[Federal Register Volume 90, Number 141 (Friday, July 25, 2025)]
[Notices]
[Pages 35366-35373]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2025-14050]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Agency Information Collection Activities; Comment Request on U.S.
Business Income Tax Returns and Related Forms, Schedules, Attachments,
and Published Guidance
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice of information collection; request for comments.
-----------------------------------------------------------------------
SUMMARY: In accordance with the Paperwork Reduction Act of 1995, the
IRS is inviting comments on the information collection request outlined
in this notice.
DATES: Written comments should be received on or before September 23,
2025 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]. Include ``OMB Control No.
1545-0123'' in the subject line of the message.
FOR FURTHER INFORMATION CONTACT: View the latest drafts of the tax
forms related to the information collection listed in this notice at
https://www.irs.gov/draft-tax-forms. Requests for additional
information or copies of this collection should be directed to LaNita
Van Dyke, (202) 317-6009.
SUPPLEMENTARY INFORMATION: The IRS, in accordance with the Paperwork
Reduction Act of 1995 (PRA) (44 U.S.C. 3506(c)(2)(A)), provides the
general public and Federal agencies with an opportunity to comment on
proposed, revised, and continuing collections of information. This
helps the IRS assess the impact and minimize the burden of its
information collection requirements. Comments submitted in response to
this notice will be summarized and/or included in the request for OMB
approval. All comments will become a matter of public record. Comments
are invited on: (a) Whether the collection of information is necessary
for the proper performance of the functions of the agency, including
whether the information shall have practical utility; (b) the accuracy
of the agency's estimate of the burden of the collection of
information; (c) ways to enhance the quality, utility, and clarity of
the information to be collected; (d) ways to minimize the burden of the
collection of information on respondents, including through the use of
automated collection techniques or other forms of information
technology; and (e) estimates of capital or start-up costs and costs of
operation, maintenance, and purchase of services to provide
information.
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 completing and submitting the
return. Out-of-pocket costs include expenses such as purchasing tax
software, paying a third-party preparer, and printing and postage. Tax
compliance burden does not include a taxpayer's tax liability, economic
inefficiencies caused by sub-optimal choices related to tax deductions
or credits, or psychological costs.
Proposed PRA Submission to OMB
Title: U.S. Business Income Tax Returns and Related Forms,
Schedules, Attachments, and Published Guidance.
OMB Number: 1545-0123.
Form Numbers and Published Guidance: Forms 1065, 1066, 1120, 1120-
C, 1120-F, 1120-H, 1120-ND, 1120-S, 1120-SF, 1120-FSC, 1120-L, 1120-PC,
1120-REIT, 1120-RIC, 1120-POL, and all related forms, schedules, and
attachments.
Abstract: These forms, schedules, and attachments are used by
businesses to report their income tax liability. This information
collection request covers the burden associated with preparing and
submitting business tax returns and related forms, schedules, and
attachments, and complying with published guidance.
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 notice
from Treasury. This approval package is being submitted for renewal
purposes.
Type of Review: Revision of a currently approved collection.
Affected Public: Corporations, Partnerships, and S Corporations.
Preliminary Estimated Number of Respondents: 14,040,000.
Preliminary Estimated Total Time (Hours): 945,400,000.
Preliminary Estimated Time per Respondent (Hours): 67 hours 20
minutes.
Preliminary Estimated Monetized Time ($): 58,878,000,000.
Preliminary Estimated Out-of-Pocket Costs ($): 74,632,000,000.
Preliminary Estimated Total Monetized Burden ($): 133,510,000,000.
Note: Total Monetized Burden = Out-of-Pocket Costs + Monetized
Time.
[[Page 35367]]
Appendix-A--Forms and Schedules
------------------------------------------------------------------------
Form No. Title
------------------------------------------------------------------------
* Form 1042................................ Annual Withholding Tax
Return for U.S. Source
Income of Foreign Persons.
* Form 1042 (SCH Q)........................ Schedule Q (Form 1042).
* Form 1042-S.............................. Foreign Person's U.S.
Source Income Subject to
Withholding.
* Form 1042-T.............................. Annual Summary and
Transmittal of Forms 1042-
S.
Form 1065.................................. U.S. Return of Partnership
Income.
Form 1065 (SCH B-1)........................ Information for Partners
Owning 50% or More of the
Partnership.
Form 1065 (SCH B-2)........................ Election Out of the
Centralized Partnership
Audit Regime.
Form 1065 (SCH C).......................... Additional Information for
Schedule M-3 Filers.
Form 1065 (SCH D).......................... Capital Gains and Losses.
Form 1065 (SCH K-1)........................ Partner's Share of Income,
Deductions, Credits, etc.
Form 1065 (SCH K-2)........................ Partner's Distributive
Share Items--
International.
Form 1065 (SCH K-3)........................ Partner's Share of Income,
Deductions, Credits, etc.--
International.
Form 1065 (SCH M-3)........................ Net Income (Loss)
Reconciliation for Certain
Partnerships.
Form 1065X................................. Amended Return or
Administrative Adjustment
Request (AAR).
Form 1066.................................. U.S. Real Estate Mortgage
Investment Conduit (REMIC)
Income Tax Return.
Form 1066 (SCH Q).......................... Quarterly Notice to
Residual Interest Holder
of REMIC Taxable Income or
Net Loss Allocation.
Form 1118.................................. Foreign Tax Credit-
Corporations.
Form 1118 (SCH I).......................... Reduction of Foreign Oil
and Gas Taxes.
Form 1118 (SCH J).......................... Adjustments to Separate
Limitation Income (Loss)
Categories for Determining
Numerators of Limitation
Fractions, Year-End
Recharacterization
Balances, and Overall
Foreign and Domestic Loss
Account Balances.
Form 1118 (SCH K).......................... Foreign Tax Carryover
Reconciliation Schedule.
Form 1118 (SCH L).......................... Foreign Tax
Redeterminations.
Form 1120.................................. U.S. Corporation Income Tax
Return.
Form 1120 (SCH B).......................... Additional Information for
Schedule M-3 Filers.
Form 1120 (SCH D).......................... Capital Gains and Losses.
Form 1120 (SCH G).......................... Information on Certain
Persons Owning the
Corporation's Voting
Stock.
Form 1120 (SCH H).......................... Section 280H Limitations
for a Personal Service
Corporation (PSC).
Form 1120 (SCH M-3)........................ Net Income (Loss)
Reconciliation for
Corporations With Total
Assets of $10 Million of
More.
Form 1120 (SCH N).......................... Foreign Operations of U.S.
Corporations.
Form 1120 (SCH O).......................... Consent Plan and
Apportionment Schedule for
a Controlled Group.
Form 1120 (SCH PH)......................... U.S. Personal Holding
Company (PHC) Tax.
Form 1120 (SCH UTP)........................ Uncertain Tax Position
Statement.
Form 1120-C................................ U.S. Income Tax Return for
Cooperative Associations.
Form 1120-F................................ U.S. Income Tax Return of a
Foreign Corporation.
Form 1120-F (SCH H)........................ Deductions Allocated to
Effectively Connected
Income Under Regulations
Section 1.861-8.
Form 1120-F (SCH I)........................ Interest Expense Allocation
Under Regulations Section
1.882-5.
Form 1120-F (SCH M1 & M2).................. Reconciliation of Income
(Loss) and Analysis of
Unappropriated Retained
Earnings per Books.
Form 1120-F (SCH M-3)...................... Net Income (Loss)
Reconciliation for Foreign
Corporations With
Reportable Assets of $10
Million or More.
Form 1120-F (SCH P)........................ List of Foreign Partner
Interests in Partnerships.
Form 1120-F (SCH Q)........................ Tax Liability of Qualified
Derivatives Dealer (QDD).
Form 1120-F (SCH S)........................ Exclusion of Income From
the International
Operation of Ships or
Aircraft Under Section
883.
Form 1120-F (SCH V)........................ List of Vessels or
Aircraft, Operators, and
Owners.
Form 1120-FSC.............................. U.S. Income Tax Return of a
Foreign Sales Corporation.
Form 1120-FSC (SCH P)...................... Transfer Price or
Commission.
Form 1120-H................................ U.S. Income Tax Return for
Homeowners Associations.
Form 1120-IC-DISC.......................... Interest Charge Domestic
International Sales
Corporation Return.
Form 1120-IC-DISC (SCH K).................. Shareholder's Statement of
IC-DISC Distributions.
Form 1120-IC-DISC (SCH P).................. Intercompany Transfer Price
or Commission.
Form 1120-IC-DISC (SCH Q).................. Borrower's Certificate of
Compliance With the Rules
for Producer's Loans.
Form 1120-L................................ U.S. Life Insurance Company
Income Tax Return.
Form 1120-L (SCH M-3)...................... Net Income (Loss)
Reconciliation for U.S.
Life Insurance Companies
With Total Assets of $10
Million or More.
* Form 1120-ND............................. Return for Nuclear
Decommissioning Funds and
Certain Related Persons.
Form 1120-PC............................... U.S. Property and Casualty
Insurance Company Income
Tax Return.
Form 1120-PC (SCH M-3)..................... Net Income (Loss)
Reconciliation for U.S.
Property and Casualty
Insurance Companies With
Total Assets of $10
Million or More.
Form 1120-POL.............................. U.S. Income Tax Return for
Certain Political
Organizations.
Form 1120-REIT............................. U.S. Income Tax Return for
Real Estate Investment
Trusts.
Form 1120-RIC.............................. U.S. Income Tax Return for
Regulated Investment
Companies.
Form 1120-S................................ U.S. Income Tax Return for
an S Corporation.
Form 1120-S (SCH B-1)...................... Information on Certain
Shareholders of an S
Corporation.
Form 1120-S (SCH D)........................ Capital Gains and Losses
and Built-In Gains.
Form 1120-S (SCH K-1)...................... Shareholder's Share of
Income, Deductions,
Credits, etc.
Form 1120-S (SCH K-2)...................... Shareholder's Pro Rata
Share Items--
International.
Form 1120-S (SCH K-3)...................... Shareholder's Share of
Income, deductions,
Credits, etc.--
International.
Form 1120-S (SCH M-3)...................... Net Income (Loss)
Reconciliation for S
Corporations With Total
Assets of $10 Million or
More.
Form 1120-SF............................... U.S. Income Tax Return for
Settlement Funds (Under
Section 468B).
Form 1120-X................................ Amended U.S. Corporation
Income Tax Return.
Form 1122.................................. Authorization and Consent
of Subsidiary Corporation
to be Included in a
Consolidated Income Tax
Return.
Form 1125-A................................ Cost of Goods Sold.
Form 1125-E................................ Compensation of Officers.
Form 1127.................................. Application for Extension
of Time for Payment of Tax
Due to Undue Hardship.
Form 1128.................................. Application to Adopt,
Change, or Retain a Tax
Year.
Form 1138.................................. Extension of Time For
Payment of Taxes By a
Corporation Expecting a
Net Operating Loss
Carryback.
Form 1139.................................. Corporation Application for
Tentative Refund.
Form 2220.................................. Underpayment of Estimated
Tax By Corporations.
Form 2438.................................. Undistributed Capital Gains
Tax Return.
Form 2439.................................. Notice to Shareholder of
Undistributed Long-Term
Capital Gains.
Form 2553.................................. Election by a Small
Business Corporation.
* Form 2848................................ Power of Attorney and
Declaration of
Representative.
* Form 3115................................ Application for Change in
Accounting Method.
* Form 3468................................ Investment Credit.
* Form 3520................................ Annual Return To Report
Transactions With Foreign
Trusts and Receipt of
Certain Foreign Gifts.
[[Page 35368]]
* Form 3520-A.............................. Annual Return of Foreign
Trust With a U.S. Owner.
* Form 3800................................ General Business Credit.
* Form 3800 (Schedule A)................... Transfer Election
Statement.
* Form 4136................................ Credit for Federal Tax Paid
on Fuels.
* Form 4255................................ Recapture of Investment
Credit.
* Form 4466................................ Corporation Application for
Quick Refund of
Overpayment of Estimated
Tax.
* Form 4562................................ Depreciation and
Amortization (Including
Information on Listed
Property).
* Form 4684................................ Casualties and Thefts.
* Form 4797................................ Sales of Business Property.
* Form 4810................................ Request for Prompt
Assessment Under Internal
Revenue Code Section
6501(d).
* Form 4876-A.............................. Election to Be Treated as
an Interest Charge DISC.
* Form 5213................................ Election To Postpone
Determination as To
Whether the Presumption
Applies That an Activity
Is Engaged in for Profit.
Form 5452.................................. Corporate Report of
Nondividend Distributions.
Form 5471.................................. Information Return of U.S.
Persons With Respect To
Certain Foreign
Corporations.
Form 5471 (SCH E).......................... Income, War Profits, and
Excess Profits Taxes Paid
or Accrued.
Form 5471 (SCH G-I)........................ Schedule G-1 (Form 5471),
Cost Sharing Arrangement.
Form 5471 (SCH H).......................... Current Earnings and
Profits.
Form 5471 (SCH I-1)........................ Information for Global
Intangible Low-Taxed
Income.
Form 5471 (SCH J).......................... Accumulated Earnings and
Profits (E&P) of
Controlled Foreign
Corporation.
Form 5471 (SCH M).......................... Transactions Between
Controlled Foreign
Corporation and
Shareholders or Other
Related Persons.
Form 5471 (SCH O).......................... Organization or
Reorganization of Foreign
Corporation, and
Acquisitions and
Dispositions of its Stock.
Form 5471 (SCH P).......................... Previously Taxed Earnings
and Profits of U.S.
Shareholder of Certain
Foreign Corporations.
Form 5471 (SCH Q).......................... CFC Income by CFC Income
Groups.
Form 5471 (SCH R).......................... Distributions From a
Foreign Corporation.
Form 5472.................................. Information Return of a 25%
Foreign-Owned U.S.
Corporation or a Foreign
Corporation Engaged in a
U.S. Trade or Business.
* Form 56.................................. Notice Concerning Fiduciary
Relationship.
* Form 56-F................................ Notice Concerning Fiduciary
Relationship of Financial
Institution.
* Form 5713................................ International Boycott
Report.
* Form 5713 (SCH A)........................ International Boycott
Factor (Section
999(c)(1)).
* Form 5713 (SCH B)........................ Specifically, Attributable
Taxes and Income (Section
999(c)(2)).
* Form 5713 (SCH C)........................ Tax Effect of the
International Boycott
Provisions.
* Form 5735................................ American Samoa Economic
Development Credit.
* Form 5735 Schedule P..................... Allocation of Income and
Expenses Under Section
936(h)(5).
* Form 5884................................ Work Opportunity Credit.
* Form 5884-A.............................. Credits for Affected
Midwestern Disaster Area
Employers (for Employers
Affected by Hurricane
Harvey, Irma, or Maria or
Certain California
Wildfires).
* Form 6198................................ At-Risk Limitations.
* Form 6478................................ Biofuel Producer Credit.
* Form 6627................................ Environmental Taxes.
* Form 6765................................ Credit for Increasing
Research Activities.
* Form 6781................................ Gains and Losses From
Section 1256 Contracts and
Straddles.
* Form 7004................................ Application for Automatic
Extension of Time To File
Certain Business Income
Tax, Information, and
Other Returns.
* Form 7205................................ Energy Efficient Commercial
Buildings Deduction.
* Form 7207................................ Advanced Manufacturing
Production Credit.
* Form 7210................................ Clean Hydrogen Production
Credit.
* Form 7211................................ Clean Electricity
Production Credit.
Form 7213.................................. Nuclear Power Production
Credit.
* Form 7216................................ ...........................
* Form 7217................................ Partner's Report of
Property Distributed by a
Partnership.
* Form 7218................................ Clean Fuel Production
Credit.
* Form 7220................................ Prevailing Wage and
Apprenticeship (PWA)
Verification and
Corrections.
Form 8023.................................. Elections Under Section 338
for Corporations Making
Qualified Stock Purchases.
Form 8050.................................. Direct Deposit Corporate
Tax Refund.
* Form 8082................................ Notice of Inconsistent
Treatment or
Administrative Adjustment
Request (AAR).
* Form 8275................................ Disclosure Statement.
* Form 8275-R.............................. Regulation Disclosure
Statement.
* Form 8288................................ U.S. Withholding Tax Return
for Dispositions by
Foreign Persons of U.S.
Real Property Interests.
* Form 8288-A.............................. Statement of Withholding on
Dispositions by Foreign
Persons of U.S. Real
Property Interests.
Form 8288-C................................ Statement of Withholding
Under Section 1446(f)(4)
on Dispositions by Foreign
Persons of Partnership
Interests.
* Form 8300................................ Report of Cash Payments
Over $10,000 Received In a
Trade or Business.
* Form 8302................................ Electronic Deposit of Tax
Refund of $1 Million or
More.
Form 8308.................................. Report of a Sale or
Exchange of Certain
Partnership Interests.
* Form 8329................................ Lender's Information Return
for Mortgage Credit
Certificates (MCCs).
Form 8404.................................. Interest Charge on DISC-
Related Deferred Tax
Liability.
Form 8453-CORP............................. E-file Declaration for
Corporations.
Form 8453-PE............................... U.S. Partnership
Declaration for an IRS e-
file Return.
Form 851................................... Affiliations Schedule.
* Form 8586................................ Low-Income Housing Credit.
* Form 8594................................ Asset Acquisition Statement
Under Section 1060.
* Form 8609................................ Low-Income Housing Credit
Allocation and
Certification.
* Form 8609-A.............................. Annual Statement for Low-
Income Housing Credit.
* Form 8611................................ Recapture of Low-Income
Housing Credit.
* Form 8621................................ Information Return By
Shareholder of a Passive
Foreign Investment Company
or Qualified Electing
Fund.
* Form 8621-A.............................. Return by a Shareholder
Making Certain Late
Elections to End Treatment
as a Passive Foreign
Investment Company.
* Form 8655................................ Reporting Agent
Authorization.
* Form 8697................................ Interest Computation Under
the Look-Back Method for
Completed Long-Term
Contracts.
* Form 8703................................ Annual Certification of a
Residential Rental
Project.
Form 8716.................................. Election To Have a Tax Year
Other Than a Required Tax
Year.
Form 8752.................................. Required Payment or Refund
Under Section 7519.
Form 8804.................................. Annual Return for
Partnership Withholding
Tax (Section 1446).
Form 8804 (SCH A).......................... Penalty for Underpayment of
Estimated Section 1446 Tax
for Partnerships.
[[Page 35369]]
Form 8804-C................................ Certificate of Partner-
Level Items to Reduce
Section 1446 Withholding.
Form 8804-W................................ Installment Payments of
Section 1446 Tax for
Partnerships.
Form 8805.................................. Foreign Partner's
Information Statement of
Section 1446 Withholding
tax.
Form 8806.................................. Information Return for
Acquisition of Control or
Substantial Change in
Capital Structure.
Form 8810.................................. Corporate Passive Activity
Loss and Credit
Limitations.
Form 8813 *................................ Partnership Withholding Tax
Payment Voucher (Section
1446).
Form 8819.................................. Dollar Election Under
Section 985.
* Form 8820................................ Orphan Drug Credit.
* Form 8822-B.............................. Change of Address--
Business.
* Form 8824................................ Like-Kind Exchanges.
Form 8825.................................. Rental Real Estate Income
and Expenses of a
Partnership or an S
Corporation.
* Form 8826................................ Disabled Access Credit.
Form 8827.................................. Credit for Prior Year
Minimum Tax--Corporations.
* Form 8830................................ Enhanced Oil Recovery
Credit.
* Form 8832................................ Entity Classification
Election.
* Form 8833................................ Treaty-Based Return
Position Disclosure Under
Section 6114 or 7701(b).
* Form 8834................................ Qualified Electric Vehicle
Credit.
* Form 8835................................ Renewable Electricity,
Refined Coal, and Indian
Coal Production Credit.
* Form 8838................................ Consent to Extend the Time
To Assess Tax Under
Section 367--Gain
Recognition Agreement.
* Form 8838-P.............................. Consent To Extend the Time
To Assess Tax Pursuant to
the Gain Deferral Method
(Section 721 (c)).
Form 8842.................................. Election to Use Different
Annualization Periods for
Corporate Estimated Tax.
* Form 8844................................ Empowerment Zone Employment
Credit.
Form 8845.................................. Indian Employment Credit.
Form 8846.................................. Credit for Employer Social
Security and Medicare
Taxes Paid on Certain
Employee Tips.
Form 8848.................................. Consent to Extend the Time
to Assess the Branch
Profits Tax Under
Regulations Sections 1.884-
2(a) and (c).
* Form 8858................................ Information Return of U.S.
Persons With Respect to
Foreign Disregarded
Entities (FDEs) and
Foreign Branches (FBs).
* Form 8858 (SCH M)........................ Transactions Between
Foreign Disregarded Entity
(FDE) or Foreign Branch
(FB) and the Filer or
Other Related Entities.
* Form 8864................................ Biodiesel and Renewable
Diesel Fuels Credit.
Form 8865.................................. Return of U.S. Persons With
Respect to Certain Foreign
Partnerships.
Form 8865 (SCH G).......................... Statement of Application
for the Gain Deferral
Method Under Section
721[euro].
Form 8865 (SCH H).......................... Acceleration Events and
Exceptions Reporting
Relating to Gain Deferral
Method Under Section 721
[euro].
Form 8865 (SCH K-1)........................ Partner's Share of Income,
Deductions, Credits, etc.
Form 8865 (SCH K-2)........................ Partner's Distributive
Share Items--
International.
Form 8865 (SCH K-3)........................ Partner's Share of Income,
Deductions, Credits, etc.--
International.
Form 8865 (SCH O).......................... Transfer of Property to a
Foreign Partnership.
Form 8865 (SCH P).......................... Acquisitions, Dispositions,
and Changes of Interests
in a Foreign Partnership.
* Form 8866................................ Interest Computation Under
the Look-Back Method for
Property Depreciated Under
the Income Forecast
Method.
Form 8869.................................. Qualified Subchapter S
Subsidiary Election.
* Form 8873................................ Extraterritorial Income
Exclusion.
* Form 8874................................ New Markets Credit.
Form 8875.................................. Taxable REIT Subsidiary
Election.
* Form 8878-A.............................. IRS e-file Electronic Funds
Withdrawal Authorization
for Form 7004.
Form 8879-CORP............................. E-file Authorization for
Corporations.
Form 8879-PE............................... IRS e-file Signature
Authorization for Form
1065.
* Form 8881................................ Credit for Small Employer
Pension Plan Startup
Costs.
* Form 8882................................ Credit for Employer-
Provided Childcare
Facilities and Services.
* Form 8883................................ Asset Allocation Statement
Under Section 338.
* Form 8886................................ Reportable Transaction
Disclosure Statement.
* Form 8896................................ Low Sulfur Diesel Fuel
Production Credit.
* Form 8900................................ Qualified Railroad Track
Maintenance Credit.
* Form 8902................................ Alternative Tax on
Qualified Shipping
Activities.
* Form 8903................................ Domestic Production
Activities Deduction.
* Form 8906................................ Distilled Spirits Credit.
* Form 8908................................ Energy Efficient Home
Credit.
* Form 8910................................ Alternative Motor Vehicle
Credit.
* Form 8911................................ Alternative Fuel Vehicle
Refueling Property Credit.
* Form 8911 Schedule A..................... Alternative Fuel Vehicle
Refueling Property.
* Form 8912................................ Credit to Holders of Tax
Credit Bonds.
Form 8916.................................. Reconciliation of Schedule
M-3 Taxable Income with
Tax Return Taxable Income
for Mixed Groups.
Form 8916-A................................ Supplemental Attachment to
Schedule M-3.
* Form 8918................................ Material Advisor Disclosure
Statement.
Form 8923.................................. Mining Rescue Team Training
Credit.
* Form 8925................................ Report of Employer-Owned
Life Insurance Contracts.
* Form 8926................................ Disqualified Corporate
Interest Expense
disallowed under section
163(j) and Related
Information.
* Form 8927................................ Determination Under Section
860[euro](4) by a
Qualified Investment
Entity.
* Form 8932................................ Credit for Employer
Differential Wage
Payments.
* Form 8933................................ Carbon Oxide Sequestration
Credit.
* Form 8933 Sch A.......................... Disposal or Enhanced Oil
Recovery Owner
Certification.
* Form 8933 Sch B.......................... Disposal Operator
Certification.
* Form 8933 Sch C.......................... Enhanced Oil Recovery
Operator Certification.
* Form 8933 Sch D.......................... Recapture Certification.
* Form 8933 Sch E.......................... Election Certification.
* Form 8933 Sch F.......................... Utilization Certification.
* Form 8936................................ Clean Vehicle Credit.
* Form 8936 Sch A.......................... Clean Vehicle Credit
Amount.
Form 8936-A................................ Qualified Commercial Clean
Vehicle Credit.
Form 8936-A Sch 1.......................... Schedule for Qualified
Commercial Clean Vehicle.
* Form 8937................................ Report of Organizational
Actions Affecting Basis of
Securities.
* Form 8938................................ Statement of Foreign
Financial Assets.
* Form 8941................................ Credit for Small Employer
Health Insurance Premiums.
* Form 8947................................ Report of Branded
Prescription Drug
Information.
[[Page 35370]]
* Form 8949................................ Sales and Other
Dispositions of Capital
Assets.
* Form 8966................................ FATCA Report.
* Form 8966-C.............................. Cover Sheet for Form 8966
Paper Submissions.
* Form 8975................................ Country-by-Country Report.
* Form 8975 Sch A.......................... Tax Jurisdiction and
Constituent Entity
Information.
Form 8978.................................. Partner's Additional
Reporting Year Tax.
Form 8978 Sch-A............................ Partners Additional
Reporting Year Tax.
Form 8979.................................. Partnership Representative
Revocation/Resignation and
Designation.
Form 8990.................................. Limitation on Business
Interest Expense IRC
163(j).
Form 8991.................................. Tax on Base Erosion
Payments of Taxpayers with
Substantial Gross
Receipts.
Form 8992.................................. U.S Shareholder Calculation
of Global Intangible Low-
Taxed Income (GILTI).
Form 8992 Sch-A............................ Schedule A, Global
Intangible Low-taxed
Income (GILTI).
Form 8992 Sch-B............................ Calculation of Global
Intangible Low-Taxed
Income (GILTI) for Members
of a U. S. Consolidated
Group Who Are U. S.
Shareholders of a CFC.
Form 8993.................................. Section 250 Deduction for
Foreign-Derived Intangible
Income (FDII)and Global
Intangible Low-Taxed
Income (GILTI).
* Form 8994................................ Employer Credit for Paid
Family and Medical Leave.
* Form 8995................................ Qualified Business Income
Deduction Simplified
Computation.
* Form 8995-A.............................. Qualified Business Income
Deduction.
* Form 8995-A (SCH A)...................... Specified Service Trades or
Businesses.
* Form 8995-A (SCH B)...................... Aggregation of Business
Operations.
* Form 8995-A (SCH C)...................... Loss Netting And
Carryforward.
* Form 8995-A (SCH D)...................... Special Rules for Patrons
Of Agricultural Or
Horticultural
Cooperatives.
Form 8996.................................. Qualified Opportunity Fund.
Form 8997.................................. Initial and Annual
Statement of Qualified
Opportunity Fund (QOF)
Investments.
Form 15620................................. Section 83(b) Election.
Form 926................................... Return by a U.S. Transferor
of Property to a Foreign
Corporation.
Form 965-B................................. Corporate and Real Estate
Investment Trust (REIT)
Report of Net 965 Tax
Liability and Electing
REIT Report of 965
Amounts.
Form 965-C................................. Transfer Agreement Under
Section 965(h)(3).
Form 965-D................................. Transfer Agreement Under
965(i)(2).
Form 965-E................................. Consent Agreement Under
965(i)(4)(D).
Form 966................................... Corporate Dissolution or
Liquidation.
* Form 970................................. Application to Use LIFO
Inventory Method.
* Form 972................................. Consent of Shareholder to
Include Specific Amount in
Gross Income.
Form 973................................... Corporation Claim for
Deduction for Consent
Dividends.
Form 976................................... Claim for Deficiency
Dividends Deductions by a
Personal Holding Company,
Regulated Investment
Company, or Real Estate
Investment Trust.
* Form 982................................. Reduction of Tax Attributes
Due to Discharge of
Indebtedness (and Section
1082 Basis Adjustment).
* Form SS-4................................ Application for Employer
Identification Number.
* Form SS-4(PR)............................ Solicitud de N[uacute]mero
de Identificaci[oacute]n
Patronal (EIN).
* Form T (TIMBER).......................... Forest Activities Schedule.
* Form W-8BEN.............................. Certificate of Foreign
Status of Beneficial Owner
for United States Tax
Withholding (Individuals).
* Form W-8BEN(E)........................... Certificate of Entities
Status of Beneficial Owner
for United States Tax
Withholding (Entities).
* Form W-8ECI.............................. Certificate of Foreign
Person's Claim That Income
is Effectively Connected
With the Conduct of a
Trade or Business in the
United States.
* Form W-8IMY.............................. Certificate of Foreign
Intermediary, Foreign Flow-
Through Entity, or Certain
U.S. Branches for United
States Tax Withholding and
Reporting.
------------------------------------------------------------------------
Forms marked with an asterisk (*) are also filed by other taxpayers
(e.g., individuals, tax-exempt organizations).
Appendix-B--Guidance Documents
------------------------------------------------------------------------
Title/document Description
------------------------------------------------------------------------
Announcement 2000-19.............. Tip Reporting Alternative Commitment
(TRAC) for most industries.
Announcement 2000-20.............. Tip Rate Determination Agreement
(TRDA) for Most Industries.
Announcement 2000-22 and 2000-23.. Tip Reporting Alternative Commitment
(TRAC) and Agreement and Tip Rate
Determination (TRDA) for Use in the
Food and Beverage Industry.
CO-62-89 (Final).................. Final Regulations under Section 382
of the Internal Revenue Code of
1986; Limitations on Corporate Net
Operating Loss Carryforwards.
LR-100-78......................... Creditability of Foreign Taxes.
Notice 2000-28.................... Coal Exports.
Notice 2001-1..................... Employer-Designed Tip Reporting
Program for the Food and Beverage
Industry (EmTRAC).
Notice 2002-69.................... Interest Rates and Appropriate
Foreign Loss Payment Patterns for
Determining the Qualified Insurance
Income of Certain Controlled
Corporations under Section 954(f).
Notice 2005-32.................... Notification Requirement for
Transfer of Partnership Interest in
Electing Investment Partnership
(EIP).
Notice 2005-4..................... Fuel Tax Guidance, as modified.
Notice 2006-24.................... Qualifying Advanced Coal Project
Program.
Notice 2006-25 (superseded by Qualifying Gasification Project
Notice 2007-53). Program.
Notice 2006-46.................... Announcement of Rules to be included
in Final Regulations under Section
897(d) and (e) of the Internal
Revenue Code.
Notice 2006-47.................... Elections Created or Effected by the
American Jobs Creation Act of 2004.
Notice 2006-52 and Notice 2008-40. Deduction for Energy Efficient
Commercial Buildings.
Notice 2006-9 and Notice 2008-33.. Credit for New Qualified Alternative
Motor Vehicles (Qualified Fuel Cell
Motor Vehicles)
Notice 2006-97.................... Taxation and Reporting of REIT
Excess Inclusion Income by REITs,
RICs, and Other Pass-Through
Entities.
Notice 2009-41.................... Credit for Residential Energy
Efficient Property.
Notice 2009-52.................... Election of Investment Tax Credit in
Lieu of Production Tax Credit;
Coordination with Department of
Treasury Grants for Specified
Energy Property in Lieu of Tax
Credits.
Notice 2009-58.................... Manufacturers' Certification of
Specified Plug-in Electric
Vehicles.
Notice 2009-83.................... Credit for Carbon Dioxide
Sequestration Under Section 45Q.
Notice 2010-46.................... Prevention of Over-Withholding of
U.S. Tax Avoidance with Respect to
Certain Substitute Dividend
Payments.
Notice 2010-54.................... Production Tax Credit for Refined
Coal.
[[Page 35371]]
Notice 2013-12.................... Qualifying Advanced Energy Project
Credit.
Notice 2014-42.................... Branded Prescription Drug Fee;
procedural and Administrative
Guidance.
Notice 2015-4..................... Performance & Quality for Small Wind
Energy Property.
Notice 2020-69.................... S Corporation Guidance under Section
958 (Rules for Determining Stock
Ownership) and Guidance Regarding
the Treatment of Qualified
Improvement Property under the
Alternative Depreciation System for
Purposes of the QBAI Rules for FDII
and GILTI.
Notice 2024-60.................... Required Procedures to Claim a
Section 45Q Credit for Utilization
of Carbon Oxide.
Rev Proc 2002-32 (as Modified by Waiver of 60-month Bar on
Rev Proc 2006-21). Reconsolidation after
Disaffiliation.
Rev. Proc. 2000-37................ Reverse Like-kind Exchanges (as
modified by Rev Proc. 2004-51).
Rev. Proc. 2001-21................ Debt Roll-Ups.
Rev. Proc. 2001-24................ Advanced Insurance Commissions.
Rev. Proc. 2001-56................ Demonstration Automobile Use.
Rev. Proc. 2002-67................ Settlement of Section 351 Contingent
Liability Tax Shelter Cases.
Rev. Proc. 2003-33................ Section 9100 Relief for 338
Elections.
Rev. Proc. 2003-36................ Industry Issue Resolution Program.
Rev. Proc. 2003-37................ Documentation Provisions for Certain
Taxpayers Using the Fair Market
Value Method of Interest Expense
Apportionment.
Rev. Proc. 2003-39................ Section 1031 LKE (Like-Kind
Exchanges) Auto Leasing Programs.
Rev. Proc. 2003-84................ Optional Election to Make Monthly
Sec. 706 Allocations.
Rev. Proc. 2004-19................ Probable or Prospective Reserves
Safe Harbor.
Rev. Proc. 2004-29................ Statistical Sampling in Sec. 274
Context.
Rev. Proc. 2007-35................ Statistical Sampling for Purposes of
Section 199.
Rev. Proc. 2010-13................ Disclosure of Activities Grouped
under Section 469.
Rev. Proc. 2016-29................ Changes in Methods of Accounting.
Rev. Proc. 97-27.................. Changes in Methods of Accounting.
Rev. Proc. 97-33.................. Electronic Federal Tax Payment
System (EFTPS).
Rev. Proc. 99-32.................. Conforming Adjustments Subsequent to
Section 482 Allocations.
Rev. Proc. 2001-37................ Extraterritorial Income Exclusion
Elections.
Rev. Proc. 2002-39................ Changes in Periods of Accounting.
Rev. Proc. 2006-16................ Renewal Community Depreciation
Provisions.
Rev. Proc. 2007-32................ Tip Rate Determination Agreement
(Gaming Industry); Gaming Industry
Tip Compliance Agreement Program.
Rev. Proc. 2007-48................ Rotable Spare Parts Safe Harbor
Method.
Rev. Proc. 2008-38................ Qualified Additional Benefits
Correction Program.
Rev. Proc. 2008-39................ Modified Endowment Contract
Correction Program Extension.
Rev. Proc. 2008-40................ Life Insurance Contract Correction
Program.
Rev. Proc. 2008-41................ Variable Contract Correction
Program.
Rev. Proc. 2008-42................ Section 7702(f)(8) or Section
101(f)(3)(H) Automatic Waiver
Program.
Rev. Proc. 2009-16................ Section 168(k)(4) Election
Procedures and.
Rev. Proc. 2009-33................ Section 168(k)(4) Extension Property
Elections.
Rev. Proc. 2009-37................ Internal Revenue Code Section 108(i)
Election.
Rev. Proc. 2011-34................ Rules for Certain Rental Real Estate
Activities.
Rev. Proc. 2013-30................ Uniform Late S Corporation Election
Rev. Proc.
Rev. Proc. 2016-30................ Pre-Filing Agreements Program.
Rev. Proc. 2017-47................ Safe Harbor for Inadvertent
Normalization Violations.
Rev. Proc. 2025-1 and Rev Proc. Rulings and determination letters.
2023-26.
Rev. Proc. 98-46 (modifies Rev. Procedures for Electing Out of
Proc.97-43). Exemptions Under Section 1.475(c)-
1.
Rev. Proc. 99-17.................. Mark to Market Election for
Commodities Dealers and Securities
and Commodities Traders.
Rev. Proc. s 98-46 and 97-44...... LIFO Conformity Requirement.
Rev. Rul. 97-39................... Mark-to-Market Accounting Method for
Dealers in Securities.
TD 9329........................... Guidance Necessary to Facilitate
Business Electronic Filing and
Burden Reduction.
TD 10004.......................... Guidance Under Section 367(b)
Related to Certain Triangular
Reorganizations and Inbound
Nonrecognition Transactions.
TD 10009.......................... Advanced Manufacturing Investment
Credit Rules Under Sections 48D and
50.
TD 10010.......................... Advanced Manufacturing Production
Credit.
TD 10012.......................... Election To Exclude Certain
Unincorporated Organizations Owned
by Applicable Entities From
Application of the Rules on
Partners and Partnerships.
TD 10015.......................... Definition of Energy Property and
Rules Applicable to the Energy
Credit.
TD 10016.......................... Taxable Income or Loss and Currency
Gain or Loss With Respect to a
Qualified Business Unit.
TD 10022.......................... Classification of Digital Content
Transactions and Cloud
Transactions.
TD 10023.......................... Credit for Production of Clean
Hydrogen and Energy Credit.
TD 10024.......................... Section 45Y Clean Electricity
Production Credit and Section 48E
Clean Electricity Investment
Credit.
TD 10025.......................... Guidance on Clean Electricity Low-
Income Communities Bonus Credit
Amount Program.
TD 10026.......................... Rules Regarding Certain Disregarded
Payments and Dual Consolidated
Losses.
TD 7533........................... DISC Rules on Procedure and
Administration; Rules on Export
Trade Corporations.
TD 7896........................... Income from Trade Shows.
TD 7959........................... Related Group Election with Respect
to Qualified Investments in Foreign
Base Company Shipping Operations.
TD 8178........................... Passive Foreign Investment
Companies.
TD 8223, TD 8432, and TD 8657..... Effectively connected income and the
branch profits tax.
TD 8316........................... Cooperative Housing Corporations.
TD 8337........................... Allocation and Apportionment of
Deduction for State Income Taxes
(INTL-112-88).
TD 8352........................... Final Regulations Under Sections 382
and 383 of the Internal Revenue
Code of 1986.
TD 8353........................... Information with Respect to Certain
Foreign-Owned Corporations--IRC
Section 6038A.
TD 8366........................... Real Estate Mortgage Investment
Conduits; Reporting Requirements
and Other Administrative Matters.
TD 8396........................... Conclusive Presumption of
Worthlessness of Debts Held by
Banks (FI-34-91).
TD 8410 and TD 8228............... Allocation and Apportionment of
Interest Expense and Certain Other
Expenses (INTL-952-86).
TD 8416........................... Final Minimum Tax-Tax Benefit Rule.
TD 8426........................... Certain Returned Magazines,
Paperbacks or Records (IA-195-78).
TD 8431........................... Allocation of Allocable Investment
Expense; Original Issue Discount
Reporting Requirements.
TD 8434........................... Treatment of Dual Consolidated
Losses.
TD 8437........................... Limitations on Percentage Depletion
in the Case of Oil and Gas Wells.
[[Page 35372]]
TD 8444........................... Applicable Conventions Under the
Accelerated Cost.
TD 8449........................... Election, Revocation, Termination,
and Tax Effect of Subchapter S
Status.
TD 8454........................... Adjusted Current Earnings (IA-14-
91).
TD 8456........................... Capitalization of Certain Policy
Acquisition Expenses (FI-3-91).
TD 8459........................... Settlement Funds.
TD 8513........................... Bad Debt Reserves of Banks.
TD 8521........................... Rules to Carry Out the Purposes of
Section 42 and for Correcting (PS-
50-92).
TD 8529........................... Limitations on net operating loss
carryforwards and certain built-in
losses following ownership change.
TD 8530........................... Limitation on Net Operating Loss
Carryforwards and Certain Built-in
Losses Following Ownership Change;
Special Rule for Value of a Loss
Corporation Under the Jurisdiction
(CO-88-90).
TD 8531........................... Final Regulations Under Section 382.
TD 8554........................... Clear Reflection of Income in the
Case of Hedging Transactions (FI-54-
93).
TD 8556........................... Computation and Characterization of
Income and Earnings and Profits
Under the Dollar Approximate
Separate Transactions Method of
Accounting (DASTM).
TD 8560........................... Consolidated Returns--Stock Basis
and Excess Loss Accounts, Earnings
and Profits, Absorption of
Deductions and Losses, Joining and
Leaving Consolidated Groups,
Worthless (CO-30-92).
TD 8578........................... Election Out of Subchapter K for
Producers of Natural Gas.
TD 8586........................... Treatment of Gain from Disposition
of Certain Natural Resource
Recapture Property.
TD 8594........................... Losses on Small Business Stock (CO-
46-94).
TD 8597........................... Consolidated and Controlled Groups--
Intercompany Transactions and
Related Rules.
TD 8600........................... Definition of an S Corporation.
TD 8611........................... Conduit Arrangements Regulations
(INTL-64-93).
TD 8618........................... Definition of a Controlled Foreign
Corporation, Foreign Base Company
Income, and Foreign Personal
Holding Company Income of a
Controlled Foreign Corporation
(INTL-362-88).
TD 8641........................... Treatment of Acquisition of Certain
Financial Institutions: Certain Tax
Consequences of Federal Financial
Assistance to Financial
Institutions.
TD 8643........................... Distributions of Stock and Stock
Rights.
TD 8645........................... Rules for Certain Rental Real Estate
Activities.
TD 8660........................... Consolidated Groups--Intercompany
Transactions and Related Rules.
TD 8669........................... Changes in Accounting Periods (REG-
106917-99).
TD 8684........................... Treatment of Gain from the
Disposition of Interest in Certain
Natural Resource Recapture Property
by S Corporations and Their
Shareholders.
TD 8687........................... Source of Income from Sales of
Inventory and Natural Resources
Produced in One Jurisdiction and
Sold in Another Jurisdiction (INTL-
0003-95).
TD 8696........................... Definitions Under Subchapter S of
the Internal Revenue Code (PS-268-
82).
TD 8700........................... 26 U.S. Code Sec. 475--Mark to
market accounting method for
dealers in securities.
TD 8701........................... Treatment of Shareholders of Certain
Passive Investment Companies.
TD 8742........................... Requirements Respecting the Adoption
or Change of Accounting Method;
Extensions of Time To Make
Elections.
TD 8746........................... Amortizable Bond Premium.
TD 8786........................... Source of Income from Sales of
Inventory Partly From Sources
Within a Possession of the U.S.;
Also, Source of Income Derived From
Certain Purchases From a Corp.
Electing Sec. 936.
TD 8787........................... Basis Reduction Due to Discharge of
Indebtedness.
TD 8823........................... Consolidated Returns--Limitation on
the Use of Certain Losses and
Deductions.
TD 8824........................... Regulations Under Section 1502 of
the Internal Revenue Code of 1986;
Limitations on Net Operating Loss
Carryforwards and Certain Built-in
Losses and Credits Following (CO-25-
96).
TD 8825........................... Regulations Under Section 382 of the
Internal Revenue Code of 1986;
Application of Section 382 in Short
Taxable Years and With Respect to
Controlled Groups (CO-26-96).
TD 8847........................... Adjustments Following Sales of
Partnership Interests.
TD 8851........................... Return Requirement for United States
Persons Acquiring or Disposing of
an Interest in a Foreign
Partnership, or Whose Proportional
Interest in a Foreign Partnership
Changes.
TD 8853........................... Recharacterizing Financing
Arrangements Involving Fast-Pay
Stock.
TD 8859........................... Procedures for Monitoring Compliance
with Low-Income Housing Credit
Requirements (PS-78-91).
TD 8862, 9446, 9273 and 9760...... Treatment of transfers of stock or
securities to foreign corporations.
TD 8864........................... EE-63-88 (Final and temp
regulations) Taxation of Fringe
Benefits and Exclusions from Gross
Income for Certain Fringe Benefits;
IA-140-86 (Temporary) Fringe
Benefits Treas reg 1.274.
TD 8865........................... Amortization of Intangible Property.
TD 8869........................... Subchapter S Subsidiaries (REG-
251698-96).
TD 8870........................... General Rules for Making and
Maintaining Qualified Electing Fund
Elections (REG-115795-97).
TD 8881........................... General Revision of Regulations
Relating to Withholding of Tax on
Certain U.S. Source Income Paid to
Foreign (formerly Intl-62-90, Intl-
32-93, Intl-52-86, and Intl-52-94).
TD 8901........................... Qualified lessee construction
allowances for short-term leases
(REG-106010-98).
TD 8940........................... Purchase Price Allocations in Deemed
Actual Asset Acquisitions.
TD 8941........................... Manner of making election to
terminate tax-exempt bond
financing.
TD 8985........................... Hedging Transactions.
TD 9004........................... Treatment of taxable income of a
residual interest holder in excess
of daily accruals.
TD 9047........................... Certain Transfers of Property to
Regulated Investment Companies
(RICs) and Real Estate Investment
Trusts (REITs).
TD 9048 and TD 9254............... Guidance under Section 1502;
Suspension of Losses on Certain
Stock Disposition (REG-131478-02).
TD 9057, TD 9154 and TD 9187...... Extensions of Time to Elect Method
for Determining Allowable Loss.
TD 9065........................... REG-124069-02, Section 6038--Returns
Required with Respect to Controlled
Foreign Partnerships; REG-118966-
97, Information Reporting with
Respect to Certain Foreign
Partnership.
TD 9107........................... Guidance Regarding Deduction and
Capitalization of Expenditures.
TD 9157........................... Guidance Regarding the Treatment of
Certain Contingent Payment Debt
Instruments w/one or more Payments
that are Denominated in, or
Determined by Reference to, a
Nonfunctional Currency.
TD 9168........................... Optional 10-Year Write-off of
Certain Tax Preferences (REG-124405-
03).
TD 9171........................... New Markets Tax Credit.
TD 9207........................... Assumption of Partner Liabilities.
TD 9210........................... LIFO Recapture Under Section
1363(d).
TD 9212........................... Final, Source of Compensation for
Labor or Personal Services.
TD 9257 and TD 9377............... Application of Section 338 to
Insurance Companies (REG-146384-
05).
TD 9273........................... Stock Transfer Rules: Carryover of
Earnings and Taxes (REG-116050-99).
TD 9285........................... Limitation on Use of the Nonaccrual-
Experience Method of Accounting
Under Section 448(d)(5).
[[Page 35373]]
TD 9289........................... Treatment of Disregarded Entities
Under Section 752.
TD 9304........................... Guidance Necessary to Facilitate
Business Electronic Filing Under
Section 1561.
TD 9305........................... Source of Income from Certain Space
and Ocean Activities; Source of
Communications Income.
TD 9315........................... Section 1503(d) Closing Agreement
Requests.
TD 9315........................... Dual Consolidated Loss Regulations.
TD 9328........................... Safe Harbor for Valuation Under
Section 475.
TD 9353........................... Rollover of Gain from Qualified
Small Business Stock to Another
Qualified Small Business Stock.
TD 9360........................... Guidance on Passive Foreign Company
(PFIC) Purging Elections (REG-
133446-03).
TD 9420........................... Carryover Allocations and Other
Rules Relating to the Low-Income
Housing Credit (PS-19-92).
TD 9422........................... S Corporation Guidance under AJCA of
2004 (REG-143326-05).
TD 9424........................... Loss on Subsidiary Stock (REG-157711-
02).
TD 9451........................... Guidance Necessary to Facilitate
Business Election Filing;
Finalization of Controlled Group
Qualification Rules.
TD 9452........................... Application of Separate Limitations
to Dividends from Noncontrolled
Section 902 Corporations.
TD 9456........................... Treatment of Services Under Section
482; Allocation of Income and
Deductions from Intangibles;
Stewardship Expense.
TD 9463........................... Modifications of Commercial Mortgage
Loans Held by a Real Estate
Mortgage Investment Conduit. (REG-
127770-07).
TD 9465........................... Determination of Interest Expense
Deduction of Foreign Corporations
(REG-120509-06).
TD 9469........................... Section 108 Reduction of Tax
Attributes for S Corporations (REG-
102822-08).
TD 9490........................... Extended Carryback of Losses to or
from a Consolidated Group.
TD 9502........................... Exclusions From Gross Income of
Foreign Corporations.
TD 9504, TD 9616, TD9713, and TD Basis Reporting by Securities
9750. Brokers and Basis Determination for
Stock.
TD 9512........................... Nuclear Decommissioning Funds.
TD 9547........................... Election to Expense Certain
Refineries.
TD 9568........................... Methods to Determine Taxable Income
in connection with a Cost Sharing
Arrangement--IRC Section 482.
TD 9595........................... Consolidated Overall Foreign Losses,
Separate Limitation Losses, and
Overall Domestic Losses (REG-141399-
07).
TD 9614).......................... Transfers by Domestic Corporations
That Are Subject to Section
367(a)(5).
TD 9615........................... Distributions by Domestic
Corporations That Are Subject to
Section 1248(f).
TD 9617........................... Updating of Employer Identification
Numbers (REG-135491-10).
TD 9619........................... Regulations Enabling Elections for
Certain Transaction Under Section
336(e) (REG-143544-04).
TD 9622 and TD 9623............... Application of Section 108(i) to
Partnerships and S Corporations
(REG-144762-09).
TD 9633........................... Limitations on Duplication of Net
Built-in Losses.
TD 9684 and TD 9823............... Branded Prescription Drugs (REG-
123286-14).
TD 9715; Rev. Proc. 2015-26....... Agent for Consolidated Group
(Formerly TD 9002; Rev Proc 2002-
43).
TD 9759........................... Limitations on the Importation of
Net Built-In Losses.
TD 9764........................... Failure to Maintain List of Advisees
with Respect to Reportable
Transactions (REG-160873-04).
TD 9796........................... Treatment of Certain Domestic
Entities Disregarded as Separate
from Their Owners as Corporations
for Purposes of Section 6038A.
TD 9866........................... Guidance Related to Section 951A
(Global Intangible Low-Taxed
Income) and Certain Guidance
Related to Foreign Tax Credits.
TD 9988........................... Elective Payment of Applicable
Credits; Elective Payment of
Advanced Manufacturing Investment
Credit; Final Rules; Election To
Exclude Certain Unincorporated
Organizations Owned by Applicable
Entities From Application of the
Rules on Partners and Partnerships.
TD 9989........................... Elective Payment of Advanced
Manufacturing Investment Credit.
TD 9993........................... Transfer of Certain Credits.
TD 9995........................... Clean Vehicle Credits Under Sections
25E and 30D; Transfer of Credits;
Critical Minerals and Battery
Components; Foreign Entities of
Concern.
TD 9998........................... Increased Amounts of Credit or
Deduction for Satisfying Certain
Prevailing Wage and Registered
Apprenticeship Requirements.
TD 9999........................... Statutory Disallowance of Deductions
for Certain Qualified Conservation
Contributions Made by Partnerships
and S Corporations.
------------------------------------------------------------------------
Approved: July 22, 2025.
LaNita Van Dyke,
Tax Analyst.
[FR Doc. 2025-14050 Filed 7-24-25; 8:45 am]
BILLING CODE 4830-01-P