[Federal Register Volume 90, Number 141 (Friday, July 25, 2025)]
[Notices]
[Pages 35373-35377]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2025-14070]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Agency Information Collection Activities; Comment Request on U.S.
Tax-Exempt Organization Returns and Related Forms
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.
1545-0047'' 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 Marcus
McCrary, (470) 769-2001.
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
[[Page 35374]]
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. Tax-Exempt Organization Returns and Related Forms,
Schedules, Attachments, and Published Guidance.
OMB Number: 1545-0047.
Form Numbers and Published Guidance: Forms 990, 990-EZ, 990-N, 990-
PF, 990-T, and all related forms, schedules, and attachments.
Abstract: These forms, schedules, and attachments are used by tax-
exempt organizations, nonexempt charitable trusts, and section 527
political organizations to provide the IRS with statutorily required
information. Some members of the public rely on these forms as their
primary or sole source of information about a particular organization.
This information collection covers the burden associated with preparing
and submitting tax-exempt organization 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: Tax-Exempt Organizations.
Preliminary Estimated Number of Respondents: 1,730,000.
Preliminary Estimated Total Time (Hours): 74,890,000.
Preliminary Estimated Time per Respondent (Hours): 43 hours 17
minutes.
Preliminary Estimated Monetized Time ($): 4,125,000,000.
Preliminary Estimated Out-of-Pocket Costs ($): 2,055,000,000.
Preliminary Estimated Total Monetized Burden ($): 6,180,000,000.
Note: Total Monetized Burden = Out-of-Pocket Costs + Monetized
Time.
Marcus W. McCrary,
Tax Analyst.
Appendix-A--Forms and Schedules
------------------------------------------------------------------------
Product Title
------------------------------------------------------------------------
1023....................................... Application for Recognition
of Exemption Under Section
501(c)(3) of the Internal
Revenue Code.
1023-EZ.................................... Streamlined Application for
Recognition of Exemption
Under Section 501(c)(3) of
the Internal Revenue Code.
1024....................................... Application for Recognition
of Exemption Under Section
501(a).
1024-A..................................... Application for Recognition
of Exemption Under Section
501(c)(4) of the Internal
Revenue Code.
1028....................................... Application for Recognition
of Exemption Under Section
521 of the Internal
Revenue Code.
1116 Sch B *............................... Foreign Tax Carryover
Reconciliation Schedule.
1116 Sch C *............................... Foreign Tax
Redeterminations.
1116 *..................................... Foreign Tax Credit.
1120-POL *................................. US Income Tax Return for
Certain Political
Organizations.
1127 *..................................... Application for Extension
of Time for Payment of Tax
Due to Undue Hardship.
1128 *..................................... Application to Adopt,
Change, or Retain a Tax
Year.
2220 *..................................... Underpayment of Estimated
Tax by Corporations.
2848 *..................................... Power of Attorney and
Declaration of
Representative.
3115 *..................................... Application for Change in
Accounting Method.
3468 *..................................... Investment Credit.
3800 *..................................... General Business Credit.
3800 (Schedule A) *........................ Transfer Election
Statement.
4136 *..................................... Credit for Federal Tax Paid
on Fuels.
4255 *..................................... Recapture of Investment
Credit.
4562 *..................................... Depreciation and
Amortization.
461 *...................................... Limitation on Business
Loss.
4720....................................... Return of Certain Excise
Taxes Under Chapters 41
and 42 of the Internal
Revenue Code.
4797 *..................................... Sale of Business Property.
5227 *..................................... Split Interest Trust
Information Return.
5471 Sch E *............................... Income, War Profits, and
Excess Profits Taxes Paid
or Accrued.
5471 Sch G-1 *............................. Cost Sharing Arrangement.
5471 Sch H *............................... Current Earnings and
Profits.
5471 Sch I-1 *............................. Information for Global
Intangible Low-Taxed
Income.
5471 Sch J *............................... Accumulated Earnings &
Profits (E&P) of
Controlled Foreign
Corporation.
5471 Sch M *............................... Transactions Between
Controlled Foreign
Corporation and
Shareholders or Other
Related Persons.
5471 Sch O *............................... Organization or
Reorganization of Foreign
Corporation, and
Acquisitions and
Dispositions of its Stock.
5471 Sch P *............................... Previously Taxed Earnings
and Profits of U.S.
Shareholder of Certain
Foreign Corporations.
5471 Sch Q *............................... CFC Income by CFC Income
Groups.
5471 Sch R *............................... Distributions From a
Foreign Corporation.
5471 *..................................... Information Return of U.S.
Persons With Respect to
Certain Foreign
Corporations.
5578....................................... Annual Certification of
Racial Nondiscrimination
for a Private School
Exempt From Federal Income
Tax.
5884 *..................................... Work Opportunity Credit.
5884-C..................................... Work Opportunity Credit for
Qualified Tax-Exempt
Organizations Hiring
Qualified Veterans.
5884-D..................................... Employee Retention Credit
for Certain Tax-Exempt
Organizations Affected by
Qualified Disasters.
6069....................................... Return of Certain Excise
Taxes on Mine Operators,
Black Lung Trusts, and
Other Persons Under
Sections 4951, 4952, and
4953.
6198 *..................................... At-Risk Limitations.
[[Page 35375]]
6497 *..................................... Information Return of
Nontaxable Energy Grants
or Subsidized Energy
Financing.
7004 *..................................... Application for Automatic
Extension of Time To File
Certain Business Income
Tax, Information, and
Other Returns.
7203 *..................................... S Corporation Shareholder
Stock and Debt Basis
Limitations.
7204 *..................................... Consent to Extend the Time
to Assess Tax Related to
Contested Foreign Income
Taxes--Provisional Foreign
Tax Credit Agreement.
7205 *..................................... Energy Efficient Commercial
Buildings Deduction.
7207 *..................................... Advanced Manufacturing
Production Credit.
7210 *..................................... Clean Hydrogen Production
Credit.
7220 *..................................... Prevailing Wage and
Apprenticeship (PWA)
Verification and
Corrections.
8038....................................... Information Return for Tax-
Exempt Private Activity
Bond Issues.
8038-B..................................... Information Return for
Build America Bonds and
Recovery Zone.
8038-CP.................................... Return for Credit Payments
to Issuers of Qualified
Bonds.
8038-CP Schedule A......................... Specified Tax Credit Bonds
Interest Limit
Computation.
8038-G..................................... Information Return for Tax-
Exempt Governmental Bonds.
8038-GC.................................... Information Return for
Small Tax-Exempt
Governmental Bond Issues,
Leases, and Installment
Sales.
8038-R..................................... Request for Recovery of
Overpayments Under
Arbitrage Rebate
Provisions.
8038-T..................................... Arbitrage Rebate, Yield
Reduction and Penalty in
Lieu of Arbitrage Rebate.
8038-TC.................................... Information Return for Tax
Credit Bonds and Specified
Tax Credit Bonds.
8050....................................... Direct Deposit of Tax
Exempt or Government
Entity Tax Refund.
8282....................................... Donee Information Return.
8283 *..................................... Noncash Charitable
Contributions.
8283-V *................................... Payment Voucher for Filing
Fee Under Section
170(f)(13).
8328....................................... Carryforward Election of
Unused Private Activity
Bond Volume Cap.
8330....................................... Issuer's Quarterly
Information Return for
Mortgage Credit
Certificates (MCCs).
8453-TE.................................... Tax Exempt Entity
Declaration and Signature
for Electronic Filing.
8453-X..................................... Political Organization
Declaration for Electronic
Filing of Notice of
Section 527 Status.
8621 *..................................... Information Return by a
Shareholder of a Passive
Foreign Investment Company
or Qualified Electing
Fund.
8718....................................... User Fee for Exempt
Organization Determination
Letter Request.
8824 *..................................... Like-Kind Exchanges.
8838 *..................................... Consent to Extend the Time
to Assess Tax Under
Section 367--Gain
Recognition Agreement.
8838-P *................................... Consent to Extend the Time
to Assess Tax Pursuant to
the Gain Deferral Method
(Section 721(c)).
8864 *..................................... Biodiesel, Renewable
Diesel, or Sustainable
Aviation Fuels Credit.
8865 Sch G *............................... Statement of Application of
the Gain Deferral Method
under Section 721(c).
8865 Sch H *............................... Acceleration Events and
Exceptions Reporting
Relating to Gain Deferral
Method Under Section
721(c).
8865 Sch O *............................... Transfer of Property to a
Foreign Partnership.
8865 Sch P *............................... Acquisitions, Dispositions,
and Changes of Interest in
a Foreign Partnership.
8865 *..................................... Return of U.S. Persons with
Respect to Certain Foreign
Partnerships.
8868....................................... Application for Automatic
Extension of Time To File
an Exempt Organization
Return.
8870....................................... Information Return for
Transfers Associated With
Certain Personal Benefit
Contracts.
8871....................................... Political Organization
Notice of Section 527
Status.
8872....................................... Political Organization
Report of Contributions
and Expenditures.
8879-TE.................................... IRS e-file Signature
Authorization for a Tax
Exempt Entity.
8886 *..................................... Reportable Transaction
Disclosure Statement.
8886-T..................................... Disclosure by Tax-Exempt
Entity Regarding
Prohibited Tax Shelter
Transaction.
8896 *..................................... Low Sulfur Diesel Fuel
Production Credit.
8899....................................... Notice of Income From
Donated Intellectual
Property.
8906 *..................................... Distilled Spirits Credit.
8908 *..................................... Energy Efficient Home
Credit.
8932 *..................................... Credit for Employer
Differential Wage
Payments.
8940....................................... Request for Miscellaneous
Determination.
8941 *..................................... Credit for Small Employer
Health Insurance Premiums.
8949 *..................................... Sales and Other
Dispositions of Capital
Assets.
8976....................................... Notice of Intent to Operate
Under Section 501(c)(4).
8995 *..................................... Qualified Business Income
Deduction Simplified
Calculation.
8995-A Schedule A *........................ Specified Service Trades or
Businesses.
8995-A Schedule B *........................ Aggregation of Business
Operations.
8995-A Schedule C *........................ Loss Netting and
Carryforward.
8995-A Schedule D *........................ Special Rules for Patrons
of Agricultural or
Horticultural
Cooperatives.
8995-A *................................... Qualified Business Income
Deduction.
926 *...................................... Return by a U.S. Transferor
of Property to a Foreign
Corporation.
970 *...................................... Application to Use LIFO
Inventory Method.
990........................................ Return of Organization
Exempt From Income Tax
Under Section 501(c), 527,
or 4947(a)(1) of the
Internal Revenue Code
(except private
foundations).
990 Schedule A............................. Public Charity Status and
Public Support.
990 Schedule B............................. Schedule of Contributors.
990 Schedule C............................. Political Campaign and
Lobbying Activities.
990 Schedule D............................. Supplemental Financial
Statements.
990 Schedule E............................. Schools.
990 Schedule F............................. Statement of Activities
Outside the United States.
990 Schedule G............................. Supplemental Information
Regarding Fundraising or
Gaming Activities.
990 Schedule H............................. Hospitals.
990 Schedule I............................. Grants and Other Assistance
to Organizations,
Governments, and
Individuals in the United
States.
990 Schedule J............................. Compensation Information.
990 Schedule K............................. Supplemental Information on
Tax-Exempt Bonds.
990 Schedule L............................. Transactions With
Interested Persons.
990 Schedule M............................. Noncash Contributions.
990 Schedule N............................. Liquidation, Termination,
Dissolution, or
Significant Disposition of
Assets.
990 Schedule O............................. Supplemental Information to
Form 990 or 990-EZ.
990 Schedule R............................. Related Organizations and
Unrelated Partnerships.
990-EZ..................................... Short Form Return of
Organization Exempt From
Income Tax Under section
501(c), 527, or 4947(a)(1)
of the Internal Revenue
Code (except private
foundations).
[[Page 35376]]
990-N...................................... Form 990-N Electronic
Notice (e-Postcard) for
Tax-Exempt Organizations
Not Required to File Form
990 or Form 990-EZ.
990-PF..................................... Return of Private
Foundation or Section
4947(a)(1) Trust Treated
as Private Foundation.
990-T...................................... Exempt Organization
Business Income Tax Return
(and proxy tax under
section 6033(e)).
990-T Schedule A........................... Unrelated Business Taxable
Income From an Unrelated
Trade or Business.
990-W...................................... Estimated Tax on Unrelated
Business Taxable Income
for Tax-Exempt
Organizations (and on
Investment Income for
Private Foundations).
------------------------------------------------------------------------
Appendix-B--Guidance Documents
------------------------------------------------------------------------
Guidance Title/description
------------------------------------------------------------------------
Announcement 2004-38....................... Election of Alternative
Deficit Reduction
Contribution.
Announcement 2004-43....................... Election of Alternative
Deficit Reduction
Contribution.
Notice 2002-27............................. IRA Required Minimum
Distribution Reporting.
Notice 2004-59............................. Plan Amendments Following
Election of Alternative
Deficit Reduction
Contribution.
Notice 2005-41............................. Guidance Regarding
Qualified Intellectual
Property Contributions.
Notice 2006-105............................ Extension of Election of
Alternative Deficit
Reduction Contribution.
Notice 2006-107............................ Diversification
Requirements for Qualified
Defined Contribution Plans
Holding Publicly Traded
Employer Securities.
Notice 2006-109............................ Interim Guidance Regarding
Supporting Organizations
and Donor Advised Funds.
Notice 2007-70............................. Charitable Contributions of
Certain Motor Vehicles,
Boats, and Airplanes.
Reporting requirements
under Sec. 170(f)(12)(D).
Notice 2008-113............................ Relief and Guidance on
Corrections of Certain
Failures of a Nonqualified
Deferred Compensation Plan
to Comply with Sec.
409A(a) in Operation.
Notice 2009-26............................. Build America Bonds and
Direct Payment Subsidy
Implementation.
Notice 2009-31............................. Election and Notice
Procedures for
Multiemployer Plans under
Sections 204 and 205 of
WRERA.
Notice 2010-6.............................. Relief and Guidance on
Corrections of Certain
Failures of a Nonqualified
Deferred Compensation Plan
to Comply with Sec.
409A(a).
Notice 2010-80............................. Modification to the Relief
and Guidance on
Corrections of Certain
Failures of a Nonqualified
Deferred Compensation Plan
to Comply with Sec.
409A(a).
Notice 2011-43............................. Transitional Relief under
Internal Revenue Code Sec.
6033(j) for Small
Organizations.
Notice 2012-48............................. Tribal Economic Development
Bonds.
Notice 2014-4.............................. Interim Guidance Regarding
Supporting Organizations.
Notice 2015-83............................. Tribal Economic Development
Bonds: Use of Volume Cap
for Draw-down Loans.
Notice 2017-9.............................. De Minimis Error Safe
Harbor to the I.R.C. Sec.
Sec. 6721 and 6722
Penalties.
Notice 2021-56............................. Standards that an LLC must
Satisfy to be Exempt.
Notice 2023-38............................. Domestic Content Bonus
Credit Guidance under
Sections 45, 45Y, 48, and
48E.
Notice 97-45............................... Highly Compensated Employee
Definition.
Publication 1075........................... Tax Information Security
Guidelines for Federal,
State and Local Agencies.
Publication 4839........................... Annual Form 990 Filing
Requirements for Tax-
Exempt Organizations
(Forms 990, 990-EZ, 990-
PF, 990-BL and 990-N (e-
Postcard).
Revenue Procedure 80-27.................... Group exemption letters.
Revenue Procedure 98-19.................... Exceptions to the notice
and reporting requirements
of section 6033(e)(1) and
the tax imposed by section
6033(e)(2).
Revenue Procedure 2004-15.................. Waivers of Minimum Funding
Standards.
Revenue Procedure 2008-62 and 2017-55...... Substitute Mortality Tables
for Single Employer
Defined Benefit Plans.
Revenue Procedure 2009-43.................. Revocation of Elections by
Multiemployer Defined
Benefit Pension Plans to
Freeze Funded Status under
section 204 of WRERA.
Revenue Procedure 2010-52.................. Extension of the
Amortization Period for
Plan Sponsor of a
Multiemployer Pension
Plan.
Revenue Procedure 2014-11.................. Procedures for reinstating
the tax-exempt status of
organizations that have
had their tax-exempt
status automatically
revoked under section
6033(j)(1) of the Internal
Revenue Code (``Code'')
for failure to file
required Annual Returns or
notices for three
consecutive years.
Revenue Procedure 2014-40.................. Procedures for applying for
and for issuing
determination letters on
the exempt status under
Sec. 501(c)(3) of the
Internal Revenue Code
(Code) using Form 1023-EZ,
Streamlined Application
for Recognition of
Exemption Under Section
501(c)(3) of the Internal
Revenue Code.
Revenue Procedure 2014-55.................. Election Procedures and
Information Reporting with
Respect to Interests in
Certain Canadian
Retirement Plans.
Revenue Procedure 2015-21.................. Rulings and determination
letters.
Revenue Procedure 2016-27.................. Application Procedures for
Approval of Benefit
Suspensions for Certain
Multiemployer Defined
Benefit Pension Plans
under Sec. 432(e)(9).
Revenue Procedure 2017-43.................. Application Procedures for
Approval of Benefit
Suspensions for Certain
Multiemployer Defined
Benefit Pension Plans
under Sec. 432(e)(9).
Revenue Procedure 2017-57.................. Procedures for Requesting
Approval for a Change in
Funding Method.
Revenue Procedure 2018-4................... Updating Procedures for
Guidance on Matters Under
IRS TE/GE Division.
Revenue Procedure 2018-38.................. Returns by exempt
organizations and returns
by certain non-exempt
organizations.
Revenue Procedure 2021-37.................. Pre-Approved Pension Plans.
Revenue Procedure 2021-48.................. Examination of returns and
claims for refund, credit
or abatement;
determination of correct
tax liability.
Revenue Procedure 2022-14.................. List of Automatic Changes.
Revenue Procedure 2023-1................... Rulings and Determination
Letters.
Revenue Procedure 2023-4................... Types of Advice Available
to Taxpayers.
Revenue Procedure 2024-5................... Procedures for Issuing
Determination Letters.
Revenue Procedure 2023-24.................. Changes in Accounting
Periods and in Methods of
Accounting.
Revenue Procedure 2023-38.................. Domestic Content Bonus
Credit Guidance under
Sections 45, 45Y, 48, and
48E.
Revenue Ruling 2000-35..................... Automatic Enrollment in
Section 403(b) Plans.
TD 7845.................................... Inspection of Applications
for Tax Exemption and
Applications for
Determination Letters for
Pension and Other Plans.
TD 7852.................................... Registration Requirements
with Respect to Debt
Obligations.
TD 7898.................................... Employers Qualified
Educational Assistance
Programs.
TD 7952.................................... Indian Tribal Governments
Treated As States For
Certain Purposes.
TD 8002.................................... Substantiation of
Charitable Contributions.
TD 8019.................................... Public Inspection of Exempt
Organization Return.
TD 8033.................................... Tax Exempt Entity Leasing.
TD 8069.................................... Qualified Conservation
Contributions.
TD 8073.................................... Effective Dates and Other
Issues Arising Under the
Employee Benefit
Provisions of the Tax
Reform Act of 1984.
TD 8086.................................... Election for $10 Million
Limitation on Exempt Small
Issues of Industrial
Development Bonds;
Supplemental Capital
Expenditure Statements (LR-
185-84 Final).
[[Page 35377]]
TD 8124.................................... Time and Manner of Making
Certain Elections Under
the Tax Reform Act of
1986.
TD 8357.................................... Certain cash or deferred
arrangements (CODAs) and
employee and matching
contributions under
employee plans.
TD 8376.................................... Qualified Separate Lines of
Business.
TD 8396.................................... Regulations relating to a
bank's determination of
worthlessness of a debt.
TD 8400.................................... Taxation of Gain or Loss
from Certain Nonfunctional
Currency Transactions
(Section 988
Transactions).
TD 8476.................................... Arbitrage Restrictions on
Tax-Exempt Bonds.
TD 8540.................................... Final regulations relating
to the valuation of
annuities, interests for
life or terms of years,
and remainder or
reversionary interests.
TD 8619.................................... Final regulations relating
to eligible rollover
distributions from tax-
qualified retirement plans
and section 403(b)
annuities.
TD 8635.................................... Nonbank Trustee Net Worth
Requirements.
TD 8690.................................... Deductibility,
Substantiation, and
Disclosure of Certain
Charitable Contributions.
TD 8712.................................... Definition of Private
Activity Bonds.
TD 8718.................................... Arbitrage Restrictions on
Tax-Exempt Bonds.
TD 8769.................................... Permitted Elimination of
Pre-retirement Optional
Forms of Benefit.
TD 8791.................................... Guidance Regarding
Charitable Remainder
Trusts and Special
Valuation Rules for
Transfers of Interests in
Trusts.
TD 8801.................................... Arbitrage Restrictions on
Tax-Exempt Bonds.
TD 8802.................................... Certain Asset Transfers to
a Tax-Exempt Entity.
TD 8814.................................... Federal Insurance
Contributions Act (FICA)
Taxation of Amounts Under
Employee Benefit Plans.
TD 8816.................................... Roth IRAs.
TD 8861.................................... Private Foundation
Disclosure Rules.
TD 8865.................................... Amortization of Intangible
Property.
TD 8933.................................... Qualified Transportation
Fringe Benefits.
TD 8978.................................... Excise Taxes on Excess
Benefit Transactions (REG-
246256-96).
TD 8987.................................... Required Distributions from
Retirement Plans.
TD 9075.................................... Compensation Deferred Under
Eligible Deferred
Compensation Plans.
TD 9076.................................... Special Rules Under Section
417(a)(7) for Written
Explanations Provided by
Qualified Retirement Plans
After Annuity Starting
Dates.
TD 9079.................................... Ten or More Employer Plan
Compliance Information.
TD 9083.................................... Golden Parachute Payments.
TD 9088.................................... Compensatory Stock Options
Under Section 482.
TD 9092.................................... Split-Dollar Life Insurance
Arrangements.
TD 9097.................................... Arbitrage Restrictions
Applicable to Tax-Exempt
Bonds Issued by State and
Local Governments.
TD 9099.................................... Disclosure of Relative
Values of Optional Forms
of Benefit.
TD 9142.................................... Deemed IRAs in Qualified
Retirement Plans.
TD 9169.................................... Retirement plans; Cash or
deferred arrangements
under section 401(k) and
matching contributions or
employee contributions
under section 401(m)
Regulations.
TD 9237.................................... Designated Roth
Contributions to Cash or
Deferred Arrangements
Under Section 401(k).
TD 9324.................................... Designated Roth
Contributions Under
Section 402A.
TD 9334.................................... Requirement of Return and
Time for Filing.
TD 9340.................................... Revised Regulations
Concerning Section 403(b)
Tax-Sheltered Annuity
Contracts.
TD 9447.................................... Automatic Contribution
Arrangements.
TD 9472.................................... Notice Requirements for
Certain Pension Plan
Amendments Significantly
Reducing the Rate of
Future Benefit Accrual.
TD 9492.................................... Excise Taxes on Prohibited
Tax Shelter Transactions
and Related Disclosure
Requirements; Disclosure
Requirements with Respect
to Prohibited Tax Shelter
Transactions; Requirement
of Return and Time for
Filing.
TD 9495.................................... Qualified Zone Academy
Bonds: Obligations of
States and Political
Subdivisions.
TD 9641.................................... Reduction or Suspension of
Safe Harbor Contributions.
TD 9708.................................... Additional Requirements for
Charitable Hospitals;
Community Health Needs
Assessments for Charitable
Hospitals; Requirement of
a Section 4959 Excise Tax
Return and Time for Filing
the Return.
TD 9724.................................... Summary of Benefits and
Coverage, Uniform Glossary
for ACA Group Health
Plans.
TD 9741.................................... General Allocation and
Accounting Regulations
Under Section 141;
Remedial Actions for Tax-
Exempt Bonds.
TD 9765.................................... Suspension of Benefits
under the Multiemployer
Pension Reform Act of
2014.
TD 9777.................................... Arbitrage Guidance for Tax-
Exempt Bonds.
TD 9801.................................... Issue Price Definition for
Tax-Exempt Bonds.
TD 9845.................................... Public Approval of Tax-
Exempt Private Activity
Bonds.
TD 9846.................................... Regulations Regarding the
Transition Tax Under
Section 965 and Related
Provisions.
TD 9855.................................... Regulations To Prescribe
Return and Time for Filing
for Payment of Section
4960, 4966, 4967, and 4968
Taxes and To Update the
Abatement Rules for
Section 4966 and 4967
Taxes.
TD 9866.................................... Guidance Related to Section
951A (Global Intangible
Low-Taxed Income) and
Certain Guidance Related
to Foreign Tax Credits.
TD 9873.................................... Regulations on the
Requirement To Notify the
IRS of Intent To Operate
as a Section 501(c)(4)
Organization.
TD 9898.................................... Guidance Under Section 6033
Regarding the Reporting
Requirements of Exempt
Organizations.
TD 9902.................................... Guidance Under Sections
951A and 954 Regarding
Income Subject to a High
Rate of Foreign Tax.
TD 9917.................................... Guidance on the
Determination of the
Section 4968 Excise Tax
Applicable to Certain
Colleges and Universities.
TD 9933.................................... Unrelated Business Taxable
Income Separately Computed
for Each Trade or
Business.
TD 9938.................................... Tax on Excess Tax-Exempt
Organization Executive
Compensation.
TD 9972.................................... Electronic-Filing
Requirements for Specified
Returns and Other
Documents.
TD 9975.................................... Pre-Filing Registration
Requirements for Certain
Tax Credit Elections.
TD 9979.................................... Additional Guidance on Low-
Income Communities Bonus
Credit Program.
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 9998.................................... Increased Amounts of Credit
or Deduction for
Satisfying Certain
Prevailing Wage and
Registered Apprenticeship
Requirements.
------------------------------------------------------------------------
[FR Doc. 2025-14070 Filed 7-24-25; 8:45 am]
BILLING CODE 4830-01-P