[Federal Register Volume 89, Number 172 (Thursday, September 5, 2024)] [Notices] [Pages 72699-72713] From the Federal Register Online via the Government Publishing Office [www.gpo.gov] [FR Doc No: 2024-19918] ----------------------------------------------------------------------- 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 4, 2024 to be assured of consideration. ADDRESSES: Direct all written comments to Andres Garcia, Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or by email to [email protected]. Please include, ``OMB Number: 1545-0074--Public Comment Request Notice'' in the Subject line. FOR FURTHER INFORMATION CONTACT: Requests for additional information or copies of this collection can be directed to R. Joseph Durbala, at (202) 317-5746, at Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or through the internet at [email protected]. SUPPLEMENTARY INFORMATION: Tax Compliance Burden Tax compliance burden is defined as the time and money taxpayers spend to comply with their tax filing responsibilities. Time-related activities include recordkeeping, tax planning, gathering tax materials, learning about the law and what you need to do, and completing and submitting the return. Out-of-pocket costs include expenses such as purchasing tax software, paying a third-party preparer, and printing and postage. Tax compliance burden does not include a taxpayer's tax liability, economic inefficiencies caused by sub-optimal choices related to tax deductions or credits, or psychological costs. Proposed PRA Submission to OMB Title: U.S. Income Tax Return for Individual Taxpayers. OMB Number: 1545-0074. Form Numbers: 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 also 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. In filing season 2025, the Internal Revenue Service (IRS) will continue to employ its free direct e-file tax return system (Direct File) as an optional service available to taxpayers with supported tax situations. It is anticipated that all 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 notice from OMB. 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: 172,900,000. Preliminary Estimated Time per Respondent (Hours): 13 hrs. 6 mins. Preliminary Estimated Total Annual Time (Hours): 2,266,000,000. Preliminary Estimated Total Annual Monetized Time ($): 46,672,000,000. Preliminary Estimated Total Out-of-Pockets Costs ($): 45,684,000,000. Preliminary Estimated Total Monetized Burden ($): 92,356,000,000. Note: Total Monetized Burden = Total Out-of-Pocket Costs + Total Annual Monetized Time. Note: Amounts below are estimates for Fiscal Year (FY) 2025. Reported time and cost burdens are national averages and do not necessarily reflect a ``typical case.'' Most taxpayers experience lower than average burden, with taxpayer burden varying considerably by taxpayer type. Detail may not add due to rounding. ICB Estimates for the 1040/SR/NR/NR-EZ/X Series of Returns and Supporting Forms and Schedules [FY2025] ---------------------------------------------------------------------------------------------------------------- Program change FY24 due to FY25 adjustment ---------------------------------------------------------------------------------------------------------------- Number of Respondents..................................... 171,800,000 1,100,000 172,900,000 Burden in Hours........................................... 2,249,000,000 17,000,000 2,266,000,000 Monetized Time Burden..................................... $46,342,000,000 $330,000,000 $46,672,000,000 [[Page 72700]] Out-of-Pocket Costs....................................... $45,365,000,000 $319,000,000 $45,684,000,000 ----------------------------------------------------- Total Monetized Burden.................................... $91,707,000,000 $649,000,000 $92,356,000,000 ---------------------------------------------------------------------------------------------------------------- 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 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: August 30, 2024. Ronald J. Durbala, IRS Tax Analyst. [[Page 72701]] Individual Tax Forms -------------------------------------------------------------------------------------------------------------------------------------------------------- Type Form No. Form name URL Type Form No. Form name URL -------------------------------------------------------------------------------------------------------------------------------------------------------- Form........... Form 1040....... U.S. Individual https://www.irs.gov/ Form............. Form 8275-R..... Regulation https://www.irs.gov/ Income Tax pub/irs-dft/f1040_ Disclosure pub/irs-pdf/ Return. dft.pdf. Statement. f8275r.pdf Instructions... ................ ................ https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/ pub/irs-pdf/ pub/irs-pdf/ i1040gi.pdf. i8275r.pdf Form........... Form 1040 (SP).. U.S Individual https://www.irs.gov/ Form............. Form 8283....... Noncash https://www.irs.gov/ Income Tax pub/irs-dft/f1040sp-- Charitable pub/irs-pdf/ Return (Spanish dft.pdf. Contributions. f8283.pdf version). Instructions... ................ ................ https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/ pub/irs-dft/i1040sp_ pub/irs-pdf/ dft.pdf. i8283.pdf Form........... Form 1040 Form 1040 https://www.irs.gov/ Form and Form 8332....... Release/ https://www.irs.gov/ Schedule 1. Schedule 1 pub/irs-dft/f1040s1_ Instructions. Revocation of pub/irs-pdf/ Additional dft.pdf. Release of f8332.pdf Income and Claim to Adjustments to Exemption for Income. Child by Custodial Parent. Form........... Form 1040 Additional https://www.irs.gov/ Form and Form 8379....... Injured Spouse https://www.irs.gov/ Schedule 1 (SP). Income and pub/irs-dft/f1040s1s- Instructions. Allocation. pub/irs-pdf/ Adjustments to -dft.pdf. f8379.pdf Income in Spanish. Form........... Form 1040 Additional Taxes https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/ Schedule 2. pub/irs-dft/f1040s2_ pub/irs-pdf/ dft.pdf. i8379.pdf Form........... Form 1040 Additional Taxes https://www.irs.gov/ Form and Form 8396....... Mortgage https://www.irs.gov/ Schedule 2 (SP). (Spanish pub/irs-dft/f1040s2s- Instructions. Interest Credit. pub/irs-pdf/ version). -dft.pdf. f8396.pdf Form........... Form 1040 Additional https://www.irs.gov/ Form............. Form 8404....... Interest Charge https://www.irs.gov/ Schedule 3. Credits and pub/irs-dft/f1040s3_ on DISC-Related pub/irs-pdf/ Payments. dft.pdf. Deferred Tax f8404.pdf Liability. Form........... Form 1040 Additional https://www.irs.gov/ Form and Form 8453....... U.S. Individual https://www.irs.gov/ Schedule 3 (SP). Credits and pub/irs-dft/f1040s3s- Instructions. Income Tax pub/irs-pdf/ Payments -dft.pdf. Transmittal for f8453.pdf (Spanish an IRS e-file version). Return. Form........... Form 1040-C..... U.S. Departing https://www.irs.gov/ Form and Form 8453 (SP).. U.S. Individual https://www.irs.gov/ Alien Income pub/irs-pdf/ Instructions. Income Tax pub/irs-pdf/ Tax Return. f1040c.pdf. Transmittal for f8453sp.pdf an IRS e-file Return (Spanish version). Instructions... ................ ................ https://www.irs.gov/ Form............. Form 8582....... Passive Activity https://www.irs.gov/ pub/irs-pdf/ Loss Limitation. pub/irs-pdf/ i1040c.pdf. f8582.pdf Form........... Form 1040 X..... Amended U.S. https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/ Individual pub/irs-pdf/ pub/irs-pdf/ Income Tax f1040x.pdf. i8582.pdf Return. Instructions... ................ ................ https://www.irs.gov/ Form............. Form 8582-CR.... Passive Activity https://www.irs.gov/ pub/irs-dft/i1040x_ Credit pub/irs-pdf/ dft.pdf. Limitations. f8582cr.pdf Form........... Form 1040 NR.... U.S. Nonresident https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/ Alien Income pub/irs-dft/f1040nr_ pub/irs-pdf/ Tax Return. dft.pdf. i8582cr.pdf Instructions... ................ ................ https://www.irs.gov/ Form............. Form 8586....... Low-Income https://www.irs.gov/ pub/irs-pdf/ Housing Credit. pub/irs-pdf/ i1040nr.pdf. f8586.pdf Form........... Form 1040 NR U.S. Nonresident https://www.irs.gov/ Form............. Form 8594....... Asset https://www.irs.gov/ (SP). Alien Income pub/irs-pdf/ Acquisition pub/irs-pdf/ Tax Return f1040nrs.pdf. Statement Under f8594.pdf (Spanish Section 1060. Version). Instructions... ................ ................ https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/ pub/irs-dft/i1040nrs- pub/irs-pdf/ -dft.pdf. i8594.pdf Form........... 1040 NR Tax on Income https://www.irs.gov/ Form............. Form 8606....... Nondeductible https://www.irs.gov/ (Schedule NEC). Not Effectively pub/irs-dft/f1040nrn- IRAs. pub/irs-pdf/ Connected with -dft.pdf. f8606.pdf a U.S. Trade or Business. Form........... 1040 NR Tax on Income https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/ (Schedule NEC) Not Effectively pub/irs-pdf/ pub/irs-pdf/ (SP). Connected with f1040nrn.pdf. i8606.pdf a U.S. Trade or Business (Spanish Version). [[Page 72702]] Form........... 1040 NR Itemized https://www.irs.gov/ Form............. Form 8609-A..... Annual Statement https://www.irs.gov/ (Schedule A). Deductions. pub/irs-dft/f1040nra- for Low-Income pub/irs-pdf/ -dft.pdf. Housing Credit. f8609a.pdf Form........... 1040 NR Itemized https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/ (Schedule A) Deductions pub/irs-pdf/ pub/irs-pdf/ (SP). (Spanish f1040nra.pdf. i8609a.pdf Version). Form........... 1040 NR Other https://www.irs.gov/ Form and Form 8611....... Recapture of Low- https://www.irs.gov/ (Schedule OI). Information. pub/irs-dft/f1040nro- Instructions. Income Housing pub/irs-pdf/ -dft.pdf. Credit. f8611.pdf Form........... 1040 NR Other https://www.irs.gov/ Form............. Form 8615....... Tax for Certain https://www.irs.gov/ (Schedule OI) Information pub/irs-pdf/ Children Who pub/irs-pdf/ (SP). (Spanish f1040ois.pdf. Have Unearned f8615.pdf Version). Income. Form........... 1040 NR Gain or Loss of https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/ (Schedule P). Foreign Persons pub/irs-dft/f1040nrp- pub/irs-pdf/ from Sale or -dft.pdf. i8615.pdf Exchange of Certain Partnership Interests. Form........... Form 1040-PR.... U.S. Self- https://www.irs.gov/ Form............. Form 8621....... Information https://www.irs.gov/ Employment Tax pub/irs-pdf/ Return by a pub/irs-pdf/ Return f1040pr.pdf. Shareholder of f8621.pdf (Including the a Passive Additional Foreign Child Tax Investment Credit for Bona Company or Fide Residents Qualified of Puerto Rico) Electing Fund. (Puerto Rico Version). Instructions... ................ ................ https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/ pub/irs-pdf/ pub/irs-pdf/ i1040pr.pdf. i8621.pdf Form........... Form 1040-SR.... U.S. Tax Return https://www.irs.gov/ Form............. Form 8621-A..... Return by a https://www.irs.gov/ for Seniors. pub/irs-pdf/ Shareholder pub/irs-pdf/ f1040s.pdf. Making Certain f8621a.pdf Late Elections to End Treatment as a Passive Foreign Investment Company. Form........... Form 1040-SR Tax Return for https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/ (SP). Seniors pub/irs-pdf/ pub/irs-pdf/ (Spanish f1040srs.pdf. i8621a.pdf version). Form........... Form 1040-SS.... U.S. Self- https://www.irs.gov/ Form and Form 8689....... Allocation of https://www.irs.gov/ Employment Tax pub/irs-dft/f1040ss_ Instructions. Individual pub/irs-pdf/ Return dft.pdf. Income Tax to f8689.pdf (Including the the U.S. Virgin Additional Islands. Child Tax Credit for Bona Fide Residents of Puerto Rico). Instructions... ................ ................ https://www.irs.gov/ Form............. Form 8697....... Interest https://www.irs.gov/ pub/irs-pdf/ Computation pub/irs-pdf/ i1040ss.pdf. Under the Look- f8697.pdf Back Method for Completed Long- Term Contracts. Form........... Form 1040-SS U.S. Self- https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/ (SP). Employment Tax pub/irs-dft/f1040sss- pub/irs-pdf/ Return -dft.pdf. i8697.pdf (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico) (Spanish Version). Instructions... ................ ................ https://www.irs.gov/ Form............. Form 8801....... Credit for Prior https://www.irs.gov/ pub/irs-dft/i1040sss- Year Minimum pub/irs-pdf/ -dft.pdf. Tax- f8801.pdf Individuals, Estates, and Trusts. Form........... Schedule A Itemized https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/ (1040). Deductions. pub/irs-dft/f1040sa-- pub/irs-pdf/ dft.pdf. i8801.pdf [[Page 72703]] Instructions... ................ ................ https://www.irs.gov/ Form and Form 8814....... Parents' https://www.irs.gov/ pub/irs-pdf/ Instructions. Election to pub/irs-pdf/ i1040sca.pdf. Report Child's f8814.pdf Interest and Dividends. Form........... Schedule B (Form Interest and https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/ 1040). Ordinary pub/irs-dft/f1040sb-- pub/irs-pdf/ Dividends. dft.pdf. i8814.pdf Instructions... ................ ................ https://www.irs.gov/ Form and Form 8815....... Exclusion of https://www.irs.gov/ pub/irs-pdf/ Instructions. Interest from pub/irs-pdf/ i1040sb.pdf. Series EE and I f8815.pdf U.S. Savings Bonds Issued After 1989. Form........... Schedule C (Form Profit or Loss https://www.irs.gov/ Form and Form 8818....... Optional Form to https://www.irs.gov/ 1040). from Business. pub/irs-dft/f1040sc-- Instructions. Record pub/irs-pdf/ dft.pdf. Redemption of f8818.pdf Series EE and I U.S. Savings Bonds Issued After 1989. Instructions... ................ ................ https://www.irs.gov/ Form and Form 8820....... Orphan Drug https://www.irs.gov/ pub/irs-pdf/ Instructions. Credit. pub/irs-pdf/ i1040sc.pdf. f8820.pdf Form........... Schedule C (SP) Profit or Loss https://www.irs.gov/ Form............. Form 8824....... Like-Kind https://www.irs.gov/ (Form 1040). from Business pub/irs-dft/f1040scs- Exchanges. pub/irs-pdf/ (Spanish -dft.pdf. f8824.pdf Version). Instructions... ................ ................ https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/ pub/irs-pdf/ pub/irs-pdf/ i1040scs.pdf. i8824.pdf Form........... Schedule D (Form Capital Gains https://www.irs.gov/ Form and Form 8826....... Disabled Access https://www.irs.gov/ 1040). and Losses. pub/irs-dft/f1040sd-- Instructions. Credit. pub/irs-pdf/ dft.pdf. f8826.pdf Instructions... ................ ................ https://www.irs.gov/ Form............. Form 8828....... Recapture of https://www.irs.gov/ pub/irs-pdf/ Federal pub/irs-pdf/ i1040sd.pdf. Mortgage f8828.pdf Subsidy. Form........... Schedule E (Form Supplemental https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/ 1040). Income and Loss. pub/irs-dft/f1040se-- pub/irs-pdf/ dft.pdf. i8828.pdf Instructions... ................ ................ https://www.irs.gov/ Form............. Form 8829....... Expenses for https://www.irs.gov/ pub/irs-pdf/ Business Use of pub/irs-pdf/ i1040se.pdf. Your Home. f8829.pdf Form........... Schedule EIC Earned Income https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/ (Form 1040). Credit. pub/irs-dft/f1040sei- pub/irs-pdf/ -dft.pdf. i8829.pdf Form........... Schedule EIC Earned Income https://www.irs.gov/ Form and Form 8833....... Treaty-Based https://www.irs.gov/ (SP) (F. 1040). Credit (Spanish pub/irs-dft/f1040sep- Instructions. Return Position pub/irs-pdf/ version). -dft.pdf. Disclosure f8833.pdf Under Section 6114 or 7701(b). Form........... Schedule F (Form Profit or Loss https://www.irs.gov/ Form............. Form 8834....... Qualified https://www.irs.gov/ 1040). from Farming. pub/irs-dft/f1040sf-- Electric pub/irs-pdf/ dft.pdf. Vehicle Credit. f8834.pdf Instructions... ................ ................ https://www.irs.gov/ Form and Form 8835....... Renewable https://www.irs.gov/ pub/irs-dft/i1040sf_ Instructions. Electricity, pub/irs-pdf/ dft.pdf. Refined Coal, f8835.pdf and Indian Coal Production Credit. Form........... Schedule F (SP) Profit or Loss https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/ (Form 1040). from Farming pub/irs-dft/f1040sfs- pub/irs-pdf/ (Spanish -dft.pdf. i8835.pdf Version). Instructions... ................ ................ https://www.irs.gov/ Form and Form 8838....... Consent to https://www.irs.gov/ pub/irs-dft/i1040sfs- Instructions. Extend the Time pub/irs-pdf/ -dft.pdf. to Assess Tax f8838.pdf Under Section 367-Gain Recognition Agreement. Form........... Schedule H (Form Household https://www.irs.gov/ Form and Form 8838-P..... Consent To https://www.irs.gov/ 1040). Employment pub/irs-dft/f1040sh-- Instructions. Extend the Time pub/irs-dft/f8838p-- Taxes. dft.pdf. To Assess Tax dft.pdf Pursuant to the Gain Deferral Method (Section 721(c)). Instructions... ................ ................ https://www.irs.gov/ Form............. Form 8839....... Qualified https://www.irs.gov/ pub/irs-dft/i1040sh_ Adoption pub/irs-pdf/ dft.pdf. Expenses. f8839.pdf Form........... Schedule H (SP) Household https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/ (Form 1040). Employment pub/irs-dft/f1040shs- pub/irs-pdf/ Taxes (Spanish -dft.pdf. i8839.pdf Version). Instructions... ................ ................ https://www.irs.gov/ Form and Form 8840....... Closer https://www.irs.gov/ pub/irs-pdf/ Instructions. Connection pub/irs-pdf/ i1040shs.pdf. Exception f8840.pdf Statement for Aliens. [[Page 72704]] Form........... Schedule H (PR) Household https://www.irs.gov/ Form and Form 8843....... Statement for https://www.irs.gov/ (Form 1040). Employment pub/irs-pdf/ Instructions. Exempt pub/irs-pdf/ Taxes (Puerto f1040prh.pdf. Individuals and f8843.pdf Rico Version). Individuals with a Medical Condition. Instructions... ................ ................ https://www.irs.gov/ Form and Form 8844....... Empowerment Zone https://www.irs.gov/ pub/irs-pdf/ Instructions. Employment pub/irs-pdf/ i1040prh.pdf. Credit. f8844.pdf Form........... Schedule J (Form Income Averaging https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/ 1040). for Farmers and pub/irs-dft/f1040sj-- pub/irs-pdf/ Fishermen. dft.pdf. i8844.pdf Instructions... ................ ................ https://www.irs.gov/ Form............. Form 8845....... Indian https://www.irs.gov/ pub/irs-dft/i1040sj_ Employment pub/irs-pdf/ dft.pdf. Credit. f8845.pdf Form........... Schedule LEP Request for https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/ (Form 1040). Change in pub/irs-dft/f1040lep- pub/irs-pdf/ Language -dft.pdf. i8845.pdf Preference. Instructions... ................ ................ https://www.irs.gov/ Form and Form 8846....... Credit for https://www.irs.gov/ pub/irs-pdf/ Instructions. Employer Social pub/irs-pdf/ i1040lep.pdf. Security and f8846.pdf Medicare Taxes Paid on Certain Employee Tips. Form........... Schedule LEP Request for https://www.irs.gov/ Form............. Form 8853....... Archer MSAa and https://www.irs.gov/ (SP) (Form 1040 Change in pub/irs-dft/f1040les- Long-Term Care pub/irs-pdf/ (SP)). Language -dft.pdf. Insurance f8853.pdf Preference Contracts. (Spanish Version). Form........... Schedule R (Form Credit for the https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/ 1040). Elderly or the pub/irs-dft/f1040sr-- pub/irs-pdf/ Disabled. dft.pdf. i8853.pdf Instructions... ................ ................ https://www.irs.gov/ Form............. Form 8854....... Initial and https://www.irs.gov/ pub/irs-pdf/ Annual pub/irs-pdf/ i1040sr.pdf. Expatriation f8854.pdf Statement. Form........... Schedule SE Self-Employment https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/ (Form 1040). Tax. pub/irs-dft/f1040sse- pub/irs-pdf/ -dft.pdf. i8854.pdf Instructions... ................ ................ https://www.irs.gov/ Form............. Form 8858....... Information https://www.irs.gov/ pub/irs-dft/i1040sse- Return of U.S. pub/irs-pdf/ -dft.pdf. Persons with f8858.pdf Respect to Foreign Disregarded Entities (FDEs) and Foreign Branches (FBs). Form........... Schedule SE (SP) Self-Employment https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/ (Form 1040). Tax (Spanish pub/irs-dft/f1040ssp- pub/irs-pdf/ Version). -dft.pdf. i8858.pdf Instructions... ................ ................ https://www.irs.gov/ Form............. Schedule M (Form Transactions https://www.irs.gov/ pub/irs-dft/i1040ssp- 8858). Between Foreign pub/irs-pdf/ -dft.pdf. Disregarded f8858sm.pdf Entity (FDE) or Foreign Branch (FB)and the Filer or Other Related Entities. Form and Form 1040 V..... Payment Voucher. https://www.irs.gov/ Form............. Form 8859....... Carryforward of https://www.irs.gov/ Instructions. pub/irs-dft/f1040v_ the District of pub/irs-pdf/ dft.pdf. Columbia First- f8859.pdf Time Homebuyer Credit. Form and Form 1040 ES/OCR Estimated Tax Form 1040-ES(OCR) Form............. Form 8862....... Information to https://www.irs.gov/ Instructions. for Individuals contains four Claim Earned pub/irs-pdf/ (Optical estimated tax Income Credit f8862.pdf Character payment vouchers. After Recognition Form 1040-ES (OCR) Disallowance. with Form is included in the 1040V). 2021 Tax Package 1040ES/V mail out. Form and Form 1040 ES.... Estimate Tax for https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/ Instructions. Individuals. pub/irs-pdf/ pub/irs-pdf/ f1040es.pdf. i8862.pdf Form and Form 1040 ES U.S. Estimated https://www.irs.gov/ Form............. Form 8862 (SP).. Information to https://www.irs.gov/ Instructions. (NR). Tax for pub/irs-pdf/ Claim Earned pub/irs-pdf/ Nonresident f1040esn.pdf. Income Credit f8862sp.pdf Alien After Individuals. Disallowance (Spanish Version). [[Page 72705]] Form and Form 1040 ES Estimated https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/ Instructions. (PR). Federal Tax on pub/irs-pdf/ pub/irs-pdf/ Self Employment f1040esp.pdf. i8862sp.pdf Income and on Household Employees (Residents of Puerto Rico). Form........... Schedule 8812 Credits for https://www.irs.gov/ Form............. Form 8863....... Education https://www.irs.gov/ (Form 1040). Qualifying pub/irs-dft/f1040s8-- Credits pub/irs-pdf/ Children and dft.pdf. (American f8863.pdf Other Opportunity and Dependents. Lifetime Learning Credits). Instructions... ................ ................ https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/ pub/irs-dft/i1040s8_ pub/irs-pdf/ dft.pdf. i8863.pdf Form........... Schedule 8812 Credits for https://www.irs.gov/ Form............. Form 8864....... Biodiesel and https://www.irs.gov/ (SP) (Form Qualifying pub/irs-dft/f1040s8s- Renewable pub/irs-pdf/ 1040). Children and -dft.pdf. Diesel Fuels f8864.pdf Other Credit. Dependents (Spanish version). Instructions... ................ ................ https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/ pub/irs-pdf/ pub/irs-pdf/ i1040s8s.pdf. i8864.pdf Form........... 172............. Net Operating Still under Form............. Form 8865....... Return of U.S. https://www.irs.gov/ Losses (NOLs) development at the Persons with pub/irs-pdf/ for time of release of Respect to f8865.pdf Individuals, this notice. Certain Foreign Estates, and Partnerships. Trusts. Form........... Form 461........ Limitation on https://www.irs.gov/ Form............. Schedule K-1 Partner's Share https://www.irs.gov/ Business Losses. pub/irs-pdf/f461.pdf. (Form 8865). of Income, pub/irs-pdf/ Deductions, f8865sk1.pdf Credits, etc. Instructions... ................ ................ https://www.irs.gov/ Form............. Schedule K-2 Partners' https://www.irs.gov/pub/irs-pdf/i461.pdf. (Form 8865). Distributive pub/irs-pdf/ Share Items-- f8865sk2.pdf International. Form and Form 673........ Statement for https://www.irs.gov/ Form............. Schedule K-3 Partner's Share https://www.irs.gov/ Instructions. Claiming pub/irs-pdf/f673.pdf. (Form 8865). of Income, pub/irs-pdf/ Exemption from Deductions, f8865sk3.pdf Withholding on Credits, etc. Foreign Earned International. Income Eligible for the Exclusion(s) Provided by Section 911. Form........... Form 926........ Return by a U.S. https://www.irs.gov/ Form............. Schedule O (Form Transfer of https://www.irs.gov/ Transferor of pub/irs-pdf/f926.pdf. 8865). Property to a pub/irs-pdf/ Property to a Foreign f8865so.pdf Foreign Partnership Corporation. (Under section 6038B). Instructions... ................ ................ https://www.irs.gov/ Form............. Schedule P (Form Acquisitions, https://www.irs.gov/pub/irs-pdf/i926.pdf. 8865). Dispositions, pub/irs-pdf/ and Changes of f8865sp.pdf Interests in a Foreign Partnership. Form........... Form 965-A...... Individual https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/ Report of Net pub/irs-pdf/ pub/irs-pdf/ 965 Tax f965a.pdf. i8865.pdf Liability. Instructions... ................ ................ https://www.irs.gov/ Form............. Form 8866....... Interest https://www.irs.gov/ pub/irs-pdf/ Computation pub/irs-pdf/ i965a.pdf. Under the Look- f8866.pdf Back Method for Property Depreciated Under the Income Forecast Method. Form........... Form 965-C...... Transfer https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/ Agreement Under pub/irs-pdf/ pub/irs-pdf/ 965(h)(3). f965c.pdf. i8866.pdf Instructions... ................ ................ https://www.irs.gov/ ................. Form 8867....... Paid Preparer's https://www.irs.gov/ pub/irs-pdf/ Due Diligence pub/irs-pdf/ i965c.pdf. Checklist. f8867.pdf Form and Form 970........ Application to https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/ Instructions. Use LIFO pub/irs-pdf/f970.pdf. pub/irs-pdf/ Inventory i8867.pdf Method. Form and Form 972........ Consent of https://www.irs.gov/ Form............. Form 8873....... Extraterritorial https://www.irs.gov/ Instructions. Shareholder to pub/irs-pdf/f972.pdf. Income pub/irs-pdf/ Include Exclusion. f8873.pdf Specific Amount in Gross Income. [[Page 72706]] Form........... Form 982........ Reduction of Tax https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/ Attributes Due pub/irs-pdf/f982.pdf. pub/irs-pdf/ to Discharge of i8873.pdf Indebtedness (and Section 1082 Basis Adjustment). Instructions... ................ ................ https://www.irs.gov/ Form and Form 8874....... New Markets https://www.irs.gov/pub/irs-pdf/i982.pdf. Instructions. Credit. pub/irs-pdf/ f8874.pdf Form........... Form 1045....... Application for https://www.irs.gov/ Form and Form 8878....... IRS e-file https://www.irs.gov/ Tentative pub/irs-pdf/ Instructions. Signature pub/irs-pdf/ Refund. f1045.pdf. Authorization f8878.pdf for Form 4868 or Form 2350. Instructions... ................ ................ https://www.irs.gov/ Form and Form 8878 SP.... IRS e-file https://www.irs.gov/ pub/irs-pdf/ Instructions. Signature pub/irs-pdf/ i1045.pdf. Authorization f8878sp.pdf for Form 4868 or Form 2350 (Spanish Version). Form........... Form 1098-F..... Fines, Penalties https://www.irs.gov/ Form and Form 8879....... IRS e-file https://www.irs.gov/ and Other pub/irs-pdf/ Instructions. Signature pub/irs-pdf/ Amounts. f1098f.pdf. Authorization. f8879.pdf Instructions... ................ ................ https://www.irs.gov/ Form and Form 8879 SP.... IRS e-file https://www.irs.gov/ pub/irs-pdf/ Instructions. Signature pub/irs-pdf/ i1098f.pdf. Authorization f8879sp.pdf (Spanish Version). Form........... Form 1116....... Foreign Tax https://www.irs.gov/ Form and Form 8880....... Credit for https://www.irs.gov/ Credit pub/irs-pdf/ Instructions. Qualified pub/irs-pdf/ (Individual, f1116.pdf. Retirement f8880.pdf Estate, or Savings Trust). Contributions. Instructions... ................ ................ https://www.irs.gov/ Form............. Form 8881....... Credit for Small https://www.irs.gov/ pub/irs-pdf/ Employer pub/irs-pdf/ i1116.pdf. Pension Plan f8881.pdf Startup Costs. Form and Form 1127....... Application for https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/ Instructions. Extension of pub/irs-pdf/ pub/irs-pdf/ Time for f1127.pdf. i8881.pdf Payment of Tax Due to Undue Hardship. Form........... Form 1128....... Application to https://www.irs.gov/ Form and Form 8882....... Credit for https://www.irs.gov/ Adopt, Change pub/irs-pdf/ Instructions. Employer- pub/irs-pdf/ or Retain a Tax f1128.pdf. Provided Child f8882.pdf Year. Care Facilities and Services. Instructions... ................ ................ https://www.irs.gov/ Form............. Form 8886....... Reportable https://www.irs.gov/ pub/irs-pdf/ Transaction pub/irs-pdf/ i1128.pdf. Disclosure f8886.pdf Statement. Form and Form 1310....... Statement of https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/ Instructions. Person Claiming pub/irs-pdf/ pub/irs-pdf/ Refund Due a f1310.pdf. i8886.pdf Deceased Taxpayer. Form........... Form 2106....... Employee https://www.irs.gov/ Form and Form 8888....... Allocation of https://www.irs.gov/ Business pub/irs-pdf/ Instructions. Refund pub/irs-pdf/ Expenses. f2106.pdf. (Including f8888.pdf Savings Bond Purchases). Instructions... ................ ................ https://www.irs.gov/ Form............. Form 8889....... Health Savings https://www.irs.gov/ pub/irs-pdf/ Accounts (HSAs). pub/irs-pdf/ i2106.pdf. f8889.pdf Form and Form 2120....... Multiple Support https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/ Instructions. Declaration. pub/irs-pdf/ pub/irs-pdf/ f2120.pdf. i8889.pdf Form........... Form 2210....... Underpayment of https://www.irs.gov/ Form and Form 8896....... Low Sulfur https://www.irs.gov/ Estimated Tax pub/irs-pdf/ Instructions. Diesel Fuel pub/irs-pdf/ by Individuals, f2210.pdf. Production f8896.pdf Estates, and Credit. Trusts. Instructions... ................ ................ https://www.irs.gov/ Form............. Form 8898....... Statement for https://www.irs.gov/ pub/irs-pdf/ Individuals Who pub/irs-pdf/ i2210.pdf. Begin or End f8898.pdf Bona Fide Residence in a U.S. Possession. [[Page 72707]] Form........... Form 2210-F..... Underpayment of https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/ Estimated Tax pub/irs-pdf/ pub/irs-pdf/ by Farmers and f2210f.pdf. i8898.pdf Fishermen. Instructions... ................ ................ https://www.irs.gov/ Form............. Form 8900....... Qualified https://www.irs.gov/ pub/irs-pdf/ Railroad Track pub/irs-pdf/ i2210f.pdf. Maintenance f8900.pdf Credit. Form and Form 2350....... Application for https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/ Instructions. Extension of pub/irs-pdf/ pub/irs-pdf/ Time to File f2350.pdf. i8900.pdf U.S. Income Tax Return. Form and Form 2350 SP.... Application for https://www.irs.gov/ Form............. Form 8903....... Domestic https://www.irs.gov/ Instructions. Extension of pub/irs-pdf/ Production pub/irs-pdf/ Time to File f2350sp.pdf. Activities f8903.pdf U.S. Income Tax Deduction. Return (Spanish Version). Form........... Form 2441....... Child and https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/ Dependent Care pub/irs-pdf/ pub/irs-pdf/ Expenses. f2441.pdf. i8903.pdf Instructions... ................ ................ https://www.irs.gov/ Form and Form 8906....... Distilled https://www.irs.gov/ pub/irs-pdf/ Instructions. Spirits Credit. pub/irs-pdf/ i2441.pdf. f8906.pdf Form........... Form 2555....... Foreign Earned https://www.irs.gov/ Form............. Form 8908....... Energy Efficient https://www.irs.gov/ Income. pub/irs-pdf/ Home Credit. pub/irs-pdf/ f2555.pdf. f8908.pdf Instructions... ................ ................ https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/ pub/irs-pdf/ pub/irs-pdf/ i2555.pdf. i8908.pdf Form........... Form 3115....... Application for https://www.irs.gov/ Form............. Form 8910....... Alternative https://www.irs.gov/ Change in pub/irs-pdf/ Motor Vehicle pub/irs-pdf/ Accounting f3115.pdf. Credit. f8910.pdf Method. Instructions... ................ ................ https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/ pub/irs-pdf/ pub/irs-pdf/ i3115.pdf. i8910.pdf Form........... Form 3468....... Investment https://www.irs.gov/ Form............. Form 8911....... Alternative Fuel https://www.irs.gov/ Credit. pub/irs-pdf/ Vehicle pub/irs-pdf/ f3468.pdf. Refueling f8911.pdf Property Credit. Instructions... ................ ................ https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/ pub/irs-pdf/ pub/irs-pdf/ i3468.pdf. i8911.pdf Form........... Form 3520....... Annual Return to https://www.irs.gov/ Form............. Schedule A (Form Alternative Fuel https://www.irs.gov/ Report pub/irs-pdf/ 8911). Vehicle pub/irs-dft/f8911sa-- Transactions f3520.pdf. Refueling dft.pdf with Foreign Property. Trusts and Receipt of Certain Foreign Gifts. Instructions... ................ ................ https://www.irs.gov/ Form............. Form 8912....... Credit to https://www.irs.gov/ pub/irs-pdf/ Holders of Tax pub/irs-pdf/ i3520.pdf. Credit Bonds. f8912.pdf Form........... Form 3520-A..... Annual https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/ Information pub/irs-dft/f3520a_ pub/irs-pdf/ Return of dft.pdf. i8912.pdf Foreign Trust With a U.S. Owner. Instructions... ................ ................ https://www.irs.gov/ Form............. Form 8915-C..... Qualified 2018 https://www.irs.gov/ pub/irs-dft/i3520a_ Disaster pub/irs-pdf/ dft.pdf. Retirement Plan f8915c.pdf Distributions and Repayments. Form........... Form 3800....... General Business https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/ Credit. pub/irs-pdf/ pub/irs-pdf/ f3800.pdf. i8915c.pdf Instructions... ................ ................ https://www.irs.gov/ Form............. Form 8915-D..... Qualified 2019 https://www.irs.gov/ pub/irs-pdf/ Disaster pub/irs-pdf/ i3800.pdf. Retirement Plan f8915d.pdf Distributions and Repayments. Form........... Form 3903....... Moving Expenses. https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/ pub/irs-pdf/ pub/irs-pdf/ f3903.pdf. i8915d.pdf Instructions... ................ ................ https://www.irs.gov/ Form............. Form 8915-F..... Qualified https://www.irs.gov/ pub/irs-pdf/ Disaster pub/irs-pdf/ i3903.pdf. Retirement Plan f8915f.pdf Distributions and Repayments. Form........... Form 4070....... Employee's ..................... Instructions..... ................ ................ https://www.irs.gov/ Report of Tips pub/irs-pdf/ to Employer. i8915f.pdf Form........... Form 4070A...... Employee's Daily ..................... Form and Form 8919....... Uncollected https://www.irs.gov/ Record of Tips. Instructions. Social Security pub/irs-pdf/ and Medicare f8919.pdf Tax on Wages. Form........... Form 4136....... Credit for https://www.irs.gov/ Form............. Form 8925....... Report of https://www.irs.gov/ Federal Tax pub/irs-pdf/ Employer-Owned pub/irs-pdf/ Paid on Fuels. f4136.pdf. Life Insurance f8925.pdf Contracts. [[Page 72708]] Instructions... ................ ................ https://www.irs.gov/ Form and Form 8932....... Credit for https://www.irs.gov/ pub/irs-pdf/ Instructions. Employer pub/irs-pdf/ i4136.pdf. Differential f8932.pdf Wage Payments. Form and Form 4137....... Social Security https://www.irs.gov/ Form............. Form 8933....... Carbon Oxide https://www.irs.gov/ Instructions. and Medicare pub/irs-pdf/ Sequestration pub/irs-pdf/ Tax on f4137.pdf. Credit. f8933.pdf Unreported Tip Income. Form........... Form 4255....... Recapture of https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/ Investment pub/irs-pdf/ pub/irs-pdf/ Credit. f4255.pdf. i8933.pdf Instructions... ................ ................ https://www.irs.gov/ Form............. Schedule A (Form Disposal or https://www.irs.gov/ pub/irs-pdf/ 8933). Enhanced Oil pub/irs-dft/f8933sa-- i4255.pdf. Recovery Owner dft.pdf Certification. Form and Form 4361....... Application for https://www.irs.gov/ Form............. Schedule B (Form Disposal https://www.irs.gov/ Instructions. Exemption from pub/irs-pdf/ 8933). Operator pub/irs-dft/f8933sb-- Self-Employment f4361.pdf. Certification. dft.pdf Tax for Use by Ministers, Members of Religious Orders, and Christian Science Practitioners. Form........... Form 4562....... Depreciation and https://www.irs.gov/ Form............. Schedule C (Form Enhanced Oil https://www.irs.gov/ Amortization pub/irs-pdf/ 8933). Recovery pub/irs-dft/f8933sc-- (Including f4562.pdf. Operator dft.pdf Information on Certification. Listed Property). Instructions... ................ ................ https://www.irs.gov/ Form............. Schedule D (Form Recapture https://www.irs.gov/ pub/irs-pdf/ 8933). Certification. pub/irs-dft/f8933sd-- i4562.pdf. dft.pdf Form and Form 4563....... Exclusion of https://www.irs.gov/ Form............. Schedule E (Form Election https://www.irs.gov/ Instructions. Income for Bona pub/irs-pdf/ 8933). Certification. pub/irs-dft/f8933se-- Fide Residents f4563.pdf. dft.pdf of American Samoa. Form........... Form 4684....... Causalities and https://www.irs.gov/ Form and Form 8936....... Clean Vehicle https://www.irs.gov/ Thefts. pub/irs-pdf/ Instructions. Credits. pub/irs-pdf/ f4684.pdf. f8936.pdf Instructions... ................ ................ https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/ pub/irs-pdf/ pub/irs-pdf/ i4684.pdf. i8936.pdf Form........... Form 4797....... Sale of Business https://www.irs.gov/ Form............. Schedule A (Form Clean Vehicle https://www.irs.gov/ Property. pub/irs-pdf/ 8936). Credit Amount. pub/irs-pdf/ f4797.pdf. f8936sa.pdf Instructions... ................ ................ https://www.irs.gov/ Form............. Form 8941....... Credit for Small https://www.irs.gov/ pub/irs-pdf/ Employer Health pub/irs-pdf/ i4797.pdf. Insurance f8941.pdf Premiums. Form and Form 4835....... Farm Rental https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/ Instructions. Income and pub/irs-pdf/ pub/irs-pdf/ Expenses. f4835.pdf. i8941.pdf Form and Form 4852....... Substitute for https://www.irs.gov/ Form............. Form 8949....... Sales and other https://www.irs.gov/ Instructions. Form W-2, Wage pub/irs-pdf/ Dispositions of pub/irs-pdf/ and Tax f4852.pdf. Capital Assets. f8949.pdf Statement or Form 1099-R, Distributions from Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Form and Form 4852 (SP).. Substitute for https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/ Instructions. Form W-2, Wage pub/irs-pdf/ pub/irs-pdf/ and Tax f4852sp.pdf. i8949.pdf Statement or Form 1099-R, Distributions from Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. (Spanish Version). [[Page 72709]] Form and Form 4868....... Application for https://www.irs.gov/ Form............. Form 8958....... Allocation of https://www.irs.gov/ Instructions. Automatic pub/irs-pdf/ Tax Amounts pub/irs-pdf/ Extension of f4868.pdf. Between Certain f8958.pdf Time to File Individuals in U.S. Individual Community Income Tax Property States. Return. Form and Form 4868 SP.... Application for https://www.irs.gov/ Form............. Form 8962....... Premium Tax https://www.irs.gov/ Instructions. Automatic pub/irs-pdf/ Credit (PTC). pub/irs-pdf/ Extension of f4868sp.pdf. f8962.pdf Time to File U.S. Individual Income Tax Return (Spanish Version). Form and Form 4952....... Investment https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/ Instructions. Interest pub/irs-pdf/ pub/irs-pdf/ Expense f4868.pdf. i8962.pdf Deduction. Form and Form 4970....... Tax on https://www.irs.gov/ Form............. Form 8993....... Section 250 https://www.irs.gov/ Instructions. Accumulation pub/irs-pdf/ Deduction for pub/irs-pdf/ Distribution of f4970.pdf. Foreign Derived f8993.pdf Trusts. Intangible Income (FDII) and Global Intangible Low- Taxed Income (GILTI). Form and Form 4972....... Tax on Lump-Sum https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/ Instructions. Distributions. pub/irs-pdf/ pub/irs-pdf/ f4972.pdf. i8993.pdf Form and Form 5074....... Allocation of https://www.irs.gov/ Form............. Form 8994....... Employer Credit https://www.irs.gov/ Instructions. Individual pub/irs-pdf/ for Paid Family pub/irs-pdf/ Income Tax to f4868.pdf. and Medical f8994.pdf Guam or the Leave. Commonwealth of the Northern Mariana Islands (CNMI). Form and Form 5213....... Election to https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/ Instructions. Postpone pub/irs-pdf/ pub/irs-pdf/ Determination f5213.pdf. i8994.pdf as to Whether the Presumption Applies that an Activity is Engaged in for Profit. Form........... Form 5329....... Additional Taxes https://www.irs.gov/ Form............. Form 8995....... Qualified https://www.irs.gov/ on Qualified pub/irs-pdf/ Business Income pub/irs-pdf/ Plans f5329.pdf. Deduction f8995.pdf (Including Simplified IRAs) and Other Computation. Tax-Favored Accounts. Instructions... ................ ................ https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/ pub/irs-pdf/ pub/irs-pdf/ i5329.pdf. i8995.pdf Form........... Form 5405....... Repayment of the https://www.irs.gov/ Form............. Form 8995-A..... Qualified https://www.irs.gov/ First-Time pub/irs-pdf/ Business Income pub/irs-pdf/ Homebuyer f5405.pdf. Deduction. f8995a.pdf Credit. Instructions... ................ ................ https://www.irs.gov/ Form............. Schedule A (Form Specified https://www.irs.gov/ pub/irs-pdf/ 8995-A). Service Trades pub/irs-pdf/ i5405.pdf. or Businesses. f8995aa.pdf Form........... Form 5471....... Information https://www.irs.gov/ Form............. Schedule B (Form Aggregation of https://www.irs.gov/ Return of U.S. pub/irs-pdf/ 8995-A). Business pub/irs-pdf/ Persons with f5471.pdf. Operations. f8995ab.pdf Respect to Certain Foreign Corporations. Form........... Schedule J (Form Accumulated https://www.irs.gov/ Form............. Schedule C (Form Loss Netting And https://www.irs.gov/ 5471). Earnings and pub/irs-pdf/ 8995-A). Carryforward. pub/irs-pdf/ Profits (E&P) f5471sj.pdf. f8995ac.pdf of Controlled Foreign Corporations. Form........... Schedule M (Form Transactions https://www.irs.gov/ Form............. Schedule D (Form Special Rules https://www.irs.gov/ 5471). Between pub/irs-pdf/ 8995-A). for Patrons of pub/irs-pdf/ Controlled f5471sm.pdf. Agricultural or f8995ad.pdf Foreign Horticultural Corporation and Cooperatives. Shareholders or Other Related Persons. [[Page 72710]] Form........... Schedule O (Form Organization or https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/ 5471). Reorganization pub/irs-pdf/ pub/irs-pdf/ of Foreign f5471so.pdf. i8995a.pdf Corporation, and Acquisitions and Dispositions of its Stock. Instructions... ................ ................ https://www.irs.gov/ Form............. Form 9000....... Alternative https://www.irs.gov/ pub/irs-pdf/ Media pub/irs-pdf/ i5471.pdf. Preference. f9000.pdf Form........... Form 5695....... Residential https://www.irs.gov/ Form............. Form 9000 (SP).. Alternative https://www.irs.gov/ Energy Credits. pub/irs-pdf/ Media pub/irs-pdf/ f5695.pdf. Preference f9000sp.pdf (Spanish Version). Instructions... ................ ................ https://www.irs.gov/ Form and Form 9465....... Installment https://www.irs.gov/ pub/irs-pdf/ Instructions. Agreement pub/irs-pdf/ i5695.pdf. Request. f9465.pdf Form........... Form 5713....... International https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/ Boycott Report. pub/irs-pdf/ pub/irs-pdf/ f5713.pdf. i9465.pdf Form........... Schedule A (Form International https://www.irs.gov/ Form and Form 9465 SP.... Installment https://www.irs.gov/ 5713). Boycott Factor pub/irs-pdf/ Instructions. Agreement pub/irs-pdf/ (Section f5713sa.pdf. Request f9465sp.pdf 999(c)(1)). (Spanish Version). Form........... Schedule B (Form Specifically https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/ 5713). Attributable pub/irs-pdf/ pub/irs-pdf/ Taxes and f5713sb.pdf. i9465sp.pdf Income (Section 999(c)(2)). Form........... Schedule C (Form Tax Effect of https://www.irs.gov/ Form............. Form T (Timber). Forest https://www.irs.gov/ 5713). the pub/irs-pdf/ Activities pub/irs-pdf/ft.pdf International f5713sc.pdf. Schedule. Boycott Provisions. Instructions... ................ ................ https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/ pub/irs-pdf/ pub/irs-pdf/it.pdf i5713.pdf. Form........... Form 5884....... Work Opportunity https://www.irs.gov/ Form and Form W-4........ Employee's https://www.irs.gov/ Credit. pub/irs-pdf/ Instructions. Withholding pub/irs-pdf/fw4.pdf f5884.pdf. Certificate. Instructions... ................ ................ https://www.irs.gov/ Form and Form W-4 (SP)... Employee's https://www.irs.gov/ pub/irs-pdf/ Instructions. Withholding pub/irs-pdf/ i5884.pdf. Certificate fw4sp.pdf (Spanish Version). Form........... Form 5884-A..... Employee https://www.irs.gov/ Form and Form W-4 (KO)... Employee's https://www.irs.gov/ Retention pub/irs-pdf/ Instructions. Withholding pub/irs-pdf/ Credit. f5884a.pdf. Certificate fw4ko.pdf (Korean Version). Instructions... ................ ................ https://www.irs.gov/ Form and Form W-4 (RU)... Employee's https://www.irs.gov/ pub/irs-pdf/ Instructions. Withholding pub/irs-pdf/ i5884a.pdf. Certificate fw4ru.pdf (Russian Version). Form........... Form 6198....... At-Risk https://www.irs.gov/ Form and Form W-4 (VIE).. Employee's https://www.irs.gov/ Limitations. pub/irs-pdf/ Instructions. Withholding pub/irs-pdf/ f6198.pdf. Certificate fw4vie.pdf (Vietnamese Version). Instructions... ................ ................ https://www.irs.gov/ Form and Form W-4 (ZH-S). Employee's https://www.irs.gov/ pub/irs-pdf/ Instructions. Withholding pub/irs-pdf/ i6198.pdf. Certificate fw4zhs.pdf (Chinese-Simple Version). Form........... Form 6251....... Alternative https://www.irs.gov/ Form and Form W-4 (ZH-T). Employee's https://www.irs.gov/ Minimum Tax- pub/irs-pdf/ Instructions. Withholding pub/irs-pdf/ Individuals. f6251.pdf. Certificate fw4zht.pdf (Chinese- Traditional Version). Instructions... ................ ................ https://www.irs.gov/ Form and Form W-4 P...... Withholding https://www.irs.gov/ pub/irs-pdf/ Instructions. Certificate for pub/irs-pdf/fw4p.pdf i6251.pdf. Pension or Annuity Payments. Form and Form 6252....... Installment Sale https://www.irs.gov/ Form and Form W-4 S...... Request for https://www.irs.gov/ Instructions. Income. pub/irs-pdf/ Instructions. Federal Income pub/irs-pdf/fw4s.pdf f6252.pdf. Tax Withholding from Sick Pay. Form........... Form 6478....... Biofuel Producer https://www.irs.gov/ Form and Form W-4 V...... Voluntary https://www.irs.gov/ Credit. pub/irs-pdf/ Instructions. Withholding pub/irs-pdf/fw4v.pdf f6478.pdf. Request. [[Page 72711]] Instructions... ................ ................ https://www.irs.gov/ Form and Form W-4 R...... Withholding https://www.irs.gov/ pub/irs-pdf/ Instructions. Certificate for pub/irs-pdf/fw4r.pdf i6478.pdf. Retirement Payments Other Than Pensions or Annuities. Form........... Form 6765....... Credit for https://www.irs.gov/ Form and Form W-7........ Application for https://www.irs.gov/ Increasing pub/irs-pdf/ Instructions. IRS Individual pub/irs-pdf/fw7.pdf Research f6765.pdf. Taxpayer Activities. Identification Number. Instructions... ................ ................ https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/ pub/irs-pdf/ pub/irs-pdf/iw7.pdf i6765.pdf. Form and Form 6781....... Gains and Losses https://www.irs.gov/ Form............. Form W-7 A...... Application for https://www.irs.gov/ Instructions. from Section pub/irs-pdf/ Taxpayer pub/irs-pdf/fw7a.pdf 1256 Contracts f6781.pdf. Identification and Straddles. Number for Pending U.S. Adoptions. Form........... Form 7203....... S Corporation https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/ Shareholder pub/irs-pdf/ pub/irs-pdf/iw7a.pdf Stock and Debt f7203.pdf. Basis Limitations. Instructions... ................ ................ https://www.irs.gov/ Form and Form W-7 (SP)... Application for https://www.irs.gov/ pub/irs-pdf/ Instructions. IRS Individual pub/irs-pdf/ i7203.pdf. Taxpayer fw7sp.pdf Identification Number (Spanish Version). Form........... Form 7204....... Consent to https://www.irs.gov/ Instructions..... ................ ................ https://www.irs.gov/ Extend the Time pub/irs-pdf/ pub/irs-pdf/ to Assess Tax f7204.pdf. iw7sp.pdf Related to Contested Foreign Income Taxes- Provisional Foreign Tax Credit Agreement. Instructions... ................ ................ https://www.irs.gov/ Form............. Form W-7 (COA).. Certificate of https://www.irs.gov/ pub/irs-pdf/ Accuracy for pub/irs-pdf/ i7204.pdf. IRS Individual fw7coa.pdf Taxpayer Identification Number. Form........... Form 7205....... Energy Efficient https://www.irs.gov/ Form............. 15620........... Section 83(b) Still under Commercial pub/irs-pdf/ Election. development at the Buildings f7205.pdf. time of release of Deduction. this notice. Instructions... ................ ................ https://www.irs.gov/ Other: Notice ................ ................ https://www.irs.gov/ pub/irs-pdf/ 2006-52. pub/irs-irbs/irb06- i7205.pdf. 26.pdf Form........... Form 7206....... Self-Employed https://www.irs.gov/ Other: Notice ................ ................ https://www.irs.gov/ Health pub/irs-pdf/ 2008-40. pub/irs-irbs/irb08- Insurance f7206.pdf. 14.pdf Deduction. Instructions... ................ ................ https://www.irs.gov/ Other: Notice ................ ................ https://www.irs.gov/ pub/irs-pdf/ 2024-60. pub/irs-drop/n-24- i7206.pdf. 60.pdf Form........... Form 7207....... Advanced https://www.irs.gov/ Other: ................ ................ https://www.irs.gov/ Manufacturing pub/irs-pdf/ Publication 972 pub/irs-pdf/p972.pdf Production f7207.pdf. Tables. Credit. Instructions... ................ ................ https://www.irs.gov/ Other: Rev. Proc. ................ ................ https://www.irs.gov/ pub/irs-pdf/ 2004-12. pub/irs-irbs/irb04- i7207.pdf. 09.pdf Form........... Form 7210....... Clean Hydrogen https://www.irs.gov/ Rev. Proc. 2019- ................ ................ https://www.irs.gov/ Production pub/irs-pdf/ 38. pub/irs-drop/rp-19- Credit. f7210.pdf. 38.pdf Instructions... ................ ................ https://www.irs.gov/ Rev. Proc. 2024- ................ ................ https://www.irs.gov/ pub/irs-pdf/ 09. pub/irs-drop/rp-24- i7210.pdf. 09.pdf Form........... Form 7211....... Clean https://www.irs.gov/ Rev. Proc. 2024- ................ ................ https://www.irs.gov/ Electricity pub/irs-dft/f7211_ 23. pub/irs-drop/rp-24- Production dft.pdf. 23.pdf Credit. Instructions... ................ ................ Still under Other: TD 8400... ................ ................ Copy available upon development at the request. time of release of this notice. Form........... Form 7213....... Nuclear Power https://www.irs.gov/ Other: TD 9764... ................ ................ https:// Production pub/irs-pdf/ www.govinfo.gov/ Credit. f7213.pdf. content/pkg/CRECB- 2016-pt4/pdf/CRECB- 2016-pt4-Pg5756- 6.pdf Instructions... ................ ................ https://www.irs.gov/ Other: TD 9408... ................ ................ https://www.irs.gov/ pub/irs-pdf/ pub/irs-irbs/irb08- i7213.pdf. 33.pdf [[Page 72712]] Form........... Form 7217....... Partner's Report https://www.irs.gov/ Other: TD 9902... ................ ................ https:// of Property pub/irs-dft/f7217-- www.govinfo.gov/ Distributed by dft.pdf. content/pkg/FR-2020- a Partnership. 07-23/pdf/2020- 15351.pdf?utm_medium =email&utm _campaign=subscripti on+mailing+list&A1ut m_source=federalregister.gov Instructions... ................ ................ Still under Other: TD 9920... ................ ................ https:// development at the www.govinfo.gov/ time of release of content/pkg/FR-2020- this notice. 10-01/pdf/2020- 21777.pdf Form........... Form 7218....... Clean Fuel https://www.irs.gov/ Other: TD 9924... ................ ................ https:// Production pub/irs-dft/f7218-- www.govinfo.gov/ Credit. dft.pdf. content/pkg/FR-2020- 10-06/pdf/2020- 22071.pdf Instructions... ................ ................ Still under Other: TD 9959... ................ ................ https:// development at the www.govinfo.gov/ time of release of content/pkg/FR-2022- this notice. 01-04/pdf/2021- 27887.pdf Form........... Form 8082....... Notice of https://www.irs.gov/ Other: TD 9993... ................ ................ https:// Inconsistent pub/irs-pdf/ www.govinfo.gov/ Treatment or f8082.pdf. content/pkg/FR-2024- Administrative 08-22/html/2024- Adjustment 18576.htm Request (AAR). Instructions... Form 8082....... ................ https://www.irs.gov/ Other: TD 9998... ................ ................ https:// pub/irs-pdf/ www.govinfo.gov/ i8082.pdf. content/pkg/FR-2024- 06-25/pdf/2024- 13331.pdf Form........... Form 8275....... Disclosure https://www.irs.gov/ Other: TD 9999... ................ ................ https:// Statement. pub/irs-pdf/ www.govinfo.gov/ f8275.pdf. content/pkg/FR-2024- 06-28/pdf/2024- 13844.pdf Instructions... ................ ................ https://www.irs.gov/pub/irs-pdf/i8275.pdf. -------------------------------------------------------------------------------------------------------------------------------------------------------- [[Page 72713]] [FR Doc. 2024-19918 Filed 9-4-24; 8:45 am] BILLING CODE 4830-01-P