Form.............................  1040 NR (Schedule     Tax on Income Not     https://www.irs.gov/pub/   Form................  Form 8621-A.........  Return by a          https://www.irs.gov/
                                    NEC) (SP).            Effectively           irs-pdf/f1040nec.pdf.                                                  Shareholder Making   pub/irs-pdf/
                                                          Connected with a                                                                             Certain Late         f8621a.pdf.
                                                          U.S. Trade or                                                                                Elections to End
                                                          Business (Spanish                                                                            Treatment as a
                                                          Version).                                                                                    Passive Foreign
                                                                                                                                                       Investment Company.
Form.............................  1040 NR (Schedule A)  Itemized Deductions.  https://www.irs.gov/pub/   Instruction.........  ....................  ...................  https://www.irs.gov/
                                                                                irs-pdf/f1040nra.pdf.                                                                       pub/irs-pdf/
                                                                                                                                                                            i8621a.pdf.
Form.............................  1040 NR (Schedule A)  Itemized Deductions   https://www.irs.gov/pub/   Form and Instruction  Form 8689...........  Allocation of        https://www.irs.gov/
                                    (SP).                 (Spanish Version).    irs-pdf/f1040nas.pdf.                                                  Individual Income    pub/irs-pdf/
                                                                                                                                                       Tax to the Virgin    f8689.pdf.
                                                                                                                                                       Islands.
Form.............................  1040 NR (Schedule     Other Information...  https://www.irs.gov/pub/   Form................  Form 8697...........  Interest             https://www.irs.gov/
                                    OI).                                        irs-pdf/f1040nro.pdf.                                                  Computations Under   pub/irs-pdf/
                                                                                                                                                       the Look-Back        f8697.pdf.
                                                                                                                                                       Method for
                                                                                                                                                       Completed Long-
                                                                                                                                                       Term Contracts.
Form.............................  1040 NR (Schedule     Other Information     https://www.irs.gov/pub/   Instruction.........  ....................  ...................  https://www.irs.gov/
                                    OI) (SP).             (Spanish Version).    irs-pdf/f1040ois.pdf.                                                                       pub/irs-pdf/
                                                                                                                                                                            i8697.pdf.
Form.............................  Form 1040-PR........  Planilla para la      https://www.irs.gov/pub/   Form................  Form 8801...........  Credit for Prior     https://www.irs.gov/
                                                          Declaracion de la     irs-pdf/f1040pr.pdf.                                                   Year Minimum Tax-    pub/irs-pdf/
                                                          Contribucion                                                                                 Individuals,         f8801.pdf.
                                                          Federal sobre el                                                                             Estates, and
                                                          Trabajo por Cuenta                                                                           Trusts.
                                                          Propia (Incluyendo
                                                          el Credito
                                                          Tributario
                                                          Adicional por Hijos
                                                          para Residentes
                                                          Bona Fide de Puerto
                                                          Rico).
Instruction......................  ....................  Instrucciones para    https://www.irs.gov/pub/   Instruction.........  ....................  ...................  https://www.irs.gov/
                                                          el Formulario 1040-   irs-pdf/i1040pr.pdf.                                                                        pub/irs-pdf/
                                                          PR, Planilla Para                                                                                                 i8801.pdf.
                                                          La Declaracion De
                                                          La Contribucion
                                                          Federal Sobre El
                                                          Trabajo Por Cuenta
                                                          Propia--Puerto Rico.
Form.............................  Form 1040-SR........  U.S. Income Tax       https://www.irs.gov/pub/   Form and Instruction  Form 8814...........  Parents' Election    https://www.irs.gov/
                                                          Return for Seniors.   irs-pdf/f1040s.pdf.                                                    to Report Child's    pub/irs-pdf/
                                                                                                                                                       Interest and         f8814.pdf.
                                                                                                                                                       Dividends.
Form.............................  Form 1040-SR (SP)...  Form 1040-SR (SP)     https://www.irs.gov/pub/   Form and Instruction  Form 8815...........  Exclusion of         https://www.irs.gov/
                                                          U.S. Income Tax       irs-pdf/f1040srs.pdf.                                                  Interest from        pub/irs-pdf/
                                                          Return for Seniors                                                                           Series EE and I      f8815.pdf.
                                                          in Spanish.                                                                                  U.S. Savings Bonds
                                                                                                                                                       Issued After 1989.

[[Page 58920]]

 
Form.............................  Form 1040-SS........  U.S. Self-Employment  https://www.irs.gov/pub/   Form and Instruction  Form 8818...........  Optional Form to     https://www.irs.gov/
                                                          Tax Return            irs-pdf/f1040ss.pdf.                                                   Record Redemption    pub/irs-pdf/
                                                          (Including the                                                                               of Series EE and I   f8818.pdf.
                                                          Additional Child                                                                             U.S. Savings Bonds
                                                          Tax Credit for Bona                                                                          Issued After 1989.
                                                          Fide Residents of
                                                          Puerto Rico).
Instruction......................  ....................  Instructions for      https://www.irs.gov/pub/   Form and Instruction  Form 8820...........  Orphan Drug Credit.  https://www.irs.gov/
                                                          Form 1040-SS, U.S.    irs-pdf/i1040ss.pdf.                                                                        pub/irs-pdf/
                                                          Self-Employment Tax                                                                                               f8820.pdf.
                                                          Return (Including
                                                          the Additional
                                                          Child Tax Credit
                                                          for Bona Fide
                                                          Residents of Puerto
                                                          Rico).
Form.............................  Schedule A (1040)...  Itemized Deductions.  https://www.irs.gov/pub/   Form................  Form 8824...........  Like-Kind Exchanges  https://www.irs.gov/
                                                                                irs-pdf/f1040sa.pdf.                                                                        pub/irs-pdf/
                                                                                                                                                                            f8824.pdf.
Instruction......................  ....................  ....................  https://www.irs.gov/pub/   Instruction.........  ....................  ...................  https://www.irs.gov/
                                                                                irs-pdf/i1040sca.pdf.                                                                       pub/irs-pdf/
                                                                                                                                                                            i8824.pdf.
Form and Instruction.............  Schedule B (Form      Interest and          https://www.irs.gov/pub/   Form and Instruction  Form 8826...........  Disabled Access      https://www.irs.gov/
                                    1040).                Ordinary Dividends.   irs-pdf/f1040sb.pdf.                                                   Credit.              pub/irs-pdf/
                                                                                                                                                                            f8826.pdf.
Instruction......................  ....................  ....................  https://www.irs.gov/pub/   Form................  Form 8828...........  Recapture of         https://www.irs.gov/
                                                                                irs-pdf/i1040sb.pdf.                                                   Federal Mortgage     pub/irs-pdf/
                                                                                                                                                       Subsidy.             f8828.pdf.
Form.............................  Schedule C (Form      Profit or Loss from   https://www.irs.gov/pub/   Instruction.........  ....................  ...................  https://www.irs.gov/
                                    1040).                Business.             irs-pdf/f1040sc.pdf.                                                                        pub/irs-pdf/
                                                                                                                                                                            i8828.pdf.
Instruction......................  ....................  ....................  https://www.irs.gov/pub/   Form................  Form 8829...........  Expenses for         https://www.irs.gov/
                                                                                irs-pdf/i1040sc.pdf.                                                   Business Use of      pub/irs-pdf/
                                                                                                                                                       Your Home.           f8829.pdf.
Form.............................  Schedule D (Form      Capital Gains and     https://www.irs.gov/pub/   Instruction.........  ....................  ...................  https://www.irs.gov/
                                    1040).                Losses.               irs-pdf/f1040sd.pdf.                                                                        pub/irs-pdf/
                                                                                                                                                                            i8829.pdf.
Instruction......................  ....................  ....................  https://www.irs.gov/pub/   Form and Instruction  Form 8833...........  Treaty-Based Return  https://www.irs.gov/
                                                                                irs-pdf/i1040sd.pdf.                                                   Position             pub/irs-pdf/
                                                                                                                                                       Disclosure Under     f8833.pdf.
                                                                                                                                                       Section 6114 or
                                                                                                                                                       7701(b).
Form.............................  Schedule E (Form      Supplemental Income   https://www.irs.gov/pub/   Form................  Form 8834...........  Qualified Electric   https://www.irs.gov/
                                    1040).                and Loss.             irs-pdf/f1040se.pdf.                                                   Vehicle Credit.      pub/irs-pdf/
                                                                                                                                                                            f8834.pdf.
Instruction......................  ....................  ....................  https://www.irs.gov/pub/   Form and Instruction  Form 8835...........  Renewable            https://www.irs.gov/
                                                                                irs-pdf/i1040se.pdf.                                                   Electricity,         pub/irs-pdf/
                                                                                                                                                       Refined Coal, and    f8835.pdf.
                                                                                                                                                       Indian Coal
                                                                                                                                                       Production Credit.
Form and Instruction.............  Schedule EIC (Form    Earned Income Credit  https://www.irs.gov/pub/   Instruction.........  ....................  ...................  https://www.irs.gov/
                                    1040).                                      irs-pdf/f1040sei.pdf.                                                                       pub/irs-pdf/
                                                                                                                                                                            i8835.pdf.
Form.............................  Schedule EIC (SP)     Earned Income Credit  https://www.irs.gov/pub/   Form and Instruction  Form 8838...........  Consent to Extend    https://www.irs.gov/
                                    (F. 1040).            (Spanish version).    irs-pdf/f1040sep.pdf.                                                  the Time to Assess   pub/irs-pdf/
                                                                                                                                                       Tax Under Section    f8838.pdf.
                                                                                                                                                       367-Gain
                                                                                                                                                       Recognition
                                                                                                                                                       Agreement.
Form.............................  Schedule F (Form      Profit or Loss from   https://www.irs.gov/pub/   Form................  Form 8839...........  Qualified Adoption   https://www.irs.gov/
                                    1040).                Farming.              irs-pdf/f1040sf.pdf.                                                   Expenses.            pub/irs-pdf/
                                                                                                                                                                            f8839.pdf.
Instruction......................  ....................  ....................  https://www.irs.gov/pub/   Instruction.........  ....................  ...................  https://www.irs.gov/
                                                                                irs-pdf/i1040sf.pdf.                                                                        pub/irs-pdf/
                                                                                                                                                                            i8839.pdf.
Form.............................  Schedule H (Form      Household Employment  https://www.irs.gov/pub/   Form and Instruction  Form 8840...........  Closer Connection    https://www.irs.gov/
                                    1040).                Taxes.                irs-pdf/f1040sh.pdf.                                                   Exception            pub/irs-pdf/
                                                                                                                                                       Statement for        f8840.pdf.
                                                                                                                                                       Aliens.
Instruction......................  ....................  ....................  https://www.irs.gov/pub/   Form and Instruction  Form 8843...........  Statement for        https://www.irs.gov/
                                                                                irs-pdf/i1040sh.pdf.                                                   Exempt Individuals   pub/irs-pdf/
                                                                                                                                                       and Individuals      f8843.pdf.
                                                                                                                                                       with a Medical
                                                                                                                                                       Condition.

[[Page 58921]]

 
Form.............................  Schedule J (Form      Income Averaging for  https://www.irs.gov/pub/   Form and Instruction  Form 8844...........  Empowerment Zone     https://www.irs.gov/
                                    1040).                Farmers and           irs-pdf/f1040sj.pdf.                                                   and Renewal          pub/irs-pdf/
                                                          Fishermen.                                                                                   Community            f8844.pdf.
                                                                                                                                                       Employment Credit.
Instruction......................  ....................  ....................  https://www.irs.gov/pub/   Instruction.........  ....................  ...................  https://www.irs.gov/
                                                                                irs-pdf/i1040sj.pdf.                                                                        pub/irs-pdf/
                                                                                                                                                                            i8844.pdf.
Form.............................  Schedule LEP (Form    Request for           https://www.irs.gov/pub/   Form................  Form 8845...........  Indian Employment    https://www.irs.gov/
                                    1040).                Alternative           irs-pdf/f1040lep.pdf.                                                  Credit.              pub/irs-pdf/
                                                          Language Products                                                                                                 f8845.pdf.
                                                          by Taxpayers with
                                                          Limited English
                                                          Proficiency (LEP).
Instruction......................  ....................  ....................  https://www.irs.gov/pub/   Instruction.........  ....................  ...................  https://www.irs.gov/
                                                                                irs-pdf/i1040lep.pdf.                                                                       pub/irs-pdf/
                                                                                                                                                                            i8845.pdf.
Form.............................  Schedule LEP (SP)     Schedule LEP Limited  https://www.irs.gov/pub/   Form and Instruction  Form 8846...........  Credit for Employer  https://www.irs.gov/
                                    (Form 1040(SP)).      English Proficiency   irs-pdf/f1040les.pdf.                                                  Social Security      pub/irs-pdf/
                                                          (SP).                                                                                        and Medicare Taxes   f8846.pdf.
                                                                                                                                                       Paid on Certain
                                                                                                                                                       Employee Tips.
Form.............................  Schedule R (Form      Credit for the        https://www.irs.gov/pub/   Form................  Form 8853...........  Archer MSAa and      https://www.irs.gov/
                                    1040).                Elderly or the        irs-pdf/f1040sr.pdf.                                                   Long-Term Care       pub/irs-pdf/
                                                          Disabled.                                                                                    Insurance            f8853.pdf.
                                                                                                                                                       Contracts.
Instruction......................  ....................  ....................  https://www.irs.gov/pub/   Instruction.........  ....................  ...................  https://www.irs.gov/
                                                                                irs-pdf/i1040sr.pdf.                                                                        pub/irs-pdf/
                                                                                                                                                                            i8853.pdf.
Form.............................  Schedule SE (Form     Self-Employment Tax.  https://www.irs.gov/pub/   Form................  Form 8854...........  Initial and Annual   https://www.irs.gov/
                                    1040).                                      irs-pdf/f1040sse.pdf.                                                  Expatriation         pub/irs-pdf/
                                                                                                                                                       Information          f8854.pdf.
                                                                                                                                                       Statement.
Instruction......................  ....................  ....................  https://www.irs.gov/pub/   Instruction.........  ....................  ...................  https://www.irs.gov/
                                                                                irs-pdf/i1040sse.pdf.                                                                       pub/irs-pdf/
                                                                                                                                                                            i8854.pdf.
Form and Instruction.............  Form 1040 V.........  Payment Voucher.....  https://www.irs.gov/pub/   Form................  Form 8858...........  Information Return   https://www.irs.gov/
                                                                                irs-pdf/f1040v.pdf.                                                    of U.S. Persons      pub/irs-pdf/
                                                                                                                                                       with Respect to      f8858.pdf.
                                                                                                                                                       Foreign
                                                                                                                                                       Disregarded
                                                                                                                                                       Entities.
Form and Instruction.............  Form 1040 ES/OCR....  Estimated Tax for     Form 1040-ES(OCR)          Instruction.........  ....................  ...................  https://www.irs.gov/
                                                          Individuals           contains four estimated                                                                     pub/irs-pdf/
                                                          (Optical Character    tax payment vouchers.                                                                       i8858.pdf.
                                                          Recognition with      Form 1040-ES (OCR) is
                                                          Form 1040V).          included in the 2021 Tax
                                                                                Package 1040ES/V mail
                                                                                out
Form and Instruction.............  Form 1040 ES........  Estimate Tax for      https://www.irs.gov/pub/   Form................  Schedule M (Form      Transactions         https://www.irs.gov/
                                                          Individuals.          irs-pdf/f1040es.pdf.                             8858).                Between controlled   pub/irs-pdf/
                                                                                                                                                       Foreign              f8858sm.pdf.
                                                                                                                                                       Disregarded Entity
                                                                                                                                                       and Filer or Other
                                                                                                                                                       Related Entities.
Form and Instruction.............  Form 1040 ES (NR)...  U.S. Estimated Tax    https://www.irs.gov/pub/   Form................  Form 8859...........  District of          https://www.irs.gov/
                                                          for Nonresident       irs-pdf/f1040esn.pdf.                                                  Columbia First-      pub/irs-pdf/
                                                          Alien Individuals.                                                                           Time Homebuyer       f8859.pdf.
                                                                                                                                                       Credit.
Form and Instruction.............  Form 1040 ES (PR)...  Federales Estimadas   https://www.irs.gov/pub/   Form................  Form 8862...........  Information to       https://www.irs.gov/
                                                          del Trabajo por       irs-pdf/f1040esp.pdf.                                                  Claim Earned         pub/irs-pdf/
                                                          Cuenta Propia y                                                                              Income Credit        f8862.pdf.
                                                          sobre el Impleo de                                                                           After Disallowance.
                                                          Empleados Domestocs-
                                                          Puerto Rico.
Form.............................  Schedule 8812 (Form   Additional Child Tax  https://www.irs.gov/pub/   Instruction.........  ....................  ...................  https://www.irs.gov/
                                    1040).                Credit.               irs-pdf/f1040s8.pdf.                                                                        pub/irs-pdf/
                                                                                                                                                                            i8862.pdf.

[[Page 58922]]

 
Instruction......................  ....................  Instructions for      https://www.irs.gov/pub/   Form................  Form 8862(SP).......  Information to       https://www.irs.gov/
                                                          Schedule 8812.        irs-pdf/i1040s8.pdf.                                                   Claim Earned         pub/irs-pdf/
                                                                                                                                                       Income Credit        f8862sp.pdf.
                                                                                                                                                       After Disallowance
                                                                                                                                                       (Spanish Version).
Form.............................  Schedule 8812(SP)     Additional Tax        https://www.irs.gov/pub/   Instruction.........  ....................  ...................  https://www.irs.gov/
                                    (Form 1040).          Credit (Spanish       irs-pdf/f1040s8s.pdf.                                                                       pub/irs-pdf/
                                                          version).                                                                                                         i8862sp.pdf.
Instruction......................  ....................  Instructions for      https://www.irs.gov/pub/   Form................  Form 8863...........  Education Credits..  https://www.irs.gov/
                                                          Schedule 8812         irs-pdf/i1040s8s.pdf.                                                                       pub/irs-pdf/
                                                          (Spanish version).                                                                                                f8863.pdf.
Form.............................  Form 461............  Limitation on         https://www.irs.gov/pub/   Instruction.........  ....................  ...................  https://www.irs.gov/
                                                          Business Losses.      irs-pdf/f461.pdf.                                                                           pub/irs-pdf/
                                                                                                                                                                            i8863.pdf.
Instruction......................  ....................  Instructions for      https://www.irs.gov/pub/   Form................  Form 8864...........  Biodiesel and        https://www.irs.gov/
                                                          Form 461,             irs-pdf/i461.pdf.                                                      Renewable Diesel     pub/irs-pdf/
                                                          Limitation on                                                                                Fuels Credit.        f8864.pdf.
                                                          Business Losses.
Form and Instruction.............  Form 673............  Statement for         https://www.irs.gov/pub/   Instruction.........  ....................  Instructions for     https://www.irs.gov/
                                                          Claiming Exemption    irs-pdf/f673.pdf.                                                      Form 8864,           pub/irs-pdf/
                                                          from Withholding on                                                                          Biodiesel and        i8864.pdf.
                                                          Foreign Earned                                                                               Renewable Diesel
                                                          Income Eligible for                                                                          Fuels Credit.
                                                          the Exclusions
                                                          Provided by Section
                                                          911.
Form.............................  Form 926............  Return by a U.S.      https://www.irs.gov/pub/   Form................  Form 8865...........  Return of U.S.       https://www.irs.gov/
                                                          Transferor of         irs-pdf/f926.pdf.                                                      Persons with         pub/irs-pdf/
                                                          Property to a                                                                                Respect to Certain   f8865.pdf.
                                                          Foreign Corporation.                                                                         Foreign
                                                                                                                                                       Partnerships.
Instruction......................  ....................  ....................  https://www.irs.gov/pub/   Form................  Schedule K-1 (Form    Partner's Share of   https://www.irs.gov/
                                                                                irs-pdf/i926.pdf.                                8865).                Income Deductions,   pub/irs-pdf/
                                                                                                                                                       Credits, etc.        f8865sk1.pdf.
Form.............................  Form 965-A..........  Individual Report of  https://www.irs.gov/pub/   Form................  Schedule K-2 (Form    Partners'            https://www.irs.gov/
                                                          Net 965 Tax           irs-pdf/f965a.pdf.                               8865).                Distributive Share   pub/irs-pdf/
                                                          Liability.                                                                                   Items--Internation   f8865sk2.pdf.
                                                                                                                                                       al.
Instruction......................  Form 965-A..........  ....................  https://www.irs.gov/pub/   Form................  Schedule K-3 (Form    Partner's Share of   https://www.irs.gov/
                                                                                irs-pdf/i965a.pdf.                               8865).                Income,              pub/irs-pdf/
                                                                                                                                                       Deductions,          f8865sk3.pdf.
                                                                                                                                                       Credits, etc.
                                                                                                                                                       International.
Form.............................  Form 965-C..........  Transfer Agreement    https://www.irs.gov/pub/   Form................  Schedule O (Form      Transfer of          https://www.irs.gov/
                                                          Under 965(h)(3).      irs-pdf/f965c.pdf.                               8865).                Property to a        pub/irs-pdf/
                                                                                                                                                       Foreign              f8865so.pdf.
                                                                                                                                                       Partnership.
Instruction......................  ....................  ....................  https://www.irs.gov/pub/   Form................  Schedule P (Form      Acquisitions,        https://www.irs.gov/
                                                                                irs-pdf/i965c.pdf.                               8865).                Dispositions, and    pub/irs-pdf/
                                                                                                                                                       Changes of           f8865sp.pdf.
                                                                                                                                                       Interests in a
                                                                                                                                                       Foreign
                                                                                                                                                       Partnership.
Form and Instruction.............  Form 970............  Application to Use    https://www.irs.gov/pub/   Instruction.........  ....................  ...................  https://www.irs.gov/
                                                          LIFO Inventory        irs-pdf/f970.pdf.                                                                           pub/irs-pdf/
                                                          Method.                                                                                                           i8865.pdf.
Form and Instruction.............  Form 972............  Consent of            https://www.irs.gov/pub/   Form................  Form 8866...........  Interest             https://www.irs.gov/
                                                          Shareholder to        irs-pdf/f972.pdf.                                                      Corporation Under    pub/irs-pdf/
                                                          Include Specific                                                                             the Look-Back        f8866.pdf.
                                                          Amount in Gross                                                                              Method for
                                                          Income.                                                                                      Property
                                                                                                                                                       Depreciated Under
                                                                                                                                                       the Income
                                                                                                                                                       Forecast Method.
Form.............................  Form 982............  Reduction of Tax      https://www.irs.gov/pub/   Instruction.........  ....................  ...................  https://www.irs.gov/
                                                          Attributes Due to     irs-pdf/f982.pdf.                                                                           pub/irs-pdf/
                                                          Discharge of                                                                                                      i8866.pdf.
                                                          Indebtedness (and
                                                          Section 1082 Basis
                                                          Adjustment).
Instruction......................  ....................  ....................  https://www.irs.gov/pub/   ....................  Form 8867...........  Paid Preparer's Due  https://www.irs.gov/
                                                                                irs-pdf/i982.pdf.                                                      Diligence            pub/irs-pdf/
                                                                                                                                                       Checklist.           f8867.pdf.

[[Page 58923]]

 
Form.............................  Form 1045...........  Application for       https://www.irs.gov/pub/   Instruction.........  ....................  ...................  https://www.irs.gov/
                                                          Tentative Refund.     irs-pdf/f1045.pdf.                                                                          pub/irs-pdf/
                                                                                                                                                                            i8867.pdf.
Instruction......................  ....................  ....................  https://www.irs.gov/pub/   Form................  Form 8873...........  Extraterritorial     https://www.irs.gov/
                                                                                irs-pdf/i1045.pdf.                                                     Income Exclusion.    pub/irs-pdf/
                                                                                                                                                                            f8873.pdf.
Form.............................  Form 1098-F.........  Fines, Penalties and  https://www.irs.gov/pub/   Instruction.........  ....................  ...................  https://www.irs.gov/
                                                          Other Amounts.        irs-pdf/f1098f.pdf.                                                                         pub/irs-pdf/
                                                                                                                                                                            i8873.pdf.
Instruction......................  ....................  Instructions for      https://www.irs.gov/pub/   Form and Instruction  Form 8874...........  New Markets Credit.  https://www.irs.gov/
                                                          Form 1098-F, Fines,   irs-pdf/i1098f.pdf.                                                                         pub/irs-pdf/
                                                          Penalties and Other                                                                                               f8874.pdf.
                                                          Amounts.
Form.............................  Form 1116...........  Foreign Tax Credit..  https://www.irs.gov/pub/   Form and Instruction  Form 8878...........  IRS e-file           https://www.irs.gov/
                                                                                irs-pdf/f1116.pdf.                                                     Signature            pub/irs-pdf/
                                                                                                                                                       Authorization for    f8878.pdf.
                                                                                                                                                       Form 4686 or Form
                                                                                                                                                       2350.
Instruction......................  ....................  ....................  https://www.irs.gov/pub/   Form and Instruction  Form 8878 SP........  Autorizacion de      https://www.irs.gov/
                                                                                irs-pdf/i1116.pdf.                                                     firma para           pub/irs-pdf/
                                                                                                                                                       presentar por        f8878sp.pdf.
                                                                                                                                                       medio del IRS e-
                                                                                                                                                       file para el
                                                                                                                                                       Formulario 4868
                                                                                                                                                       (SP) o el
                                                                                                                                                       Formulario 2350
                                                                                                                                                       (SP).
Form and Instruction.............  Form 1127...........  Application for       https://www.irs.gov/pub/   Form and Instruction  Form 8879...........  IRS e-file           https://www.irs.gov/
                                                          Extension of Time     irs-pdf/f1127.pdf.                                                     Signature            pub/irs-pdf/
                                                          for Payment of Tax.                                                                          Authorization.       f8879.pdf.
Form.............................  Form 1128...........  Application to        https://www.irs.gov/pub/   Form and Instruction  Form 8879 SP........  Autorizacion de      https://www.irs.gov/
                                                          Adopt, Change, or     irs-pdf/f1128.pdf.                                                     firm para            pub/irs-pdf/
                                                          Retain a Tax Year.                                                                           presentar la         f8879sp.pdf.
                                                                                                                                                       Declaracion por
                                                                                                                                                       medio del IRS e-
                                                                                                                                                       file.
Instruction......................  ....................  ....................  https://www.irs.gov/pub/   Form and Instruction  Form 8880...........  Credit for           https://www.irs.gov/
                                                                                irs-pdf/i1128.pdf.                                                     Qualified            pub/irs-pdf/
                                                                                                                                                       Retirement Savings   f8880.pdf.
                                                                                                                                                       Contributions.
Form and Instruction.............  Form 1310...........  Statement of Person   https://www.irs.gov/pub/   Form................  Form 8881...........  Credit for Small     https://www.irs.gov/
                                                          Claiming Refund Due   irs-pdf/f1310.pdf.                                                     Employer Pensions    pub/irs-pdf/
                                                          to a Deceased                                                                                Plan Startup Costs.  f8881.pdf.
                                                          Taxpayer.
Form.............................  Form 2106...........  Employee Business     https://www.irs.gov/pub/   Instruction.........  ....................  ...................  https://www.irs.gov/
                                                          Expenses.             irs-pdf/f2106.pdf.                                                                          pub/irs-pdf/
                                                                                                                                                                            i8881.pdf.
Instruction......................  ....................  ....................  https://www.irs.gov/pub/   Form and Instruction  Form 8882...........  Credit for Employer- https://www.irs.gov/
                                                                                irs-pdf/i2106.pdf.                                                     Provided Childcare   pub/irs-pdf/
                                                                                                                                                       Facilities and       f8882.pdf.
                                                                                                                                                       Services.
Form and Instruction.............  Form 2120...........  Multiple Support      https://www.irs.gov/pub/   Form................  Form 8886...........  Reportable           https://www.irs.gov/
                                                          Declaration.          irs-pdf/f2120.pdf.                                                     Transaction          pub/irs-pdf/
                                                                                                                                                       Disclosure           f8886.pdf.
                                                                                                                                                       Statement.
Form.............................  Form 2210...........  Underpayment of       https://www.irs.gov/pub/   Instruction.........  ....................  ...................  https://www.irs.gov/
                                                          Estimated Tax by      irs-pdf/f2210.pdf.                                                                          pub/irs-pdf/
                                                          Individuals,                                                                                                      i8886.pdf.
                                                          Estates, and Trusts.
Instruction......................  ....................  ....................  https://www.irs.gov/pub/   Form and Instruction  Form 8888...........  Direct Deposit of    https://www.irs.gov/
                                                                                irs-pdf/i2210.pdf.                                                     Refund to More       pub/irs-pdf/
                                                                                                                                                       than One Account.    f8888.pdf.
Form.............................  Form 2210-F.........  Underpayment of       https://www.irs.gov/pub/   Form................  Form 8889...........  Health Savings       https://www.irs.gov/
                                                          Estimated Tax by      irs-pdf/f2210f.pdf.                                                    Accounts (HSAs).     pub/irs-pdf/
                                                          Farmers and                                                                                                       f8889.pdf.
                                                          Fishermen.
Instruction......................  ....................  ....................  https://www.irs.gov/pub/   Instruction.........  ....................  ...................  https://www.irs.gov/
                                                                                irs-pdf/i2210f.pdf.                                                                         pub/irs-pdf/
                                                                                                                                                                            i8889.pdf.
Form and Instruction.............  Form 2350...........  Application for       https://www.irs.gov/pub/   Form and Instruction  Form 8896...........  Low Sulfur Diesel    https://www.irs.gov/
                                                          Extension of Time     irs-pdf/f2350.pdf.                                                     Fuel Production      pub/irs-pdf/
                                                          to File U.S. Income                                                                          Credit.              f8896.pdf.
                                                          Tax Return.

[[Page 58924]]

 
Form and Instruction.............  Form 2350 SP........  Solicitud de          https://www.irs.gov/pub/   Form................  Form 8898...........  Statement for        https://www.irs.gov/
                                                          Prorroga para         irs-pdf/f2350sp.pdf.                                                   Individuals Who      pub/irs-pdf/
                                                          Presentar la                                                                                 Begin or End Bona    f8898.pdf.
                                                          Declaracion del                                                                              Fide Residence in
                                                          Impuesto Personal                                                                            a U.S. Possession.
                                                          sobre el Ingreso de
                                                          lose Estados Unidos.
Form.............................  Form 2441...........  Child and Dependent   https://www.irs.gov/pub/   Instruction.........  ....................  ...................  https://www.irs.gov/
                                                          Care Expenses.        irs-pdf/f2441.pdf.                                                                          pub/irs-pdf/
                                                                                                                                                                            i8898.pdf.
Instruction......................  ....................  ....................  https://www.irs.gov/pub/   Form................  Form 8900...........  Qualified Railroad   https://www.irs.gov/
                                                                                irs-pdf/i2441.pdf.                                                     Track Maintenance    pub/irs-pdf/
                                                                                                                                                       Credit.              f8900.pdf.
Form.............................  Form 2555...........  Foreign Earned        https://www.irs.gov/pub/   Instruction.........  ....................  ...................  https://www.irs.gov/
                                                          Income.               irs-pdf/f2555.pdf.                                                                          pub/irs-pdf/
                                                                                                                                                                            i8900.pdf.
Instruction......................  ....................  ....................  https://www.irs.gov/pub/   Form................  Form 8903...........  Domestic Production  https://www.irs.gov/
                                                                                irs-pdf/i2555.pdf.                                                     Activities           pub/irs-pdf/
                                                                                                                                                       Deduction.           f8903.pdf.
Form.............................  Form 3115...........  Application for       https://www.irs.gov/pub/   Instruction.........  ....................  ...................  https://www.irs.gov/
                                                          Change in             irs-pdf/f3115.pdf.                                                                          pub/irs-pdf/
                                                          Accounting Method.                                                                                                i8903.pdf.
Instruction......................  ....................  ....................  https://www.irs.gov/pub/   Form and Instruction  Form 8906...........  Distills Spirits     https://www.irs.gov/
                                                                                irs-pdf/i3115.pdf.                                                     Credit.              pub/irs-pdf/
                                                                                                                                                                            f8906.pdf.
Form.............................  Form 3468...........  Investment Credit...  https://www.irs.gov/pub/   Form................  Form 8908...........  Energy Efficient     https://www.irs.gov/
                                                                                irs-pdf/f3468.pdf.                                                     Home Credit.         pub/irs-pdf/
                                                                                                                                                                            f8908.pdf.
Instruction......................  ....................  ....................  https://www.irs.gov/pub/   Instruction.........  ....................  ...................  https://www.irs.gov/
                                                                                irs-pdf/i3468.pdf.                                                                          pub/irs-pdf/
                                                                                                                                                                            i8908.pdf.
Form.............................  Form 3520...........  Annual Return to      https://www.irs.gov/pub/   Form................  Form 8910...........  Alternative Motor    https://www.irs.gov/
                                                          Report Transactions   irs-pdf/f3520.pdf.                                                     Vehicle Credit.      pub/irs-pdf/
                                                          with Foreign Trusts                                                                                               f8910.pdf.
                                                          and Receipt of
                                                          Certain Foreign
                                                          Gifts.
Instruction......................  ....................  ....................  https://www.irs.gov/pub/   Instruction.........  ....................  ...................  https://www.irs.gov/
                                                                                irs-pdf/i3520.pdf.                                                                          pub/irs-pdf/
                                                                                                                                                                            i8910.pdf.
Form.............................  Form 3800...........  General Business      https://www.irs.gov/pub/   Form................  Form 8911...........  Alternative Fuel     https://www.irs.gov/
                                                          Credit.               irs-pdf/f3800.pdf.                                                     Vehicle Refueling    pub/irs-pdf/
                                                                                                                                                       Property Credit.     f8911.pdf.
Instruction......................  ....................  ....................  https://www.irs.gov/pub/   Instruction.........  ....................  ...................  https://www.irs.gov/
                                                                                irs-pdf/i3800.pdf.                                                                          pub/irs-pdf/
                                                                                                                                                                            i8911.pdf.
Form.............................  Form 3903...........  Moving Expenses.....  https://www.irs.gov/pub/   Form................  Form 8912...........  Credit to Holders    https://www.irs.gov/
                                                                                irs-pdf/f3903.pdf.                                                     of Tax Credit        pub/irs-pdf/
                                                                                                                                                       Bonds.               f8912.pdf.
Instruction......................  ....................  ....................  https://www.irs.gov/pub/   Instruction.........  ....................  ...................  https://www.irs.gov/
                                                                                irs-pdf/i3903.pdf.                                                                          pub/irs-pdf/
                                                                                                                                                                            i8912.pdf.
Form.............................  Form 4070...........  Employee's Report of  https://www.irs.gov/pub/   Form................  Form 8915-C.........  Qualified 2018       https://www.irs.gov/
                                                          Tips to Employer.     irs-pdf/p1244.pdf.                                                     Disaster             pub/irs-pdf/
                                                                                                                                                       Retirement Plan      f8915c.pdf.
                                                                                                                                                       Distributions and
                                                                                                                                                       Repayments.
Form.............................  Form 4070A..........  Employee's Daily      https://www.irs.gov/pub/   Instruction.........  ....................  Instructions for     https://www.irs.gov/
                                                          Record of Tips.       irs-pdf/p1244.pdf.                                                     Form 8915-C,         pub/irs-pdf/
                                                                                                                                                       Qualified 2018       i8915c.pdf.
                                                                                                                                                       Disaster
                                                                                                                                                       Retirement Plan
                                                                                                                                                       Distributions and
                                                                                                                                                       Repayments.
Form.............................  Form 4136...........  Credit for Federal    https://www.irs.gov/pub/   Form................  8915-D..............  Qualified 2019       https://www.irs.gov/
                                                          Tax Paid on Fuels.    irs-pdf/f4136.pdf.                                                     Disaster             pub/irs-pdf/
                                                                                                                                                       Retirement Plan      f8915d.pdf.
                                                                                                                                                       Distributions and
                                                                                                                                                       Repayments.
Instruction......................  ....................  ....................  https://www.irs.gov/pub/   Instruction.........  ....................  Instructions for     https://www.irs.gov/
                                                                                irs-pdf/i4136.pdf.                                                     8915-D Qualified     pub/irs-pdf/
                                                                                                                                                       2019 Disaster        i8915d.pdf.
                                                                                                                                                       Retirement Plan
                                                                                                                                                       Distributions and
                                                                                                                                                       Repayments.

[[Page 58925]]

 
Form and Instruction.............  Form 4137...........  Social Security and   https://www.irs.gov/pub/   Form................  Form 8915-F.........  Qualified Disaster   https://www.irs.gov/
                                                          Medicare Tax on       irs-pdf/f4137.pdf.                                                     Retirement Plan_    pub/irs-pdf/
                                                          Underreported Tip                                                                            Distributions and    f8915f.pdf.
                                                          Income.                                                                                      Repayments.
Form.............................  Form 4255...........  Recapture of          https://www.irs.gov/pub/   Instruction.........  ....................  ...................  https://www.irs.gov/
                                                          Investment Credit.    irs-pdf/f4255.pdf.                                                                          pub/irs-pdf/
                                                                                                                                                                            i8915f.pdf.
Instruction......................  ....................  ....................  https://www.irs.gov/pub/   Form and Instruction  Form 8919...........  Uncollected Social   https://www.irs.gov/
                                                                                irs-pdf/i4255.pdf.                                                     Security and         pub/irs-pdf/
                                                                                                                                                       Medicare Tax on      f8919.pdf.
                                                                                                                                                       Wages.
Form and Instruction.............  Form 4361...........  Application for       https://www.irs.gov/pub/   Form................  Form 8925...........  Report of Employer-  https://www.irs.gov/
                                                          Exemption from Self-  irs-pdf/f4361.pdf.                                                     Owned Life           pub/irs-pdf/
                                                          Employment Tax for                                                                           Insurance            f8925.pdf.
                                                          Use by Ministers,                                                                            Contracts.
                                                          Members of
                                                          Religious Orders,
                                                          and Christian
                                                          Science
                                                          Practitioners.
Form.............................  Form 4562...........  Depreciation and      https://www.irs.gov/pub/   Form and Instruction  Form 8932...........  Credit for Employer  https://www.irs.gov/
                                                          Amortization.         irs-pdf/f4562.pdf.                                                     Differential Wage    pub/irs-pdf/
                                                                                                                                                       Payments.            f8932.pdf.
Instruction......................  ....................  ....................  https://www.irs.gov/pub/   Form................  Form 8933...........  Carbon Dioxide       https://www.irs.gov/
                                                                                irs-pdf/i4562.pdf.                                                     Sequestration        pub/irs-pdf/
                                                                                                                                                       Credit.              f8933.pdf.
Form and Instruction.............  Form 4563...........  Exclusion of Income   https://www.irs.gov/pub/   Instruction.........  ....................  ...................  https://www.irs.gov/
                                                          for Bona Fide         irs-pdf/f4563.pdf.                                                                          pub/irs-pdf/
                                                          Residents of                                                                                                      i8933.pdf.
                                                          American Samoa.
Form.............................  Form 4684...........  Causalities and       https://www.irs.gov/pub/   Form and Instruction  Form 8936...........  Qualified Plug-In    https://www.irs.gov/
                                                          Thefts.               irs-pdf/f4684.pdf.                                                     Electric Drive       pub/irs-pdf/
                                                                                                                                                       Motor Vehicle        f8936.pdf.
                                                                                                                                                       Credit.
Instruction......................  ....................  ....................  https://www.irs.gov/pub/   Instruction.........  ....................  ...................  https://www.irs.gov/
                                                                                irs-pdf/i4684.pdf.                                                                          pub/irs-pdf/
                                                                                                                                                                            i8936.pdf.
Form.............................  Form 4797...........  Sale of Business      https://www.irs.gov/pub/   Form................  Form 8941...........  Credit for Small     https://www.irs.gov/
                                                          Property.             irs-pdf/f4797.pdf.                                                     Employer Health      pub/irs-pdf/
                                                                                                                                                       Insurance Premiums.  f8941.pdf.
Instruction......................  ....................  ....................  https://www.irs.gov/pub/   Instruction.........  ....................  ...................  https://www.irs.gov/
                                                                                irs-pdf/i4797.pdf.                                                                          pub/irs-pdf/
                                                                                                                                                                            i8941.pdf.
Form and Instruction.............  Form 4835...........  Farm Rental Income    https://www.irs.gov/pub/   Form................  Form 8949...........  Sales and other      https://www.irs.gov/
                                                          and Expenses.         irs-pdf/f4835.pdf.                                                     Dispositions of      pub/irs-pdf/
                                                                                                                                                       Capital Assets.      f8949.pdf.
Form and Instruction.............  Form 4852...........  Substitute for Form   https://www.irs.gov/pub/   Instruction.........  ....................  ...................  https://www.irs.gov/
                                                          W-2, Wage and Tax     irs-pdf/f4852.pdf.                                                                          pub/irs-pdf/
                                                          Statement or Form                                                                                                 i8949.pdf.
                                                          1099-R,
                                                          Distributions from
                                                          Pension Annuities,
                                                          Retirement or
                                                          Profit-Sharing
                                                          Plans, IRAs,
                                                          Insurance
                                                          Contracts, etc.
Form and Instruction.............  Form 4852(SP).......  Substitute for Form   Still under development    Form................  Form 8958...........  Allocation of Tax    https://www.irs.gov/
                                                          W-2, Wage and Tax     at the time of release                                                 Amounts Between      pub/irs-pdf/
                                                          Statement or Form     of this notice                                                         Certain              f8958.pdf.
                                                          1099-R,                                                                                      Individuals in
                                                          Distributions from                                                                           Community Property
                                                          Pension Annuities,                                                                           States.
                                                          Retirement or
                                                          Profit-Sharing
                                                          Plans, IRAs,
                                                          Insurance
                                                          Contracts, etc.
                                                          (Spanish Version).

[[Page 58926]]

 
Form and Instruction.............  Form 4868...........  Application for       https://www.irs.gov/pub/   Form................  Form 8962...........  Premium Tax Credit.  https://www.irs.gov/
                                                          Automatic Extension   irs-pdf/f4868.pdf.                                                                          pub/irs-pdf/
                                                          of Time to File                                                                                                   f8962.pdf.
                                                          Individual U.S.
                                                          Income Tax Return.
Form and Instruction.............  Form 4868 SP........  Solicitud de          https://www.irs.gov/pub/   Instruction.........  ....................  ...................  https://www.irs.gov/
                                                          Prorroga Automatica   irs-pdf/f4868sp.pdf.                                                                        pub/irs-pdf/
                                                          para Presentar la                                                                                                 i8962.pdf.
                                                          Declaracion del
                                                          Impuesto sobre el
                                                          Ingreso Personal de
                                                          los Estados Unidos.
Form and Instruction.............  Form 4952...........  Investment Interest   https://www.irs.gov/pub/   Form................  8993................  Section 250          https://www.irs.gov/
                                                          Expense Deduction.    irs-pdf/f4952.pdf.                                                     Deduction for        pub/irs-pdf/
                                                                                                                                                       Foreign-Derived      f8993.pdf.
                                                                                                                                                       Intangible Income
                                                                                                                                                       (FDII) and Global
                                                                                                                                                       Intangible Low-
                                                                                                                                                       Taxed Income
                                                                                                                                                       (GILTI).
Form and Instruction.............  Form 4970...........  Tax on Accumulation   https://www.irs.gov/pub/   Instruction.........  ....................  ...................  https://www.irs.gov/
                                                          Distribution of       irs-pdf/f4970.pdf.                                                                          pub/irs-pdf/
                                                          Trusts.                                                                                                           i8993.pdf.
Form and Instruction.............  Form 4972...........  Tax on Lump-Sum       https://www.irs.gov/pub/   Form................  Form 8994...........  Employer Credit for  https://www.irs.gov/
                                                          Distributions.        irs-pdf/f4972.pdf.                                                     Paid Family and      pub/irs-pdf/
                                                                                                                                                       Medical Leave.       f8994.pdf.
Form and Instruction.............  Form 5074...........  Allocation of         https://www.irs.gov/pub/   Instruction.........  ....................  ...................  https://www.irs.gov/
                                                          Individual Income     irs-pdf/f5074.pdf.                                                                          pub/irs-pdf/
                                                          Tax to Guam or the                                                                                                i8994.pdf.
                                                          Commonwealth of the
                                                          Northern Mariana
                                                          Islands (CNMI).
Form and Instruction.............  Form 5213...........  Election to Postpone  https://www.irs.gov/pub/   Form................  Form 8995...........  Qualified Business   https://www.irs.gov/
                                                          Determination as to   irs-pdf/f5213.pdf.                                                     Income Deduction     pub/irs-pdf/
                                                          Whether the                                                                                  Simplified           f8995.pdf.
                                                          Presumption Applies                                                                          Computation.
                                                          that an Activity is
                                                          Engaged in for
                                                          Profit.
Form.............................  Form 5329...........  Additional Taxes on   https://www.irs.gov/pub/   Instruction.........  ....................  ...................  https://www.irs.gov/
                                                          Qualified Plans       irs-pdf/f5329.pdf.                                                                          pub/irs-pdf/
                                                          (Including IRAs)                                                                                                  i8995.pdf.
                                                          and Other Tax-
                                                          Favored Accounts.
Instruction......................  ....................  ....................  https://www.irs.gov/pub/   Form................  Form 8995-A.........  Qualified Business   https://www.irs.gov/
                                                                                irs-pdf/i5329.pdf.                                                     Income Deduction.    pub/irs-pdf/
                                                                                                                                                                            f8995a.pdf.
Form.............................  Form 5405...........  First-Time Homebuyer  https://www.irs.gov/pub/   Form................  Schedule A (Form      Specified Service    https://www.irs.gov/
                                                          Credit.               irs-pdf/f5405.pdf.                               8995-A).              Trades or            pub/irs-pdf/
                                                                                                                                                       Businesses.          f8995aa.pdf.
Instruction......................  ....................  ....................  https://www.irs.gov/pub/   Form................  Schedule B (Form      Aggregation of       https://www.irs.gov/
                                                                                irs-pdf/i5405.pdf.                               8995-A).              Business             pub/irs-pdf/
                                                                                                                                                       Operations.          f8995ab.pdf.
Form.............................  Form 5471...........  Information Return    https://www.irs.gov/pub/   Form................  Schedule C (Form      Loss Netting And     https://www.irs.gov/
                                                          of U.S. Persons       irs-pdf/f5471.pdf.                               8995-A).              Carryforward.        pub/irs-pdf/
                                                          with Respect to                                                                                                   f8995ac.pdf.
                                                          Certain Foreign
                                                          Corporations.
Form.............................  Schedule J (Form      Accumulated Earnings  https://www.irs.gov/pub/   Form................  Schedule D (Form      Special Rules for    https://www.irs.gov/
                                    5471).                and Profits (E&P)     irs-pdf/f5471sj.pdf.                             8995-A).              Patrons of           pub/irs-pdf/
                                                          and Taxes of                                                                                 Agricultural or      f8995ad.pdf.
                                                          Controlled Foreign                                                                           Horticultural
                                                          Corporations.                                                                                Cooperatives.

[[Page 58927]]

 
Form.............................  Schedule M (Form      Transactions Between  https://www.irs.gov/pub/   Instruction.........  ....................  ...................  https://www.irs.gov/
                                    5471).                Controlled Foreign    irs-pdf/f5471sm.pdf.                                                                        pub/irs-pdf/
                                                          Corporation and                                                                                                   i8995a.pdf.
                                                          Shareholders or
                                                          Other Related
                                                          Persons.
Form.............................  Schedule O (Form      Organization or       https://www.irs.gov/pub/   Form................  9000................  Alternative Media    https://www.irs.gov/
                                    5471).                Reorganization of     irs-pdf/f5471so.pdf.                                                   Preference.          pub/irs-pdf/
                                                          Foreign                                                                                                           f9000.pdf.
                                                          Corporation, and
                                                          Acquisitions and
                                                          Dispositions of its
                                                          Stock.
Instruction......................  ....................  ....................  https://www.irs.gov/pub/   Form................  9000(SP)............  Alternative Media    https://www.irs.gov/
                                                                                irs-pdf/i5471.pdf.                                                     Preference           pub/irs-pdf/
                                                                                                                                                       (Spanish Version).   f9000sp.pdf.
Form.............................  Form 5695...........  Residential Energy    https://www.irs.gov/pub/   Form and Instruction  Form 9465...........  Installment          https://www.irs.gov/
                                                          Credits.              irs-pdf/f5695.pdf.                                                     Agreement Request.   pub/irs-pdf/
                                                                                                                                                                            f9465.pdf.
Instruction......................  ....................  ....................  https://www.irs.gov/pub/   Instruction.........  ....................  ...................  https://www.irs.gov/
                                                                                irs-pdf/i5695.pdf.                                                                          pub/irs-pdf/
                                                                                                                                                                            i9465.pdf.
Form.............................  Form 5713...........  International         https://www.irs.gov/pub/   Form and Instruction  Form 9465 SP........  Solicitud para un    https://www.irs.gov/
                                                          Boycott Report.       irs-pdf/f5713.pdf.                                                     Plan de Pagos a      pub/irs-pdf/
                                                                                                                                                       Plazos.              f9465sp.pdf.
Form.............................  Schedule A (Form      International         https://www.irs.gov/pub/   Instruction.........  ....................  ...................  https://www.irs.gov/
                                    5713).                Boycott Factor        irs-pdf/f5713sa.pdf.                                                                        pub/irs-pdf/
                                                          (Section 999(c)(1)).                                                                                              i9465sp.pdf.
Form.............................  Schedule B (Form      Specifically          https://www.irs.gov/pub/   Form................  Form T (Timber).....  Forest Activities    https://www.irs.gov/
                                    5713).                Attributable Taxes    irs-pdf/f5713sb.pdf.                                                   Schedules.           pub/irs-pdf/ft.pdf.
                                                          and Income (Section
                                                          999(c)(2)).
Form.............................  Schedule C (Form      Tax Effect of the     https://www.irs.gov/pub/   Instruction.........  ....................  ...................  https://www.irs.gov/
                                    5713).                International         irs-pdf/f5713sc.pdf.                                                                        pub/irs-pdf/it.pdf.
                                                          Boycott Provisions.
Instruction......................  ....................  ....................  https://www.irs.gov/pub/   Form and Instruction  Form W-4............  Employee's           https://www.irs.gov/
                                                                                irs-pdf/i5713.pdf.                                                     Withholding          pub/irs-pdf/fw4.pdf.
                                                                                                                                                       Allowance
                                                                                                                                                       Certificate.
Form.............................  Form 5884...........  Work Opportunity      https://www.irs.gov/pub/   Form and Instruction  Form W-4 (SP).......  Certificado de       https://www.irs.gov/
                                                          Cost.                 irs-pdf/f5884.pdf.                                                     Exencion de la       pub/irs-pdf/
                                                                                                                                                       Retencion del        fw4sp.pdf.
                                                                                                                                                       Empleado.
Instruction......................  ....................  ....................  https://www.irs.gov/pub/   Form and Instruction  Form W-4 (KO).......  Employee's           https://www.irs.gov/
                                                                                irs-pdf/i5884.pdf.                                                     Withholding          pub/irs-pdf/
                                                                                                                                                       Allowance            fw4ko.pdf.
                                                                                                                                                       Certificate
                                                                                                                                                       (Korean Version).
Form.............................  Form 5884-A.........  Credits for Affected  https://www.irs.gov/pub/   Form and Instruction  Form W-4 (RU).......  Employee's           https://www.irs.gov/
                                                          Disaster Area         irs-pdf/f5884a.pdf.                                                    Withholding          pub/irs-pdf/
                                                          Employees.                                                                                   Allowance            fw4ru.pdf.
                                                                                                                                                       Certificate
                                                                                                                                                       (Russian Version).
                                   Instruction (F5884A)  ....................  https://www.irs.gov/pub/   Form and Instructio.  Form W-4 (VIE)......  Employee's           https://www.irs.gov/
                                                                                irs-pdf/i5884a.pdf.                                                    Withholding          pub/irs-pdf/
                                                                                                                                                       Allowance            fw4vie.pdf.
                                                                                                                                                       Certificate
                                                                                                                                                       (Vietnamese
                                                                                                                                                       Version).
Form.............................  Form 6198...........  At-Risk Limitations.  https://www.irs.gov/pub/   Form and Instruction  Form W-4 (ZH-S).....  Employee's           https://www.irs.gov/
                                                                                irs-pdf/f6198.pdf.                                                     Withholding          pub/irs-pdf/
                                                                                                                                                       Allowance            fw4zhs.pdf.
                                                                                                                                                       Certificate
                                                                                                                                                       (Chinese--Simple
                                                                                                                                                       Version).
Instruction......................  ....................  ....................  https://www.irs.gov/pub/   Form and Instruction  Form W-4 (ZH-T).....  Employee's           https://www.irs.gov/
                                                                                irs-pdf/i6198.pdf.                                                     Withholding          pub/irs-pdf/
                                                                                                                                                       Allowance            fw4zht.pdf.
                                                                                                                                                       Certificate
                                                                                                                                                       (Chinese--Traditio
                                                                                                                                                       nal Version).
Form.............................  Form 6251...........  Alternative Minimum   https://www.irs.gov/pub/   Form and Instruction  Form W-4 P..........  Withholding          https://www.irs.gov/
                                                          Tax_Individuals.     irs-pdf/f6251.pdf.                                                     Certificate for      pub/irs-pdf/
                                                                                                                                                       Pension or Annuity   fw4p.pdf.
                                                                                                                                                       Payments.

[[Page 58928]]

 
Instruction......................  Form 6251...........  ....................  https://www.irs.gov/pub/   Form and Instruction  Form W-4 S..........  Request for Federal  https://www.irs.gov/
                                                                                irs-pdf/i6251.pdf.                                                     Income Tax           pub/irs-pdf/
                                                                                                                                                       Withholding from     fw4s.pdf.
                                                                                                                                                       Sick Pay.
Form and Instruction.............  Form 6252...........  Installment Sale      https://www.irs.gov/pub/   Form and Instruction  Form W-4 V..........  Voluntary            https://www.irs.gov/
                                                          Income.               irs-pdf/f6252.pdf.                                                     Withholding          pub/irs-pdf/
                                                                                                                                                       Request.             fw4v.pdf.
Form.............................  Form 6478...........  Biofuel Producer      https://www.irs.gov/pub/   Form and Instruction  Form W-4 R..........  Withholding          https://www.irs.gov/
                                                          Credit.               irs-pdf/f6478.pdf.                                                     Certificate for      pub/irs-pdf/
                                                                                                                                                       Retirement           fw4r.pdf.
                                                                                                                                                       Payments Other
                                                                                                                                                       Than Pensions or
                                                                                                                                                       Annuities.
Instruction......................  ....................  ....................  https://www.irs.gov/pub/   Form and Instruction  Form W-7............  Application for IRS  https://www.irs.gov/
                                                                                irs-pdf/i6478.pdf.                                                     Individual           pub/irs-pdf/fw7.pdf.
                                                                                                                                                       Taxpayer
                                                                                                                                                       Identification
                                                                                                                                                       Number.
Form.............................  Form 6765...........  Credit for            https://www.irs.gov/pub/   Instruction.........  ....................  ...................  https://www.irs.gov/
                                                          Increasing Research   irs-pdf/f6765.pdf.                                                                          pub/irs-pdf/iw7.pdf.
                                                          Activities.
Instruction......................  ....................  ....................  https://www.irs.gov/pub/   Form................  Form W-7 A..........  Application for      https://www.irs.gov/
                                                                                irs-pdf/i6765.pdf.                                                     Taxpayer             pub/irs-pdf/
                                                                                                                                                       Identification       fw7a.pdf.
                                                                                                                                                       Number for Pending
                                                                                                                                                       U.S. Adoptions.
Form and Instruction.............  Form 6781...........  Gains and Losses      https://www.irs.gov/pub/   Instruction.........  ....................  ...................  https://www.irs.gov/
                                                          from Section 1256     irs-pdf/f6781.pdf.                                                                          pub/irs-pdf/
                                                          Contracts and                                                                                                     iw7a.pdf.
                                                          Straddles.
Form.............................  Form 7203...........  S Corporation         https://www.irs.gov/pub/   Form and Instruction  Form W-7 (SP).......  Solicitud de Numero  https://www.irs.gov/
                                                          Shareholder Stock     irs-pdf/f7203.pdf.                                                     de Indenticacion     pub/irs-pdf/
                                                          and Debt Basis                                                                               Personal del         fw7sp.pdf.
                                                          Limitations.                                                                                 Contribuyente del
                                                                                                                                                       Servico de
                                                                                                                                                       Impuestos Internos.
Instruction......................  ....................  ....................  https://www.irs.gov/pub/   Instruction.........  ....................  ...................  https://www.irs.gov/
                                                                                irs-pdf/i7203.pdf.                                                                          pub/irs-pdf/
                                                                                                                                                                            iw7sp.pdf.
Form.............................  Form 7204...........  Consent to Extend     Still under development    Form................  Form W-7 (COA)......  Certificate of       https://www.irs.gov/
                                                          the Time to Assess    at the time of release                                                 Accuracy for IRS     pub/irs-pdf/
                                                          Tax Related to        of this notice.                                                        Individual           fw7coa.pdf.
                                                          Contested Foreign                                                                            Taxpayer
                                                          Income Taxes--                                                                               Identification
                                                          Provisional Foreign                                                                          Number.
                                                          Tax Credit
                                                          Agreement.
Instruction......................  ....................  ....................  Still under development    Other: Notice 2006-   ....................  ...................  https://www.irs.gov/
                                                                                at the time of release     52.                                                              pub/irs-irbs/irb06-
                                                                                of this notice                                                                              26.pdf.
Form.............................  Form 8082...........  Notice of             https://www.irs.gov/pub/   Other: Notice 2008-   ....................  ...................  https://www.irs.gov/
                                                          Inconsistent          irs-pdf/f8082.pdf.         40.                                                              pub/irs-irbs/irb08-
                                                          Treatment or                                                                                                      14.pdf.
                                                          Administrative
                                                          Adjustment Request
                                                          (AAR).
Instruction......................  ....................  ....................  https://www.irs.gov/pub/   Other: Publication    ....................  ...................  https://www.irs.gov/
                                                                                irs-pdf/i8082.pdf.         972 Tables.                                                      pub/irs-pdf/
                                                                                                                                                                            p972.pdf.
Form.............................  Form 8275...........  Disclosure Statement  https://www.irs.gov/pub/   Other: TD 9408......  ....................  ...................  https://www.irs.gov/
                                                                                irs-pdf/f8275.pdf.                                                                          pub/irs-irbs/irb08-
                                                                                                                                                                            33.pdf.
Instruction......................  ....................  ....................  https://www.irs.gov/pub/   Other: Rev. Proc.     ....................  ...................  https://www.irs.gov/
                                                                                irs-pdf/i8275.pdf.         2004-12.                                                         pub/irs-irbs/irb04-
                                                                                                                                                                            09.pdf.
Form.............................  Form 8275-R.........  Regulation            https://www.irs.gov/pub/
                                                          Disclosure            irs-pdf/f8275r.pdf.
                                                          Statement.
Instruction......................  ....................  ....................  https://www.irs.gov/pub/   Other: TD 9902......  ....................  ...................  https://
                                                                                irs-pdf/i8275r.pdf.                                                                         www.govinfo.gov/
                                                                                                                                                                            content/pkg/FR-2020-
                                                                                                                                                                            07-23/pdf/2020-
                                                                                                                                                                            15351.pdf?utm_medium
                                                                                                                                                                            =email&utm_campaign=
                                                                                                                                                                            subscription+mailing
                                                                                                                                                                            +list&A1utm_source=f
                                                                                                                                                                            ederalregister.gov.

[[Page 58929]]

 
Form.............................  Form 8283...........  Noncash Charitable    https://www.irs.gov/pub/   Other: TD 9920......  ....................  ...................  https://
                                                          Contributions.        irs-pdf/f8283.pdf.                                                                          www.govinfo.gov/
                                                                                                                                                                            content/pkg/FR-2020-
                                                                                                                                                                            10-01/pdf/2020-
                                                                                                                                                                            21777.pdf.
Instruction......................  ....................  ....................  https://www.irs.gov/pub/   Other: TD 9924......  ....................  ...................  https://
                                                                                irs-pdf/i8283.pdf.                                                                          www.govinfo.gov/
                                                                                                                                                                            content/pkg/FR-2020-
                                                                                                                                                                            10-06/pdf/2020-
                                                                                                                                                                            22071.pdf.
Form and Instruction.............  Form 8332...........  Release of Claim to   https://www.irs.gov/pub/   Other: TD 9959......  ....................  ...................  https://
                                                          Exemption for Child   irs-pdf/f8332.pdf.                                                                          www.govinfo.gov/
                                                          of Divorced or                                                                                                    content/pkg/FR-2022-
                                                          Separated Parents.                                                                                                01-04/pdf/2021-
                                                                                                                                                                            27887.pdf.
Form and Instruction.............  Form 8379...........  Injured Spouse Claim  https://www.irs.gov/pub/
                                                          and Allocation.       irs-pdf/f8379.pdf.
Instruction......................  ....................  ....................  https://www.irs.gov/pub/irs-pdf/i8379.pdf.
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[FR Doc. 2022-20960 Filed 9-27-22; 8:45 am]
BILLING CODE 4830-01-P