Federal Register / Vol. 77, No. 79 / Tuesday, April 24, 2012 / Notices 24561 

1According to petitioners, VTA purchased the 

line from UP in December 2002, with UP retaining 

an operating easement. See Santa Clara Valley 

Transp. Auth.—Acquisition Exemption—Union 

Pac. R.R., FD 34292 (STB served Dec. 26, 2002, and 

Apr. 30, 2003). 

2Petitioners state that the two former shippers on 

the line, Clean Harbors San Jose LLC and Frank-Lin 

Distillers Products Ltd., have, pursuant to 

agreements with VTA, relocated and will continue 

to be rail served at their new locations. 

information regarding symposium day 

logistics (i.e., directions to the building, 

parking accommodations, etc.). 

For security purposes, governmentissued photo identification is required 

to enter the Department of 

Transportation building. Non-U.S. 

citizens will be required to show 

passports. To allow sufficient time to 

clear security and enter the building, 

NHTSA recommends that symposium 

participants arrive 30 to 60 minutes 

prior to the start of the event. 

Issued on: April 18, 2012. 

David L. Strickland, 

Administrator. 

[FR Doc. 2012–9786 Filed 4–19–12; 4:15 pm] 

BILLING CODE 4910–59–P 

DEPARTMENT OF TRANSPORTATION 

Surface Transportation Board 

[Docket No. AB 33 (Sub-No. 303X); Docket 

No. AB 980 (Sub-No. 1X)] 

Union Pacific Railroad Company— 

Abandonment of Freight Easement 

Exemption—in Alameda and Santa 

Clara Counties, CA (San Jose 

Industrial Lead); Santa Clara Valley 

Transportation Authority— 

Abandonment of Residual Common 

Carrier Obligation Exemption—in 

Alameda and Santa Clara Counties, CA 

(San Jose Industrial Lead) 

On April 4, 2012, Union Pacific 

Railroad Company (UP) and Santa Clara 

Valley Transportation Authority (VTA) 

jointly filed with the Surface 

Transportation Board (Board) a petition 

under 49 U.S.C. 10502 for exemption 

from the provisions of 49 U.S.C. 10903 

for UP to abandon its freight operating 

easement on, and for VTA, the owner of 

the line, to abandon its residual 

common carrier obligation for, a portion 

of the San Jose Industrial Lead between 

milepost 7.35 near Warm Springs and 

milepost 16.30 near San Jose, a distance 

of 8.95 miles, in Alameda and Santa 

Clara Counties, CA 1 The line traverses 

United States Postal Service Zip Codes 

95116, 95122, 95112, 95133 and 94533. 

In addition to an exemption from the 

provisions of 49 U.S.C. 10903, 

petitioners seek an exemption from 49 

U.S.C. 10904 (offer of financial 

assistance (OFA) procedures) and 49 

U.S.C. 10905 (public use provisions). In 

support, petitioners state that the line is 

to be abandoned for freight rail service, 

but will be retained and rebuilt for 

future inclusion in the Bay Area Rapid 

Transit System (BART). Petitioners 

assert that the right-of-way is thus 

needed for a valid public purpose and 

that there is no other overriding public 

need for continued freight rail service.2

These requests will be addressed in the 

final decision. 

According to petitioners, the line does 

not contain Federally granted rights-ofway. Any documentation in petitioners’ 

possession will be made available 

promptly to those requesting it. 

The interest of railroad employees 

will be protected by the conditions set 

forth in Oregon Short Line Railroad— 

Abandonment Portion Goshen Branch 

Between Firth & Ammon, in Bingham & 

Bonneville Counties, Idaho, 360 I.C.C. 

91 (1979). 

By issuance of this notice, the Board 

is instituting an exemption proceeding 

pursuant to 49 U.S.C. 10502(b). A final 

decision will be issued by July 23, 2012. 

Any OFA under 49 CFR 1152.27(b)(2) 

will be due no later than 10 days after 

service of a decision granting the 

petition for exemption. Each OFA must 

be accompanied by a $1,500 filing fee. 

See 49 CFR 1002.2(f)(25). 

All interested persons should be 

aware that, following abandonment of 

rail service and salvage of the line, the 

line may be suitable for other public 

use, including interim trail use. Any 

request for a public use condition under 

49 CFR 1152.28 or for trail use/rail 

banking under 49 CFR 1152.29 will be 

due no later than May 14, 2012. Each 

trail use request must be accompanied 

by a $250 filing fee. See 49 CFR 

1002.2(f)(27). 

All filings in response to this notice 

must refer to Docket Nos. AB 33 (SubNo. 303X) and AB 980 (Sub-No. 1X) and 

must be sent to: (1) Surface 

Transportation Board, 395 E Street SW., 

Washington, DC 20423–0001; and (2) 

petitioners’ representatives, Mack H. 

Shumate, Jr., 101 North Wacker Drive, 

Suite 1920, Chicago, IL 60606 (UP), and 

Charles A. Spitulnik, 1001 Connecticut 

Ave. NW., Suite 800, Washington, DC 

20036 (VTA). Replies to the petition are 

due on or before May 14, 2012. 

Persons seeking further information 

concerning abandonment procedures 

may contact the Board’s Office of Public 

Assistance, Governmental Affairs, and 

Compliance at (202) 245–0238 or refer 

to the full abandonment or 

discontinuance regulations at 49 CFR 

part 1152. Questions concerning 

environmental issues may be directed to 

the Board’s Office of Environmental 

Analysis (OEA) at (202) 245–0305. 

Assistance for the hearing impaired is 

available through the Federal 

Information Relay Service (FIRS) at 

1–800–877–8339. 

An environmental assessment (EA) (or 

environmental impact statement (EIS), if 

necessary) prepared by OEA will be 

served upon all parties of record and 

upon any agencies or other persons who 

commented during its preparation. 

Other interested persons may contact 

OEA to obtain a copy of the EA (or EIS). 

EAs in these abandonment proceedings 

normally will be made available within 

60 days of the filing of the petition. The 

deadline for submission of comments on 

the EA generally will be within 30 days 

of its service. 

Board decisions and notices are 

available on our Web site at 

‘‘www.stb.dot.gov.’’ 

Decided: April 19, 2012. 

By the Board, Rachel D. Campbell, 

Director, Office of Proceedings. 

Jeffrey Herzig, 

Clearance Clerk. 

[FR Doc. 2012–9815 Filed 4–23–12; 8:45 am] 

BILLING CODE 4915–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Form 1040 and Schedules 

A, B, C, C–EZ, D, D–1, E, EIC, F, H, J, 

R, and SE, Form 1040A, Form 1040EZ, 

Form 1040NR, Form 1040NR–EZ, Form 

1040X, and All Attachments to These 

Forms 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice and request for 

comments. 

SUMMARY: The Internal Revenue Service, 

as part of its continuing effort to reduce 

paperwork and respondent burden, 

invites the general public and other 

Federal agencies to take this 

opportunity to comment on proposed 

and continuing information collections, 

as required by the Paperwork Reduction 

Act of 1995 (PRA), Public Law 104–13 

(44 U.S.C. 3506(c)(2)(A)). This notice 

requests comments on all forms used by 

individual taxpayers: Form 1040, U.S. 

Individual Income Tax Return, and 

Schedules A, B, C, C–EZ, D, D–1, E, EIC, 

F, H, J, R, and SE; Form 1040A; Form 

1040EZ; Form 1040NR; Form 1040NR– 

EZ; Form 1040X; and all attachments to 

these forms (see the Appendix to this 

notice). 

mstockstill on DSK4VPTVN1PROD with NOTICES

24562 Federal Register / Vol. 77, No. 79 / Tuesday, April 24, 2012 / Notices 

DATES: Written comments should be 

received on or before May 24, 2012 to 

be assured of consideration. 

ADDRESSES: Send comments regarding 

the burden estimate, or any other aspect 

of the information collection, including 

suggestion for reducing the burden, to 

(1) Office of Information and Regulatory 

Affairs, Office of Management and 

Budget, Attention: Desk Officer for 

Treasury, New Executive Office 

Building, Room 10235, Washington, DC 

20503, or email at 

OIRA_Submission@OMB.EOP.GOV and 

(2) Treasury PRA Clearance Officer, 

1750 Pennsylvania Ave. NW., Suite 

11020, Washington, DC 20220, or online at www.PRAComment.gov. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information 

should be directed to Chief, 

RAS:R:TAM, NCA 7th Floor, Internal 

Revenue Service, 1111 Constitution 

Avenue NW., Washington, DC 20224. 

SUPPLEMENTARY INFORMATION: 

PRA Approval of Forms Used by 

Individual Taxpayers 

Under the PRA, OMB assigns a 

control number to each ’’collection of 

information’’ that it reviews and 

approves for use by an agency. The PRA 

also requires agencies to estimate the 

burden for each collection of 

information. Burden estimates for each 

control number are displayed in (1) PRA 

notices that accompany collections of 

information, (2) Federal Register notices 

such as this one, and (3) OMB’s 

database of approved information 

collections. 

Taxpayer Burden Model 

The Individual Taxpayer Burden 

Model (ITBM) estimates burden 

experienced by individual taxpayers 

when complying with Federal tax laws 

and incorporates results from a survey 

of tax year 2007 individual taxpayers, 

conducted in 2008 and 2009. The 

approach to measuring burden focuses 

on the characteristics and activities 

undertaken by individual taxpayers in 

meeting their tax return filing 

obligations. 

Burden is defined as the time and outof-pocket costs incurred by taxpayers in 

complying with the Federal tax system 

and are estimated separately. Out-ofpocket costs include any expenses 

incurred by taxpayers to prepare and 

submit their tax returns. Examples 

include tax return preparation fees, the 

purchase price of tax preparation 

software, submission fees, photocopying 

costs, postage, and phone calls (if not 

toll-free). 

The methodology distinguishes 

among preparation method, taxpayer 

activities, taxpayer type, filing method, 

and income level. Indicators of tax law 

and administrative complexity, as 

reflected in the tax forms and 

instructions, are incorporated into the 

model. 

Preparation methods reflected in the 

model are as follows: 

• Self-prepared without software, 

• Self-prepared with software, and 

• Use of a paid preparer or tax 

professional. 

Types of taxpayer activities reflected 

in the model are as follows: 

• Recordkeeping, 

• Tax planning, 

• Gathering tax materials, 

• Use of services (IRS and other), 

• Form completion, and 

• Form submission (electronic and 

paper). 

Taxpayer Burden Estimates 

Summary level results using this 

methodology are presented in Table 1 

below. The data shown are the best 

forward-looking estimates available for 

income tax returns filed for tax year 

2011. Note that the estimates presented 

in this table differ from those published 

in the tax form instructions and 

publications. Revised estimates 

presented herein reflect legislation 

approved after the IRS Forms and 

Publications print deadline. 

Table 1 shows burden estimates based 

upon current statutory requirements as 

of October 21, 2011 for taxpayers filing 

a 2011 Form 1040, 1040A, or 1040EZ 

tax return. Time spent and out-of-pocket 

costs are presented separately. Time 

burden is broken out by taxpayer 

activity, with recordkeeping 

representing the largest component. 

Out-of-pocket costs include any 

expenses incurred by taxpayers to 

prepare and submit their tax returns. 

Examples include tax return preparation 

and submission fees, postage and 

photocopying costs, and tax preparation 

software costs. While these estimates do 

not include burden associated with 

post-filing activities, IRS operational 

data indicate that electronically 

prepared and filed returns have fewer 

arithmetic errors, implying lower postfiling burden. 

Reported time and cost burdens are 

national averages and do not necessarily 

reflect a ‘‘typical’’ case. Most taxpayers 

experience lower than average burden, 

with taxpayer burden varying 

considerably by taxpayer type. For 

instance, the estimated average time 

burden for all taxpayers filing a Form 

1040, 1040A, or 1040EZ is 18 hours, 

with an average cost of $230 per return. 

This average includes all associated 

forms and schedules, across all 

preparation methods and taxpayer 

activities. The average burden for 

taxpayers filing Form 1040 is about 22 

hours and $290; the average burden for 

taxpayers filing Form 1040A is about 10 

hours and $120; and the average for 

Form 1040EZ filers is about 7 hours and 

$50. 

Within each of these estimates there 

is significant variation in taxpayer 

activity. For example, non-business 

taxpayers are expected to have an 

average burden of about 12 hours and 

$150, while business taxpayers are 

expected to have an average burden of 

about 32 hours and $410. Similarly, tax 

preparation fees and other out-of-pocket 

costs vary extensively depending on the 

tax situation of the taxpayer, the type of 

software or professional preparer used, 

and the geographic location. 

The estimates include burden for 

activities up through and including 

filing a return but do not include burden 

associated with post-filing activities. 

However, operational IRS data indicate 

that electronically prepared and e-filed 

returns have fewer arithmetic errors, 

implying a lower associated post-filing 

burden. 

Proposed PRA Submission to OMB 

Title: U.S. Individual Income Tax 

Return. 

OMB Number: 1545–0074. 

Form Numbers: Form 1040 and 

Schedules A, B, C, C–EZ, D, D–1, E, EIC, 

F, H, J, R, and SE; Form 1040A; Form 

1040EZ; Form 1040NR; Form 1040NR– 

EZ, Form 1040X; and all attachments to 

these forms (see the Appendix to this 

notice). 

Abstract: These forms are used by 

individuals to report their income tax 

liability. The data is used to verify that 

the items reported on the forms are 

correct, and also for general statistical 

use. 

Current Actions: The change in 

estimated aggregate compliance burden 

can be explained by three major 

sources—technical adjustments, 

statutory changes, and discretionary 

agency (IRS) actions. 

Technical Adjustments—The largest 

adjustments are from incorporation of 

new taxpayer data, updated forecasting 

targets, and refinements to the 

estimation methodology. The 

incorporation of new taxpayer data to 

better reflect the impact of the current 

economic environment provides the 

largest adjustment. 

Statutory Changes—The primary 

drivers for the statutory changes are 

credits provided in the American 

Recovery and Reinvestment Act (ARRA) 

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Federal Register / Vol. 77, No. 79 / Tuesday, April 24, 2012 / Notices 24563 

of 2009 and implementation of new 

reporting requirements in the 

Emergency Economic Stabilization Act 

of 2008. The provisions listed below are 

more than offset by the impact of the 

expiring ARRA provision. 

Primary examples include: 

New or Changed Provisions 

Capital Gains and Losses: In most 

cases, transactions for capital gains and 

losses must now be entered on the new 

Form 8949 and the subtotal of the sales 

price, basis, and adjustment amounts 

from Form 8949 are carried to the 

Schedule D. Up to six separate Forms 

8949 could be required depending on 

the holding period of the assets, 

whether or not basis related to the 

transaction was reported by the broker, 

and whether a reporting document was 

received for the transaction. These 

changes were made to coincide with the 

new Form 1099–B basis reporting. 

The number of filers affected: 

21,000,000. 

Alternative Minimum Tax: The AMT 

exemption amount was increased to 

$48,450 ($74,450 if married filing jointly 

or a qualified widow; $37,225 if married 

filing separately). 

Had this legislation not been enacted, 

at least 20 million additional taxpayers 

would have been required to file Form 

6251, Alternative Minimum Tax. 

Expired Provisions 

The Making Work Pay Credit expired. 

The number of filers who claimed this 

provision in 2010: 100,000,000. 

IRS Discretionary Changes—IRS 

discretionary changes include expanded 

e-file availability, registration fees for 

paid preparers, and fees for a new 

competency exam for certain preparers. 

Discretionary changes also include a 

change for the repayment of the firsttime homebuyer credit. Repayment may 

now be made without attaching Form 

5405. 

The number of filers affected: 

550,000. 

These initiatives have a net effect of 

a slight decrease in time that is not 

shown due to rounding as well as a net 

effect of increasing money burden. 

Total—Taken together, the changes 

discussed above have decreased the 

total reported burden by 22,000,000 

hours. 

Type of Review: Revision of currently 

approved collections. 

Affected Public: Individuals or 

households. 

Estimated Number of Respondents: 

153,200,000. 

Total Estimated Time: 2.679 billion 

hours (2,679,000,000 hours). 

Estimated Time per Respondent: 

17.49 hours. 

Total Estimated Out-of-Pocket Costs: 

$34.131 billion ($34,131,000,000). 

Estimated Out-of-Pocket Cost per 

Respondent: $230. 

An agency may not conduct or 

sponsor, and a person is not required to 

respond to, a collection of information 

unless the collection of information 

displays a valid OMB Control Number. 

Books or records relating to a 

collection of information must be 

retained as long as their contents may 

become material in the administration 

of any internal revenue law. Generally, 

tax returns and tax return information 

are confidential, as required by 26 

U.S.C. 6103. 

Request for Comments 

Comments submitted in response to 

this notice will be summarized and/or 

included in the request for OMB 

approval. All comments will become a 

matter of public record. Comments are 

invited on: (a) Whether the collection of 

information is necessary for the proper 

performance of the functions of the 

agency, including whether the 

information will have practical utility; 

(b) the accuracy of the agency’s estimate 

of the burden of the collection of 

information; (c) ways to enhance the 

quality, utility, and clarity of the 

information to be collected; (d) ways to 

minimize the burden of the collection of 

information on respondents, including 

through the use of automated collection 

techniques or other forms of information 

technology; and (e) estimates of capital 

or start-up costs and costs of operation, 

maintenance, and purchase of services 

to provide information. 

Approved: April 19, 2012. 

Robert Dahl, 

Treasury Departmental Clearance Officer. 

TABLE 1—ESTIMATED AVERAGE TAXPAYER BURDEN FOR INDIVIDUALS BY ACTIVITY

[The average time and costs required to; complete and file Form 1040, Form 1040A, Form 1040EZ, their schedules, and accompanying forms 

will vary depending on individual circumstances. The estimated averages are:] 

Primary form filed or type of taxpayer Percentage 

of returns 

Average time burden (hours) 

Total 

Time * 

Recordkeeping Tax 

planning 

Form 

completion 

Form 

submission 

All 

other 

Average 

cost 

(dollars) ** 

All taxpayers Primary forms filed ............. 100 18.0 8.0 2.0 4.0 1.0 3.0 230 

1040 ......................................................... 68 22.0 10.0 3.0 4.0 1.0 3.0 290 

1040A ....................................................... 19 10.0 4.0 1.0 3.0 1.0 2.0 120 

1040EZ ..................................................... 13 7.0 2.0 1.0 2.0 1.0 1.0 50 

Nonbusiness *** ........................................ 70 12.0 5.0 2.0 3.0 1.0 2.0 150 

Business *** .............................................. 30 32.0 16.0 4.0 6.0 1.0 4.0 410 

* Detail may not add to total time due to rounding. 

** Dollars rounded to the nearest $10. 

*** A ‘‘business’’ filer files one or more of the following with Form 1040: Schedule C, C–EZ, E, F, Form 2106, or 2106–EZ. A ‘‘non-business’’ 

filer does not file any of these schedules or forms with Form 1040 or if you file Form 1040A or 1040EZ. 

TABLE 2—ICB ESTIMATES FOR THE 1040/A/EZ/NR/NR–EZ/X SERIES OF RETURNS AND SUPPORTING FORMS AND

SCHEDULES

[FY 2012] 

Previously 

approved FY11 

Program change 

due to 

adjustment 

Program change 

due to 

new legislation 

Program change 

due to Agency FY12 

Number of Taxpayers .................. 146,700,000 6,500,000 ................................ ................................ 153,200,000 

Burden in Hours ........................... 2,701,000,000 16,000,000 (37,000,000) ................................ 2,679,000,000 

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24564 Federal Register / Vol. 77, No. 79 / Tuesday, April 24, 2012 / Notices 

TABLE 2—ICB ESTIMATES FOR THE 1040/A/EZ/NR/NR–EZ/X SERIES OF RETURNS AND SUPPORTING FORMS AND

SCHEDULES—Continued 

[FY 2012] 

Previously 

approved FY11 

Program change 

due to 

adjustment 

Program change 

due to 

new legislation 

Program change 

due to Agency FY12 

Burden in Dollars ......................... 35,193,000,000 (673,000,000) (418,000,000) 29,000,000 34,131,000,000 

APPENDIX

Forms Filed by individuals and 

others Title 

673 ............................................ ........................................ Statement for Claiming Exemption from Withholding on Foreign Earned Income Eligible for the Exclusions Provided by Section 911. 

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

970 ............................................ X Application To Use LIFO Inventory Method. 

972 ............................................ X Consent of Shareholder To Include Specific Amount in Gross Income. 

982 ............................................ X Reduction of Tax Attributes Due To Discharge of Indebtedness (and Section 1082

Basis Adjustment). 

1040 .......................................... ........................................ U.S. Individual Income Tax Return. 

1040 SCH A .............................. ........................................ Itemized Deductions. 

1040 SCH B .............................. ........................................ Interest and Ordinary Dividends. 

1040 SCH C ............................. X Profit or Loss From Business. 

1040 SCH C–EZ ....................... X Net Profit From Business. 

1040 SCH D ............................. ........................................ Capital Gains and Losses. 

1040 SCH D–1 ......................... ........................................ Continuation Sheet for Schedule D. 

1040 SCH E .............................. X Supplemental Income and Loss. 

1040 SCH EIC .......................... ........................................ Earned Income Credit. 

1040 SCH F .............................. X Profit or Loss From Farming. 

1040 SCH H ............................. X Household Employment Taxes. 

1040 SCH J .............................. ........................................ Income Averaging for Farmers and Fishermen. 

1040 SCH R ............................. ........................................ Credit for the Elderly or the Disabled. 

1040 SCH SE ........................... ........................................ Self-Employment Tax. 

1040 A ...................................... ........................................ U.S. Individual Income Tax Return. 

1040ES (NR) ............................ ........................................ U.S. Estimated Tax for Nonresident Alien Individuals. 

1040ES (PR) ............................. ........................................ Estimated Federal Tax on Self Employment Income and on Household Employees 

(Residents of Puerto Rico). 

1040 ES–OCR–V ...................... ........................................ Payment Voucher. 

1040 ES–OTC .......................... ........................................ Estimated Tax for Individuals. 

1040 EZ .................................... ........................................ Income Tax Return for Single and Joint Filers With No Dependents. 

1040 NR .................................... ........................................ U.S. Nonresident Alien Income Tax Return. 

1040 NR–EZ ............................. ........................................ U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents. 

1040 V ...................................... ........................................ Payment Voucher. 

1040 V–OCR–ES ...................... ........................................ Payment Voucher. 

1040 X ...................................... ........................................ Amended U.S. Individual Income Tax Return. 

1045 .......................................... X Application for Tentative Refund. 

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

1127 .......................................... X Application For Extension of Time For Payment of Tax. 

1128 .......................................... X Application To Adopt, Change, or Retain a Tax Year. 

1310 .......................................... ........................................ Statement of Person Claiming Refund Due a Deceased Taxpayer. 

2106 .......................................... ........................................ Employee Business Expenses. 

2106 EZ .................................... ........................................ Unreimbursed Employee Business Expenses. 

2120 .......................................... ........................................ Multiple Support Declaration. 

2210 .......................................... X Underpayment of Estimated Tax by Individuals, Estates, and Trusts. 

2210 F ....................................... X Underpayment of Estimated Tax by Farmers and Fishermen. 

2350 .......................................... ........................................ Application for Extension of Time To File U.S. Income Tax Return. 

2350 SP .................................... ........................................ Solicitud de Pro ́rroga para Presentar la Declaracio ́n del Impuesto Personal sobre el 

Ingreso de los Estados Unidos. 

2439 .......................................... X Notice to Shareholder of Undistributed Long-Term Capital Gains. 

2441 .......................................... ........................................ Child and Dependent Care Expenses. 

2555 .......................................... ........................................ Foreign Earned Income. 

2555 EZ .................................... ........................................ Foreign Earned Income Exclusion. 

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

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

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

3520 .......................................... X Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain

Foreign Gifts. 

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

3903 .......................................... ........................................ Moving Expenses. 

4029 .......................................... ........................................ Application for Exemption From Social Security and Medicare Taxes and Waiver of 

Benefits. 

4070 A ...................................... ........................................ Employee’s Daily Record of Tips. 

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Federal Register / Vol. 77, No. 79 / Tuesday, April 24, 2012 / Notices 24565 

APPENDIX—Continued 

Forms Filed by individuals and 

others Title 

4136 .......................................... X Credit for Federal Tax Paid On Fuels. 

4137 .......................................... ........................................ Social Security and Medicare Tax on Unreported Tip Income. 

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

4361 .......................................... ........................................ Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders, and Christian Science Practitioners. 

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

4563 .......................................... ........................................ Exclusion of Income for Bona Fide Residents of American Samoa. 

4684 .......................................... X Casualties and Thefts. 

4797 .......................................... X Sales of Business Property. 

4835 .......................................... ........................................ Farm Rental Income and Expenses. 

4852 .......................................... X Substitute for Form W–2, Wage and Tax Statement or Form 1099–R, Distributions 

From Pension Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance 

Contracts, etc. 

4868 .......................................... ........................................ Application for Automatic Extension of Time To File Individual U.S. Income Tax Return. 

4868 SP .................................... ........................................ Solicitud de Pro ́rroga Automa ́tica para Presentar la Declaracio ́n del Impuesto sobre 

el Ingreso Personal de los Estados Unidos. 

4952 .......................................... X Investment Interest Expense Deduction. 

4970 .......................................... X Tax on Accumulation Distribution of Trusts. 

4972 .......................................... X Tax on Lump-Sum Distributions. 

5074 .......................................... ........................................ Allocation of Individual Income Tax To Guam or the Commonwealth of the Northern 

Mariana Islands (CNMI). 

5213 .......................................... X Election To Postpone Determination as To Whether the Presumption Applies That 

an Activity Is Engaged in for Profit. 

5329 .......................................... ........................................ Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts. 

5405 .......................................... ........................................ First-Time Homebuyer Credit. 

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

5471 SCH J .............................. X Accumulated Earnings and Profits (E&P) of Controlled Foreign Corporation. 

5471 SCH M ............................. X Transactions Between Controlled Foreign Corporation and Shareholders or Other 

Related Persons. 

5471 SCH O ............................. X Organization or Reorganization of Foreign Corporation, and Acquisitions and Dispositions of Its Stock. 

5695 .......................................... ........................................ Residential Energy Credits. 

5713 .......................................... X International Boycott Report. 

5713 SCH A .............................. X International Boycott Factor (Section 999(c)(1)). 

5713 SCH B .............................. X Specifically Attributable Taxes and Income (Section 999(c)(2)). 

5713 SCH C ............................. X Tax Effect of the International Boycott Provisions. 

5754 .......................................... X Statement by Person(s) Receiving Gambling Winnings. 

5884 .......................................... X Work Opportunity Credit. 

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

6251 .......................................... ........................................ Alternative Minimum Tax—Individuals. 

6252 .......................................... X Installment Sale Income. 

6478 .......................................... X Credit for Alcohol Used as Fuel. 

6765 .......................................... X Credit for Increasing Research Activities. 

6781 .......................................... X Gains and Losses From Section 1256 Contracts and Straddles. 

8082 .......................................... X Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR). 

8275 .......................................... X Disclosure Statement. 

8275 R ...................................... X Regulation Disclosure Statement. 

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

8332 .......................................... ........................................ Release of Claim to Exemption for Child of Divorced or Separated Parents. 

8379 .......................................... ........................................ Injured Spouse Claim and Allocation. 

8396 .......................................... ........................................ Mortgage Interest Credit. 

8453 .......................................... ........................................ U.S. Individual Income Tax Declaration for an IRS e-file Return. 

8582 .......................................... X Passive Activity Loss Limitations. 

8582 CR .................................... X Passive Activity Credit Limitations. 

8586 .......................................... X Low-Income Housing Credit. 

8594 .......................................... X Asset Acquisition Statement. 

8606 .......................................... ........................................ Nondeductible IRAs. 

8609–A ...................................... X Annual Statement for Low-Income Housing Credit. 

8611 .......................................... X Recapture of Low-Income Housing Credit. 

8615 .......................................... ........................................ Tax for Certain Children Who Have Investment Income of More Than $1,800. 

8621 .......................................... X Return by a Shareholder of a Passive Foreign Investment Company or Qualified 

Electing Fund. 

8621–A ...................................... X Late Deemed Dividend or Deemed Sale Election by a Passive Foreign Investment 

Company. 

8689 .......................................... ........................................ Allocation of Individual Income Tax To the Virgin Islands. 

8693 .......................................... X Low-Income Housing Credit Disposition Bond. 

8697 .......................................... X Interest Computation Under the Look-Back Method for Completed Long-Term Contracts. 

8801 .......................................... X Credit for Prior Year Minimum Tax—Individuals, Estates, and Trusts. 

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24566 Federal Register / Vol. 77, No. 79 / Tuesday, April 24, 2012 / Notices 

APPENDIX—Continued 

Forms Filed by individuals and 

others Title 

8812 .......................................... ........................................ Additional Child Tax Credit. 

8814 .......................................... ........................................ Parents’ Election To Report Child’s Interest and Dividends. 

8815 .......................................... ........................................ Exclusion of Interest From Series EE and I U.S. Savings Bonds Issued After 1989. 

8818 .......................................... ........................................ Optional Form To Record Redemption of Series EE and I U.S. Savings Bonds 

Issued After 1989. 

8820 .......................................... X Orphan Drug Credit. 

8821 .......................................... X Tax Information Authorization. 

8822 .......................................... X Change of Address. 

8824 .......................................... X Like-Kind Exchanges. 

8826 .......................................... X Disabled Access Credit. 

8828 .......................................... ........................................ Recapture of Federal Mortgage Subsidy. 

8829 .......................................... ........................................ Expenses for Business Use of Your Home. 

8832 .......................................... X Entity Classification Election. 

8833 .......................................... X Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b). 

8834 .......................................... X Qualified Electric Vehicle Credit. 

8835 .......................................... X Renewable Electricity and Refined Coal Production Credit. 

8838 .......................................... X Consent To Extend the Time To Assess Tax Under Section 367—Gain Recognition 

Statement. 

8839 .......................................... ........................................ Qualified Adoption Expenses. 

8840 .......................................... ........................................ Closer Connection Exception Statement for Aliens. 

8843 .......................................... ........................................ Statement for Exempt Individuals and Individuals With a Medical Condition. 

8844 .......................................... X Empowerment Zone and Renewal Community Employment Credit. 

8845 .......................................... X Indian Employment Credit. 

8846 .......................................... X Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee

Tips. 

8847 .......................................... X Credit for Contributions to Selected Community Development Corporations. 

8853 .......................................... ........................................ Archer MSAs and Long-Term Care Insurance Contracts. 

8854 .......................................... ........................................ Initial and Annual Expatriation Information Statement. 

8858 .......................................... X Information Return of U.S. Persons With Respect to Foreign Disregarded Entities. 

8858 SCH M ............................. X Transactions Between Controlled Foreign Disregarded Entity and Filer or Other Related Entities. 

8859 .......................................... ........................................ District of Columbia First-Time Homebuyer Credit. 

8860 .......................................... X Qualified Zone Academy Bond Credit. 

8861 .......................................... X Welfare-to-Work Credit. 

8862 .......................................... ........................................ Information to Claim Earned Income Credit After Disallowance. 

8863 .......................................... ........................................ Education Credits. 

8864 .......................................... X Biodiesel Fuels Credit. 

8865 .......................................... X Return of U.S. Persons With Respect To Certain Foreign Partnerships. 

8865 SCH K–1 .......................... X Partner’s Share of Income, Credits, Deductions, etc. 

8865 SCH O ............................. X Transfer of Property to a Foreign Partnership. 

8865 SCH P .............................. X Acquisitions, Dispositions, and Changes of Interests in a Foreign Partnership. 

8866 .......................................... X Interest Computation Under the Look-Back Method for Property Depreciated Under 

the Income Forecast Method. 

8873 .......................................... X Extraterritorial Income Exclusion. 

8874 .......................................... X New Markets Credit. 

8878 .......................................... ........................................ IRS e-file Signature Authorization for Form 4868 or Form 2350. 

8878 SP .................................... ........................................ Autorizacion de firma para presentar por medio del IRS e-file para el Formulario 

4868(SP) o el Formulario 2350(SP). 

8879 .......................................... ........................................ IRS e-file Signature Authorization. 

8879 SP .................................... ........................................ Autorizacion de firma para presentar la Declaracion por medio del IRS e-file. 

8880 .......................................... ........................................ Credit for Qualified Retirement Savings Contributions. 

8881 .......................................... X Credit for Small Employer Pension Plan Startup Costs. 

8882 .......................................... X Credit for Employer-Provided Childcare Facilities and Services. 

8885 .......................................... ........................................ Health Coverage Tax Credit. 

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

8888 .......................................... ........................................ Allocation of Refund (Including Savings Bond Purchases). 

8889 .......................................... ........................................ Health Savings Accounts (HSAs). 

8891 .......................................... ........................................ U.S. Information Return for Beneficiaries of Certain Canadian Registered Retirement Plans. 

8896 .......................................... X Low Sulfur Diesel Fuel Production Credit. 

8898 .......................................... ........................................ Statement for Individuals Who Begin or End Bona Fide Residence in a U.S. Possession. 

8900 .......................................... X Qualified Railroad Track Maintenance Credit. 

8903 .......................................... X Domestic Production Activities Deduction. 

8906 .......................................... ........................................ Distills Spirits Credit. 

8907 .......................................... ........................................ Nonconventional Source Fuel Credit. 

8908 .......................................... ........................................ Energy Efficient Home Credit. 

8910 .......................................... ........................................ Alternative Motor Vehicle Credit. 

8911 .......................................... ........................................ Alternative Fuel Vehicle Refueling Property Credit. 

8914 .......................................... ........................................ Exemption Amount for Taxpayers Housing Midwestern Displaced Individuals. 

8915 .......................................... ........................................ Qualified Hurricane Retirement Plan Distribution and Repayments. 

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Federal Register / Vol. 77, No. 79 / Tuesday, April 24, 2012 / Notices 24567 

APPENDIX—Continued 

Forms Filed by individuals and 

others Title 

8917 .......................................... ........................................ Tuition and Fees Deduction. 

8919 .......................................... ........................................ Uncollected Social Security and Medicare Tax on Wages. 

8925 .......................................... X Report of Employer-Owned Life Insurance Contracts. 

8931 .......................................... X Agricultural Chemicals Security Credit. 

8932 .......................................... X Credit for Employer Differential Wage Payments. 

9465 .......................................... ........................................ Installment Agreement Request. 

9465 SP .................................... ........................................ Solicitud para un Plan de Pagos a Plazos. 

Notice 2006–52 ......................... ........................................

Notice 160920–05 ..................... ........................................ Deduction for Energy Efficient Commercial Buildings. 

Pub 972 Tables ........................ ........................................ Child Tax Credit. 

REG–149856–03 ...................... ........................................ Notice of Proposed Rulemaking Dependent Child of Divorced or Separated Parents 

or Parents Who Live Apart. 

SS–4 ......................................... X Application for Employer Identification Number. 

SS–8 ......................................... X Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding. 

T (Timber) ................................. X Forest Activities Schedules. 

W–4 ........................................... ........................................ Employee’s Withholding Allowance Certificate. 

W–4 P ....................................... ........................................ Withholding Certificate for Pension or Annuity Payments. 

W–4 S ....................................... ........................................ Request for Federal Income Tax Withholding From Sick Pay. 

W–4 SP ..................................... ........................................ Certificado de Exencion de la Retencion del Empleado. 

W–4 V ....................................... ........................................ Voluntary Withholding Request. 

W–7 ........................................... ........................................ Application for IRS Individual Taxpayer Identification Number. 

W–7 A ....................................... ........................................ Application for Taxpayer Identification Number for Pending U.S. Adoptions. 

W–7 SP ..................................... ........................................ Solicitud de Numero de Identicacion Personal del Contribuyente del Servicio de 

Impuestos Internos. 

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[FR Doc. 2012–9778 Filed 4–23–12; 8:45 am] 

BILLING CODE 4830–01–P 

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