[Federal Register Volume 78, Number 207 (Friday, October 25, 2013)]
[Notices]
[Pages 64057-64063]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2013-24333]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Forms 1065, 1065-B,
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 Related Attachments
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
business entity taxpayers:
Forms 1065, 1065-B, 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 attachments to these forms (see the Appendix to this
notice). With this notice, the IRS is also announcing significant
changes to (1) the manner in which tax forms used by business taxpayers
will be approved under the PRA and (2) its method of estimating the
paperwork burden imposed on all business taxpayers.
DATES: Written comments should be received on or before December 24,
2013 to be assured of consideration.
ADDRESSES: Direct all written comments to Yvette Lawrence, Internal
Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington,
DC 20224.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the form and instructions should be directed to Allan
Hopkins, at Internal Revenue Service, Room 6129, 1111 Constitution
Avenue NW., Washington, DC 20224, or through the internet, at
[email protected].
SUPPLEMENTARY INFORMATION:
Change in PRA Approval of Forms Used by Business Taxpayers
Under the PRA, OMB assigns a control number to each ``collection of
information'' that it reviews and approves for use by an agency. A
single information collection may consist of one or more forms,
recordkeeping requirements, and/or third-party disclosure requirements.
Under the PRA and OMB regulations, agencies have the discretion to seek
separate OMB approvals for business forms, recordkeeping requirements,
and third-party reporting requirements or to combine any number of
forms, recordkeeping requirements, and/or third-party disclosure
requirements (usually related in subject matter) under one OMB Control
Number. Agency decisions on whether to group individual requirements
under a single OMB Control Number or to disaggregate them and request
separate OMB Control Numbers are based largely on considerations of
administrative practicality.
The PRA also requires agencies to estimate the burden for each
collection of information. Accordingly, each OMB Control Number has an
associated burden estimate. The burden estimates for each control
number are displayed in (1) the PRA notices that accompany collections
of information, (2) Federal Register notices such as this one, and (3)
in OMB's database of approved information collections. If more than one
form, recordkeeping requirement, and/or third-party disclosure
requirement is approved under a single control number, then the burden
estimate for that control number reflects the burden associated with
all of the approved forms, recordkeeping requirements, and/or third-
party disclosure requirements.
As described below under the heading ``New Burden Model,'' the
IRS's new Business Taxpayer Burden Model (BTBM) estimates of taxpayer
burden are based on taxpayer characteristics and activities, taking
into account, among other things, the forms and schedules generally
used by those groups of business taxpayers and the recordkeeping and
other activities needed to complete those forms. The BTBM represents
the second phase of a long-term effort to improve the ability of IRS to
measure the burden imposed on various groups of taxpayers by the
federal tax system. While the new methodology provides a more accurate
and comprehensive description of business taxpayer burden, it will not
provide burden estimates on a form-by-form basis, as has been done
under the previous methodology. When the prior model was developed in
the mid-1980s, almost all tax returns were prepared manually, either by
the taxpayer or a paid provider. In this context, it was determined
that estimating burden on a form-by-form basis was an appropriate
methodology. Today, over 90 percent of all business entity tax returns
are prepared using software or with preparer assistance. In this
[[Page 64058]]
environment, in which many taxpayers' activities are no longer as
directly associated with particular forms, estimating burden on a form-
by-form basis is not an appropriate measurement of taxpayer burden. The
new model, which takes into account broader and more comprehensive
taxpayer characteristics and activities, provides a much more accurate
and useful estimate of taxpayer burden.
Currently, there are 206 forms used by business taxpayers. These
include Forms 1065, 1065-B, 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 their schedules and all the forms business entity
taxpayers attach to their tax returns (see the Appendix to this
notice). For most of these forms, IRS has in the past obtained separate
OMB approvals under unique OMB Control Numbers and separate burden
estimates.
The BTBM estimates the aggregate burden imposed on business
taxpayers, based upon their tax-related characteristics and activities.
IRS therefore will seek OMB approval of all 206 business-related tax
forms as a single ``collection of information.'' The aggregate burden
of these tax forms will be accounted for under OMB Control Number 1545-
0123, which is currently assigned to Form 1120 and its schedules. OMB
Control Number 1545-0123 will be displayed on all business tax forms
and other information collections. As a result of this change, burden
estimates for business taxpayers will now be displayed differently in
PRA Notices on tax forms and other information collections, and in
Federal Register notices. This new way of displaying burden is
presented below under the heading ``Proposed PRA Submission to OMB.''
Because some of the forms used by business taxpayers are also used by
tax-exempt organizations, trusts and estates and other kinds of
taxpayers, there will be a transition period during which IRS will
report different burden estimates for individual taxpayers (OMB Control
Number 1545-0074), business taxpayers (OMB Control Number 1545-0123),
and another OMB Control Number for other taxpayers using the same
forms. For those forms covered under OMB Control Numbers 1545-0074 and/
or 1545-0123 and also used by other taxpayers, IRS will display the OMB
Control Number related to the other filers on the form and provide the
burden estimate for those taxpayers in the form instructions. The form
instructions will refer readers to the burden estimates for individual
and/or business taxpayers, as applicable. The burden estimates for
business taxpayers will be reported and accounted for as described in
this notice. The burden estimates for individual taxpayers will
continue to be reported and accounted for under OMB Control Number
1545-0074 using a method similar to the method described in this
notice. The burden estimates for other users of these forms will be
determined under prior methodology based on form length and complexity.
New Burden Model
Data from the new BTBM revise the estimates of the levels of burden
experienced by business taxpayers when complying with the federal tax
laws. It replaces the earlier burden measurement developed in the mid-
1980s. Since that time, improved technology and modeling sophistication
have enabled the IRS to improve the burden estimates. The new model
provides taxpayers and the IRS with a more comprehensive understanding
of the current levels of taxpayer burden. It reflects major changes
over the past two decades in the way taxpayers prepare and file their
returns. The new BTBM also represents a substantial step forward in the
IRS's ability to assess likely impacts of administrative and
legislative changes on business taxpayers.
The BTBM's approach to measuring burden focuses on the
characteristics and activities of business taxpayers rather than the
forms they use. Key determinants of taxpayer burden in the model are
the type of entity, total assets, total receipts, and activities
reported on the tax return (income, deductions, credits, etc). In
contrast, the previous estimates primarily focused on the length and
complexity of each tax form. The changes between the old and new burden
estimates are due to the improved ability of the new methodology to
measure burden and the expanded scope of what is measured. These
changes create a one-time shift in the estimate of burden levels that
reflects the better measurement of the new model. The differences in
estimates between the models do not reflect any change in the actual
burden experienced by taxpayers. Comparisons should not be made between
these and the earlier published estimates, because the models measure
burden in different ways.
Methodology
Burden is defined as the time and out-of-pocket costs incurred by
taxpayers to comply with the federal tax system. As has been done for
individual taxpayer burden since 2005, both the time expended and the
out-of-pocket costs for business taxpayers are estimated. The burden
estimation methodology relies on surveys that measure time and out-of-
pocket costs that taxpayers spend on pre-filing and filing activities.
The methodology establishes econometric relationships between tax
return characteristics and reported compliance costs. The methodology
controls for the substitution of time and money by monetizing time and
reporting total compliance costs in dollars. This methodology better
reflects taxpayer compliance burden, because in a world of electronic
tax preparation, time and out-of-pocket costs are governed by the
information required rather than the form on which it is ultimately
reported. Importantly, even where various businesses complete the same
tax form lines, the new methodology differentiates the cost incurred to
complete those forms based on characteristics of those businesses. Key
business characteristics that serve as coefficients in the BTBM are:
Entity type
Total assets
Total receipts
Return complexity
The new model uses the following classifications of business
taxpayers:
Partnerships (Forms 1065, 1065-B, 1066)
Taxable corporations (Forms 1120, 1120-C, 1120-F, 1120-H,
1120-ND, 1120-SF, 1120-FSC, 1120-L, 1120-PC, 1120-POL)
Pass-through corporations (Forms 1120-REIT, 1120-RIC, 1120-S)
Each classification is further refined to separate large and small
businesses, where a large business is generally defined as one having
end of year assets totaling more than $10 million.
Taxpayer Burden Estimates
Tables 1, 2, and 3 below show the burden model estimates for each
of the three classifications of business taxpayers. The data shown are
the best estimates for 2013 business entity income tax returns
available as of September 2013. The estimates are subject to change as
new forms and data become available.
Proposed PRA Submission to OMB
Title: U.S. Business Income Tax Return.
OMB Number: 1545-0123.
Form Numbers: Forms 1065, 1065-B, 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 attachments to these forms (see the Appendix
to this notice).
Abstract: These forms are used by businesses to report their income
tax
[[Page 64059]]
liability. The data is used to verify that the items reported on the
forms are correct, and also for general statistics use.
Current Actions: Changes are being made to the forms and the method
of burden computation.
Type of Review: Extension of currently approved collections.
Affected Public: Businesses.
Estimated Number of Respondents: 10,300,000.
Total Estimated Time: 2.8 billion hours.
Estimated Time per Respondent: 275 hours.
Total Estimated Out-of-Pocket Costs: $48.5 billion.
Estimated Out-of-Pocket Cost per Respondent: $4,700.
Note: Amounts below are for FY2014. Reported time and cost
burdens are national averages and do not necessarily reflect a
``typical'' case. Most taxpayers experience lower than average
burden, with taxpayer burden varying considerably by taxpayer type.
Detail may not add due to rounding.
Table 1
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Number of Burden
Primary form filed or type of taxpayer returns -------------------------------
(millions) Average time Average cost
----------------------------------------------------------------------------------------------------------------
All Partnerships................................................ 3.6 290 5,600
Small........................................................... 3.4 270 4,400
Large *......................................................... 0.2 605 29,000
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Forms 1065, 1065-B, 1066 and all attachments.
Table 2
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Number of Burden
Primary form filed or type of taxpayer returns -------------------------------
(millions) Average time Average cost
----------------------------------------------------------------------------------------------------------------
All Taxable Corporations........................................ 2.1 305 5,800
Small........................................................... 2.1 280 4,000
Large *......................................................... 0.1 1,245 68,900
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Forms 1120, 1120-C, 1120-F, 1120-H, 1120-ND, 1120-SF, 1120-FSC, 1120-L, 1120-PC, 1120-POL and all attachments.
Table 3
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Number of Burden
Primary form filed or type of taxpayer returns -------------------------------
(millions) Average time Average cost
----------------------------------------------------------------------------------------------------------------
All Pass-Through Corporations................................... 4.5 245 3,500
Small........................................................... 4.4 240 3,100
Large *......................................................... 0.1 605 30,800
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Forms 1120-REIT, 1120-RIC, 1120-S and all attachments.
* A large business is defined as one having end of year assets greater than $10 million.
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: September 30, 2013.
Yvette Lawrence,
IRS Reports Clearance Officer.
Appendix
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Product Title
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Form 1000......................... Ownership Certificate.
Form 1042......................... Annual Withholding Tax Return for
U.S. Source Income of Foreign
Persons.
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 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.
[[Page 64060]]
Form 1065 (SCH M-3)............... Net Income (Loss) Reconciliation for
Certain Partnerships.
Form 1065B........................ U.S. Return of Income for Electing
Large Partnerships.
Form 1065B (SCH K-1).............. Partner's Share of Income (Loss)
From an Electing Large Partnership.
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 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 1120F........................ 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 1120F(SCH S)................. Exclusion of Income From the
International Operation of Ships or
Aircraft Under Section 883.
Form 1120F(SCH V)................. List of Vessels or Aircraft,
Operators, and Owners.
Form 1120FSC...................... U.S. Income Tax Return of a Foreign
Sales Corporation.
Form 1120FSC (SCH P).............. Transfer Price or Commission.
fORM 1120H........................ U.S. Income Tax Return for
Homeowners Associations.
Form 1120ICD (SCH K).............. Shareholder's Statement of IC-DISC
Distributions.
Form 1120ICD (SCH P).............. Intercompany Transfer Price or
Commission.
Form 1120IC-DISC.................. Interest Charge Domestic
International Sales Corporation
Return.
Form 1120-IC-DISC (SCH Q)......... Borrower's Certificate of Compliance
With the Rules for Producer's
Loans.
Form 1120L........................ 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 1120ND....................... Return for Nuclear Decommissioning
Funds and Certain Related Persons.
Form 1120PC....................... 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 1120POL...................... U.S. Income Tax Return for Certain
Political Organizations.
Form 1120REIT..................... U.S. Income Tax Return for Real
Estate Investment Trusts.
Form 1120RIC...................... U.S. Income Tax Return for Regulated
Investment Companies.
Form 1120S........................ U.S. Income Tax Return for an S
Corporation.
Form 1120S (SCH D)................ Capital Gains and Losses and Built-
In Gains.
Form 1120S (SCH K-1).............. Shareholder's Share of Income,
Deductions, Credits, etc.
Form 1120S (SCH M-3).............. Net Income (Loss) Reconciliation for
S Corporations With Total Assets of
$10 Million or More.
Form 1120SF....................... U.S. Income Tax Return for
Settlement Funds (Under Section
468B).
Form 1120W........................ Estimated Tax for Corporations.
Form 1120X........................ 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.
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 11-C......................... Occupational Tax and Registration
Return for Wagering.
Form 2220......................... Underpayment of Estimated Tax By
Corporations.
Form 2438......................... Undistributed Capital Gains Tax
Return.
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.
Form 3800......................... General Business Credit.
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.
[[Page 64061]]
Form 4562......................... Depreciation and Amortization
(Including Information on Listed
Property).
Form 4626......................... Alternative Minimum Tax--
Corporations.
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 4876A........................ Election To Be Treated as an
Interest Charge DISC.
Form 5452......................... Corporate Report of Nondividend
Distributions.
Form 5471......................... Information Return of U.S. Persons
With Respect to Certain Foreign
Corporations.
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 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 56A.......................... Notice Concerning Fiduciary
Relationship--Illinois Type Land
Trust.
Form 56F.......................... 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 5884......................... Work Opportunity Credit.
Form 5884-B....................... New Hire Retention Credit.
Form 6198......................... At-Risk Limitations.
Form 6478......................... Alcohol and Cellulosic Biofuel Fuels
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 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 8275R........................ Regulation Disclosure Statement.
Form 8283......................... Noncash Charitable Contributions.
Form 8288......................... U.S. Withholding Tax Return for
Dispositions by Foreign Persons of
U.S. Real Property Interests.
Form 8288B........................ Application for Withholding
Certificate for Dispositions by
Foreign Persons of U.S. Real
Property Interests.
Form 8300......................... Report of Cash Payments Over $10,000
Received In a Trade or Business.
Form 8300 (SP).................... Informe de Pagos en Efectivo en
Exceso de $10,000 Recibos en una
Ocupacion o Negocio.
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-B....................... U.S. Electing Large Partnership
Declaration for an IRS e-file
Return.
Form 8453C........................ U.S. Corporation Income Tax
Declaration for an IRS e-file
Return.
Form 8453-I....................... Foreign Corporation Income Tax
Declaration for an IRS e-file
Return.
Form 8453-PE...................... U.S. Partnership Declaration for an
IRS e-file Return.
Form 8453S........................ U.S. S Corporation Income Tax
Declaration for an IRS e-file
Return.
Form 8453X........................ Political Organization Declaration
for Electronic Filing of Notice of
Section 527 Status.
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......................... 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 8693......................... Low-Income Housing Credit
Disposition Bond.
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.
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 8816......................... Special Loss Discount Account and
Special Estimated Tax Payments for
Insurance Companies.
Form 8819......................... Dollar Election Under Section 985.
[[Page 64062]]
Form 8820......................... Orphan Drug Credit.
Form 8822B........................ 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 8832......................... Entity Classification Election.
Form 8833......................... Treaty-Based Return Position
Disclosure Under Section 6114 or
7701(b).
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 8842......................... Election to Use Different
Annualization Periods for Corporate
Estimated Tax.
Form 8844......................... Empowerment Zone and Renewal
Community Employment Credit.
Form 8845......................... Indian Employment Credit.
Form 8845......................... Consent to Extend the Time to Assess
the Branch Profits Tax Under
Regulations Sections 1.884-2(a) and
(c).
Form 8846......................... Credit for Employer Social Security
and Medicare Taxes Paid on Certain
Employee Tips.
Form 8858......................... Transactions Between Foreign
Disregarded Entity of a Foreign Tax
Owner and the Filer or Other
Related Entities.
Form 8858 (SCH M)................. Transactions Between Foreign
Disregarded Entity of a Foreign Tax
Owner 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 K-1)............... Partner's Share of Income, Credits,
Deductions, etc.
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 8871......................... Political Organization Notice of
Section 527 Status.
Form 8872......................... Political Organization Report of
Contributions and Expenditures.
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-B....................... IRS e-file Signature Authorization
for Form 1065-B.
Form 8879C........................ IRS e-file Signature Authorization
for Form 1120.
Form 8879-I....................... IRS e-file Signature Authorization
for Form 1120-F.
Form 8879-PE...................... IRS e-file Signature Authorization
for Form 1065.
Form 8879S........................ IRS e-file Signature Authorization
for Form 1120S.
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 8893......................... Election of Partnership Level Tax
Treatment.
Form 8894......................... Request to Revoke Partnership Level
Tax Treatment Election.
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 8907......................... Nonconventional Source Fuel Credit.
Form 8908......................... Energy Efficient Home Credit.
Form 8909......................... Energy Efficient Appliance Credit.
Form 8910......................... Alternative Motor Vehicle Credit.
Form 8911......................... Alternative Fuel Vehicle Refueling
Property Credit.
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(e)(4) by a Qualified Investment
Entity.
Form 8931......................... Agricultural Chemicals Security
Credit.
Form 8932......................... Credit for Employer Differential
Wage Payments.
Form 8933......................... Carbon Dioxide Sequestration Credit.
Form 8935......................... Airline Payments Report.
Form 8935-T....................... Transmittal of Airline Payments
Report.
Form 8936......................... Qualified Plug-In Electric Drive
Motor Vehicle Credit.
Form 8937......................... Report of Organizational Actions
Affecting Basis.
Form 8938......................... Statement of Foreign Financial
Assets.
Form 8941......................... Credit for Small Employer Health
Insurance Premiums.
Form 8942......................... Application for Certification of
Qualified Investments Eligible for
Credits and Grants Under the
Qualifying Therapeutic Discovery
Project.
[[Page 64063]]
Form 8947......................... Report of Branded Prescription Drug
Information.
Form 8949......................... Sales and Other Dispositions of
Capital Assets.
Form 926.......................... Return by a U.S. Transferor of
Property to a Foreign Corporation.
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-4PR....................... 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.
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.
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[FR Doc. 2013-24333 Filed 10-24-13; 8:45 am]
BILLING CODE 4830-01-P