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 Department of the Treasury Internal Revenue Service
 AGENCY: Internal Revenue Service (IRS), Treasury.
 ACTION: Notice and request for comments.
 SUMMARY: The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995 (PRA). The IRS is soliciting comments on Trust and Estate Income Tax Returns and Related Forms.
 DATES: Written comments should be received on or before November 12, 2024 to be assured of consideration.
 ADDRESSES: Direct all written comments to Andres Garcia, Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or by email 
                        *pra.comments@irs.gov.*
                         Include 1545-0092 or Trust and Estate Income Tax Returns and Related Forms in the subject line.
 FOR FURTHER INFORMATION CONTACT: Requests for additional information or copies of the form and instructions should be directed to Jason Schoonmaker at (801) 620-2128, Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or through the internet, at 
                        *jason.m.schoonmaker@irs.gov.*


SUPPLEMENTARY INFORMATION: Change in PRA Approval of Forms Used by Trusts and Estates Under the PRA, OMB assigns a control number to each “collection of information” that it reviews and approves for use by an agency. A single information collection may consist of one or more forms, recordkeeping requirements, and/or third-party disclosure requirements. Under the PRA and OMB regulations, agencies have the discretion to seek separate OMB approvals for forms, recordkeeping requirements, and third-party reporting requirements or to combine any number of forms, recordkeeping requirements, and/or third-party disclosure requirements (usually related in subject matter) under one OMB Control Number. Agency decisions on whether to group individual requirements under a single OMB Control Number or to disaggregate them and request separate OMB Control Numbers are based largely on considerations of administrative practicality. The PRA also requires agencies to estimate the burden for each collection of information. Accordingly, each OMB Control Number has an associated burden estimate. The burden estimates for each control number are displayed in (1) the PRA notices that accompany collections of information, (2) 
                    **Federal Register**
                     notices such as this one, and (3) in OMB's database of approved information collections. If more than one form, recordkeeping requirement, and/or third-party disclosure requirement is approved under a single control number, then the burden estimate for that control number reflects the burden associated with all of the approved forms, recordkeeping requirements, and/or third-party disclosure requirements. As described below under the heading “Updated Burden Estimate Methodology,” the IRS's currently accepted burden estimate methodology, referred to as the IRS Taxpayer Burden Model, is based on taxpayers' tax reporting experience taking into account, among other things, the forms and schedules used by those taxpayers and the recordkeeping and other activities needed to complete those forms. The transition of the trust and estate income tax reporting burden represents the IRS's continued effort to improve the ability of IRS to measure the burden imposed on various groups of taxpayers by the federal tax system. While the improved methodology provides a more accurate and comprehensive description of the trust and estate income tax reporting burden, it will not provide burden estimates on a form-by-form basis, as has been done under the previous methodology. When the prior model, known as the legacy Arthur D. Little (ADL) model was developed in the mid-1980s, almost all tax returns were prepared manually, either by the taxpayer or a paid provider. In this context, it was determined that estimating burden on a form-by-form, line-by-line basis was an appropriate methodology. Trust and estate income tax returns are increasingly being prepared using software or with preparer assistance. In this current reporting environment, in which many taxpayers' activities are no longer as directly associated with particular forms, estimating burden on a form-by-form basis is not an appropriate method of estimating taxpayer burden. The IRS Taxpayer Burden Model, which takes into account broader and more comprehensive taxpayer characteristics and activities, provides a much more accurate and useful estimate of taxpayer burden. Currently, there are 152 forms and 27 regulations used by trust and estates pertaining to their income tax reporting 
                    ( print page 73502)
                    requirements. These include Forms 1041, 1041 A, 1041 ES, 1041 ES (OCR), 1041 N, 1041 QFT, 1041 SCH D, 1041 SCH I, 1041 SCH J, 1041 SCH K-1, 1041 T, 1041 V, 172, 461, 926, 965 A, 982, 1040 SCH C, 1040 SCH E, 1040 SCH F, 1040 SCH H, 1045, 1065 SCH D, 1065 SCH K-2, 1116, 1116 SCH B, 1116 SCH C, 2210, 2210 F, 2439, 3115, 3468, 3800, 4136, 4255, 4562, 4684, 4797, 4952, 4970, 4972, 5227, 5329, 5471, 5471 SCH E, 5471 SCH G1, 5471 SCH H, 5471 SCH I1, 5471 SCH J, 5471 SCH M, 5471 SCH O, 5471 SCH P, 5471 SCH Q, 5471 SCH R, 5713, 5713 SCH B, 5713 SCH C, 5884, 5884 A, 6198, 6252, 6478, 6765, 6781, 7205, 7207, 7210, 7211, 7213, 7217, 7218, 8082, 8275, 8275 R, 8453 FE, 8582, 8582 CR, 8586, 8594, 8609 A, 8611, 8621, 8697, 8801, 8820, 8824, 8825, 8826, 8829, 8830, 8833, 8835, 8844, 8845, 8846, 8855, 8858, 8858 SCH M, 8864, 8865, 8865 SCH G, 8865 SCH H, 8865 SCH K-1, 8865 SCH K-2, 8865 SCH K-3, 8865 SCH O, 8865 SCH P, 8866, 8873, 8879 F, 8881, 8882, 8886, 8896, 8903, 8904, 8908, 8910, 8911, 8911 SCH A, 8912, 8918, 8932, 8933, 8933 SCH A, 8933 SCH B, 8933 SCH C, 8933 SCH D, 8933 SCH E, 8933 SCH F, 8936, 8938, 8941, 8949, 8960, 8978, 8978 SCH A, 8990, 8992, 8992 SCH A, 8994, 8995, 8995 A, 8995 A SCH A, 8995 A SCH B, 8995 A SCH C, 8995 A SCH D, 8997, 8582-CR, 8609-A, T, and their schedules (see the Appendix to this notice). For most of these forms, IRS has in the past obtained separate OMB approvals under unique OMB Control Numbers and separate burden estimates. The IRS Taxpayer Burden Model methodology estimates the aggregate burden imposed on trusts and estates, based upon their reporting-related characteristics and activities. IRS therefore will seek OMB approval of all 152 trust and estate income tax forms as a single “collection of information.” The aggregate burden of these tax forms will be accounted for under OMB Control Number 1545-0092, which is currently assigned to Form 1041. OMB Control Number 1545-0092 will be displayed on all trust and estate income tax forms and related information collections. As a result of this change, burden estimates for trust and estate income taxes will now be displayed differently in PRA Notices on tax forms and other information collections, and in 
                    **Federal Register**
                     notices. This new way of displaying burden is presented below under the heading “Proposed PRA Submission to OMB.” Updated Burden Estimate Methodology The IRS Taxpayer Burden Model methodology revises the estimates of the levels of burden experienced by trusts and estates when complying with their federal reporting requirements pertaining to income taxes. It replaces the legacy ADL model methodology developed in the mid-1980s. Since that time, improved technology and modeling sophistication have enabled the IRS to improve the burden estimates. The IRS Taxpayer Burden Model methodology provides taxpayers and the IRS with a more comprehensive understanding of the current levels of taxpayer burden. It reflects major changes over the past two decades in the way taxpayers prepare and file their returns. The IRS Taxpayer Burden Model methodology also represents a substantial step forward in the IRS's ability to assess likely impacts of administrative and legislative changes on trusts and estates. The IRS Taxpayer Burden Model methodology focuses on the characteristics and activities of trusts and estates rather than solely focusing on the forms they file. Key determinants of taxpayer burden in the model are the type of trust or estate, the number of beneficiaries, level of the trust or estate's income, and the complexity of the trust or estate's income generated from assets and investments. Indicators of tax law and administrative complexity, as reflected in the tax forms and instructions, are incorporated into the model. Tax compliance burden does not include a taxpayer's tax liability, economic inefficiencies caused by sub-optimal choices related to tax deductions or credits, or psychological costs. The legacy ADL model methodology primarily focused on the number of line items of each tax form. The changes between the old and new burden estimates are due to the improved ability of the IRS Taxpayer Burden Model methodology to measure burden and the expanded scope of what is measured. These changes create a one-time shift in the estimate of imposed burden. It is important to note that the difference between the legacy ADL estimate and the IRS Taxpayer Burden Model estimate do not reflect any change in the actual burden imposed by taxpayers. Methodology Burden is defined as the time and out-of-pocket costs incurred by taxpayers to comply with their federal tax reporting responsibilities. As has been done for individual taxpayer burden since 2005, business entity burden since 2014, tax-exempt organization burden since 2018, and employer taxpayer burden since 2023, both the time expended and the out-of-pocket costs for trusts and estates are estimated. The IRS Taxpayer Burden Model methodology relies on surveys that gather data about time and out-of-pocket costs that trusts and estates spend on pre-filing and filing activities. The methodology establishes econometric relationships between tax return characteristics and reported compliance costs. The methodology controls for the substitution of time and money by monetizing time and reporting total compliance costs in dollars. This methodology better reflects taxpayer compliance burden, because in a world of electronic tax preparation, time and out-of-pocket costs are governed by the information required rather than the form on which it is ultimately reported. Importantly, even where various trusts and estates complete the same tax form lines, the new methodology differentiates the cost incurred to complete those forms based on characteristics of those trusts and estates. Key characteristics that serve as coefficients in the trust and estates reporting burden model are: Type of trust or estate
                Level of income
                Complexity of income and deductions
                Number of beneficiaries The IRS Taxpayer Burden Model methodology is based on survey data collected using the following stratification for trusts and estates: Form 1041 Strata
Fiduciary code
Income level1 = Estate
<$55-9991,000-4,9995,000-24,99925,000-74,99975,000-149,999>=150,0002 = Simple Trust
<55-9991,000-4,9995,000-24,99925,000-74,99975,000-149,999>=150,0003 = Complex Trust
<55-9991,000-4,9995,000-24,99925,000-74,99975,000-149,999>=150,0004 = Nontaxable Grantor Trust
Any5 = Bankruptcy Trust Ch. 7
Any6 = Bankruptcy Trust Ch. 11
Any8 = Qualified Dividend Trust
<5>=59 = Pooled Investment Funds
<5>=5Source: IRS:RAAS:KDA (08-23-2024).
 Proposed PRA Submission to OMB *Title:*
                     Trust and Estate Income Tax Returns and related Forms. *OMB Number:*
                     1545-0092. *Form Numbers:*
                     1041, 1041 A, 1041 ES, 1041 ES (OCR), 1041 N, 1041 QFT, 
                    ( print page 73503)
                    1041 SCH D, 1041 SCH I, 1041 SCH J, 1041 SCH K-1, 1041 T, 1041 V, 172, 461, 926, 965 A, 982, 1040 SCH C, 1040 SCH E, 1040 SCH F, 1040 SCH H, 1045, 1065 SCH D, 1065 SCH K-2, 1116, 1116 SCH B, 1116 SCH C, 2210, 2210 F, 2439, 3115, 3468, 3800, 4136, 4255, 4562, 4684, 4797, 4952, 4970, 4972, 5227, 5329, 5471, 5471 SCH E, 5471 SCH G1, 5471 SCH H, 5471 SCH I1, 5471 SCH J, 5471 SCH M, 5471 SCH O, 5471 SCH P, 5471 SCH Q, 5471 SCH R, 5713, 5713 SCH B, 5713 SCH C, 5884, 5884 A, 6198, 6252, 6478, 6765, 6781, 7205, 7207, 7210, 7211, 7213, 7217, 7218, 8082, 8275, 8275 R, 8453 FE, 8582, 8582 CR, 8586, 8594, 8609 A, 8611, 8621, 8697, 8801, 8820, 8824, 8825, 8826, 8829, 8830, 8833, 8835, 8844, 8845, 8846, 8855, 8858, 8858 SCH M, 8864, 8865, 8865 SCH G, 8865 SCH H, 8865 SCH K-1, 8865 SCH K-2, 8865 SCH K-3, 8865 SCH O, 8865 SCH P, 8866, 8873, 8879 F, 8881, 8882, 8886, 8896, 8903, 8904, 8908, 8910, 8911, 8911 SCH A, 8912, 8918, 8932, 8933, 8933 SCH A, 8933 SCH B, 8933 SCH C, 8933 SCH D, 8933 SCH E, 8933 SCH F, 8936, 8938, 8941, 8949, 8960, 8978, 8978 SCH A, 8990, 8992, 8992 SCH A, 8994, 8995, 8995 A, 8995 A SCH A, 8995 A SCH B, 8995 A SCH C, 8995 A SCH D, 8997, 8582-CR, 8609-A, T, and associated schedules. *Abstract:*
                     These forms are used by trusts and estates to comply with their income tax reporting requirement. The data is used to verify that the items reported on the forms are correct. *Current Actions:*
                     The burden estimation methodology for trust and estate tax is being transitioned from the legacy Arthur D. Little (ADL) methodology to the IRS Taxpayer Burden Model. The changes discussed above result in a burden hour estimate of 69,000,000 hours, a decrease in total estimated time burden of 327,470,339 hours. The newly reported total out-of-pocket costs is $6,124,000,000 and total monetized burden is $11,164,000,000. The change related to the transition of the burden estimate from the legacy adl model methodology to the IRS Taxpayer Burden Model, is a one-time change. In addition, changes are being made to the forms to be current with enacted legislation. *Type of Review:*
                     Revision of currently approved collections. *Affected Public:*
                     Trusts and Estates. *Estimated Number of Respondents:*
                     3,070,000. *Estimated Time per Respondent (Hours):*
                     22 hours, 29 minutes. *Estimated Total Annual Time (Hours):*
                     69,000,000 hours. *Estimated Total Annual Monetized Time ($):*
                     5,040,000,000. *Estimated Annual Monetized Time per Respondent ($):*
                     1,642. *Estimated Total Out-of-Pocket Costs ($):*
                     6,124,000,000. *Estimated Out-of-Pocket Cost per Respondent ($):*
                     1,995. *Estimated Total Monetized Burden ($):*
                     11,164,000,000. *Estimated Monetized Burden per Respondent ($):*
                     3,637. Note: Total Monetized Burden = Total Out-of-Pocket Costs + Total Annual Monetized Time. Fiscal Year (FY) 2025 Burden Total Estimates for Trust and Estate Income Tax Forms, Schedules, and Regulations
[FY25]
FY23 to 24
Program change
                             due to 
                             adjustment
Program
                             change due 
                             to new 
                             legislation
Program
                             change 
                             due to 
                             agency
FY 25Number of Respondents
* 19,120,534
(16,050,534)
0
0
** 3,070,000Burden in Hours
396,470,339
(327,470,339)
0
0
69,000,000Monetized time Burden
$0
$5,040,000,000
$0
$0
$5,040,000,000Out-of-Pocket Costs
$0
$6,124,000,000
$0
$0
$6,124,000,000Total Monetized Burden ***
$0
$11,164,000,000
$0
$0
$11,164,000,000Source: IRS:RAAS:KDA (07-08-2024).* FY
                        *23*
                         responses per year is a count of all forms and schedules filed under legacy ADL Model methodology.** FY25 responses per year is a count of all taxpayers under the IRS Taxpayer Burden Model methodology. This approach is also used for OMB 1545-0074 (individuals), 1545-0123 (business entities), 1545-0029 (employment tax), and 1545-0047 (tax-exempt organizations).*** Total monetized burden = Total Out-of-Pocket Costs + Total Annual Monetized Time Note: Reported time and cost burdens are national averages and do not necessarily reflect a “typical case.” Most taxpayers experience lower than average burden, with taxpayer burden varying considerably by taxpayer type. Detail may not add due to rounding.
 The following additional breakouts of average burden are provided for transparency in understanding the average estimated burden experienced by taxpayers. Table 1 shows the average burden by filers of Form 1041. Table 2 shows the average burden by total income. Table 3 shows the average burden by the number of K-1s attached to the Form 1041. Table 1—FY2025 Average Burden Projections by Entity Type
Entity type
Percent
                             of filed 
                             Form 1041 **
Average time
                             (hrs.)
Average
                             out-of-pocket 
                             costs
Average
                             monetized 
                             burdenSimple Trust
18
19
$1,400
$2,900Complex Trust *
55
22
2,000
3,800Decedent Estate
10
46
4,100
7,100Grantor Trust
16
12
1,500
1,900Qualified Disability Trust
1
19
800
1,900Pooled Income Fund
<1
27
2,000
2,900Source: IRS:RAAS:KDA (07-08-2024).* The category of Complex Trusts includes Chapter 7 and Chapter 11 Bankruptcy Estates.** Percentages based on Tax Year 2022 filings.
 
 
 Table 2—FY2025 Average Burden Projections by Total Income *
Total Income
Average time
                             (hrs.)
Average
                             out-of-pocket 
                             costs
Average
                             monetized 
                             burden**Table 2A—Simple Trusts**1. <$1
19
$800
$1,7002. $1 to $5,000
19
900
1,8003. $5,001 to $10,000
18
1,100
2,3004. $10,001 to $50,000
17
1,400
2,9005. >$50,000
25
2,700
5,600**Table 2B—Complex Trusts, Qualified Disability Trusts, Pooled Income Funds, Chapter 7 and 11 Bankruptcy Estates**1. <$1
19
900
1,7002. $1 to $5,000
19
1,000
1,9003. $5,001 to $10,000
18
1,300
2,5004. $10,001 to $50,000
18
1,800
3,4005. >$50,000
40
5,200
10,000**Table 2C—Decedent Estates**1. <$1
38
2,800
4,8002. $1 to $5,000
48
3,100
5,3003. $5,001 to $10,000
52
3,900
6,8004. $10,001 to $50,000
49
5,100
8,9005. >$50,000
52
8,100
14,100Source: IRS:RAAS:KDA (07-08-2024).* Grantor trusts are not reflected in this table because income from a grantor trust is generally reported on the grantor's tax return.
 Table 3—FY2025 Average Burden Projections by Number of K-1s Attached *
Number of K-1s
Average time
                             (hrs.)
Average
                             out-of-pocket 
                             costs
Average
                             monetized 
                             burden**Table 3A—Simple Trusts**0
16
$900
$1,9001-5
19
1,400
2,9006-10
33
2,600
5,500>10
47
5,000
10,400**Table 3B—Complex Trusts, Qualified Disability Trusts, Pooled Income Funds, Ch. 7 and 11 Bankruptcy Estates**0
19
1,300
2,5001-5
23
2,300
4,4006-10
39
4,200
8,100>10
60
7,700
14,600**Table 3C—Decedent Estates**0
41
3,200
5,6001-5
49
4,700
8,2006-10
57
6,600
11,400>10
68
9,000
15,700Source: IRS:RAAS:KDA (07-08-2024).* Grantor trusts are not reflected in this table because they do not use Schedule K-1s. See Instructions to Form 1041, 
                        *https://www.irs.gov/​instructions/​i1041.*
 Request for Comments Comments submitted in response to this notice will be summarized and/or included in the request for OMB approval. All comments will become a matter of public record. Comments are invited on: (a) Whether the collection of information is necessary for the proper performance of the functions of the agency, including whether the information will have practical utility; (b) the accuracy of the agency's estimate of the burden of the collection of information; (c) ways to enhance the quality, utility, and clarity of the information to be collected; (d) ways to minimize the burden of the collection of information on respondents, including through the use of automated collection techniques or other forms of information technology; and (e) estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information. Approved: September 5, 2024. Jason M. Schoonmaker, Tax Analyst.
 Appendix A 
 
 Form
Title/description
OMB No.1041
U.S. Income Tax Return for Estates and Trusts
1545-00921041-A
U.S. Information Return Trust Accumulation of Charitable Amounts
1545-00941041-ES
Estimated Tax for Estates and Trusts
1545-09711041-ES (OCR)
Estimated Tax Vouchers Package 1041ES (OCR) 2017
1545-09711041-N
U.S. Income Tax Return for Electing Alaska Native Settlement
1545-17761041-QFT
U.S. Income Tax Return for Qualified Funeral Trusts
1545-15931041-SCH D
Capital Gains and Losses
1545-00921041 SCH I
Alternative Minimum Tax-Estates and Trusts
1545-00921041 SCH J
Accumulation Distribution for Certain Complex Trusts
1545-00921041 SCH K-1
Beneficiary's Share of Income, Deductions, Credits, etc
1545-00921041-T
Allocation of Estimated Tax Payments to Beneficiaries (Under Code section 643(g))
1545-10201041-V
Payment Voucher
1545-00925227
Split-Interest Trust Information Return
1545-0196172
Net Operating Losses (NOLs) for Individuals, Estates, and Trusts
1545-0074461
Limitation on Business Losses
1545-2283926
Return by a U.S. Transferor of Property to a Foreign Corporation
1545-0026965-A
Form 965-A, Individual Report of Net 965 Tax Liability
1545-0074982
Reduction of Tax Attributes Due to Discharge of Indebtedness (And Section 1082 Basis Adjustment)
1545-00461040 SCH C
Profit or Loss from Business (Sole Proprietorship)
1545-00741040 SCH E
Supplemental Income and Loss
1545-00741040 SCH F
Profit or Loss from Farming
1545-00741040 SCH H
Household Employment Taxes
1545-00741045
Application for Tentative Refund
1545-00981065 SCH D
Capital Gains and Losses
1545-01231065 SCH K-2
Partners Distributive Share Items—International
1545-01231116
Foreign Tax Credit
1545-01211116 SCH B
Foreign Tax Credit
1545-01211116 SCH C
Foreign Tax Credit
1545-01212210
Underpayment of Estimated Tax by Individuals, Estates and Trusts
1545-01402210-F
Underpayment of Estimated Tax by Farmers and Fisherman
1545-01402439
Notice to Shareholder of Undistributed Long-Term Capital Gains
1545-01233115
Application for Change in Accounting Method
1545-20703468
Investment Credit
1545-00743800
General Business Credit
1545-08954136
Credit for Federal Tax Paid on Fuels
1545-01624255
Recapture of Investment Credit
1545-01664562
Depreciation and Amortization (Including Information on Listed Property)
1545-01724684
Casualties and Thefts
1545-01774797
Sales of Business Property
1545-01844952
Investment Interest Expense Deduction
1545-01914970
Tax on Accumulation Distribution of Trusts
1545-01924972
Tax on Lump-Sum Distributions
1545-01935227
Split-Interest Trust Information Return
1545-01965329
Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts
1545-01235471
Information Return of U.S. Persons With Respect to Certain Foreign Corporations
1545-01235471 SCH E
Income, War Profits, and Excess Profits Taxes Paid or Accrued
1545-01235471 SCH G1
Cost Sharing Arrangement
1545-01235471 SCH H
Current Earnings and Profits
1545-01235471 SCH I1
Information for Global Intangible Low-Taxed Income
1545-01235471 SCH J
Accumulated Earnings and Profits (E&P) of Controlled Foreign Corporation
1545-01235471 SCH M
Transactions Between Controlled Foreign Corporation and Shareholders or Other Related Persons
1545-01235471 SCH O
Organization or Reorganization of Foreign Corporation and Acquisitions and Dispositions of its Stock
1545-01235471 SCH P
Previously Taxed Earnings and Profits of U.S. Shareholder of Certain Foreign Corporations
1545-01235471 SCH Q
CFC Income by CFC Income Groups
1545-01235471 SCH R
Form 5471 Schedule R
1545-01235713
International Boycott Report
1545-02165713 SCH B
Specifically Attributable Taxes and Income (Section 999(c)(2))
1545-02165713 SCH C
Tax Effect of The International Boycott Provisions
1545-02165884
Work Opportunity Credit
1545-02195884-A
Employee Retention Credit for Employers Affected by Qualified Disasters
1545-19786198
At-Risk Limitations
1545-07126252
Installment Sale Income
1545-02286478
Biofuel Producer Credit
1545-02316765
Credit for Increasing Research Activities
1545-06196781
Gains and Losses from Section 1256 Contracts and Straddles
1545-06447205
Energy Efficient Commercial Buildings Deduction
1545-20047207
Advanced Manufacturing Production Credit
1545-23067210
Clean Hydrogen Production Credit
1545-23217211
Clean Electricity Production Credit
New Form7213
Nuclear Power Production Credit
1545-01237217
Distributions From a Partnership of Property With Partner Basis Adjustments
New Form7218
Clean Fuel Production Credit
New Form8082
Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR)
1545-00748275
Disclosure Statement
1545-0889( print page 73506)8275-R
Regulation Disclosure Statement
1545-08898453-FE
U.S. Estate or Trust Income Tax Declaration and Signature for Electronic Filing
1545-09678582
Passive Activity Loss Limitations
1545-10088582-CR
Passive Activity Credit Limitations
1545-10348586
Low-Income Housing Credit
1545-09848594
Asset Acquisition Statement
1545-00748609-A
Annual Statement for Low-Income Housing Credit
1545-09888611
Recapture of Low-Income Housing Credit
1545-10358621
Return by a Shareholder of a Passive Foreign Investment Co. or Qualified Electing Fund
1545-10028697
Interest Computation Under the Look-Back Method for Completed Long-Term Contracts
1545-10318801
Credit For Prior Year Minimum Tax—Individuals, Estates, and Trusts
1545-10738820
Orphan Drug Credit
1545-15058824
Like-Kind Exchanges
1545-11908825
Rental Real Estate Income and Expenses of a Partnership or an S Corporation
1545-01238826
Disabled Access Credit
1545-12058829
Expenses for Business Use of Your Home
1545-00748830
Enhanced Oil Recovery Credit
1545-12928833
Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b)
1545-13548835
Renewable Electricity Production Credit
1545-13628844
Empowerment Zone Employment Credit
1545-14448845
Indian Employment Credit
1545-01238846
Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips
1545-01238855
Election To Treat a Qualified Revocable Trust as Part of an Estate
1545-18818858
Information Return of U.S. Persons With Respect to Disregarded Entities (FDEs) and Foreign Branches (FBs)
1545-19108858 SCH M
Transactions Between Foreign Disregarded Entity (FDE) or Foreign Branch (FB) and the Filer or Other Related Entities
1545-19108864
Biodiesel, Renewable Diesel, or Sustainable Aviation Fuels Credit
1545-19248865
Return of U.S. Persons With Respect to Certain Foreign Partnerships
1545-16688865 SCH G
Statement of Application for the Gain Deferral Method Under Section 721(c)
1545-16688865 SCH H
Acceleration Events and Exceptions Reporting Relating to Gain Deferral Method Under Section 721(c)
1545-16688865 SCH K-1
Partner's Share of Income, Deductions, Credits, etc. (Schedule K-1 (Form 8865))
1545-16688865 SCH K-2
Schedule K-2 (Form 8865), Partners' Distributive Share Items—International
1545-16688865 SCH K-3
Partner's Share of Income, Deductions, Credits, etc.—International
1545-16688865 SCH O
Transfer of Property to a Foreign Partnership
1545-16688865 SCH P
Acquisitions, Dispositions, and Changes of Interests in a Foreign Partnership
1545-16688866
Interest Computation Under the Look-Back Method for Property Depreciated Under the Income Forecast Method
1545-16228873
Extraterritorial Income Exclusion
1545-17228879-F
U.S. Estate or Trust Declaration for an IRS e-file Return
1545-09678881
Credit for Small Employer Pension Plan Startup Costs
1545-18108882
Credit for Employer-Provided Child Care Facilities and Services
1545-18098886
Reportable Transaction Disclosure Statement
1545-18008896
Low Sulfur Diesel Fuel Production Credit
1545-19148903
Domestic Production Activities Deduction
1545-19848904
Credit for Oil and Gas Production From Marginal Wells
1545-22788908
Energy Efficient Home Credit
1545-19798910
Alternative Motor Vehicle Credit
1545-19988911
Alternative Fuel Vehicle Refueling Property Credit
1545-01238911 SCH A
Alternative Fuel Vehicle Refueling Property Credit Amount
New Form8912
Credit to Holders of Tax Credit Bonds
1545-20258918
Material Advisor Disclosure Statement
1545-08658932
Credit for Employer Differential Wage Payments
1545-21268933
Carbon Oxide Sequestration Credit
1545-21328933 SCH A
Disposal or Enhanced Oil Recovery Owner Certification
New Form8933 SCH B
Disposal Operator Certification
New Form8933 SCH C
Enhanced Oil Recovery Operator Certification
New Form8933 SCH D
Recapture Certification
New Form8933 SCH E
Election Certification
New Form8933 SCH F
Utilization Certification
New Form8936
Clean Vehicle Credits
1545-00748938
Statement of Specified Foreign Financial Assets
1545-21958941
Credit for Small Employer Health Insurance Premiums
1545-21988949
Sales and Other Dispositions of Capital Assets
1545-00748960
Net Investment Income Tax-Individuals, Estates, and Trusts
1545-22278978
Partner's Additional Reporting Year Tax
1545-01238978 SCH A
Partners Additional Reporting Year Tax
1545-01238990
Limitation on Business Interest Expense Under Section 163(j)
1545-01238992
U.S Shareholder Calculation of Global Intangible Low-Taxed Income (GILTI)
1545-01238992 SCH A
Schedule A, for Global Intangible Low-Taxed Income (GILTI)
1545-01238994
Employer Credit for Paid Family and Medical Leave
1545-22828995
Qualified Business Income Deduction Simplified Computation
1545-22948995-A
Qualified Business Income Deduction
1545-22948995-A SCH A
Specified Service Trades or Businesses
1545-22948995-A SCH B
Aggregation of Business Operations
1545-2294( print page 73507)8995-A SCH C
Loss Netting and Carryforward
1545-22948995-A SCH D
Special Rules for Patrons of Agricultural or Horticultural Cooperatives
1545-22948997
Initial and Annual Statement of Qualified Opportunity Fund (QOF) Investments
1545-01238582-CR
Passive Activity Credit Limitations
1545-10348609-A
Annual Statement for Low-Income Housing Credit
1545-0988T
Forest Activities
1545-0007** 1545-0074 will not be discontinued it will be the number assigned to all Forms within the individual tax collection.*** 1545-0123 will not be discontinued. It is the business collection and 8922 will be included in both the Business collection and the Employment Tax collection.*** 1545-0029 will not be discontinued it will be the number assigned to all Forms within the employment tax collection.*** 1545-0092 will not be discontinued it will be the number assigned to all Forms within the trust and estate income tax collection.*
 Appendix B Guidance title/description
OMB No.Revenue Procedure 2009-20: Safe harbor treatment for taxpayers that experienced losses in certain investment arrangements discovered to be criminally fraudulent
1545-0092Revenue Procedure 2009-26: Examination of returns and claims for refund, credit or abatement; determination of correct tax liability
1545-0092Revenue Procedure 2009-52: Examination of returns and claims for refund, credit or abatement; determination of correct tax liability
1545-0092Revenue Procedure 2019-38: Trade or Business
1545-0092TD 9846: Regulations Regarding the Transition Tax Under Section 965 and Related Provisions
1545-2280TD 9847: Qualified Business Income Deduction
1545-0092TD 9902: Guidance Under Sections 951A and 954 Regarding Income Subject to a High Rate of Foreign Tax
1545-0092TD 9918: Effect of Section 67(g) on Trusts and Estates
1545-0092TD 9922: Guidance Related to the Allocation and Apportionment of Deductions and Foreign Taxes, Foreign Tax Redeterminations, Foreign Tax Credit Disallowance Under Section 965(g), Consolidated Groups, Hybrid Arrangements and Certain Payments Under Section 951A
1545-1056TD 9936: Guidance on Passive Foreign Investment Companies
1545-0092TD 9945: Guidance Under Section 1061
1545-0092TD 9959: Guidance Related to the Foreign Tax Credit; Clarification of Foreign-Derived Intangible Income
1545-2296TD 9998: Increased Amounts of Credit or Deduction for Satisfying Certain Prevailing Wage and Registered Apprenticeship Requirements
1545-2315


[FR Doc. 2024-20407 Filed 9-9-24; 8:45 am] BILLING CODE 4830-01-P