[Federal Register: December 20, 2006 (Volume 71, Number 244)]
[Notices]
[Page 76427-76434]
From the Federal Register Online via GPO Access [wais.access.gpo.gov]
[DOCID:fr20de06-162]
[[Page 76427]]
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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, and Form 1040EZ, and All
Attachments to These Forms
SUMMARY: The Department of 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 January 19,
2007 to be assured of consideration.
ADDRESSES: Copies of the submission(s) may be obtained by calling the
Treasury Bureau Clearance Officer listed below. Comments regarding this
information collection should be addressed to the OMB reviewer listed
below and to the Treasury Department Clearance Officer, Department of
the Treasury, Room 11000, 1750 Pennsylvania Avenue, NW., Washington, DC
20220.
OMB Number: 1545-0074.
Form Number: IRS Form 1040.
Type of Review: Extension.
Title: Form 1040, U.S. Individual Income Tax Return.
Description: 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), 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; 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.
SUPPLEMENTARY INFORMATION:
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, 1040EZ, 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
[[Page 76428]]
will be determined under existing methodology based on form length and
complexity.\1\
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\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.).
---------------------------------------------------------------------------
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 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:
Self-prepared without software
Self-prepared with software
Used a paid tax preparer
The separate types of taxpayer activities measured in the model
are:
Recordkeeping
Form completion
Form submission (electronic and paper)
Tax planning
Use of services (IRS and paid professional)
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.
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; 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.
Type of Review: Extension of currently approved collections.
Affected Public: Individuals or households.
Estimated Number of Respondents: 130,200,000.
Total Estimated Time: 3.0 billion hours.
Estimated Time Per Respondent: 23.3 hours.
Total Estimated Out-of-Pocket Costs: $23.4 billion.
Estimated 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 without Self-prepared with tax Prepared by paid
Major form filed or type of taxpayer returns preparation methods tax software software professional
(millions) -----------------------------------------------------------------------------------------------
Costs Costs Costs Costs
Hours (dollars) Hours (dollars) Hours (dollars) Hours (dollars)
--------------------------------------------------------------------------------------------------------------------------------------------------------
All Taxpayers Filing Form 1040, 1040A and 130.2 23.3 179 16.4 17 27.9 44 22.9 268
1040EZ.....................................
Major Form Filed:
[[Page 76429]]
Taxpayers Filing Form 1040 (and 88.2 30.5 242 26.9 21 36.6 52 28.7 338
associated forms)......................
Taxpayers Filing Form 1040A (and 23.3 9.1 62 10.8 29 11.5 44 7.4 82
associated forms)......................
Taxpayers Filing Form 1040EZ............ 18.7 7.2 29 7.0 1 10.1 9 5.5 60
Type of Taxpayer*:
Wage and Investment..................... 94.6 11.8 93 11.5 14 17.8 35 9.0 142
Self-Employed........................... 35.6 53.9 410 48.5 31 68.4 81 53.9 522
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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
-----------------------------------------------------------------------------------------------
Average for all Self-prepared without Self-prepared with tax Prepared by paid
Type of taxpayer* and common combinations of preparation methods tax software software professional
forms filed -----------------------------------------------------------------------------------------------
Costs Costs Costs Costs
Hours (dollars) Hours (dollars) Hours (dollars) Hours (dollars)
----------------------------------------------------------------------------------------------------------------------------------------------
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 9.2 88 12.2 17 15.8 34 6.6 118
not 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 24.6 239 32.8 13 35.4 44 18.1 365
forms 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.......
[[Page 76430]]
Form 1040 and forms and schedules including 69.4 618 72.0 40 88.3 99 65.7 746
more than one of the SE forms (Schedules C,
E, or F or Form 2106)........................
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*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 3.--Taxpayer Burden for Taxpayers Who Filed Form 1040, by Activity
--------------------------------------------------------------------------------------------------------------------------------------------------------
Percent of Average time burden of taxpayer activities (hours per return) Average
returns ----------------------------------------------------------------- Costs per
Form or schedule filed Record- Tax Form All other Return
(percent) Total Time keeping planning completion activities (dollars)
--------------------------------------------------------------------------------------------------------------------------------------------------------
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
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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. 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.
Clearance Officer: Glenn P. Kirkland, Internal Revenue Service,
Room 6516, 1111 Constitution Avenue, NW., Washington, DC 20224, (202)
622-3428.
OMB Reviewer: Alexander T. Hunt, Office of Management and Budget,
Room 10235, New Executive Office Building, Washington, DC 20503, (202)
395-7316.
Dated: December 14, 2006.
Robert Dahl,
Treasury PRA Clearance Officer.
Appendix
------------------------------------------------------------------------
Form Title
------------------------------------------------------------------------
1040................................... U.S. Individual Income Tax
Return.
1040 A................................. U.S. Individual Income Tax
Return.
1040 EZ................................ Income Tax Return for Single
and Joint Filers With No
Dependents.
1040X.................................. Amended U.S. Individual Income
Tax Return.
1040NR................................. U.S. Nonresident Alien Income
Tax Return.
1040 NR-EZ............................. U.S. Income Tax Return for
Certain Nonresident Aliens
With No Dependents.
926.................................... Return by a U.S.Transferor of
Property to a Foreign
Corporation.
970.................................... Application To Use LIFO
Inventory Method.
972.................................... Consent of Shareholder To
Include Specific Amount in
Gross Income.
1128................................... Application to Adopt, Change,
or Retain a Tax Year.
2439................................... Notice to Shareholder of
Undistributed Long-Term
Capital Gains.
3115................................... Application for Change in
Accounting Method.
3468................................... Investment Credit.
[[Page 76431]]
3520................................... Annual Return To Report
Transactions With Foreign
Trusts and Receipt of Certain
Foreign Gifts.
3800................................... General Business Credit.
4255................................... Recapture of Investment Credit.
4562................................... Depreciation and Amortization.
4797................................... Sales of Business Property.
5471................................... Information Return of U.S.
Persons With Respect To
Certain Foreign Corporations.
5713................................... International Boycott Report.
5884................................... Work Opportunity Credit.
6478................................... Credit for Alcohol Used as
Fuel.
6765................................... Credit for Increasing Research
Activities.
8082................................... Notice of Inconsistent
Treatment or Administrative
Adjustment Request (AAR).
8271................................... Investor Reporting of Tax
Shelter Registration Number.
8586................................... Low-Income Housing Credit.
8594................................... Asset Acquisition Statement.
8609 SCH A............................. Annual Statement.
8611................................... Recapture of Low-Income Housing
Credit.
8621................................... Return by a Shareholder of a
Passive Foreign Investment
Company or Qualified Electing
Fund.
8697................................... Interest Computation Under the
Look-Back Method for Completed
Long-Term Contracts.
8820................................... Orphan Drug Credit.
8826................................... Disabled Access Credit.
8830................................... Enhanced Oil Recovery Credit.
8835................................... Renewable Electricity and
Refined Coal Production
Credit.
8844................................... Empowerment Zone and Renewal
Community Employment Credit.
8845................................... Indian Employment Credit.
8846................................... Credit for Employer Social
Security and Medicare Taxes
Paid on Certain Employee Tips.
8847................................... Credit for Contributions to
Selected Community Development
Corporations.
8858................................... Information Return of U.S.
Persons With Respect to
Foreign Disregarded Entities.
8860................................... Qualified Zone Academy Bond
Credit.
8861................................... Welfare-to-Work Credit.
8864................................... Biodiesel Fuels Credit.
8865................................... Return of U.S. Persons With
Respect To Certain Foreign
Partnerships.
8866................................... Interest Computation Under the
Look-Back Method for Property
Depreciated Under the Income
Forecast Method.
8873................................... Extraterritorial Income
Exclusion.
8874................................... New Markets Credit.
8881................................... Credit for Small Employer
Pension Plan Startup Costs.
8882................................... Credit for Employer-Provided
Childcare Facilities and
Services.
8886................................... Reportable Transaction
Disclosure Statement.
8896................................... Low Sulfur Diesel Fuel
Production Credit.
8900................................... Qualified Railroad Track
Maintenance Credit.
8903................................... Domestic Production Activities
Deduction.
8907................................... Nonconventional Source Fuel
Credit.
8913................................... Credit for Federal Telephone
Excise Tax Paid.
T (Timber)............................. Forest Activities Schedules.
5471 SCH J............................. Accumulated Earnings and
Profits (E&P) of Controlled
Foreign Corporation.
5471 SCH M............................. Transactions Between Controlled
Foreign Corporation and
Shareholders or Other Related
Persons.
5471 SCH N............................. Return of Officers, Directors,
and 10%-or-More Shareholders
of a Foreign Person Holding
Company.
5471 SCH O............................. Organization or Reorganization
of Foreign Corporation, and
Acquisitions and Dispositions
of Its Stock.
5713 SCH A............................. International Boycott Factor
(Section 999(c)(1)).
5713 SCH B............................. Specifically Attributable Taxes
and Income (Section
999(c)(2)).
5713 SCH C............................. Tax Effect of the International
Boycott Provisions.
8621 A................................. Return by a Shareholder Making
Certain Late Elections to End
Treatment as a Passive Foreign
Investment Company.
8693................................... Low-Income Housing Credit
Disposition Bond.
8832................................... Entity Classification Election.
8838................................... Consent To Extend the Time To
Assess Tax Under Section 367--
Gain Recognition Statement.
8858 SCH M............................. Transactions Between Controlled
Foreign Disregarded Entity and
Filer or Other Related
Entities.
8865 SCH K-1........................... Partner's Share of Income,
Credits, Deductions, etc.
[[Page 76432]]
8865 SCH O............................. Transfer of Property to a
Foreign Partnership.
8865 SCH P............................. Acquisitions, Dispositions, and
Changes of Interests in a
Foreign Partnership.
1040 SCH A............................. Itemized Deductions.
1040 SCH B............................. Interest and Ordinary
Dividends.
1040 SCH C............................. Profit or Loss From Business.
1040 SCH C-EZ.......................... Net Profit From Business.
1040 SCH D............................. Capital Gains and Losses.
1040 SCH D-1........................... Continuation Sheet for Schedule
D.
1040 SCH E............................. Supplemental Income and Loss.
1040 SCH EIC........................... Earned Income Credit.
1040 SCH F............................. Profit or Loss From Farming.
1040 SCH H............................. Household Employment Taxes.
1040 SCH J............................. Income Averaging for Farmers
and Fishermen.
1040 SCH R............................. Credit for the Elderly or the
Disabled.
1040 SCH SE............................ Self-Employment Tax.
1116................................... Foreign Tax Credit.
1310................................... Statement of Person Claiming
Refund Due a Deceased
Taxpayer.
2106 EZ................................ Unreimbursed Employee Business
Expenses.
2106................................... Employee Business Expenses.
2120................................... Multiple Support Declaration.
2210 F................................. Underpayment of Estimated Tax
by Farmers and Fishermen.
2210................................... Underpayment of Estimated Tax
by Individuals, Estates, and
Trusts.
2350................................... Application for Extension of
Time To File U.S. Income Tax
Return.
2350 SP................................ Solicitud de Prorroga para
Presentar la Declaracion del
Impuesto sobre el Ingreso de
los Estados Unidos.
2441................................... Child and Dependent Care
Expenses.
2555 EZ................................ Foreign Earned Income
Exclusion.
2555................................... Foreign Earned Income.
3903................................... Moving Expenses.
4137................................... Social Security and Medicare
Tax on Unreported Tip Income.
4563................................... Exclusion of Income for Bona
Fide Residents of American
Samoa.
4684................................... Casualties and Thefts.
4835................................... Farm Rental Income and
Expenses.
4952................................... Investment Interest Expense
Deduction.
4972................................... Tax on Lump-Sum Distributions.
5074................................... Allocation of Individual Income
Tax to Guam or the
Commonwealth of the Northern
Mariana Islands (CNMI).
5329................................... Additional Taxes on Qualified
Plans (Including IRAs) and
Other Tax-Favored Accounts.
6198................................... At-Risk Limitations.
6251................................... Alternative Minimum Tax--
Individuals.
6252................................... Installment Sale Income.
6781................................... Gains and Losses From Section
1256 Contracts and Straddles.
8275 R................................. Regulation Disclosure
Statement.
8275................................... Disclosure Statement.
8283................................... Noncash Charitable
Contributions.
8332................................... Release of Claim to Exemption
for Child of Divorced or
Separated Parents.
8379................................... Injured Spouse Claim and
Allocation.
8396................................... Mortgage Interest Credit.
8582 CR................................ Passive Activity Credit
Limitations.
8582................................... Passive Activity Loss
Limitations.
8606................................... Nondeductible IRAs.
8615................................... Tax for Children Under Age 14
With Investment Income of More
Than $1,600.
8689................................... Allocation of Individual Income
Tax to the Virgin Islands.
8801................................... Credit for Prior Year Minimum
Tax--Individuals, Estates, and
Trusts.
8812................................... Additional Child Tax Credit.
8814................................... Parents' Election to Report
Child's Interest and
Dividends.
8815................................... Exclusion of Interest from
Series EE and I U.S. Savings
Bonds Issued After 1989.
8824................................... Like-Kind Exchanges.
8828................................... Recapture of Federal Mortgage
Subsidy.
8829................................... Expenses for Business Use of
Your Home.
8834................................... Qualified Electric Vehicle
Credit.
8836................................... Qualifying Children Residency
Statement.
8839................................... Qualified Adoption Expenses.
8840................................... Closer Connection Exception
Statement for Aliens.
8843................................... Statement for Exempt
Individuals and Individuals
With a Medical Condition.
8853................................... Archer MSAs and Long-Term Care
Insurance Contracts.
[[Page 76433]]
8854................................... Initial and Annual Expatriation
Information Statement.
8859................................... District of Columbia First-Time
Homebuyer Credit.
8862................................... Information To Claim Earned
Income Credit After
Disallowance.
8863................................... Education Credits.
8880................................... Credit for Qualified Retirement
Savings Contributions.
8885................................... Health Coverage Tax Credit.
8888................................... Direct Deposit of Refund.
8889................................... Health Savings Accounts (HSAs).
8891................................... U.S. Information Return for
Beneficiaries of Certain
Canadian Registered Retirement
Plans.
8898................................... Statement for Individuals Who
Begin or End Bona Fide
Residence in a U.S.
Possession.
673.................................... Statement for Claiming
Exemption from Withholding on
Foreign Earned Income Eligible
for the Exclusion(s).
1000................................... Ownership Certificate.
1040 A-SCH 1........................... Interest and Ordinary Dividends
for Form 1040A Filers..
1040 A-SCH 2........................... Child and Dependent Care
Expenses for Form 1040A
Filers.
1040 A-SCH 3........................... Credit for the Elderly or the
Disabled+F66 for Form 1040A
Filers.
1040 ES-E.............................. Estimated Tax for Individuals.
1040 ES-OCR............................ Estimated Tax for Individuals
(Optical Character Recognition
Without Form 1040V).
1040 ES-OCR-V.......................... Payment Voucher.
1040 ES-OTC............................ Estimated Tax for Individuals.
1040 ES/VOCR........................... Estimated Tax for Individuals
(Optical Character Recognition
With Form 1040V).
1040 V................................. Payment Voucher.
1040 V-OCR............................. Payment Voucher.
1040 V-OCR-ES.......................... Payment Voucher.
1045................................... Application for Tentative
Refund.
4070 A................................. Employee's Daily Record of
Tips.
4070................................... Employee's Report of Tips to
Employer.
4361................................... Application for Exemption From
Self-Employment Tax for Use by
Ministers, Members of
Religious Orders, and
Christian Science
Practitioners.
4868................................... Application for Automatic
Extension of Time To File
Individual U.S. Income Tax
Return.
4868 SP................................ Solicitud de Prorroga para
Presentar la Declaracion del
Impuesto sobre el Ingreso
Personal de los Estados
Unidos.
5213................................... Election To Postpone
Determination as To Whether
the Presumption Applies That
an Activity Is Engaged in for
Profit.
8453 OL................................ U.S. Individual Income Tax
Declaration for an IRS e-file
Online Return.
8453 OL SP............................. Declaracion del Impuesto sobre
el Ingreso Personal de los
Estados Unidos por Medio de la
Presentacion Electronica del
IRS (e-file) En-Linea.
8453................................... U.S. Individual Income Tax
Declaration for an IRS e-file
Return.
8453 SP................................ Declaracion del Impuesto sobre
el Ingreso Personal de los
Estados Unidos por Medio de la
Presentacion Electronica del
IRS e-file.
8818................................... Optional Form To Record
Redemption of Series EE and I
U.S. Savings Bonds Issued
After 1989.
8822................................... Change of Address.
8833................................... Treaty-Based Return Position
Disclosure Under Section 6114
or 7701(b).
8836 SCH A............................. Third Party Affidavit.
8836 SCH B............................. Third Party Affidavit.
8878................................... IRS e-file Signature
Authorization for Application
for Extension of Time to File.
8879................................... IRS e-file Signature
Authorization.
8901................................... Information on Qualifying
Children Who Are Not
Dependents (For Child Tax
Credit Only).
9465................................... Installment Agreement Request.
W-7 A.................................. Application for Taxpayer
Identification Number for
Pending U.S. Adoptions.
W-7.................................... Application for IRS Individual
Taxpayer Identification
Number.
982.................................... Reduction of Tax Attributes Due
To Discharge of Indebtedness
(and Section 1082 Basis
Adjustment).
4136................................... Credit for Federal Tax Paid On
Fuels.
4970................................... Tax on Accumulation
Distribution of Trusts.
2848................................... Power of Attorney and
Declaration of Representative.
4029................................... Application for Exemption From
Social Security and Medicare
Taxes and Waiver of Benefits.
4852................................... Substitute for Form W-2 or Form
1099-R.
5754................................... Statement by Person(s)
Receiving Gambling Winnings.
[[Page 76434]]
8821................................... Tax Information Authorization.
8836 SP................................ Comprobante de Residencia para
los Hijos(as) Calificados(as).
8836 SP-SCH A.......................... Declaracion Jurada del Tercero.
8836 SP-SCH B.......................... Declaracion Jurada del Tercero.
8878 SP................................ Autorizacion de firma para
presentar por medio del IRS e-
file--Solicitud de prorroga
del plazo.
8879 SP................................ Autorizacion de firma para
presentar por medio del IRS e-
file.
9465 SP................................ Peticion para un Plan de Pagos
a Plazos.
SS-4................................... Application for Employer
Identification Number.
SS-8................................... Determination of Employee Work
Status for Purposes of Federal
Employment Taxes and Income
Tax Withholding.
W-4P................................... Withholding Certificate for
Pension or Annuity Payments.
W-4S................................... Request for Federal Income Tax
Withholding From Sick Pay.
W-4 SP................................. Certificado de descuentos
del(la) empleado(a) para la
retencion.
W-4 V.................................. Voluntary Withholding Request.
W-4.................................... Employee's Withholding
Allowance Certificate.
W-5 SP................................. Certificado del pago por
adelantado del Credito por
Ingreso del Trabajo.
W-5.................................... Earned Income Credit Advance
Payment Certificate.
W-7 SP................................. Solicitud de Numero de
Identicacion Personal del
Contribuyente el Servicio de
Impuestos Internos.
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[FR Doc. E6-21709 Filed 12-19-06; 8:45 am]
BILLING CODE 4830-01-P