[Federal Register Volume 79, Number 37 (Tuesday, February 25, 2014)]
[Notices]
[Pages 10626-10632]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2014-03750]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Form 1040 and Schedules
A, B, C, C-EZ, D, D-1, E, EIC, F, H, J, R, and SE, Form 1040A, Form
1040EZ, Form 1040NR, Form 1040NR-EZ, Form 1040X, and all attachments to
these forms.
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice and request for comments.
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SUMMARY: The Internal Revenue Service, as part of its continuing effort
to reduce paperwork and respondent burden, invites the general public
and other Federal agencies to take this opportunity to comment on
proposed and continuing information collections, as required by the
Paperwork Reduction Act of 1995 (PRA), Public Law 104-13 (44 U.S.C.
3506(c)(2)(A)). This notice requests comments on all forms used by
individual taxpayers: Form 1040, U.S. Individual Income Tax Return, and
Schedules A, B, C, C-EZ, D, E, EIC, F, H, J, R, and SE; Form 1040A;
Form 1040EZ; Form 1040NR; Form 1040NR-EZ; Form 1040X; and all
attachments to these forms (see the Appendix to this notice).
DATES: Written comments should be received on or before April 28, 2014
to be assured of consideration.
ADDRESSES: Direct all written comments to The OMB Unit,
SE:W:CAR:MP:T:T:SP, Internal Revenue Service, Room 6129, 1111
Constitution Avenue NW., Washington, DC 20224.
SUPPLEMENTARY INFORMATION:
PRA Approval of Forms Used by Individual Taxpayers
Under the PRA, OMB assigns a control number to each ``collection of
information'' that it reviews and approves for use by an agency. The
PRA also requires agencies to estimate the burden for each collection
of information. Burden estimates for each control number are displayed
in (1) PRA notices that accompany collections of information, (2)
Federal Register notices such as this one, and (3) OMB's database of
approved information collections.
Taxpayer Burden Model
The Individual Taxpayer Burden Model (ITBM) estimates burden
experienced by individual taxpayers when complying with Federal tax
laws and incorporates results from a survey of tax year 2011 individual
taxpayers,
[[Page 10627]]
conducted in 2012 and 2013. The approach to measuring burden focuses on
the characteristics and activities undertaken by individual taxpayers
in meeting their tax return filing obligations.
Burden is defined as the time and out-of-pocket costs incurred by
taxpayers in complying with the Federal tax system and are estimated
separately. Out-of-pocket costs include any expenses incurred by
taxpayers to prepare and submit their tax returns. Examples include tax
return preparation fees, the purchase price of tax preparation
software, submission fees, photocopying costs, postage, and phone calls
(if not toll-free).
The methodology distinguishes among preparation method, taxpayer
activities, taxpayer type, filing method, and income level. Indicators
of tax law and administrative complexity, as reflected in the tax forms
and instructions, are incorporated into the model.
Preparation methods reflected in the model are as follows:
Self-prepared without software,
Self-prepared with software, and
Use of a paid preparer or tax professional.
Types of taxpayer activities reflected in the model are as follows:
Recordkeeping,
Tax planning,
Gathering tax materials,
Use of services (IRS and other),
Form completion, and
Form submission.
Taxpayer Burden Estimates
Summary level results using this methodology are presented in Table
1 below. The data shown are the best forward-looking estimates
available for income tax returns filed for tax year 2013
Table 1 shows burden estimates based on current statutory
requirements as of November 21, 2013 for taxpayers filing a 2013 Form
1040, 1040A, or 1040EZ tax return. Time spent and out-of-pocket costs
are presented separately. Time burden is broken out by taxpayer
activity, with record keeping representing the largest component. Out-
of-pocket costs include any expenses incurred by taxpayers to prepare
and submit their tax returns. Examples include tax return preparation
and submission fees, postage and photocopying costs, and tax
preparation software costs. While these estimates do not include burden
associated with post-filing activities, IRS operational data indicate
that electronically prepared and filed returns have fewer arithmetic
errors, implying lower post-filing burden.
Reported time and cost burdens are national averages and do not
necessarily reflect a ``typical'' case. Most taxpayers experience lower
than average burden, with taxpayer burden varying considerably by
taxpayer type. For instance, the estimated average time burden for all
taxpayers filing a Form 1040, 1040A, or 1040EZ is 12 hours, with an
average cost of $210 per return. This average includes all associated
forms and schedules, across all preparation methods and taxpayer
activities. The average burden for taxpayers filing Form 1040 is about
15 hours and $280; the average burden for taxpayers filing Form 1040A
is about 7 hours and $90; and the average for Form 1040EZ filers is
about 4 hours and $30.
Within each of these estimates there is significant variation in
taxpayer activity. For example, non-business taxpayers are expected to
have an average burden of about 7 hours and $120, while business
taxpayers are expected to have an average burden of about 24 hours and
$430. Similarly, tax preparation fees and other out-of-pocket costs
vary extensively depending on the tax situation of the taxpayer, the
type of software or professional preparer used, and the geographic
location.
Proposed PRA Submission to OMB
Title: U.S. Individual Income Tax Return.
OMB Number: 1545-0074.
Form Numbers: Form 1040 and Schedules A, B, C, C-EZ, D, E, EIC, F,
H, J, R, and SE; Form 1040A; Form 1040EZ; Form 1040NR; Form 1040NR-EZ,
Form 1040X; and all attachments to these forms (see the Appendix to
this notice).
Abstract: These forms are used by individuals to report their
income tax liability. The data is used to verify that the items
reported on the forms are correct, and also for general statistical
use.
Current Actions: The change in estimated aggregate compliance
burden can be explained by three major sources--technical adjustments,
statutory changes, and discretionary agency (IRS) actions.
Technical Adjustments--The largest adjustments are from
incorporation of update tax return data, macroeconomic data, and survey
data as well as refinements in the estimation methodology. Updating the
FY13 macroeconomic data and incorporating new tax return data lead to
the largest technical adjustments. The impact of each technical
adjustment can be seen below.
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Change in filers Change in time Change in dollars
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Updated FY13 Macroeconomic Data........................ -3,100,000 -32,000,000 -$762,000,000
Updated Tax Return Data................................ 0 -53,000,000 -1,486,000,000
Updated Survey Data.................................... 0 6,000,000 1,063,000,000
FY14 Population Estimates.............................. 1,700,000 4,000,000 908,000,000
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Statutory Changes--The primary drivers of the statutory changes are
the phaseout of itemized deductions (American Taxpayer Relief Act of
2012), the Net Investment Income Tax (Health Care and Education
Reconciliation Act of 2010), and the Additional Medicare Tax (Patient
Protection and Affordable Care Act of 2010). The estimated impact of
these items is as follows:
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Expected filers Change in hours Change in dollars
----------------------------------------------------------------------------------------------------------------
Phaseout of Itemized Deductions........................ 2,300,000 < 500,000 $21,000,000
Net Investment Income Tax.............................. 2,800,000 4,000,000 202,000,000
Additional Medicare Tax................................ 3,100,000 3,000,000 129,000,000
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IRS Discretionary Changes--Introduction of the Office in the Home
Safe Harbor impacts approximately 600,000 filers and decreases time by
1,600,000 hours (rounded to 2,000,000 hours) and money by $7,000,000.
All
[[Page 10628]]
other IRS discretionary changes had a negligible impact on taxpayer
burden.
Total--Taken together, the changes discussed above have decreased
total hours by 69,000,000 hours and increased total dollars by
$68,000,000.
Type of Review: Revision of currently approved collections.
Affected Public: Individuals or households.
Estimated Number of Respondents: 152,900,000.
Total Estimated Time: 1.855 billion hours (1,855,000,000 hours).
Estimated Time per Respondent: 12.13 hours.
Total Estimated Out-of-Pocket Costs: $31.717 billion
($31,717,000,000).
Estimated Out-of-Pocket Cost Per Respondent: $207.
An agency may not conduct or sponsor, and a person is not required
to respond to, a collection of information unless the collection of
information displays a valid OMB Control Number.
Books or records relating to a collection of information must be
retained as long as their contents may become material in the
administration of any internal revenue law. Generally, tax returns and
tax return information are confidential, as required by 26 U.S.C. 6103.
Request for Comments
Comments submitted in response to this notice will be summarized
and/or included in the request for OMB approval. All comments will
become a matter of public record. Comments are invited on: (a) Whether
the collection of information is necessary for the proper performance
of the functions of the agency, including whether the information will
have practical utility; (b) the accuracy of the agency's estimate of
the burden of the collection of information; (c) ways to enhance the
quality, utility, and clarity of the information to be collected; (d)
ways to minimize the burden of the collection of information on
respondents, including through the use of automated collection
techniques or other forms of information technology; and (e) estimates
of capital or start-up costs and costs of operation, maintenance, and
purchase of services to provide information.
Approved: February 10, 2014 .
Christie Preston,
IRS Supervisory Tax Analyst.
Table 1--Estimated Average Taxpayer Burden for Individuals by Activity
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Primary form filed or type of taxpayer Time burden Money burden
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Average time burden (hours)
Percentage of --------------------------------------------------------------------------------------------------
returns Form completion
Total time Record keeping Tax planning and submission All other Average cost
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All Taxpayers........................ 100% 12 6 2 4 1 $210
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Primary forms filed
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1040................................. 68% 15 8 2 4 1 280
1040A................................ 19% 7 2 1 3 1 90
1040EZ............................... 13% 4 1 * 2 1 30
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Type of taxpayer
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Non-business **...................... 70% 7 3 1 3 1 120
Business**........................... 30% 24 13 4 5 2 430
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* Rounds to less than one hour.
Detail may not add to total due to rounding. Dollars rounded to the nearest $10.
** A ``business'' filer files one or more of the following with Form 1040: Schedule C, C-EZ, E, F, Form 2106, or 2106-EZ. A ``non-business'' filer does
not file any of these schedules or forms with Form 1040 or if you file Form 1040A or 1040EZ.
Table 2--ICB Estimates for the 1040/A/EZ/NR/NR-EZ/X Series of Returns and Supporting Forms and Schedules
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Program change
Previously Program change due to new Program change FY14
approved FY13 due to adjustment legislation due to agency
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Number of Taxpayers...................................... 154,300,000 (1,400,000) ................. ................. 152,900,000
Burden in Hours.......................................... 1,924,000,000 (75,000,000) 8,000,000 (2,000,000) 1,855,000,000
Burden in Dollars........................................ 31,649,000,000 (277,000,000) 352,000,000 (7,000,000) 31,717,000,000
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[[Page 10629]]
Appendix
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Filed by individuals
Forms and others Title
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673........................................... ........................ Statement for Claiming Exemption from
Withholding on Foreign Earned Income
Eligible for the Exclusions Provided
by Section 911.
926........................................... X Return by a U.S. Transferor of
Property to a Foreign Corporation.
970........................................... X Application To Use LIFO Inventory
Method.
972........................................... X Consent of Shareholder To Include
Specific Amount in Gross Income.
982........................................... X Reduction of Tax Attributes Due To
Discharge of Indebtedness (and
Section 1082 Basis Adjustment).
1040.......................................... ........................ U.S. Individual Income Tax Return.
1040 SCH A.................................... ........................ Itemized Deductions.
1040 SCH B.................................... ........................ Interest and Ordinary Dividends.
1040 SCH C.................................... X Profit or Loss From Business.
1040 SCH C-EZ................................. X Net Profit From Business.
1040 SCH D.................................... ........................ Capital Gains and Losses.
1040 SCH E.................................... X Supplemental Income and Loss.
1040 SCH EIC.................................. ........................ Earned Income Credit.
1040 SCH F.................................... X Profit or Loss From Farming.
1040 SCH H.................................... X Household Employment Taxes.
1040 SCH J.................................... ........................ Income Averaging for Farmers and
Fishermen.
1040 SCH R.................................... ........................ Credit for the Elderly or the
Disabled.
1040 SCH SE................................... ........................ Self-Employment Tax.
1040 SCH 8812................................. ........................ ......................................
1040 A........................................ ........................ U.S. Individual Income Tax Return.
1040-C........................................ ........................ ......................................
1040ES (NR)................................... ........................ U.S. Estimated Tax for Nonresident
Alien Individuals.
1040ES (PR)................................... ........................ Estimated Federal Tax on Self
Employment Income and on Household
Employees (Residents of Puerto Rico)
1040 ES-OCR-V................................. ........................ Payment Voucher.
1040 ES-OTC................................... ........................ Estimated Tax for Individuals.
1040 EZ....................................... ........................ Income Tax Return for Single and Joint
Filers With No Dependents.
1040 NR....................................... ........................ U.S. Nonresident Alien Income Tax
Return.
1040 NR-EZ.................................... ........................ U.S. Income Tax Return for Certain
Nonresident Aliens With No
Dependents.
1040 V........................................ ........................ Payment Voucher.
1040 V-OCR-ES................................. ........................ Payment Voucher
1040 X........................................ ........................ Amended U.S. Individual Income Tax
Return.
1045.......................................... X Application for Tentative Refund.
1116.......................................... X Foreign Tax Credit.
1127.......................................... X Application For Extension of Time For
Payment of Tax
1128.......................................... X Application To Adopt, Change, or
Retain a Tax Year.
1310.......................................... ........................ Statement of Person Claiming Refund
Due a Deceased Taxpayer.
2106.......................................... ........................ Employee Business Expenses.
2106 EZ....................................... ........................ Unreimbursed Employee Business
Expenses.
2120.......................................... ........................ Multiple Support Declaration.
2210.......................................... X Underpayment of Estimated Tax by
Individuals, Estates, and Trusts.
2210 F........................................ X Underpayment of Estimated Tax by
Farmers and Fishermen.
2350.......................................... ........................ Application for Extension of Time To
File U.S. Income Tax Return.
2350 SP....................................... ........................ Solicitud de Pr[oacute]rroga para
Presentar la Declaraci[oacute]n del
Impuesto Personal sobre el Ingreso de
los Estados Unidos
2439.......................................... X Notice to Shareholder of Undistributed
Long-Term Capital Gains.
2441.......................................... ........................ Child and Dependent Care Expenses.
2555.......................................... ........................ Foreign Earned Income.
2555 EZ....................................... ........................ Foreign Earned Income Exclusion.
2848.......................................... X Power of Attorney and Declaration of
Representative.
2848(SP)...................................... ........................ ......................................
3115.......................................... X Application for Change in Accounting
Method.
3468.......................................... X Investment Credit.
3520.......................................... X Annual Return To Report Transactions
With Foreign Trusts and Receipt of
Certain Foreign Gifts
3800.......................................... X General Business Credit.
3903.......................................... ........................ Moving Expenses.
4029.......................................... ........................ Application for Exemption From Social
Security and Medicare Taxes and
Waiver of Benefits.
4070.......................................... ........................ Employee's Report of Tips to Employer
4070 A........................................ ........................ Employee's Daily Record of Tips
4136.......................................... X Credit for Federal Tax Paid On Fuels.
4137.......................................... ........................ Social Security and Medicare Tax on
Unreported Tip Income.
4255.......................................... X Recapture of Investment Credit.
4361.......................................... ........................ Application for Exemption From Self-
Employment Tax for Use by Ministers,
Members of Religious Orders, and
Christian Science Practitioners.
4562.......................................... X Depreciation and Amortization.
4563.......................................... ........................ Exclusion of Income for Bona Fide
Residents of American Samoa.
4684.......................................... X Casualties and Thefts.
[[Page 10630]]
4797.......................................... X Sales of Business Property.
4835.......................................... ........................ Farm Rental Income and Expenses.
4852.......................................... X Substitute for Form W-2, Wage and Tax
Statement or Form 1099-R,
Distributions From Pension Annuities,
Retirement or Profit-Sharing Plans,
IRAs, Insurance Contracts, etc.
4868.......................................... ........................ Application for Automatic Extension of
Time To File Individual U.S. Income
Tax Return.
4868 SP....................................... ........................ Solicitud de Pr[oacute]rroga
Autom[aacute]tica para Presentar la
Declaraci[oacute]n del Impuesto sobre
el Ingreso Personal de los Estados
Unidos
4952.......................................... X Investment Interest Expense Deduction.
4970.......................................... X Tax on Accumulation Distribution of
Trusts.
4972.......................................... X Tax on Lump-Sum Distributions.
5074.......................................... ........................ Allocation of Individual Income Tax To
Guam or the Commonwealth of the
Northern Mariana Islands (CNMI).
5213.......................................... X Election To Postpone Determination as
To Whether the Presumption Applies
That an Activity Is Engaged in for
Profit.
5329.......................................... ........................ Additional Taxes on Qualified Plans
(Including IRAs) and Other Tax-
Favored Accounts.
5405.......................................... ........................ First-Time Homebuyer Credit
5471.......................................... X Information Return of U.S. Persons
With Respect To Certain Foreign
Corporations.
5471 SCH J.................................... X Accumulated Earnings and Profits (E&P)
of Controlled Foreign Corporation.
5471 SCH M.................................... X Transactions Between Controlled
Foreign Corporation and Shareholders
or Other Related Persons.
5471 SCH O.................................... X Organization or Reorganization of
Foreign Corporation, and Acquisitions
and Dispositions of Its Stock.
5695.......................................... ........................ Residential Energy Credits.
5713.......................................... X International Boycott Report.
5713 SCH A.................................... X International Boycott Factor (Section
999(c)(1)).
5713 SCH B.................................... X Specifically Attributable Taxes and
Income (Section 999(c)(2)).
5713 SCH C.................................... X Tax Effect of the International
Boycott Provisions.
5754.......................................... X Statement by Person(s) Receiving
Gambling Winnings.
5884.......................................... X Work Opportunity Credit.
6198.......................................... X At-Risk Limitations.
6251.......................................... ........................ Alternative Minimum Tax--Individuals.
6252.......................................... X Installment Sale Income.
6478.......................................... X Credit for Alcohol Used as Fuel.
6765.......................................... X Credit for Increasing Research
Activities.
6781.......................................... X Gains and Losses From Section 1256
Contracts and Straddles.
8082.......................................... X Notice of Inconsistent Treatment or
Administrative Adjustment Request
(AAR).
8275.......................................... X Disclosure Statement.
8275 R........................................ X Regulation Disclosure Statement.
8283.......................................... X Noncash Charitable Contributions.
8332.......................................... ........................ Release of Claim to Exemption for
Child of Divorced or Separated
Parents.
8379.......................................... ........................ Injured Spouse Claim and Allocation.
8396.......................................... ........................ Mortgage Interest Credit.
8453.......................................... ........................ U.S. Individual Income Tax Declaration
for an IRS e-file Return.
8453(SP)...................................... ........................ ......................................
8582.......................................... X Passive Activity Loss Limitations.
8582 CR....................................... X Passive Activity Credit Limitations.
8586.......................................... X Low-Income Housing Credit.
8594.......................................... X Asset Acquisition Statement.
8606.......................................... ........................ Nondeductible IRAs.
8609-A........................................ X Annual Statement for Low-Income
Housing Credit
8611.......................................... X Recapture of Low-Income Housing
Credit.
8615.......................................... ........................ Tax for Certain Children Who Have
Investment Income of More Than
$1,800.
8621.......................................... X Return by a Shareholder of a Passive
Foreign Investment Company or
Qualified Electing Fund.
8621-A........................................ X Late Deemed Dividend or Deemed Sale
Election by a Passive Foreign
Investment Company
8689.......................................... ........................ Allocation of Individual Income Tax To
the Virgin Islands.
8693.......................................... X Low-Income Housing Credit Disposition
Bond.
8697.......................................... X Interest Computation Under the Look-
Back Method for Completed Long-Term
Contracts.
8801.......................................... X Credit for Prior Year Minimum Tax--
Individuals, Estates, and Trusts.
8812.......................................... ........................ Additional Child Tax Credit.
8814.......................................... ........................ Parents' Election To Report Child's
Interest and Dividends.
8815.......................................... ........................ Exclusion of Interest From Series EE
and I U.S. Savings Bonds Issued After
1989.
8818.......................................... ........................ Optional Form To Record Redemption of
Series EE and I U.S. Savings Bonds
Issued After 1989.
[[Page 10631]]
8820.......................................... X Orphan Drug Credit.
8821.......................................... X Tax Information Authorization.
8822.......................................... X Change of Address.
8824.......................................... X Like-Kind Exchanges.
8826.......................................... X Disabled Access Credit.
8828.......................................... ........................ Recapture of Federal Mortgage Subsidy.
8829.......................................... ........................ Expenses for Business Use of Your
Home.
8832.......................................... X Entity Classification Election.
8833.......................................... X Treaty-Based Return Position
Disclosure Under Section 6114 or
7701(b)
8834.......................................... X Qualified Electric Vehicle Credit.
8835.......................................... X Renewable Electricity and Refined Coal
Production Credit.
8838.......................................... X Consent To Extend the Time To Assess
Tax Under Section 367--Gain
Recognition Statement.
8839.......................................... ........................ Qualified Adoption Expenses.
8840.......................................... ........................ Closer Connection Exception Statement
for Aliens.
8843.......................................... ........................ Statement for Exempt Individuals and
Individuals With a Medical Condition.
8844.......................................... X Empowerment Zone and Renewal Community
Employment Credit.
8845.......................................... X Indian Employment Credit.
8846.......................................... X Credit for Employer Social Security
and Medicare Taxes Paid on Certain
Employee Tips.
8847.......................................... X Credit for Contributions to Selected
Community Development Corporations.
8853.......................................... ........................ Archer MSAs and Long-Term Care
Insurance Contracts.
8854.......................................... ........................ Initial and Annual Expatriation
Information Statement.
8858.......................................... X Information Return of U.S. Persons
With Respect to Foreign Disregarded
Entities.
8858 SCH M.................................... X Transactions Between Controlled
Foreign Disregarded Entity and Filer
or Other Related Entities.
8859.......................................... ........................ District of Columbia First-Time
Homebuyer Credit.
8862.......................................... ........................ Information to Claim Earned Income
Credit After Disallowance.
8862(SP)...................................... ........................ ......................................
8863.......................................... ........................ Education Credits.
8864.......................................... X Biodiesel Fuels Credit.
8865.......................................... X Return of U.S. Persons With Respect To
Certain Foreign Partnerships.
8865 SCH K-1.................................. X Partner's Share of Income, Credits,
Deductions, etc.
8865 SCH O.................................... X Transfer of Property to a Foreign
Partnership.
8865 SCH P.................................... X Acquisitions, Dispositions, and
Changes of Interests in a Foreign
Partnership.
8866.......................................... X Interest Computation Under the Look-
Back Method for Property Depreciated
Under the Income Forecast Method.
8873.......................................... X Extraterritorial Income Exclusion.
8874.......................................... X New Markets Credit.
8878.......................................... ........................ IRS e-file Signature Authorization for
Form 4868 or Form 2350.
8878 SP....................................... ........................ Autorizacion de firma para presentar
por medio del IRS e-file para el
Formulario 4868(SP) o el Formulario
2350(SP).
8879.......................................... ........................ IRS e-file Signature Authorization.
8879 SP....................................... ........................ Autorizacion de firma para presentar
la Declaracion por medio del IRS e-
file.
8880.......................................... ........................ Credit for Qualified Retirement
Savings Contributions.
8881.......................................... X Credit for Small Employer Pension Plan
Startup Costs.
8882.......................................... X Credit for Employer-Provided Childcare
Facilities and Services.
8885.......................................... ........................ Health Coverage Tax Credit.
8886.......................................... X Reportable Transaction Disclosure
Statement.
8888.......................................... ........................ Allocation of Refund (Including
Savings Bond Purchases
8889.......................................... ........................ Health Savings Accounts (HSAs).
8891.......................................... ........................ U.S. Information Return for
Beneficiaries of Certain Canadian
Registered Retirement Plans
8896.......................................... X Low Sulfur Diesel Fuel Production
Credit.
8898.......................................... ........................ Statement for Individuals Who Begin or
End Bona Fide Residence in a U.S.
Possession.
8900.......................................... X Qualified Railroad Track Maintenance
Credit.
8903.......................................... X Domestic Production Activities
Deduction.
8906.......................................... ........................ Distills Spirits Credit.
8907.......................................... ........................ Nonconventional Source Fuel Credit.
8908.......................................... ........................ Energy Efficient Home Credit.
8909.......................................... ........................ ......................................
8910.......................................... ........................ Alternative Motor Vehicle Credit.
8911.......................................... ........................ Alternative Fuel Vehicle Refueling
Property Credit.
8912.......................................... ........................ ......................................
8917.......................................... ........................ Tuition and Fees Deduction
8919.......................................... ........................ Uncollected Social Security and
Medicare Tax on Wages.
8923.......................................... ........................ Mine Rescue Team Training Credit
8925.......................................... X Report of Employer-Owned Life
Insurance Contracts
8931.......................................... X Agricultural Chemicals Security Credit
8932.......................................... X Credit for Employer Differential Wage
Payments
[[Page 10632]]
8933.......................................... ........................ Carbon Dioxide Sequestration Credit
8936.......................................... ........................ Qualified Plug-in Electric Drive Motor
Vehicle Credit
9465.......................................... ........................ Installment Agreement Request.
9465 SP....................................... ........................ Solicitud para un Plan de Pagos a
Plazos.
Notice 2006-52................................ ........................ ......................................
Notice 160920-05.............................. ........................ Deduction for Energy Efficient
Commercial Buildings.
Pub 972 Tables................................ ........................ Child Tax Credit
REG-149856-03................................. ........................ Notice of Proposed Rulemaking
Dependent Child of Divorced or
Separated Parents or Parents Who Live
Apart
SS-4.......................................... X Application for Employer
Identification Number.
SS-8.......................................... X Determination of Worker Status for
Purposes of Federal Employment Taxes
and Income Tax Withholding
T (Timber).................................... X Forest Activities Schedules.
W-4........................................... ........................ Employee's Withholding Allowance
Certificate.
W-4 P......................................... ........................ Withholding Certificate for Pension or
Annuity Payments.
W-4 S......................................... ........................ Request for Federal Income Tax
Withholding From Sick Pay.
W-4 SP........................................ ........................ Certificado de Exencion de la
Retencion del Empleado.
W-4 V......................................... ........................ Voluntary Withholding Request.
W-7........................................... ........................ Application for IRS Individual
Taxpayer Identification Number.
W-7 A......................................... ........................ Application for Taxpayer
Identification Number for Pending
U.S. Adoptions.
W-7 SP........................................ ........................ Solicitud de Numero de Identicacion
Personal del Contribuyente del
Servicio de Impuestos Internos.
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[FR Doc. 2014-03750 Filed 2-24-14; 8:45 am]
BILLING CODE 4830-01-P