66136 Federal Register / Vol. 88, No. 185 / Tuesday, September 26, 2023 / Notices 

Title/document Description 

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. 

[FR Doc. 2023–20897 Filed 9–25–23; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Extension of Information 

Collection Request Submitted for 

Public Comment; Comment Request 

on Burden Related to U.S. Income Tax 

Return Forms for Individual Taxpayers 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice and request for 

comments. 

SUMMARY: The Internal Revenue Service, 

as part of its continuing effort to reduce 

paperwork and respondent burden, 

invites the public and other Federal 

agencies to take this opportunity to 

comment on proposed and/or 

continuing information collections, as 

required by the Paperwork Reduction 

Act of 1995. Currently, the IRS is 

soliciting comments concerning the 

burden associated with the U.S. Income 

Tax Return Forms for Individual 

Taxpayers. 

DATES: Written comments should be 

received on or before November 27, 

2023 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 pra.comments@irs.gov. 

Include OMB Control No. 1545–0074 in 

the subject line of the message. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of the form and instructions 

should be directed to Ronald J. Durbala, 

at (202) 317–5746, at Internal Revenue 

Service, Room 6526, 1111 Constitution 

Avenue NW, Washington, DC 20224, or 

through the internet at 

RJoseph.Durbala@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: U.S. Income Tax Return for 

Individual Taxpayers. 

OMB Number: 1545–0074. 

Regulation Project Number: Form 

1040 and affiliated return forms. 

Abstract: IRC sections 6011 & 6012 of 

the Internal Revenue Code require 

individuals to prepare and file income 

tax returns annually. These forms and 

related schedules are used by 

individuals to report their income 

subject to tax and compute their correct 

tax liability. This information collection 

request (ICR) covers the actual reporting 

burden associated with preparing and 

submitting the prescribed return forms, 

by individuals required to file Form 

1040 and any of its’ affiliated forms as 

explained in the attached table. 

Current Actions: There have also been 

changes in regulatory guidance related 

to various forms approved under this 

approval package during the past year. 

There have been additions and removals 

of forms included in this approval 

package. In filing season 2024, the 

Internal Revenue Service (IRS) will 

launch a pilot program for a free direct 

e-file tax return system (Direct File). 

This limited-scale pilot will allow the 

IRS to evaluate the costs, benefits, and 

operational challenges associated with 

providing such an optional service to 

taxpayers. 

It is anticipated that all these changes 

will have an impact on the overall 

burden and cost estimates requested for 

this approval package, however these 

estimates were not finalized at the time 

of release of this notice. Updated 

estimates are expected to be available by 

the release of the 30-comment notice 

from OMB. This approval package is 

being submitted for renewal purposes 

only. 

Type of Review: Revision of a 

currently approved collection. 

Affected Public: Individuals or 

Households, Farms. 

Preliminary Estimated Number of 

Respondents: 173,074,500. 

Preliminary Estimated Time per 

Respondent (Hours): 12 hours, 49 

minutes. 

Preliminary Estimated Total Annual 

Time (Hours): 2,217,000,000. 

Preliminary Estimated Total Annual 

Monetized Time ($): 42,577,000,000. 

Preliminary Estimated Total Out-ofPockets Costs ($): 43,090,000,000. 

Preliminary Estimated Total Burden 

Costs ($): 85,667,000,000. 

Note: Total Monetized Burden = Total Outof-Pocket Costs + Total Annual Monetized 

Time. 

The following paragraph applies to all 

the collections of information covered 

by this notice: 

An agency may not conduct or 

sponsor, and a person is not required to 

respond to, a collection of information 

unless the collection of information 

displays a valid OMB control number. 

Books or records relating to a 

collection of information must be 

retained if their contents may become 

material in the administration of any 

internal revenue law. Generally, tax 

returns and tax return information are 

confidential, as required by 26 U.S.C. 

6103. 

Desired Focus of Comments: The 

Internal Revenue Service (IRS) is 

particularly interested in comments 

that: 

• Evaluate whether the proposed 

collection of information is necessary 

for the proper performance of the 

functions of the agency, including 

whether the information will have 

practical utility. 

• Evaluate the accuracy of the 

agency’s estimate of the burden of the 

proposed collection of information, 

including the validity of the 

methodology and assumptions used. 

• Enhance the quality, utility, and 

clarity of the information to be 

collected; and 


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Federal Register / Vol. 88, No. 185 / Tuesday, September 26, 2023 / Notices 66137 

• Minimize the burden of the 

collection of information on those who 

are to respond, including using 

appropriate automated, electronic, 

mechanical, or other technological 

collection techniques or other forms of 

information technology, e.g., by 

permitting electronic submissions of 

responses. 

Comments submitted in response to 

this notice will be summarized and/or 

included in the ICR for OMB approval 

of the extension of the information 

collection; they will also become a 

matter of public record. 

Approved: September 20, 2023. 

Molly J. Stasko, 

Senior Tax Analyst. 

INDIVIDUAL TAX FORMS

Type Form No. Form name URL Type Form No. Form name URL 

Form ......... Form 1040 ... U.S. Individual 

Income Tax 

Return.

https://www.irs.gov/pub/irs-dft/ 

f1040--dft.pdf.

Form ......... Form 8275–R .... Regulation Disclosure Statement.https://www.irs.gov/pub/irs-pdf/ 

f8275r.pdf. 

Instructions ...................... ........................... https://www.irs.gov/pub/irs-dft/ 

i1040gi--dft.pdf.

Instructions ........................... ........................... https://www.irs.gov/pub/irs-pdf/ 

i8275r.pdf. 

Form ......... Form 

1040(SP).

U.S Individual 

Income Tax 

Return (Spanish version).

https://www.irs.gov/pub/irs-dft/ 

f1040sp--dft.pdf.

Form ......... Form 8283 ........ Noncash Charitable Contributions.https://www.irs.gov/pub/irs-dft/ 

f8283--dft.pdf. 

Instructions ...................... ........................... https://www.irs.gov/pub/irs-dft/ 

i1040sp--dft.pdf.

Instructions ........................... ........................... https://www.irs.gov/pub/irs-pdf/ 

i8283.pdf. 

Form ......... Form 1040 

Schedule 1.

Form 1040 

Schedule 1 

Additional Income and Adjustments to 

Income.

https://www.irs.gov/pub/irs-dft/ 

f1040s1--dft.pdf.

Form and 

Instructions.

Form 8332 ........ Release/Revocation of Release of Claim 

to Exemption 

for Child by 

Custodial Parent.

https://www.irs.gov/pub/irs-pdf/ 

f8332.pdf. 

Form ......... Form 1040 

Schedule 1 

(SP).

Additional Income and Adjustments to 

Income in 

Spanish.

https://www.irs.gov/pub/irs-pdf/ 

f1040s1s.pdf.

Form and 

Instructions.

Form 8379 ........ Injured Spouse 

Allocation.

https://www.irs.gov/pub/irs-dft/ 

f8379--dft.pdf. 

Form ......... Form 1040 

Schedule 2.

Additional Taxes https://www.irs.gov/pub/irs-dft/ 

f1040s2--dft.pdf.

Instructions ........................... ........................... https://www.irs.gov/pub/irs-dft/ 

i8379--dft.pdf. 

Form ......... Form 1040 

Schedule 2 

(SP).

Additional Taxes 

(Spanish 

version).

https://www.irs.gov/pub/irs-dft/ 

f1040s2s--dft.pdf.

Form and 

Instructions.

Form 8396 ........ Mortgage Interest Credit.https://www.irs.gov/pub/irs-dft/ 

f8396--dft.pdf. 

Form ......... Form 1040 

Schedule 3.

Additional Credits and Payments.https://www.irs.gov/pub/irs-dft/ 

f1040s3--dft.pdf.

Form ......... Form 8404 ........ Interest Charge 

on DISC-Related Deferred 

Tax Liability.

https://www.irs.gov/pub/irs-dft/ 

f8404--dft.pdf. 

Form ......... Form 1040 

Schedule 3 

(SP).

Additional Credits and Payments (Spanish version).https://www.irs.gov/pub/irs-dft/ 

f1040s3s--dft.pdf.

Form and 

Instructions.

Form 8453 ........ U.S. Individual 

Income Tax 

Transmittal for 

an IRS e-file 

Return.

https://www.irs.gov/pub/irs-dft/ 

f8453--dft.pdf. 

Form ......... Form 1040– 

C.

U.S. Departing 

Alien Income 

Tax Return.

https://www.irs.gov/pub/irs-dft/ 

f1040c--dft.pdf.

Form and 

Instructions.

Form 8453(SP) U.S. Individual 

Income Tax 

Transmittal for 

an IRS e-file 

Return (Spanish version).

https://www.irs.gov/pub/irs-dft/ 

f8453sp--dft.pdf. 

Instructions ...................... ........................... https://www.irs.gov/pub/irs-dft/ 

i1040c--dft.pdf.

Form ......... Form 8582 ........ Passive Activity 

Loss Limitation.

https://www.irs.gov/pub/irs-dft/ 

f8582--dft.pdf. 

Form ......... Form 1040 X Amended U.S. 

Individual Income Tax Return.

https://www.irs.gov/pub/irs-dft/ 

f1040x--dft.pdf.

Instructions ........................... ........................... https://www.irs.gov/pub/irs-pdf/ 

i8582.pdf. 

Instructions ...................... ........................... https://www.irs.gov/pub/irs-dft/ 

i1040x--dft.pdf.

Form ......... Form 8582–CR Passive Activity 

Credit Limitations.

https://www.irs.gov/pub/irs-pdf/ 

f8582cr.pdf. 

Form ......... Form 1040 

NR.

U.S. Nonresident Alien 

Income Tax 

Return.

https://www.irs.gov/pub/irs-dft/ 

f1040nr--dft.pdf.

Instructions ........................... ........................... https://www.irs.gov/pub/irs-pdf/ 

i8582cr.pdf. 

Instructions ...................... ........................... https://www.irs.gov/pub/irs-dft/ 

i1040nr--dft.pdf.

Form ......... Form 8586 ........ Low-Income 

Housing Credit.

https://www.irs.gov/pub/irs-dft/ 

f8586--dft.pdf. 

Form ......... Form 1040 

NR(SP).

U.S. Nonresident Alien 

Income Tax 

Return (Spanish Version).

https://www.irs.gov/pub/irs-dft/ 

f1040nrs--dft.pdf.

Form ......... Form 8594 ........ Asset Acquisition Statement 

Under Section 

1060.

https://www.irs.gov/pub/irs-pdf/ 

f8594.pdf. 

Instructions ...................... ........................... https://www.irs.gov/pub/irs-dft/ 

i1040nrs--dft.pdf.

Instructions ........................... ........................... https://www.irs.gov/pub/irs-pdf/ 

i8594.pdf. 


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66138 Federal Register / Vol. 88, No. 185 / Tuesday, September 26, 2023 / Notices 

INDIVIDUAL TAX FORMS—Continued 

Type Form No. Form name URL Type Form No. Form name URL 

Form ......... 1040 NR 

(Schedule 

NEC).

Tax on Income 

Not Effectively 

Connected 

with a U.S. 

Trade or Business.

https://www.irs.gov/pub/irs-dft/ 

f1040nrn--dft.pdf.

Form ......... Form 8606 ........ Nondeductible 

IRAs.

https://www.irs.gov/pub/irs-pdf/ 

f8606.pdf. 

Form ......... 1040 NR 

(Schedule 

NEC) (SP).

Tax on Income 

Not Effectively 

Connected 

with a U.S. 

Trade or Business (Spanish 

Version).

https://www.irs.gov/pub/irs-dft/ 

f1040nec--dft.pdf.

Instructions ........................... ........................... https://www.irs.gov/pub/irs-pdf/ 

i8606.pdf. 

Form ......... 1040 NR 

(Schedule 

A).

Itemized Deductions.https://www.irs.gov/pub/irs-dft/ 

f1040nra--dft.pdf.

Form ......... Form 8609–A .... Annual Statement for LowIncome Housing Credit.https://www.irs.gov/pub/irs-pdf/ 

f8609a.pdf. 

Form ......... 1040 NR 

(Schedule 

A) (SP).

Itemized Deductions (Spanish 

Version).

https://www.irs.gov/pub/irs-dft/ 

f1040nas--dft.pdf.

Instructions ........................... ........................... https://www.irs.gov/pub/irs-pdf/ 

i8609a.pdf. 

Form ......... 1040 NR 

(Schedule 

OI).

Other Information.https://www.irs.gov/pub/irs-dft/ 

f1040nro--dft.pdf.

Form and 

Instructions.

Form 8611 ........ Recapture of 

Low-Income 

Housing Credit.

https://www.irs.gov/pub/irs-pdf/ 

f8611.pdf. 

Form ......... 1040 NR 

(Schedule 

OI) (SP).

Other Information (Spanish 

Version).

https://www.irs.gov/pub/irs-dft/ 

f1040ois--dft.pdf.

Form ......... Form 8615 ........ Tax for Certain 

Children Who 

Have Unearned Income.

https://www.irs.gov/pub/irs-dft/ 

f8615--dft.pdf. 

Form ......... 1040 NR 

(Schedule 

P).

Gain or Loss of 

Foreign Persons from 

Sale or Exchange of 

Certain Partnership Interests.

Still under development at the 

time of release of this notice.

Instructions ........................... ........................... https://www.irs.gov/pub/irs-pdf/ 

i8615.pdf. 

Form ......... Form 1040– 

PR.

U.S. Self-Employment Tax 

Return (Including the 

Additional 

Child Tax 

Credit for 

Bona Fide 

Residents of 

Puerto Rico) 

(Puerto Rico 

Version).

https://www.irs.gov/pub/irs-pdf/ 

f1040pr.pdf.

Form ......... Form 8621 ........ Information Return by a 

Shareholder of 

a Passive Foreign Investment Company or Qualified Electing 

Fund.

https://www.irs.gov/pub/irs-pdf/ 

f8621.pdf. 

Instructions ...................... ........................... https://www.irs.gov/pub/irs-dft/ 

i1040pr--dft.pdf.

Instructions ........................... ........................... https://www.irs.gov/pub/irs-pdf/ 

i8621.pdf. 

Form ......... Form 1040– 

SR.

U.S. Tax Return 

for Seniors.

https://www.irs.gov/pub/irs-dft/ 

f1040s--dft.pdf.

Form ......... Form 8621–A .... Return by a 

Shareholder 

Making Certain Late Elections to End 

Treatment as 

a Passive Foreign Investment Company.

https://www.irs.gov/pub/irs-pdf/ 

f8621a.pdf. 

Form ......... Form 1040– 

SR (SP).

Tax Return for 

Seniors 

(Spanish 

version).

https://www.irs.gov/pub/irs-dft/ 

f1040srs--dft.pdf.

Instructions ........................... ........................... https://www.irs.gov/pub/irs-pdf/ 

i8621a.pdf. 

Form ......... Form 1040– 

SS.

U.S. Self-Employment Tax 

Return (Including the 

Additional 

Child Tax 

Credit for 

Bona Fide 

Residents of 

Puerto Rico).

https://www.irs.gov/pub/irs-dft/ 

f1040ss--dft.pdf.

Form and 

Instructions.

Form 8689 ........ Allocation of Individual Income Tax to 

the U.S. Virgin 

Islands.

https://www.irs.gov/pub/irs-dft/ 

f8689--dft.pdf. 


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INDIVIDUAL TAX FORMS—Continued 

Type Form No. Form name URL Type Form No. Form name URL 

Instructions ...................... ........................... https://www.irs.gov/pub/irs-dft/ 

i1040ss--dft.pdf.

Form ......... Form 8697 ........ Interest Computation Under 

the Look-Back 

Method for 

Completed 

Long-Term 

Contracts.

https://www.irs.gov/pub/irs-pdf/ 

f8697.pdf. 

Form ......... Form 1040– 

SS (SP).

U.S. Self-Employment Tax 

Return (Including the 

Additional 

Child Tax 

Credit for 

Bona Fide 

Residents of 

Puerto Rico) 

(Spanish 

Version).

https://www.irs.gov/pub/irs-dft/ 

f1040sss--dft.pdf.

Instructions ........................... ........................... https://www.irs.gov/pub/irs-pdf/ 

i8697.pdf. 

Instructions ...................... ........................... Still under development at the 

time of release of this notice.

Form ......... Form 8801 ........ Credit for Prior 

Year Minimum 

Tax-Individuals, Estates, 

and Trusts.

https://www.irs.gov/pub/irs-dft/ 

f8801--dft.pdf. 

Form ......... Schedule A 

(1040).

Itemized Deductions.https://www.irs.gov/pub/irs-dft/ 

f1040sa--dft.pdf.

Instructions ........................... ........................... https://www.irs.gov/pub/irs-dft/ 

i8801--dft.pdf. 

Instructions ...................... ........................... https://www.irs.gov/pub/irs-dft/ 

i1040sca--dft.pdf.

Form and 

Instructions.

Form 8814 ........ Parents’ Election 

to Report 

Child’s Interest and Dividends.

https://www.irs.gov/pub/irs-dft/ 

f8814--dft.pdf. 

Form and 

Instructions.

Schedule B 

(Form 

1040).

Interest and Ordinary Dividends.https://www.irs.gov/pub/irs-dft/ 

f1040sb--dft.pdf.

Form and 

Instructions.

Form 8815 ........ Exclusion of Interest from 

Series EE and 

I U.S. Savings 

Bonds Issued 

After 1989.

https://www.irs.gov/pub/irs-dft/ 

f8815--dft.pdf. 

Instructions ...................... ........................... https://www.irs.gov/pub/irs-pdf/ 

i1040sb.pdf.

Form and 

Instructions.

Form 8818 ........ Optional Form to 

Record Redemption of 

Series EE and 

I U.S. Savings 

Bonds Issued 

After 1989.

https://www.irs.gov/pub/irs-pdf/ 

f8818.pdf. 

Form ......... Schedule C 

(Form 

1040).

Profit or Loss 

from Business.

https://www.irs.gov/pub/irs-dft/ 

f1040sc--dft.pdf.

Form and 

Instructions.

Form 8820 ........ Orphan Drug 

Credit.

https://www.irs.gov/pub/irs-pdf/ 

f8820.pdf. 

Instructions ...................... ........................... https://www.irs.gov/pub/irs-dft/ 

i1040sc--dft.pdf.

Form ......... Form 8824 ........ Like-Kind Exchanges.https://www.irs.gov/pub/irs-dft/ 

f8824--dft.pdf. 

Form ......... Schedule C 

(SP) (Form 

1040).

Profit or Loss 

from Business 

(Spanish 

Version).

https://www.irs.gov/pub/irs-dft/ 

f1040scs--dft.pdf.

Instructions ........................... ........................... https://www.irs.gov/pub/irs-pdf/ 

i8824.pdf. 

Instructions ...................... ........................... Still under development at the 

time of release of this notice.

Form and 

Instructions.

Form 8826 ........ Disabled Access 

Credit.

https://www.irs.gov/pub/irs-pdf/ 

f8826.pdf. 

Form ......... Schedule D 

(Form 

1040).

Capital Gains 

and Losses.

https://www.irs.gov/pub/irs-dft/ 

f1040sd--dft.pdf.

Form ......... Form 8828 ........ Recapture of 

Federal Mortgage Subsidy.

https://www.irs.gov/pub/irs-pdf/ 

f8828.pdf. 

Instructions ...................... ........................... https://www.irs.gov/pub/irs-pdf/ 

i1040sd.pdf.

Instructions ........................... ........................... https://www.irs.gov/pub/irs-pdf/ 

i8828.pdf. 

Form ......... Schedule E 

(Form 

1040).

Supplemental Income and 

Loss.

https://www.irs.gov/pub/irs-dft/ 

f1040se--dft.pdf.

Form ......... Form 8829 ........ Expenses for 

Business Use 

of Your Home.

https://www.irs.gov/pub/irs-dft/ 

f8829--dft.pdf. 

Instructions ...................... ........................... https://www.irs.gov/pub/irs-dft/ 

i1040se--dft.pdf.

Instructions ........................... ........................... https://www.irs.gov/pub/irs-pdf/ 

i8829.pdf. 

Form and 

Instructions.

Schedule 

EIC (Form 

1040).

Earned Income 

Credit.

https://www.irs.gov/pub/irs-dft/ 

f1040sei--dft.pdf.

Form and 

Instructions.

Form 8833 ........ Treaty-Based 

Return Position Disclosure 

Under Section 

6114 or 

7701(b).

https://www.irs.gov/pub/irs-pdf/ 

f8833.pdf. 

Form ......... Schedule 

EIC (SP) 

(F. 1040).

Earned Income 

Credit (Spanish version).

https://www.irs.gov/pub/irs-dft/ 

f1040sep--dft.pdf.

Form ......... Form 8834 ........ Qualified Electric 

Vehicle Credit.

https://www.irs.gov/pub/irs-dft/ 

f8834--dft.pdf. 

Form ......... Schedule F 

(Form 

1040).

Profit or Loss 

from Farming.

https://www.irs.gov/pub/irs-dft/ 

f1040sf--dft.pdf.

Form and 

Instructions.

Form 8835 ........ Renewable Electricity, Refined 

Coal, and Indian Coal Production Credit.

https://www.irs.gov/pub/irs-dft/ 

f8835--dft.pdf. 


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INDIVIDUAL TAX FORMS—Continued 

Type Form No. Form name URL Type Form No. Form name URL 

Instructions ...................... ........................... https://www.irs.gov/pub/irs-pdf/ 

i1040sf.pdf.

Instructions ........................... ........................... https://www.irs.gov/pub/irs-pdf/ 

i8835.pdf. 

Form ......... Schedule F 

(SP) (Form 

1040).

Profit or Loss 

from Farming 

(Spanish 

Version).

https://www.irs.gov/pub/irs-dft/ 

f1040sfs--dft.pdf.

Form and 

Instructions.

Form 8838 ........ Consent to Extend the Time 

to Assess Tax 

Under Section 

367-Gain Recognition 

Agreement.

https://www.irs.gov/pub/irs-pdf/ 

f8838.pdf. 

Instructions ...................... ........................... Still under development at the 

time of release of this notice.

Form ......... Form 8839 ........ Qualified Adoption Expenses.https://www.irs.gov/pub/irs-dft/ 

f8839--dft.pdf. 

Form ......... Schedule H 

(Form 

1040).

Household Employment 

Taxes.

https://www.irs.gov/pub/irs-dft/ 

f1040sh--dft.pdf.

Instructions ........................... ........................... https://www.irs.gov/pub/irs-pdf/ 

i8839.pdf. 

Instructions ...................... ........................... https://www.irs.gov/pub/irs-dft/ 

i1040sh--dft.pdf.

Form and 

Instructions.

Form 8840 ........ Closer Connection Exception 

Statement for 

Aliens.

https://www.irs.gov/pub/irs-dft/ 

f8840--dft.pdf. 

Form ......... Schedule H 

(SP) (Form 

1040).

Household Employment 

Taxes (Spanish Version).

https://www.irs.gov/pub/irs-dft/ 

f1040shs--dft.pdf.

Form and 

Instructions.

Form 8843 ........ Statement for 

Exempt Individuals and Individuals with 

a Medical 

Condition.

https://www.irs.gov/pub/irs-dft/ 

f8843--dft.pdf. 

Instructions ...................... ........................... Still under development at the 

time of release of this notice.

Form and 

Instructions.

Form 8844 ........ Empowerment 

Zone Employment Credit.

https://www.irs.gov/pub/irs-pdf/ 

f8844.pdf. 

Form ......... Schedule J 

(Form 

1040).

Income Averaging for 

Farmers and 

Fishermen.

https://www.irs.gov/pub/irs-dft/ 

f1040sj--dft.pdf.

Instructions ........................... ........................... https://www.irs.gov/pub/irs-pdf/ 

i8844.pdf. 

Instructions ...................... ........................... https://www.irs.gov/pub/irs-pdf/ 

i1040sj.pdf.

Form ......... Form 8845 ........ Indian Employment Credit.https://www.irs.gov/pub/irs-pdf/ 

f8845.pdf. 

Form ......... Schedule 

LEP (Form 

1040).

Request for 

Change in 

Language 

Preference.

https://www.irs.gov/pub/irs-dft/ 

f1040lep--dft.pdf.

Instructions ........................... ........................... https://www.irs.gov/pub/irs-pdf/ 

i8845.pdf. 

Instructions ...................... ........................... https://www.irs.gov/pub/irs-dft/ 

i1040lep--dft.pdf.

Form and 

Instructions.

Form 8846 ........ Credit for Employer Social 

Security and 

Medicare 

Taxes Paid on 

Certain Employee Tips.

https://www.irs.gov/pub/irs-dft/ 

f8846--dft.pdf. 

Form ......... Schedule 

LEP (SP) 

(Form 

1040(SP)).

Request for 

Change in 

Language 

Preference 

(Spanish 

Version).

https://www.irs.gov/pub/irs-dft/ 

f1040les--dft.pdf.

Form ......... Form 8853 ........ Archer MSAa 

and LongTerm Care Insurance Contracts.

https://www.irs.gov/pub/irs-dft/ 

f8853--dft.pdf. 

Form ......... Schedule R 

(Form 

1040).

Credit for the Elderly or the 

Disabled.

https://www.irs.gov/pub/irs-dft/ 

f1040sr--dft.pdf.

Instructions ........................... ........................... https://www.irs.gov/pub/irs-dft/ 

i8853--dft.pdf. 

Instructions ...................... ........................... https://www.irs.gov/pub/irs-pdf/ 

i1040sr.pdf.

Form ......... Form 8854 ........ Initial and Annual Expatriation Statement.https://www.irs.gov/pub/irs-dft/ 

f8854--dft.pdf. 

Form ......... Schedule SE 

(Form 

1040).

Self-Employment 

Tax.

https://www.irs.gov/pub/irs-dft/ 

f1040sse--dft.pdf.

Instructions ........................... ........................... https://www.irs.gov/pub/irs-dft/ 

i8854--dft.pdf. 

Instructions ...................... ........................... https://www.irs.gov/pub/irs-pdf/ 

i1040sse.pdf.

Form ......... Form 8858 ........ Information Return of U.S. 

Persons with 

Respect to 

Foreign Disregarded Entities (FDEs) 

and Foreign 

Branches 

(FBs).

https://www.irs.gov/pub/irs-pdf/ 

f8858.pdf. 

Form ......... Schedule SE 

(SP) (Form 

1040).

Self-Employment 

Tax (Spanish 

Version).

https://www.irs.gov/pub/irs-dft/ 

f1040ssp--dft.pdf.

Instructions ........................... ........................... https://www.irs.gov/pub/irs-pdf/ 

i8858.pdf. 


lotter on DSK11XQN23PROD with NOTICES1
Federal Register / Vol. 88, No. 185 / Tuesday, September 26, 2023 / Notices 66141 

INDIVIDUAL TAX FORMS—Continued 

Type Form No. Form name URL Type Form No. Form name URL 

Instructions ...................... ........................... Still under development at the 

time of release of this notice.

Form ......... Schedule M 

(Form 8858).

Transactions Between Foreign 

Disregarded 

Entity (FDE) 

or Foreign 

Branch 

(FB)and the 

Filer or Other 

Related Entities.

https://www.irs.gov/pub/irs-pdf/ 

f8858sm.pdf. 

Form and 

Instructions.

Form 1040 V Payment Voucher.https://www.irs.gov/pub/irs-dft/ 

f1040v--dft.pdf.

Form ......... Form 8859 ........ Carryforward of 

the District of 

Columbia 

First-Time 

Homebuyer 

Credit.

https://www.irs.gov/pub/irs-dft/ 

f8859--dft.pdf. 

Form and 

Instructions.

Form 1040 

ES/OCR.

Estimated Tax 

for Individuals 

(Optical Character Recognition with Form 

1040V).

Form 1040–ES(OCR) contains four estimated tax 

payment vouchers. Form 

1040–ES (OCR) is included 

in the Tax Package 

1040ES/V mail out.

Form ......... Form 8862 ........ Information to 

Claim Earned 

Income Credit 

After Disallowance.

https://www.irs.gov/pub/irs-dft/ 

f8862--dft.pdf. 

Form and 

Instructions.

Form 1040 

ES.

Estimate Tax for 

Individuals.

https://www.irs.gov/pub/irs-pdf/ 

f1040es.pdf.

Instructions ........................... ........................... https://www.irs.gov/pub/irs-pdf/ 

i8862.pdf. 

Form and 

Instructions.

Form 1040 

ES (NR).

U.S. Estimated 

Tax for Nonresident Alien 

Individuals.

https://www.irs.gov/pub/irs-pdf/ 

f1040esn.pdf.

Form ......... Form 8862(SP) Information to 

Claim Earned 

Income Credit 

After Disallowance (Spanish 

Version).

https://www.irs.gov/pub/irs-pdf/ 

f8862sp.pdf. 

Form and 

Instructions.

Form 1040 

ES (PR).

Estimated Federal Tax on 

Self Employment Income 

and on 

Household 

Employees 

(Residents of 

Puerto Rico).

https://www.irs.gov/pub/irs-pdf/ 

f1040esp.pdf.

Instructions ........................... ........................... https://www.irs.gov/pub/irs-pdf/ 

i8862sp.pdf. 

Form ......... Schedule 

8812 

(Form 

1040).

Credits for 

Qualifying 

Children and 

Other Dependents.

https://www.irs.gov/pub/irs-dft/ 

f1040s8--dft.pdf.

Form ......... Form 8863 ........ Education Credits (American 

Opportunity 

and Lifetime 

Learning 

Credits).

https://www.irs.gov/pub/irs-dft/ 

f8863--dft.pdf. 

Instructions ...................... ........................... https://www.irs.gov/pub/irs-pdf/ 

i1040s8.pdf.

Instructions ........................... ........................... https://www.irs.gov/pub/irs-dft/ 

i8863--dft.pdf. 

Form ......... Schedule 

8812(SP) 

(Form 

1040).

Credits for 

Qualifying 

Children and 

Other Dependents 

(Spanish 

version).

https://www.irs.gov/pub/irs-dft/ 

f1040s8s--dft.pdf.

Form ......... Form 8864 ........ Biodiesel and 

Renewable 

Diesel Fuels 

Credit.

https://www.irs.gov/pub/irs-dft/ 

f8864--dft.pdf. 

Instructions ...................... ........................... https://www.irs.gov/pub/irs-pdf/ 

i1040s8s.pdf.

Instructions ........................... ........................... https://www.irs.gov/pub/irs-pdf/ 

i8864.pdf. 

Form ......... Form 461 ..... Limitation on 

Business 

Losses.

https://www.irs.gov/pub/irs-dft/ 

f461--dft.pdf.

Form ......... Form 8865 ........ Return of U.S. 

Persons with 

Respect to 

Certain Foreign Partnerships.

https://www.irs.gov/pub/irs-dft/ 

f8865--dft.pdf. 

Instructions ...................... ........................... https://www.irs.gov/pub/irs-pdf/ 

i461.pdf.

Form ......... Schedule K–1 

(Form 8865).

Partner’s Share 

of Income, 

Deductions, 

Credits, etc.

https://www.irs.gov/pub/irs-dft/ 

f8865sk1--dft.pdf. 

Form and 

Instructions.

Form 673 ..... Statement for 

Claiming Exemption from 

Withholding 

on Foreign 

Earned Income Eligible 

for the Exclusion(s) Provided by Section 911.

https://www.irs.gov/pub/irs-pdf/ 

f673.pdf.

Form ......... Schedule K–2 

(Form 8865).

Partners’ Distributive Share 

Items--International.

https://www.irs.gov/pub/irs-dft/ 

f8865sk2--dft.pdf. 


lotter on DSK11XQN23PROD with NOTICES1
66142 Federal Register / Vol. 88, No. 185 / Tuesday, September 26, 2023 / Notices 

INDIVIDUAL TAX FORMS—Continued 

Type Form No. Form name URL Type Form No. Form name URL 

Form ......... Form 926 ..... Return by a U.S. 

Transferor of 

Property to a 

Foreign Corporation.

https://www.irs.gov/pub/irs-pdf/ 

f926.pdf.

Form ......... Schedule K–3 

(Form 8865).

Partner’s Share 

of Income, 

Deductions, 

Credits, etc. 

International.

https://www.irs.gov/pub/irs-dft/ 

f8865sk3--dft.pdf. 

Instructions ...................... ........................... https://www.irs.gov/pub/irs-pdf/ 

i926.pdf.

Form ......... Schedule O 

(Form 8865).

Transfer of 

Property to a 

Foreign Partnership 

(Under section 

6038B).

https://www.irs.gov/pub/irs-pdf/ 

f8865so.pdf. 

Form ......... Form 965–A Individual Report 

of Net 965 

Tax Liability.

https://www.irs.gov/pub/irs-pdf/ 

f965a.pdf.

Form ......... Schedule P 

(Form 8865).

Acquisitions, 

Dispositions, 

and Changes 

of Interests in 

a Foreign 

Partnership.

https://www.irs.gov/pub/irs-pdf/ 

f8865sp.pdf. 

Instructions ...................... ........................... https://www.irs.gov/pub/irs-pdf/ 

i965a.pdf.

Instructions ........................... ........................... https://www.irs.gov/pub/irs-pdf/ 

i8865.pdf. 

Form ......... Form 965–C Transfer Agreement Under 

965(h)(3).

https://www.irs.gov/pub/irs-pdf/ 

f965c.pdf.

Form ......... Form 8866 ........ Interest Computation Under 

the Look-Back 

Method for 

Property Depreciated 

Under the Income Forecast Method.

https://www.irs.gov/pub/irs-pdf/ 

f8866.pdf. 

Instructions ...................... ........................... https://www.irs.gov/pub/irs-pdf/ 

i965c.pdf.

Instructions ........................... ........................... https://www.irs.gov/pub/irs-pdf/ 

i8866.pdf. 

Form and 

Instructions.

Form 970 ..... Application to 

Use LIFO Inventory Method.

https://www.irs.gov/pub/irs-pdf/ 

f970.pdf.

.................. Form 8867 ........ Paid Preparer’s 

Due Diligence 

Checklist.

https://www.irs.gov/pub/irs-dft/ 

f8867--dft.pdf. 

Form and 

Instructions.

Form 972 ..... Consent of 

Shareholder to 

Include Specific Amount in 

Gross Income.

https://www.irs.gov/pub/irs-pdf/ 

f972.pdf.

Instructions ........................... ........................... https://www.irs.gov/pub/irs-pdf/ 

i8867.pdf. 

Form ......... Form 982 ..... Reduction of 

Tax Attributes 

Due to Discharge of Indebtedness 

(and Section 

1082 Basis 

Adjustment).

https://www.irs.gov/pub/irs-pdf/ 

f982.pdf.

Form ......... Form 8873 ........ Extraterritorial 

Income Exclusion.

https://www.irs.gov/pub/irs-pdf/ 

f8873.pdf. 

Instructions ...................... ........................... https://www.irs.gov/pub/irs-pdf/ 

i982.pdf.

Instructions ........................... ........................... https://www.irs.gov/pub/irs-pdf/ 

i8873.pdf. 

Form ......... Form 1045 ... Application for 

Tentative Refund.

https://www.irs.gov/pub/irs-dft/ 

f1045--dft.pdf.

Form and 

Instructions.

Form 8874 ........ New Markets 

Credit.

https://www.irs.gov/pub/irs-pdf/ 

f8874.pdf. 

Instructions ...................... ........................... https://www.irs.gov/pub/irs-pdf/ 

i1045.pdf.

Form and 

Instructions.

Form 8878 ........ IRS e-file Signature Authorization for Form 

4868 or Form 

2350.

https://www.irs.gov/pub/irs-dft/ 

f8878--dft.pdf. 

Form ......... Form 1098–F Fines, Penalties 

and Other 

Amounts.

https://www.irs.gov/pub/irs-pdf/ 

f1098f.pdf.

Form and 

Instructions.

Form 8878 SP .. IRS e-file Signature Authorization for Form 

4868 or Form 

2350 (Spanish 

Version).

https://www.irs.gov/pub/irs-dft/ 

f8878sp--dft.pdf. 

Instructions ...................... ........................... https://www.irs.gov/pub/irs-pdf/ 

i1098f.pdf.

Form and 

Instructions.

Form 8879 ........ IRS e-file Signature Authorization.https://www.irs.gov/pub/irs-pdf/ 

f8879.pdf. 

Form ......... Form 1116 ... Foreign Tax 

Credit (Individual, Estate, 

or Trust).

https://www.irs.gov/pub/irs-dft/ 

f1116--dft.pdf.

Form and 

Instructions.

Form 8879 SP .. IRS e-file Signature Authorization (Spanish 

Version).

https://www.irs.gov/pub/irs-pdf/ 

f8879sp.pdf. 

Instructions ...................... ........................... https://www.irs.gov/pub/irs-pdf/ 

i1116.pdf.

Form and 

Instructions.

Form 8880 ........ Credit for Qualified Retirement Savings 

Contributions.

https://www.irs.gov/pub/irs-dft/ 

f8880--dft.pdf. 

Form and 

Instructions.

Form 1127 ... Application for 

Extension of 

Time for Payment of Tax 

Due to Undue 

Hardship.

https://www.irs.gov/pub/irs-pdf/ 

f1127.pdf.

Form ......... Form 8881 ........ Credit for Small 

Employer 

Pension Plan 

Startup Costs.

https://www.irs.gov/pub/irs-dft/ 

f8881--dft.pdf. 


lotter on DSK11XQN23PROD with NOTICES1
Federal Register / Vol. 88, No. 185 / Tuesday, September 26, 2023 / Notices 66143 

INDIVIDUAL TAX FORMS—Continued 

Type Form No. Form name URL Type Form No. Form name URL 

Form ......... Form 1128 ... Application to 

Adopt, 

Change or 

Retain a Tax 

Year.

https://www.irs.gov/pub/irs-pdf/ 

f1128.pdf.

Instructions ........................... ........................... https://www.irs.gov/pub/irs-pdf/ 

i8881.pdf. 

Instructions ...................... ........................... https://www.irs.gov/pub/irs-pdf/ 

i1128.pdf.

Form and 

Instructions.

Form 8882 ........ Credit for Employer-Provided Child 

Care Facilities 

and Services.

https://www.irs.gov/pub/irs-pdf/ 

f8882.pdf. 

Form and 

Instructions.

Form 1310 ... Statement of 

Person Claiming Refund 

Due a Deceased Taxpayer.

https://www.irs.gov/pub/irs-pdf/ 

f1310.pdf.

Form ......... Form 8886 ........ Reportable 

Transaction 

Disclosure 

Statement.

https://www.irs.gov/pub/irs-pdf/ 

f8886.pdf. 

Form ......... Form 2106 ... Employee Business Expenses.https://www.irs.gov/pub/irs-dft/ 

f2106--dft.pdf.

Instructions ........................... ........................... https://www.irs.gov/pub/irs-pdf/ 

i8886.pdf. 

Instructions ...................... ........................... https://www.irs.gov/pub/irs-pdf/ 

i2106.pdf.

Form and 

Instructions.

Form 8888 ........ Allocation of Refund (Including 

Savings Bond 

Purchases).

https://www.irs.gov/pub/irs-pdf/ 

f8888.pdf. 

Form and 

Instructions.

Form 2120 ... Multiple Support 

Declaration.

https://www.irs.gov/pub/irs-pdf/ 

f2120.pdf.

Form ......... Form 8889 ........ Health Savings 

Accounts 

(HSAs).

https://www.irs.gov/pub/irs-dft/ 

f8889--dft.pdf. 

Form ......... Form 2210 ... Underpayment 

of Estimated 

Tax by Individuals, Estates, 

and Trusts.

https://www.irs.gov/pub/irs-pdf/ 

f2210.pdf.

Instructions ........................... ........................... https://www.irs.gov/pub/irs-dft/ 

i8889--dft.pdf. 

Instructions ...................... ........................... https://www.irs.gov/pub/irs-pdf/ 

i2210.pdf.

Form and 

Instructions.

Form 8896 ........ Low Sulfur Diesel Fuel Production Credit.https://www.irs.gov/pub/irs-pdf/ 

f8896.pdf. 

Form ......... Form 2210–F Underpayment 

of Estimated 

Tax by Farmers and Fishermen.

https://www.irs.gov/pub/irs-dft/ 

f2210f--dft.pdf.

Form ......... Form 8898 ........ Statement for Individuals Who 

Begin or End 

Bona Fide 

Residence in 

a U.S. Possession.

https://www.irs.gov/pub/irs-pdf/ 

f8898.pdf. 

Instructions ...................... ........................... https://www.irs.gov/pub/irs-pdf/ 

i2210f.pdf.

Instructions ........................... ........................... https://www.irs.gov/pub/irs-pdf/ 

i8898.pdf. 

Form and 

Instructions.

Form 2350 ... Application for 

Extension of 

Time to File 

U.S. Income 

Tax Return.

https://www.irs.gov/pub/irs-dft/ 

f2350--dft.pdf.

Form ......... Form 8900 ........ Qualified Railroad Track 

Maintenance 

Credit.

https://www.irs.gov/pub/irs-dft/ 

f8900--dft.pdf. 

Form and 

Instructions.

Form 2350 

SP.

Application for 

Extension of 

Time to File 

U.S. Income 

Tax Return 

(Spanish 

Version).

https://www.irs.gov/pub/irs-pdf/ 

f2350sp.pdf.

Instructions ........................... ........................... https://www.irs.gov/pub/irs-pdf/ 

i8900.pdf. 

Form ......... Form 2441 ... Child and Dependent Care 

Expenses.

https://www.irs.gov/pub/irs-dft/ 

f2441--dft.pdf.

Form ......... Form 8903 ........ Domestic Production Activities Deduction.https://www.irs.gov/pub/irs-pdf/ 

f8903.pdf. 

Instructions ...................... ........................... https://www.irs.gov/pub/irs-pdf/ 

i2441.pdf.

Instructions ........................... ........................... https://www.irs.gov/pub/irs-pdf/ 

i8903.pdf. 

Form ......... Form 2555 ... Foreign Earned 

Income.

https://www.irs.gov/pub/irs-dft/ 

f2555--dft.pdf.

Form and 

Instructions.

Form 8906 ........ Distilled Spirits 

Credit.

https://www.irs.gov/pub/irs-dft/ 

f8906--dft.pdf. 

Instructions ...................... ........................... https://www.irs.gov/pub/irs-dft/ 

i2555--dft.pdf.

Form ......... Form 8908 ........ Energy Efficient 

Home Credit.

https://www.irs.gov/pub/irs-dft/ 

f8908--dft.pdf. 

Form ......... Form 3115 ... Application for 

Change in Accounting 

Method.

https://www.irs.gov/pub/irs-pdf/ 

f3115.pdf.

Instructions ........................... ........................... https://www.irs.gov/pub/irs-dft/ 

i8908--dft.pdf. 

Instructions ...................... ........................... https://www.irs.gov/pub/irs-pdf/ 

i3115.pdf.

Form ......... Form 8910 ........ Alternative Motor 

Vehicle Credit.

https://www.irs.gov/pub/irs-pdf/ 

f8910.pdf. 

Form ......... Form 3468 ... Investment 

Credit.

https://www.irs.gov/pub/irs-dft/ 

f3468--dft.pdf.

Instructions ........................... ........................... https://www.irs.gov/pub/irs-pdf/ 

i8910.pdf. 

Instructions ...................... ........................... https://www.irs.gov/pub/irs-pdf/ 

i3468.pdf.

Form ......... Form 8911 ........ Alternative Fuel 

Vehicle Refueling Property Credit.

https://www.irs.gov/pub/irs-dft/ 

f8911--dft.pdf. 


lotter on DSK11XQN23PROD with NOTICES1
66144 Federal Register / Vol. 88, No. 185 / Tuesday, September 26, 2023 / Notices 

INDIVIDUAL TAX FORMS—Continued 

Type Form No. Form name URL Type Form No. Form name URL 

Form ......... Form 3520 ... Annual Return to 

Report Transactions with 

Foreign Trusts 

and Receipt of 

Certain Foreign Gifts.

https://www.irs.gov/pub/irs-dft/ 

f3520--dft.pdf.

Instructions ........................... ........................... https://www.irs.gov/pub/irs-pdf/ 

i8911.pdf. 

Instructions ...................... ........................... https://www.irs.gov/pub/irs-pdf/ 

i3520.pdf.

Form ......... Form 8912 ........ Credit to Holders 

of Tax Credit 

Bonds.

https://www.irs.gov/pub/irs-dft/ 

f8912--dft.pdf. 

Form ......... Form 3800 ... General Business Credit.https://www.irs.gov/pub/irs-dft/ 

f3800--dft.pdf.

Instructions ........................... ........................... https://www.irs.gov/pub/irs-dft/ 

f8912--dft.pdf. 

Instructions ...................... ........................... https://www.irs.gov/pub/irs-pdf/ 

i3800.pdf.

Form ......... Form 8915–C .... Qualified 2018 

Disaster Retirement Plan 

Distributions 

and Repayments.

https://www.irs.gov/pub/irs-dft/ 

f8915c--dft.pdf. 

Form ......... Form 3903 ... Moving Expenses.https://www.irs.gov/pub/irs-dft/ 

f3903--dft.pdf.

Instructions ........................... ........................... https://www.irs.gov/pub/irs-pdf/ 

i8915c.pdf. 

Instructions ...................... ........................... https://www.irs.gov/pub/irs-pdf/ 

i3903.pdf.

Form ......... Form 8915–D .... Qualified 2019 

Disaster Retirement Plan 

Distributions 

and Repayments.

https://www.irs.gov/pub/irs-dft/ 

f8915d--dft.pdf 

Form ......... Form 4070 ... Employee’s Report of Tips to 

Employer.

https://www.irs.gov/pub/irs-pdf/ 

p1244.pdf.

Instructions ........................... ........................... https://www.irs.gov/pub/irs-pdf/ 

i8915d.pdf. 

Form ......... Form 4070A Employee’s 

Daily Record 

of Tips.

https://www.irs.gov/pub/irs-pdf/ 

p1244.pdf.

Form ......... Form 8915–F .... Qualified Disaster Retirement Plan 

Distributions 

and Repayments.

https://www.irs.gov/pub/irs-dft/ 

f8915f--dft.pdf. 

Form ......... Form 4136 ... Credit for Federal Tax Paid 

on Fuels.

https://www.irs.gov/pub/irs-dft/ 

f4136--dft.pdf.

Instructions ........................... ........................... https://www.irs.gov/pub/irs-dft/ 

i8915f--dft.pdf. 

Instructions ...................... ........................... https://www.irs.gov/pub/irs-pdf/ 

i4136.pdf.

Form and 

Instructions.

Form 8919 ........ Uncollected Social Security 

and Medicare 

Tax on Wages.

https://www.irs.gov/pub/irs-dft/ 

f8919--dft.pdf. 

Form and 

Instructions.

Form 4137 ... Social Security 

and Medicare 

Tax on Unreported Tip Income.

https://www.irs.gov/pub/irs-dft/ 

f4137--dft.pdf.

Form ......... Form 8925 ........ Report of Employer-Owned 

Life Insurance 

Contracts.

https://www.irs.gov/pub/irs-pdf/ 

f8925.pdf. 

Form ......... Form 4255 ... Recapture of Investment 

Credit.

https://www.irs.gov/pub/irs-dft/ 

f4255--dft.pdf.

Form and 

Instructions.

Form 8932 ........ Credit for Employer Differential Wage 

Payments.

https://www.irs.gov/pub/irs-pdf/ 

f8932.pdf. 

Instructions ...................... ........................... https://www.irs.gov/pub/irs-pdf/ 

i4255.pdf.

Form ......... Form 8933 ........ Carbon Oxide 

Sequestration 

Credit.

https://www.irs.gov/pub/irs-dft/ 

f8933--dft.pdf. 

Form and 

Instructions.

Form 4361 ... Application for 

Exemption 

from Self-Employment Tax 

for Use by 

Ministers, 

Members of 

Religious Orders, and 

Christian 

Science Practitioners.

https://www.irs.gov/pub/irs-pdf/ 

f4361.pdf.

Instructions ........................... ........................... https://www.irs.gov/pub/irs-pdf/ 

i8933.pdf. 

Form ......... Form 4562 ... Depreciation and 

Amortization 

(Including Information on 

Listed Property).

https://www.irs.gov/pub/irs-dft/ 

f4562--dft.pdf.

Form and 

Instructions.

Form 8936 ........ Clean Vehicle 

Credits.

https://www.irs.gov/pub/irs-pdf/ 

f8936.pdf. 

Instructions ...................... ........................... https://www.irs.gov/pub/irs-pdf/ 

i4562.pdf.

Instructions ........................... ........................... https://www.irs.gov/pub/irs-pdf/ 

i8936.pdf. 

Form and 

Instructions.

Form 4563 ... Exclusion of Income for Bona 

Fide Residents of 

American 

Samoa.

https://www.irs.gov/pub/irs-pdf/ 

f4563.pdf.

Form ......... Schedule A 

(Form 8936).

Clean Vehicle 

Credit Amount.

https://www.irs.gov/pub/irs-dft/ 

f8936sa--dft.pdf. 


lotter on DSK11XQN23PROD with NOTICES1
Federal Register / Vol. 88, No. 185 / Tuesday, September 26, 2023 / Notices 66145 

INDIVIDUAL TAX FORMS—Continued 

Type Form No. Form name URL Type Form No. Form name URL 

Form ......... Form 4684 ... Causalities and 

Thefts.

https://www.irs.gov/pub/irs-dft/ 

f4684--dft.pdf.

Form ......... Form 8936–A .... Qualified Commercial Clean 

Vehicle Credit.

https://www.irs.gov/pub/irs-dft/ 

f8936a--dft.pdf. 

Instructions ...................... ........................... https://www.irs.gov/pub/irs-pdf/ 

i4684.pdf.

Form ......... Schedule 1 

(Form 8936– 

A).

Schedule for 

Qualified 

Commercial 

Clean Vehicle.

https://www.irs.gov/pub/irs-dft/ 

f8936a1--dft.pdf. 

Form ......... Form 4797 ... Sale of Business 

Property.

https://www.irs.gov/pub/irs-dft/ 

f4797--dft.pdf.

Form ......... Form 8941 ........ Credit for Small 

Employer 

Health Insurance Premiums.

https://www.irs.gov/pub/irs-dft/ 

f8941--dft.pdf. 

Instructions ...................... ........................... https://www.irs.gov/pub/irs-pdf/ 

i4797.pdf.

Instructions ........................... ........................... https://www.irs.gov/pub/irs-pdf/ 

i8941.pdf. 

Form and 

Instructions.

Form 4835 ... Farm Rental Income and Expenses.https://www.irs.gov/pub/irs-dft/ 

f4835--dft.pdf.

Form ......... Form 8949 ........ Sales and other 

Dispositions of 

Capital Assets.

https://www.irs.gov/pub/irs-dft/ 

f8949--dft.pdf. 

Form and 

Instructions.

Form 4852 ... Substitute for 

Form W–2, 

Wage and Tax 

Statement or 

Form 1099–R, 

Distributions 

from Pensions, Annuities, Retirement or ProfitSharing Plans, 

IRAs, Insurance Contracts, etc..

https://www.irs.gov/pub/irs-pdf/ 

f4852.pdf.

Instructions ........................... ........................... https://www.irs.gov/pub/irs-pdf/ 

i8949.pdf. 

Form and 

Instructions.

Form 

4852(SP).

Substitute for 

Form W–2, 

Wage and Tax 

Statement or 

Form 1099–R, 

Distributions 

from Pensions, Annuities, Retirement or ProfitSharing Plans, 

IRAs, Insurance Contracts, etc. 

(Spanish 

Version).

Still under development at the 

time of release of this notice..

Form ......... Form 8958 ........ Allocation of Tax 

Amounts Between Certain 

Individuals in 

Community 

Property 

States.

https://www.irs.gov/pub/irs-dft/ 

f8958--dft.pdf. 

Form and 

Instructions.

Form 4868 ... Application for 

Automatic Extension of 

Time to File 

U.S. Individual 

Income Tax 

Return.

https://www.irs.gov/pub/irs-pdf/ 

f4868.pdf.

Form ......... Form 8962 ........ Premium Tax 

Credit (PTC).

https://www.irs.gov/pub/irs-dft/ 

f8962--dft.pdf. 

Form and 

Instructions.

Form 4868 

SP.

Application for 

Automatic Extension of 

Time to File 

U.S. Individual 

Income Tax 

Return (Spanish Version).

https://www.irs.gov/pub/irs-pdf/ 

f4868sp.pdf.

Instructions ........................... ........................... https://www.irs.gov/pub/irs-pdf/ 

i8962.pdf. 

Form and 

Instructions.

Form 4952 ... Investment Interest Expense 

Deduction.

https://www.irs.gov/pub/irs-pdf/ 

f4952.pdf.

Form ......... Form 8993 ........ Section 250 Deduction for 

Foreign Derived Intangible Income 

(FDII) and 

Global Intangible LowTaxed Income 

(GILTI).

https://www.irs.gov/pub/irs-pdf/ 

f8993.pdf. 

Form and 

Instructions.

Form 4970 ... Tax on Accumulation Distribution of Trusts.https://www.irs.gov/pub/irs-pdf/ 

f4970.pdf.

Instructions ........................... ........................... https://www.irs.gov/pub/irs-pdf/ 

i8993.pdf. 

Form and 

Instructions.

Form 4972 ... Tax on LumpSum Distributions.https://www.irs.gov/pub/irs-dft/ 

f4972--dft.pdf.

Form ......... Form 8994 ........ Employer Credit 

for Paid Family and Medical Leave.

https://www.irs.gov/pub/irs-pdf/ 

f8994.pdf. 


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66146 Federal Register / Vol. 88, No. 185 / Tuesday, September 26, 2023 / Notices 

INDIVIDUAL TAX FORMS—Continued 

Type Form No. Form name URL Type Form No. Form name URL 

Form and 

Instructions.

Form 5074 ... Allocation of Individual Income Tax to 

Guam or the 

Commonwealth of the 

Northern Mariana Islands 

(CNMI).

https://www.irs.gov/pub/irs-dft/ 

f5074--dft.pdf.

Instructions ........................... ........................... https://www.irs.gov/pub/irs-pdf/ 

i8994.pdf. 

Form and 

Instructions.

Form 5213 ... Election to Postpone Determination as to 

Whether the 

Presumption 

Applies that 

an Activity is 

Engaged in for 

Profit.

https://www.irs.gov/pub/irs-pdf/ 

f5213.pdf.

Form ......... Form 8995 ........ Qualified Business Income 

Deduction 

Simplified 

Computation.

https://www.irs.gov/pub/irs-pdf/ 

f8995.pdf. 

Form ......... Form 5329 ... Additional Taxes 

on Qualified 

Plans (Including IRAs) and 

Other Tax-Favored Accounts.

https://www.irs.gov/pub/irs-pdf/ 

f5329.pdf.

Instructions ........................... ........................... https://www.irs.gov/pub/irs-pdf/ 

i8995.pdf. 

Instructions ...................... ........................... https://www.irs.gov/pub/irs-pdf/ 

i5329.pdf.

Form ......... Form 8995–A .... Qualified Business Income 

Deduction.

https://www.irs.gov/pub/irs-pdf/ 

f8995a.pdf. 

Form ......... Form 5405 ... Repayment of 

the First-Time 

Homebuyer 

Credit.

https://www.irs.gov/pub/irs-dft/ 

f5405--dft.pdf.

Form ......... Schedule A 

(Form 8995– 

A).

Specified Service Trades or 

Businesses.

https://www.irs.gov/pub/irs-dft/ 

f8995aa--dft.pdf. 

Instructions ...................... ........................... https://www.irs.gov/pub/irs-dft/ 

i5405--dft.pdf.

Form ......... Schedule B 

(Form 8995– 

A).

Aggregation of 

Business Operations.

https://www.irs.gov/pub/irs-pdf/ 

f8995ab.pdf. 

Form ......... Form 5471 ... Information Return of U.S. 

Persons with 

Respect to 

Certain Foreign Corporations.

https://www.irs.gov/pub/irs-dft/ 

f5471--dft.pdf.

Form ......... Schedule C 

(Form 8995– 

A).

Loss Netting 

And 

Carryforward.

https://www.irs.gov/pub/irs-pdf/ 

f8995ac.pdf. 

Form ......... Schedule J 

(Form 

5471).

Accumulated 

Earnings and 

Profits (E&P) 

of Controlled 

Foreign Corporations.

https://www.irs.gov/pub/irs-pdf/ 

f5471sj.pdf.

Form ......... Schedule D 

(Form 8995– 

A).

Special Rules 

for Patrons of 

Agricultural or 

Horticultural 

Cooperatives.

https://www.irs.gov/pub/irs-pdf/ 

f8995ad.pdf. 

Form ......... Schedule M 

(Form 

5471).

Transactions Between Controlled Foreign 

Corporation 

and Shareholders or 

Other Related 

Persons.

https://www.irs.gov/pub/irs-pdf/ 

f5471sm.pdf.

Instructions ........................... ........................... https://www.irs.gov/pub/irs-pdf/ 

i8995a.pdf. 

Form ......... Schedule O 

(Form 

5471).

Organization or 

Reorganization of Foreign 

Corporation, 

and Acquisitions and Dispositions of its 

Stock.

https://www.irs.gov/pub/irs-pdf/ 

f5471so.pdf.

Form ......... Form 9000 ........ Alternative 

Media Preference.

https://www.irs.gov/pub/irs-pdf/ 

f9000.pdf. 

Instructions ...................... ........................... https://www.irs.gov/pub/irs-dft/ 

i5471--dft.pdf.

Form ......... Form 9000(SP) Alternative 

Media Preference (Spanish Version).

https://www.irs.gov/pub/irs-pdf/ 

f9000sp.pdf. 

Form ......... Form 5695 ... Residential Energy Credits.https://www.irs.gov/pub/irs-dft/ 

f5695--dft.pdf.

Form and 

Instructions.

Form 9465 ........ Installment 

Agreement 

Request.

https://www.irs.gov/pub/irs-pdf/ 

f9465.pdf. 

Instructions ...................... ........................... https://www.irs.gov/pub/irs-pdf/ 

i5695.pdf.

Instructions ........................... ........................... https://www.irs.gov/pub/irs-pdf/ 

i9465.pdf. 

Form ......... Form 5713 ... International 

Boycott Report.

https://www.irs.gov/pub/irs-pdf/ 

f5713.pdf.

Form and 

Instructions.

Form 9465 SP .. Installment 

Agreement 

Request 

(Spanish 

Version).

https://www.irs.gov/pub/irs-pdf/ 

f9465sp.pdf. 


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Federal Register / Vol. 88, No. 185 / Tuesday, September 26, 2023 / Notices 66147 

INDIVIDUAL TAX FORMS—Continued 

Type Form No. Form name URL Type Form No. Form name URL 

Form ......... Schedule A 

(Form 

5713).

International 

Boycott Factor 

(Section 

999(c)(1)).

https://www.irs.gov/pub/irs-pdf/ 

f5713sa.pdf.

Instructions ........................... ........................... https://www.irs.gov/pub/irs-pdf/ 

i9465sp.pdf. 

Form ......... Schedule B 

(Form 

5713).

Specifically Attributable 

Taxes and Income (Section 

999(c)(2)).

https://www.irs.gov/pub/irs-pdf/ 

f5713sb.pdf.

Form ......... Form T (Timber) Forest Activities 

Schedule.

https://www.irs.gov/pub/irs-pdf/ 

ft.pdf. 

Form ......... Schedule C 

(Form 

5713).

Tax Effect of the 

International 

Boycott Provisions.

https://www.irs.gov/pub/irs-pdf/ 

f5713sc.pdf.

Instructions ........................... ........................... https://www.irs.gov/pub/irs-pdf/ 

it.pdf. 

Instructions ...................... ........................... https://www.irs.gov/pub/irs-pdf/ 

i5713.pdf.

Form and 

Instructions.

Form W–4 ......... Employee’s 

Withholding 

Certificate.

https://www.irs.gov/pub/irs-dft/ 

fw4--dft.pdf. 

Form ......... Form 5884 ... Work Opportunity Credit.https://www.irs.gov/pub/irs-pdf/ 

f5884.pdf.

Form and 

Instructions.

Form W–4 (SP) Employee’s 

Withholding 

Certificate 

(Spanish 

Version).

https://www.irs.gov/pub/irs-dft/ 

fw4sp--dft.pdf. 

Instructions ...................... ........................... https://www.irs.gov/pub/irs-pdf/ 

i5884.pdf.

Form and 

Instructions.

Form W–4 (KO) Employee’s 

Withholding 

Certificate 

(Korean 

Version).

https://www.irs.gov/pub/irs-pdf/ 

fw4ko.pdf. 

Form ......... Form 5884–A Employee Retention Credit.https://www.irs.gov/pub/irs-pdf/ 

f5884a.pdf.

Form and 

Instructions.

Form W–4 (RU) Employee’s 

Withholding 

Certificate 

(Russian 

Version).

https://www.irs.gov/pub/irs-pdf/ 

fw4ru.pdf. 

Instructions ...................... ........................... https://www.irs.gov/pub/irs-pdf/ 

i5884a.pdf.

Form and 

Instructions.

Form W–4 (VIE) Employee’s 

Withholding 

Certificate (Vietnamese 

Version).

https://www.irs.gov/pub/irs-pdf/ 

fw4vie.pdf. 

Form ......... Form 6198 ... At-Risk Limitations.https://www.irs.gov/pub/irs-pdf/ 

f6198.pdf.

Form and 

Instructions.

Form W–4 (ZH– 

S).

Employee’s 

Withholding 

Certificate 

(Chinese-Simple Version).

https://www.irs.gov/pub/irs-pdf/ 

fw4zhs.pdf. 

Instructions ...................... ........................... https://www.irs.gov/pub/irs-pdf/ 

i6198.pdf.

Form and 

Instructions.

Form W–4 (ZH– 

T).

Employee’s 

Withholding 

Certificate 

(Chinese-Traditional 

Version).

https://www.irs.gov/pub/irs-pdf/ 

fw4zht.pdf. 

Form ......... Form 6251 ... Alternative Minimum Tax-Individuals.https://www.irs.gov/pub/irs-dft/ 

f6251--dft.pdf.

Form and 

Instructions.

Form W–4 P ..... Withholding Certificate for 

Pension or 

Annuity Payments.

https://www.irs.gov/pub/irs-dft/ 

fw4p--dft.pdf. 

Instructions ...................... ........................... https://www.irs.gov/pub/irs-pdf/ 

i6251.pdf.

Form and 

Instructions.

Form W–4 S ..... Request for Federal Income 

Tax Withholding from 

Sick Pay.

https://www.irs.gov/pub/irs-dft/ 

fw4s--dft.pdf. 

Form and ..

Instructions 

Form 6252 ... Installment Sale 

Income.

https://www.irs.gov/pub/irs-pdf/ 

f6252.pdf.

Form and 

Instructions.

Form W–4 V ..... Voluntary Withholding Request.https://www.irs.gov/pub/irs-pdf/ 

fw4v.pdf. 

Form ......... Form 6478 ... Biofuel Producer 

Credit.

https://www.irs.gov/pub/irs-pdf/ 

f6478.pdf.

Form and 

Instructions.

Form W–4 R ..... Withholding Certificate for Retirement Payments Other 

Than Pensions or Annuities.

https://www.irs.gov/pub/irs-dft/ 

fw4r--dft.pdf. 

Instructions ...................... ........................... https://www.irs.gov/pub/irs-dft/ 

i6478--dft.pdf.

Form and 

Instructions.

Form W–7 ......... Application for 

IRS Individual 

Taxpayer 

Identification 

Number.

https://www.irs.gov/pub/irs-pdf/ 

fw7.pdf. 

Form ......... Form 6765 ... Credit for Increasing Research Activities.https://www.irs.gov/pub/irs-dft/ 

f6765--dft.pdf.

Instructions ........................... ........................... https://www.irs.gov/pub/irs-pdf/ 

iw7.pdf. 


lotter on DSK11XQN23PROD with NOTICES1
66148 Federal Register / Vol. 88, No. 185 / Tuesday, September 26, 2023 / Notices 

INDIVIDUAL TAX FORMS—Continued 

Type Form No. Form name URL Type Form No. Form name URL 

Instructions ...................... ........................... https://www.irs.gov/pub/irs-dft/ 

i6765--dft.pdf.

Form ......... Form W–7 A ..... Application for 

Taxpayer 

Identification 

Number for 

Pending U.S. 

Adoptions.

https://www.irs.gov/pub/irs-pdf/ 

fw7a.pdf. 

Form and ..

Instructions 

Form 6781 ... Gains and 

Losses from 

Section 1256 

Contracts and 

Straddles.

https://www.irs.gov/pub/irs-dft/ 

f6781--dft.pdf.

Instructions ........................... ........................... https://www.irs.gov/pub/irs-pdf/ 

iw7a.pdf. 

Form ......... Form 7203 ... S Corporation 

Shareholder 

Stock and 

Debt Basis 

Limitations.

https://www.irs.gov/pub/irs-pdf/ 

f7203.pdf.

Form and 

Instructions.

Form W–7 (SP) Application for 

IRS Individual 

Taxpayer 

Identification 

Number 

(Spanish 

Version).

https://www.irs.gov/pub/irs-pdf/ 

fw7sp.pdf. 

Instructions ...................... ........................... https://www.irs.gov/pub/irs-pdf/ 

i7203.pdf.

Instructions ........................... ........................... https://www.irs.gov/pub/irs-pdf/ 

iw7sp.pdf. 

Form ......... Form 7204 ... Consent to Extend the Time 

to Assess Tax 

Related to 

Contested 

Foreign Income TaxesProvisional 

Foreign Tax 

Credit Agreement.

https://www.irs.gov/pub/irs-dft/ 

f7204--dft.pdf.

Form ......... Form W–7 

(COA).

Certificate of Accuracy for IRS 

Individual Taxpayer Identification Number.

https://www.irs.gov/pub/irs-pdf/ 

fw7coa.pdf. 

Form ......... Form 7205 ... Energy Efficient 

Commercial 

Buildings Deduction.

https://www.irs.gov/pub/irs-dft/ 

f7205--dft.pdf.

Other: Notice 

2006–52.

........................... ........................... https://www.irs.gov/pub/irsirbs/irb06-26.pdf. 

Instructions ...................... ........................... https://www.irs.gov/pub/irs-dft/ 

i7205--dft.pdf.

Other: Notice 

2008–40.

........................... ........................... https://www.irs.gov/pub/irsirbs/irb08-14.pdf. 

Form ......... Form 7206 ... Self-Employed 

Health Insurance Deduction.

Still under development at the 

time of release of this notice..

Other: 

Publication 972 

Tables.

........................... ........................... https://www.irs.gov/pub/irs-pdf/ 

p972.pdf. 

Instructions ...................... ........................... Still under development at the 

time of release of this notice..

Other: TD 

9408.

........................... ........................... https://www.irs.gov/pub/irsirbs/irb08-33.pdf. 

Form ......... Form 7207 ... Advanced Manufacturing Production Credit.https://www.irs.gov/pub/irs-dft/ 

f7207--dft.pdf.

Other: Rev. 

Proc. 

2004–12.

........................... ........................... https://www.irs.gov/pub/irsirbs/irb04-09.pdf. 

Instructions ...................... ........................... https://www.irs.gov/pub/irs-dft/ 

i7204--dft.pdf.

Other: TD 

9902.

........................... ........................... https://www.govinfo.gov/content/pkg/FR-2020-07-23/pdf/ 

2020-15351.pdf?utm_

medium=email&utm_

campaign=subscription+

mailing+list&A1utm_

source=federalregister.gov. 

Form ......... Form 8082 ... Notice of Inconsistent Treatment or Administrative 

Adjustment 

Request 

(AAR).

https://www.irs.gov/pub/irs-dft/ 

f8082--dft.pdf.

Other: TD 

9920.

........................... ........................... https://www.govinfo.gov/content/pkg/FR-2020-10-01/pdf/ 

2020-21777.pdf. 

Instructions ...................... ........................... https://www.irs.gov/pub/irs-pdf/ 

i8082.pdf.

Other: TD 

9924.

........................... ........................... https://www.govinfo.gov/content/pkg/FR-2020-10-06/pdf/ 

2020-22071.pdf. 

Form ......... Form 8275 ... Disclosure 

Statement.

https://www.irs.gov/pub/irs-pdf/ 

f8275.pdf.

Other: TD 

9959.

........................... ........................... https://www.govinfo.gov/content/pkg/FR-2022-01-04/pdf/ 

2021-27887.pdf. 

Instructions ...................... ........................... https://www.irs.gov/pub/irs-pdf/ 

i8275.pdf.

[FR Doc. 2023–20891 Filed 9–25–23; 8:45 am] 

BILLING CODE 4830–01–P 


lotter on DSK11XQN23PROD with NOTICES1