[Federal Register Volume 89, Number 175 (Tuesday, September 10, 2024)]
[Notices]
[Pages 73501-73507]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2024-20407]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Trust and Estate Income 
Tax Returns and Related Forms

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

-----------------------------------------------------------------------

SUMMARY: The Internal Revenue Service, as part of its continuing effort 
to reduce paperwork and respondent burden, invites the general public 
and other Federal agencies to take this opportunity to comment on 
proposed and/or continuing information collections, as required by the 
Paperwork Reduction Act of 1995 (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 <a href="/cdn-cgi/l/email-protection#700002115e131f1d1d151e0403301902035e171f06"><span class="__cf_email__" data-cfemail="1d6d6f7c337e7270707873696e5d746f6e337a726b">[email protected]</span></a>. 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 <a href="/cdn-cgi/l/email-protection#630902100c0d4d0e4d10000b0c0c0d0e02080611230a11104d040c15"><span class="__cf_email__" data-cfemail="1b717a687475357635687873747475767a707e695b726968357c746d">[email protected]</span></a>.

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

[[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:

<bullet> Type of trust or estate
<bullet> Level of income
<bullet> Complexity of income and deductions
<bullet> 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 level
------------------------------------------------------------------------
1 = Estate............................................               <$5
                                                                   5-999
                                                             1,000-4,999
                                                            5,000-24,999
                                                           25,000-74,999
                                                          75,000-149,999
                                                               >=150,000
2 = Simple Trust......................................                <5
                                                                   5-999
                                                             1,000-4,999
                                                            5,000-24,999
                                                           25,000-74,999
                                                          75,000-149,999
                                                               >=150,000
3 = Complex Trust.....................................                <5
                                                                   5-999
                                                             1,000-4,999
                                                            5,000-24,999
                                                           25,000-74,999
                                                          75,000-149,999
                                                               >=150,000
4 = Nontaxable Grantor Trust..........................               Any
5 = Bankruptcy Trust Ch. 7............................               Any
6 = Bankruptcy Trust Ch. 11...........................               Any
8 = Qualified Dividend Trust..........................                <5
                                                                     >=5
9 = Pooled Investment Funds...........................                <5
                                                                     >=5
------------------------------------------------------------------------
Source: 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,

[[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]
----------------------------------------------------------------------------------------------------------------
                                                                        Program     Program
                                                 Program change due   change due     change
                                   FY23 to 24       to adjustment       to new       due to          FY 25
                                                                      legislation    agency
----------------------------------------------------------------------------------------------------------------
Number of Respondents.........     * 19,120,534        (16,050,534)             0          0        ** 3,070,000
Burden in Hours...............      396,470,339       (327,470,339)             0          0          69,000,000
Monetized time Burden.........               $0      $5,040,000,000            $0         $0      $5,040,000,000
Out-of-Pocket Costs...........               $0      $6,124,000,000            $0         $0      $6,124,000,000
Total Monetized Burden ***....               $0     $11,164,000,000            $0         $0     $11,164,000,000
----------------------------------------------------------------------------------------------------------------
Source: IRS:RAAS:KDA (07-08-2024).
* FY23 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
----------------------------------------------------------------------------------------------------------------
                                                   Percent of                                         Average
                  Entity type                      filed Form     Average time   Average out-of-     monetized
                                                     1041 **         (hrs.)        pocket costs       burden
----------------------------------------------------------------------------------------------------------------
Simple Trust...................................              18              19           $1,400          $2,900
Complex Trust *................................              55              22            2,000           3,800
Decedent Estate................................              10              46            4,100           7,100
Grantor Trust..................................              16              12            1,500           1,900
Qualified Disability Trust.....................               1              19              800           1,900
Pooled Income Fund.............................              <1              27            2,000           2,900
----------------------------------------------------------------------------------------------------------------
Source: 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.


[[Page 73504]]


                          Table 2--FY2025 Average Burden Projections by Total Income *
----------------------------------------------------------------------------------------------------------------
                                                                                                      Average
                          Total Income                            Average time   Average out-of-     monetized
                                                                     (hrs.)        pocket costs       burden
----------------------------------------------------------------------------------------------------------------
                                             Table 2A--Simple Trusts
----------------------------------------------------------------------------------------------------------------
1. <$1.........................................................              19             $800          $1,700
2. $1 to $5,000................................................              19              900           1,800
3. $5,001 to $10,000...........................................              18            1,100           2,300
4. $10,001 to $50,000..........................................              17            1,400           2,900
5. >$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           1,700
2. $1 to $5,000................................................              19            1,000           1,900
3. $5,001 to $10,000...........................................              18            1,300           2,500
4. $10,001 to $50,000..........................................              18            1,800           3,400
5. >$50,000....................................................              40            5,200          10,000
----------------------------------------------------------------------------------------------------------------
                                           Table 2C--Decedent Estates
----------------------------------------------------------------------------------------------------------------
1. <$1.........................................................              38            2,800           4,800
2. $1 to $5,000................................................              48            3,100           5,300
3. $5,001 to $10,000...........................................              52            3,900           6,800
4. $10,001 to $50,000..........................................              49            5,100           8,900
5. >$50,000....................................................              52            8,100          14,100
----------------------------------------------------------------------------------------------------------------
Source: 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 *
----------------------------------------------------------------------------------------------------------------
                                                                                                      Average
                         Number of K-1s                           Average time   Average out-of-     monetized
                                                                     (hrs.)        pocket costs       burden
----------------------------------------------------------------------------------------------------------------
                                             Table 3A--Simple Trusts
----------------------------------------------------------------------------------------------------------------
0..............................................................              16             $900          $1,900
1-5............................................................              19            1,400           2,900
6-10...........................................................              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           2,500
1-5............................................................              23            2,300           4,400
6-10...........................................................              39            4,200           8,100
>10............................................................              60            7,700          14,600
----------------------------------------------------------------------------------------------------------------
                                           Table 3C--Decedent Estates
----------------------------------------------------------------------------------------------------------------
0..............................................................              41            3,200           5,600
1-5............................................................              49            4,700           8,200
6-10...........................................................              57            6,600          11,400
>10............................................................              68            9,000          15,700
----------------------------------------------------------------------------------------------------------------
Source: 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

[[Page 73505]]



------------------------------------------------------------------------
             Form                    Title/description         OMB No.
------------------------------------------------------------------------
1041.........................  U.S. Income Tax Return for      1545-0092
                                Estates and Trusts.
1041-A.......................  U.S. Information Return         1545-0094
                                Trust Accumulation of
                                Charitable Amounts.
1041-ES......................  Estimated Tax for Estates       1545-0971
                                and Trusts.
1041-ES (OCR)................  Estimated Tax Vouchers          1545-0971
                                Package 1041ES (OCR) 2017.
1041-N.......................  U.S. Income Tax Return for      1545-1776
                                Electing Alaska Native
                                Settlement.
1041-QFT.....................  U.S. Income Tax Return for      1545-1593
                                Qualified Funeral Trusts.
1041-SCH D...................  Capital Gains and Losses....    1545-0092
1041 SCH I...................  Alternative Minimum Tax-        1545-0092
                                Estates and Trusts.
1041 SCH J...................  Accumulation Distribution       1545-0092
                                for Certain Complex Trusts.
1041 SCH K-1.................  Beneficiary's Share of          1545-0092
                                Income, Deductions,
                                Credits, etc.
1041-T.......................  Allocation of Estimated Tax     1545-1020
                                Payments to Beneficiaries
                                (Under Code section 643(g)).
1041-V.......................  Payment Voucher.............    1545-0092
5227.........................  Split-Interest Trust            1545-0196
                                Information Return.
172..........................  Net Operating Losses (NOLs)     1545-0074
                                for Individuals, Estates,
                                and Trusts.
461..........................  Limitation on Business          1545-2283
                                Losses.
926..........................  Return by a U.S. Transferor     1545-0026
                                of Property to a Foreign
                                Corporation.
965-A........................  Form 965-A, Individual          1545-0074
                                Report of Net 965 Tax
                                Liability.
982..........................  Reduction of Tax Attributes     1545-0046
                                Due to Discharge of
                                Indebtedness (And Section
                                1082 Basis Adjustment).
1040 SCH C...................  Profit or Loss from Business    1545-0074
                                (Sole Proprietorship).
1040 SCH E...................  Supplemental Income and Loss    1545-0074
1040 SCH F...................  Profit or Loss from Farming.    1545-0074
1040 SCH H...................  Household Employment Taxes..    1545-0074
1045.........................  Application for Tentative       1545-0098
                                Refund.
1065 SCH D...................  Capital Gains and Losses....    1545-0123
1065 SCH K-2.................  Partners Distributive Share     1545-0123
                                Items--International.
1116.........................  Foreign Tax Credit..........    1545-0121
1116 SCH B...................  Foreign Tax Credit..........    1545-0121
1116 SCH C...................  Foreign Tax Credit..........    1545-0121
2210.........................  Underpayment of Estimated       1545-0140
                                Tax by Individuals, Estates
                                and Trusts.
2210-F.......................  Underpayment of Estimated       1545-0140
                                Tax by Farmers and
                                Fisherman.
2439.........................  Notice to Shareholder of        1545-0123
                                Undistributed Long-Term
                                Capital Gains.
3115.........................  Application for Change in       1545-2070
                                Accounting Method.
3468.........................  Investment Credit...........    1545-0074
3800.........................  General Business Credit.....    1545-0895
4136.........................  Credit for Federal Tax Paid     1545-0162
                                on Fuels.
4255.........................  Recapture of Investment         1545-0166
                                Credit.
4562.........................  Depreciation and                1545-0172
                                Amortization (Including
                                Information on Listed
                                Property).
4684.........................  Casualties and Thefts.......    1545-0177
4797.........................  Sales of Business Property..    1545-0184
4952.........................  Investment Interest Expense     1545-0191
                                Deduction.
4970.........................  Tax on Accumulation             1545-0192
                                Distribution of Trusts.
4972.........................  Tax on Lump-Sum                 1545-0193
                                Distributions.
5227.........................  Split-Interest Trust            1545-0196
                                Information Return.
5329.........................  Additional Taxes on             1545-0123
                                Qualified Plans (Including
                                IRAs) and Other Tax-Favored
                                Accounts.
5471.........................  Information Return of U.S.      1545-0123
                                Persons With Respect to
                                Certain Foreign
                                Corporations.
5471 SCH E...................  Income, War Profits, and        1545-0123
                                Excess Profits Taxes Paid
                                or Accrued.
5471 SCH G1..................  Cost Sharing Arrangement....    1545-0123
5471 SCH H...................  Current Earnings and Profits    1545-0123
5471 SCH I1..................  Information for Global          1545-0123
                                Intangible Low-Taxed Income.
5471 SCH J...................  Accumulated Earnings and        1545-0123
                                Profits (E&P) of Controlled
                                Foreign Corporation.
5471 SCH M...................  Transactions Between            1545-0123
                                Controlled Foreign
                                Corporation and
                                Shareholders or Other
                                Related Persons.
5471 SCH O...................  Organization or                 1545-0123
                                Reorganization of Foreign
                                Corporation and
                                Acquisitions and
                                Dispositions of its Stock.
5471 SCH P...................  Previously Taxed Earnings       1545-0123
                                and Profits of U.S.
                                Shareholder of Certain
                                Foreign Corporations.
5471 SCH Q...................  CFC Income by CFC Income        1545-0123
                                Groups.
5471 SCH R...................  Form 5471 Schedule R........    1545-0123
5713.........................  International Boycott Report    1545-0216
5713 SCH B...................  Specifically Attributable       1545-0216
                                Taxes and Income (Section
                                999(c)(2)).
5713 SCH C...................  Tax Effect of The               1545-0216
                                International Boycott
                                Provisions.
5884.........................  Work Opportunity Credit.....    1545-0219
5884-A.......................  Employee Retention Credit       1545-1978
                                for Employers Affected by
                                Qualified Disasters.
6198.........................  At-Risk Limitations.........    1545-0712
6252.........................  Installment Sale Income.....    1545-0228
6478.........................  Biofuel Producer Credit.....    1545-0231
6765.........................  Credit for Increasing           1545-0619
                                Research Activities.
6781.........................  Gains and Losses from           1545-0644
                                Section 1256 Contracts and
                                Straddles.
7205.........................  Energy Efficient Commercial     1545-2004
                                Buildings Deduction.
7207.........................  Advanced Manufacturing          1545-2306
                                Production Credit.
7210.........................  Clean Hydrogen Production       1545-2321
                                Credit.
7211.........................  Clean Electricity Production     New Form
                                Credit.
7213.........................  Nuclear Power Production        1545-0123
                                Credit.
7217.........................  Distributions From a             New Form
                                Partnership of Property
                                With Partner Basis
                                Adjustments.
7218.........................  Clean Fuel Production Credit     New Form
8082.........................  Notice of Inconsistent          1545-0074
                                Treatment or Administrative
                                Adjustment Request (AAR).
8275.........................  Disclosure Statement........    1545-0889

[[Page 73506]]

 
8275-R.......................  Regulation Disclosure           1545-0889
                                Statement.
8453-FE......................  U.S. Estate or Trust Income     1545-0967
                                Tax Declaration and
                                Signature for Electronic
                                Filing.
8582.........................  Passive Activity Loss           1545-1008
                                Limitations.
8582-CR......................  Passive Activity Credit         1545-1034
                                Limitations.
8586.........................  Low-Income Housing Credit...    1545-0984
8594.........................  Asset Acquisition Statement.    1545-0074
8609-A.......................  Annual Statement for Low-       1545-0988
                                Income Housing Credit.
8611.........................  Recapture of Low-Income         1545-1035
                                Housing Credit.
8621.........................  Return by a Shareholder of a    1545-1002
                                Passive Foreign Investment
                                Co. or Qualified Electing
                                Fund.
8697.........................  Interest Computation Under      1545-1031
                                the Look-Back Method for
                                Completed Long-Term
                                Contracts.
8801.........................  Credit For Prior Year           1545-1073
                                Minimum Tax--Individuals,
                                Estates, and Trusts.
8820.........................  Orphan Drug Credit..........    1545-1505
8824.........................  Like-Kind Exchanges.........    1545-1190
8825.........................  Rental Real Estate Income       1545-0123
                                and Expenses of a
                                Partnership or an S
                                Corporation.
8826.........................  Disabled Access Credit......    1545-1205
8829.........................  Expenses for Business Use of    1545-0074
                                Your Home.
8830.........................  Enhanced Oil Recovery Credit    1545-1292
8833.........................  Treaty-Based Return Position    1545-1354
                                Disclosure Under Section
                                6114 or 7701(b).
8835.........................  Renewable Electricity           1545-1362
                                Production Credit.
8844.........................  Empowerment Zone Employment     1545-1444
                                Credit.
8845.........................  Indian Employment Credit....    1545-0123
8846.........................  Credit for Employer Social      1545-0123
                                Security and Medicare Taxes
                                Paid on Certain Employee
                                Tips.
8855.........................  Election To Treat a             1545-1881
                                Qualified Revocable Trust
                                as Part of an Estate.
8858.........................  Information Return of U.S.      1545-1910
                                Persons With Respect to
                                Disregarded Entities (FDEs)
                                and Foreign Branches (FBs).
8858 SCH M...................  Transactions Between Foreign    1545-1910
                                Disregarded Entity (FDE) or
                                Foreign Branch (FB) and the
                                Filer or Other Related
                                Entities.
8864.........................  Biodiesel, Renewable Diesel,    1545-1924
                                or Sustainable Aviation
                                Fuels Credit.
8865.........................  Return of U.S. Persons With     1545-1668
                                Respect to Certain Foreign
                                Partnerships.
8865 SCH G...................  Statement of Application for    1545-1668
                                the Gain Deferral Method
                                Under Section 721(c).
8865 SCH H...................  Acceleration Events and         1545-1668
                                Exceptions Reporting
                                Relating to Gain Deferral
                                Method Under Section 721(c).
8865 SCH K-1.................  Partner's Share of Income,      1545-1668
                                Deductions, Credits, etc.
                                (Schedule K-1 (Form 8865)).
8865 SCH K-2.................  Schedule K-2 (Form 8865),       1545-1668
                                Partners' Distributive
                                Share Items--International.
8865 SCH K-3.................  Partner's Share of Income,      1545-1668
                                Deductions, Credits, etc.--
                                International.
8865 SCH O...................  Transfer of Property to a       1545-1668
                                Foreign Partnership.
8865 SCH P...................  Acquisitions, Dispositions,     1545-1668
                                and Changes of Interests in
                                a Foreign Partnership.
8866.........................  Interest Computation Under      1545-1622
                                the Look-Back Method for
                                Property Depreciated Under
                                the Income Forecast Method.
8873.........................  Extraterritorial Income         1545-1722
                                Exclusion.
8879-F.......................  U.S. Estate or Trust            1545-0967
                                Declaration for an IRS e-
                                file Return.
8881.........................  Credit for Small Employer       1545-1810
                                Pension Plan Startup Costs.
8882.........................  Credit for Employer-Provided    1545-1809
                                Child Care Facilities and
                                Services.
8886.........................  Reportable Transaction          1545-1800
                                Disclosure Statement.
8896.........................  Low Sulfur Diesel Fuel          1545-1914
                                Production Credit.
8903.........................  Domestic Production             1545-1984
                                Activities Deduction.
8904.........................  Credit for Oil and Gas          1545-2278
                                Production From Marginal
                                Wells.
8908.........................  Energy Efficient Home Credit    1545-1979
8910.........................  Alternative Motor Vehicle       1545-1998
                                Credit.
8911.........................  Alternative Fuel Vehicle        1545-0123
                                Refueling Property Credit.
8911 SCH A...................  Alternative Fuel Vehicle         New Form
                                Refueling Property Credit
                                Amount.
8912.........................  Credit to Holders of Tax        1545-2025
                                Credit Bonds.
8918.........................  Material Advisor Disclosure     1545-0865
                                Statement.
8932.........................  Credit for Employer             1545-2126
                                Differential Wage Payments.
8933.........................  Carbon Oxide Sequestration      1545-2132
                                Credit.
8933 SCH A...................  Disposal or Enhanced Oil         New Form
                                Recovery Owner
                                Certification.
8933 SCH B...................  Disposal Operator                New Form
                                Certification.
8933 SCH C...................  Enhanced Oil Recovery            New Form
                                Operator Certification.
8933 SCH D...................  Recapture Certification.....     New Form
8933 SCH E...................  Election Certification......     New Form
8933 SCH F...................  Utilization Certification...     New Form
8936.........................  Clean Vehicle Credits.......    1545-0074
8938.........................  Statement of Specified          1545-2195
                                Foreign Financial Assets.
8941.........................  Credit for Small Employer       1545-2198
                                Health Insurance Premiums.
8949.........................  Sales and Other Dispositions    1545-0074
                                of Capital Assets.
8960.........................  Net Investment Income Tax-      1545-2227
                                Individuals, Estates, and
                                Trusts.
8978.........................  Partner's Additional            1545-0123
                                Reporting Year Tax.
8978 SCH A...................  Partners Additional             1545-0123
                                Reporting Year Tax.
8990.........................  Limitation on Business          1545-0123
                                Interest Expense Under
                                Section 163(j).
8992.........................  U.S Shareholder Calculation     1545-0123
                                of Global Intangible Low-
                                Taxed Income (GILTI).
8992 SCH A...................  Schedule A, for Global          1545-0123
                                Intangible Low-Taxed Income
                                (GILTI).
8994.........................  Employer Credit for Paid        1545-2282
                                Family and Medical Leave.
8995.........................  Qualified Business Income       1545-2294
                                Deduction Simplified
                                Computation.
8995-A.......................  Qualified Business Income       1545-2294
                                Deduction.
8995-A SCH A.................  Specified Service Trades or     1545-2294
                                Businesses.
8995-A SCH B.................  Aggregation of Business         1545-2294
                                Operations.

[[Page 73507]]

 
8995-A SCH C.................  Loss Netting and                1545-2294
                                Carryforward.
8995-A SCH D.................  Special Rules for Patrons of    1545-2294
                                Agricultural or
                                Horticultural Cooperatives.
8997.........................  Initial and Annual Statement    1545-0123
                                of Qualified Opportunity
                                Fund (QOF) Investments.
8582-CR......................  Passive Activity Credit         1545-1034
                                Limitations.
8609-A.......................  Annual Statement for Low-       1545-0988
                                Income Housing Credit.
T............................  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           1545-0092
 taxpayers that experienced losses in certain investment
 arrangements discovered to be criminally fraudulent.......
Revenue Procedure 2009-26: Examination of returns and          1545-0092
 claims for refund, credit or abatement; determination of
 correct tax liability.....................................
Revenue Procedure 2009-52: Examination of returns and          1545-0092
 claims for refund, credit or abatement; determination of
 correct tax liability.....................................
Revenue Procedure 2019-38: Trade or Business...............    1545-0092
TD 9846: Regulations Regarding the Transition Tax Under        1545-2280
 Section 965 and Related Provisions........................
TD 9847: Qualified Business Income Deduction...............    1545-0092
TD 9902: Guidance Under Sections 951A and 954 Regarding        1545-0092
 Income Subject to a High Rate of Foreign Tax..............
TD 9918: Effect of Section 67(g) on Trusts and Estates.....    1545-0092
TD 9922: Guidance Related to the Allocation and                1545-1056
 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...................
TD 9936: Guidance on Passive Foreign Investment Companies..    1545-0092
TD 9945: Guidance Under Section 1061.......................    1545-0092
TD 9959: Guidance Related to the Foreign Tax Credit;           1545-2296
 Clarification of Foreign-Derived Intangible Income........
TD 9998: Increased Amounts of Credit or Deduction for          1545-2315
 Satisfying Certain Prevailing Wage and Registered
 Apprenticeship Requirements...............................
------------------------------------------------------------------------

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


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