Document headings vary by document type but may contain
                    the following: the agency or agencies that issued and signed a document
the number of the CFR title and the number of each part
                      the document amends, proposes to amend, or is directly
                      related to
the agency docket number / agency internal file number
the RIN which identifies each regulatory action listed in
                      the Unified Agenda of Federal Regulatory and Deregulatory
                      Actions See the
                    Document Drafting Handbook
                    for more details.
 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 forms used by business entity taxpayers. (See Appendix-A of this notice for a list of forms, schedules, and related attachments).
 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 to 
                        *pra.comments@irs.gov.*
                         Include OMB Control No. 1545-0123 in the subject line of the message.
 FOR FURTHER INFORMATION CONTACT: Requests for additional information or copies of the form and instructions should be directed to LaNita Van Dyke, at (202)-317-6009, Internal Revenue Service, Room 6526, 1111 constitution Avenue NW, Washington, DC 20224, or through the internet at 
                        *lanita.vandyke@irs.gov.*


SUPPLEMENTARY INFORMATION: Tax Compliance Burden Tax compliance burden is defined as the time and money taxpayers spend to comply with their tax filing responsibilities. Time-related activities include recordkeeping, tax planning, gathering tax materials, learning about the law and what you need to do, and completing and submitting the return. Out-of-pocket costs include expenses such as purchasing tax software, paying a third-party preparer, and printing and postage. Tax compliance burden does not include a taxpayer's tax liability, economic inefficiencies caused by sub-optimal choices related to tax deductions or credits, or psychological costs. Proposed PRA Submission to OMB *Title:*
                     U.S. Business Income Tax Return. *OMB Number:*
                     1545-0123. *Form Numbers:*
                     Forms 1065, 1066, 1120, 1120-C, 1120-F, 1120-H, 1120-ND, 1120-S, 1120-SF, 1120-FSC, 1120-L, 1120-PC, 1120-REIT, 1120-RIC, 1120-POL and all attachments to these forms (see the Appendices to this notice). *Abstract:*
                     These forms are used by businesses to report their income tax liability. *Current Actions:*
                     There have been changes in regulatory guidance related to various forms approved under this approval package during the past year. There have been additions and removals of forms included in this approval package. It is anticipated that these changes will have an impact on the overall burden and cost estimates requested for this approval package, however these estimates were not finalized at the time of release of this notice. These estimated figures are expected to be available by the release of the 30-day comment notice from Treasury. This approval package is being submitted for renewal purposes. *Type of Review:*
                     Revision of a currently approved collection. *Affected Public:*
                     Corporations, Partnerships and Pass-Through Entities. *Preliminary Estimated Number of Respondents:*
                     13,500,000. *Preliminary Estimated Time Per Respondent (Hours):*
                     70 hours, 4 minutes. *Preliminary Estimated Total Annual Time (Hours):*
                     946,000,000. *Preliminary Estimated Total Annual Monetized Time ($):*
                     56,955,000,000. *Preliminary Estimated Total Out-of-Pocket Costs ($):*
                     68,491,000,000. *Preliminary Estimated Total Monetized Burden ($):*
                     125,446,000,000. **Note:** Total Monetized Burden = Total Out-of-Pocket Costs + Total Annual Monetized Time. **Note:** Amounts below are estimates for Fiscal Year (FY) 2025. 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. Estimates for Form 1120, 1120S and 1065 Series of Returns and Forms and Schedules
FY2025
FY 24
Program change due to adjustment
FY 25Number of Respondents
13,300,000
200,000
13,500,000Burden in Hours
920,000,000
26,000,000
946,000,000Monetized Time Burden
$54,743,000,000
$2,212,000,000
$56,955,000,000( print page 73753)Out-of-Pocket Costs
$66,717,000,000
$1,774,000,000
$68,491,000,000Total Monetized Burden
$121,460,000,000
$3,986,000,000
$125,446,000,000
 The following paragraph applies to all the collections of information contained within the OMB approval for 1545-0123. 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: September 6, 2024. Jon R. Callahan, Senior Tax Analyst.
 Appendix A Product
Title* Form 1042
Annual Withholding Tax Return for U.S. Source Income of Foreign Persons.* Form 1042 (SCH Q)
Schedule Q (Form 1042).* Form 1042-S
Foreign Person's U.S. Source Income Subject to Withholding.* Form 1042-T
Annual Summary and Transmittal of Forms 1042-S.Form 1065
U.S. Return of Partnership Income.Form 1065 (SCH B-1)
Information for Partners Owning 50% or More of the Partnership.Form 1065 (SCH B-2)
Election Out of the Centralized Partnership Audit Regime.Form 1065 (SCH C)
Additional Information for Schedule M-3 Filers.Form 1065 (SCH D)
Capital Gains and Losses.Form 1065 (SCH K-1)
Partner's Share of Income, Deductions, Credits, etc.Form 1065 (SCH K-2)
Partner's Distributive Share Items-International.Form 1065 (SCH K-3)
Partner's Share of Income, Deductions, Credits, etc.-International.Form 1065 (SCH M-3)
Net Income (Loss) Reconciliation for Certain Partnerships.Form 1065X
Amended Return or Administrative Adjustment Request (AAR).Form 1066
U.S. Real Estate Mortgage Investment Conduit (REMIC) Income Tax Return.Form 1066 (SCH Q)
Quarterly Notice to Residual Interest Holder of REMIC Taxable Income or Net Loss Allocation.Form 1118
Foreign Tax Credit-Corporations.Form 1118 (SCH I)
Reduction of Foreign Oil and Gas Taxes.Form 1118 (SCH J)
Adjustments to Separate Limitation Income (Loss) Categories for Determining Numerators of Limitation Fractions, Year-End Recharacterization Balances, and Overall Foreign and Domestic Loss Account Balances.Form 1118 (SCH K)
Foreign Tax Carryover Reconciliation Schedule.Form 1118 (SCH L)
Foreign Tax Redeterminations.Form 1120
U.S. Corporation Income Tax Return.Form 1120 (SCH B)
Additional Information for Schedule M-3 Filers.Form 1120 (SCH D)
Capital Gains and Losses.Form 1120 (SCH G)
Information on Certain Persons Owning the Corporation's Voting Stock.Form 1120 (SCH H)
Section 280H Limitations for a Personal Service Corporation (PSC).Form 1120 (SCH M-3)
Net Income (Loss) Reconciliation for Corporations With Total Assets of $10 Million of More.Form 1120 (SCH N)
Foreign Operations of U.S. Corporations.Form 1120 (SCH O)
Consent Plan and Apportionment Schedule for a Controlled Group.Form 1120 (SCH PH)
U.S. Personal Holding Company (PHC) Tax.Form 1120 (SCH UTP)
Uncertain Tax Position Statement.Form 1120-C
U.S. Income Tax Return for Cooperative Associations.Form 1120-F
U.S. Income Tax Return of a Foreign Corporation.Form 1120-F (SCH H)
Deductions Allocated to Effectively Connected Income Under Regulations Section 1.861-8.Form 1120-F (SCH I)
Interest Expense Allocation Under Regulations Section 1.882-5.Form 1120-F (SCH M1 & M2)
Reconciliation of Income (Loss) and Analysis of Unappropriated Retained Earnings per Books.Form 1120-F (SCH M-3)
Net Income (Loss) Reconciliation for Foreign Corporations With Reportable Assets of $10 Million or More.Form 1120-F (SCH P)
List of Foreign Partner Interests in Partnerships.Form 1120-F (SCH Q)
Tax Liability of Qualified Derivatives Dealer (QDD).Form 1120-F (SCH S)
Exclusion of Income From the International Operation of Ships or Aircraft Under Section 883.Form 1120-F (SCH V)
List of Vessels or Aircraft, Operators, and Owners.Form 1120-FSC
U.S. Income Tax Return of a Foreign Sales Corporation.( print page 73754)Form 1120-FSC (SCH P)
Transfer Price or Commission.Form 1120-H
U.S. Income Tax Return for Homeowners Associations.Form 1120-IC-DISC
Interest Charge Domestic International Sales Corporation Return.Form 1120-IC-DISC (SCH K)
Shareholder's Statement of IC-DISC Distributions.Form 1120-IC-DISC (SCH P)
Intercompany Transfer Price or Commission.Form 1120-IC-DISC (SCH Q)
Borrower's Certificate of Compliance With the Rules for Producer's Loans.Form 1120-L
U.S. Life Insurance Company Income Tax Return.Form 1120-L (SCH M-3)
Net Income (Loss) Reconciliation for U.S. Life Insurance Companies With Total Assets of $10 Million or More.* Form 1120-ND
Return for Nuclear Decommissioning Funds and Certain Related Persons.Form 1120-PC
U.S. Property and Casualty Insurance Company Income Tax Return.Form 1120-PC (SCH M-3)
Net Income (Loss) Reconciliation for U.S. Property and Casualty Insurance Companies With Total Assets of $10 Million or More.Form 1120-POL
U.S. Income Tax Return for Certain Political Organizations.Form 1120-REIT
U.S. Income Tax Return for Real Estate Investment Trusts.Form 1120-RIC
U.S. Income Tax Return for Regulated Investment Companies.Form 1120-S
U.S. Income Tax Return for an S Corporation.Form 1120-S (SCH B-1)
Information on Certain Shareholders of an S Corporation.Form 1120-S (SCH D)
Capital Gains and Losses and Built-In Gains.Form 1120-S (SCH K-1)
Shareholder's Share of Income, Deductions, Credits, etc.Form 1120-S (SCH K-2)
Shareholder's Pro Rata Share Items-International.Form 1120-S (SCH K-3)
Shareholder's Share of Income, deductions, Credits, etc.-International.Form 1120-S (SCH M-3)
Net Income (Loss) Reconciliation for S Corporations With Total Assets of $10 Million or More.Form 1120-SF
U.S. Income Tax Return for Settlement Funds (Under Section 468B).Form 1120-X
Amended U.S. Corporation Income Tax Return.Form 1122
Authorization and Consent of Subsidiary Corporation to be Included in a Consolidated Income Tax Return.Form 1125-A
Cost of Goods Sold.Form 1125-E
Compensation of Officers.Form 1127
Application for Extension of Time for Payment of Tax Due to Undue Hardship.Form 1128
Application to Adopt, Change, or Retain a Tax Year.Form 1138
Extension of Time For Payment of Taxes By a Corporation Expecting a Net Operating Loss Carryback.Form 1139
Corporation Application for Tentative Refund.Form 2220
Underpayment of Estimated Tax By Corporations.Form 2438
Undistributed Capital Gains Tax Return.Form 2439
Notice to Shareholder of Undistributed Long-Term Capital Gains.Form 2553
Election by a Small Business Corporation.* Form 2848
Power of Attorney and Declaration of Representative.* Form 3115
Application for Change in Accounting Method.* Form 3468
Investment Credit.* Form 3520
Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts.* Form 3520-A
Annual Return of Foreign Trust With a U.S. Owner.* Form 3800
General Business Credit.* Form 4136
Credit for Federal Tax Paid on Fuels.* Form 4255
Recapture of Investment Credit.* Form 4466
Corporation Application for Quick Refund of Overpayment of Estimated Tax.* Form 4562
Depreciation and Amortization (Including Information on Listed Property).* Form 4684
Casualties and Thefts.* Form 4797
Sales of Business Property.* Form 4810
Request for Prompt Assessment Under Internal Revenue Code Section 6501(d).* Form 4876-A
Election to Be Treated as an Interest Charge DISC.Form 5452
Corporate Report of Nondividend Distributions.Form 5471
Information Return of U.S. Persons With Respect To Certain Foreign Corporations.Form 5471 (SCH E)
Income, War Profits, and Excess Profits Taxes Paid or Accrued.Form 5471 (SCH G-I)
Schedule G-1 (Form 5471), Cost Sharing Arrangement.Form 5471 (SCH H)
Current Earnings and Profits.Form 5471 (SCH I-1)
Information for Global Intangible Low-Taxed Income.Form 5471 (SCH J)
Accumulated Earnings and Profits (E&P) of Controlled Foreign Corporation.Form 5471 (SCH M)
Transactions Between Controlled Foreign Corporation and Shareholders or Other Related Persons.Form 5471 (SCH O)
Organization or Reorganization of Foreign Corporation, and Acquisitions and Dispositions of its Stock.Form 5471 (SCH P)
Previously Taxed Earnings and Profits of U.S. Shareholder of Certain Foreign Corporations.Form 5471 (SCH Q)
CFC Income by CFC Income Groups.Form 5471 (SCH R)
Distributions From a Foreign Corporation.Form 5472
Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business.* Form 56
Notice Concerning Fiduciary Relationship.* Form 56-F
Notice Concerning Fiduciary Relationship of Financial Institution.* Form 5713
International Boycott Report.* Form 5713 (SCH A)
International Boycott Factor (Section 999(c)(1)).* Form 5713 (SCH B)
Specifically, Attributable Taxes and Income (Section 999(c)(2)).( print page 73755)* Form 5713 (SCH C)
Tax Effect of the International Boycott Provisions.* Form 5735
American Samoa Economic Development Credit.* Form 5735 Schedule P
Allocation of Income and Expenses Under Section 936(h)(5).* Form 5884
Work Opportunity Credit.* Form 5884-A
Credits for Affected Midwestern Disaster Area Employers (for Employers Affected by Hurricane Harvey, Irma, or Maria or Certain California Wildfires).* Form 6198
At-Risk Limitations.* Form 6478
Biofuel Producer Credit.* Form 6627
Environmental Taxes.* Form 6765
Credit for Increasing Research Activities.* Form 6781
Gains and Losses From Section 1256 Contracts and Straddles.* Form 7004
Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns.* Form 7205
Energy Efficient Commercial Buildings Deduction.* Form 7207
Advanced Manufacturing Production Credit.* Form 7210
Clean Hydrogen Production Credit.* Form 7211
Clean Electricity Production Credit.Form 7213
Nuclear Power Production Credit.* Form 7217
Partner's Report of Property Distributed by a Partnership.* Form 7218
Clean Fuel Production Credit.Form 8023
Elections Under Section 338 for Corporations Making Qualified Stock Purchases.Form 8050
Direct Deposit Corporate Tax Refund.* Form 8082
Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR).* Form 8275
Disclosure Statement.* Form 8275-R
Regulation Disclosure Statement.* Form 8288
U.S. Withholding Tax Return for Dispositions by Foreign Persons of U.S. Real Property Interests.* Form 8288-A
Statement of Withholding on Dispositions by Foreign Persons of U.S. Real Property Interests.* Form 8288-B
Application for Withholding Certificate for Dispositions by Foreign Persons of U.S. Real Property Interests.Form 8288-C
Statement of Withholding Under Section 1446(f)(4) on Dispositions by Foreign Persons of Partnership Interests.* Form 8300
Report of Cash Payments Over $10,000 Received In a Trade or Business.* Form 8302
Electronic Deposit of Tax Refund of $1 Million or More.Form 8308
Report of a Sale or Exchange of Certain Partnership Interests.* Form 8329
Lender's Information Return for Mortgage Credit Certificates (MCCs).Form 8404
Interest Charge on DISC-Related Deferred Tax Liability.Form 8453-CORP
E-file Declaration for Corporations.Form 8453-PE
U.S. Partnership Declaration for an IRS e-file Return.Form 851
Affiliations Schedule.* Form 8586
Low-Income Housing Credit.* Form 8594
Asset Acquisition Statement Under Section 1060.* Form 8609
Low-Income Housing Credit Allocation and Certification.* Form 8609-A
Annual Statement for Low-Income Housing Credit.* Form 8611
Recapture of Low-Income Housing Credit.* Form 8621
Information Return By Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund.* Form 8621-A
Return by a Shareholder Making Certain Late Elections to End Treatment as a Passive Foreign Investment Company.* Form 8655
Reporting Agent Authorization.* Form 8697
Interest Computation Under the Look-Back Method for Completed Long-Term Contracts.* Form 8703
Annual Certification of a Residential Rental Project.Form 8716
Election To Have a Tax Year Other Than a Required Tax Year.Form 8752
Required Payment or Refund Under Section 7519.Form 8804
Annual Return for Partnership Withholding Tax (Section 1446).Form 8804 (SCH A)
Penalty for Underpayment of Estimated Section 1446 Tax for Partnerships.Form 8804-C
Certificate of Partner-Level Items to Reduce Section 1446 Withholding.Form 8804-W
Installment Payments of Section 1446 Tax for Partnerships.Form 8805
Foreign Partner's Information Statement of Section 1446 Withholding tax.Form 8806
Information Return for Acquisition of Control or Substantial Change in Capital Structure.Form 8810
Corporate Passive Activity Loss and Credit Limitations.* Form 8813
Partnership Withholding Tax Payment Voucher (Section 1446).Form 8819
Dollar Election Under Section 985.* Form 8820
Orphan Drug Credit.* Form 8822-B
Change of Address—Business.* Form 8824
Like-Kind Exchanges.Form 8825
Rental Real Estate Income and Expenses of a Partnership or an S Corporation.* Form 8826
Disabled Access Credit.Form 8827
Credit for Prior Year Minimum Tax-Corporations.* Form 8830
Enhanced Oil Recovery Credit.* Form 8832
Entity Classification Election.* Form 8833
Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b).* Form 8834
Qualified Electric Vehicle Credit.* Form 8835
Renewable Electricity, Refined Coal, and Indian Coal Production Credit.( print page 73756)* Form 8838
Consent to Extend the Time To Assess Tax Under Section 367-Gain Recognition Agreement.* Form 8838-P
Consent To Extend the Time To Assess Tax Pursuant to the Gain Deferral Method (Section 721(c)).Form 8842
Election to Use Different Annualization Periods for Corporate Estimated Tax.* Form 8844
Empowerment Zone Employment Credit.Form 8845
Indian Employment Credit.Form 8846
Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips.Form 8848
Consent to Extend the Time to Assess the Branch Profits Tax Under Regulations Sections 1.884-2(a) and (c).* Form 8858
Information Return of U.S. Persons With Respect to Foreign Disregarded Entities (FDEs) and Foreign Branches (FBs).* Form 8858 (SCH M)
Transactions Between Foreign Disregarded Entity (FDE) or Foreign Branch (FB) and the Filer or Other Related Entities.* Form 8864
Biodiesel and Renewable Diesel Fuels Credit.Form 8865
Return of U.S. Persons With Respect to Certain Foreign Partnerships.Form 8865 (SCH G)
Statement of Application for the Gain Deferral Method Under Section 721€.Form 8865 (SCH H)
Acceleration Events and Exceptions Reporting Relating to Gain Deferral Method Under Section 721€.Form 8865 (SCH K-1)
Partner's Share of Income, Deductions, Credits, etc.Form 8865 (SCH K-2)
Partner's Distributive Share Items-International.Form 8865 (SCH K-3)
Partner's Share of Income, Deductions, Credits, etc.-International.Form 8865 (SCH O)
Transfer of Property to a Foreign Partnership.Form 8865 (SCH P)
Acquisitions, Dispositions, and Changes of Interests in a Foreign Partnership.* Form 8866
Interest Computation Under the Look-Back Method for Property Depreciated Under the Income Forecast Method.Form 8869
Qualified Subchapter S Subsidiary Election.* Form 8873
Extraterritorial Income Exclusion.* Form 8874
New Markets Credit.Form 8875
Taxable REIT Subsidiary Election.* Form 8878-A
IRS e-file Electronic Funds Withdrawal Authorization for Form 7004.Form 8879-CORP
E-file Authorization for Corporations.Form 8879-PE
IRS e-file Signature Authorization for Form 1065.* Form 8881
Credit for Small Employer Pension Plan Startup Costs.* Form 8882
Credit for Employer-Provided Childcare Facilities and Services.* Form 8883
Asset Allocation Statement Under Section 338.* Form 8886
Reportable Transaction Disclosure Statement.* Form 8896
Low Sulfur Diesel Fuel Production Credit.* Form 8900
Qualified Railroad Track Maintenance Credit.* Form 8902
Alternative Tax on Qualified Shipping Activities.* Form 8903
Domestic Production Activities Deduction.* Form 8906
Distilled Spirits Credit.* Form 8908
Energy Efficient Home Credit.* Form 8910
Alternative Motor Vehicle Credit.* Form 8911
Alternative Fuel Vehicle Refueling Property Credit.* Form 8911 Schedule A
Alternative Fuel Vehicle Refueling Property.* Form 8912
Credit to Holders of Tax Credit Bonds.Form 8916
Reconciliation of Schedule M-3 Taxable Income with Tax Return Taxable Income for Mixed Groups.Form 8916-A
Supplemental Attachment to Schedule M-3.* Form 8918
Material Advisor Disclosure Statement.Form 8923
Mining Rescue Team Training Credit.* Form 8925
Report of Employer-Owned Life Insurance Contracts.* Form 8926
Disqualified Corporate Interest Expense disallowed under section 163(j) and Related Information.* Form 8927
Determination Under Section 860€(4) by a Qualified Investment Entity.* Form 8932
Credit for Employer Differential Wage Payments.* Form 8933
Carbon Oxide Sequestration Credit.* Form 8933 Sch A
Disposal or Enhanced Oil Recovery Owner Certification.* Form 8933 Sch B
Disposal Operator Certification.* Form 8933 Sch C
Enhanced Oil Recovery Operator Certification.* Form 8933 Sch D
Recapture Certification.* Form 8933 Sch E
Election Certification.* Form 8933 Sch F
Utilization Certification.* Form 8936
Clean Vehicle Credit.* Form 8936 Sch A
Clean Vehicle Credit Amount.Form 8936-A
Qualified Commercial Clean Vehicle Credit.Form 8936-A Sch 1
Schedule for Qualified Commercial Clean Vehicle.* Form 8937
Report of Organizational Actions Affecting Basis of Securities.* Form 8938
Statement of Foreign Financial Assets.* Form 8941
Credit for Small Employer Health Insurance Premiums.* Form 8947
Report of Branded Prescription Drug Information.* Form 8966
FATCA Report.* Form 8966-C
Cover Sheet for Form 8966 Paper Submissions.* Form 8975
Country-by-Country Report.( print page 73757)* Form 8975 Sch A
Tax Jurisdiction and Constituent Entity Information.Form 8978
Partner's Additional Reporting Year Tax.Form 8978-Sch-A
Partners Additional Reporting Year Tax.Form 8979
Partnership Representative Revocation/Resignation and Designation.Form 8990
Limitation on Business Interest Expense IRC 163(j).Form 8991
Tax on Base Erosion Payments of Taxpayers with Substantial Gross Receipts.Form 8992
U.S Shareholder Calculation of Global Intangible Low-Taxed Income (GILTI).Form 8992 Sch-A
Schedule A, Global Intangible Low-taxed Income (GILTI).Form 8992-Sch-B
Calculation of Global Intangible Low-Taxed Income (GILTI) for Members of a U.S. Consolidated Group Who Are U.S. Shareholders of a CFC.Form 8993
Section 250 Deduction for Foreign-Derived Intangible Income (FDII)and Global Intangible Low-Taxed Income (GILTI).* Form 8994
Employer Credit for Paid Family and Medical Leave.* Form 8995
Qualified Business Income Deduction Simplified Computation.* Form 8995-A
Qualified Business Income Deduction.* Form 8995-A (SCH A)
Specified Service Trades or Businesses.* Form 8995-A (SCH B)
Aggregation of Business Operations.* Form 8995-A (SCH C)
Loss Netting And Carryforward.* Form 8995-A (SCH D)
Special Rules for Patrons Of Agricultural Or Horticultural Cooperatives.Form 8996
Qualified Opportunity Fund.Form 8997
Initial and Annual Statement of Qualified Opportunity Fund (QOF) Investments.Form 926
Return by a U.S. Transferor of Property to a Foreign Corporation.Form 965-B
Corporate and Real Estate Investment Trust (REIT) Report of Net 965 Tax Liability and Electing REIT Report of 965 Amounts.Form 965-C
Transfer Agreement Under Section 965(h)(3).Form 965-D
Transfer Agreement Under 965(i)(2).Form 965-E
Consent Agreement Under 965(i)(4)(D).Form 966
Corporate Dissolution or Liquidation.* Form 970
Application to Use LIFO Inventory Method.* Form 972
Consent of Shareholder to Include Specific Amount in Gross Income.Form 973
Corporation Claim for Deduction for Consent Dividends.Form 976
Claim for Deficiency Dividends Deductions by a Personal Holding Company, Regulated Investment Company, or Real Estate Investment Trust.* Form 982
Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment).* Form SS-4
Application for Employer Identification Number.* Form SS-4(PR)
Solicitud de Número de Identificación Patronal (EIN).* Form T (TIMBER)
Forest Activities Schedule.* Form W-8BEN
Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding (Individuals).* Form W-8BEN(E)
Certificate of Entities Status of Beneficial Owner for United States Tax Withholding (Entities).* Form W-8ECI
Certificate of Foreign Person's Claim That Income is Effectively Connected With the Conduct of a Trade or Business in the United States.* Form W-8IMY
Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S. Branches for United States Tax Withholding and ReportingForms marked with an asterisk (*) are also filed by other taxpayers (
                        *e.g.,*
                         individuals, tax-exempt organizations).
 Appendix B Previous OMB No.
Title1545-0731
Definition of an S Corporation.1545-0746
LR-100-78 (Final) Creditability of Foreign Taxes.1545-0755
Related Group Election With Respect to Qualified Investments in Foreign Base Company Shipping Operations.1545-0771
TD 8864 (Final); EE-63-88 (Final and temp regulations) Taxation of Fringe Benefits and Exclusions From Gross Income for Certain Fringe Benefits; IA-140-86 (Temporary) Fringe Benefits Treas reg 1.274.1545-0807
(TD 7533) Final, DISC Rules on Procedure and Administration; Rules on Export Trade Corporations, and (TD 7896) Final, Income from Trade Shows.1545-0879
TD 8426—Certain Returned Magazines, Paperbacks or Records (IA-195-78).1545-1018
FI-27-89 (Temporary and Final) Real Estate Mortgage Investment Conduits; Reporting Requirements and Other Administrative Matters; FI-61-91 (Final) Allocation of Allocable Investment.1545-1041
TD 8316 Cooperative Housing Corporations.1545-1051
TD 8556 (Final)—Computation and Characterization of Income and Earnings and Profits Under the Dollar Approximate Separate Transactions Method of Accounting
                             (DASTM).1545-1068
T.D. 8618—Definition of a Controlled Foreign Corporation, Foreign Base Company Income, and Foreign Personal Holding Company Income of a Controlled Foreign Corporation (INTL-362-88).1545-1070
Effectively connected income and the branch profits tax.( print page 73758)1545-1072
INTL-952-86 (Final-TD 8410) and TD 8228 Allocation and Apportionment of Interest Expense and Certain Other Expenses.1545-1083
Treatment of Dual Consolidated Losses.1545-1093
Final Minimum Tax-Tax Benefit Rule (TD 8416).1545-1102
PS-19-92 (TD 9420—Final) Carryover Allocations and Other Rules Relating to the Low-Income Housing Credit.1545-1130
Special Loss Discount Account and Special Estimated Tax Payments for Insurance Companies.1545-1146
Applicable Conventions Under the Accelerated Cost.1545-1191
Information with Respect to Certain Foreign-Owned Corporations—IRC Section 6038A.1545-1218
CO-25-96 (TD 8824—Final) Regulations Under Section 1502 of the Internal Revenue Code of 1986; Limitations on Net Operating Loss Carryforwards and Certain Built-in Losses and Credits Following.1545-1224
T. D. 8337 (Final) Allocation and Apportionment of Deduction for State Income Taxes (INTL-112-88).1545-1233
Adjusted Current Earnings (IA-14-91) (Final).1545-1237
REG-209831-96 (TD 8823) Consolidated Returns—Limitation on the Use of Certain Losses and Deductions.1545-1251
TD 8437—Limitations on Percentage Depletion in the Case of Oil and Gas Wells.1545-1254
TD 8396—Conclusive Presumption of Worthlessness of Debts Held by Banks (FI-34-91).1545-1260
CO-62-89 (Final) Final Regulations under Section 382 of the Internal Revenue Code of 1986; Limitations on Corporate Net Operating Loss Carryforwards.1545-1271
Treatment of transfers of stock or securities to foreign corporations.1545-1275
Limitations on net operating loss carryforwards and certain built-in losses following ownership change.1545-1287
FI-3-91 (TD 8456—Final) Capitalization of Certain Policy Acquisition Expenses.1545-1290
TD 8513—Bad Debt Reserves of Banks.1545-1299
TD 8459—Settlement Funds.1545-1300
Treatment of Acquisition of Certain Financial Institutions: Certain Tax Consequences of Federal Financial Assistance to Financial Institutions.1545-1308
TD 8449 (Final) Election, Revocation, Termination, and Tax Effect of Subchapter S Status.1545-1324
CO-88-90 (TD 8530) Limitation on Net Operating Loss Carryforwards and Certain Built-in Losses Following Ownership Change; Special Rule for Value of a Loss Corporation Under the Jurisdiction.1545-1338
Election Out of Subchapter K for Producers of Natural Gas—TD 8578.1545-1344
TD 8560 (CO-30-92) Consolidated Returns—Stock Basis and Excess Loss Accounts, Earnings and Profits, Absorption of Deductions and Losses, Joining and Leaving Consolidated Groups, Worthless (Final).1545-1352
TD 8586 (Final) Treatment of Gain From Disposition of Certain Natural Resource Recapture Property.1545-1357
PS-78-91 (TD 8521)(TD 8859) Procedures for Monitoring Compliance with Low-Income Housing Credit Requirements; PS-50-92 Rules to Carry Out the Purposes of Section 42 and for Correcting.1545-1364
Methods To Determine Taxable Income in connection with a Cost Sharing Arrangement—IRC Section 482.1545-1412
FI-54-93 (Final) Clear Reflection of Income in the Case of Hedging Transactions.1545-1433
Consolidated and Controlled Groups—Intercompany Transactions and Related Rules.1545-1434
CO-26-96 (Final) Regulations Under Section 382 of the Internal Revenue Code of 1986; Application of Section 382 in Short Taxable Years and With Respect to Controlled Groups.1545-1438
TD 8643 (Final) Distributions of Stock and Stock Rights.1545-1440
TD 8611, Conduit Arrangements Regulations—Final (INTL-64-93).1545-1447
CO-46-94 (TD 8594—Final) Losses on Small Business Stock.1545-1462
PS-268-82 (TD 8696) Definitions Under Subchapter S of the Internal Revenue Code.1545-1476
Source of Income From Sales of Inventory and Natural Resources Produced in One Jurisdiction and Sold in Another Jurisdiction.1545-1480
TD 8985—Hedging Transactions.1545-1484
TD 8881(Final) REG-242282-97 (formerly Intl-62-90, Intl-32-93, Intl-52-86, and Intl-52-94) General Revision of Regulations Relating to Withholding of Tax on Certain U.S. Source Income Paid to Foreign.1545-1491
TD 8746—Amortizable Bond Premium.1545-1493
TD 8684—Treatment of Gain From the Disposition of Interest in Certain Natural Resource Recapture Property by S Corporations and Their Shareholders.1545-1507
(TD 8701)—Treatment of Shareholders of Certain Passive Investment Companies; (TD 8178)—Passive Foreign Investment Companies.1545-1522
Revenue Procedure 2017-52, 2017-1, 2017-3 Rulings and determination letters.1545-1530
Rev. Proc. 2007-32—Tip Rate Determination Agreement (Gaming Industry); Gaming Industry Tip Compliance Agreement Program.1545-1539
REG-208172-91 (TD 8787—final) Basis Reduction Due to Discharge of Indebtedness.1545-1541
Revenue Procedure 97-27, Changes in Methods of Accounting.1545-1546
Revenue Procedure 97-33, EFTPS (Electronic Federal Tax Payment System).1545-1548
Rev. Proc. 2013-30, Uniform Late S Corporation Election Revenue Procedure.1545-1549
Tip Reporting Alternative Commitment (TRAC) Agreement and Tip Rate Determination (TRDA) for Use in the Food and Beverage Industry.1545-1551
Changes in Methods of Accounting (RP 2016-29).( print page 73759)1545-1555
REG-115795-97 (Final) General Rules for Making and Maintaining Qualified Electing Fund Elections.1545-1556
TD 8786—Source of Income From Sales of Inventory Partly From Sources Within a Possession of the U.S.; Also, Source of Income Derived From Certain Purchases From a Corp. Electing Sec. 936.1545-1558
Rev. Proc. 98-46 (modifies Rev. Proc.97-43)—Procedures for Electing Out of Exemptions Under Section 1.475(c)-1; and Rev. Rul. 97-39, Mark-to-Market Accounting Method for Dealers in Securities.1545-1559
Revenue Procedures 98-46 and 97-44, LIFO Conformity Requirement.1545-1566
Notice 2010-46, Prevention of Over-Withholding of U.S. Tax Avoidance With Respect to Certain Substitute Dividend Payments.1545-1588
Adjustments Following Sales of Partnership Interests.1545-1590
REG-251698-96 (T.D. 8869—Final) Subchapter S Subsidiaries.1545-1617
REG-124069-02 (Final) Section 6038—Returns Required with Respect to Controlled Foreign Partnerships; REG-118966-97 (Final) Information Reporting with Respect to Certain Foreign Partnership.1545-1634
TD 9595 (REG-141399-07) Consolidated Overall Foreign Losses, Separate Limitation Losses, and Overall Domestic Losses.1545-1641
Rev. Proc. 99-17—Mark to Market Election for Commodities Dealers and Securities and Commodities Traders.1545-1642
TD 8853 (Final), Recharacterizing Financing Arrangements Involving Fast-Pay Stock.1545-1646
TD 8851—Return Requirement for United States Persons Acquiring or Disposing of an Interest in a Foreign Partnership, or Whose Proportional Interest in a Foreign Partnership Changes.1545-1647
Revenue Procedure 2001-21 Debt Roll-Ups.1545-1657
Revenue Procedure 99-32—Conforming Adjustments Subsequent to Section 482 Allocations.1545-1658
Purchase Price Allocations in Deemed Actual Asset Acquisitions.1545-1661
Qualified lessee construction allowances for short-term leases.1545-1672
T.D. 9047—Certain Transfers of Property to Regulated Investment Companies (RICs) and Real Estate Investment Trusts (REITs).1545-1675
Treatment of taxable income of a residual interest holder in excess of daily accruals.1545-1677
Exclusions From Gross Income of Foreign Corporations.1545-1684
Pre-Filing Agreements Program.1545-1690
Notice 2000-28, Coal Exports.1545-1699
TD 9715; Rev. Proc. 2015-26 (Formerly TD 9002; Rev Proc 2002-43), Agent for Consolidated Group.1545-1701
Revenue Procedure 2000-37—Reverse Like-kind Exchanges (as modified by Rev Proc. 2004-51).1545-1706
TD 9315—Section 1503(d) Closing Agreement Requests.1545-1711
TD 9273—Stock Transfer Rules: Carryover of Earnings and Taxes (REG-116050-99).1545-1714
Tip Reporting Alternative Commitment (TRAC) for most industries.1545-1716
Employer-Designed Tip Reporting Program for the Food and Beverage Industry (EmTRAC)—Notice 2001-1.1545-1717
Tip Rate Determination Agreement (TRDA) for Most Industries.1545-1718
Source of Income from Certain Space and Ocean Activities; Source of Communications Income (TD 9305—final).1545-1730
Manner of making election to terminate tax-exempt bond financing.1545-1731
Extraterritorial Income Exclusion Elections.1545-1736
Advanced Insurance Commissions—Revenue Procedure 2001-24.1545-1748
Changes in Accounting Periods—REG-106917-99 (TD 8669/Final).1545-1752
Revenue Procedure 2008-38, Revenue Procedure 2008-39, Revenue Procedure 2008-40, Revenue Procedure 2008-41, Revenue Procedure 2008-42.1545-1756
Revenue Procedure 2001-56, Demonstration Automobile Use.1545-1765
T.D. 9171, New Markets Tax Credit.1545-1768
Revenue Procedure 2003-84, Optional Election to Make Monthly Sec. 706 Allocations.1545-1774
Extensions of Time to Elect Method for Determining Allowable Loss.1545-1784
Rev Proc 2002-32 as Modified by Rev Proc 2006-21, Waiver of 60-month Bar on Reconsolidation after Disaffiliation.1545-1786
Changes in Periods of Accounting.1545-1799
Notice 2002-69, Interest Rates and Appropriate Foreign Loss Payment Patterns For Determining the Qualified Insurance Income of Certain Controlled Corporations under Section 954(f).1545-1801
Revenue Procedure 2002-67, Settlement of Section 351 Contingent Liability Tax Shelter Cases.1545-1820
Revenue Procedure 2003-33, Section 9100 Relief for 338 Elections.1545-1828
TD 9048; 9254—Guidance under Section 1502; Suspension of Losses on Certain Stock Disposition (REG-131478-02).1545-1831
TD 9157 (Final) Guidance Regarding the Treatment of Certain Contingent Payment Debt Instruments w/one or more Payments that are Denominated in, or Determined by Reference to, a Nonfunctional Currency.1545-1833
Revenue Procedure 2003-37, Documentation Provisions for Certain Taxpayers Using the Fair Market Value Method of Interest Expense Apportionment.1545-1834
Revenue Procedure 2003-39, Section 1031 LKE (Like-Kind Exchanges) Auto Leasing Programs.( print page 73760)1545-1837
Revenue Procedure 2003-36, Industry Issue Resolution Program.1545-1847
Revenue Procedure 2004-29—Statistical Sampling in Sec. 274 Context.1545-1855
TD 9285—Limitation on Use of the Nonaccrual-Experience Method of Accounting Under Section 448(d)(5).1545-1861
Revenue Procedure 2004-19—Probable or Prospective Reserves Safe Harbor.1545-1870
TD 9107—Guidance Regarding Deduction and Capitalization of Expenditures.1545-1893
Rollover of Gain from Qualified Small Business Stock to Another Qualified Small Business Stock.1545-1900
(TD 9212) Final, Source of Compensation for Labor or Personal Services.1545-1903
TD 9168—Optional 10-Year Write-off of Certain Tax Preferences (REG-124405-03).1545-1905
TD 9289 (Final) Treatment of Disregarded Entities Under Section 752.1545-1906
TD 9210—LIFO Recapture Under Section 1363(d).1545-1915
Notice 2005-4, Fuel Tax Guidance, as modified.1545-1939
Notification Requirement for Transfer of Partnership Interest in Electing Investment Partnership (EIP).1545-1945
26 U.S. Code § 475—Mark to market accounting method for dealers in securities.1545-1946
T.D. 9315 (Final) Dual Consolidated Loss Regulations.1545-1965
TD 9360 (REG-133446-03)(Final) Guidance on Passive Foreign Company (PFIC) Purging Elections.1545-1983
Qualified Railroad Track Maintenance Credit.1545-1986
Notice 2006-47, Elections Created or Effected by the American Jobs Creation Act of 2004.1545-1990
Application of Section 338 to Insurance Companies.1545-2001
Rev. Proc. 2006-16, Renewal Community Depreciation Provisions.1545-2002
Notice 2006-25 (superseded by Notice 2007-53), Qualifying Gasification Project Program.1545-2003
Notice 2006-24, Qualifying Advanced Coal Project Program.1545-2004
Deduction for Energy Efficient Commercial Buildings.1545-2008
Nonconventional Source Fuel Credit.1545-2014
TD 9452—Application of Separate Limitations to Dividends from Noncontrolled Section 902 Corporations.1545-2017
Notice 2006-46 Announcement of Rules to be included in Final Regulations under Section 897(d) and (e) of the Internal Revenue Code.1545-2019
TD 9451—Guidance Necessary to Facilitate Business Election Filing; Finalization of Controlled Group Qualification Rules (TD 9329).1545-2028
Fuel Cell Motor Vehicle Credit.1545-2030
REG-120509-06 (TD 9465—Final), Determination of Interest Expense Deduction of Foreign Corporations.1545-2036
Taxation and Reporting of REIT Excess Inclusion Income by REITs, RICs, and Other Pass-Through Entities (Notice 2006-97).1545-2070
Rev. Proc. 2007-48 Rotable Spare Parts Safe Harbor Method.1545-2072
Revenue Procedure 2007-35—Statistical Sampling for Purposes of Section 199.1545-2091
TD 9512 (Final)—Nuclear Decommissioning Funds.1545-2096
Loss on Subsidiary Stock—REG-157711-02 (TD 9424—Final).1545-2103
Election to Expense Certain Refineries.1545-2110
REG-127770-07 (Final), Modifications of Commercial Mortgage Loans Held by a Real Estate Mortgage Investment Conduit.1545-2114
S Corporation Guidance under AJCA of 2004 (TD 9422 Final—REG-143326-05).1545-2125
REG-143544-04 Regulations Enabling Elections for Certain Transaction Under Section 336(e).1545-2133
Rev. Proc. 2009-16, Section 168(k)(4) Election Procedures and Rev. Proc. 2009-33, Section 168(k)(4) Extension Property Elections.1545-2134
Notice 2009-41—Credit for Residential Energy Efficient Property.1545-2145
Notice 2009-52, Election of Investment Tax Credit in Lieu of Production Tax Credit; Coordination with Department of Treasury Grants for Specified Energy Property in Lieu of Tax Credits.1545-2147
Internal Revenue Code Section 108(i) Election.1545-2149
Treatment of Services Under Section 482; Allocation of Income and Deductions From Intangibles; Stewardship Expense (TD 9456).1545-2150
Notice 2009-58, Manufacturers' Certification of Specified Plug-in Electric Vehicles.1545-2151
Qualifying Advanced Energy Project Credit—Notice 2013-12.1545-2153
Notice 2009-83—Credit for Carbon Dioxide Sequestration Under Section 45Q.1545-2155
TD 9469 (REG-102822-08) Section 108 Reduction of Tax Attributes for S Corporations.1545-2156
Revenue Procedure 2010-13, Disclosure of Activities Grouped under Section 469.1545-2158
Notice 2010-54: Production Tax Credit for Refined Coal.1545-2171
TD 9490—Extended Carryback of Losses to or from a Consolidated Group.1545-2183
Transfers by Domestic Corporations That Are Subject to Section 367(a)(5); Distributions by Domestic Corporations That Are Subject to Section 1248(f). (TD 9614 & 9615).1545-2186
TD 9504, Basis Reporting by Securities Brokers and Basis Determination for Stock; TD 9616, TD9713, and TD 9750.1545-2194
Rules for Certain Rental Real Estate Activities.1545-2209
REG-112805-10—Branded Prescription Drugs.1545-2242
REG-135491-10—Updating of Employer Identification Numbers.1545-2245
REG-160873-04—American Jobs Creation Act Modifications to Section 6708, Failure to Maintain List of Advisees With Respect to Reportable Transactions.1545-2247
TD 9633—Limitations on Duplication of Net Built-in Losses.( print page 73761)1545-2259
Performance & Quality for Small Wind Energy Property.1545-2276
Safe Harbor for Inadvertent Normalization Violations.* 1545-2291
TD 9866 (REG-951A) and Notice 2020-69 (S Corporation Guidance under Section 958 (Rules for Determining Stock Ownership) and Guidance Regarding the Treatment of Qualified Improvement Property under the Alternative Depreciation System for Purposes of the QBAI Rules for FDII and GILTI (NOT-114860-20).1545-0123
Notice 2024-60—Required Procedures to Claim a Section 45Q Credit for Utilization of Carbon Oxide.1545-0123
TD 9993—Transfer of Certain Credits.1545-0123
TD 9998—Increased Amounts of Credit or Deduction for Satisfying Certain Prevailing Wage and Registered Apprenticeship Requirements.1545-0123
TD 10004—Guidance Under Section 367(b) Related to Certain Triangular Reorganizations and Inbound Nonrecognition Transactions.* Merged into 1545-0123 since the last OMB approval.


[FR Doc. 2024-20568 Filed 9-10-24; 8:45 am] BILLING CODE 4830-01-P