89 FR 175 pgs. 73501-73507 - Proposed Collection; Comment Request for Trust and Estate Income Tax Returns and Related Forms
Type: NOTICEVolume: 89Number: 175Pages: 73501 - 73507
Pages: 73501, 73502, 73503, 73504, 73505, 73506FR document: [FR Doc. 2024-20407 Filed 9-9-24; 8:45 am]
Agency: Treasury Department
Sub Agency: Internal Revenue Service
Official PDF Version: PDF Version
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Trust and Estate Income Tax Returns and Related Forms
AGENCY:
Internal Revenue Service (IRS), Treasury.
ACTION:
Notice and request for comments.
SUMMARY:
The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995 (PRA). The IRS is soliciting comments on Trust and Estate Income Tax Returns and Related Forms.
DATES:
Written comments should be received on or before November 12, 2024 to be assured of consideration.
ADDRESSES:
Direct all written comments to Andres Garcia, Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or by email pra.comments@irs.gov. Include 1545-0092 or Trust and Estate Income Tax Returns and Related Forms in the subject line.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or copies of the form and instructions should be directed to Jason Schoonmaker at (801) 620-2128, Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or through the internet, at jason.m.schoonmaker@irs.gov.
SUPPLEMENTARY INFORMATION:
Change in PRA Approval of Forms Used by Trusts and Estates
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 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 "Updated Burden Estimate Methodology," the IRS's currently accepted burden estimate methodology, referred to as the IRS Taxpayer Burden Model, is based on taxpayers' tax reporting experience taking into account, among other things, the forms and schedules used by those taxpayers and the recordkeeping and other activities needed to complete those forms. The transition of the trust and estate income tax reporting burden represents the IRS's continued effort to improve the ability of IRS to measure the burden imposed on various groups of taxpayers by the federal tax system. While the improved methodology provides a more accurate and comprehensive description of the trust and estate income tax reporting burden, it will not provide burden estimates on a form-by-form basis, as has been done under the previous methodology. When the prior model, known as the legacy Arthur D. Little (ADL) 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, line-by-line basis was an appropriate methodology. Trust and estate income tax returns are increasingly being prepared using software or with preparer assistance. In this current reporting 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 method of estimating taxpayer burden. The IRS Taxpayer Burden Model, which takes into account broader and more comprehensive taxpayer characteristics and activities, provides a much more accurate and useful estimate of taxpayer burden.
[top] Currently, there are 152 forms and 27 regulations used by trust and estates pertaining to their income tax reporting
The IRS Taxpayer Burden Model methodology estimates the aggregate burden imposed on trusts and estates, based upon their reporting-related characteristics and activities. IRS therefore will seek OMB approval of all 152 trust and estate income tax forms as a single "collection of information." The aggregate burden of these tax forms will be accounted for under OMB Control Number 1545-0092, which is currently assigned to Form 1041. OMB Control Number 1545-0092 will be displayed on all trust and estate income tax forms and related information collections. As a result of this change, burden estimates for trust and estate income taxes 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 "Proposed PRA Submission to OMB."
Updated Burden Estimate Methodology
The IRS Taxpayer Burden Model methodology revises the estimates of the levels of burden experienced by trusts and estates when complying with their federal reporting requirements pertaining to income taxes. It replaces the legacy ADL model methodology developed in the mid-1980s. Since that time, improved technology and modeling sophistication have enabled the IRS to improve the burden estimates. The IRS Taxpayer Burden Model methodology 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 IRS Taxpayer Burden Model methodology also represents a substantial step forward in the IRS's ability to assess likely impacts of administrative and legislative changes on trusts and estates.
The IRS Taxpayer Burden Model methodology focuses on the characteristics and activities of trusts and estates rather than solely focusing on the forms they file. Key determinants of taxpayer burden in the model are the type of trust or estate, the number of beneficiaries, level of the trust or estate's income, and the complexity of the trust or estate's income generated from assets and investments. Indicators of tax law and administrative complexity, as reflected in the tax forms and instructions, are incorporated into the model. Tax compliance burden does not include a taxpayer's tax liability, economic inefficiencies caused by sub-optimal choices related to tax deductions or credits, or psychological costs. The legacy ADL model methodology primarily focused on the number of line items of each tax form. The changes between the old and new burden estimates are due to the improved ability of the IRS Taxpayer Burden Model methodology to measure burden and the expanded scope of what is measured. These changes create a one-time shift in the estimate of imposed burden. It is important to note that the difference between the legacy ADL estimate and the IRS Taxpayer Burden Model estimate do not reflect any change in the actual burden imposed by taxpayers.
Methodology
Burden is defined as the time and out-of-pocket costs incurred by taxpayers to comply with their federal tax reporting responsibilities. As has been done for individual taxpayer burden since 2005, business entity burden since 2014, tax-exempt organization burden since 2018, and employer taxpayer burden since 2023, both the time expended and the out-of-pocket costs for trusts and estates are estimated. The IRS Taxpayer Burden Model methodology relies on surveys that gather data about time and out-of-pocket costs that trusts and estates spend on pre-filing and filing activities. The methodology establishes econometric relationships between tax return characteristics and reported compliance costs. The methodology controls for the substitution of time and money by monetizing time and reporting total compliance costs in dollars. This methodology better reflects taxpayer compliance burden, because in a world of electronic tax preparation, time and out-of-pocket costs are governed by the information required rather than the form on which it is ultimately reported. Importantly, even where various trusts and estates complete the same tax form lines, the new methodology differentiates the cost incurred to complete those forms based on characteristics of those trusts and estates. Key characteristics that serve as coefficients in the trust and estates reporting burden model are:
• Type of trust or estate
• Level of income
• Complexity of income and deductions
• Number of beneficiaries
The IRS Taxpayer Burden Model methodology is based on survey data collected using the following stratification for trusts and estates:
| Fiduciary code | Income level |
|---|---|
| 1 = Estate | <$5 |
| 5-999 | |
| 1,000-4,999 | |
| 5,000-24,999 | |
| 25,000-74,999 | |
| 75,000-149,999 | |
| >=150,000 | |
| 2 = Simple Trust | <5 |
| 5-999 | |
| 1,000-4,999 | |
| 5,000-24,999 | |
| 25,000-74,999 | |
| 75,000-149,999 | |
| >=150,000 | |
| 3 = Complex Trust | <5 |
| 5-999 | |
| 1,000-4,999 | |
| 5,000-24,999 | |
| 25,000-74,999 | |
| 75,000-149,999 | |
| >=150,000 | |
| 4 = Nontaxable Grantor Trust | Any |
| 5 = Bankruptcy Trust Ch. 7 | Any |
| 6 = Bankruptcy Trust Ch. 11 | Any |
| 8 = Qualified Dividend Trust | <5 |
| >=5 | |
| 9 = Pooled Investment Funds | <5 |
| >=5 | |
| Source: IRS:RAAS:KDA (08-23-2024). | |
Proposed PRA Submission to OMB
Title: Trust and Estate Income Tax Returns and related Forms.
OMB Number: 1545-0092.
[top] Form Numbers: 1041, 1041 A, 1041 ES, 1041 ES (OCR), 1041 N, 1041 QFT,
Abstract: These forms are used by trusts and estates to comply with their income tax reporting requirement. The data is used to verify that the items reported on the forms are correct.
Current Actions: The burden estimation methodology for trust and estate tax is being transitioned from the legacy Arthur D. Little (ADL) methodology to the IRS Taxpayer Burden Model. The changes discussed above result in a burden hour estimate of 69,000,000 hours, a decrease in total estimated time burden of 327,470,339 hours. The newly reported total out-of-pocket costs is $6,124,000,000 and total monetized burden is $11,164,000,000. The change related to the transition of the burden estimate from the legacy adl model methodology to the IRS Taxpayer Burden Model, is a one-time change. In addition, changes are being made to the forms to be current with enacted legislation.
Type of Review: Revision of currently approved collections.
Affected Public: Trusts and Estates.
Estimated Number of Respondents: 3,070,000.
Estimated Time per Respondent (Hours): 22 hours, 29 minutes.
Estimated Total Annual Time (Hours): 69,000,000 hours.
Estimated Total Annual Monetized Time ($): 5,040,000,000.
Estimated Annual Monetized Time per Respondent ($): 1,642.
Estimated Total Out-of-Pocket Costs ($): 6,124,000,000.
Estimated Out-of-Pocket Cost per Respondent ($): 1,995.
Estimated Total Monetized Burden ($): 11,164,000,000.
Estimated Monetized Burden per Respondent ($): 3,637.
Note:
Total Monetized Burden = Total Out-of-Pocket Costs + Total Annual Monetized Time.
| FY23 to 24 | Program change due to adjustment | Program change due to new legislation | Program change due to agency | FY 25 | |
|---|---|---|---|---|---|
| Number of Respondents | *?19,120,534 | (16,050,534) | 0 | 0 | **?3,070,000 |
| Burden in Hours | 396,470,339 | (327,470,339) | 0 | 0 | 69,000,000 |
| Monetized time Burden | $0 | $5,040,000,000 | $0 | $0 | $5,040,000,000 |
| Out-of-Pocket Costs | $0 | $6,124,000,000 | $0 | $0 | $6,124,000,000 |
| Total Monetized Burden?*** | $0 | $11,164,000,000 | $0 | $0 | $11,164,000,000 |
| Source: IRS:RAAS:KDA (07-08-2024). | |||||
| *?FY 23 responses per year is a count of all forms and schedules filed under legacy ADL Model methodology. | |||||
| **?FY25 responses per year is a count of all taxpayers under the IRS Taxpayer Burden Model methodology. This approach is also used for OMB 1545-0074 (individuals), 1545-0123 (business entities), 1545-0029 (employment tax), and 1545-0047 (tax-exempt organizations). | |||||
| ***?Total monetized burden = Total Out-of-Pocket Costs + Total Annual Monetized Time Note: 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. | |||||
The following additional breakouts of average burden are provided for transparency in understanding the average estimated burden experienced by taxpayers. Table 1 shows the average burden by filers of Form 1041. Table 2 shows the average burden by total income. Table 3 shows the average burden by the number of K-1s attached to the Form 1041.
| Entity type | Percent of filed Form 1041?** | Average time (hrs.) | Average out-of-pocket costs | Average monetized burden |
|---|---|---|---|---|
| Simple Trust | 18 | 19 | $1,400 | $2,900 |
| Complex Trust?* | 55 | 22 | 2,000 | 3,800 |
| Decedent Estate | 10 | 46 | 4,100 | 7,100 |
| Grantor Trust | 16 | 12 | 1,500 | 1,900 |
| Qualified Disability Trust | 1 | 19 | 800 | 1,900 |
| Pooled Income Fund | <1 | 27 | 2,000 | 2,900 |
| Source: IRS:RAAS:KDA (07-08-2024). | ||||
| *?The category of Complex Trusts includes Chapter 7 and Chapter 11 Bankruptcy Estates. | ||||
| **?Percentages based on Tax Year 2022 filings. | ||||
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| Total Income | Average time (hrs.) | Average out-of-pocket costs | Average monetized burden |
|---|---|---|---|
| Table 2A-Simple Trusts | |||
| 1. <$1 | 19 | $800 | $1,700 |
| 2. $1 to $5,000 | 19 | 900 | 1,800 |
| 3. $5,001 to $10,000 | 18 | 1,100 | 2,300 |
| 4. $10,001 to $50,000 | 17 | 1,400 | 2,900 |
| 5. >$50,000 | 25 | 2,700 | 5,600 |
| Table 2B-Complex Trusts, Qualified Disability Trusts, Pooled Income Funds, Chapter 7 and 11 Bankruptcy Estates | |||
| 1. <$1 | 19 | 900 | 1,700 |
| 2. $1 to $5,000 | 19 | 1,000 | 1,900 |
| 3. $5,001 to $10,000 | 18 | 1,300 | 2,500 |
| 4. $10,001 to $50,000 | 18 | 1,800 | 3,400 |
| 5. >$50,000 | 40 | 5,200 | 10,000 |
| Table 2C-Decedent Estates | |||
| 1. <$1 | 38 | 2,800 | 4,800 |
| 2. $1 to $5,000 | 48 | 3,100 | 5,300 |
| 3. $5,001 to $10,000 | 52 | 3,900 | 6,800 |
| 4. $10,001 to $50,000 | 49 | 5,100 | 8,900 |
| 5. >$50,000 | 52 | 8,100 | 14,100 |
| Source: IRS:RAAS:KDA (07-08-2024). | |||
| *?Grantor trusts are not reflected in this table because income from a grantor trust is generally reported on the grantor's tax return. | |||
| Number of K-1s | Average time (hrs.) | Average out-of-pocket costs | Average monetized burden |
|---|---|---|---|
| Table 3A-Simple Trusts | |||
| 0 | 16 | $900 | $1,900 |
| 1-5 | 19 | 1,400 | 2,900 |
| 6-10 | 33 | 2,600 | 5,500 |
| >10 | 47 | 5,000 | 10,400 |
| Table 3B-Complex Trusts, Qualified Disability Trusts, Pooled Income Funds, Ch. 7 and 11 Bankruptcy Estates | |||
| 0 | 19 | 1,300 | 2,500 |
| 1-5 | 23 | 2,300 | 4,400 |
| 6-10 | 39 | 4,200 | 8,100 |
| >10 | 60 | 7,700 | 14,600 |
| Table 3C-Decedent Estates | |||
| 0 | 41 | 3,200 | 5,600 |
| 1-5 | 49 | 4,700 | 8,200 |
| 6-10 | 57 | 6,600 | 11,400 |
| >10 | 68 | 9,000 | 15,700 |
| Source: IRS:RAAS:KDA (07-08-2024). | |||
| *?Grantor trusts are not reflected in this table because they do not use Schedule K-1s. See Instructions to Form 1041, https://www.irs.gov/instructions/i1041. | |||
Request for Comments
Comments submitted in response to this notice will be summarized and/or included in the request for OMB approval. All comments will become a matter of public record. Comments are invited on: (a) Whether the collection of information is necessary for the proper performance of the functions of the agency, including whether the information will have practical utility; (b) the accuracy of the agency's estimate of the burden of the collection of information; (c) ways to enhance the quality, utility, and clarity of the information to be collected; (d) ways to minimize the burden of the collection of information on respondents, including through the use of automated collection techniques or other forms of information technology; and (e) estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information.
Approved: September 5, 2024.
Jason M. Schoonmaker,
Tax Analyst.
Appendix A
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| Form | Title/description | OMB No. |
|---|---|---|
| 1041 | U.S. Income Tax Return for Estates and Trusts | 1545-0092 |
| 1041-A | U.S. Information Return Trust Accumulation of Charitable Amounts | 1545-0094 |
| 1041-ES | Estimated Tax for Estates and Trusts | 1545-0971 |
| 1041-ES (OCR) | Estimated Tax Vouchers Package 1041ES (OCR) 2017 | 1545-0971 |
| 1041-N | U.S. Income Tax Return for Electing Alaska Native Settlement | 1545-1776 |
| 1041-QFT | U.S. Income Tax Return for Qualified Funeral Trusts | 1545-1593 |
| 1041-SCH D | Capital Gains and Losses | 1545-0092 |
| 1041 SCH I | Alternative Minimum Tax-Estates and Trusts | 1545-0092 |
| 1041 SCH J | Accumulation Distribution for Certain Complex Trusts | 1545-0092 |
| 1041 SCH K-1 | Beneficiary's Share of Income, Deductions, Credits, etc | 1545-0092 |
| 1041-T | Allocation of Estimated Tax Payments to Beneficiaries (Under Code section 643(g)) | 1545-1020 |
| 1041-V | Payment Voucher | 1545-0092 |
| 5227 | Split-Interest Trust Information Return | 1545-0196 |
| 172 | Net Operating Losses (NOLs) for Individuals, Estates, and Trusts | 1545-0074 |
| 461 | Limitation on Business Losses | 1545-2283 |
| 926 | Return by a U.S. Transferor of Property to a Foreign Corporation | 1545-0026 |
| 965-A | Form 965-A, Individual Report of Net 965 Tax Liability | 1545-0074 |
| 982 | Reduction of Tax Attributes Due to Discharge of Indebtedness (And Section 1082 Basis Adjustment) | 1545-0046 |
| 1040 SCH C | Profit or Loss from Business (Sole Proprietorship) | 1545-0074 |
| 1040 SCH E | Supplemental Income and Loss | 1545-0074 |
| 1040 SCH F | Profit or Loss from Farming | 1545-0074 |
| 1040 SCH H | Household Employment Taxes | 1545-0074 |
| 1045 | Application for Tentative Refund | 1545-0098 |
| 1065 SCH D | Capital Gains and Losses | 1545-0123 |
| 1065 SCH K-2 | Partners Distributive Share Items-International | 1545-0123 |
| 1116 | Foreign Tax Credit | 1545-0121 |
| 1116 SCH B | Foreign Tax Credit | 1545-0121 |
| 1116 SCH C | Foreign Tax Credit | 1545-0121 |
| 2210 | Underpayment of Estimated Tax by Individuals, Estates and Trusts | 1545-0140 |
| 2210-F | Underpayment of Estimated Tax by Farmers and Fisherman | 1545-0140 |
| 2439 | Notice to Shareholder of Undistributed Long-Term Capital Gains | 1545-0123 |
| 3115 | Application for Change in Accounting Method | 1545-2070 |
| 3468 | Investment Credit | 1545-0074 |
| 3800 | General Business Credit | 1545-0895 |
| 4136 | Credit for Federal Tax Paid on Fuels | 1545-0162 |
| 4255 | Recapture of Investment Credit | 1545-0166 |
| 4562 | Depreciation and Amortization (Including Information on Listed Property) | 1545-0172 |
| 4684 | Casualties and Thefts | 1545-0177 |
| 4797 | Sales of Business Property | 1545-0184 |
| 4952 | Investment Interest Expense Deduction | 1545-0191 |
| 4970 | Tax on Accumulation Distribution of Trusts | 1545-0192 |
| 4972 | Tax on Lump-Sum Distributions | 1545-0193 |
| 5227 | Split-Interest Trust Information Return | 1545-0196 |
| 5329 | Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts | 1545-0123 |
| 5471 | Information Return of U.S. Persons With Respect to Certain Foreign Corporations | 1545-0123 |
| 5471 SCH E | Income, War Profits, and Excess Profits Taxes Paid or Accrued | 1545-0123 |
| 5471 SCH G1 | Cost Sharing Arrangement | 1545-0123 |
| 5471 SCH H | Current Earnings and Profits | 1545-0123 |
| 5471 SCH I1 | Information for Global Intangible Low-Taxed Income | 1545-0123 |
| 5471 SCH J | Accumulated Earnings and Profits (E&P) of Controlled Foreign Corporation | 1545-0123 |
| 5471 SCH M | Transactions Between Controlled Foreign Corporation and Shareholders or Other Related Persons | 1545-0123 |
| 5471 SCH O | Organization or Reorganization of Foreign Corporation and Acquisitions and Dispositions of its Stock | 1545-0123 |
| 5471 SCH P | Previously Taxed Earnings and Profits of U.S. Shareholder of Certain Foreign Corporations | 1545-0123 |
| 5471 SCH Q | CFC Income by CFC Income Groups | 1545-0123 |
| 5471 SCH R | Form 5471 Schedule R | 1545-0123 |
| 5713 | International Boycott Report | 1545-0216 |
| 5713 SCH B | Specifically Attributable Taxes and Income (Section 999(c)(2)) | 1545-0216 |
| 5713 SCH C | Tax Effect of The International Boycott Provisions | 1545-0216 |
| 5884 | Work Opportunity Credit | 1545-0219 |
| 5884-A | Employee Retention Credit for Employers Affected by Qualified Disasters | 1545-1978 |
| 6198 | At-Risk Limitations | 1545-0712 |
| 6252 | Installment Sale Income | 1545-0228 |
| 6478 | Biofuel Producer Credit | 1545-0231 |
| 6765 | Credit for Increasing Research Activities | 1545-0619 |
| 6781 | Gains and Losses from Section 1256 Contracts and Straddles | 1545-0644 |
| 7205 | Energy Efficient Commercial Buildings Deduction | 1545-2004 |
| 7207 | Advanced Manufacturing Production Credit | 1545-2306 |
| 7210 | Clean Hydrogen Production Credit | 1545-2321 |
| 7211 | Clean Electricity Production Credit | New Form |
| 7213 | Nuclear Power Production Credit | 1545-0123 |
| 7217 | Distributions From a Partnership of Property With Partner Basis Adjustments | New Form |
| 7218 | Clean Fuel Production Credit | New Form |
| 8082 | Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR) | 1545-0074 |
| 8275 | Disclosure Statement | 1545-0889 |
| 8275-R | Regulation Disclosure Statement | 1545-0889 |
| 8453-FE | U.S. Estate or Trust Income Tax Declaration and Signature for Electronic Filing | 1545-0967 |
| 8582 | Passive Activity Loss Limitations | 1545-1008 |
| 8582-CR | Passive Activity Credit Limitations | 1545-1034 |
| 8586 | Low-Income Housing Credit | 1545-0984 |
| 8594 | Asset Acquisition Statement | 1545-0074 |
| 8609-A | Annual Statement for Low-Income Housing Credit | 1545-0988 |
| 8611 | Recapture of Low-Income Housing Credit | 1545-1035 |
| 8621 | Return by a Shareholder of a Passive Foreign Investment Co. or Qualified Electing Fund | 1545-1002 |
| 8697 | Interest Computation Under the Look-Back Method for Completed Long-Term Contracts | 1545-1031 |
| 8801 | Credit For Prior Year Minimum Tax-Individuals, Estates, and Trusts | 1545-1073 |
| 8820 | Orphan Drug Credit | 1545-1505 |
| 8824 | Like-Kind Exchanges | 1545-1190 |
| 8825 | Rental Real Estate Income and Expenses of a Partnership or an S Corporation | 1545-0123 |
| 8826 | Disabled Access Credit | 1545-1205 |
| 8829 | Expenses for Business Use of Your Home | 1545-0074 |
| 8830 | Enhanced Oil Recovery Credit | 1545-1292 |
| 8833 | Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b) | 1545-1354 |
| 8835 | Renewable Electricity Production Credit | 1545-1362 |
| 8844 | Empowerment Zone Employment Credit | 1545-1444 |
| 8845 | Indian Employment Credit | 1545-0123 |
| 8846 | Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips | 1545-0123 |
| 8855 | Election To Treat a Qualified Revocable Trust as Part of an Estate | 1545-1881 |
| 8858 | Information Return of U.S. Persons With Respect to Disregarded Entities (FDEs) and Foreign Branches (FBs) | 1545-1910 |
| 8858 SCH M | Transactions Between Foreign Disregarded Entity (FDE) or Foreign Branch (FB) and the Filer or Other Related Entities | 1545-1910 |
| 8864 | Biodiesel, Renewable Diesel, or Sustainable Aviation Fuels Credit | 1545-1924 |
| 8865 | Return of U.S. Persons With Respect to Certain Foreign Partnerships | 1545-1668 |
| 8865 SCH G | Statement of Application for the Gain Deferral Method Under Section 721(c) | 1545-1668 |
| 8865 SCH H | Acceleration Events and Exceptions Reporting Relating to Gain Deferral Method Under Section 721(c) | 1545-1668 |
| 8865 SCH K-1 | Partner's Share of Income, Deductions, Credits, etc. (Schedule K-1 (Form 8865)) | 1545-1668 |
| 8865 SCH K-2 | Schedule K-2 (Form 8865), Partners' Distributive Share Items-International | 1545-1668 |
| 8865 SCH K-3 | Partner's Share of Income, Deductions, Credits, etc.-International | 1545-1668 |
| 8865 SCH O | Transfer of Property to a Foreign Partnership | 1545-1668 |
| 8865 SCH P | Acquisitions, Dispositions, and Changes of Interests in a Foreign Partnership | 1545-1668 |
| 8866 | Interest Computation Under the Look-Back Method for Property Depreciated Under the Income Forecast Method | 1545-1622 |
| 8873 | Extraterritorial Income Exclusion | 1545-1722 |
| 8879-F | U.S. Estate or Trust Declaration for an IRS e-file Return | 1545-0967 |
| 8881 | Credit for Small Employer Pension Plan Startup Costs | 1545-1810 |
| 8882 | Credit for Employer-Provided Child Care Facilities and Services | 1545-1809 |
| 8886 | Reportable Transaction Disclosure Statement | 1545-1800 |
| 8896 | Low Sulfur Diesel Fuel Production Credit | 1545-1914 |
| 8903 | Domestic Production Activities Deduction | 1545-1984 |
| 8904 | Credit for Oil and Gas Production From Marginal Wells | 1545-2278 |
| 8908 | Energy Efficient Home Credit | 1545-1979 |
| 8910 | Alternative Motor Vehicle Credit | 1545-1998 |
| 8911 | Alternative Fuel Vehicle Refueling Property Credit | 1545-0123 |
| 8911 SCH A | Alternative Fuel Vehicle Refueling Property Credit Amount | New Form |
| 8912 | Credit to Holders of Tax Credit Bonds | 1545-2025 |
| 8918 | Material Advisor Disclosure Statement | 1545-0865 |
| 8932 | Credit for Employer Differential Wage Payments | 1545-2126 |
| 8933 | Carbon Oxide Sequestration Credit | 1545-2132 |
| 8933 SCH A | Disposal or Enhanced Oil Recovery Owner Certification | New Form |
| 8933 SCH B | Disposal Operator Certification | New Form |
| 8933 SCH C | Enhanced Oil Recovery Operator Certification | New Form |
| 8933 SCH D | Recapture Certification | New Form |
| 8933 SCH E | Election Certification | New Form |
| 8933 SCH F | Utilization Certification | New Form |
| 8936 | Clean Vehicle Credits | 1545-0074 |
| 8938 | Statement of Specified Foreign Financial Assets | 1545-2195 |
| 8941 | Credit for Small Employer Health Insurance Premiums | 1545-2198 |
| 8949 | Sales and Other Dispositions of Capital Assets | 1545-0074 |
| 8960 | Net Investment Income Tax-Individuals, Estates, and Trusts | 1545-2227 |
| 8978 | Partner's Additional Reporting Year Tax | 1545-0123 |
| 8978 SCH A | Partners Additional Reporting Year Tax | 1545-0123 |
| 8990 | Limitation on Business Interest Expense Under Section 163(j) | 1545-0123 |
| 8992 | U.S Shareholder Calculation of Global Intangible Low-Taxed Income (GILTI) | 1545-0123 |
| 8992 SCH A | Schedule A, for Global Intangible Low-Taxed Income (GILTI) | 1545-0123 |
| 8994 | Employer Credit for Paid Family and Medical Leave | 1545-2282 |
| 8995 | Qualified Business Income Deduction Simplified Computation | 1545-2294 |
| 8995-A | Qualified Business Income Deduction | 1545-2294 |
| 8995-A SCH A | Specified Service Trades or Businesses | 1545-2294 |
| 8995-A SCH B | Aggregation of Business Operations | 1545-2294 |
| 8995-A SCH C | Loss Netting and Carryforward | 1545-2294 |
| 8995-A SCH D | Special Rules for Patrons of Agricultural or Horticultural Cooperatives | 1545-2294 |
| 8997 | Initial and Annual Statement of Qualified Opportunity Fund (QOF) Investments | 1545-0123 |
| 8582-CR | Passive Activity Credit Limitations | 1545-1034 |
| 8609-A | Annual Statement for Low-Income Housing Credit | 1545-0988 |
| T | Forest Activities | 1545-0007 |
| *?1545-0074 will not be discontinued it will be the number assigned to all Forms within the individual tax collection. | ||
| *?1545-0123 will not be discontinued. It is the business collection and 8922 will be included in both the Business collection and the Employment Tax collection. | ||
| *?1545-0029 will not be discontinued it will be the number assigned to all Forms within the employment tax collection. | ||
| *?1545-0092 will not be discontinued it will be the number assigned to all Forms within the trust and estate income tax collection. | ||
Appendix B
| Guidance title/description | OMB No. |
|---|---|
| Revenue Procedure 2009-20: Safe harbor treatment for taxpayers that experienced losses in certain investment arrangements discovered to be criminally fraudulent | 1545-0092 |
| Revenue Procedure 2009-26: Examination of returns and claims for refund, credit or abatement; determination of correct tax liability | 1545-0092 |
| Revenue Procedure 2009-52: Examination of returns and claims for refund, credit or abatement; determination of correct tax liability | 1545-0092 |
| Revenue Procedure 2019-38: Trade or Business | 1545-0092 |
| TD 9846: Regulations Regarding the Transition Tax Under Section 965 and Related Provisions | 1545-2280 |
| TD 9847: Qualified Business Income Deduction | 1545-0092 |
| TD 9902: Guidance Under Sections 951A and 954 Regarding Income Subject to a High Rate of Foreign Tax | 1545-0092 |
| TD 9918: Effect of Section 67(g) on Trusts and Estates | 1545-0092 |
| TD 9922: Guidance Related to the Allocation and Apportionment of Deductions and Foreign Taxes, Foreign Tax Redeterminations, Foreign Tax Credit Disallowance Under Section 965(g), Consolidated Groups, Hybrid Arrangements and Certain Payments Under Section 951A | 1545-1056 |
| TD 9936: Guidance on Passive Foreign Investment Companies | 1545-0092 |
| TD 9945: Guidance Under Section 1061 | 1545-0092 |
| TD 9959: Guidance Related to the Foreign Tax Credit; Clarification of Foreign-Derived Intangible Income | 1545-2296 |
| TD 9998: Increased Amounts of Credit or Deduction for Satisfying Certain Prevailing Wage and Registered Apprenticeship Requirements | 1545-2315 |
[FR Doc. 2024-20407 Filed 9-9-24; 8:45 am]
BILLING CODE 4830-01-P