[Federal Register Volume 70, Number 180 (Monday, September 19, 2005)]
[Notices]
[Pages 54974-54981]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 05-18505]


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DEPARTMENT OF THE TREASURY


Submission to OMB for Approval and Request for Comment for Form 
1040 and Schedules A, B, C, C-EZ, D, D-1, E, EIC, F, H, J, R, and SE, 
Form 1040A and Schedules 1, 2, and 3, Form 1040EZ, Form 1040X, and All 
Attachments to These Forms

SUMMARY: The Department of the Treasury has submitted the public 
information collections described in this notice to the Office of 
Management and Budget (OMB) for review and approval under the Paperwork 
Reduction Act of 1995, Public Law 104-13.

DATES: Written comments should be received on or before October 19, 
2005, to be assured of consideration.

ADDRESSES: Copies of the submission may be obtained by contacting the 
Internal Revenue Service by e-mail (<a href="/cdn-cgi/l/email-protection#66210a0308084836482d0f140d0a070802260f141548010910"><span class="__cf_email__" data-cfemail="2b6c474e4545057b0560425940474a454f6b425958054c445d">[email protected]</span></a>) or by 
calling (202) 622-3428 (not a toll-free call).
    Comments regarding this information collection should be addressed 
to OMB by e-mail (<a href="/cdn-cgi/l/email-protection#bffed3dac7ded1dbdacde0eb91e0f7cad1cbffd0d2dd91dad0cf91d8d0c9"><span class="__cf_email__" data-cfemail="2968454c5148474d4c5b767d0776615c475d6946444b074c4659074e465f">[email protected]</span></a>) or by paper mail to 
Desk Officer for the

[[Page 54975]]

Department of the Treasury, Office of Information and Regulatory 
Affairs, Office of Management and Budget, New Executive Office 
Building, Washington, DC 20503 and to the Treasury Department by e-mail 
(<a href="/cdn-cgi/l/email-protection#24694d474c4541480a764b464d4a574b4a64404b0a50564145570a434b52"><span class="__cf_email__" data-cfemail="8dc0e4eee5ece8e1a3dfe2efe4e3fee2e3cde9e2a3f9ffe8ecfea3eae2fb">[email protected]</span></a>) or by paper mail to Clearance Officer, 
Department of the Treasury, Room 11000, 1750 Pennsylvania Avenue, NW., 
Washington, DC 20220.

SUPPLEMENTARY INFORMATION: The Department of the Treasury and the 
Internal Revenue Service, as part of our continuing efforts to reduce 
paperwork and respondent burden, invite the general public and other 
Federal agencies to take this opportunity to comment on proposed and 
continuing information collections, as required by the Paperwork 
Reduction Act of 1995 (PRA), Public Law 104-13 (44 U.S.C. 
3506(c)(2)(A)). This notice requests comments on all forms used by 
individual taxpayers: Form 1040, U.S. Individual Income Tax Return, and 
Schedules A, B, C, C-EZ, D, D-1, E, EIC, F, H, J, R, and SE; Form 1040A 
and Schedules 1, 2, and 3; Form 1040EZ; Form 1040X; and all attachments 
to these forms (see the Appendix to this notice). With this notice, the 
IRS is again announcing significant changes to (1) the manner in which 
tax forms used by individual taxpayers will be approved under the PRA 
and (2) its method of estimating the paperwork burden imposed on 
individual taxpayers.

Change in PRA Approval of Forms Used by Individual Taxpayers

    Under the PRA, OMB assigns a control number to each ``collection of 
information'' that it reviews and approves for use by an agency. 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 individual 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 ``New Burden Model,'' the IRS' 
new Individual Taxpayer Burden Model (ITBM) estimates of taxpayer 
burden are based on taxpayer characteristics and activities, taking 
into account, among other things, the forms and schedules generally 
used by those groups of individual taxpayers and the recordkeeping and 
other activities needed to complete those forms. The ITBM represents 
the first phase of a long-term effort to improve the ability of IRS to 
measure the burden imposed on various groups of taxpayers by the 
Federal tax system. While the new methodology provides a more accurate 
and comprehensive description of individual taxpayer burden, it does 
not estimate burden on a form-by-form basis, as has been done under the 
previous methodology. When the prior 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 basis was an appropriate 
methodology. Today, about 85 percent of all individual tax returns are 
prepared utilizing computer software (either by the taxpayer or a paid 
provider), and about 15 percent are prepared manually. In this 
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 measurement of taxpayer burden. The 
new 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 195 forms used by individual taxpayers. These 
include Forms 1040, 1040A, 1040 EZ, and their schedules and all the 
forms individual taxpayers attach to their tax returns (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.
    Since the ITBM does not estimate burden on a form-by-form basis, 
IRS is no longer able to provide burden estimates for each tax form 
used by individuals. The ITBM estimates the aggregate burden imposed on 
individual taxpayers, based upon their tax-related characteristics and 
activities. IRS therefore will seek OMB approval of all 195 individual 
tax forms as a single ``collection of information.'' The aggregate 
burden of these tax forms will be accounted for under OMB Control 
Number 1545-0074, which is currently assigned to Form 1040 and its 
schedules. OMB Control Number 1545-0074 will be displayed on all 
individual tax forms and other information collections.
    As a result of this change, burden estimates for individual 
taxpayers 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 
``PRA Submission to OMB.'' Since a number of forms used by individual 
taxpayers are also used by corporations, partnerships, and other kinds 
of taxpayers, there will be a transition period during which IRS will 
report different burden estimates for individual taxpayers and for 
other taxpayers using the same forms. For those forms used by both 
individual and other taxpayers, IRS will display two OMB Control 
Numbers (1545-0074 and the OMB Control Numbers currently assigned to 
these forms) and provide two burden estimates. The burden estimates for 
individual taxpayers will be reported and accounted for as described in 
this notice. The burden estimates for other users of these forms will 
be reported under the existing methodology, which is based on form 
length and complexity.\1\
---------------------------------------------------------------------------

    \1\ As IRS continues to develop the new burden model, the new 
method of estimating burden will be expanded to cover other groups 
of taxpayers (corporations, partnerships, tax-exempt entities, 
etc.).
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New Burden Model

    Data from the new ITBM revises the estimates of the levels of 
burden experienced by individual taxpayers when complying with the 
Federal tax laws. It replaces the earlier burden measurement developed 
in the mid-1980s. Since that time, improved technology and modeling 
sophistication have enabled the IRS to improve the

[[Page 54976]]

burden estimates. The new model 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 new ITBM also represents 
a substantial step forward in the IRS' ability to assess likely impacts 
of administrative and legislative changes on individual taxpayers.
    The ITBM's approach to measuring burden focuses on the 
characteristics and activities of individual taxpayers rather than the 
forms they use. Key determinants of taxpayer burden in the model are 
the way the taxpayer prepares the return (e.g. with software or paid 
preparer) and the taxpayer's activities, such as recordkeeping and tax 
planning. In contrast, the previous estimates primarily focused on the 
length and complexity of each tax form. The changes between the old and 
new burden estimates are due to the improved ability of the new 
methodology to measure burden and the expanded scope of what is 
measured. These changes create a one-time shift in the estimate of 
burden levels that reflects the better measurement of the new model. 
The differences in estimates between the models do not reflect any 
change in the actual burden experienced by taxpayers. Comparisons 
should not be made between these and the earlier published estimates, 
because the models measure burden in different ways.

Methodology

    Burden is defined as the time and out-of-pocket costs incurred by 
taxpayers to comply with the Federal tax system. For the first time, 
the time expended and the out-of-pocket costs are estimated separately. 
The new methodology distinguishes among preparation methods, taxpayer 
activities, types of individual taxpayer, filing methods, and income 
levels. Indicators of complexity in tax laws as reflected in tax forms 
and instructions are incorporated in the model. The new model follows 
IRS' classification of taxpayer types: individual taxpayers are 
taxpayers who file any type of Form 1040. ``Self-Employed'' taxpayers 
are individual taxpayers who file a Form 1040 and a Schedule C, C-EZ, 
E, or F, or Form 2106. All other individual taxpayers using a Form 1040 
are ``Wage and Investment'' taxpayers.
    The taxpayer's choice of preparation method is identified as a 
major factor influencing burden levels. The preparation methods are:
    <bullet> Self-prepared without software
    <bullet> Self-prepared with software
    <bullet> Used a paid tax preparer
    The separate types of taxpayer activities measured in the model 
are:
    <bullet> Recordkeeping
    <bullet> Form completion
    <bullet> Form submission (electronic and paper)
    <bullet> Tax planning
    <bullet> Use of services (IRS and paid professional)
    <bullet> Gathering tax materials

Taxpayer Burden Estimates

    Tables 1, 2, and 3 show the burden model estimates. In tax year 
2003 the burden of all individual taxpayers filing Forms 1040, 1040A or 
1040EZ averaged about 23 hours per return filed, or a total of more 
than 3 billion hours. Similarly, the average out-of-pocket taxpayer 
costs were estimated to be $179 per return filed or a total of $23.4 
billion. Including associated forms and schedules, taxpayers filing 
Form 1040 had an average burden of about 30 hours, taxpayers filing 
Form 1040A averaged about 9 hours, and those filing 1040 EZ averaged 
about 7 hours.
    The data shown are the best estimates from tax returns filed for 
2003 currently available as of June 27, 2005. The estimates are subject 
to change as new forms and data become available. Estimates for 
combinations of major forms and schedules commonly used will be 
available and the most up-to-date estimates and supplementary 
information can be found on the IRS Web site: http://www.irs.gov.

PRA Submission to OMB

    Title: U.S. Individual Income Tax Return.
    OMB Number: 1545-0074.
    Type of Review: Extension; Revision; New Collection.
    Form Numbers: Form 1040 and Schedules A, B, C, C-EZ, D, D-1, E, 
EIC, F, H, J, R, and SE; Form 1040A and Schedules 1, 2 and 3; Form 
1040EZ; Form 1040X; and all attachments to these forms (see the 
Appendix to this notice).
    Abstract: These forms are used by individuals to report their 
income tax liability. The data is used to verify that the items 
reported on the forms are correct, and also for general statistics use.
    Current Actions: Changes are being made to the forms and the method 
of burden computation; several new forms are included in the 
submission.
    Type of Review: Extension or revision of currently approved 
collections; new collections.
    Affected Public: Individuals or households.
    Estimated Number of Respondents: 130,200,000.
    Total Estimated Time: 3.0 billion hours.
    Estimated Average Time Per Respondent: 23.3 hours.
    Total Estimated Out-of-Pocket Costs: $23.4 billion.
    Estimated Average Out-of-Pocket Cost Per Respondent: $179.

                              Table 1.--Taxpayer Burden for Individual Taxpayers Who Filed Form 1040, by Preparation Method
--------------------------------------------------------------------------------------------------------------------------------------------------------
                                                                                                      Average burden
                                                                 ---------------------------------------------------------------------------------------
                                                       Number of     Average for all        Self-prepared      Self-prepared with     Prepared by paid
        Major form filed or type of taxpayer            returns    preparation methods  without tax software      tax  software         professional
                                                      (millions) ---------------------------------------------------------------------------------------
                                                                    Hours      Costs      Hours      Costs      Hours      Costs      Hours      Costs
--------------------------------------------------------------------------------------------------------------------------------------------------------
All Taxpayers Filing Form 1040, 1040A and 1040EZ....       130.2       23.3       $179       16.4        $17       27.9        $44       22.9       $268
Major Form Filed:
Taxpayers Filing Form 1040 (and associated forms)...        88.2       30.5        242       26.9         21       36.6         52       28.7        338
Taxpayers Filing Form 1040A (and associated forms)..        23.3        9.1         62       10.8         29       11.5         44        7.4         82
Taxpayers Filing Form 1040EZ........................        18.7        7.2         29        7.0  .........      110.1          9        5.5         60
Type of Taxpayer*:
    Wage and Investment.............................        94.6       11.8         93       11.5         14       17.8         35        9.0        142

[[Page 54977]]

 
    Self-Employed...................................        35.6       53.9        410       48.5         31       68.4         81       53.9       522
--------------------------------------------------------------------------------------------------------------------------------------------------------
Note: Detail may not add to total due to rounding.
* You are a ``Wage and Investment'' taxpayer (as defined by IRS) if you did not file a Schedule C, Schedule C-EZ, Schedule E, Schedule F, or Form 2106.
  If you filed a Schedule C, Schedule C-EZ, E, or F, or Form 2106, you are a ``Self-Employed'' taxpayer.


                    Table 2.--Taxpayer Burden for Taxpayers Who Filed Form 1040, by Preparation Method and Combination of Forms Filed
--------------------------------------------------------------------------------------------------------------------------------------------------------
                                                                                              Average burden
                                                 -------------------------------------------------------------------------------------------------------
  Type of taxpayer * and common combination of         Average for all        Self-prepared without    Self-prepared with tax       Prepared by paid
                   forms filed                       preparation methods          tax software                software                professional
                                                 -------------------------------------------------------------------------------------------------------
                                                     Hours        Costs        Hours        Costs        Hours        Costs        Hours        Costs
--------------------------------------------------------------------------------------------------------------------------------------------------------
                                                Common Filing Combinations of Wage & Investment Taxpayers
--------------------------------------------------------------------------------------------------------------------------------------------------------
Wage and Investment Taxpayers...................         11.8          $93         11.5          $14         17.8          $35          9.0         $142
Form 1040 and other forms and schedules, but not          9.2           88         12.2           17         15.8           34          6.6          118
 Schedules A and D..............................
Form 1040 and Schedule A and other forms and             16.3          126         19.2           17         22.6           41         11.9          198
 schedules, but not Schedule D..................
Form 1040 and Schedule D and other forms and             17.6          159         22.5           14         27.3           48         12.9          223
 schedules, but not Schedule A..................
Form 1040 and Schedules A and D and other forms          24.6          239         32.8           13         35.4           44         18.1          365
 and schedules..................................
-------------------------------------------------
                                                 Common Filing Combinations of Self -Employed Taxpayers
--------------------------------------------------------------------------------------------------------------------------------------------------------
Self-Employed Taxpayers.........................         53.9          410         48.5           31         68.4           81         53.9          522
Form 1040 and Schedule C and other forms and             59.4          245         51.4           24         74.6           63         56.1          323
 schedules, but not Schedules E or F or Form
 2106...........................................
Form 1040 and Schedule E and other forms and             44.7          591         37.5           43         57.7          100         42.8          717
 schedules, but not Schedules C or F or Form
 2106...........................................
Form 1040 and Schedule F and other forms and             34.8          238         38.1           37         49.7           81         34.8          238
 schedules, but not Schedules C or E or Form
 2106...........................................
Form 1040 and Form 2106 and other forms and              55.4          242         42.0           32         62.5           80         55.8          283
 schedules but not Schedules C, E, or F.........
Form 1040 and forms and schedules including more         69.4          618         72.0           40         88.3           99         65.7         746
 than one of the SE forms (Schedules C, E, or F
 or Form 2106)..................................
--------------------------------------------------------------------------------------------------------------------------------------------------------
* You are a ``Wage and Investment'' taxpayer (as defined by IRS) if you did not file a Schedule C, Schedule C-EZ, Schedule E, Schedule F, or Form 2106.
  If you filed a Schedule C, Schedule C-EZ, E, or F, or Form 2106, you are a ``Self-Employed'' taxpayer.


[[Page 54978]]


                                        Table 3.--Taxpayer Burden for Taxpayers Who Filed Form 1040, by Activity
--------------------------------------------------------------------------------------------------------------------------------------------------------
                                                                            Average time burden of taxpayer activities  (hours per return)
                                                              Percent of -------------------------------------------------------------------   Average
                      Form or schedule                         returns                                    Tax          Form      All other     cost per
                                                                files      Total time  Recordkeeping    planning    completion   activities     return
--------------------------------------------------------------------------------------------------------------------------------------------------------
All Taxpayers..............................................          100         23.3          14.1           3.2          3.2          2.8         $179
    Form 1040..............................................           68         30.5          19.1           4.2          3.8          3.5          242
    Form 1040A.............................................           18          9.1           4.3           1.1          1.9          1.8           63
    Form 1040EZ............................................           14          7.2           2.5           1.5          2.1          1.2           29
Type of Taxpayer *.........................................          100  ...........  .............  ...........  ...........  ...........  ...........
    Wage and Investment....................................           73         11.8           5.0           2.3          2.7          1.8           93
    Self-Employed..........................................           27         53.9          38.1           5.8          4.4          1.2         410
--------------------------------------------------------------------------------------------------------------------------------------------------------
Note: Detail may not add to total due to rounding.
* You are a ``Wage and Investment'' taxpayer (as defined by IRS) if you did not file a Schedule C, Schedule C-EZ, Schedule E, Schedule F, or Form 2106.
  If you filed a Schedule C, Schedule C-EZ, E, or F, or Form 2106, you are a ``Self-Employed taxpayer.''

    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 should be submitted to OMB and the Treasury Department as 
indicated above. 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. All comments will become a matter of public 
record.

    Dated: September 13, 2005.
Michael A. Robinson,
Treasury Department Clearance Officer.

                                                    Appendix
----------------------------------------------------------------------------------------------------------------
                  OMB                                      Form                                Title
----------------------------------------------------------------------------------------------------------------
0074...................................  1040...................................  U.S. Individual Income Tax
                                                                                   Return.
0085...................................  1040 A.................................  U.S. Individual Income Tax
                                                                                   Return.
0675...................................  1040 EZ................................  Income Tax Return for Single
                                                                                   and Joint Filers With No
                                                                                   Dependents.
0091...................................  1040X..................................  Amended U.S. Individual Income
                                                                                   Tax Return.
0089...................................  1040NR.................................  U.S. Nonresident Alien Income
                                                                                   Tax Return.
1468...................................  1040 NR-EZ.............................  U.S. Income Tax Return for
                                                                                   Certain Nonresident Aliens
                                                                                   With No Dependents.
0026...................................  926....................................  Return by a U.S.Transferor of
                                                                                   Property to a Foreign
                                                                                   Corporation.
0042...................................  970....................................  Application To Use LIFO
                                                                                   Inventory Method.
0134...................................  1128...................................  Application to Adopt, Change,
                                                                                   or Retain a Tax Year.
0145...................................  2439...................................  Notice to Shareholder of
                                                                                   Undistributed Long-Term
                                                                                   Capital Gains.
0152...................................  3115...................................  Application for Change in
                                                                                   Accounting Method.
0155...................................  3468...................................  Investment Credit.
0159...................................  3520...................................  Annual Return To Report
                                                                                   Transactions With Foreign
                                                                                   Trusts and Receipt of Certain
                                                                                   Foreign Gifts.
0895...................................  3800...................................  General Business Credit.
0166...................................  4255...................................  Recapture of Investment
                                                                                   Credit.
0172...................................  4562...................................  Depreciation and Amortization.
0184...................................  4797...................................  Sales of Business Property.
0704...................................  5471...................................  Information Return of U.S.
                                                                                   Persons With Respect To
                                                                                   Certain Foreign Corporations.
0216...................................  5713...................................  International Boycott Report.
0219...................................  5884...................................  Work Opportunity Credit.
0231...................................  6478...................................  Credit for Alcohol Used as
                                                                                   Fuel.
0619...................................  6765...................................  Credit for Increasing Research
                                                                                   Activities.
0790...................................  8082...................................  Notice of Inconsistent
                                                                                   Treatment or Administrative
                                                                                   Adjustment Request (AAR).
0881...................................  8271...................................  Investor Reporting of Tax
                                                                                   Shelter Registration Number.
0984...................................  8586...................................  Low-Income Housing Credit.
1021...................................  8594...................................  Asset Acquisition Statement.
0988...................................  8609 SCH A.............................  Annual Statement.
1035...................................  8611...................................  Recapture of Low-Income
                                                                                   Housing Credit.
1002...................................  8621...................................  Return by a Shareholder of a
                                                                                   Passive Foreign Investment
                                                                                   Company or Qualified Electing
                                                                                   Fund.
1031...................................  8697...................................  Interest Computation Under the
                                                                                   Look-Back Method for
                                                                                   Completed Long-Term
                                                                                   Contracts.
1505...................................  8820...................................  Orphan Drug Credit.
1205...................................  8826...................................  Disabled Access Credit.
1282...................................  8830...................................  Enhanced Oil Recovery Credit.
1362...................................  8835...................................  Renewable Electricity and
                                                                                   Refined Coal Production
                                                                                   Credit.

[[Page 54979]]

 
1444...................................  8844...................................  Empowerment Zone and Renewal
                                                                                   Community Employment Credit.
1417...................................  8845...................................  Indian Employment Credit.
1414...................................  8846...................................  Credit for Employer Social
                                                                                   Security and Medicare Taxes
                                                                                   Paid on Certain Employee
                                                                                   Tips.
1416...................................  8847...................................  Credit for Contributions to
                                                                                   Selected Community
                                                                                   Development Corporations.
1910...................................  8858...................................  Information Return of U.S.
                                                                                   Persons With Respect to
                                                                                   Foreign Disregarded Entities.
1606...................................  8860...................................  Qualified Zone Academy Bond
                                                                                   Credit.
1569...................................  8861...................................  Welfare-to-Work Credit.
1924...................................  8864...................................  Biodiesel Fuels Credit.
1668...................................  8865...................................  Return of U.S. Persons With
                                                                                   Respect To Certain Foreign
                                                                                   Partnerships.
1622...................................  8866...................................  Interest Computation Under the
                                                                                   Look-Back Method for Property
                                                                                   Depreciated Under the Income
                                                                                   Forecast Method.
1722...................................  8873...................................  Extraterritorial Income
                                                                                   Exclusion.
1804...................................  8874...................................  New Markets Credit.
1810...................................  8881...................................  Credit for Small Employer
                                                                                   Pension Plan Startup Costs.
1809...................................  8882...................................  Credit for Employer-Provided
                                                                                   Childcare Facilities and
                                                                                   Services.
1800...................................  8886...................................  Reportable Transaction
                                                                                   Disclosure Statement.
1914...................................  8896...................................  Low Sulfur Diesel Fuel
                                                                                   Production Credit.
NEW....................................  8900...................................  Qualified Railroad Track
                                                                                   Maintenance Credit.
NEW....................................  8903...................................  Domestic Production Activities
                                                                                   Deduction.
0007...................................  T (Timber).............................  Forest Activities Schedules.
0043...................................  972....................................  Consent of Shareholder To
                                                                                   Include Specific Amount in
                                                                                   Gross Income.
0704...................................  5471 SCH J.............................  Accumulated Earnings and
                                                                                   Profits (E&P) of Controlled
                                                                                   Foreign Corporation.
0704...................................  5471 SCH M.............................  Transactions Between
                                                                                   Controlled Foreign
                                                                                   Corporation and Shareholders
                                                                                   or Other Related Persons.
0704...................................  5471 SCH N.............................  Return of Officers, Directors,
                                                                                   and 10%-or-More Shareholders
                                                                                   of a Foreign Person Holding
                                                                                   Company.
0704...................................  5471 SCH O.............................  Organization or Reorganization
                                                                                   of Foreign Corporation, and
                                                                                   Acquisitions and Dispositions
                                                                                   of Its Stock.
0216...................................  5713 SCH A.............................  International Boycott Factor
                                                                                   (Section 999(c)(1)).
0216...................................  5713 SCH B.............................  Specifically Attributable
                                                                                   Taxes and Income (Section
                                                                                   999(c)(2)).
0216...................................  5713 SCH C.............................  Tax Effect of the
                                                                                   International Boycott
                                                                                   Provisions.
NEW....................................  8621 A.................................  Return by a Shareholder Making
                                                                                   Certain Late Elections to End
                                                                                   Treatment as a Passive
                                                                                   Foreign Investment Company.
1029...................................  8693...................................  Low-Income Housing Credit
                                                                                   Disposition Bond.
1516...................................  8832...................................  Entity Classification
                                                                                   Election.
1395...................................  8838...................................  Consent To Extend the Time To
                                                                                   Assess Tax Under Section 367--
                                                                                   Gain Recognition Statement.
1910...................................  8858 SCH M.............................  Transactions Between
                                                                                   Controlled Foreign
                                                                                   Disregarded Entity and Filer
                                                                                   or Other Related Entities.
1668...................................  8865 SCH K-1...........................  Partner's Share of Income,
                                                                                   Credits, Deductions, etc.
1668...................................  8865 SCH O.............................  Transfer of Property to a
                                                                                   Foreign Partnership.
1668...................................  8865 SCH P.............................  Acquisitions, Dispositions,
                                                                                   and Changes of Interests in a
                                                                                   Foreign Partnership.
0074...................................  1040 SCH A.............................  Itemized Deductions.
0074...................................  1040 SCH B.............................  Interest and Ordinary
                                                                                   Dividends.
0074...................................  1040 SCH C.............................  Profit or Loss From Business.
0074...................................  1040 SCH C-EZ..........................  Net Profit From Business.
0074...................................  1040 SCH D.............................  Capital Gains and Losses.
0074...................................  1040 SCH D-1...........................  Continuation Sheet for
                                                                                   Schedule D.
0074...................................  1040 SCH E.............................  Supplemental Income and Loss.
0074...................................  1040 SCH EIC...........................  Earned Income Credit.
0074...................................  1040 SCH F.............................  Profit or Loss From Farming.
0074...................................  1040 SCH H.............................  Household Employment Taxes.
0074...................................  1040 SCH J.............................  Income Averaging for Farmers
                                                                                   and Fishermen.
0074...................................  1040 SCH R.............................  Credit for the Elderly or the
                                                                                   Disabled.
0074...................................  1040 SCH SE............................  Self-Employment Tax.
0121...................................  1116...................................  Foreign Tax Credit.
0073...................................  1310...................................  Statement of Person Claiming
                                                                                   Refund Due a Deceased
                                                                                   Taxpayer.
1441...................................  2106 EZ................................  Unreimbursed Employee Business
                                                                                   Expenses.
0139...................................  2106...................................  Employee Business Expenses.
0071...................................  2120...................................  Multiple Support Declaration.
0140...................................  2210 F.................................  Underpayment of Estimated Tax
                                                                                   by Farmers and Fishermen.
0140...................................  2210...................................  Underpayment of Estimated Tax
                                                                                   by Individuals, Estates, and
                                                                                   Trusts.
0070...................................  2350...................................  Application for Extension of
                                                                                   Time To File U.S. Income Tax
                                                                                   Return.
0068...................................  2441...................................  Child and Dependent Care
                                                                                   Expenses.
1326...................................  2555 EZ................................  Foreign Earned Income
                                                                                   Exclusion.
0067...................................  2555...................................  Foreign Earned Income.
0062...................................  3903...................................  Moving Expenses.
0059...................................  4137...................................  Social Security and Medicare
                                                                                   Tax on Unreported Tip Income.
0173...................................  4563...................................  Exclusion of Income for Bona
                                                                                   Fide Residents of American
                                                                                   Samoa.
0177...................................  4684...................................  Casualties and Thefts.
0187...................................  4835...................................  Farm Rental Income and
                                                                                   Expenses.
0191...................................  4952...................................  Investment Interest Expense
                                                                                   Deduction.

[[Page 54980]]

 
0193...................................  4972...................................  Tax on Lump-Sum Distributions.
0803...................................  5074...................................  Allocation of Individual
                                                                                   Income Tax To Guam or the
                                                                                   Commonwealth of the Northern
                                                                                   Mariana Islands (CNMI).
0203...................................  5329...................................  Additional Taxes on Qualified
                                                                                   Plans (Including IRAs) and
                                                                                   Other Tax-Favored Accounts.
0712...................................  6198...................................  At-Risk Limitations.
0227...................................  6251...................................  Alternative Minimum Tax--
                                                                                   Individuals.
0228...................................  6252...................................  Installment Sale Income.
0644...................................  6781...................................  Gains and Losses From Section
                                                                                   1256 Contracts and Straddles.
0889...................................  8275 R.................................  Regulation Disclosure
                                                                                   Statement.
0889...................................  8275...................................  Disclosure Statement.
0908...................................  8283...................................  Noncash Charitable
                                                                                   Contributions.
0915...................................  8332...................................  Release of Claim to Exemption
                                                                                   for Child of Divorced or
                                                                                   Separated Parents.
1210...................................  8379...................................  Injured Spouse Claim and
                                                                                   Allocation.
0930...................................  8396...................................  Mortgage Interest Credit.
1034...................................  8582 CR................................  Passive Activity Credit
                                                                                   Limitations.
1008...................................  8582...................................  Passive Activity Loss
                                                                                   Limitations.
1007...................................  8606...................................  Nondeductible IRAs.
0998...................................  8615...................................  Tax for Children Under Age 14
                                                                                   With Investment Income of
                                                                                   More Than $1,600.
1032...................................  8689...................................  Allocation of Individual
                                                                                   Income Tax To the Virgin
                                                                                   Islands.
1073...................................  8801...................................  Credit for Prior Year Minimum
                                                                                   Tax--Individuals, Estates,
                                                                                   and Trusts.
1620...................................  8812...................................  Additional Child Tax Credit.
1128...................................  8814...................................  Parents' Election To Report
                                                                                   Child's Interest and
                                                                                   Dividends.
1173...................................  8815...................................  Exclusion of Interest From
                                                                                   Series EE and I U.S. Savings
                                                                                   Bonds Issued After 1989.
1190...................................  8824...................................  Like-Kind Exchanges.
1288...................................  8828...................................  Recapture of Federal Mortgage
                                                                                   Subsidy.
1266...................................  8829...................................  Expenses for Business Use of
                                                                                   Your Home.
1374...................................  8834...................................  Qualified Electric Vehicle
                                                                                   Credit.
1829...................................  8836...................................  Qualifying Children Residency
                                                                                   Statement
1552...................................  8839...................................  Qualified Adoption Expenses.
1410...................................  8840...................................  Closer Connection Exception
                                                                                   Statement for Aliens.
1411...................................  8843...................................  Statement for Exempt
                                                                                   Individuals and Individuals
                                                                                   With a Medical Condition.
1561...................................  8853...................................  Archer MSAs and Long-Term Care
                                                                                   Insurance Contracts.
1567...................................  8854...................................  Initial and Annual
                                                                                   Expatriation Information
                                                                                   Statement.
1584...................................  8859...................................  District of Columbia First-
                                                                                   Time Homebuyer Credit.
1619...................................  8862...................................  Information to Claim Earned
                                                                                   Income Credit After
                                                                                   Disallowance.
1618...................................  8863...................................  Education Credits.
1805...................................  8880...................................  Credit for Qualified
                                                                                   Retirement Savings
                                                                                   Contributions.
1807...................................  8885...................................  Health Coverage Tax Credit.
1911...................................  8889...................................  Health Savings Accounts
                                                                                   (HSAs).
1928...................................  8891...................................  U.S. Information Return for
                                                                                   Beneficiaries of Certain
                                                                                   Canadian Registered
                                                                                   Retirement Plans.
NEW....................................  8898...................................  Statement for Individuals Who
                                                                                   Begin or End Bona Fide
                                                                                   Residence in a U.S.
                                                                                   Possesion.
0666...................................  673....................................  Statement for Claiming
                                                                                   Exemption From Withholding on
                                                                                   Foreign Earned Income
                                                                                   Eligible for the
                                                                                   Exclusion(s).
0054...................................  1000...................................  Ownership Certificate.
0085...................................  1040 A-SCH 1...........................  Interest and Ordinary
                                                                                   Dividends for Form 1040A
                                                                                   Filers.
0085...................................  1040 A-SCH 2...........................  Child and Dependent Care
                                                                                   Expenses for Form 1040A
                                                                                   Filers.
0085...................................  1040 A-SCH 3...........................  Credit for the Elderly or the
                                                                                   Disabled+F66 for Form 1040A
                                                                                   Filers.
0087...................................  1040 ES-E..............................  Estimated Tax for Individuals.
0087...................................  1040 ES-OCR............................  Estimated Tax for Individuals
                                                                                   (Optical Character
                                                                                   Recognition Without Form
                                                                                   1040V).
0087...................................  1040 ES-OCR-V..........................  Payment Voucher.
0087...................................  1040 ES-OTC............................  Estimated Tax for Individuals.
0087...................................  1040 ES/VOCR...........................  Estimated Tax for Individuals
                                                                                   (Optical Character
                                                                                   Recognition With Form 1040V).
0074...................................  1040 V.................................  Payment Voucher.
0074...................................  1040 V-OCR.............................  Payment Voucher.
0074...................................  1040 V-OCR-ES..........................  Payment Voucher.
0098...................................  1045...................................  Application for Tentative
                                                                                   Refund.
0065...................................  4070 A.................................  Employee's Daily Record of
                                                                                   Tips.
0065...................................  4070...................................  Employee's Report of Tips to
                                                                                   Employer.
0168...................................  4361...................................  Application for Exemption From
                                                                                   Self-Employment Tax for Use
                                                                                   by Ministers, Members of
                                                                                   Religious Orders, and
                                                                                   Christian Science
                                                                                   Practitioners.
0188...................................  4868...................................  Application for Automatic
                                                                                   Extension of Time To File
                                                                                   Individual U.S. Income Tax
                                                                                   Return.
0195...................................  5213...................................  Election To Postpone
                                                                                   Determination as To Whether
                                                                                   the Presumption Applies That
                                                                                   an Activity Is Engaged in for
                                                                                   Profit.
1397...................................  8453 OL................................  U.S. Individual Income Tax
                                                                                   Declaration for an IRS e-file
                                                                                   Online Return.
0936...................................  8453...................................  U.S. Individual Income Tax
                                                                                   Declaration for an IRS e-file
                                                                                   Return.
1151...................................  8818...................................  Optional Form To Record
                                                                                   Redemption of Series EE and I
                                                                                   U.S. Savings Bonds Issued
                                                                                   After 1989.
1163...................................  8822...................................  Change of Address.
1354...................................  8833...................................  Treaty-Based Return Position
                                                                                   Disclosure Under Section 6114
                                                                                   or 7701(b).
1829...................................  8836 SCH A.............................  Third Party Affidavit.
1829...................................  8836 SCH B.............................  Third Party Affidavit.
1755...................................  8878...................................  IRS e-file Signature
                                                                                   Authorization for Application
                                                                                   for Extension of Time to
                                                                                   File.

[[Page 54981]]

 
1758...................................  8879...................................  IRS e-file Signature
                                                                                   Authorization.
NEW....................................  8901...................................  Information on Qualifying
                                                                                   Children Who Are Not
                                                                                   Dependents (For Child Tax
                                                                                   Credit Only).
1350...................................  9465...................................  Installment Agreement Request.
1547...................................  W-7 A..................................  Application for Taxpayer
                                                                                   Identification Number for
                                                                                   Pending U.S. Adoptions.
1483...................................  W-7....................................  Application for IRS Individual
                                                                                   Taxpayer Identification
                                                                                   Number.
0046...................................  982....................................  Reduction of Tax Attributes
                                                                                   Due To Discharge of
                                                                                   Indebtedness (and Section
                                                                                   1082 Basis Adjustment.
0162...................................  4136...................................  Credit for Federal Tax Paid On
                                                                                   Fuels.
0192...................................  4970...................................  Tax on Accumulation
                                                                                   Distribution of Trusts.
0150...................................  2848...................................  Power of Attorney and
                                                                                   Declaration of
                                                                                   Representative.
0064...................................  4029...................................  Application for Exemption From
                                                                                   Social Security and Medicare
                                                                                   Taxes and Waiver of Benefits.
0458...................................  4852...................................  Substitute for Form W-2 or
                                                                                   Form 1099-R.
0239...................................  5754...................................  Statement by Person(s)
                                                                                   Receiving Gambling Winnings.
1165...................................  8821...................................  Tax Information Authorization.
1829...................................  8836 SP................................  Comprobante de Residencia para
                                                                                   los Hijos(as)
                                                                                   Calificados(as).
1829...................................  8836 SP-SCH A..........................  Declaracion Jurada del Tercero
                                                                                   A.
1829...................................  8836 SP-SCH B..........................  Declaracion Jurada del Tercero
                                                                                   B.
1755...................................  8878 SP................................  Autorizacion de firma para
                                                                                   presentar por medio del IRS e-
                                                                                   file--Solicitud de prorroga
                                                                                   del plazo.
1758...................................  8879 SP................................  Autorizacion de firma para
                                                                                   presentar por medio del IRS e-
                                                                                   file.
1350...................................  9465 SP................................  Peticion para un Plan de Pagos
                                                                                   a Plazos.
0003...................................  SS-4...................................  Application for Employer
                                                                                   Identification Number.
0004...................................  SS-8...................................  Determination of Employee Work
                                                                                   Status for Purposes of
                                                                                   Federal Employment Taxes and
                                                                                   Income Tax Withholding.
0415...................................  W-4P...................................  Withholding Certificate for
                                                                                   Pension or Annuity Payments.
0717...................................  W-4S...................................  Request for Federal Income Tax
                                                                                   Withholding From Sick Pay.
0010...................................  W-4 SP.................................  Certificado de descuentos
                                                                                   del(la) empleado(a) para la
                                                                                   retencion.
1501...................................  W-4 V..................................  Voluntary Withholding Request.
0010...................................  W-4....................................  Employee's Withholding
                                                                                   Allowance Certificate.
1342...................................  W-5 SP.................................  Certificado del pago por
                                                                                   adelantado del Credito por
                                                                                   Ingreso del Trabajo.
1342...................................  W-5....................................  Earned Income Credit Advance
                                                                                   Payment Certificate.
1483...................................  W-7 SP.................................  Solicitud de Numero de
                                                                                   Identicacion Personal del
                                                                                   Contribuyente el Servicio de
                                                                                   Impuestos Internos.
----------------------------------------------------------------------------------------------------------------

[FR Doc. 05-18505 Filed 9-16-05; 8:45 am]
BILLING CODE 4830-01-P


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