2019-21066. Proposed Collection; Comment Request for Form 1040, Form 1040NR, Form 1040NR-EZ, Form 1040X, 1040-SR and All Attachments and Related Forms  

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    AGENCY:

    Internal Revenue Service (IRS), Treasury.

    ACTION:

    Notice and request for comments.

    SUMMARY:

    The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and continuing information collections, as required by the Paperwork Reduction Act of 1995 (PRA. This notice requests comments on all forms used by individual taxpayers: Form 1040, U.S. Individual Income Tax Return; Form 1040NR; Form 1040NR-EZ; Form 1040X, 1040-SR and attachments, related forms and, some related regulations (see the Appendix A and B to this notice). In addition, there are numerous OMB numbers that report burden already included in this OMB number. In order to eliminate this duplicative burden reporting, 25 OMB numbers are being obsoleted. See Appendix C for information on the obsoleted OMB numbers and the burden that was/is reported under those numbers.

    DATES:

    Written comments should be received on or before November 29, 2019 to be assured of consideration.

    ADDRESSES:

    Direct all written comments to The OMB Unit, SE:W:CAR:MP:T:M:SS, Internal Revenue Service, Room 6529, 1111 Constitution Avenue NW, Washington, DC 20224. Requests for additional information should be directed to Laurie Brimmer, at Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or through the internet, at laurie.e.brimmer@irs.gov.

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    SUPPLEMENTARY INFORMATION:

    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. The PRA also requires agencies to estimate the burden for each collection of information. Burden estimates for each control number are displayed in (1) PRA notices that accompany collections of information, (2) Federal Register notices such as this one, and (3) OMB's database of approved information collections.

    Taxpayer Burden

    Burden is defined as the time and out-of-pocket costs incurred by taxpayers in complying with the Federal tax system and are estimated separately. Out-of-pocket costs include any expenses incurred by taxpayers to prepare and submit their tax returns. Examples include tax return preparation fees, the purchase price of tax preparation software, submission fees, photocopying costs, postage, and phone calls (if not toll-free).

    Taxpayer Burden Estimates

    Table 1 shows the preliminary burden estimates for individual taxpayers filing 2020 Form 1040, Form 1040NR, Form 1040NR-EZ, Form 1040X, 1040-SR tax return. The estimate is preliminary and reflects only the change in burden from technical adjustments related to updating the number of affected taxpayers to reflect the FY2020 forecast. The estimate will be revised to reflect legislative and regulatory changes since 2018 and further detail about the burden estimates will be provided for the 30-day notice for this FRN.

    Reported time and cost burdens are national averages and do not necessarily reflect a “typical” case. Most taxpayers experience lower than average burden, with taxpayer burden varying considerably by taxpayer type.

    Proposed PRA Submission to OMB

    Title: U.S. Individual Income Tax Return.

    OMB Number: 1545-0074.

    Form Numbers: Form 1040; Form 1040NR; Form 1040NR-EZ, Form 1040X, 1040-SR and all attachments and related forms (see the Appendix A to this notice).

    Abstract: OMB number 1545-0074 reports the estimated burden incurred by individual taxpayers to meet their tax-compliance-related reporting requirements. The estimate is preliminary and reflects only the change in burden related to technical adjustments related to updating the number of affected taxpayers to reflect the FY2020 forecast.

    Type of Review: Revision of currently approved collections.

    Affected Public: Individuals or households.

    Estimated Number of Respondents: 159,800,000.

    Total Estimated Time: 1.755 billion hours (1,755,000,000 hours).

    Estimated Time per Respondent: 10.98 hours.Start Printed Page 51713

    Total Estimated Out-of-Pocket Costs: $32.318 billion ($32,318,000,000).

    Estimated Out-of-Pocket Cost per Respondent: $202.

    Total Monetized Burden Costs: $60.424 billion ($60,424,000,000).

    Estimated Total Monetized Burden per Respondent: $378.

    Note:

    Amounts below are for FY2020. Reported time and cost burdens are national averages and do not necessarily reflect a “typical” case. Most taxpayers experience lower than average burden, with taxpayer burden varying considerably by taxpayer type. Detail may not add due to rounding.

    Table 1—ICB Estimates for the 1040/NR/NR-EZ/X Series of Returns and Supporting Forms and Schedules FY2020

    FY19Program change due to adjustmentFY20
    Number of Taxpayers157,800,0002,000,000159,800,000
    Burden in Hours1,784,000,000(28,000,000)1,755,000,000
    Burden in Dollars31,764,000,000554,000,00032,318,000,000
    Monetized Total Burden60,225,000,000199,000,00060,424,000,000
    Source RAAS:KDA 9/3/2019.

    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 content may become material in the administration of any internal revenue law. Generally, tax returns and tax return information are confidential, as required by 26 U.S.C. 6103.

    Request for Comments

    Comments submitted in response to this notice will be summarized and/or included in the request for OMB approval. All comments will become a matter of public record. Comments are invited on: (a) Whether the collection of information is necessary for the proper performance of the functions of the agency, including whether the information will have practical utility; (b) the accuracy of the agency's estimate of the burden of the collection of information; (c) ways to enhance the quality, utility, and clarity of the information to be collected; (d) ways to minimize the burden of the collection of information on respondents, including through the use of automated collection techniques or other forms of information technology; and (e) estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information.

    Start Signature

    Approved: September 24, 2019.

    Laurie Brimmer,

    Senior Tax Analyst.

    End Signature

    Appendix A

    Form No.Form name
    Form 1040U.S. Individual Tax Return.
    Form 1040 XAmended U.S. Individual Income Tax Return.
    Form 1040 NRU.S. Nonresident Alien Income Tax Return.
    Form 1040 NR-EZU.S. Income Tax Return for Certain Nonresident Aliens with No Dependents.
    Schedule A (1040)Itemized Deductions.
    Schedule B (Form 1040)Interest and Ordinary Dividends.
    Schedule C (Form 1040)Profit or Loss from Business.
    Schedule C-EZ (Form 1040)Net Profit from Business.
    Schedule D (Form 1040)Capital Gains and Losses.
    Schedule E (Form 1040)Supplemental Income and Loss.
    Schedule EIC (Form 1040)Earned Income Credit.
    Schedule F (Form 1040)Profit or Loss from Farming.
    Schedule H (Form 1040) and Sch H(PR)Household Employment Taxes.
    Schedule J (Form 1040)Income Averaging for Farmers and Fishermen.
    Schedule R (Form 1040)Credit for the Elderly or the Disabled.
    Schedule SE (Form 1040)Self-Employment Tax.
    Form 1040 VPayment Voucher.
    Form 1040 ES/OCREstimated Tax for Individuals (Optical Character Recognition with Form 1040V).
    Form 1040 ESEstimate Tax for Individuals.
    Form 673Statement for Claiming Exemption from Withholding on Foreign Earned Income Eligible for the Exclusions Provided by Section 911.
    Form 926Return by a U.S. Transferor of Property to a Foreign Corporation.
    Form 970Application to Use LIFO Inventory Method.
    Form 972Consent of Shareholder to Include Specific Amount in Gross Income.
    Form 982Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment).
    Form 1045Application for Tentative Refund.
    Form 1116Foreign Tax Credit.
    Form 1127Application for Extension of Time for Payment of Tax.
    Form 1128Application to Adopt, Change, or Retain a Tax Year.
    Form 1310Statement of Person Claiming Refund Due to a Deceased Taxpayer.
    Form 2106Employee Business Expenses.
    Form 2106-EZUnreimbursed Employee Business Expenses.
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    Form 2120Multiple Support Declaration.
    Form 2210Underpayment of Estimated Tax by Individuals, Estates, and Trusts.
    Form 2210-FUnderpayment of Estimated Tax by Farmers and Fishermen.
    Form 2350Application for Extension of Time to File U.S. Income Tax Return.
    Form 2350 SPSolicitud de Prorroga para Presentar la Declaracion del Impuesto Personal sobre el Ingreso de lose Estados Unidos.
    Form 2439Notice to Shareholder of Undistributed Long-Term Capital Gains.
    Form 2441Child and Dependent Care Expenses.
    Form 2555Foreign Earned Income.
    Form 2555 EZForeign Earned Income Exclusion.
    Form 2848Power of Attorney and Declaration of Representative.
    Form 3115Application for Change in Accounting Method.
    Form 3468Investment Credit.
    Form 3520Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts.
    Form 3800General Business Credit.
    Form 3903Moving Expenses.
    Form 4029Application for Exemption from Social Security and Medicare Taxes and Waiver of Benefits.
    Form 4070Employee's Report of Tips to Employer.
    Form 4070AEmployee's Daily Record of Tips.
    Form 4136Credit for Federal Tax Paid on Fuels.
    Form 4137Social Security and Medicare Tax on Underreported Tip Income.
    Form 4255Recapture of Investment Credit.
    Form 4361Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders, and Christian Science Practitioners.
    Form 4562Depreciation and Amortization.
    Form 4563Exclusion of Income for Bona Fide Residents of American Samoa.
    Form 4684Casualties and Thefts.
    Form 4797Sale of Business Property.
    Form 4835Farm Rental Income and Expenses.
    Form 4852Substitute 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.
    Form 4868Application for Automatic Extension of Time to Tile Individual U.S. Income Tax Return.
    Form 4868 SPSolicitud de Prorroga Automatica para Presentar la Declaracion del Impuesto sobre el Ingreso Personal de los Estados Unidos.
    Form 4952Investment Interest Expense Deduction.
    Form 4970Tax on Accumulation Distribution of Trusts.
    Form 4972Tax on Lump-Sum Distributions.
    Form 5074Allocation of Individual Income Tax To Guam or the Commonwealth of the Northern Mariana Islands (CNMI).
    Form 5213Election to Postpone Determination as to Whether the Presumption Applies that an Activity is Engaged in for Profit.
    Form 5329Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts.
    Form 5405First-Time Homebuyer Credit.
    Form 5471Information Return of U.S. Persons with Respect to Certain Foreign Corporations.
    Schedule J (Form 5471)Accumulated Earnings and Profits (E&P) and Taxes of Controlled Foreign Corporations.
    Schedule M (Form 5471)Transactions Between Controlled Foreign Corporation and Shareholders or Other Related Persons.
    Schedule O (Form 5471)Organization or Reorganization of Foreign Corporation, and Acquisitions and Dispositions of its Stock.
    Form 5695Residential Energy Credits.
    Form 5713International Boycott Report.
    Schedule A (Form 5713)International Boycott Factor (Section 999(c)(1)).
    Schedule B (Form 5713)Specifically Attributable Taxes and Income (Section 999(c)(2)).
    Schedule C (Form 5713)Tax Effect of the International Boycott Provisions.
    Form 5754Statement by Person(s) Receiving Gambling Winnings.
    Form 5884Work Opportunity Cost.
    Form 6198At-Risk Limitations.
    Form 6251Alternative Minimum Tax-Individuals.
    Form 6252Installment Sale Income.
    Form 6478Credit for Alcohol Used as Fuel.
    Form 6765Credit for Increasing Research Activities.
    Form 6781Gains and Losses From Section 1256 Contracts and Straddles.
    Form 8082Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR).
    Form 8275Disclosure Statement.
    Form 8275-RRegulation Disclosure Statement.
    Form 8283Noncash Charitable Contributions.
    Form 8332Release of Claim to Exemption for Child of Divorced or Separated Parents.
    Form 8379Injured Spouse Claim and Allocation.
    Form 8396Mortgage Interest Credit.
    Form 8453U.S. Individual Income Tax Declaration for an IRS e-file Return.
    Form 8582Passive Activity Loss Limitation.
    Form 8582-CRPassive Activity Credit Limitations.
    Form 8586Low-Income Housing Credit.
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    Form 85948801Asset Acquisition Statement.
    Form 8606Nondeductible IRAs.
    Form 8609-AAnnual Statement for Low-Income Housing Credit.
    Form 8611Recapture of Low-Income Housing Credit.
    Form 8615Tax for Certain Children Who Have Investment Income of More than $1,800.
    Form 8621Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund.
    Form 8621-ALate Deemed Dividend or Deemed Sale Election by a Passive Foreign Investment Company.
    Form 8689Allocation of Individual Income Tax to the Virgin Islands.
    Form 8693Low-Income Housing Credit Disposition Bond.
    Form 8697Interest Computations Under the Look-Back Method for Completed Long-Term Contracts.
    Form 8801Credit for Prior Year Minimum Tax-Individuals, Estates, and Trusts.
    Form 8812Additional Child Tax Credit.
    Form 8814Parents' Election to Report Child's Interest and Dividends.
    Form 8815Exclusion of Interest From Series EE and I U.S. Savings Bonds Issued After 1989.
    Form 8818Optional Form to Record Redemption of Series EE and I U.S. Savings Bonds Issued After 1989.
    Form 8820Orphan Drug Credit.
    Form 8821Tax Information Authorization.
    Form 8822Change of Address.
    Form 8824Like-Kind Exchanges.
    Form 8826Disabled Access Credit.
    Form 8828Recapture of Federal Mortgage Subsidy.
    Form 8829Expenses for Business Use of Your Home.
    Form 8832Entity Classification Election.
    Form 8833Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b).
    Form 8834Qualified Electric Vehicle Credit.
    Form 8835Renewable Electricity and Refined Coal Production Credit.
    Form 8838Consent to Extend the Time to Assess Tax Under Section 367-Gain Recognition Statement.
    Form 8839Qualified Adoption Expenses.
    Form 8840Closer Connection Exception Statement for Aliens.
    Form 8843Statement for Exempt Individuals and Individuals With a Medical Condition.
    Form 8844Empowerment Zone and Renewal Community Employment Credit.
    Form 8845Indian Employment Credit.
    Form 8846Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee tips.
    Form 8853Archer MSAs and Long-Term Care Insurance Contracts.
    Form 8854Initial and Annual Expatriation Information Statement.
    Form 8858Information Return of U.S. Persons With Respect to Foreign Disregarded Entities.
    Schedule M (Form 8858)Transactions Between controlled Foreign Disregarded Entity and Filer or Other Related Entities.
    Form 8859District of Columbia First-Time Homebuyer Credit.
    Form 8862Information to Claim Earned Income Credit After Disallowance.
    Form 8863Education Credits.
    Form 8864Biodiesel Fuels Credit.
    Form 8865Return of U.S. Persons With Respect to Certain Foreign Partnerships.
    Schedule K-1Partner's Share of Income Deductions, Credits, etc.
    Schedule O (Form 8865)Transfer of Property to a Foreign Partnership.
    Schedule P (Form 8865)Acquisitions, Dispositions, and Changes of Interests in a Foreign Partnership.
    Form 8866Interest Corporation Under the Look-Back Method for Property Depreciated Under the Income Forecast Method.
    Form 8873Extraterritorial Income Exclusion.
    Form 8874New Markets Credit.
    Form 8878IRS e-file Signature Authorization for Form 4686 or Form 2350.
    Form 8878 SPAutorizacion de firma para presentar por medio del IRS e-file para el Formulario 4868 (SP) o el Formulario 2350 (SP).
    Form 8879IRS e-file Signature Authorization.
    Form 8879 SPAutorizacion de firm para presentar la Declaracion por medio del IRS e-file.
    Form 8880Credit for Qualified Retirement Savings Contributions.
    Form 8881Credit for Small Employer Pensions Plan Startup Costs.
    Form 8882Credit for Employer-Provided Childcare Facilities and Services.
    Form 8885Health Coverage Tax Credit.
    Form 8886Reportable Transaction Disclosure Statement.
    Form 8888Direct Deposit of Refund to More than One Account.
    Form 8889Health Savings Accounts (HSAs).
    Form 8896Low Sulfur Diesel Fuel Production Credit.
    Form 8898Statement for Individuals Who Begin or End Bona Fide Residence in a U.S. Possession.
    Form 8900Qualified Railroad Track Maintenance Credit.
    Form 8903Domestic Production Activities Deduction.
    Form 8906Distills Spirits Credit.
    Form 8907Nonconventional Source Fuel Credit.
    Form 8908Energy Efficient Home Credit.
    Form 8910Alternative Motor Vehicle Credit.
    Form 8911Alternative Fuel Vehicle Refueling Property Credit.
    8912Credit to Holders of Tax Credit Bonds.
    Form 8917Tuition and Fees Deduction.
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    Form 8919Uncollected Social Security and Medicare Tax on Wages.
    Form 8925Report of Employer-Owned Life Insurance Contracts.
    Form 8932Credit for Employer Differential Wage Payments.
    Form 8933Carbon Dioxide Sequestration Credit.
    Form 8936Qualified Plug-In Electric Drive Motor Vehicle Credit.
    Form 9465Installment Agreement Request.
    Form 9465 SPSolicitud para un Plan de Pagos a Plazos.
    Form SS-4Application for Employer Identification Number.
    Form SS-8Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding.
    Form T (Timber)Forest Activities Schedules.
    Form W-4Employee's Withholding Allowance Certificate.
    Form W-4 PWithholding Certificate for Pension or Annuity Payments.
    Form W-4 SRequest for Federal Income Tax Withholding From Sick Pay.
    Form W-4 VVoluntary Withholding Request.
    Form W-4 (SP)Certificado de Exencion de la Retencion del Empleado.
    Form W-7Application for IRS Individual Taxpayer Indentification Number.
    Form W-7 AApplication for Taxpayer Identification Number for Pending U.S. Adoptions.
    Form W-7 (SP)Solicitud de Numero de Indenticacion Personal del Contribuyente del Servico de Impuestos Internos.
    Form 1040 ES (NR)U.S. Estimated Tax for Nonresident Alien Individuals.
    Form 1040 ES (PR)Federales Estimadas del Trabajo por Cuenta Propia y sobre el Impleo de Empleados Domestocs-Puerto Rico.
    W-7 (COA)Certificate of Accuracy for IRS Individual Taxpayer Identification Number.
    Form 1040 Schedule 1Form 1040 Schedule 1 Additional Income and Adjustments to Income.
    Form 1040 Schedule 2Form 1040 Schedule 2 Tax.
    Form 1040 Schedule 3Form 1040 Schedule 3 Nonrefundable Credits.
    Form 1040 Schedule 4Form 1040 Schedule 4 Other Taxes.
    Form 1040 Schedule 5Form 1040 Schedule 5 Other Payments and Refundable Credits.
    Form 1040 Schedule 6Form 1040 Schedule 6 Foreign Address and Third Party Designee.
    Form 1040-CU.S. Departing Alien Income Tax Return.
    Form 1040-SRU.S. Income Tax Return for Seniors.
    Form 8867Paid Preparer's Due Diligence Checklist.
    Form 8915-CQualified 2018 Disaster Retirement Plan Distributions and Repayments.
    Form 8958Allocation of Tax Amounts Between Certain Individuals in Community Property States.
    Form 8962Premium Tax Credit (PTC).
    Form 965-CForm 965-C, Transfer Agreement Under 965(h)(3).
    Form 3911Taxpayer Statement Regarding Refund.
    Form 8857Request for Innocent Spouse Relief.
    Form 8302Electronic Deposit of Tax Refund of $1 Million or more.
    Form 14039Identity Theft Affidavit.
    Form 14095The Health Coverage Tax Credit (HCTC) Reimbursement Request Form.
    Form 8938Statement of Specified Foreign Financial Assets.

    Appendix B

    Title/description
    1545-0735 **Final Amortization of Reforestation Expenditures (TD 7927).
    1545-0768 ***TD 7898—Employers Qualified Educational Assistance Programs.
    1545-0771 ***TD 8864 (Final); EE-63-88 (Final and temp regulations) Taxation of Fringe Benefits and Exclusions From Gross Income for Certain Fringe Benefits; IA-140-86 (Temporary) Fringe Benefits Treas reg 1.274.
    1545-0782 **Limitation on reduction in income tax liability incurred to the Virgin Islands.
    1545-0916 ***TD 8073 (Temporary Regulations)—Effective Dates and Other Issues Arising Under the Employee Benefit Provisions of the Tax Reform Act of 1984.
    1545-1005 **TD 8302—Low-Income Housing Credit for Federally-assisted Buildings.
    1545-1051 **TD 8556 (Final)—Computation and Characterization of Income and Earnings and Profits Under the Dollar Approximate Separate Transactions Method of Accounting (DASTM).
    1545-1056 **REG-209020-86 (NPRM & Temporary)—Foreign Tax Credit: Notification of Foreign Tax Redeterminations.
    1545-1112Time and Manner of Making Certain Elections Under the Technical and Miscellaneous Revenue Act of 1988 (26 CFR 301.9100-8).
    1545-1131TD 8400—(Final) Taxation of Gain or Loss from Certain Nonfunctional Currency Transactions (Section 988 Transactions).
    1545-1132 **Denial of interest deduction on certain obligations to foreign persons.
    1545-1139 **Adjustments to Basis of Stock and Indebtedness to Shareholders of S Corporations and Treatment of Distributions by S Corporations to Shareholders (TD 9300); TD 9428—Section 1367 Regard.
    1545-1201 *Election to Expense Certain Depreciable Business Assets.
    1545-1244*T.D. 9013 Limitation on Passive Activity Losses and Credits—Treatment on Self-Charged Items of Income and Expense.
    1545-1251 **TD 8437—Limitations on Percentage Depletion in the Case of Oil and Gas Wells.
    1545-1265Capitalization of Interest.
    1545-1353TD 8517: Debt Instruments With Original Discount; Imputed Interest on Deferred Payment Sales or Exchanges of Property; TD 9599: Property Traded on an Established Market.
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    1545-1435TD 8706 Electronic Filing of Form W-4.
    1545-1450Debt Instructions With Originals Issue Discount; Contingent Payments; Anti-Abuse Rule (TD 8674).
    1545-1452 *FI-43-94 (TD 8649—Final) Regulations Under Section 1258 of the Internal Revenue Code of 1986; Netting Rule for Certain Conversion Transactions.
    1545-1464 *TD 8960 (Final)—Deductibility, Substantiation, and Disclosure of Certain Charitable Contributions.
    1545-1484 **TD 8881(Final) REG-242282-97 (formerly Intl-62-90, Intl-32-93, Intl-52-86, and Intl-52-94) General Revision of Regulations Relating to Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons and Revisions of Information.
    1545-1522 ***Revenue Procedure 2017-52, 2017-1, 2017-3 Rulings and determination letters.
    1545-1546 ***Revenue Procedure 97-33, EFTPS (Electronic Federal Tax Payment System).
    1545-1595Automatic Data Processing—(Rev. Proc. 98-25).
    1545-1616 *TD 8816 (Final) Roth IRAs.
    1545-1649 *Rev. Proc. 99-21 Disability Suspension.
    1545-1660 **Notice 99-43 Nonrecognition Exchanges under Section 897.
    1545-1701 **Revenue Procedure 2000-37—Reverse Like-kind Exchanges (as modified by Rev Proc. 2004-51).
    1545-1748 **Changes in Accounting Periods—REG-106917-99 (TD 8669/Final).
    1545-1773 *Revenue Procedure 2014-55, Election Procedures and Information Reporting with Respect to Interests in Certain Canadian Retirement Plans.
    1545-1792Split-Dollar Life Insurance Arrangements.
    1545-1797 **(TD9082)(Final), Revision of Income Tax Regulations under Sections 897, 1445, and 6109 to require use of Taxpayer Identifying Numbers on Submission under the Section 897 and 1445.
    1545-1816 *TD 9054—Disclosure of Returns and Return Information to Designee of Taxpayer (as amended by TD 9618).
    1545-1831 **TD 9157 (Final) Guidance Regarding the Treatment of Certain Contingent Payment Debt Instruments w/one or more Payments that are Denominated in, or Determined by Reference to, a Nonfunctional Currency.
    1545-1834 **Revenue Procedure 2003-39, Section 1031 LKE (Like-Kind Exchanges) Auto Leasing Programs.
    1545-1843 **TD 9207 (final)—Assumptions of Partner Liabilities; REG-106736-00 (NPRM).
    1545-1855 **TD 9285—Limitation on Use of the Nonaccrual-Experience Method of Accounting Under Section 448(d)(5).
    1545-1899Timely Mailing Treated As Timely Filing.
    1545-1900 **(TD 9212) Final, Source of Compensation for Labor or Personal Services.
    1545-1903 **TD 9168—Optional 10-Year Write-off of Certain Tax Preferences (REG-124405-03).
    1545-1930 *T.D. 9248—Residence and Source Rules Involving U.S. Possessions and Other Conforming Changes (Final and Temporary).
    1545-1937 **Notice 2005-41, Guidance Regarding Qualified Intellectual Property Contributions.
    1545-1956 *Rev. Proc. 2007-25, Revenue Procedure regarding I.R.C. 6707A(e) and Disclosure with the SEC.
    1545-1992REG-146459-05—TD 9324 (Final) Designated Roth Contributions Under Section 402A.
    1545-1994 **Notice 2008-36: Amplification of Notice 2006-28 Energy Efficient Homes Credit; Manufactured Homes.
    1545-2001Rev. Proc. 2006-16, Renewal Community Depreciation Provisions.
    1545-2018 *Revenue Procedure 2006-31, Revocation of Election filed under I.R.C. 83(b).
    1545-2040Automatic Consent to change certain elections relating to the apportionment of interest expense and research and experimental expenditures (RP 2006-42).
    1545-2044Revenue Procedure 2015-40, Procedures for Requesting Competent Authority Assistance Under Tax Treaties.
    1545-2047 **Rescission of penalty for failure to include reportable transaction information with return.
    1545-2115 *TD 9481—Travel Expenses of State Legislators (REG-119518-07).
    1545-2120 **Revenue Procedures 2008-60; 2012-27: Election Involving the Repeal of the Bonding Requirement and Notification of Increase of Tax under § 42(j)(6).
    1545-2134 **Notice 2009-41—Credit for Residential Energy Efficient Property.
    1545-2156 **Revenue Procedure 2010-13, Disclosure of Activities Grouped under Section 469.
    1545-2158Notice 2010-54: Production Tax Credit for Refined Coal.
    1545-2167Stripping Transactions for Qualified Tax Credit Bonds.
    1545-2169 *Notice 2010-30/Notice 2012-41—Transitional Guidance for Taxpayers Claiming Relief Under the Military Spouses Residency Relief Act for Taxable Year 2009 and Subsequent Years.
    1545-2194 **Rules for Certain Rental Real Estate Activities.
    1545-2283Form 461 Limitation on Business Losses.
    * OMB Numbers are or to be retired because they are applicable to Individual filers (1545-0074).
    ** OMB Numbers are or to be retired because they are applicable to Individual (1545-0074) and business (1545-0123) filers.
    *** OMB Numbers are or to be retired because they are applicable to Individual (1545-0074) and business (1545-0123) and Tax Exempt (1545-0047) filers.

    Appendix C

    OMB numbers that will no longer be separately reported in order to eliminate duplicate burden reporting. For individual filers, the following OMB numbers are or will be retired resulting in a total reduction of 94,011,246 reported burden hours:

    Burden hoursOMB No.Title/description
    17,0491545-0138U.S. Departing Alien Income Tax Statement.
    2,370,6001545-1034Passive Activity Credit Limitations.
    401545-1093 *Final Minimum Tax-Tax Benefit Rule (TD 8416).
    3,015,0001545-1201Election to Expense Certain Depreciable Business Assets.
    1001545-1244T.D. 9013—Limitation on Passive Activity Losses and Credits—Treatment on Self-Charged Items of Income and Expense.
    16,6001545-1384Form 3911—Taxpayer Statement Regarding Refund.
    Start Printed Page 51718
    5,0001545-1452FI-43-94 (TD 8649—Final)—Regulations Under Section 1258 of the Internal Revenue Code of 1986; Netting Rule for Certain Conversion Transactions.
    1,975,0001545-1464TD 8960 (Final)—Deductibility, Substantiation, and Disclosure of Certain Charitable Contributions.
    316,0001545-1596Form 8857.
    125,0001545-1616TD 8816 (Final)—Roth IRAs.
    17,824,7931545-1629 *Paid Preparer's Due Diligence Checklist.
    24,1001545-1649Rev. Proc. 99-21, Disability Suspension.
    1,7291545-1763Form 8302—Electronic Deposit of Tax Refund of $1 Million or more.
    10,0001545-1773Revenue Procedure 2014-55, Election Procedures and Information Reporting with Respect to Interests in Certain Canadian Retirement Plans.
    8001545-1816TD 9054—Disclosure of Returns and Return Information to Designee of Taxpayer (as amended by TD 9618).
    300,0001545-1930T.D. 9248—Residence and Source Rules Involving U.S. Possessions and Other Conforming Changes (Final and Temporary).
    4301545-1956 *Rev. Proc. 2007-25, Revenue Procedure regarding I.R.C. 6707A(e) and Disclosure with the SEC.
    1,027,5151545-1973 *Net Profit from Business.
    72,201,7041545-1974 *Schedule C (Form 1040), Profit or Loss From Business.
    4001545-2018Revenue Procedure 2006-31, Revocation of Election filed under I.R.C. 83(b).
    3,7001545-2115 *TD 9481—Travel Expenses of State Legislators (REG-119518-07).
    514,8361545-2139Identity Theft Affidavit.
    2,0391545-2152The Health Coverage Tax Credit (HCTC) Reimbursement Request Form.
    6,2001545-2169Notice 2010-30/Notice 2012-41—Transitional Guidance for Taxpayers Claiming Relief Under the Military Spouses Residency Relief Act for Taxable Year 2009 and Subsequent Years.
    1,652,0001545-2195Form 8938 Statement of Specified Foreign Financial Assets.
    94,011,246Total Burden hours (or to be) discontinued.
    * Discontinued in FY19.
    End Supplemental Information

    [FR Doc. 2019-21066 Filed 9-27-19; 8:45 am]

    BILLING CODE 4830-01-P

Document Information

Published:
09/30/2019
Department:
Treasury Department
Agency:
Internal Revenue Service
EntryType:
Notice
Action:
Notice and request for comments.
Document Number:
2019-21066
Dates:
Written comments should be received on or before November 29, 2019 to be assured of consideration.
Pages:
51712-51718 (7 pages)
SectionNoes:
PDF File:
2019-21066.pdf