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

DEPARTMENT OF THE TREASURY

Internal Revenue Service

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

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.

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

FY19

Program change

due to

adjustment

FY20

Number of Taxpayers

157,800,000

2,000,000

159,800,000

Burden in Hours

1,784,000,000

(28,000,000)

1,755,000,000

Burden in Dollars

31,764,000,000

554,000,000

32,318,000,000

Monetized Total Burden

60,225,000,000

199,000,000

60,424,000,000

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.

Approved: September 24, 2019.

Laurie Brimmer,

Senior Tax Analyst.

Appendix A

Form No.

Form name

Form 1040

U.S. Individual Tax Return.

Form 1040 X

Amended U.S. Individual Income Tax Return.

Form 1040 NR

U.S. Nonresident Alien Income Tax Return.

Form 1040 NR-EZ

U.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 V

Payment Voucher.

Form 1040 ES/OCR

Estimated Tax for Individuals (Optical Character Recognition with Form 1040V).

Form 1040 ES

Estimate Tax for Individuals.

Form 673

Statement for Claiming Exemption from Withholding on Foreign Earned Income Eligible for the Exclusions Provided by Section 911.

Form 926

Return by a U.S. Transferor of Property to a Foreign Corporation.

Form 970

Application to Use LIFO Inventory Method.

Form 972

Consent of Shareholder to Include Specific Amount in Gross Income.

Form 982

Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment).

Form 1045

Application for Tentative Refund.

Form 1116

Foreign Tax Credit.

Form 1127

Application for Extension of Time for Payment of Tax.

Form 1128

Application to Adopt, Change, or Retain a Tax Year.

Form 1310

Statement of Person Claiming Refund Due to a Deceased Taxpayer.

Form 2106

Employee Business Expenses.

Form 2106-EZ

Unreimbursed Employee Business Expenses.

Form 2120

Multiple Support Declaration.

Form 2210

Underpayment of Estimated Tax by Individuals, Estates, and Trusts.

Form 2210-F

Underpayment of Estimated Tax by Farmers and Fishermen.

Form 2350

Application for Extension of Time to File U.S. Income Tax Return.

Form 2350 SP

Solicitud de Prorroga para Presentar la Declaracion del Impuesto Personal sobre el Ingreso de lose Estados Unidos.

Form 2439

Notice to Shareholder of Undistributed Long-Term Capital Gains.

Form 2441

Child and Dependent Care Expenses.

Form 2555

Foreign Earned Income.

Form 2555 EZ

Foreign Earned Income Exclusion.

Form 2848

Power of Attorney and Declaration of Representative.

Form 3115

Application for Change in Accounting Method.

Form 3468

Investment Credit.

Form 3520

Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts.

Form 3800

General Business Credit.

Form 3903

Moving Expenses.

Form 4029

Application for Exemption from Social Security and Medicare Taxes and Waiver of Benefits.

Form 4070

Employee's Report of Tips to Employer.

Form 4070A

Employee's Daily Record of Tips.

Form 4136

Credit for Federal Tax Paid on Fuels.

Form 4137

Social Security and Medicare Tax on Underreported Tip Income.

Form 4255

Recapture of Investment Credit.

Form 4361

Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders, and Christian Science Practitioners.

Form 4562

Depreciation and Amortization.

Form 4563

Exclusion of Income for Bona Fide Residents of American Samoa.

Form 4684

Casualties and Thefts.

Form 4797

Sale of Business Property.

Form 4835

Farm Rental Income and Expenses.

Form 4852

Substitute for Form W-2, Wage and Tax Statement or Form 1099-R, Distributions From Pension Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.

Form 4868

Application for Automatic Extension of Time to Tile Individual U.S. Income Tax Return.

Form 4868 SP

Solicitud de Prorroga Automatica para Presentar la Declaracion del Impuesto sobre el Ingreso Personal de los Estados Unidos.

Form 4952

Investment Interest Expense Deduction.

Form 4970

Tax on Accumulation Distribution of Trusts.

Form 4972

Tax on Lump-Sum Distributions.

Form 5074

Allocation of Individual Income Tax To Guam or the Commonwealth of the Northern Mariana Islands (CNMI).

Form 5213

Election to Postpone Determination as to Whether the Presumption Applies that an Activity is Engaged in for Profit.

Form 5329

Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts.

Form 5405

First-Time Homebuyer Credit.

Form 5471

Information 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 5695

Residential Energy Credits.

Form 5713

International 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 5754

Statement by Person(s) Receiving Gambling Winnings.

Form 5884

Work Opportunity Cost.

Form 6198

At-Risk Limitations.

Form 6251

Alternative Minimum Tax-Individuals.

Form 6252

Installment Sale Income.

Form 6478

Credit for Alcohol Used as Fuel.

Form 6765

Credit for Increasing Research Activities.

Form 6781

Gains and Losses From Section 1256 Contracts and Straddles.

Form 8082

Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR).

Form 8275

Disclosure Statement.

Form 8275-R

Regulation Disclosure Statement.

Form 8283

Noncash Charitable Contributions.

Form 8332

Release of Claim to Exemption for Child of Divorced or Separated Parents.

Form 8379

Injured Spouse Claim and Allocation.

Form 8396

Mortgage Interest Credit.

Form 8453

U.S. Individual Income Tax Declaration for an IRS e-file Return.

Form 8582

Passive Activity Loss Limitation.

Form 8582-CR

Passive Activity Credit Limitations.

Form 8586

Low-Income Housing Credit.

Form 85948801

Asset Acquisition Statement.

Form 8606

Nondeductible IRAs.

Form 8609-A

Annual Statement for Low-Income Housing Credit.

Form 8611

Recapture of Low-Income Housing Credit.

Form 8615

Tax for Certain Children Who Have Investment Income of More than $1,800.

Form 8621

Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund.

Form 8621-A

Late Deemed Dividend or Deemed Sale Election by a Passive Foreign Investment Company.

Form 8689

Allocation of Individual Income Tax to the Virgin Islands.

Form 8693

Low-Income Housing Credit Disposition Bond.

Form 8697

Interest Computations Under the Look-Back Method for Completed Long-Term Contracts.

Form 8801

Credit for Prior Year Minimum Tax-Individuals, Estates, and Trusts.

Form 8812

Additional Child Tax Credit.

Form 8814

Parents' Election to Report Child's Interest and Dividends.

Form 8815

Exclusion of Interest From Series EE and I U.S. Savings Bonds Issued After 1989.

Form 8818

Optional Form to Record Redemption of Series EE and I U.S. Savings Bonds Issued After 1989.

Form 8820

Orphan Drug Credit.

Form 8821

Tax Information Authorization.

Form 8822

Change of Address.

Form 8824

Like-Kind Exchanges.

Form 8826

Disabled Access Credit.

Form 8828

Recapture of Federal Mortgage Subsidy.

Form 8829

Expenses for Business Use of Your Home.

Form 8832

Entity Classification Election.

Form 8833

Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b).

Form 8834

Qualified Electric Vehicle Credit.

Form 8835

Renewable Electricity and Refined Coal Production Credit.

Form 8838

Consent to Extend the Time to Assess Tax Under Section 367-Gain Recognition Statement.

Form 8839

Qualified Adoption Expenses.

Form 8840

Closer Connection Exception Statement for Aliens.

Form 8843

Statement for Exempt Individuals and Individuals With a Medical Condition.

Form 8844

Empowerment Zone and Renewal Community Employment Credit.

Form 8845

Indian Employment Credit.

Form 8846

Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee tips.

Form 8853

Archer MSAs and Long-Term Care Insurance Contracts.

Form 8854

Initial and Annual Expatriation Information Statement.

Form 8858

Information 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 8859

District of Columbia First-Time Homebuyer Credit.

Form 8862

Information to Claim Earned Income Credit After Disallowance.

Form 8863

Education Credits.

Form 8864

Biodiesel Fuels Credit.

Form 8865

Return of U.S. Persons With Respect to Certain Foreign Partnerships.

Schedule K-1

Partner'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 8866

Interest Corporation Under the Look-Back Method for Property Depreciated Under the Income Forecast Method.

Form 8873

Extraterritorial Income Exclusion.

Form 8874

New Markets Credit.

Form 8878

IRS e-file Signature Authorization for Form 4686 or Form 2350.

Form 8878 SP

Autorizacion de firma para presentar por medio del IRS e-file para el Formulario 4868 (SP) o el Formulario 2350 (SP).

Form 8879

IRS e-file Signature Authorization.

Form 8879 SP

Autorizacion de firm para presentar la Declaracion por medio del IRS e-file.

Form 8880

Credit for Qualified Retirement Savings Contributions.

Form 8881

Credit for Small Employer Pensions Plan Startup Costs.

Form 8882

Credit for Employer-Provided Childcare Facilities and Services.

Form 8885

Health Coverage Tax Credit.

Form 8886

Reportable Transaction Disclosure Statement.

Form 8888

Direct Deposit of Refund to More than One Account.

Form 8889

Health Savings Accounts (HSAs).

Form 8896

Low Sulfur Diesel Fuel Production Credit.

Form 8898

Statement for Individuals Who Begin or End Bona Fide Residence in a U.S. Possession.

Form 8900

Qualified Railroad Track Maintenance Credit.

Form 8903

Domestic Production Activities Deduction.

Form 8906

Distills Spirits Credit.

Form 8907

Nonconventional Source Fuel Credit.

Form 8908

Energy Efficient Home Credit.

Form 8910

Alternative Motor Vehicle Credit.

Form 8911

Alternative Fuel Vehicle Refueling Property Credit.

8912

Credit to Holders of Tax Credit Bonds.

Form 8917

Tuition and Fees Deduction.

Form 8919

Uncollected Social Security and Medicare Tax on Wages.

Form 8925

Report of Employer-Owned Life Insurance Contracts.

Form 8932

Credit for Employer Differential Wage Payments.

Form 8933

Carbon Dioxide Sequestration Credit.

Form 8936

Qualified Plug-In Electric Drive Motor Vehicle Credit.

Form 9465

Installment Agreement Request.

Form 9465 SP

Solicitud para un Plan de Pagos a Plazos.

Form SS-4

Application for Employer Identification Number.

Form SS-8

Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding.

Form T (Timber)

Forest Activities Schedules.

Form W-4

Employee's Withholding Allowance Certificate.

Form W-4 P

Withholding Certificate for Pension or Annuity Payments.

Form W-4 S

Request for Federal Income Tax Withholding From Sick Pay.

Form W-4 V

Voluntary Withholding Request.

Form W-4 (SP)

Certificado de Exencion de la Retencion del Empleado.

Form W-7

Application for IRS Individual Taxpayer Indentification Number.

Form W-7 A

Application 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 1

Form 1040 Schedule 1 Additional Income and Adjustments to Income.

Form 1040 Schedule 2

Form 1040 Schedule 2 Tax.

Form 1040 Schedule 3

Form 1040 Schedule 3 Nonrefundable Credits.

Form 1040 Schedule 4

Form 1040 Schedule 4 Other Taxes.

Form 1040 Schedule 5

Form 1040 Schedule 5 Other Payments and Refundable Credits.

Form 1040 Schedule 6

Form 1040 Schedule 6 Foreign Address and Third Party Designee.

Form 1040-C

U.S. Departing Alien Income Tax Return.

Form 1040-SR

U.S. Income Tax Return for Seniors.

Form 8867

Paid Preparer's Due Diligence Checklist.

Form 8915-C

Qualified 2018 Disaster Retirement Plan Distributions and Repayments.

Form 8958

Allocation of Tax Amounts Between Certain Individuals in Community Property States.

Form 8962

Premium Tax Credit (PTC).

Form 965-C

Form 965-C, Transfer Agreement Under 965(h)(3).

Form 3911

Taxpayer Statement Regarding Refund.

Form 8857

Request for Innocent Spouse Relief.

Form 8302

Electronic Deposit of Tax Refund of $1 Million or more.

Form 14039

Identity Theft Affidavit.

Form 14095

The Health Coverage Tax Credit (HCTC) Reimbursement Request Form.

Form 8938

Statement 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.

1545-1112

Time and Manner of Making Certain Elections Under the Technical and Miscellaneous Revenue Act of 1988 (26 CFR 301.9100-8).

1545-1131

TD 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.

1545-1265

Capitalization of Interest.

1545-1353

TD 8517: Debt Instruments With Original Discount; Imputed Interest on Deferred Payment Sales or Exchanges of Property; TD 9599: Property Traded on an Established Market.

1545-1435

TD 8706 Electronic Filing of Form W-4.

1545-1450

Debt 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).

1545-1595

Automatic 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.

1545-1792

Split-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).

1545-1899

Timely 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.

1545-1992

REG-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.

1545-2001

Rev. Proc. 2006-16, Renewal Community Depreciation Provisions.

1545-2018 *

Revenue Procedure 2006-31, Revocation of Election filed under I.R.C. 83(b).

1545-2040

Automatic Consent to change certain elections relating to the apportionment of interest expense and research and experimental expenditures (RP 2006-42).

1545-2044

Revenue 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.

1545-2158

Notice 2010-54: Production Tax Credit for Refined Coal.

1545-2167

Stripping 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.

1545-2283

Form 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 hours

OMB No.

Title/description

17,049

1545-0138

U.S. Departing Alien Income Tax Statement.

2,370,600

1545-1034

Passive Activity Credit Limitations.

40

1545-1093 *

Final Minimum Tax-Tax Benefit Rule (TD 8416).

3,015,000

1545-1201

Election to Expense Certain Depreciable Business Assets.

100

1545-1244

T.D. 9013—Limitation on Passive Activity Losses and Credits—Treatment on Self-Charged Items of Income and Expense.

16,600

1545-1384

Form 3911—Taxpayer Statement Regarding Refund.

5,000

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.

1,975,000

1545-1464

TD 8960 (Final)—Deductibility, Substantiation, and Disclosure of Certain Charitable Contributions.

316,000

1545-1596

Form 8857.

125,000

1545-1616

TD 8816 (Final)—Roth IRAs.

17,824,793

1545-1629 *

Paid Preparer's Due Diligence Checklist.

24,100

1545-1649

Rev. Proc. 99-21, Disability Suspension.

1,729

1545-1763

Form 8302—Electronic Deposit of Tax Refund of $1 Million or more.

10,000

1545-1773

Revenue Procedure 2014-55, Election Procedures and Information Reporting with Respect to Interests in Certain Canadian Retirement Plans.

800

1545-1816

TD 9054—Disclosure of Returns and Return Information to Designee of Taxpayer (as amended by TD 9618).

300,000

1545-1930

T.D. 9248—Residence and Source Rules Involving U.S. Possessions and Other Conforming Changes (Final and Temporary).

430

1545-1956 *

Rev. Proc. 2007-25, Revenue Procedure regarding I.R.C. 6707A(e) and Disclosure with the SEC.

1,027,515

1545-1973 *

Net Profit from Business.

72,201,704

1545-1974 *

Schedule C (Form 1040), Profit or Loss From Business.

400

1545-2018

Revenue Procedure 2006-31, Revocation of Election filed under I.R.C. 83(b).

3,700

1545-2115 *

TD 9481—Travel Expenses of State Legislators (REG-119518-07).

514,836

1545-2139

Identity Theft Affidavit.

2,039

1545-2152

The Health Coverage Tax Credit (HCTC) Reimbursement Request Form.

6,200

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.

1,652,000

1545-2195

Form 8938 Statement of Specified Foreign Financial Assets.

94,011,246

Total Burden hours (or to be) discontinued.

* Discontinued in FY19.

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

BILLING CODE 4830-01-P