2020-24139. Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request for U.S. Income Tax Return Forms for Individual Taxpayers
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Start Preamble
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 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. Currently, the IRS is soliciting comments concerning the burden associated with the U.S. Income Tax Return Forms for Individual Taxpayers.
DATES:
Written comments should be received on or before December 29, 2020 to be assured of consideration.
ADDRESSES:
Direct all written comments to Kinna Brewington, Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW, Washington, DC 20224. Requests for additional information or copies of the forms should be directed to R. Joseph Durbala, at Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW, Washington, DC 20224, or through the internet, at RJoseph.Durbala@irs.gov.
End Preamble Start Supplemental InformationSUPPLEMENTARY INFORMATION:
Title: U.S. Income Tax Return for Individual Taxpayers.
OMB Number: 1545-0074.
Regulation Project Number: Form 1040 and affiliated return forms.
Abstract: IRC sections 6011 & 6012 of the Internal Revenue Code require individuals to prepare and file income tax returns annually. These forms and related schedules are used by individuals to report their income subject to tax and compute their correct tax liability. This information collection request (ICR), covers the actual reporting burden associated with preparing and submitting the prescribed return forms, by individuals required to file Form 1040 and any of its' affiliated forms as explained in the attached table.
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-comment notice from OMB. This approval package is being submitted for renewal purposes only.
Type of Review: Revision of a currently approved collection.
Affected Public: Individuals or Households, Farms.
Estimated Number of Respondents: 182,050,000.
Estimated Time per Respondent: 9 hrs. 27 mins.
Estimated Total Annual Burden Hours: 1,721,229,167.
The following paragraph applies to all the collections of information covered by this notice:
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 if 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.
Desired Focus of Comments: The Internal Revenue Service (IRS) is particularly interested in comments that:
- Evaluate whether the proposed collection of information is necessary for the proper performance of the functions of the agency, including whether the information will have practical utility;
- Evaluate the accuracy of the agency's estimate of the burden of the proposed collection of information, including the validity of the methodology and assumptions used;
- Enhance the quality, utility, and clarity of the information to be collected; andStart Printed Page 68957
- Minimize the burden of the collection of information on those who are to respond, including using appropriate automated, electronic, mechanical, or other technological collection techniques or other forms of information technology, e.g., by permitting electronic submissions of responses.
Comments submitted in response to this notice will be summarized and/or included in the ICR for OMB approval of the extension of the information collection; they will also become a matter of public record.
Start SignatureApproved: October 27, 2020.
R. Joseph Durbala,
IRS Tax Analyst.
Individual Tax Forms
Type Form No. Form name URL Type Form No. Form name URL Form Form 1040 U.S. Individual Tax Return https://www.irs.gov/pub/irs-pdf/f1040.pdf Form and Instruction Form 8453(SP) U.S. Individual Income Tax Declaration for an IRS e-file Return (Spanish version) https://www.irs.gov/pub/irs-pdf/f8453sp.pdf. Instruction https://www.irs.gov/pub/irs-pdf/i1040gi.pdf Form Form 8582 Passive Activity Loss Limitation https://www.irs.gov/pub/irs-pdf/f8582.pdf. Form Form 1040 Schedule 1 Form 1040 Schedule 1 Additional Income and Adjustments to Income https://www.irs.gov/pub/irs-pdf/f1040s1.pdf Instruction https://www.irs.gov/pub/irs-pdf/i8582.pdf. Form Form 1040 Schedule 1 (SP) Additional Income and Adjustments to Income in Spanish Still under development at the time of release of this notice Form Form 8582-CR Passive Activity Credit Limitations https://www.irs.gov/pub/irs-pdf/f8582cr.pdf. Form Form 1040 Schedule 2 Form 1040 Schedule 2 Tax https://www.irs.gov/pub/irs-pdf/f1040s2.pdf Instruction https://www.irs.gov/pub/irs-pdf/i8582cr.pdf. Form Form 1040 Schedule 2 (SP) Additional Taxes in Spanish Still under development at the time of release of this notice Form Form 8586 Low-Income Housing Credit https://www.irs.gov/pub/irs-pdf/f8586.pdf. Form Form 1040 Schedule 3 Form 1040 Schedule 3 Nonrefundable Credits https://www.irs.gov/pub/irs-pdf/f1040s3.pdf Form Form 8594 Asset Acquisition Statement Under Section 1060 https://www.irs.gov/pub/irs-pdf/f8594.pdf. Form Form 1040 Schedule 3 (SP) Additional Credits and Payments in Spanish Still under development at the time of release of this notice Instruction https://www.irs.gov/pub/irs-pdf/i8594.pdf. Form Form 1040 Schedule 4 Form 1040 Schedule 4 Other Taxes Historical: 2019-05-01 Form Form 8606 Nondeductible IRAs https://www.irs.gov/pub/irs-pdf/f8606.pdf. Form Form 1040 Schedule 5 Form 1040 Schedule 5 Other payments and Refundable Credits Historical: 2019-05-01 Instruction https://www.irs.gov/pub/irs-pdf/i8606.pdf. Form Form 1040 Schedule 6 Form 1040 Schedule 6 Foreign Address and Third-Party Designee Historical: 2019-05-02 Form Form 8609-A Annual Statement for Low-Income Housing Credit https://www.irs.gov/pub/irs-pdf/f8609a.pdf. Form Form 1040-C U.S. Departing Alien Income Tax Return https://www.irs.gov/pub/irs-pdf/f1040c.pdf Instruction https://www.irs.gov/pub/irs-pdf/i8609a.pdf. Instruction https://www.irs.gov/pub/irs-pdf/i1040c.pdf Form and Instruction Form 8611 Recapture of Low-Income Housing Credit https://www.irs.gov/pub/irs-pdf/f8611.pdf. Form Form 1040 X Amended U.S. Individual Income Tax Return https://www.irs.gov/pub/irs-pdf/f1040x.pdf Form Form 8615 Tax for Certain Children Who Have Investment Income of More than $1,800 https://www.irs.gov/pub/irs-pdf/f8615.pdf. Instruction https://www.irs.gov/pub/irs-pdf/i1040x.pdf Instruction https://www.irs.gov/pub/irs-pdf/i8615.pdf. Form Form 1040 NR U.S. Nonresident Alien Income Tax Return https://www.irs.gov/pub/irs-pdf/f1040nr.pdf Form Form 8621 Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund https://www.irs.gov/pub/irs-pdf/f8621.pdf. Instruction https://www.irs.gov/pub/irs-pdf/i1040nr.pdf Instruction https://www.irs.gov/pub/irs-pdf/i8621.pdf. Form Form 1040 NR-EZ U.S. Income Tax Return for Certain Nonresident Aliens with No Dependents https://www.irs.gov/pub/irs-pdf/f1040nre.pdf Form Form 8621-A Return by a Shareholder Making Certain Late Elections to End Treatment as a Passive Foreign Investment Company https://www.irs.gov/pub/irs-pdf/f8621a.pdf. Instruction Form 1040 NR-EZ https://www.irs.gov/pub/irs-pdf/i1040nre.pdf Instruction https://www.irs.gov/pub/irs-pdf/i8621a.pdf. Form Form 1040-PR Planilla para la Declaracion de la Contribucion Federal sobre el Trabajo por Cuenta Propia (Incluyendo el Credito Tributario Adicional por Hijos para Residentes Bona Fide de Puerto Rico) https://www.irs.gov/pub/irs-pdf/f1040pr.pdf Form and Instruction Form 8689 Allocation of Individual Income Tax to the Virgin Islands https://www.irs.gov/pub/irs-pdf/f8689.pdf. Instruction Instrucciones para el Formulario 1040-PR, Planilla Para La Declaracion De La Contribucion Federal Sobre El Trabajo Por Cuenta Propia—Puerto Rico https://www.irs.gov/pub/irs-pdf/i1040pr.pdf Form Form 8697 Interest Computations Under the Look-Back Method for Completed Long-Term Contracts https://www.irs.gov/pub/irs-pdf/f8697.pdf. Form Form 1040-SR U.S. Income Tax Return for Seniors https://www.irs.gov/pub/irs-pdf/f1040s.pdf Instruction https://www.irs.gov/pub/irs-pdf/i8697.pdf. Form Form 1040-SS U.S. Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico) https://www.irs.gov/pub/irs-pdf/f1040ss.pdf Form Form 8801 Credit for Prior Year Minimum Tax-Individuals, Estates, and Trusts https://www.irs.gov/pub/irs-pdf/f8801.pdf. Instruction Instructions for Form 1040-SS, U.S. Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico) https://www.irs.gov/pub/irs-pdf/i1040ss.pdf Instruction https://www.irs.gov/pub/irs-pdf/i8801.pdf. Form Schedule A (1040) Itemized Deductions https://www.irs.gov/pub/irs-pdf/f1040sa.pdf Form Schedule 8812 (Form 1040) Additional Child Tax Credit https://www.irs.gov/pub/irs-pdf/f1040s8.pdf. Instruction https://www.irs.gov/pub/irs-pdf/i1040sca.pdf Instruction Instructions for Schedule 8812 https://www.irs.gov/pub/irs-pdf/i1040s8.pdf. Form and Instruction Schedule B (Form 1040) Interest and Ordinary Dividends https://www.irs.gov/pub/irs-pdf/f1040sb.pdf Form Schedule 8812(SP) (Form 1040) Additional Tax Credit (Spanish version) Still under development at the time of release of this notice. Form Schedule C (Form 1040) Profit or Loss from Business https://www.irs.gov/pub/irs-pdf/f1040sc.pdf Instruction Instructions for Schedule 8812 (Spanish version) Still under development at the time of release of this notice. Instruction https://www.irs.gov/pub/irs-pdf/i1040sc.pdf Form and Instruction Form 8814 Parents' Election to Report Child's Interest and Dividends https://www.irs.gov/pub/irs-pdf/f8814.pdf. Form and Instruction Schedule C-EZ (Form 1040) Net Profit from Business Historical: 2020-02-28 Form and Instruction Form 8815 Exclusion of Interest from Series EE and I U.S. Savings Bonds Issued After 1989 https://www.irs.gov/pub/irs-pdf/f8815.pdf. Start Printed Page 68958 Form Schedule D (Form 1040) Capital Gains and Losses https://www.irs.gov/pub/irs-pdf/f1040sd.pdf Form and Instruction Form 8818 Optional Form to Record Redemption of Series EE and I U.S. Savings Bonds Issued After 1989 https://www.irs.gov/pub/irs-pdf/f8818.pdf. Instruction https://www.irs.gov/pub/irs-pdf/i1040sd.pdf Form and Instruction Form 8820 Orphan Drug Credit https://www.irs.gov/pub/irs-pdf/f8820.pdf. Form Schedule E (Form 1040) Supplemental Income and Loss https://www.irs.gov/pub/irs-pdf/f1040se.pdf Form Form 8824 Like-Kind Exchanges https://www.irs.gov/pub/irs-pdf/f8824.pdf. Form and Instruction Schedule EIC (Form 1040) Earned Income Credit https://www.irs.gov/pub/irs-pdf/f1040sei.pdf Instruction https://www.irs.gov/pub/irs-pdf/i8824.pdf. Form Schedule EIC (SP) (F. 1040) Earned Income Credit (Spanish version) Still under development at the time of release of this notice Form and Instruction Form 8826 Disabled Access Credit https://www.irs.gov/pub/irs-pdf/f8826.pdf. Form Schedule F (Form 1040) Profit or Loss from Farming https://www.irs.gov/pub/irs-pdf/f1040sf.pdf Form Form 8828 Recapture of Federal Mortgage Subsidy https://www.irs.gov/pub/irs-pdf/f8828.pdf. Instruction https://www.irs.gov/pub/irs-pdf/i1040sf.pdf Instruction https://www.irs.gov/pub/irs-pdf/i8828.pdf. Form Schedule H (Form 1040) and Sch H(PR) Household Employment Taxes https://www.irs.gov/pub/irs-pdf/f1040sh.pdf Form Form 8829 Expenses for Business Use of Your Home https://www.irs.gov/pub/irs-pdf/f8829.pdf. Instruction https://www.irs.gov/pub/irs-pdf/i1040sh.pdf Instruction https://www.irs.gov/pub/irs-pdf/i8829.pdf. Form Schedule J (Form 1040) Income Averaging for Farmers and Fishermen https://www.irs.gov/pub/irs-pdf/f1040sj.pdf Form and Instruction Form 8833 Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b) https://www.irs.gov/pub/irs-pdf/f8833.pdf. Instruction https://www.irs.gov/pub/irs-pdf/i1040sj.pdf Form Form 8834 Qualified Electric Vehicle Credit https://www.irs.gov/pub/irs-pdf/f8834.pdf. Form Schedule LEP Request for Alternative Language Products by Taxpayers with Limited English Proficiency (LEP) Still under development at the time of release of this notice Form and Instruction Form 8835 Renewable Electricity, Refined Coal, and Indian Coal Production Credit https://www.irs.gov/pub/irs-pdf/f8835.pdf. Form Schedule LEP (SP) Schedule LEP Limited English Proficiency (SP) Still under development at the time of release of this notice Instruction https://www.irs.gov/pub/irs-pdf/i8835.pdf. Form Schedule R (Form 1040) Credit for the Elderly or the Disabled https://www.irs.gov/pub/irs-pdf/f1040sr.pdf Form and Instruction Form 8838 Consent to Extend the Time to Assess Tax Under Section 367-Gain Recognition Agreement https://www.irs.gov/pub/irs-pdf/f8838.pdf. Instruction https://www.irs.gov/pub/irs-pdf/i1040sr.pdf Form Form 8839 Qualified Adoption Expenses https://www.irs.gov/pub/irs-pdf/f8839.pdf. Form Schedule SE (Form 1040) Self-Employment Tax https://www.irs.gov/pub/irs-pdf/f1040sse.pdf Instruction https://www.irs.gov/pub/irs-pdf/i8839.pdf. Instruction https://www.irs.gov/pub/irs-pdf/i1040sse.pdf Form and Instruction Form 8840 Closer Connection Exception Statement for Aliens https://www.irs.gov/pub/irs-pdf/f8840.pdf. Form and Instruction Form 1040 V Payment Voucher https://www.irs.gov/pub/irs-pdf/f1040v.pdf Form and Instruction Form 8843 Statement for Exempt Individuals and Individuals with a Medical Condition https://www.irs.gov/pub/irs-pdf/f8843.pdf. Form and Instruction Form 1040 ES/OCR Estimated Tax for Individuals (Optical Character Recognition with Form 1040V) Form 1040-ES(OCR) contains four estimated tax payment vouchers. Form 1040-ES (OCR) is included in the 2020 Tax Package 1040ES/V mail out Form and Instruction Form 8844 Empowerment Zone and Renewal Community Employment Credit https://www.irs.gov/pub/irs-pdf/f8844.pdf. Form and Instruction Form 1040 ES Estimate Tax for Individuals https://www.irs.gov/pub/irs-pdf/f1040es.pdf Instruction https://www.irs.gov/pub/irs-pdf/i8844.pdf. Form and Instruction Form 1040 ES (NR) U.S. Estimated Tax for Nonresident Alien Individuals https://www.irs.gov/pub/irs-pdf/f1040esn.pdf Form Form 8845 Indian Employment Credit https://www.irs.gov/pub/irs-pdf/f8845.pdf. Form and Instruction Form 1040 ES (PR) Federales Estimadas del Trabajo por Cuenta Propia y sobre el Impleo de Empleados Domestocs-Puerto Rico https://www.irs.gov/pub/irs-pdf/f1040esp.pdf Instruction https://www.irs.gov/pub/irs-pdf/i8845.pdf. Form Form 461 Limitation on Business Losses https://www.irs.gov/pub/irs-pdf/f461.pdf Form and Instruction Form 8846 Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips https://www.irs.gov/pub/irs-pdf/f8846.pdf. Instruction Instructions for Form 461, Limitation on Business Losses https://www.irs.gov/pub/irs-pdf/f461.pdf Form Form 8853 Archer MSA's and Long-Term Care Insurance Contracts https://www.irs.gov/pub/irs-pdf/f8853.pdf. Form and Instruction Form 673 Statement for Claiming Exemption from Withholding on Foreign Earned Income Eligible for the Exclusions Provided by Section 911 https://www.irs.gov/pub/irs-pdf/f673.pdf Instruction https://www.irs.gov/pub/irs-pdf/i8853.pdf. Form Form 926 Return by a U.S. Transferor of Property to a Foreign Corporation https://www.irs.gov/pub/irs-pdf/f926.pdf Form Form 8854 Initial and Annual Expatriation Information Statement https://www.irs.gov/pub/irs-pdf/f8854.pdf. Instruction https://www.irs.gov/pub/irs-pdf/i926.pdf Instruction https://www.irs.gov/pub/irs-pdf/i8854.pdf. Form Form 965-A Individual Report of Net 965 Tax Liability https://www.irs.gov/pub/irs-pdf/f965a.pdf Form Form 8858 Information Return of U.S. Persons with Respect to Foreign Disregarded Entities https://www.irs.gov/pub/irs-pdf/f8858.pdf. Instruction Form 965-A https://www.irs.gov/pub/irs-pdf/i965a.pdf Form Schedule M (Form 8858) Transactions Between controlled Foreign Disregarded Entity and Filer or Other Related Entities https://www.irs.gov/pub/irs-pdf/f8858sm.pdf. Form Form 965-C Transfer Agreement Under 965(h)(3) https://www.irs.gov/pub/irs-pdf/f965c.pdf Instruction https://www.irs.gov/pub/irs-pdf/i8858.pdf. Instruction https://www.irs.gov/pub/irs-pdf/i965c.pdf Form Form 8859 District of Columbia First-Time Homebuyer Credit https://www.irs.gov/pub/irs-pdf/f8859.pdf. Form and Instruction Form 970 Application to Use LIFO Inventory Method https://www.irs.gov/pub/irs-pdf/f970.pdf Form Form 8862 Information to Claim Earned Income Credit After Disallowance https://www.irs.gov/pub/irs-pdf/f8862.pdf. Form and Instruction Form 972 Consent of Shareholder to Include Specific Amount in Gross Income https://www.irs.gov/pub/irs-pdf/f972.pdf Form Form 8862(SP) Information to Claim Earned Income Credit After Disallowance (Spanish Version) https://www.irs.gov/pub/irs-pdf/f8862sp.pdf. Start Printed Page 68959 Form and Instruction Form 982 Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment) https://www.irs.gov/pub/irs-pdf/f982.pdf Instruction https://www.irs.gov/pub/irs-pdf/i8862sp.pdf. Form Form 1045 Application for Tentative Refund https://www.irs.gov/pub/irs-pdf/f1045.pdf Form Form 8863 Education Credits https://www.irs.gov/pub/irs-pdf/f8863.pdf. Instruction https://www.irs.gov/pub/irs-pdf/i1045.pdf Instruction https://www.irs.gov/pub/irs-pdf/i8863.pdf. Form Form 1098-F Fines, Penalties and Other Amounts https://www.irs.gov/pub/irs-pdf/f1098f.pdf Form Form 8864 Biodiesel and Renewable Diesel Fuels Credit https://www.irs.gov/pub/irs-pdf/f8864.pdf. Instruction Instructions for Form 1098-F, Fines, Penalties and Other Amounts https://www.irs.gov/pub/irs-pdf/i1098f.pdf Instruction Instructions for Form 8864, Biodiesel and Renewable Diesel Fuels Credit https://www.irs.gov/pub/irs-pdf/i8864.pdf. Form Form 1116 Foreign Tax Credit https://www.irs.gov/pub/irs-pdf/f1116.pdf Form Form 8865 Return of U.S. Persons with Respect to Certain Foreign Partnerships https://www.irs.gov/pub/irs-pdf/f8865.pdf. Instruction https://www.irs.gov/pub/irs-pdf/i1116.pdf Form Schedule K-1 (Form 8865) Partner's Share of Income Deductions, Credits, etc. https://www.irs.gov/pub/irs-pdf/f8865sk1.pdf. Form and Instruction Form 1127 Application for Extension of Time for Payment of Tax https://www.irs.gov/pub/irs-pdf/f1127.pdf Form Schedule O (Form 8865) Transfer of Property to a Foreign Partnership https://www.irs.gov/pub/irs-pdf/f8865so.pdf. Form Form 1128 Application to Adopt, Change, or Retain a Tax Year https://www.irs.gov/pub/irs-pdf/f1128.pdf Form Schedule P (Form 8865) Acquisitions, Dispositions, and Changes of Interests in a Foreign Partnership https://www.irs.gov/pub/irs-pdf/f8865sp.pdf. Instruction https://www.irs.gov/pub/irs-pdf/i1128.pdf Instruction https://www.irs.gov/pub/irs-pdf/i8865.pdf. Form and Instruction Form 1310 Statement of Person Claiming Refund Due to a Deceased Taxpayer https://www.irs.gov/pub/irs-pdf/f1310.pdf Form Form 8866 Interest Corporation Under the Look-Back Method for Property Depreciated Under the Income Forecast Method https://www.irs.gov/pub/irs-pdf/f8866.pdf. Form Form 2106 Employee Business Expenses https://www.irs.gov/pub/irs-pdf/f2106.pdf Instruction https://www.irs.gov/pub/irs-pdf/i8866.pdf. Instruction https://www.irs.gov/pub/irs-pdf/i2106.pdf Form 8867 Paid Preparer's Due Diligence Checklist https://www.irs.gov/pub/irs-pdf/f8867.pdf. Form and Instruction Form 2106-EZ Unreimbursed Employee Business Expenses Historical: 2019-05-09 Instruction https://www.irs.gov/pub/irs-pdf/i8867.pdf. Form and Instruction Form 2120 Multiple Support Declaration https://www.irs.gov/pub/irs-pdf/f2120.pdf Form Form 8873 Extraterritorial Income Exclusion https://www.irs.gov/pub/irs-pdf/f8873.pdf. Form Form 2210 Underpayment of Estimated Tax by Individuals, Estates, and Trusts https://www.irs.gov/pub/irs-pdf/f2210.pdf Instruction https://www.irs.gov/pub/irs-pdf/i8873.pdf. Instruction https://www.irs.gov/pub/irs-pdf/i2210.pdf Form and Instruction Form 8874 New Markets Credit https://www.irs.gov/pub/irs-pdf/f8874.pdf. Form Form 2210-F Underpayment of Estimated Tax by Farmers and Fishermen https://www.irs.gov/pub/irs-pdf/f2210f.pdf Form and Instruction Form 8878 IRS e-file Signature Authorization for Form 4686 or Form 2350 https://www.irs.gov/pub/irs-pdf/f8878.pdf. Instruction https://www.irs.gov/pub/irs-pdf/i2210f.pdf Form and Instruction Form 8878 SP Autorizacion de firma para presentar por medio del IRS e-file para el Formulario 4868 (SP) o el Formulario 2350 (SP) https://www.irs.gov/pub/irs-pdf/f8878sp.pdf. Form and Instruction Form 2350 Application for Extension of Time to File U.S. Income Tax Return https://www.irs.gov/pub/irs-pdf/f2350.pdf Form and Instruction Form 8879 IRS e-file Signature Authorization https://www.irs.gov/pub/irs-pdf/f8879.pdf. Form and Instruction Form 2350 SP Solicitud de Prorroga para Presentar la Declaracion del Impuesto Personal sobre el Ingreso de lose Estados Unidos https://www.irs.gov/pub/irs-pdf/f2350sp.pdf Form and Instruction Form 8879 SP Autorizacion de firm para presentar la Declaracion por medio del IRS e-file https://www.irs.gov/pub/irs-pdf/f8879sp.pdf. Form Form 2441 Child and Dependent Care Expenses https://www.irs.gov/pub/irs-pdf/f2441.pdf Form and Instruction Form 8880 Credit for Qualified Retirement Savings Contributions https://www.irs.gov/pub/irs-pdf/f8880.pdf. Instruction https://www.irs.gov/pub/irs-pdf/i2441.pdf Form and Instruction Form 8881 Credit for Small Employer Pensions Plan Startup Costs https://www.irs.gov/pub/irs-pdf/f8881.pdf. Form Form 2555 Foreign Earned Income https://www.irs.gov/pub/irs-pdf/f2555.pdf Form and Instruction Form 8882 Credit for Employer-Provided Childcare Facilities and Services https://www.irs.gov/pub/irs-pdf/f8882.pdf. Instruction https://www.irs.gov/pub/irs-pdf/i2555.pdf Form Form 8885 Health Coverage Tax Credit https://www.irs.gov/pub/irs-pdf/f8885.pdf. Form Form 2555 EZ Foreign Earned Income Exclusion Historical: 2019-04-16 Instruction https://www.irs.gov/pub/irs-pdf/i8885.pdf. Form Form 3115 Application for Change in Accounting Method https://www.irs.gov/pub/irs-pdf/f3115.pdf Form Form 8886 Reportable Transaction Disclosure Statement https://www.irs.gov/pub/irs-pdf/f8886.pdf. Instruction https://www.irs.gov/pub/irs-pdf/i3115.pdf Instruction https://www.irs.gov/pub/irs-pdf/i8886.pdf. Form Form 3468 Investment Credit https://www.irs.gov/pub/irs-pdf/f3468.pdf Form and Instruction Form 8888 Direct Deposit of Refund to More than One Account https://www.irs.gov/pub/irs-pdf/f8888.pdf. Instruction https://www.irs.gov/pub/irs-pdf/i3468.pdf Form Form 8889 Health Savings Accounts (HSAs) https://www.irs.gov/pub/irs-pdf/f8889.pdf. Form Form 3520 Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts https://www.irs.gov/pub/irs-pdf/f3520.pdf Instruction https://www.irs.gov/pub/irs-pdf/i8889.pdf. Instruction https://www.irs.gov/pub/irs-pdf/i3520.pdf Form and Instruction Form 8891 Beneficiaries of Certain Canadian Registered Retirement Plans https://www.irs.gov/pub/irs-pdf/f8891.pdf. Form Form 3800 General Business Credit https://www.irs.gov/pub/irs-pdf/f3800.pdf Form and Instruction Form 8896 Low Sulfur Diesel Fuel Production Credit https://www.irs.gov/pub/irs-pdf/f8896.pdf. Instruction https://www.irs.gov/pub/irs-pdf/i3800.pdf Form Form 8898 Statement for Individuals Who Begin or End Bona Fide Residence in a U.S. Possession https://www.irs.gov/pub/irs-pdf/f8898.pdf. Form Form 3903 Moving Expenses https://www.irs.gov/pub/irs-pdf/f3903.pdf Instruction https://www.irs.gov/pub/irs-pdf/i8898.pdf. Instruction https://www.irs.gov/pub/irs-pdf/i3903.pdf Form Form 8900 Qualified Railroad Track Maintenance Credit https://www.irs.gov/pub/irs-pdf/f8900.pdf. Start Printed Page 68960 Form Form 4070 Employee's Report of Tips to Employer https://www.irs.gov/pub/irs-pdf/p1244.pdf Instruction https://www.irs.gov/pub/irs-pdf/i8900.pdf. Form Form 4070A Employee's Daily Record of Tips https://www.irs.gov/pub/irs-pdf/p1244.pdf Form Form 8903 Domestic Production Activities Deduction https://www.irs.gov/pub/irs-pdf/f8903.pdf. Form Form 4136 Credit for Federal Tax Paid on Fuels https://www.irs.gov/pub/irs-pdf/f4136.pdf Instruction https://www.irs.gov/pub/irs-pdf/i8903.pdf. Instruction https://www.irs.gov/pub/irs-pdf/i4136.pdf Form and Instruction Form 8906 Distills Spirits Credit https://www.irs.gov/pub/irs-pdf/f8906.pdf. Form and Instruction Form 4137 Social Security and Medicare Tax on Underreported Tip Income https://www.irs.gov/pub/irs-pdf/f4137.pdf Form Form 8908 Energy Efficient Home Credit https://www.irs.gov/pub/irs-pdf/f8908.pdf. Form Form 4255 Recapture of Investment Credit https://www.irs.gov/pub/irs-pdf/f4255.pdf Instruction https://www.irs.gov/pub/irs-pdf/i8908.pdf. Instruction https://www.irs.gov/pub/irs-pdf/i4255.pdf Form Form 8910 Alternative Motor Vehicle Credit https://www.irs.gov/pub/irs-pdf/f8910.pdf. Form and Instruction Form 4361 Application for Exemption from Self-Employment Tax for Use by Ministers, Members of Religious Orders, and Christian Science Practitioners https://www.irs.gov/pub/irs-pdf/f4361.pdf Instruction https://www.irs.gov/pub/irs-pdf/i8910.pdf. Form Form 4562 Depreciation and Amortization https://www.irs.gov/pub/irs-pdf/f4562.pdf Form Form 8911 Alternative Fuel Vehicle Refueling Property Credit https://www.irs.gov/pub/irs-pdf/f8911.pdf. Instruction https://www.irs.gov/pub/irs-pdf/i4562.pdf Instruction https://www.irs.gov/pub/irs-pdf/i8911.pdf. Form and Instruction Form 4563 Exclusion of Income for Bona Fide Residents of American Samoa https://www.irs.gov/pub/irs-pdf/f4563.pdf Form and Instruction Form 8912 Credit to Holders of Tax Credit Bonds https://www.irs.gov/pub/irs-pdf/f8912.pdf. Form Form 4684 Causalities and Thefts https://www.irs.gov/pub/irs-pdf/f4684.pdf Instruction Form 8912 https://www.irs.gov/pub/irs-pdf/i8912.pdf. Instruction https://www.irs.gov/pub/irs-pdf/i4684.pdf Form Form 8915-A Qualified 2016 Disaster Retirement Plan Distributions and Repayments https://www.irs.gov/pub/irs-pdf/f8915a.pdf. Form Form 4797 Sale of Business Property https://www.irs.gov/pub/irs-pdf/f4797.pdf Instruction https://www.irs.gov/pub/irs-pdf/i8915a.pdf. Instruction https://www.irs.gov/pub/irs-pdf/i4797.pdf Form Form 8915-B Qualified 2017 Disaster Retirement Plan Distributions and Repayments https://www.irs.gov/pub/irs-pdf/f8915b.pdf. Form and Instruction Form 4835 Farm Rental Income and Expenses https://www.irs.gov/pub/irs-pdf/f4835.pdf Instruction https://www.irs.gov/pub/irs-pdf/i8915b.pdf. Form and Instruction Form 4852 Substitute for Form W-2, Wage and Tax Statement or Form 1099-R, Distributions from Pension Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. https://www.irs.gov/pub/irs-pdf/f4852.pdf Form Form 8915-C Qualified 2018 Disaster Retirement Plan Distributions and Repayments https://www.irs.gov/pub/irs-pdf/f8915c.pdf. Form and Instruction Form 4868 Application for Automatic Extension of Time to File Individual U.S. Income Tax Return https://www.irs.gov/pub/irs-pdf/f4868.pdf Instruction Instructions for Form 8915-C, Qualified 2018 Disaster Retirement Plan Distributions and Repayments https://www.irs.gov/pub/irs-pdf/i8915c.pdf. Form and Instruction Form 4868 SP Solicitud de Prorroga Automatica para Presentar la Declaracion del Impuesto sobre el Ingreso Personal de los Estados Unidos https://www.irs.gov/pub/irs-pdf/f4868sp.pdf Form 8915-D Qualified 2019 Disaster Retirement Plan Distributions and Repayments https://www.irs.gov/pub/irs-pdf/f8915d.pdf. Form and Instruction Form 4952 Investment Interest Expense Deduction https://www.irs.gov/pub/irs-pdf/f4952.pdf Instruction Instructions for 8915-D Qualified 2019 Disaster Retirement Plan Distributions and Repayments https://www.irs.gov/pub/irs-pdf/i8915d.pdf. Form and Instruction Form 4970 Tax on Accumulation Distribution of Trusts https://www.irs.gov/pub/irs-pdf/f4970.pdf Form and Instruction Form 8917 Tuition and Fees Deduction https://www.irs.gov/pub/irs-pdf/f8917.pdf. Form and Instruction Form 4972 Tax on Lump-Sum Distributions https://www.irs.gov/pub/irs-pdf/f4972.pdf Form and Instruction Form 8919 Uncollected Social Security and Medicare Tax on Wages https://www.irs.gov/pub/irs-pdf/f8919.pdf. Form and Instruction Form 5074 Allocation of Individual Income Tax to Guam or the Commonwealth of the Northern Mariana Islands (CNMI) https://www.irs.gov/pub/irs-pdf/f5074.pdf Form Form 8925 Report of Employer-Owned Life Insurance Contracts https://www.irs.gov/pub/irs-pdf/f8925.pdf. Form and Instruction Form 5213 Election to Postpone Determination as to Whether the Presumption Applies that an Activity is Engaged in for Profit https://www.irs.gov/pub/irs-pdf/f5213.pdf Form and Instruction Form 8932 Credit for Employer Differential Wage Payments https://www.irs.gov/pub/irs-pdf/f8932.pdf. Form Form 5329 Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts https://www.irs.gov/pub/irs-pdf/f5329.pdf Form Form 8933 Carbon Dioxide Sequestration Credit https://www.irs.gov/pub/irs-pdf/f8933.pdf. Instruction https://www.irs.gov/pub/irs-pdf/i5329.pdf Form and Instruction Form 8936 Qualified Plug-In Electric Drive Motor Vehicle Credit https://www.irs.gov/pub/irs-pdf/f8936.pdf. Form Form 5405 First-Time Homebuyer Credit https://www.irs.gov/pub/irs-pdf/f5405.pdf Instruction https://www.irs.gov/pub/irs-pdf/i8936.pdf. Instruction https://www.irs.gov/pub/irs-pdf/i5405.pdf Form Form 8941 Credit for Small Employer Health Insurance Premiums https://www.irs.gov/pub/irs-pdf/f8941.pdf. Form Form 5471 Information Return of U.S. Persons with Respect to Certain Foreign Corporations https://www.irs.gov/pub/irs-pdf/f5471.pdf Instruction https://www.irs.gov/pub/irs-pdf/i8941.pdf. Form Schedule J (Form 5471) Accumulated Earnings and Profits (E&P) and Taxes of Controlled Foreign Corporations https://www.irs.gov/pub/irs-pdf/f5471sj.pdf Form Form 8949 Sales and other Dispositions of Capital Assets https://www.irs.gov/pub/irs-pdf/f8949.pdf. Form Schedule M (Form 5471) Transactions Between Controlled Foreign Corporation and Shareholders or Other Related Persons https://www.irs.gov/pub/irs-pdf/f5471sm.pdf Instruction https://www.irs.gov/pub/irs-pdf/i8949.pdf. Form Schedule O (Form 5471) Organization or Reorganization of Foreign Corporation, and Acquisitions and Dispositions of its Stock https://www.irs.gov/pub/irs-pdf/f5471so.pdf Form Form 8958 Allocation of Tax Amounts Between Certain Individuals in Community Property States https://www.irs.gov/pub/irs-pdf/f8958.pdf. Instruction https://www.irs.gov/pub/irs-pdf/i5471.pdf Form Form 8962 Premium Tax Credit https://www.irs.gov/pub/irs-pdf/f8962.pdf. Form Form 5695 Residential Energy Credits https://www.irs.gov/pub/irs-pdf/f5695.pdf Instruction https://www.irs.gov/pub/irs-pdf/i8962.pdf. Instruction https://www.irs.gov/pub/irs-pdf/i5695.pdf Form Form 8965 Health Coverage Exemptions https://www.irs.gov/pub/irs-pdf/f8965.pdf. Start Printed Page 68961 Form Form 5713 International Boycott Report https://www.irs.gov/pub/irs-pdf/f5713.pdf Instruction https://www.irs.gov/pub/irs-pdf/i8965.pdf. Form Schedule A (Form 5713) International Boycott Factor (Section 999(c)(1)) https://www.irs.gov/pub/irs-pdf/f5713sa.pdf Form 8993 Section 250 Deduction for Foreign-Derived Intangible Income (FDII) and Global Intangible Low-Taxed Income (GILTI) https://www.irs.gov/pub/irs-pdf/f8993.pdf. Form Schedule B (Form 5713) Specifically Attributable Taxes and Income (Section 999(c)(2)) https://www.irs.gov/pub/irs-pdf/f5713sb.pdf Instruction https://www.irs.gov/pub/irs-pdf/i8993.pdf. Form Schedule C (Form 5713) Tax Effect of the International Boycott Provisions https://www.irs.gov/pub/irs-pdf/f5713sc.pdf Form Form 8994 Employer Credit for Paid Family and Medical Leave https://www.irs.gov/pub/irs-pdf/f8994.pdf. Instruction https://www.irs.gov/pub/irs-pdf/i5713.pdf Instruction https://www.irs.gov/pub/irs-pdf/i8994.pdf. Form Form 5884 Work Opportunity Cost https://www.irs.gov/pub/irs-pdf/f5884.pdf Form 9000 Alternative Media Preference Still under development at the time of release of this notice. Instruction https://www.irs.gov/pub/irs-pdf/i5884.pdf Form and Instruction Form 9465 Installment Agreement Request https://www.irs.gov/pub/irs-pdf/f9465.pdf. Form Form 5884-A Credits for Affected Disaster Area Employees https://www.irs.gov/pub/irs-pdf/f5884a.pdf Instruction https://www.irs.gov/pub/irs-pdf/i9465.pdf. Instruction https://www.irs.gov/pub/irs-pdf/i5884a.pdf Form and Instruction Form 9465 SP Solicitud para un Plan de Pagos a Plazos https://www.irs.gov/pub/irs-pdf/f9465sp.pdf. Form Form 6198 At-Risk Limitations https://www.irs.gov/pub/irs-pdf/f6198.pdf Instruction https://www.irs.gov/pub/irs-pdf/i9465sp.pdf. Instruction https://www.irs.gov/pub/irs-pdf/i6198.pdf Form Form T (Timber) Forest Activities Schedules https://www.irs.gov/pub/irs-pdf/ft.pdf. Form Form 6251 Alternative Minimum Tax-Individuals https://www.irs.gov/pub/irs-pdf/f6251.pdf Instruction https://www.irs.gov/pub/irs-pdf/it.pdf. Instruction Form 6251 https://www.irs.gov/pub/irs-pdf/i6251.pdf Form and Instruction Form W-4 Employee's Withholding Allowance Certificate https://www.irs.gov/pub/irs-pdf/fw4.pdf. Form and Instruction Form 6252 Installment Sale Income https://www.irs.gov/pub/irs-pdf/f6252.pdf 2018 Form Form W-4 https://www.irs.gov/pub/irs-pdf/fw4_18.pdf. Form Form 6478 Biofuel Producer Credit https://www.irs.gov/pub/irs-pdf/f6478.pdf Form and Instruction Form W—4 P Withholding Certificate for Pension or Annuity Payments https://www.irs.gov/pub/irs-pdf/fw4p.pdf. Instruction https://www.irs.gov/pub/irs-pdf/i6478.pdf 2018 Form https://www.irs.gov/pub/irs-pdf/fw4p_18.pdf. Form Form 6765 Credit for Increasing Research Activities https://www.irs.gov/pub/irs-pdf/f6765.pdf Form and Instruction Form W-4 S Request for Federal Income Tax Withholding from Sick Pay https://www.irs.gov/pub/irs-pdf/fw4s.pdf. Instruction https://www.irs.gov/pub/irs-pdf/i6765.pdf 2018 Form https://www.irs.gov/pub/irs-pdf/fw4s_18.pdf. Form and Instruction Form 6781 Gains and Losses from Section 1256 Contracts and Straddles https://www.irs.gov/pub/irs-pdf/f6781.pdf Form and Instruction Form W-4 V Voluntary Withholding Request https://www.irs.gov/pub/irs-pdf/fw4v.pdf. Form Form 8082 Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR) https://www.irs.gov/pub/irs-pdf/f8082.pdf Form and Instruction Form W-4 (SP) Certificado de Exencion de la Retencion del Empleado https://www.irs.gov/pub/irs-pdf/fw4sp.pdf. Instruction https://www.irs.gov/pub/irs-pdf/i8082.pdf Form and Instruction Form W-7 Application for IRS Individual Taxpayer Identification Number https://www.irs.gov/pub/irs-pdf/fw7.pdf. Form Form 8275 Disclosure Statement https://www.irs.gov/pub/irs-pdf/f8275.pdf Instruction https://www.irs.gov/pub/irs-pdf/iw7.pdf. Instruction https://www.irs.gov/pub/irs-pdf/i8275.pdf Form and Instruction Form W-7 A Application for Taxpayer Identification Number for Pending U.S. Adoptions https://www.irs.gov/pub/irs-pdf/fw7a.pdf. Form Form 8275-R Regulation Disclosure Statement https://www.irs.gov/pub/irs-pdf/f8275r.pdf Form and Instruction Form W-7 (SP) Solicitud de Numero de Indenticacion Personal del Contribuyente del Servico de Impuestos Internos https://www.irs.gov/pub/irs-pdf/fw7sp.pdf. Instruction https://www.irs.gov/pub/irs-pdf/i8275r.pdf Instruction https://www.irs.gov/pub/irs-pdf/iw7sp.pdf. Form Form 8283 Noncash Charitable Contributions https://www.irs.gov/pub/irs-pdf/f8283.pdf Form Form W-7 (COA) Certificate of Accuracy for IRS Individual Taxpayer Identification Number https://www.irs.gov/pub/irs-pdf/fw7coa.pdf. Instruction https://www.irs.gov/pub/irs-pdf/i8283.pdf Other: Notice 2006-52 https://www.irs.gov/pub/irs-irbs/irb06-26.pdf. Form and Instruction Form 8332 Release of Claim to Exemption for Child of Divorced or Separated Parents https://www.irs.gov/pub/irs-pdf/f8332.pdf Other: Notice 2008-40 https://www.irs.gov/pub/irs-irbs/irb08-14.pdf. Form and Instruction Form 8379 Injured Spouse Claim and Allocation https://www.irs.gov/pub/irs-pdf/f8379.pdf Other: Publication 972 Tables https://www.irs.gov/pub/irs-pdf/p972.pdf. Instruction https://www.irs.gov/pub/irs-pdf/i8379.pdf Other: TD 9408 https://www.irs.gov/pub/irs-irbs/irb08-33.pdf. Form and Instruction Form 8396 Mortgage Interest Credit https://www.irs.gov/pub/irs-pdf/f8396.pdf Form and Instruction Form 8453 U.S. Individual Income Tax Declaration for an IRS e-file Return https://www.irs.gov/pub/irs-pdf/f8453.pdf End Supplemental InformationDocument type Form No. Form name URL Document type Form No. Form name URL New Additions or updates to 1545-0074 Form Schedule LEP Request for Alternative Language Products by Taxpayers with Limited English Proficiency (LEP) Still under development at the time of release of this notice Form 9000 Alternative Media Preference Still under development at the time of release of this notice. Form Schedule LEP (SP) Schedule LEP Limited English Proficiency (SP) Still under development at the time of release of this notice Rev. Proc. 2004-12 Section 35.—Health Insurance Costs of Eligible Individuals https://www.irs.gov/pub/irs-irbs/irb04-09.pdf. Start Printed Page 68962 Form Schedule 1 (SP) (F. 1040) Additional Income and Adjustments to Income in Spanish Still under development at the time of release of this notice Form Schedule 8812(SP) (Form 1040) Additional Tax Credit (Spanish version) Still under development at the time of release of this notice. Form Schedule 2 (SP) (F. 1040) Additional Taxes in Spanish Still under development at the time of release of this notice Instruction 8812 Instructions for Schedule 8812 (Spanish version) Still under development at the time of release of this notice. Form Schedule 3 (SP) (F. 1040) Additional Credits and Payments in Spanish Still under development at the time of release of this notice Instruction Schedule 8812 (Form 1040) Instructions for Schedule 8812 https://www.irs.gov/pub/irs-pdf/i1040s8.pdf. Form Schedule EIC (SP) (F. 1040) Earned Income Credit (Spanish version) Still under development at the time of release of this notice Instruction 8915-C Instructions for Form 8915-C, Qualified 2018 Disaster Retirement Plan Distributions and Repayments https://www.irs.gov/pub/irs-pdf/i8915c.pdf. Form 8915-D Qualified 2019 Disaster Retirement Plan Distributions and Repayments https://www.irs.gov/pub/irs-pdf/f8915d.pdf Form 8993 Section 250 Deduction for Foreign-Derived Intangible Income (FDII) and Global Intangible Low-Taxed Income (GILTI) https://www.irs.gov/pub/irs-pdf/f8993.pdf. Instruction Instructions for 8915-D Qualified 2019 Disaster Retirement Plan Distributions and Repayments https://www.irs.gov/pub/irs-pdf/i8915d.pdf Instruction https://www.irs.gov/pub/irs-pdf/i8993.pdf. TD 9902 Guidance Under Sections 951A and 954 Regarding Income Subject to a High Rate of Foreign Tax https://www.govinfo.gov/content/pkg/FR-2020-07-23/pdf/2020-15351.pdf?utm_*medium=email&utm_campaign=subscription+mailing+list&A1utm_source=federalregister.gov Form 8915-E Qualified 2020 Disaster Retirement Plan Distributions and Repayments Still under development at the time of release of this notice. TD 9920 Income Tax Withholding on Certain Periodic Retirement and Annuity Payments Under Section 3405(a) https://www.govinfo.gov/content/pkg/FR-2020-10-01/pdf/2020-21777.pdf TD 9924 Income Tax Withholding from Wages https://www.govinfo.gov/content/pkg/FR-2020-10-06/pdf/2020-22071.pdf [FR Doc. 2020-24139 Filed 10-29-20; 8:45 am]
BILLING CODE 4830-01-P
Document Information
- Published:
- 10/30/2020
- Department:
- Internal Revenue Service
- Entry Type:
- Notice
- Action:
- Notice and request for comments.
- Document Number:
- 2020-24139
- Dates:
- Written comments should be received on or before December 29, 2020 to be assured of consideration.
- Pages:
- 68956-68962 (7 pages)
- PDF File:
- 2020-24139.pdf