[Federal Register Volume 77, Number 79 (Tuesday, April 24, 2012)]
[Notices]
[Pages 24561-24567]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2012-9778]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Form 1040 and Schedules 
A, B, C, C-EZ, D, D-1, E, EIC, F, H, J, R, and SE, Form 1040A, Form 
1040EZ, Form 1040NR, Form 1040NR-EZ, Form 1040X, and All Attachments to 
These Forms

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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SUMMARY: The Internal Revenue Service, as part of its continuing effort 
to reduce paperwork and respondent burden, invites the general public 
and other Federal agencies to take this opportunity to comment on 
proposed and continuing information collections, as required by the 
Paperwork Reduction Act of 1995 (PRA), Public Law 104-13 (44 U.S.C. 
3506(c)(2)(A)). This notice requests comments on all forms used by 
individual taxpayers: Form 1040, U.S. Individual Income Tax Return, and 
Schedules A, B, C, C-EZ, D, 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).

[[Page 24562]]


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 <a href="/cdn-cgi/l/email-protection#baf5f3e8fbe5e9cfd8d7d3c9c9d3d5d4faf5f7f894fff5ea94fdf5ec"><span class="__cf_email__" data-cfemail="c28d8b90839d91b7a0afabb1b1abadac828d8f80ec878d92ec858d94">[email protected]</span></a> and (2) Treasury PRA Clearance Officer, 
1750 Pennsylvania Ave. NW., Suite 11020, Washington, DC 20220, or on-
line 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 out-of-pocket costs incurred by 
taxpayers in complying with the Federal tax system and are estimated 
separately. Out-of-pocket costs include any expenses incurred by 
taxpayers to prepare and submit their tax returns. Examples include tax 
return preparation fees, the purchase price of tax preparation 
software, submission fees, photocopying costs, postage, and phone calls 
(if not toll-free).
    The methodology distinguishes among preparation method, taxpayer 
activities, taxpayer type, filing method, and income level. Indicators 
of tax law and administrative complexity, as reflected in the tax forms 
and instructions, are incorporated into the model.
    Preparation methods reflected in the model are as follows:
    <bullet> Self-prepared without software,
    <bullet> Self-prepared with software, and
    <bullet> Use of a paid preparer or tax professional.
    Types of taxpayer activities reflected in the model are as follows:
    <bullet> Recordkeeping,
    <bullet> Tax planning,
    <bullet> Gathering tax materials,
    <bullet> Use of services (IRS and other),
    <bullet> Form completion, and
    <bullet> 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 post-filing burden.
    Reported time and cost burdens are national averages and do not 
necessarily reflect a ``typical'' case. Most taxpayers experience lower 
than average burden, with taxpayer burden varying considerably by 
taxpayer type. For instance, the estimated average time burden for all 
taxpayers filing a Form 1040, 1040A, or 1040EZ is 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)

[[Page 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 first-time 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:]
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                                                                                                  Average time burden (hours)
                                                                      ----------------------------------------------------------------------------------
                                                           Percentage                                                                          Average
         Primary form filed or type of taxpayer            of returns   Total                     Tax         Form         Form       All        cost
                                                                        Time *  Recordkeeping   planning   completion   submission   other    (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
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* 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]
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                                                                                                Program change
                                                          Previously        Program change        due to  new       Program change           FY12
                                                         approved FY11    due to  adjustment      legislation        due to Agency
--------------------------------------------------------------------------------------------------------------------------------------------------------
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

[[Page 24564]]

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


                                                    Appendix
----------------------------------------------------------------------------------------------------------------
                                      Filed by individuals and
                Forms                          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 Pr[oacute]rroga para Presentar la
                                                                 Declaraci[oacute]n del Impuesto Personal sobre
                                                                 el Ingreso de los Estados Unidos.
2439................................                        X   Notice to Shareholder of Undistributed Long-Term
                                                                 Capital Gains.
2441................................  ........................  Child and Dependent Care Expenses.
2555................................  ........................  Foreign Earned Income.
2555 EZ.............................  ........................  Foreign Earned Income Exclusion.
2848................................                        X   Power of Attorney and Declaration of
                                                                 Representative.
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.

[[Page 24565]]

 
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 Pr[oacute]rroga Autom[aacute]tica
                                                                 para Presentar la Declaraci[oacute]n del
                                                                 Impuesto sobre el Ingreso Personal de los
                                                                 Estados Unidos.
4952................................                        X   Investment Interest Expense Deduction.
4970................................                        X   Tax on Accumulation Distribution of Trusts.
4972................................                        X   Tax on Lump-Sum Distributions.
5074................................  ........................  Allocation of Individual Income Tax To Guam or
                                                                 the Commonwealth of the Northern Mariana
                                                                 Islands (CNMI).
5213................................                        X   Election To Postpone Determination as To Whether
                                                                 the Presumption Applies That an Activity Is
                                                                 Engaged in for Profit.
5329................................  ........................  Additional Taxes on Qualified Plans (Including
                                                                 IRAs) and Other Tax-Favored Accounts.
5405................................  ........................  First-Time Homebuyer Credit.
5471................................                        X   Information Return of U.S. Persons With Respect
                                                                 To Certain Foreign Corporations.
5471 SCH J..........................                        X   Accumulated Earnings and Profits (E&P) of
                                                                 Controlled Foreign Corporation.
5471 SCH M..........................                        X   Transactions Between Controlled Foreign
                                                                 Corporation and Shareholders or Other Related
                                                                 Persons.
5471 SCH O..........................                        X   Organization or Reorganization of Foreign
                                                                 Corporation, and Acquisitions and Dispositions
                                                                 of Its Stock.
5695................................  ........................   Residential Energy Credits.
5713................................                        X   International Boycott Report.
5713 SCH A..........................                        X   International Boycott Factor (Section
                                                                 999(c)(1)).
5713 SCH B..........................                        X   Specifically Attributable Taxes and Income
                                                                 (Section 999(c)(2)).
5713 SCH C..........................                        X   Tax Effect of the International Boycott
                                                                 Provisions.
5754................................                        X   Statement by Person(s) Receiving Gambling
                                                                 Winnings.
5884................................                        X   Work Opportunity Credit.
6198................................                        X   At-Risk Limitations.
6251................................  ........................  Alternative Minimum Tax--Individuals.
6252................................                        X   Installment Sale Income.
6478................................                        X   Credit for Alcohol Used as Fuel.
6765................................                        X   Credit for Increasing Research Activities.
6781................................                        X   Gains and Losses From Section 1256 Contracts and
                                                                 Straddles.
8082................................                        X   Notice of Inconsistent Treatment or
                                                                 Administrative Adjustment Request (AAR).
8275................................                        X   Disclosure Statement.
8275 R..............................                        X   Regulation Disclosure Statement.
8283................................                        X   Noncash Charitable Contributions.
8332................................  ........................  Release of Claim to Exemption for Child of
                                                                 Divorced or Separated Parents.
8379................................  ........................  Injured Spouse Claim and Allocation.
8396................................  ........................  Mortgage Interest Credit.
8453................................  ........................  U.S. Individual Income Tax Declaration for an
                                                                 IRS e-file Return.
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.

[[Page 24566]]

 
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.

[[Page 24567]]

 
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.
----------------------------------------------------------------------------------------------------------------

    Forms removed from this ICR:
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    Reason for removal:
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    Forms added to this ICR:
    9465-FS, 9465-FS (SP) Installment Agreement Request
-----------------------------------------------------------------------
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    Justification for Addition:
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[FR Doc. 2012-9778 Filed 4-23-12; 8:45 am]
BILLING CODE 4830-01-P


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