Federal Register / Vol. 88, No. 185 / Tuesday, September 26, 2023 / Notices 66131 

OMB No. Title 

1545–2133 ........................... Rev. Proc. 2009–16, Section 168(k)(4) Election Procedures and Rev. Proc. 2009–33, Section 168(k)(4) Extension 

Property Elections. 

1545–2134 ........................... Notice 2009–41—Credit for Residential Energy Efficient Property. 

1545–2145 ........................... Notice 2009–52, Election of Investment Tax Credit in Lieu of Production Tax Credit; Coordination with Department of Treasury Grants for Specified Energy Property in Lieu of Tax Credits. 

1545–2147 ........................... Internal Revenue Code Section 108(i) Election. 

1545–2149 ........................... Treatment of Services Under Section 482; Allocation of Income and Deductions From Intangibles; Stewardship 

Expense (TD 9456). 

1545–2150 ........................... Notice 2009–58, Manufacturers’ Certification of Specified Plug-in Electric Vehicles. 

1545–2151 ........................... Qualifying Advanced Energy Project Credit—Notice 2013–12. 

1545–2153 ........................... Notice 2009–83—Credit for Carbon Dioxide Sequestration Under Section 45Q. 

1545–2155 ........................... TD 9469 (REG–102822–08) Section 108 Reduction of Tax Attributes for S Corporations. 

1545–2156 ........................... Revenue Procedure 2010–13, Disclosure of Activities Grouped under Section 469. 

1545–2158 ........................... Notice 2010–54: Production Tax Credit for Refined Coal. 

1545–2171 ........................... TD 9490—Extended Carryback of Losses to or from a Consolidated Group. 

1545–2183 ........................... Transfers by Domestic Corporations That Are Subject to Section 367(a)(5); Distributions by Domestic Corporations That Are Subject to Section 1248(f). (TD 9614 & 9615). 

1545–2186 ........................... TD 9504, Basis Reporting by Securities Brokers and Basis Determination for Stock; TD 9616, TD9713, and TD 

9750. 

1545–2194 ........................... Rules for Certain Rental Real Estate Activities. 

1545–2209 ........................... REG–112805–10—Branded Prescription Drugs. 

1545–2242 ........................... REG–135491–10—Updating of Employer Identification Numbers. 

1545–2245 ........................... REG–160873–04—American Jobs Creation Act Modifications to Section 6708, Failure to Maintain List of 

Advisees With Respect to Reportable Transactions. 

1545–2247 ........................... TD 9633—Limitations on Duplication of Net Built-in Losses. 

1545–2259 ........................... Performance & Quality for Small Wind Energy Property. 

1545–2276 ........................... Safe Harbor for Inadvertent Normalization Violations. 

* Discontinued in FY22. 

[FR Doc. 2023–20890 Filed 9–25–23; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Requesting 

Comments on Tax-Exempt 

Organization Forms 

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 general 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. The IRS is soliciting 

comments concerning forms used by 

tax-exempt organizations. See Appendix 

A for a list of forms, schedules, and 

related attachments. 

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. 1545–0047 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 Jon Callahan, 

(737) 800–7639, at Internal Revenue 

Service, Room 6526, 1111 Constitution 

Avenue NW, Washington, DC 20224, or 

through the internet at jon.r.callahan@

irs.gov. 

SUPPLEMENTARY INFORMATION: These are 

forms used by tax-exempt organizations. 

These include Forms 990, 990–EZ, 990– 

N, 990–PF, 990–T, and related forms 

and schedules tax-exempt organizations 

attach to their returns (see Appendix-A 

to this notice). In addition, there are 

numerous Treasury Decisions and 

guidance documents that are covered by 

the burden estimate provided in this 

notice. See Appendix B for a list. 

Taxpayer Compliance Burden 

Tax compliance burden is defined as 

the time and money taxpayers spend to 

comply with their tax filing 

responsibilities. Time-related activities 

include recordkeeping, tax planning, 

gathering tax materials, learning about 

the law and what you need to do, and 

completing and submitting the return. 

Out-of-pocket costs include expenses 

such as purchasing tax software, paying 

a third-party preparer, and printing and 

postage. Tax compliance burden does 

not include a taxpayer’s tax liability, 

economic inefficiencies caused by suboptimal choices related to tax 

deductions or credits, or psychological 

costs. 

Proposed PRA Submission to OMB 

Title: U.S. Tax-Exempt Organization 

Return. 

OMB Number: 1545–0047. 

Form Numbers: Forms 990, 990–EZ, 

990–N, 990–PF, 990–T, 1023, 1023–EZ, 

1024, 1024–A, 1028, 1120–POL, 4720, 

5578, 5884–C, 5884–D, 6069, 6497, 

7203, 8038, 8038–B, 8038–CP, 8038–G, 

8038–GC, 8038–R, 8038–T, 8038–TC, 

8282, 8328, 8330, 8453–TE., 8453–X, 

8718, 8868, 8870, 8871, 8872, 8879–TE, 

8886–T, 8899 and all other related 

forms, schedules, and attachments. (see 

Appendix-A to this notice). 

Abstract: These forms and schedules 

are used to determine that tax-exempt 

organizations fulfill the operating 

conditions within the limitations of 

their tax exemption. The data is also 

used for general statistical purposes. 

Current Actions: There have been 

changes in IRS guidance documents and 

regulations related to various forms 

approved under this approval package 

during the past year. There have been 

additions of forms included in this 

approval package. It is anticipated that 

these changes will have an impact on 

the overall burden and cost estimates 

requested for this approval package, 

however these estimates were not 

finalized at the time of release of this 

notice. These estimated figures are 

expected to be available by the release 


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66132 Federal Register / Vol. 88, No. 185 / Tuesday, September 26, 2023 / Notices 

of the 30-day comment notice from 

OMB. This approval package is being 

submitted for renewal purposes. 

Type of Review: Revision of a 

currently approved collection. 

Affected Public: Tax-Exempt 

Organizations. 

Preliminary Estimated Number of 

Responses: 1,775,500. 

Preliminary Estimated Time Per 

Respondent (Hours): 43.37 

Preliminary Estimated Total Time 

(Hours): 77,000,000. 

Preliminary Estimated Total 

Monetized Time ($): $3,598,000,000. 

Preliminary Estimated Total Out-ofPocket Costs ($): $1,844,000,000. 

Preliminary Estimated Total 

Monetized Burden ($): $5,442,000,000. 

Note: Total Monetized Burden = Total 

Out-of-Pocket Costs + Total Monetized 

Time. 

The following paragraph applies to all 

of 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 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 shall have practical utility; 

(b) the accuracy of the agency’s estimate 

of the burden of the collection of 

information; (c) ways to enhance the 

quality, utility, and clarity of the 

information to be collected; (d) ways to 

minimize the burden of the collection of 

information on respondents, including 

through the use of automated collection 

techniques or other forms of information 

technology; and (e) estimates of capital 

or start-up costs and costs of operation, 

maintenance, and purchase of services 

to provide information. 

Approved: September 21, 2023. 

Jon R. Callahan, 

Senior Tax Analyst. 

Appendix-A 

Form number Title 

1023 ............................................. Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code. 

1023–EZ ...................................... Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code. 

1024 ............................................. Application for Recognition of Exemption Under Section 501(a). 

1024–A ........................................ Application for Recognition of Exemption Under Section 501(c)(4) of the Internal Revenue Code. 

1028 ............................................. Application for Recognition of Exemption Under Section 521 of the Internal Revenue Code. 

1116 Sch B .................................. Foreign Tax Carryover Reconciliation Schedule. 

1116 Sch C ................................. Foreign Tax Redeterminations. 

1116 ............................................. Foreign Tax Credit. 

1120–POL ................................... U.S. Income Tax Return for Certain Political Organizations. 

1127 ............................................. Application for Extension of Time for Payment of Tax Due to Undue Hardship. 

1128 ............................................. Application to Adopt, Change, or Retain a Tax Year. 

2220 ............................................. Underpayment of Estimated Tax by Corporations. 

2848 ............................................. Power of Attorney and Declaration of Representative. 

3115 ............................................. Application for Change in Accounting Method. 

3468 ............................................. Investment Credit. 

3800 ............................................. General Business Credit. 

4136 ............................................. Credit for Federal Tax Paid on Fuels. 

4255 ............................................. Recapture of Investment Credit. 

4562 ............................................. Depreciation and Amortization. 

461 ............................................... Limitation on Business Loss. 

4720 ............................................. Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code. 

4797 ............................................. Sale of Business Property. 

5227 ............................................. Split Interest Trust Information Return. 

5471 Sch E .................................. Income, War Profits, and Excess Profits Taxes Paid or Accrued. 

5471 Sch G–1 ............................. Cost Sharing Arrangement. 

5471 Sch H ................................. Current Earnings and Profits. 

5471 Sch I–1 ............................... Information for Global Intangible Low-Taxed Income. 

5471 Sch J .................................. Accumulated Earnings & Profits (E&P) of Controlled Foreign Corporation. 

5471 Sch M ................................. Transactions Between Controlled Foreign Corporation and Shareholders or Other Related Persons. 

5471 Sch O. ................................ Organization or Reorganization of Foreign Corporation, and Acquisitions and Dispositions of its Stock. 

5471 Sch P .................................. Previously Taxed Earnings and Profits of U.S. Shareholder of Certain Foreign Corporations. 

5471 Sch Q ................................. CFC Income by CFC Income Groups. 

5471 Sch R ................................. Distributions From a Foreign Corporation. 

5471 ............................................. Information Return of U.S. Persons With Respect to Certain Foreign Corporations. 

5578 ............................................. Annual Certification of Racial Nondiscrimination for a Private School Exempt From Federal Income Tax. 

5884–C ........................................ Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. 

5884–D ........................................ Employee Retention Credit for Certain Tax-Exempt Organizations Affected by Qualified Disasters. 

6069 ............................................. Return of Certain Excise Taxes on Mine Operators, Black Lung Trusts, and Other Persons Under Sections 

4951, 4952, and 4953. 

6198 ............................................. At-Risk Limitations. 

6497 ............................................. Information Return of Nontaxable Energy Grants or Subsidized Energy Financing.

7004 ............................................. Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other 

Returns. 

7203 ............................................. S Corporation Shareholder Stock and Debt Basis Limitations. 

7204 ............................................. Consent to Extend the Time to Assess Tax Related to Contested Foreign Income Taxes—Provisional Foreign Tax Credit Agreement. 

7205 ............................................. Energy Efficient Commercial Buildings Deduction. 

7207 ............................................. Advanced Manufacturing Production Credit. 

8038 ............................................. Information Return for Tax-Exempt Private Activity Bond Issues. 


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Form number Title 

8038–B ........................................ Information Return for Build America Bonds and Recovery Zone. 

8038–CP ...................................... Return for Credit Payments to Issuers of Qualified Bonds. 

8038–CP Schedule A .................. Specified Tax Credit Bonds Interest Limit Computation. 

8038–G ........................................ Information Return for Tax-Exempt Governmental Bonds. 

8038–GC ..................................... Information Return for Small Tax-Exempt Governmental Bond Issues, Leases, and Installment Sales. 

8038–R ........................................ Request for Recovery of Overpayments Under Arbitrage Rebate Provisions. 

8038–T ........................................ Arbitrage Rebate, Yield Reduction and Penalty in Lieu of Arbitrage Rebate. 

8038–TC ...................................... Information Return for Tax Credit Bonds and Specified Tax Credit Bonds. 

8282 ............................................. Donee Information Return. 

8283 ............................................. Noncash Charitable Contributions. 

8283–V ........................................ Payment Voucher for Filing Fee Under Section 170(f)(13). 

8328 ............................................. Carryforward Election of Unused Private Activity Bond Volume Cap. 

8330 ............................................. Issuer’s Quarterly Information Return for Mortgage Credit Certificates (MCCs).

8453–TE ...................................... Tax Exempt Entity Declaration and Signature for Electronic Filing. 

8453–X ........................................ Political Organization Declaration for Electronic Filing of Notice of Section 527 Status. 

8621 ............................................. Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund. 

8718 ............................................. User Fee for Exempt Organization Determination Letter Request. 

8838 ............................................. Consent to Extend the Time to Assess Tax Under Section 367—Gain Recognition Agreement. 

8865 Sch G ................................. Statement of Application of the Gain Deferral Method under Section 721(c). 

8865 Sch H ................................. Acceleration Events and Exceptions Reporting Relating to Gain Deferral Method Under Section 721(c). 

8865 Sch O ................................. Transfer of Property to a Foreign Partnership. 

8865 Sch P .................................. Acquisitions, Dispositions, and Changes of Interest in a Foreign Partnership. 

8865 ............................................. Return of U.S. Persons with Respect to Certain Foreign Partnerships. 

8868 ............................................. Application for Automatic Extension of Time To File an Exempt Organization Return. 

8870 ............................................. Information Return for Transfers Associated With Certain Personal Benefit Contracts. 

8871 ............................................. Political Organization Notice of Section 527 Status. 

8872 ............................................. Political Organization Report of Contributions and Expenditures. 

8879–TE ...................................... IRS e-file Signature Authorization for a Tax Exempt Entity. 

8886 ............................................. Reportable Transaction Disclosure Statement. 

8886–T ........................................ Disclosure by Tax-Exempt Entity Regarding Prohibited Tax Shelter Transaction. 

8899 ............................................. Notice of Income From Donated Intellectual Property. 

8940 ............................................. Request for Miscellaneous Determination. 

8941 ............................................. Credit for Small Employer Health Insurance Premiums. 

8949 ............................................. Sales and Other Dispositions of Capital Assets. 

8976 ............................................. Notice of Intent to Operate Under Section 501(c)(4). 

8995 ............................................. Qualified Business Income Deduction Simplified Calculation. 

8995–A ........................................ Qualified Business Income Deduction. 

8995–A Schedule A .................... Specified Service Trades or Businesses. 

8995–A Schedule B .................... Aggregation of Business Operations. 

8995–A Schedule C .................... Loss Netting and Carryforward. 

8995–A Schedule D .................... Special Rules for Patrons of Agricultural or Horticultural Cooperatives. 

926 ............................................... Return by a U.S. Transferor of Property to a Foreign Corporation. 

970 ............................................... Application to Use LIFO Inventory Method. 

990 ............................................... Return of Organization Exempt From Income Tax Under Section 501(c), 527, or 4947(a)(1) of the Internal 

Revenue Code (except private foundations). 

990 Schedule A ........................... Public Charity Status and Public Support. 

990 Schedule B ........................... Schedule of Contributors. 

990 Schedule C ........................... Political Campaign and Lobbying Activities. 

990 Schedule D ........................... Supplemental Financial Statements. 

990 Schedule E ........................... Schools. 

990 Schedule F ........................... Statement of Activities Outside the United States. 

990 Schedule G .......................... Supplemental Information Regarding Fundraising or Gaming Activities. 

990 Schedule H ........................... Hospitals. 

990 Schedule I ............................ Grants and Other Assistance to Organizations, Governments, and Individuals in the United States. 

990 Schedule J ........................... Compensation Information. 

990 Schedule K ........................... Supplemental Information on Tax-Exempt Bonds. 

990 Schedule L ........................... Transactions With Interested Persons. 

990 Schedule M .......................... Noncash Contributions. 

990 Schedule N ........................... Liquidation, Termination, Dissolution, or Significant Disposition of Assets. 

990 Schedule O .......................... Supplemental Information to Form 990 or 990–EZ. 

990 Schedule R ........................... Related Organizations and Unrelated Partnerships. 

990–EZ ........................................ Short Form Return of Organization Exempt From Income Tax Under section 501(c), 527, or 4947(a)(1) of the 

Internal Revenue Code (except private foundations). 

990–N .......................................... Form 990–N Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not Required to File Form 990 or 

Form 990–EZ. 

990–PF ........................................ Return of Private Foundation or Section 4947(a)(1) Trust Treated as Private Foundation. 

990–T .......................................... Exempt Organization Business Income Tax Return (and proxy tax under section 6033(e)). 

990–T Schedule A ....................... Unrelated Business Taxable Income From an Unrelated Trade or Business. 


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Appendix-B 

Title/document Description 

Announcement 2004–38 .............................................. Election of Alternative Deficit Reduction Contribution. 

Announcement 2004–43 .............................................. Election of Alternative Deficit Reduction Contribution. 

Notice 2002–27 ............................................................ IRA Required Minimum Distribution Reporting. 

Notice 2004–59 ............................................................ Plan Amendments Following Election of Alternative Deficit Reduction Contribution. 

Notice 2005–41 ............................................................ Guidance Regarding Qualified Intellectual Property Contributions. 

Notice 2006–105 .......................................................... Extension of Election of Alternative Deficit Reduction Contribution. 

Notice 2006–107 .......................................................... Diversification Requirements for Qualified Defined Contribution Plans Holding Publicly 

Traded Employer Securities. 

Notice 2006–109 .......................................................... Interim Guidance Regarding Supporting Organizations and Donor Advised Funds. 

Notice 2007–70 ............................................................ Charitable Contributions of Certain Motor Vehicles, Boats, and Airplanes. Reporting requirements under Sec. 170(f)(12)(D). 

Notice 2008–113 .......................................................... Relief and Guidance on Corrections of Certain Failures of a Nonqualified Deferred Compensation Plan to Comply with § 409A(a) in Operation. 

Notice 2009–26 ............................................................ Build America Bonds and Direct Payment Subsidy Implementation. 

Notice 2009–31 ............................................................ Election and Notice Procedures for Multiemployer Plans under Sections 204 and 205 of 

WRERA. 

Notice 2010–6 .............................................................. Relief and Guidance on Corrections of Certain Failures of a Nonqualified Deferred Compensation Plan to Comply with § 409A(a). 

Notice 2010–80 ............................................................ Modification to the Relief and Guidance on Corrections of Certain Failures of a Nonqualified Deferred Compensation Plan to Comply with § 409A(a). 

Notice 2011–43 ............................................................ Transitional Relief under Internal Revenue Code § 6033(j) for Small Organizations. 

Notice 2012–48 ............................................................ Tribal Economic Development Bonds. 

Notice 2014–4 .............................................................. Interim Guidance Regarding Supporting Organizations.

Notice 2015–83 ............................................................ Tribal Economic Development Bonds: Use of Volume Cap for Draw-down Loans. 

Notice 2017–9 .............................................................. De Minimis Error Safe Harbor to the I.R.C. §§ 6721 and 6722 Penalties. 

Notice 2021–56 ............................................................ Standards that an LLC must Satisfy to be Exempt. 

Notice 97–45 ................................................................ Highly Compensated Employee Definition. 

Publication 1075 .......................................................... Tax Information Security Guidelines for Federal, State and Local Agencies. 

Publication 4839 .......................................................... Annual Form 990 Filing Requirements for Tax-Exempt Organizations (Forms 990, 990– 

EZ, 990–PF, 990–BL and 990–N (e-Postcard)). 

Revenue Procedure 2004–15 ...................................... Waivers of Minimum Funding Standards. 

Revenue Procedure 2008–62 and 2017–55 ............... Substitute Mortality Tables for Single Employer Defined Benefit Plans. 

Revenue Procedure 2009–43 ...................................... Revocation of Elections by Multiemployer Defined Benefit Pension Plans to Freeze Funded Status under section 204 of WRERA. 

Revenue Procedure 2010–52 ...................................... Extension of the Amortization Period for Plan Sponsor of a Multiemployer Pension Plan. 

Revenue Procedure 2014–11 ...................................... Procedures for reinstating the tax-exempt status of organizations that have had their taxexempt status automatically revoked under section 6033(j)(1) of the Internal Revenue 

Code (‘‘Code’’) for failure to file required Annual Returns or notices for three consecutive years. 

Revenue Procedure 2014–40 ...................................... Procedures for applying for and for issuing determination letters on the exempt status 

under § 501(c)(3) of the Internal Revenue Code (Code) using Form 1023–EZ, Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal 

Revenue Code. 

Revenue Procedure 2014–55 ...................................... Election Procedures and Information Reporting with Respect to Interests in Certain Canadian Retirement Plans. 

Revenue Procedure 2015–21 ...................................... Rulings and determination letters. 

Revenue Procedure 2016–27 ...................................... Application Procedures for Approval of Benefit Suspensions for Certain Multiemployer 

Defined Benefit Pension Plans under § 432(e)(9). 

Revenue Procedure 2017–43 ...................................... Application Procedures for Approval of Benefit Suspensions for Certain Multiemployer 

Defined Benefit Pension Plans under § 432(e)(9). 

Revenue Procedure 2017–57 ...................................... Procedures for Requesting Approval for a Change in Funding Method. 

Revenue Procedure 2018–38 ...................................... Returns by exempt organizations and returns by certain non-exempt organizations. 

Revenue Procedure 2018–4 ........................................ Updating Procedures for Guidance on Matters Under IRS TE/GE Division. 

Revenue Procedure 2021–37 ...................................... Pre-Approved Pension Plans. 

Revenue Procedure 2021–48 ...................................... Examination of returns and claims for refund, credit or abatement; determination of correct tax liability. 

Revenue Procedure 2022–14 ...................................... List of Automatic Changes. 

Revenue Procedure 2023–1 ........................................ Rulings and Determination Letters. 

Revenue Procedure 2023–24 ...................................... Changes in Accounting Periods and in Methods of Accounting. 

Revenue Procedure 2023–38 ...................................... Domestic Content Bonus Credit Guidance under Sections 45, 45Y, 48, and 48E. 

Revenue Procedure 2023–4 ........................................ Types of Advice Available to Taxpayers. 

Revenue Procedure 2023–5 ........................................ Procedures for Issuing Determination Letters. 

Revenue Procedure 80–27 .......................................... Group exemption letters. 

Revenue Procedure 98–19 .......................................... Exceptions to the notice and reporting requirements of section 6033(e)(1) and the tax imposed by section 6033(e)(2). 

Revenue Ruling 2000–35 ............................................ Automatic Enrollment in Section 403(b) Plans. 

TD 7845 ....................................................................... Inspection of Applications for Tax Exemption and Applications for Determination Letters 

for Pension and Other Plans. 

TD 7852 ....................................................................... Registration Requirements with Respect to Debt Obligations. 

TD 7898 ....................................................................... Employers Qualified Educational Assistance Programs. 

TD 7952 ....................................................................... Indian Tribal Governments Treated As States For Certain Purposes. 

TD 8002 ....................................................................... Substantiation of Charitable Contributions. 


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Title/document Description 

TD 8019 ....................................................................... Public Inspection of Exempt Organization Return. 

TD 8033 ....................................................................... Tax Exempt Entity Leasing. 

TD 8069 ....................................................................... Qualified Conservation Contributions. 

TD 8073 ....................................................................... Effective Dates and Other Issues Arising Under the Employee Benefit Provisions of the 

Tax Reform Act of 1984. 

TD 8086 ....................................................................... Election for $10 Million Limitation on Exempt Small Issues of Industrial Development 

Bonds; Supplemental Capital Expenditure Statements (LR–185–84 Final). 

TD 8124 ....................................................................... Time and Manner of Making Certain Elections Under the Tax Reform Act of 1986. 

TD 8357 ....................................................................... Certain cash or deferred arrangements (CODAs) and employee and matching contributions under employee plans. 

TD 8376 ....................................................................... Qualified Separate Lines of Business. 

TD 8396 ....................................................................... Regulations relating to a bank’s determination of worthlessness of a debt. 

TD 8400 ....................................................................... Taxation of Gain or Loss from Certain Nonfunctional Currency Transactions (Section 988 

Transactions). 

TD 8476 ....................................................................... Arbitrage Restrictions on Tax-Exempt Bonds. 

TD 8540 ....................................................................... Final regulations relating to the valuation of annuities, interests for life or terms of years, 

and remainder or reversionary interests. 

TD 8619 ....................................................................... Final regulations relating to eligible rollover distributions from tax-qualified retirement 

plans and section 403(b) annuities. 

TD 8635 ....................................................................... Nonbank Trustee Net Worth Requirements. 

TD 8690 ....................................................................... Deductibility, Substantiation, and Disclosure of Certain Charitable Contributions. 

TD 8712 ....................................................................... Definition of Private Activity Bonds. 

TD 8718 ....................................................................... Arbitrage Restrictions on Tax-Exempt Bonds. 

TD 8769 ....................................................................... Permitted Elimination of Pre-retirement Optional Forms of Benefit. 

TD 8791 ....................................................................... Guidance Regarding Charitable Remainder Trusts and Special Valuation Rules for 

Transfers of Interests in Trusts. 

TD 8801 ....................................................................... Arbitrage Restrictions on Tax-Exempt Bonds. 

TD 8802 ....................................................................... Certain Asset Transfers to a Tax-Exempt Entity. 

TD 8814 ....................................................................... Federal Insurance Contributions Act (FICA) Taxation of Amounts Under Employee Benefit Plans. 

TD 8816 ....................................................................... Roth IRAs. 

TD 8861 ....................................................................... Private Foundation Disclosure Rules. 

TD 8933 ....................................................................... Qualified Transportation Fringe Benefits. 

TD 8978 ....................................................................... Excise Taxes on Excess Benefit Transactions (REG–246256–96). 

TD 8987 ....................................................................... Required Distributions from Retirement Plans. 

TD 9075 ....................................................................... Compensation Deferred Under Eligible Deferred Compensation Plans. 

TD 9076 ....................................................................... Special Rules Under Section 417(a)(7) for Written Explanations Provided by Qualified 

Retirement Plans After Annuity Starting Dates. 

TD 9079 ....................................................................... Ten or More Employer Plan Compliance Information.

TD 9083 ....................................................................... Golden Parachute Payments. 

TD 9088 ....................................................................... Compensatory Stock Options Under Section 482. 

TD 9092 ....................................................................... Split-Dollar Life Insurance Arrangements. 

TD 9097 ....................................................................... Arbitrage Restrictions Applicable to Tax-Exempt Bonds Issued by State and Local Governments. 

TD 9099 ....................................................................... Disclosure of Relative Values of Optional Forms of Benefit. 

TD 9142 ....................................................................... Deemed IRAs in Qualified Retirement Plans. 

TD 9169 ....................................................................... Retirement plans; Cash or deferred arrangements under section 401(k) and matching 

contributions or employee contributions under section 401(m) Regulations. 

TD 9237 ....................................................................... Designated Roth Contributions to Cash or Deferred Arrangements Under Section 401(k). 

TD 9324 ....................................................................... Designated Roth Contributions Under Section 402A.

TD 9334 ....................................................................... Requirement of Return and Time for Filing. 

TD 9340 ....................................................................... Revised Regulations Concerning Section 403(b) Tax-Sheltered Annuity Contracts. 

TD 9447 ....................................................................... Automatic Contribution Arrangements. 

TD 9472 ....................................................................... Notice Requirements for Certain Pension Plan Amendments Significantly Reducing the 

Rate of Future Benefit Accrual. 

TD 9492 ....................................................................... Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements; Disclosure Requirements with Respect to Prohibited Tax Shelter Transactions; 

Requirement of Return and Time for Filing. 

TD 9495 ....................................................................... Qualified Zone Academy Bonds: Obligations of States and Political Subdivisions. 

TD 9641 ....................................................................... Reduction or Suspension of Safe Harbor Contributions. 

TD 9708 ....................................................................... Additional Requirements for Charitable Hospitals; Community Health Needs Assessments for Charitable Hospitals; Requirement of a Section 4959 Excise Tax Return and 

Time for Filing the Return. 

TD 9724 ....................................................................... Summary of Benefits and Coverage, Uniform Glossary for ACA Group Health Plans. 

TD 9741 ....................................................................... General Allocation and Accounting Regulations Under Section 141; Remedial Actions for 

Tax-Exempt Bonds. 

TD 9765 ....................................................................... Suspension of Benefits under the Multiemployer Pension Reform Act of 2014. 

TD 9777 ....................................................................... Arbitrage Guidance for Tax-Exempt Bonds. 

TD 9801 ....................................................................... Issue Price Definition for Tax-Exempt Bonds. 

TD 9845 ....................................................................... Public Approval of Tax-Exempt Private Activity Bonds. 

TD 9846 ....................................................................... Regulations Regarding the Transition Tax Under Section 965 and Related Provisions. 

TD 9855 ....................................................................... Regulations To Prescribe Return and Time for Filing for Payment of Section 4960, 4966, 

4967, and 4968 Taxes and To Update the Abatement Rules for Section 4966 and 

4967 Taxes. 


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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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